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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Global Review of Islamic Economics and Business Indonesian Journal of Sustainability Accounting and Management Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal ASET (Akuntansi Riset) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JRA: Jurnal Riset Akuntansi Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Accounting Auditing and Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Coopetition : Jurnal Ilmiah Manajemen Daengku: Journal of Humanities and Social Sciences Innovation Jurnal Abdimas Ekonomi dan Bisnis International Journal of Science and Society (IJSOC) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Indonesian Journal of Sustainability Accounting and Management JAKBS International Journal of Applied Management and Business

Winwin Yadiati

Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran, Indonesia

Author-ID : 1495572

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Articles

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Implementasi Hybrid-Based Learning Method Pada Mata Kuliah Pengantar Akuntansi Yadiati, Winwin; Sinaga, Baktiar Djafar
Jurnal ASET (Akuntansi Riset) Vol 12, No 1 (2020): Jurnal Aset (Akuntansi Riset) Januari - Juni 2020 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v12i1.25888

Abstrak: Penelitian ini bertujuan untuk melihat kemungkinan bagi dunia pendidikan khususnya bidang ilmu akuntansi untuk melakukan suatu inovasi dalam proses belajar-mengajarnya. Inovasi ini diharapkan mampu meningkatkan kemampuan teknis dan keluasan berpikir mahasiswa dalam memahami materi di kelas.Perkembangan teknologi yang serba digital dan pergesaran kebiasaan generasi milenial menjadi hal yang sangat menarik untuk dieksplorasi. Data yang didapat dari penelitian pada tahun 2011 oleh lembaga Ericsson mengatakan bahwa generasi milenial menghabiskan 3-4 jam sehari hanya untuk menonton video sehingga mereka disebut sebagai streaming native. Lebih spesifik lagi, dalam penelitian sebelumnya terkait dengan penggunaan media pengganti untuk pengajaran mengatakan bahwa penggunaan video sebagai salah satu alternatif metode pengajaran dapat meningkatkan kemampuan, pengetahuan, meningkatkan inspirasi dan mempunyai tingkat fleksibilitas yang baik. Cognitive Load Theory menjadi teori utama yang digunakan penliti dalam penelitian ini. Peneliti menggunakan metode true eksperiment. Peneliti memiliki kebebasan dalam mengontrol variabel yang relevan. Peneliti juga melakukan independent t-test untuk menguji hipotesisnya.Hasil dari penelitian ini menunjukkan bahwa penerapan Video-Based Learning berpengaruh signifikan terhadap tingkat pemahaman mahasiswa. Pengajaran untuk mata kuliah akuntansi sebaiknya memadukan kedua metode belajar yaitu metode tradisional dan Hybrid-Based Learning (perpaduan metode tradisional dan Video-Based Learning)Kata Kunci: Video Base Learning Hybrid-Based Learning , Akuntansi Keuangan, Akuntansi Pendidikan, metode pengajaran, pemahaman mahasiswa.

Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result? Rafael Martin; Winwin Yadiati; Arie Pratama
Indonesian Journal of Sustainability Accounting and Management Vol 2, No 1 (2018): June 2018
Publisher : Universitas Pasundan

The purpose of this research is to find out whether how much the effect of corporate social responsibility disclosure to company financial performance that was measured by sales growth and return on asset. High and low profile were added to test whether it can moderate the results. The method that were used in this research is a verification analysis. The sample company consisted of 21 companies where 12 of those companies were belong to high profile category and 9 of those were belong to low profile category and also listed in Indonesia Stock Exchange (IDX) within period of 2013-2015. The statistical testing that is used in this research was double linear regression with a significance value of 5%. The result from this research found that the corporate social responsibility disclosure doesn’t have positive and significant effect on sales growth. On the other hand, corporate social responsibility disclosure has a positive and significant effect on return on asset. After industry classification as a moderating variable were taken into account, corporate social responsibility disclosure become non-significant to both sales growth and return on asset. It can be said that high and low profile industry in Indonesia didn’t differ significantly in terms of their corporate social responsibility actions.

