Articles
<![CDATA[Pengaruh Firm Size, Subsidiaries, dan Auditor Size terhadap Audit Fee ]]>
<![CDATA[Nurdjanti, Fisca Adhitya]]>;
<![CDATA[Pramesti, Wahyu]]>
<![CDATA[ Journal of Islamic Finance and Accounting Vol 1, No 1 (2018) ]]>
Publisher : <![CDATA[IAIN Surakarta ]]>
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DOI: 10.22515/jifa.v1i1.1170
<![CDATA[The aims of this study is to determine the effect of firm size, subsidiaries,and auditor size to the audit fee. This study tested the company listedin Indonesia Sharia Stock Index (ISSI) for the year 2013-2016. Thisstudy obtained 37 companies as a sample in four years. Data wereanalyzed using multiple linear regression analysis model. The resultsof this study showed that firm size, subsidiaries, and auditor size havepositive and significant impact on audit fees. In this study the entirehypothesis can be accepted.Keywords: firm size, existence of a subsidiary, size of the Public Accounting Firm and audit feesJEL Classification: G38, M42, M410]]>
<![CDATA[DAPATKAH NARSISME CEO MEMPENGARUHI PERILAKU PRAKTIK EARNING MANAGEMENT PERUSAHAAN NON KEUANGAN DI INDONESIA? ]]>
<![CDATA[Sayekti Endah Retno Meilani]]>;
<![CDATA[Indriyana Puspitosari]]>;
<![CDATA[Wahyu Pramesti]]>;
<![CDATA[Imanda Firmantyas Putri Pertiwi]]>;
<![CDATA[Wiyadi Wiyadi]]>
<![CDATA[ Jurnal Manajemen Dayasaing Vol 23, No 2 (2021): Jurnal Manajemen Dayasaing ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/dayasaing.v23i2.16001
<![CDATA[Penelitian ini bertujuan untuk mengeksplorasi peran kepribadian manajemen dalam tata kelola perusahaan dalam konteks keputusan akuntansi perusahaan. Secara khusus, penelitian ini menguji hubungan antara narsisme CEO dan sejauh mana praktik manajemen laba yang dilakukan perusahaan. Penelitian ini dilakukan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019. Dalam penelitian ini, teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 259 perusahaan non keuangan. Hasil penelitian menyimpulkan bahwa Narsisme CEO tidak berpengaruh terhadap praktik manajemen laba perusahaan. Hal ini berarti bahwa narsisme CEO (CEO dengan kepercayaan diri tinggi) ternyata tidak akan menggunakan kebijakan akuntansi untuk mempraktikkan manajemen laba atau dapat disampaikan bahwa CEO yang lebih narsis tidak akan mendistorsi informasi keuangan yang tersedia bagi investor dengan mengelola pendapatan (praktik manajemen laba).]]>
<![CDATA[PROBLEMS WITH THE 2013 CURRICULUM CHANGE ON THE QUALITY OF TEACHER TEACHING ]]>
<![CDATA[Wahyu Pramesti]]>;
<![CDATA[Mauliddhina Imas Permatasari]]>;
<![CDATA[Muhamad Chamdani]]>
<![CDATA[ Social, Humanities, and Educational Studies (SHEs): Conference Series Vol 1, No 2 (2018): 3rd National Seminar on Educational Innovation (SNIP 2018) ]]>
Publisher : <![CDATA[Universitas Sebelas Maret ]]>
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DOI: 10.20961/shes.v1i2.26828
<![CDATA[Curriculum always develops following the current times. the change of curriculum implementation encountered many obstacles both from schools, teachers and students. . This research is a qualitative descriptive study. Data collection techniques used are questionnaires. this research aims to identify the problems of teachers in implementing the 2013 curricullum learning in elementary schools. this research is expected can give useful information about the 2013 curriculum problem on how the way the teacher teaches to improve the teaching learning qualityThe results of the study show that the problems of teachers come from the government, teachers, and students. The problems of the teacher include learning media, learning materials, learning methods, and the integration of the lessons learned in thematic learning. Students' problems are adaptation to thematic learning in the 2013 curriculum. The conclusion is that the implementation of the 2013 curriculum with good teacher quality can improve learning in school.]]>
<![CDATA[Auditor characteristics and audit report lag: A research from the Indonesian Stock Exchange ]]>
<![CDATA[Finka Febrianingrum]]>;
<![CDATA[Fahri Ali Ahzar]]>;
<![CDATA[Sayekti Endah Retno Meilani]]>;
<![CDATA[Fitri Laela Wijayati]]>;
<![CDATA[Wahyu Pramesti]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/jaai.vol27.iss2.art2
<![CDATA[This study aims to determine the effect of auditor specialists, auditor reputation, auditor gender, auditor education level, and auditor professional certification on audit report lag by using research objects, namely all companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique in this study used a purposive sampling technique. The data analysis used in this study is the Eviews 9 panel data regression analysis software. The results show that the auditor specialist independent variable has a negative effect on audit report lag. Meanwhile, auditor reputation, auditor gender, and auditor education level do not effect audit report lag. The professional certification of auditors has a positive effect on audit report lag. Meanwhile, the addition of control variables, namely firm size and loss, has a positive effect on audit report lag. However, the control variable ROA has a negative effect on audit report lag.]]>
