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All Journal Empowerment : Jurnal Pengabdian Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Mattawang: Jurnal Pengabdian Masyarakat Devotion: Journal of Research and Community Service Jurnal Abdimas Sangkabira Pengmasku Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Dewi, R. Rosiyana
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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MENINGKATKAN KOMPETENSI SISWA SMK MELALUI PELATIHAN MENYUSUN LAPORAN KEUANGAN BERBASIS SAK ETAP Ariani, Marieta; Dewi, R. Rosiyana; Hasnawati, Hasnawati; Wijayanto, Rakendro; Raharjo, Tyas Pambudi; Anjelisdya, Cia Ajeng
Jurnal Abdimas Sangkabira Vol. 4 No. 2 (2024): Jurnal Abdimas Sangkabira, Juni 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v4i2.1068

Abstract

Uji Sertifikasi Kompetensi Teknisi Akuntansi bertujuan untuk mengukur pencapaian kompetensi siswa pada level tertentu sesuai kompetensi keahlian yang ditempuh selama masa pembelajaran di SMK. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk mempersiapkan siswa SMK menempuh uji sertifikasi untuk mendapatkan pengakuan kompetensi, dengan memberikan pelatihan melalui bimbingan teknis dengan latihan dan variasi soal. Sasaran pengabdian masyarakat adalah siswa SMK yang berdomisili di wilayah Jakarta, Bekasi, Bogor, Tangerang, Rangkasbitung dan Karawang. Diharapkan mahasiswa setelah mengikuti kegiatan pengabdian masyarakat dapat memahami konsep dasar akuntansi, prinsip akuntansi, persamaan akuntansi dan mampu Menyusun laporan keuangan berdasarkan SAK ETAP. Metode pengabdian masyarakat dilakukan melalui penyampaian materi pengetahuan teoritis dan praktis. Dampak dari kegiatan ini adalah meningkatnya kemampuan siswa dalam memahami konsep dasar akuntansi, serta meningkatnya  kemampuan dalam menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP).
Pemahaman Akun Transaksi Dalam Penyusunan Laporan Posisi Keuangan Bagi Kelompok Pengusaha UMKM Di Bekasi Dewi, R. Rosiyana; Lestari, Ayu; Astuti, Henik Heri; Husodo, Feronika
Pengmasku Vol 2 No 2 (2022)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v2i2.252

Abstract

Kinerja sebuah usaha dapat dilihat dari laporan keuangan. Pencatatan laporan keuangan yang baik dan benar mengacu pada standar akuntansi. Dalam hal ini standar akuntansi untuk UMKM yang disebut dengan SAK EMKM. Seluruh prinsip pencatatan laporan keuangan terstandardisasi disesuaikan dengan keinginan dan kebutuhan para pemangku kepentingan. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pemahaman tentang akuntansi, pentingnya laporan keuangan, dan standar laporan keuangan untuk UMKM, serta mengetahui akun-akun transaksi dalam penyusuan laporan posisi keuangan. Hasil kegiatan PKM menunjukan Pemahaman mengenai penyusunan laporan posisi keuangan harus dimiliki oleh para pengusaha UMKM. Hal tersebut penting karena tantangan dalam perkembangan teknologi dan revolusi industri 4.0 menuntut para pengusaha UMKM untuk melakukan inovasi yang berdampak kepada laporan keuangan yang sesuai dengan SAK EMKM. Pengusaha UMKM harus memahami akun-akun transaksi dimana hal tersebut akan berdampak pada proses penyusuan laporan posisi keuangan.
Analisis pengaruh information asymetry terhadap earnings management dengan environment uncertainty sebagai variabel pemoderasi pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2018-2020 Dewi, R. Rosiyana; Shierly
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.572 KB) | DOI: 10.32670/fairvalue.v4i8.1378

Abstract

This study aims to analyze the effect of information asymmetry on earnings management with environment uncertainty as moderating variable in companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. This study uses secondary data, the data used in the form of financial statements of companies listed on the Indonesia Stock Exchange. The type of research used in this study is causal research, namely research that aims to find a causal relationship of the variables studied to answer research questions. The samples used in this study are manufacturing companies that are listed on the Indonesia Stock Exchange in the period of 2018-2020. Data were collected using purposive sampling. The total number of companies in the study sample is 152 companies with a study period of 3 years, resulting in 456 samples after outliers. This study uses a regression analysis moderation.The results of the study using linear regression analysis, descriptive statistic, and classic assumption test indicate that information asymmetry has a significant positive effect on earnings management. Then the results of linear regression analysis indicate that environment uncertainty does affect earning management. Furthermore, linear regression analysis revealed that environment uncertainty was able to moderate the relationship between information asymmetry and earnings management.
Pengaruh quality management terhadap green innovation dengan intensitas penelitian dan pengembangan sebagai variabel moderasi Putri Andani, Wa Ode; Dewi, R. Rosiyana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2561

