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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Ekonomi dan Kewirausahaan Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ekonomi dan Bisnis International Journal of Supply Chain Management Jurnal Bisnis dan Akuntansi Jurnal Abdimas Madani dan Lestari (JAMALI) International Journal of Economics, Business and Accounting Research (IJEBAR) JASF (Journal of Accounting and Strategic Finance) Ilomata International Journal of Tax and Accounting Diseminasi : Jurnal Pengabdian kepada Masyarakat Budimas : Jurnal Pengabdian Masyarakat Ilomata International Journal of Management Ilomata International Journal of Social Science Journal Of Business, Finance, and Economics (JBFE) SWARNA Proceeding National Conference Business, Management, and Accounting (NCBMA) JACTA: Journal of Accounting and Tax SWARNA: Jurnal Pengabdian Kepada Masyarakat Journal of Current Studies in SDGs Journal of Current Studies in SDGs

Evi Gantyowati

Accounting Study Program, Faculty Of Economics And Business, Universitas Sebelas Maret

Author-ID : 1544464

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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REAKSI PASAR TERHADAP PENGUMUMAN DIVIDEN PADA PERUSAHAAN YANG MASUK CORPORATE GOVERNANCE PERCEPTION INDEX EVI GANTYOWATI; YAYUK SULISTIYANI
Jurnal Bisnis dan Akuntansi Vol 10 No 3 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to empirically examine about the market reaction to dividend announcement at the firms included Corporate Governance Perception Index (CGPI). The analysis includes two aspects: Security Return Variability (SRV) and Trading Volume Activity (TVA) of dividend announcement. The sample of this research is the firms that included Corporate Governance Perception Index (CGPI) at the period of 2003–2005 and they have dividend announcement at the period of 2004–2006. Based on purposive sampling method, the sample used in this research is 58 firms. Data were analyzed using one sample t-test. The results of this research show that dividend announcement at the firms included Corporate Governance Perception Index (CGPI) has information content and statistically significant responded by the market around the date dividend announcement.

Debt and earnings management in Indonesia: An issue of free cash-flow or covenant? Muhammad Agung Prabowo; Jaka Winarna; Y. Anni Aryani; Falikhatun Falikhatun; Evi Gantyowati
Jurnal Keuangan dan Perbankan Vol 24, No 2 (2020): April 2020
Publisher : University of Merdeka Malang

This paper investigates the effect of corporate debt on the pattern of earnings management in Indonesia. The issues motivating the paper stems from research gap that has been left unattended. Specifically previous works has been found as failing to differentiate between trade payable and private debt and omitting the variation of liquidity, of which has been claimed as provide conditional effect to the magnitude of corporate debt. The conceptual framework borrows agency theory and follow the arguments of free-cash flow perspective as well as covenant hypothesis. Analysis is based on a sample set consisting of 497 firms engaging in manufacturing operations listed in Indonesia Stock Exchange during the period of 2009 to 2014. The results reveal that corporate debt is an important determinant of earnings management statistically and economically. The results are robust after controlling for debt specifications. Further tests reveal that the interaction between liquidity and specification of corporate debt shapes different pattern of the directions of earnings management. Yet, a due care is required in interpreting the results as this research might suffer from several shortcomings.JEL Classifications: G32, G34, M41 How to Cite:Prabowo, M. A., Winarna, J., Aryani, Y. A., Falikhatun, Gantyowati, E.(2020). The level of debt and earnings management in Indonesia: An issue offree cash-flow or covenant? Jurnal Keuangan dan Perbankan, 24(2), 142-55.DOI: https://doi.org/10.26905/jkdp.v24i2.4043

Influence Of Ownership Structure And Board Activity To Voluntary Disclosure For Manufacturing Companies In Indonesian Stock Exchange Evi Gantyowati; Ayu Nur Fitria
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 1 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Penelitian ini bertujuan menguji pengaruh struktur kepemilikan dan aktivitas dewan terhadap pengungkapan sukarela. Struktur kepemilikan diproksikan proporsi kepemilikian di luar kepemilikan manajer dan institusional, sedangkan aktivitas dewan diproksikan tiga jenis rapat yaitu frekuensi rapat dewan direksi, frekuensi rapat dewan komisaris, frekuensi rapat komite audit. Sample studi ini adalah 109 perusahaan yang mempublikasikan laporan tahunan pada tahun 2009 dan 2010 yang diperoleh melalui purposive sampling. Pengujian hipotesis dengan menggunakan regresi berganda Hasil penelitian menunjukkan bahwa frekuensi rapat dewan direksi serta rapat komisaris dan ukuran perusahaan mempunyai pengaruh terhadap pengungkapan sukarela. Kepemilikan publik dan frekuensi rapat komite audit tidak berpengaruh ke pengungkapan sukarela. Struktur kepemilikan dan aktivitas dewan secara bersama-sama menunjukkan pengaruh ke pengungkapan sukarela.Kata Kunci: struktur kepemilikan, aktivitas dewan dan pengungkapan sukarela

Alternative To Development of Tourist Attraction with Public Private Partnership Scheme in Magelang Regency Siti Arifah; Agung Nur Probohudono; Djuminah; Evi Gantyowati
Ilomata International Journal of Management Vol 2 No 4 (2021): October 2021
Publisher : Yayasan Ilomata

