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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
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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Faktor-faktor yang Mempengaruhi Implementasi Pedoman Akuntansi Pesantren Dewi, Divina Mahardika; Yadiati, Winwin; Sukmadilaga, Citra
Jurnal Maksipreneur Vol 13 No 1 (2023)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v13i1.783

Abstract

Along with the development of pesantren which now has other business units managed by pesantren not only manage the assets of pesantren itself, IAI launched pesantren accounting guidelines. This study examined several factors that influence the implementation of Pesantren Accounting Guidelines. The alleged factors include human resource competence, organizational commitment, and utilization of information technology. The data used is a type of primary data by taking the population of all managers and staff of Pesantren Business Unit working in the accounting and finance department in Bandung. The results of this study stated that the implementation of pesantren accounting guidelines is positively and significantly influenced by human resource competencies, organizational commitments, and the utilization of information technology both partially and simultaneously.
Pelatihan Aplikasi Laporan Keuangan atas Standar Akuntansi PSAK 1 Pada BUMDes Guna Mencapai Tujuan Berkelanjutan SDGis Hertati, Lesi; Yadiati, Winwin; Asharie, Asmawati; Heriyati, Agustina
Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 2 (2024): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v4i2.3404

Abstract

The aim of PKM training is to implement applications to support the achievement of Sustainable Development Goals (SDGs) in BUMDes. The presentation of financial reports to BUMDes by Indo Global Mandiri University lecturers involved three (3) lecturers and four (4) students so that students could put into practice the theories they had gained from studying in the industrial world. The results of PKM activities are so that BUMDes can make financial reports guided by PSAK 1, namely transparent and accurate, for stakeholders to understand the use and management of resources better. This application can help BUMDes to manage and present financial reports more efficiently, saving time and resources that can be allocated to activities that support the achievement of sustainable goals, namely Sustainable Development Goals (SDGs) at BUMDes in accordance with applicable accounting standards and regulations while still complying with regulations. and minimize the risk of non-compliance. Through financial reports produced by BUMDes, BUMDes can monitor financial performance over time, identify trends and patterns that can assist in decision making to achieve sustainable goals. The application of financial reports that are presented in a structured and accurate manner for BUMDes can increase access to external financial resources, such as loans or grants, which can be used to support initiatives.
Pengaruh DAU,DAK, dan DBH terhadap Kemandirian Daerah Kabupaten/Kota di Provinsi Jawa Barat Josefan Dohardo Sihite; Winwin Yadiati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 4 (2025): Januari - Maret
Publisher : CV. ITTC INDONESIA

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

Abstract

This study aims to analyze the effect of balancing funds consisting of the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on regional financial independence in district and city governments in West Java Province by using quantitative methods taken based on 260 sample data sourced from financial data in local government financial reports. The hypothesis is tested using multiple regression using SPSS_25 software. The sampling method used is purposive sampling which is grouped into four quadrants based on the characteristics of Regional Original Revenue (PAD) and the amount of balancing fund acquisition. The hypothesis is tested using multiple regression using SPSS_25 software. The results show that the impact of DAU varies between quadrants where local governments with high PAD and low balancing fund revenue positively influence local financial independence. Then governments with high PAD and high balancing funds and local governments with low PAD and high balancing funds did not show a significant effect. Meanwhile, local governments with low PAD and low balancing funds negatively and significantly influence regional financial independence. DAK has a significant positive effect and is the most influential factor compared to DAU and DBH. On the other hand, the DBH provision does not significantly affect the financial independence of district and city governments in all quadrants.
The Effect of Impairment Losses on the Firm Value of Conventional Banking Companies Listed on the Indonesian Stock Exchange 2022-2023 Nisa, Rohadatun; Yadiati, Winwin; Yunita, Devianti
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.949

Abstract

Allowance for Impairment Losses (CKPN) is a predetermined amount that banks set aside in order to prepare for the possibility of failure. According to PSAK 71, the method of computation for CKPN has switched from the incurred loss model to the predicted credit loss approach. This change represents a significant change. It is the existence of certain rules regarding the calculation of CKPN that has an effect on the market value of the company. The purpose of this research is to investigate the impact that Allowance for Impairment Losses has on the value of a company. The Bank Group Based on Core Capital (KBMI) and Profitability, the latter of which is defined via Net Interest Margin, are the control variables that are used in this research. For the purpose of this research, 74 conventional banking businesses that were continually listed on the Indonesia Stock Exchange over the period of 2022-2023 are the subjects of investigation. A basic random sampling method was used to collect the sample, which consisted of a total of 37 separate businesses that were included in the investigation. In all, the observation period lasted for a period of two different years. The hypothesis was put to the test via the use of panel data regression analysis in this research. The results of the study indicate that the allowance for impairment losses contributes considerably to the enhancement of firm value. There is a positive correlation between the values of the business and the quantity of CKPN that is allocated by the corporation. It is quite probable that the value of the company will improve in conjunction with an increase in CKPN. This is because substantial provisions for impairment losses have been set in order to meet any future impairments. It is possible that this will contribute to an increase in investor trust in the firm, indicating that it has positive growth prospects.
Pengaruh Penerapan Cadangan Kerugian Penurunan Nilai (CKPN) PSAK 239 (PSAK 55) dan Cadangan Kerugian Penurunan Nilai (CKPN) PSAK 109 (PSAK 71) Terhadap Kualitas Laba Rahmi, Aulia; Yadiati, Winwin
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): 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.v16i1.5224