Abstract

The purpose of this research is to examine and analyze the effect of quality management on green innovation with research and development intensity as a moderating variable. This research was conducted using quantitative methods. The data used in this study is secondary data obtained from the Indonesia Stock Exchange. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method so as to produce 17 companies with a total observation of 51 research samples. The analysis technique of this research is Multiple Linear Regression Analysis. Based on the results of the study, it shows that quality management has a significant positive effect on green innovation, the intensity of research and development has a significant and positive effect on green innovation, and the intensity of research and development weakens the relationship between quality management and green innovation.
PENGARUH INTANGIBLE ASSET, FINANCIAL FLEXIBILITY, GREEN INNOVATION, DAN HUMAN CAPITAL TERHADAP SUSTAINABLE GROWTH PERUSAHAAN HIGH PROFILE YANG TERDAFTAR DI BEI Citrahartani, Luluk; Dewi, R. Rosiyana
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17091

Abstract

This research aims to examine the influence of intangible assets, financial flexibility, green innovation, and human capital on sustainable growth of companies, with firm size and return on assets (ROA) as control variables. The study uses a sample of 136 high-profile companies from the period of 2018 to 2021, with total of 544 observations. Through descriptive statistical tests, panel data model testing, hypothesis testing, and multiple linear regression analysis, the findings of this study indicate that intangible assets and financial flexibility have a positive effect on sustainable growth. However, green innovation and human capital have a negative impact on sustainable growth of companies. These results suggest that valuable intangible assets and good financial flexibility contribute to enhancing sustainable growth, whereas high levels of green innovation and human capital may not always have a positive impact on sustainable growth. Further research is recommended to understand the reasons why green innovation and human capital have a negative influence on the sustainable growth of companies.
Pelatihan Perhitungan Harga Pokok Produksi (HPP) dan Penyusunan Laporan Laba Rugi Bagi Komunitas UMKM di Provinsi Lampung Hasnawati, Hasnawati; Wahyuni, Ika; Lestari, Ayu; Dewi, R. Rosiyana; Ariani, Marieta
Empowerment Vol. 6 No. 01 (2023): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v6i01.6826

Abstract

The performance of a business can be seen from the income statement. To be able to calculate the profit or loss of a business, the calculation of the cost of production (HPP) is crucial. An inaccurate HPP calculation will result in an inaccurate pricing as well. If it turns out that the price set is too high to be able to cover the cost of production which is too high, it can have an impact on sales volume where the business can be unable to compete in the market. The UMKM community under the guidance of Bina UMKM Indonesia or Indonesia Small And Medium Enterprises Development (ISMED) is currently having difficulty calculating HPP and preparing their financial reports due to their limited knowledge. This prompted the DIII Tax Accounting Study Program, Faculty of Economics and Business, Trisakti University, to work together with the ISMED community to organize a Community Service Program (PKM) by providing Training Results for Calculation of Cost of Production (HPP) and preparation of financial reports. The results of the PKM activities show: 1) there is an increase in knowledge about calculating HPP and preparing financial reports from the training participants; 2) ongoing training is needed so that the trainees are able to calculate HPP and prepare financial reports independently. Kinerja sebuah usaha dapat dilihat dari laporan laba rugi. Untuk dapat menghitung laba atau rugi sebuah usaha, penghitungan harga pokok produksi (HPP) merupakan hal yang krusial. Penghitungan HPP yang kurang tepat, akan berdampak pada penetapan harga yang kurang tepat juga. Jika ternyata harga yang ditetapkan terlalu tinggi untuk dapat menutup harga pokok produksi terlalu tinggi, bisa berdampak pada volume penjualan dimana usaha tersebut bisa saja kalah bersaing di pasaran. Komunitas UMKM yang berada dibawah binaan Bina UMKM Indonesia atau Indonesia Small And Medium Enterprises Development (ISMED) pada saat ini masih kesulitan dalam menghitung HPP dan Menyusun laporan keuangan mereka dikarenakan keterbatasan pengetahuan yang dimiliki. Hal ini mendorong Program Studi DIII Akuntansi Perpajakan, Fakultas Ekonomi dan Bisnis, Universitas Trisakti, bekerja sama dengan komunitas ISMED untuk menyelenggarakan program Pengabdian Kepada Masyarakat (PKM) dengan memberikan Hasil pelatihan Perhitungan Harga Pokok Produksi (HPP) dan penyusunan laporan keuangan.  Hasil kegiatan PKM menunjukkan: 1) adanya peningkatan pengetahuan tentang penghitungan HPP dan pembuatan laporan keuangan dari para peserta pelatihan; 2) dibutuhkan pelatihan berkelanjutan agar para peserta pelatihan mampu menghitung HPP dan Menyusun laporan keuangan secara mandiri.
PENGARUH CORPORATE GOVERNANCE QUALITY, OWNERSHIP STRUCTURE DAN CAPITAL STRUCTURE TERHADAP AGENCY COST Agastya, Violetta Rifqi; Dewi, R. Rosiyana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6161

