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All Journal JDM (Jurnal Dinamika Manajemen) Daya Saing : Jurnal Ilmu Manajemen Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ilmiah Edunomika (JIE) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi JASS (Journal of Accounting for Sustainable Society) Jurnal Ilmiah Akuntansi Kesatuan Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat BUDGETING : Journal of Business, Management and Accounting Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN Abdimisi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Neraca Peradaban EKONOMIKA45 Accounting Research Unit (ARU JOURNAL) JAKPI Journal of Accounting and Finance Management (JAFM) Jurnalku Jurnal Mahasiswa Mengabdi (JIMAWAbdi) Jurnal Pengabdian Masyarakat Bangsa International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) TOFEDU: The Future of Education Journal International Journal of Economics, Management and Accounting Adpebi Science Series Asian Journal of Social and Humanities Economic Development Analysis Journal International Journal of Digital Marketing Science Al-Infaq : Jurnal Ekonomi Islam
Holiawati, Holiawati
Magister Akuntansi Universitas Pamulang
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STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL, KOMPETENSI STAF AKUNTANSI DAN KUALITAS LAPORAN KEUANGAN Sihite, Renny Novsellia; Holiawati, Holiawati
Jurnal ASET (Akuntansi Riset) Vol 9, No 2 (2017): Jurnal Aset (Akuntansi Riset). Juli-Desember 2017
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v9i2.9231

Abstract

Abstract. This research aims to obtain evidences empirically about the influence of the implementation of government accounting standards, internal control systems and accounting staff competence to the quality of local government financial statements. The population in this research is staff members of SKPD in South Tangerang City.  This research is a quantitative research that conduct by using primary data. This research using simple random sampling technique, and samples obtained and used amounted to 100 respondents. The data collection were done by using questionnaire method. The method of analysis used in testing the hypothesis is multiple linear regression analysis. The results that the application of government accounting standards, internal control system and accounting staff competence partially have the positive effect and significant on the quality of local government financial statements. Thus, the application of government accounting standards, internal control system and accounting staff competence simultaneously have  positive effect and significant on the quality of local government financial statements. Keywords: Implementation of Government Accounting Standards; Internal Control System; Accounting Staff Competence and Quality of Local Government Financial Statements. Abstrak. Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data primer. Dalam pengambilan sampel menggunakan teknik Simple Random Sampling, dan sampel yang didapatkan dan digunakan berjumlah 100 responden. Populasi dalam penelitian ini adalah pegawai staf bagian keuangan Satuan Kerja Perangkat Daerah (SKPD) di Kota Tangerang Selatan Pengumpulan data dilakukan dengan metode kuesioner. Metode analisis yang digunakan dalam menguji hipotesis adalah analisis regresi linier berganda. Hasil penelitian menunjukkan penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi secara parsial berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Lalu penerapan standar akuntansi pemerintahan, sistem pengendalian internal dan kompetensi staf akuntansi secara simultan berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pemerintah daerah. Kata Kunci: Penerapan Standar Akuntansi Pemerintahan; Sistem Pengendalian Internal; Kompetensi Staf Akuntansi Dan Kualitas Laporan Keuangan Pemerintah Daerah
Analysis of Corporate Financial Performance and Investment Opportunity Set On Company Value Comparative Analysis of Compass 100 and Lq45 Index Companies in Indonesia the Year 2017 – 2021 Guntur Ramadan; Holiawati Holiawati; Nofryanti Nofryanti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 3 (2023): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i3.7678

Abstract

The issue of Firm Value should be thoroughly investigated. Firm value is an essential indicator for investors in making investment decisions investing their funds in the company. The high corporate value will impact market confidence and prospects for the company. This study analyses Corporate Financial Performance and Investment Opportunities Set on Company Value. This research was conducted at Compass 100 and LQ45 companies, with a research sample of 170 and 90, respectively, for 2017-2021. To test the hypothesis of this study using the Fixed Effect method for the Compass 100 index and the Ordinary Least Squares (OLS) method for the LQ45 index. The results of this study indicate that the Compass 100 Investment Opportunity Set index affects firm value, but Corporate Financial Performance has no impact on firm value. In the LQ45 Investment Opportunity Set index, it affects company value, but Corporate Financial Performance does not affect company value. The LQ 45 index has better investment opportunities in the future than the Compass 100 index, meaning that the LQ 45 has a much higher growth opportunity. The company's value has always been a benchmark for the company's offering to investors; with good prospects for the company in the future, it will be a concern for investors; investors will observe the development of the company's value from time to time. When the company can maximize performance properly, the value of the company will be better.
Fraud Diamond In Financial Reporting Fraud Detection with Audit Committee as A Moderation Arga Priambada; Holiawati Holiawati; Endang Ruhiyat
Asian Journal of Social and Humanities Vol. 2 No. 1 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i1.165