Abstract

Banking institutions play a crucial role in supporting a country's economy, especially as a liaison between owners of surplus funds and parties who need funds through credit. Changes in financial accounting standards, which initially used PSAK 239 (PSAK 55) to become PSAK 109 (PSAK 71), regulate the recognition and measurement of financial instruments. PSAK 109 (PSAK 71) emphasizes the expected loss approach (forward-looking) compared to previous methods which are backward-looking. This implementation is expected to improve profit quality through more accurate calculation of Allowance for Impairment Losses, but it also has an impact on increasing CKPN which will affect the Company's profits. This research aims to understand the influence that CKPN PSAK 239 (PSAK 55) and CKPN PSAK 109 (PSAK 71) have on earnings quality as well as a comparative analysis. This research applies quantitative methods with a descriptive-comparative approach and simple linear regression data analysis techniques. The sample in this study was selected using techniques of purposive sampling. The subject of this research is banking listing on Bursa Efek Indonesia (BEI). The findings resulting from this research are that PSAK 239 (PSAK 55) and PSAK 109 (PSAK 71) both have a significant influence on earnings quality and there is a significant difference between earnings quality applied to PSAK 239 (PSAK 55) and PSAK 109 (PSAK 71).
The Impact of Big Data Analytics on Audit Quality in the Digital Era Rozana, Anisa shafa Aunur; Winarningsih, Srihadi; Yadiati, Winwin
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2878

Abstract

This study aims to examine the impact of Big Data Analytics on Audit Quality using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach. The research involved 120 respondents consisting of auditors from Big Ten public accounting firms in Indonesia. The Big Data Analytics variable was measured based on five main dimensions: volume, velocity, variety, veracity, and value. The results indicate that Big Data Analytics has a positive and significant effect on Audit Quality. This relationship is demonstrated by a path coefficient in the moderate category, with a significance level below the five percent threshold. The coefficient of determination shows that nearly half of the variation in Audit Quality can be explained by Big Data Analytics. These findings confirm that effective implementation of Big Data Analytics can enhance the effectiveness, efficiency, and reliability of the audit process. The study also supports the application of the Technology Acceptance Model framework, where perceived usefulness and ease of use of technology contribute to improved audit quality. The practical implications of this research highlight the importance of data-driven strategies in enhancing audit quality in today's digital era.
Driving Lean Manufacturing through Corporate Governance and Intellectual Capital: The Moderating Influence of Organizational Culture Saraswati, Rr Sri; Yadiati, Winwin; Suharman, Harry; Soemantri, Roebiandini
International Journal of Applied Management and Business Vol. 3 No. 2 (2025)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v3i2.1493

Abstract

Purpose – This study examines the influence of corporate governance and intellectual capital on lean manufacturing implementation, with organizational culture as a moderating variable. Methodology/approach – A survey was conducted with 118 employees from manufacturing companies listed on the Indonesia Stock Exchange (IDX) with at least a Diploma (D3) degree and two years of experience. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings – Corporate governance and intellectual capital significantly enhance lean manufacturing practices. Organizational culture positively moderates these relationships, amplifying their effects. Novelty/value – This research integrates governance, intellectual capital, and culture as key determinants for lean success in Indonesian manufacturing firms, expanding the lean implementation literature in emerging markets.Keywords – Lean manufacturing, corporate governance, intellectual capital, organizational culture, PLS-SEM. Keywords: Corporate Governance, Intellectual Capital, Lean Manufacturing, Organizational Culture
Literature Review: the Relationship Between Internal Control System of the Government (SPIP), Good Government Governance (GGG), and Fraud Prevention Amsaroka, Muhamad Hayan; Yadiati, Winwin; Winarningsih, Srihadi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2440

Abstract

The aim of this article is to clarify the connection between the government's internal control system, good government governance, and endeavors to thwart fraud, alongside the influencing factors. The methodology utilized encompasses a review of literature utilizing data drawn from international and national journals, with a total of 23 journals as the sample. From the analysis, it was determined that good government governance serves as an intermediary between the internal control system of government and the action of fraud prevention. In simpler terms, the more robust the internal control, the more adept it is at fostering effective and high-quality good governance, ultimately bolstering efforts to prevent fraud. Elements that must be taken into account for effective fraud prevention encompass: (1) Enhancing internal government supervision involves documenting and reinforcing the organization's dedication to the relevant code of ethics and conduct; (2) Ensuring a distinct division of roles and responsibilities; (3) Interpreting regulations comprehensively and ensuring consistent, unambiguous, and clear meanings; (4) It is essential to have qualified personnel matching their fields and expertise, whether through recruitment or competency development like education and training; (5) Utilizing information technology; (6) Conducting effective risk assessment and monitoring is crucial for overseeing organizational and identifying potential fraud risks.
The Influence of Profitability, Capital Structure and Intellectual Capital on Company Value with Good Corporate Governance as Moderation (Case Study on Construction Sector Companies Listed on the IDX in 2019-2023) Mutia, Puteri Sarah; Yadiati, Winwin; Puspitasari, Evita
Eduvest - Journal of Universal Studies Vol. 5 No. 10 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i10.51347

Abstract

Abstract: This study analyzes the influence of profitability, capital structure, and intellectual capital on company value with Good Corporate Governance (GCG) as a moderation variable, especially in construction sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used is regression analysis with the Fixed Effect Model approach. The results show that profitability has a positive but insignificant effect on the company's value, while capital structure has a negative and significant effect. Intellectual capital shows a positive but not significant influence, and GCG cannot moderate the influence of profitability on a company's value but can weaken the negative impact of capital structure. These findings emphasize the importance of debt management and effective GCG implementation to increase the value of companies in the construction sector.
Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence Yadiati, Winwin; Prasojo, Prasojo; Listyorini, Inon; Rofiqah, Ifah; Putra, Rosyid Nur Anggara
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v9i2.26740

Abstract

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.
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