<![CDATA[CRIMINAL LIABILITY FOR PERSONS OF CRIMINAL ACTION OF HAND PHONE PROCEEDINGS FROM A CRIME BASED ON DECISION NUMBER 1870/Pid.B/2022/PN SURABAYA ]]>
<![CDATA[kambali, lukas]]>;
<![CDATA[Pramesti, Wahyu]]>
<![CDATA[ Jurnal Independent Vol. 11 No. 1 (2023): Jurnal Independent ]]>
Publisher : <![CDATA[Universitas Islam Lamongan ]]>
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DOI: 10.30736/ji.v11i1.187
<![CDATA[The crime of extortion or the crime of facilitating this is a crime that is closely related to the crime of destroying other people’s assets. The crime of extortion or the crime of facilitating this is regulated in the title XXX, Book II in Article 480 of the Criminal Code (KUHP). Withholding as described in the article can be said to be an act of “conspiracyâ€. The act of receiving objects obtained because of a crime is not seen as a crime that stands alone or as a zelfstandig misdrijft, but as an act of helping to commit a crime or as a medeplichtigheid in a crime, that is, by which act the perpetrator can obtain the objects obtained. from crime The main issues that will be discussed in writing this thesis are how criminal responsibility is for the perpetrators of criminal acts of receiving cellphones as the result of a crime based on Decision Number 1870/Pid.B/2022/PN Surabaya and what are the legal considerations of judges in deciding the perpetrators of criminal acts of collecting cellphones proceeds from a crime based on Decision Number 1870/Pid.B/2022/PN Surabaya.Based on this normative juridical research approach is used Using the case approach (Case Approach) aims to study the application of legal norms or rules carried out in legal practice. Especially regarding cases that have been decided as can be seen in the jurisprudence of cases that are the focus of research. The case approach (Case Approach) is used by practitioners in conducting research by identifying court decisions that have qualified jurisprudence to be used in concrete cases. Furthermore, the statutory approach (Statute Approach), this approach is carried out by examining all laws and regulations that are related to the problems (legal issues) that are being faced.In the crime of collection, the perpetrator already knows or should suspect that the item or object is the result of a crime. Meanwhile, the motive of the intermediary acts almost always to enrich oneself in one way or another that cannot be allowed, so to take advantage of other people's crimes. The intermediary is always related to goods "obtained from crime  ]]>
<![CDATA[Analisis Sistem Informasi Akuntansi Penggajian Pada CV ABC di Jawa Tengah: Payroll Accounting Information System Analysis on CV ABC in Central Java ]]>
<![CDATA[Pramesti, Wahyu]]>;
<![CDATA[Trijayanti, Desi]]>
<![CDATA[ Journal of Accounting Science Vol. 3 No. 2 (2019): July ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/jas.v3i2.2768
<![CDATA[This research was conducted at CV ABC which is engaged in the furniture industry. In managing the payroll system this company is still less effective. It can be seen from several salary payment activities to employees who still often make mistakes in the process of calculating salaries and employee attendance records. In addition, in the process of paying salaries to employees, they often experience late payments. The purpose of this study is to analyze the payroll accounting information system in the company which is expected to help resolve the problems faced by the company. The research method used in this study is a qualitative descriptive research method. The thing that will be done by the researcher is to describe the use of payroll accounting system on CV ABC. The conclusion of this study is that the payroll system on CV ABC is already good because it has used a computerized system. The internal control in the payroll process is still weak because there are still division of tasks and responsibilities of each part that is unclear, namely there is a double duty and interdependence in working tasks, besides that supervision is still lacking for activities that should be routinely checked or corrected.]]>
<![CDATA[Akses Perbankan Syariah bagi Pengusaha Batik Muslim di Solo Raya ]]>
<![CDATA[Usnan, Usnan]]>;
<![CDATA[Pramesti, Wahyu]]>;
<![CDATA[Yahya, Alvin]]>
<![CDATA[ Jurnal Ilmiah Ekonomi Islam Vol 10, No 1 (2024): JIEI : Vol.10, No.1, 2024 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jiei.v10i1.12574
<![CDATA[The aim of this research was to analyze how banking access for Muslim batik entrepreneurs in Solo Raya. This research was conducted in 2020 at 16 Muslim Batik entrepreneurs in Solo Raya, using qualitative methods, and data collection was carried out through interviews, observation and documentation techniques. The results of the study show that the access of Muslim batik entrepreneurs to Islamic Banking is still not optimal. This is due in part to several things, namely: (a) the distance of Islamic Banks to the location of the batik business, (b) prices are still higher at Islamic Banks, (c) the financing process at Islamic Banks is considered more difficult and more complicated, and (d) there is still a lack of education and outreach by Islamic Banks to the public, especially batik business actors in Solo Raya. Keywords : Banking Access, Muslim Batik Entrepreneurs.]]>