Effect of Market Share and Firm Size on Efficiency and its Implications to Profitability of Sharia Insurance in Indonesia Said Aryonindito; Winwin Yadiati; Sofik Handoyo
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.25911

Since Indonesia as a developing country which consists of 87.2% of Muslim citizens, sharia insurance plays an important role. However, this presence of sharia insurance does not show significant growth compared to Malaysia. This study aims to determine whether efficiency may serve as an intermediary variable in linking market share and company size to the profitability of Islamic insurance in Indonesia. It employs secondary data to collect data by involving 11 sharia insurance companies with 4 years ranging from the year 2014 to 2017. The collected data were analyzed through Path analysis and Sobel test with the DEA VRS as an indicator of efficiency. In analyzing the collected data, the Path equation has passed the classic assumption test. The findings reveal that the market share and company size have respectively significant positive and negative influences on efficiency. It indicates that market share is a variable that shows a significant positive effect on profitability compared to the other two variables. Whereas, the results of Sobel tests show that efficiency cannot serve as an intermediary in this research model

The Impact of Participative Leadership and Competencies on Performance of Village Fund Management Anjung Pratama Putri; Winwin Yadiati
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.27757

The purpose of this study is to examine the effect of participative leadership and competencies on the performance of village fund management. The research subjects in this study are the village head and village apparatus on village governments in the Bandung Regency. The study involves 73 villages selected, adopting a simple random sampling technique. The data was obtained from respondents through a questionnaire instrument. Data were analyzed using descriptive statistical and multiple regression. The result indicates that participative leadership style of the village head and competencies of village apparatus is positively and significantly associated with the performance of village fund management.

The Influences of Good Corporate Governance and Company Age on Integrated Reporting Implementation Maharanny Yulyan; Winwin Yadiati; Said Aryonindito
Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i1.31761

This study aims to determine Good Corporate Governance's effect and the firm's age on integrated reporting implementation. The corporate governance structure refers to the board of commissioners, independent commissioners, the audit committee, and the meeting attendance, the study employed company size as a control variable. Several mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018 were selected through a purposive sampling technique as the population of this study. Based on predetermined criteria, the selected samples of this study were 44 of 132 data. A quantitative method with descriptive statistics was chosen as a research design, and it also gained secondary data from the annual report as a data source. The study results revealed that the board of commissioners, the independent board, and the company's age and size as control variables influence integrated reporting implementation. Otherwise, the audit committee and meeting attendance do not affect the implementation of integrated reporting. Lastly, the board of commissioners, the board of independent commissioners, the audit committee, meeting attendance, company age and size as control variables jointly influenced integrated reporting implementation

Pengaruh Good Corporate Governance Terhadap Kualitas Pelaporan Keuangan Di Badan Usaha Milik Negara Arlis Dewi Kuraesin; Winwin Yadiati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 2 (2021)
Publisher : UNIVED Press

This article aims to determine the effect of Good Corporate Governance on the quality of financial reporting. The method used in this research is descriptive and verification method (verificative research). Based on the results of hypothesis testing using eviews 9. there is a relationship between good corporate governance and the quality of financial reporting which is reflected in the value of 0.196722. Furthermore, good corporate governance has an impact on the quality of financial reporting which is reflected in the value of 0.8104. The results of this test prove that good corporate governance affects the quality of financial reporting.

Pengaruh Implementasi Good Corporate Governance dan Strategi Bisnis terhadap Kinerja Perusahaan: Studi Kasus BUMN di Indonesia Tahun 2013-2018 Ichwan Lazuardi Natapermana; Winwin Yadiati; Euis Nurhayati
Jurnal Maksipreneur Vol 9, No 2 (2020)
Publisher : Universitas Proklamasi 45 Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v9i2.579

State-Owned Enterprise (SOE) is one of the agents of economic activity in the national economy of Indonesia that has an important role in managing the national economy to realize the welfare of society. At present, SOEs have often received critical attention from the public because they are seen as inefficient, wasteful of resources utilization, laden with corruption, and have lower level profitability. The implementation of Good Corporate Governance (GCG) and the right of business strategy is expected to improve the performance of SOEs both financially and non-financially. The purpose of this study was to determine the effect of GCG implementation and business strategy on firm performance. In this study, financial performance was measured using Return on Equity (ROE) and non-financial performance used Customer Satisfaction Index (CSI). The method used in this research was a partial regression of panel data through the determined of the estimation model after the classical assumption test. The sample used in this study was 22 SOEs (BUMN) that met the sample criteria. The results showed that there was a significant effect of the implementation of GCG on ROE and CSI. But, there was not a significant effect of the implementation of its’ business strategies on ROE, otherwise the significant effect on CSI.

Pengaruh Risk Profile, Good Corporate Governance, Earning, Capital terhadap Value of Firm di Bursa Efek Indonesia Rhevinalda Bima Prakarsa; Winwin Yadiati; N. R. Handiani Suciati
Jurnal Maksipreneur Vol 9, No 2 (2020)
Publisher : Universitas Proklamasi 45 Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v9i2.530

The purpose of the company is to increase firm value. But in the last six years, the firm value of the banking sector has fluctuated and even tends to decrease. The level of banking health can be expected to increase firm value. The level of banking health can be measured using the Risk Profile (RP), Good Corporate Governance (GCG), Earning, Capital (RGEC) method which is the latest formula after Capital, Asset Quality, Management, Earning, Liquidity (CAMEL). The purpose of this study was to determine the effect of banking health on the firm value. The research method uses partial panel data regression through the determination of the estimation model and the classical assumption test in advance using 33 banks listed on the Indonesia Stock Exchange (IDX). The results showed that there was a significant and positive effect between Return on Asset (ROA) and Capital Adequacy Ratio (CAR) on firm value. Besides, there was a positive but not significant effect between GCG and risk profile on firm value. The results showed that capital is a factor of business developer and company earning can show as a signal of quality prospects. The application of GCG is not a significant influence because the results of self-assessment are not following fraud that occurs. Banks must be able to manage their risk so that the risk can be an encouragement for them to produce high values.

