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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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Do Risk-Taking and Shariah Governance Have a Relationship with Maqasid Shariah-Based Performance? Prasojo Prasojo; Winwin Yadiati; Tettet Fitrijanti; Memed Sueb
Global Review of Islamic Economics and Business Vol. 10 No. 1 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2022.101-03

This According study examines the characteristics of the shariah supervisory board (SSB), risk-taking and Islamic bank (IB) performance. The maqasid shariah index determines the performance of an IB, and the performance assessment is more comprehensive. This research data analysis uses the dynamic panel regression estimation technique with the generalised two-step moment method to predict the relationship between shariah governance, risk-taking and performance. This study uses IBs financial data from around the world for 2014–2018, which comes from the bank scope database. The empirical results found that risk-taking has positive significance to maqasid shariah, while SSB size, expertise and cross membership have a significant negative relationship to performance. Other variables, such as leverage, are proven to have negative significance to maqasid shariah. The originality of this research is linking maqasid shariah with risk-taking and governance, expanding the sample to include many countries, and robustness checking based on Gulf Cooperation Council and non-GCC member states. The research has implications for stakeholder theory because IBs can accommodate various stakeholder interests. Governance across countries is not uniform, so it is challenging to link specifically to performance.

Detecting Fraudulent Financial Reporting In State-Owned Company: Hexagon Theory Approach Winwin Yadiati; Anhinta Rezwiandhari; Ramdany
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.5676

This study aims to investigate the impact of the hexagonal fraud theory in the detection of fraud in the financial statements of state-owned enterprises (BUMN). This study is a quantitative approach whose data comes from the company's annual financial statements published by the Indonesia Stock Exchange (IDX) using multiple regression analysis techniques. The results of the study explain that simultaneously Financial Stability (Stimulus), External Pressure (Stimulus), Nature of Industry (Opportunity), Auditor Change (Capability), Change of Directors (Rationalization), Number of CEO Images (Arrogance), and Cooperation with Government Projects (Collusion) has a positive effect in detecting fraudulent financial statements of SOEs. Partially Financial Stability, External Pressure, Nature of Industry, Change of Directors, and Cooperation with Government Projects have a positive effect in detecting fraudulent financial statements of SOEs. Changes in Auditors and the Number of CEO Images have no effect in detecting fraudulent financial statements in BUMN for the 2012-2019 period. The results of this study can provide an overview of the factors that may cause fraudulent financial statements in SOEs. It is hoped that the results of this study can provide input to interested parties in strategic decisions.

Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence Winwin Yadiati; Prasojo Prasojo; Inon Listyorini; Ifah Rofiqah; Rosyid Nur Anggara Putra
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

The purpose of this study is to examine the relationship between human capital (HC), quality of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic banks. This study uses secondary data from the Bankscope database of 2014 to 2018. The research samples comprised 75 banks from a total population of 96 banks. Using the dynamic panel regression two-step generalised method of moments (GMM), this study revealed that HC has a significant and positive influence on sharia maqasid-based performance. SSB quality has a significant and negative effect on Islamic banks' performance. These findings support the resources-based theory that assumes more efficient human capital can facilitate the achievement of better organisation performance. The results may serve as a guideline for Islamic bank managers to enhance their bank human capital as it has a positive relationship with maqasid sharia-based performance.

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v2i1.42

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 doesnâ€™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 didnâ€™t differ significantly in terms of their corporate social responsibility actions.

Determinants of Firm Value: A Study on Islamic Banking in Indonesia Mochammad Ridwan; Erik Syawal Alghifari; Winwin Yadiati; Karisma Azahra Hidayah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 7, No. 2, June 2023
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v7i2.137-156

This study attempts to measure the effect of Islamic corporate governance (ICG) and Islamic social responsibility (ISC) on firm value and to analyse the moderation role of profitability. Data from 12 Islamic commercial banks registered in Indonesia were taken from 2017 to 2021 and analyzed using a panel data regression approach with the GLS approach and model robustness testing using the robust least squares analysis method. The results of this study show a positive effect of ICG on firm value and a negative effect of ISC on firm value. The moderation results show that the interaction between profitability and ICG further strengthens the ICG effect on firm value. The results also reveal a negative effect of profitability on the effect of ISC on firm value. This paper discusses the implications of this research for the existing literature, practitioners, and policymakers.