Abstract

The purpose of this study was to determine the effect of fraud diamond using four proxies, namely Financial Target, Ineffective Monitoring, Auditor Change and Board of Directors Change on the detection of financial statement fraud and the influence of the audit committee relationship as a moderating variable. This study used a sample of 16 companies from the agricultural product sub-sector that were listed on the Indonesia Stock Exchange from 2017 to 2021. The data used is secondary data in the form of financial reports and annual reports of the sample companies. Hypothesis testing was carried out using a panel data linear regression model with eviews 12 software. The results of this study indicate that Financial Targets and Auditor Turnover have an effect on fraudulent financial reports, Ineffective Monitoring and replacement of directors have no effect on fraudulent financial statements. The audit committee was unable to moderate the influence of Financial Targets, Ineffective Monitoring, Auditor replacements, Directors replacement on fraudulent financial reporting
Correlation of Financial Innovation, Stock Market, Cryptocurrency on Economic Growth Waluyo Jati; Rachmawaty Rachmawaty; Holiawati Holiawati; Iman Syatoto
Economics Development Analysis Journal Vol 11 No 3 (2022): Economics Development Analysis Journal
Publisher : Economics Development Department, Universitas Negeri Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/edaj.v11i3.57121

Abstract

Indonesia has had the critical issue of economic growth in the last ten years which the trend of economic growth was declining year by year, in 2011 GDP growth YoY was 6.5% then declined become 5% in 2019 (before Covid-19 pandemic) and worst in Pandemic Era become -5.3%. This research aims to provide an understanding of the effect of short term and long term of Financial Innovation, Stock Market and Cryptocurrency on Indonesia's economic growth using the Vector Error Correction Model (VECM) method. The methode was chosen based on Stationary Analysis and Cointegration Test. It is shown that the data was non-Stationary and the result of Cointegration Test there was a conintegration at 0.05 level. Enrich with the analysis in Impulse Response and Variance Decomposition to obtain the fluctuated economic growth impacted by those variables on a monthly basis, which previous researchers have not researched. The results showed that the correlation of the Stock Market, Financial Innovation and Cryptocurrency to Indonesia's economic growth, in the long run, all the variables give a positive correlation. Still, in the short-run, only the stock market and economic growth give a positive correlation. The result of the long and short run of VECM is supported by Impulse response and variance decomposition that stock market has the most significant impact to economic growth
Perencanaan, Penganggaran dan Estimasi Keuangan Holiawati, Holiawati; Ruhiyat, Endang; Tatariyanto, Firman
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perencanaan, Penganggaran dan Estimasi (PPE) dapat meningkatkan perencanaan strategis dan mengurangi risiko timbulnya budgetary slack sesuai tujuan perusahaan dalam memberikan pelayanan kepada masyarakat. Kegiatan Pengabdian Kepada Masyarakat (PKM) dilaksanakan dengan menggunakan metode pemaparan materi dan diskusi serta pendampingan pada PT Medikarya Utama yang memiliki Rumah Sakit Bhakti Medicare. Pelatihan dan pendampingan dilaksanakan dalam kerangka meningkatkan pemahaman atas PPE. Sebagai civitas akademika, Tim PKM Program Studi Magister Akuntansi mencoba berkontribusi untuk berkontribusi dalam memberikan edukasi akuntansi keuangan khususnya atas penerapan PPE kepada pihak-pihak yang membutuhkan. Peningkatan pengetahuan atas perencanaan, penganggaran tentunya akan menjadi keniscayan. Sumber daya manusia yang memahami dan memiliki kompetensi dalam implementasi Perencanaan, Penganggaran dan Estimasi akan meningkatkan tata kelola dan akuntabilitas perusahaan kepada masyarakat.  Kata Kunci: penganggaran; budgetary slack; rumah sakit Abstract Finansial Planning, Budgeting and Estimating. Planning, Budgeting, and Estimating (PBE) can improve strategic planning and reduce the risk of budgetary slack arising following the company's goals in providing services to the community. PKM activities are carried out using the method of presenting material and discussion as well as mentoring at PT Medikarya Utama which owns the Hospital. Training and mentoring are carried out within the framework of increasing understanding of PBE. As an academic community, the PKM of the Master of Accounting Study Program tries to contribute to providing financial accounting education, especially regarding the application of PBE to parties who need it. Increasing knowledge of planning and budgeting will of course be a necessity. Human resources who understand and have competence in implementing Planning, Budgeting, and Estimating will improve corporate governance and accountability to the community  Keywords: budgeting; budgetary slack; hospital
Implementasi Manajemen Keuangan dalam Pengembangan UMKM Desa Curug Gunung Sindur Bogor Jawa Barat Fadhilah, Alfi; Rahadian, Muhammad Fauzan; Nurlina, Nurlina; Wijaya, Safta; Sigit, Yoga Arief Mart; Holiawati, Holiawati; Sunardi, Nardi
Jurnal Ilmiah Mahasiswa Mengabdi Vol. 2 No. 1 (2022): [Juni s.d. Juli] Jurnal Ilmiah Mahasiswa Mengabdi (JIMAWAbdi)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jmab.v2i1.18620