Strategy To Improve The Potential Waqf Asset Management in Indonesia : Efficiency Approach Ifa Hanifia Senjiati; Winwin Yadiati
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.40044

waqf is the subject of discussion in the global issue. waqf is one of the instruments for economic recovery during a pandemic. The development of waqf is not accompanied good waqf management. The encountered problems are nadzir has insufficient knowledge an its causing inefficiency in managing waqf assets. Efficiency waqf institutions is measured by comparing targets and program planning and the data obtained are still descriptive.The urgency of this study is to analyze the efficiency of waqf management and how to develop its potential in the future. Thus, the qualitative method with Data Envelopment Analysis was used. The objects were five waqf institutions registered in the Indonesian Waqf Board and incorporated as a foundation in the 2014-2017 periods so that 20 financial reports were obtained. Input variables used were the operational costs and depreciation costs on assets under management, while the output variables were the revenue and the utilization of waqf funds. The contribution of this research is to provide solutions and steps that must be taken by nadzir waqf in Indonesia to improve the management of its waqf assets. The results are the consistently efficiency institutions reaching by Dompet Dhuafa Republika (2014-2017). The potential can get higher by reducing operational costs and depreciation assets. And then increasing the revenue and the utilization of waqf funds.

The Influence of Regional Financial Management Information System (SIPKD) and Fixed Asset Management on the Quality of Local Government Financial Reports in City and Regency Regional Governments in West Java Province Kamilia Lestari; Winwin Yadiati
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 2 No. 6 (2022)
Publisher : PT Mattawang Mediatama Solution

The background of this research is that there are still problems in the quality of financial reports presented by local governments, as can be seen from the fact that WTP's opinion has not been obtained on local government financial reports. This study aims to determine how the influence of regional financial management information systems and fixed asset management on the quality of local government financial reports in cities and districts in West Java Province, either partially or simultaneously. The factors tested in this study are the local financial management information system and fixed asset management as independent variables, while the quality of local government financial reports is the dependent variable. The research method used in this research is the verification method. The sampling technique used in this study is a non-probability sampling technique with a purposive sampling technique so that the sample in this study is 135 respondents, each of which consists of a regional head, regional secretary, and 3 employees of the finance department. The analytical method used in this study is multiple linear regression analysis using SPSS Version 25.00. Based on the results of the research partially and simultaneously, it shows that the regional financial management information system and fixed asset management affect the quality of local government financial reports. In addition, the magnitude of the influence of regional financial management information systems and fixed asset management on the quality of local government financial reports is 65.0%.

Co-Authors Amsaroka, Muhamad Hayan Anhinta Rezwiandhari Anjung Pratama Putri Arie Pratama Asharie, Asmawati Asmawati Asarie Aulia Rahmi, Aulia Budiman, Lucky Satria Citra Sukmadilaga Dede Abdul Hasyir Dewi, Divina Mahardika Erik Syawal Alghifari Euis Nurhayati Evita Puspitasari Harry Suharman Haryono Umar Heriyati, Agustina Ichwan Lazuardi Natapermana ifa hanifia senjiati Ifah Rofiqah Inon Listyorini Inon Listyorini, Inon Josefan Dohardo Sihite Kamilia Lestari Karisma Azahra Hidayah Kuraesin, Arlis Dewi Lesi Hertati Lesi Hertati, Lesi Lolita Putri Maharanny Yulyan Memed Sueb Mochammad Ridwan Mochammad Ridwan Mutia, Puteri Sarah N. R. Handiani Suciati Nisa, Rohadatun Prasojo Prasojo Prasojo, Prasojo Putra, Rosyid Nur Anggara Rafael Martin Ramdany Restiyanti, Wening Rhevinalda Bima Prakarsa Roebiandini Soemantri, Roebiandini Rofiqah, Ifah Rozana, Anisa shafa Aunur Rr Sri Saraswati Said Aryonindito Said Aryonindito Sinaga, Baktiar Djafar Sofik Handoyo Tettet Fitrijanti Winarningsih, Srihadi Yunita, Devianti

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