Abstract

Dalam penelitian ini, kita akan melihat bisnis perbankan Indonesia yang terdaftar di Bursa Efek Indonesia antara tahun 2020 dan 2023 untuk melihat bagaimana Agency Cost. Penelitian ini termasuk dalam kategori penelitian kuantitatif yang memanfaatkan sumber sekunder. Purposive sampling menggunakan balance data digunakan sebagai pendekatan sampel. Dari total 172 perusahaan, 47 dianggap memenuhi syarat untuk dimasukkan ke dalam sampel penelitian ini. Penelitian ini menggunakan EViews, alat analisis, untuk melakukan analisis regresi data panel. Menurut temuan penelitian Corporate Governance Quality tidak berpengaruh terhadap Agency Cost, Ownership Concentration berpengaruh negatif signifikan terhadap Agency Cost dan Capital Structure berpengaruh positif terhadap Agency Cost.
Strengthening UMKM Capacity Through Simple Cash Flow Training Based on Participatory Action Research (PAR) Amalina, Nurhafifah; Anis, Idrianita; Yanti, Harti Budi; Dewi, R. Rosiyana; Fabiola, Livia
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4333

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a sector that contributes significantly to Indonesia’s economy; however, most still face fundamental challenges in financial management, particularly in cash flow recording. This condition affects their ability to maintain liquidity, measure profits, and plan business development. The focus of this community service program is to improve financial literacy through training in the preparation of simple cash flow statements for members of the Komunitas Sukses Berjamaah Indonesia (KSBI). The objective of the program is to equip MSME actors with technical skills in cash flow recording while fostering collective awareness of the importance of financial transparency and accountability. The method employed is a community-based participatory approach (Participatory Action Research/PAR) conducted through several stages: needs identification, module development, interactive training, hands-on practice, mentoring, and pre-test and post-test evaluations. The results of the program indicate significant improvements: understanding of cash flow concepts increased from 45% to 85%, the ability to prepare cash flow reports rose from 30% to 82%, awareness of separating personal and business finances improved from 25% to 78%, and skills in using digital applications grew from 20% to 75%. In addition to enhanced technical skills, the program also generated social changes, including disciplined financial recording, the emergence of local leaders, and the establishment of a culture of financial transparency.
Factors-Factors Affecting Tax Avoidance Lestari, Ayu; Dewi, R. Rosiyana; Wahyuni, Ika; Windiyani, Windiyani
Devotion : Journal of Research and Community Service Vol. 4 No. 1 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v4i1.383

Abstract

This study aims to analyze and prove empirically (1) the effect of executive character on Tax Avoidance, (2) the effect of thin capitalization on Tax Avoidance and (3) the effect of the book tax gap on Tax Avoidance. This research method is carried out by taking secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 2020. The data collection technique uses the purposive sampling method and the method used in analyzing is the multiple regression analysis method. The results show that the executive character and thin capitalization have a positive effect on tax avoidance. while the book tax gap has a negatif influence on tax avoidanc. So the H3 in this study was rejected. Based on the results of the partial test, the research shows that the effect of the book tax gap on tax avoidance is a negative effect, which means that the larger the book tax gap in the company, the no indication of an increase in tax avoidance
Co-Authors Agastya, Violetta Rifqi Amalina, Nurhafifah Anjelisdya, Cia Ajeng Ariani, Marieta Astuti, Henik Heri AYU LESTARI Citrahartani, Luluk Fabiola, Livia Hasnawati Hasnawati Husodo, Feronika Idrianita Anis Ika WAHYUNI Murtanto Murtanto Putri Andani, Wa Ode Raharjo, Tyas Pambudi Shierly Sofie, Sofie Sri Lastanti, Hexana Wijayanto, Rakendro Windiyani, Windiyani Yanti, Harti Budi