<![CDATA[Pengaruh manajemen laba terhadap efisiensi investasi dengan Good Corporate Governance sebagai variabel moderasi ]]>
<![CDATA[Alesiya Nur Asita]]>;
<![CDATA[wahyu pramesti]]>
<![CDATA[ Journal of Economics and Business Research (JUEBIR) Vol. 2 No. 1 (2023): Juni 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam UIN Raden Mas Said Surakarta ]]>
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DOI: 10.22515/juebir.v2i1.7291
<![CDATA[This study aims to determine the effect of earnings management on investment efficiency with good corporate governance as a moderating variable. The population in this study was conducted on manufacturing companies listed on the Indonesian stock exchange in 2017-2021. The type of research used is quantitative. The sampling technique used purposive sampling so that a sample of 100 companies was obtained and the number of observations was 500 observational data. The data analysis technique is regression analysis and the data is processed using Eviews 10. The results showed that earnings management had a significant negative effect on investment efficiency and independent commissioners were able to moderate the effect of earnings management on investment efficiency while the size of the board of commissioners was not able to moderate the effect of earnings management on investment efficiency.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PEMERINTAH DAERAH ]]>
<![CDATA[Alifia Dwi Sundari]]>;
<![CDATA[Wahyu Pramesti]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v8i2.14907
<![CDATA[Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis bagaimana ukuran pemerintah daerah, belanja modal, opini audit, dan tindak lanjut rekomendasi audit terhadap kinerja keuangan pemerintah daerah Provinsi di Indonesia selama periode 2019-2022. Penelitian kuantitatif menggunakan data sekunder dari laporan realisasi anggaran, laporan neraca, opini audit, dan laporan tindak lanjut hasil pemeriksaan. Teknik pengambilan sampel dalam penelitian ini menggunakan sampel jenuh sehingga diperoleh 136 sampel. Penelitian ini menggunakan analisis regresi data panel yang dilakukan Eviews 10. Penelitian ini menunjukkan bahwa ukuran pemerintah daerah dan belanja modal berpengaruh positif terhadap kinerja keuangan pemerintah daerah. Hal ini menunjukkan bahwa semakin besar ukuran pemerintah daerah dan belanja modal maka kinerja keuangan pemerintah daerah semakin baik. Sedangkan opini audit dan tindak lanjut rekomendasi audit tidak berpengaruh terhadap kinerja keuangan pemerintah daerah. Hal ini mengindikasikan opini audit tidak mencerminkan kinerja keuangan yang baik. Selain itu, tindak lanjut rekomendasi audit belum mampu meningkatkan kinerja keuangan. Temuan ini diharapkan dapat memberikan kontribusi dalam perumusan kebijakan pengelolaan keuangan yang lebih efektif sehingga bisa mendorong peningkatan kinerja keuangan pemerintah daerah.]]>
<![CDATA[The Power of Social Media: Shaping Risk Perception and Investment Decisions Among Young Equity Investors ]]>
<![CDATA[Yoga, Ika]]>;
<![CDATA[Hastuti, Rina]]>;
<![CDATA[Pramesti, Wahyu]]>;
<![CDATA[Rahmayati, Anim]]>
<![CDATA[ Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 1 (2025) ]]>
Publisher : <![CDATA[Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu ]]>
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DOI: 10.29300/aij.v11i1.5205
<![CDATA[Purpose: This research study examines the pivotal role of social media in shaping risk perception and investment behavior among young equity investors. It focuses on the impact of social media content on their attitudes toward risk and the decision-making process in investments.Design/Methodology: This study applied the quantitative method using the survey technique to extract data from 250 young stock investors. The data was collected via questionnaires based on a semantic differential scale and analyzed using the SEM-PLS method in order to get complex relationships between the variables unraveled.Findings: Social media significantly shapes young investors' risk perceptions and investment behavior. It not only directly influences investment decisions but also mediates risk perception, leading to changes in investment behavior.Practical implications: This is crucial evidence that informs the place for social media in integrating financial literacy into education. The fact that young investors are supposed to make a critical analysis of any information brought to them is important for these programs of financial literacy. The potential biases and misguidance in the information that can be found on social media should be made known to the young investors in order to raise their level of decision-making.Originality/Value: This paper offers new insights into the impact of social media on young investors' behavior, highlighting risk perception as a key mediator. It also emphasizes financial literacy programs—such as workshops and gamified learning—to counter social media biases. Additionally, this study fills gaps in the literature by exploring how social media shapes risk perception and investment decisions]]>