Abstract

Pengabdian ini berjudul Implementasi Manajemen Keuangan dalam Pengembangan UMKM Desa Curug, Gunung Sindur, Kab. Bogor, Jawa Barat. Tujuan unum dari kegiatan Pengabdian Kepada Masyarakat ini adalah Meningkatkan pengetahuan, pemahaman serta mengimlementasikan manajemen keuangan yang baik bagi pelaku UMKM Desa Curug, Gunung Sindur metode yang digunakan adalah metode survey dan penyampaian materi secara langsung serta simulasi dan diskusi mengenai manajemen dan pengelolaan keuangan dalam implementasi manajemen keuangan dalam pengembangan UMKM. Kesimpulan dari pengabdian kepada masyarakat ini adalah bahwa akan dilakukan pendampingan dalam pelaporan keuangan UMKM dalam upaya pengembangan UMKM Desa Curug, Gunung Sindur, Kab. Bogor, Jawa Barat. Kata Kunci: Implementasi; Manajemen; Keuangan; Pengembangan UMKM
Penerapan Aplikasi Komputer Akutansi Untuk Menambah Skil Siswa SMK Yayasan Khazanah Kebajikan Dengan Aplikasi Acurrate Holiawati, Holiawati; Rizqillah, Fahmi; Jaenudi, Jaenudi; Agustina, Sri; Khotimah, Maryatus Kusnul; Adhania, Safira; Luvito, Andi
Jurnal Abdimas Tri Dharma Manajemen Vol. 4 No. 1 (2022): ABDIMAS Desember 2022
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ABMAS.v4i1.p69-76.y2022

Abstract

Pengabdian ini berjudul penerapan penerapan aplikasi komputer akuntansi untuk menambah skill siswa SMK Yayasan Khazanah Kebajikan dengan aplikasi accurate. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah Memberikan pelatihan dan pengetahuan secara praktis ilmu pengetahuan aplikasi komputer akuntansi dengan aplikasi accurate.  Metode yang digunakan adalah metode survey dan penyampaian materi secara langsung serta simulasi dan diskusi mengenai ilmu pengetahuan aplikasi komputer akuntansi dengan aplikasi accurate. Kesimpulan dari pengabdian kepada masyakat ini adalah siswa sangat tertarik untuk lebih mengetahui ilmu pengetahuan aplikasi komputer akuntansi dengan aplikasi accuarate, namun dalam penyampaian materi dalam waktu yang singkat tidaklah cukup siswa harus membutuhkan pelatihan untuk mendalami aplikasi accurate.
Efforts to Improve Investment Knowledge Through Mentoring for PT. Medikarya Utama Employees Baity, Namira Nur; Wijaya, Uki Budi; Malik, Muhamad Abdul; Augustin, Lestari; Azizah, Suli Nur; Bastiansyah, Dodi; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2830

Abstract

Investment is a vital step toward achieving long-term financial freedom, particularly for the employees of PT. Medikarya Utama, who encounter modern financial challenges. By investing, employees can grow their assets, safeguard their purchasing power against inflation, and expedite the realization of financial goals, such as retirement savings or funding their children’s education. However, a lack of financial literacy often serves as a barrier to starting the investment process. The Community Service (PKM) program conducted at PT. Medikarya Utama in Cicurug, Sukabumi, aims to enhance investment literacy and raise employee awareness about the significance of effective financial management. Through a combination of lectures, discussions, and counseling sessions, employees gained insights into various investment instruments and learned how to utilize them judiciously. The outcomes of the program showed a marked improvement in participants’ understanding of the importance of investing, with many employees expressing readiness to embark on their investment journeys. This initiative is anticipated to positively impact the financial well-being of employees and contribute to the economic growth of the Sukabumi region.
Financial Planning, Budgeting, and Estimation (PPE) in the Business Plan of PT. Medikarya Utama, Cicurug Sukabumi Antonius, Antonius; Argunanto, Argunanto; Wulan, Defina Andany; Zahra, Indri Eliza; Arifin, Deni; Anjelia, Viona; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Hospital financial planning is basically a process of analysis, policy and projection that aims to help organizations achieve financial success. Budgeting is needed to allocate costs to certain activities that have been planned for a predetermined period of time. In addition, estimation is used as a systematic assessment tool for the success and/or failure of a policy or program in achieving the goals and objectives that have been set because estimation is an activity to track business performance whether it is in accordance with expectations or not. However, the lack of employee understanding of financial planning, budgeting and estimation has an impact on the efficiency and effectiveness of fund management. In addition, the lack of access to accurate financial data is a challenge in decision making. Therefore, training and socialization are very important for financial employees. With increasing literacy in Planning, Budgeting and Estimation, employees of PT. Medikarya Utama are expected to be able to carry out operational efficiency of the company.
Analisa Kepatuhan Sustainibility Reporting pada PT Indocement Tunggal Prakarsa Tbk dan PT Semen Indonesia Tbk Berdasarkan Gri Standards dan Iso Aa1000ap pada Tahun 2022 Prasetyo, Wahyu Heri; Andini, Andini; Haussain Irsyad, Achmad Dias; Holiawati, Holiawati; Ruhiyat, Endang
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9585

