Articles
<![CDATA[Faktor-faktor yang Mempengaruhi Implementasi Pedoman Akuntansi Pesantren ]]>
<![CDATA[Dewi, Divina Mahardika]]>;
<![CDATA[Yadiati, Winwin]]>;
<![CDATA[Sukmadilaga, Citra]]>
<![CDATA[ Jurnal Maksipreneur Vol 13 No 1 (2023) ]]>
Publisher : <![CDATA[Universitas Proklamasi 45 ]]>
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DOI: 10.30588/jmp.v13i1.783
<![CDATA[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.]]>
<![CDATA[Pelatihan Aplikasi Laporan Keuangan atas Standar Akuntansi PSAK 1 Pada BUMDes Guna Mencapai Tujuan Berkelanjutan SDGis ]]>
<![CDATA[Hertati, Lesi]]>;
<![CDATA[Yadiati, Winwin]]>;
<![CDATA[Asharie, Asmawati]]>;
<![CDATA[Heriyati, Agustina]]>
<![CDATA[ Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 2 (2024): Jurnal Abdimas Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/abdiekbis.v4i2.3404
<![CDATA[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.]]>
<![CDATA[The Effect of Impairment Losses on the Firm Value of Conventional Banking Companies Listed on the Indonesian Stock Exchange 2022-2023 ]]>
<![CDATA[Nisa, Rohadatun]]>;
<![CDATA[Yadiati, Winwin]]>;
<![CDATA[Yunita, Devianti]]>
<![CDATA[ International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC) ]]>
Publisher : <![CDATA[GoAcademica Research & Publishing ]]>
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DOI: 10.54783/ijsoc.v7i1.949
<![CDATA[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.]]>
<![CDATA[Pengaruh Penerapan Cadangan Kerugian Penurunan Nilai (CKPN) PSAK 239 (PSAK 55) dan Cadangan Kerugian Penurunan Nilai (CKPN) PSAK 109 (PSAK 71) Terhadap Kualitas Laba ]]>
<![CDATA[Rahmi, Aulia]]>;
<![CDATA[Yadiati, Winwin]]>
<![CDATA[ Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): Coopetition : Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia ]]>
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DOI: 10.32670/coopetition.v16i1.5224
<![CDATA[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).]]>
<![CDATA[The Impact of Big Data Analytics on Audit Quality in the Digital Era ]]>
<![CDATA[Rozana, Anisa shafa Aunur]]>;
<![CDATA[Winarningsih, Srihadi]]>;
<![CDATA[Yadiati, Winwin]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v9i2.2878
<![CDATA[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.]]>
<![CDATA[Driving Lean Manufacturing through Corporate Governance and Intellectual Capital: The Moderating Influence of Organizational Culture ]]>
<![CDATA[Saraswati, Rr Sri]]>;
<![CDATA[Yadiati, Winwin]]>;
<![CDATA[Suharman, Harry]]>;
<![CDATA[Soemantri, Roebiandini]]>
<![CDATA[ International Journal of Applied Management and Business Vol. 3 No. 2 (2025) ]]>
Publisher : <![CDATA[ADPEBI Publisher ]]>
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DOI: 10.54099/ijamb.v3i2.1493
<![CDATA[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]]>
<![CDATA[Literature Review: the Relationship Between Internal Control System of the Government (SPIP), Good Government Governance (GGG), and Fraud Prevention ]]>
<![CDATA[Amsaroka, Muhamad Hayan]]>;
<![CDATA[Yadiati, Winwin]]>;
<![CDATA[Winarningsih, Srihadi]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v8i1.2440
<![CDATA[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.]]>
<![CDATA[Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence ]]>
<![CDATA[Yadiati, Winwin]]>;
<![CDATA[Prasojo, Prasojo]]>;
<![CDATA[Listyorini, Inon]]>;
<![CDATA[Rofiqah, Ifah]]>;
<![CDATA[Putra, Rosyid Nur Anggara]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v9i2.26740
<![CDATA[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.]]>
<![CDATA[Pelatihan Aplikasi Laporan Keuangan atas Standar Akuntansi PSAK 1 Pada BUMDes Guna Mencapai Tujuan Berkelanjutan SDGis ]]>
<![CDATA[Hertati, Lesi]]>;
<![CDATA[Yadiati, Winwin]]>;
<![CDATA[Asharie, Asmawati]]>;
<![CDATA[Heriyati, Agustina]]>