Tingkat Kesehatan Bank Sebelum dan Sesudah Implementasi PSAK 71 Winwin Yadiati; Lolita Putri; Mochammad Ridwan
Coopetition : Jurnal Ilmiah Manajemen Vol. 14 No. 3 (2023): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v14i3.3797

This study aims to assess the differences in the level of bank soundness before and after the implementation of PSAK 71 in commercial banks in Indonesia. The soundness level of 41 selected bank samples will be compared between the periods preceding and following the implementation of PSAK 71. The bank's soundness level will be evaluated using a Risk-Based Bank Rating (RBBR) based on assessment factors, including Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. Descriptive statistics, normality tests, homogeneity tests, and the Wilcoxon test will be employed to examine whether there are any significant differences in the level of bank soundness after the implementation of PSAK 71. The results indicate that the differences are not substantial, with a decrease in risk profile, a decrease in earnings, and an increase in capital. No significant difference is found in the GCG factor.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v7i2.137-156

This study attempts to measure the effect of Islamic corporate governance and Islamic social responsibility on firm value and to analyse the moderation role of profitability. Data from 12 Islamic commercial banks registered in Indonesia was taken from 2017 to 2021 and analysed using a panel data regression approach with the generalized least squares approach and model robustness testing using the robust least squares analysis method. Strong Islamic corporate governance highlights the benefits of ethical governance and increases the value of sharia-compliant banks. The long-term character of corporate social responsibility is demonstrated by the fact that some Islamic social responsibility activities do not necessarily have a positive influence on the firm value banking sector in Indonesia. High profitability strengthens Islamic corporate governance and has a beneficial impact on firm value, emphasising the interdependence between governance and financial performance. High profitability may reduce the beneficial impact of Islamic social responsibility on firm value, perhaps due to the perception of corporate social responsibility initiatives as being motivated by profit.

EXPLORING HUMAN CAPITAL DALAM TINGKAT PENDIDIKAN PERAN APLIKASI SISTEM INFORMASI AKUNTANSI MENGATASI DETEKSI FRAUD PADA APLIKASI SHOPEE Hertati, Lesi; Yadiati, Winwin
Jurnal Riset Akuntansi Vol. 16 No. 1 (2024): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v16i1.11457

This research aims to explore the importance of human capital such as level of education, understanding and expertise in order to detect fraud in accounting information system software in order to detect fraud. The success of an accounting information system in detecting and preventing fraud does not only depend on technology, but also on the quality of human resources involved in the use, management and development of the system. This study uses descriptive and verification analysis of the role and contribution of human capital, such as knowledge, skills and attitudes, in increasing users of accounting information systems related to fraud detection in the Shopee application. Data was collected through interviews with Indo Global Mandiri University students who use Shopee. The analytical tool used in this research is SEM PLS. The research results prove that understanding of finance, knowledge of information technology, and high analytical skills of human resources can detect fraud in the Shopee application. The research results prove that human capital can be the key to success in increasing the level of education related to accounting information systems that focus on fraud detection in the Shopee application. The role of effective human capital is to increase resilience to potential fraud risks in an increasingly complex business environment.

The Uji Teori Institusional: Pengungkapan Emisi Karbon, Leverage, Profitabilitas, dan Nilai Perusahaan Budiman, Lucky Satria; Yadiati, Winwin; Abdul Hasyir, Dede
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3432

Purpose: This study examines the impact of carbon emission disclosure, leverage, and profitability on firm value using institusional theory Research methodology: The research uses quantitative data from 10 energy companies listed on IDX (Indonesia Stock Exchange) between 2018-2022. The sample technique used was purposive sampling. Panel data regression is employed to analyze the data. Carbon emission disclosure is measured by GRI-305 (Global Reporting Initiative – 305), leverage by DAR (Debt-to-Asset) and profitability by EPS (Earning per Share) as independent variable, then firm value by PBV (Price Book Value) as dependent variable. Results: Carbon emission disclosure has a positive but insignficiant effect on firm value, leverage has a significant negative effect, while profitability shows a negative but insignificant effect on firm value. Limitations: The study’s sample size was limited due to the removal of outliers to meet classical assumption test, which may reduce the sample’s representativeness but improves data analysis quality. Contribution: This research is useful for investors, academics, companies, government, and the general public who want to know the benefits of carbon emissions disclosure, and the level of readiness of the Indonesian capital market in addressing climate change issues and disclosure of carbon emissions by companies.

The Effect of Financial Literacy and Locus of Control towards Financial Management behavior among Gen Z as Online Lenders Restiyanti, Wening; Yadiati, Winwin
Journal of Accounting Auditing and Business Vol 7, No 1 (2024): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i1.52480

It has been observed that online loans are widely used in Indonesia among people of productive age, but there are concerns about their knowledge and self-control, which can affect their financial management behavior. To address this, a study was conducted to examine the impact of financial literacy and locus of control on the financial management behavior of Generation Z individuals (aged 18 to 28 years) who use or have used the ShopeePinjam and/or ShopeePayLater platforms. The data was gathered from 202 respondents through online social media platforms. The findings of the study show that financial literacy and locus of control have a significant impact on financial management behavior, both partially and simultaneously. Although the respondents had a high level of financial literacy and locus of control, they lacked an understanding of risk and return, the concept of time value of money, and confidence in their abilities to enhance their well-being. While the overall value of the dependent variable was high, a few instruments had a relatively low percentage.

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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