Abstract

The role of the Global Reporting Initiative (GRI) Standards and ISO AA1000AP (AccountAbility Principles) in the context of sustainability reporting stands out as frameworks that serve not only as guidelines but also as key instruments to achieve transparency and consistency in reporting sustainability practices of companies. This research employs a qualitative method with a case study approach to analyze the compliance of sustainability reporting at PT Indocement Tunggal Prakarsa Tbk and PT Semen Indonesia Tbk based on GRI Standards and ISO AA1000AP in 2022. The findings of this study indicate that PT Indocement Tunggal Prakarsa Tbk and PT Semen Indonesia Tbk can strengthen the integrity and quality of their sustainability reporting. This will not only create a greater positive impact but also enhance relationships with stakeholders and ensure sustained engagement with sustainability challenges in the future. Keywords: GRI Standards, ISO AA1000AP, Sustainability Reporting.
Co-Authors Abdul Latif Adhania, Safira Afridayani, Afridayani Alfi Fadhilah, Alfi Andini, Andini Anjelia, Viona Antonius Antonius Arga Priambada Argunanto, Argunanto Arifin, Deni Arimani, Corie Ariyanto, Dedi Augustin, Lestari Awa, Anastasia Azizah, Suli Nur Baity, Namira Nur Bastiansyah, Dodi Cahyani Putri, Wulandari Cahyani, Yenni Dwi Saputra, Aditya Rizkia Eka Sari, Eka Endang Ruhiyat Endang Ruhiyat Erick Valentine Eveline Meisya Fadilah, Mohamad Arif Fajar, Nanda Kurnia Fatahillah, Rosadi Fathimah, Siti Nurul Friyansyah, Aldy Gunawan, Ester Hanna Guntur Ramadan Hakim, Sultan Maulana Hamsinah Hamsinah, Hamsinah Hamzah, M. Imron Harijanto, Tabita Novikurniasari Haussain Irsyad, Achmad Dias Hirmaleny, Yenny Iin Rosini Iman Syatoto Indra Lesmana Iryanis, Iryanis Islamaya, Dina Jaenudi, Jaenudi Jati, Waluyo Jhosefine, Octalivia Kherani, Evi Khotimah, Maryatus Kusnul Kusumaningsih, Ani Lahagu, Yefita Lindawati Lindawati Luvito, Andi Mahfudyanto, Akhirul Malik, Muhamad Abdul Marheni Marheni Mariati Mariati Marjohan, Masno Maulana, Ingga Muliyani Muliyani Nasution, Nurjamilah Nduru, Yuni Nofryanti Nofryanti Nofryanti, Nofryanti Nopagia, Nopagia Norarita, Rika Nur Afni Nurizka Dewi, Sekar Gusti Nurlina Nurlina Pertiwi, Alusia Vita Rinda Prasetyo, Wahyu Heri Pratama, Tiara Pratiti, Dian Pratiwi, Adhitya Putri Priambada, Arga Rachmawaty Rachmawaty Rachmawaty Rachmawaty, Rachmawaty Rahadian, Muhammad Fauzan Rakhmawati Oktavianna Rismala, Lina Indra Rizanti , Puti Zhafirah Rizqillah, Fahmi Rohimah Rohimah Rohmah, Siti - Ruhiyat, Enang Ruhiyat, Endang Sanaya, Feby Rani Sandjaja, Agustina Setyo Supratno Sigit, Yoga Arief Mart Sihite, Renny Novsellia Sinaga, Melisa Sri Agustina, Sri Sri Hartutik Sugiyanto - Suhaeri, Aldo Aulia Sukmana, Eka Sunardi, Nardi Suprayogi Suprayogi Suripto Suripto Suripto, Suripto - Susilawati, Susilawati Syatoto, Iman Tatariyanto, Firman Ubed, Nur Valentine, Erick Waluyo Jati Wardana Wardana Waryanto, Hendro Widiyati, Dian Widya Ningsih Wijaya, Safta Wijaya, Uki Budi Wijaya, Uki Budi Wijaya Wulan, Defina Andany Wulandari, Estha Yati, Heni Zahra, Indri Eliza Zia, Kahaliza