<![CDATA[ Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 2 (2024): Jurnal Abdimas Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/abdiekbis.v4i2.3404
<![CDATA[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.]]>
<![CDATA[Pelatihan pelaporan keuangan berkelanjutan memasuki era digitalisasi 5.0. konsolidasian dan laporan keuangan tersendiri pada SAK entitas privat ]]>
<![CDATA[Lesi Hertati]]>;
<![CDATA[Asmawati Asarie]]>;
<![CDATA[Haryono Umar]]>;
<![CDATA[Winwin Yadiati]]>
<![CDATA[ SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 2 (2024): June ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jpmb.v8i2.22629
<![CDATA[Abstrak Pentingnya Pelatihan Entitas Privat guna mengkaji kesiapan dan implementasi pelaporan keuangan berkelanjutan di era digitalisasi 5.0, dengan fokus pada entitas swasta yang menerapkan SAK. Kesiapan perusahaan dalam mengadopsi digitalisasi 5.0 sangat bervariasi, tergantung pada sektor industri, ukuran perusahaan, dan tingkat teknologi yang digunakan. Implementasi teknologi dalam proses pelaporan keuangan telah membawa perubahan secara efisiensi dan akurasi dalam penyajian informasi keuangan. Konsolidasi dan penyusunan laporan keuangan tersendiri sesuai SAK untuk entitas swasta memberikan kejelasan dan kepercayaan bagi para pemangku kepentingan terkait dengan kinerja keuangan perusahaan. Kegiatan ini di ikutin oleh mahasiwa, entitas bisnis dan praktisi perusahaan dari berbagai arah secara nasional yang berjumlah 825 orang peserta. Metode yang digunakan dalam pelatihan ini penerapan SAK entitas Privat yang berlaku tahun 2025 serta tantangan dalam menghadapi kompleksitas aturan SAK terintegrasi dengan teknologi dalam proses pelaporan. Pengumpulan data dilakukan dengan menggunakan pretest dan postest serta materi yang berbentuk file dokumen yang dilakukan secara zoom. Kesiapan dan implementasi pelaporan keuangan berkelanjutan di era digitalisasi 5.0 membutuhkan strategi yang matang dalam mengintegrasikan teknologi dengan kebijakan dan prosedur yang ada, serta memastikan konsolidasi dan penyusunan laporan keuangan sesuai dengan standar yang berlaku. Kata Kunci: pelatihan; pelaporan keuangan berkelanjutan; era digitalisasi 5.0; konsolidasian; laporan keuangan tersendiri; SAK entitas privat. Abstract The importance of private entity training to assess the readiness and implementation of sustainable financial reporting in the digitalization 5.0 era, with a focus on private entities that implement SAK. Companies' readiness to adopt digitalization 5.0 varies greatly, depending on the industrial sector, company size, and the level of technology used. The implementation of technology in the financial reporting process has brought about changes in efficiency and accuracy in the presentation of financial information. Consolidation and preparation of separate financial reports in accordance with SAK for private entities provides clarity and confidence for stakeholders regarding the company's financial performance. This activity was attended by students, business entities and corporate practitioners from various directions nationally, totaling 825 participants. The method used in this training is the application of SAK for Private Entities which will take effect in 2025 as well as the challenges in dealing with the complexity of SAK rules integrated with technology in the reporting process. Data collection was carried out using pretest and posttest as well as material in the form of document files carried out using zoom. Readiness and implementation of sustainable financial reporting in the digitalization 5.0 era requires a mature strategy in integrating technology with existing policies and procedures, as well as ensuring the consolidation and preparation of financial reports in accordance with applicable standards. Keywords: training; sustainable financial reporting; digitalization era 5.0; consolidation; separate financial report; private entity SAK.]]>