This study aims to see how the condition of the object/Tourist Attraction (TA) in Magelang Regency in Indonesia and its alternative development. This research uses a descriptive qualitative approach with case studies of 31 tourism objects which will then be investigated regarding their conditions and possible future developments. Research data were obtained by direct observation of the location of tourist objects and through semi-structured interviews. The results of this study illustrate that tourism objects in Magelang Regency are currently quite developed. However, this has not been able to attract general tourists to linger in the regency and provided an optimal contribution to regional income. This is because tourism objects in the regency other than Borobudur Temple have not been maximized for their existence and utilization. The Public-Private Partnership (PPP) scheme model can be an alternative to be applied in developing tourism objects accompanied by an appropriate Value for Money (VfM) analysis. Tourism objects in the form of cultural heritage can be developed through concession contracts, natural beauty can be developed through management contracts, and artificial objects can be developed through service contracts while taking into account the development needs of each tourism object. Local governments need to establish cooperation with the private sector with a Public-Private Partnership scheme accompanied by the preparation of strict regulations so that the implementation of cooperation in the context of developing tourism objects in the Magelang Regency can bring optimal benefits to all parties.

Pengembangan Pengrajin Tikar di Gondangrejo Kabupaten Karanganyar Isna Putri Rahmawati; Doddy Setiawan; Evi Gantyowati; Aris Eddy Sarwono
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 01, Issue 02, September 2019
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol1.iss2.art2

Kegiatan pengabdian ini dilaksanakan di Desa Ngaglik dan Selokaton Gondangrejo, Karanganyar Jawa Tengah. Daerah tersebut memiliki potensi dalam menghasilkan tikar dan olahannya yang dikerjakan secara semi tradisional. Penduduk di sekitar wilayah tersebut mata pencaharian sebagian besar sebagai penentun tikar dan buruh tenun tikar. Desa tersebut mempunyai potensi dalam pengembangan ketrampilan pengrajin tikar. Masalah utama yang ada pada para pengrajin diantaranya masalah manajemen pengelolaannya (aspek akuntansi dan manajemen keuangan), proses produksi yang kurang optimal dan belum melakukan efisiensi dan proses produksi yang dilakukan serta penanganan sumber daya manusia. Kegiatan pengabdian ini dilaksanakan dengan menggunakan beberapa pendekatan, antara lain melalukan kegiatan pelatihan bidang manajemen dan ketrampilan, peragaan dan pemanfaatan alat yang akan diterapkan dan pelatihan SDM akan produk-produk yang dihasilkan. Pengabdian ini menambah 3 ATBM untuk proses produksi dan memenuhi pesanan dan penambahan benang untuk variasi motif. Selain itu juga terdapat pendampingan pembukuan, manajemen keuangan dan penguatan SDM.

The Indonesian provincial governments’ post-reformation good governance quality: A PCA approach Khairudin Khairudin; Rahmawati Rahmawati; Jaka Winarna; Evi Gantyowati
Jurnal Ekonomi dan Bisnis Vol 25 No 1 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i1.5168

This study aims to assess the quality of post-reformation good governance implementation in 34 Indonesian provincial governments using the Principal Component Analysis (PCA) method. Specifically, the method determines the governance index sourced from the KNKG covering democracy, transparency, accountability, legal culture, and fairness and equality principles. The findings show that (1) there are 26 or 76.47% provincial governments with “good” good governance quality and 8 or 23.53% provincial governments with “adequate” good governance quality; (2) Indonesian provincial governments tend to exhibit fluctuating but downward performance (although still in the “good” category); (3) Bali Province is the best province in implementing good governance, while North Maluku Province is the worst province in implementing good governance in Indonesia; (4) the Kalimantan region is the region with better governance implementation quality in Indonesia, while the Maluku region exhibits the poorest performance. Our empirical findings underscore the importance of stakeholders’ commitments and synergy in improving good governance quality.

Good Global Supply Chain Governance, Corruption, and Welfare: an Empirical Evidence From Indonesia Khairudin Khairudin; Evi Gantyowati; Jaka Winarna; Nurdiawansyah Nurdiawansyah; Aminah Aminah
International Journal of Supply Chain Management Vol 10, No 2 (2021): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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— Social welfare can only be realized if local governments have good global supply chain governance and low corruption. This research aims to prove the effect of good global supply chain governance and corruption on welfare. This research was conducted on all provincial governments in Indonesia in 2014-2018. Good global supply chain governance was measured using the Indonesia Governance Index published by The Partnership for Governance Reform, corruption is measured through corruption cases carried out by public officials in each province published by the KPK-RI (Indonesia's Corruption Eradication Commission), while welfare was measured by the Human Development Index published by BPS-RI (Indonesia’s Central Bureau of Statistics). The analysis was done through multiple regression testing. The results show that (1) the implementation of good global supply chain governance, corruption and social welfare in local governments in Indonesia is still bad; (2) local governments with high human development index and high government index cannot guarantee a low level of corruption; (3) good global supply chain governance is evidence to significantly improve welfare; (4) corruption has actually been shown to significantly improve welfare. This finding proves the importance of good global supply chain governance for local governments to accelerate the improvement of social welfare. Besides, the impact of corruption on welfare in this study is interesting.

RESEARCH DEVELOPMENT RELATED TO IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS IN INDONESIA Ismul Aksan; Doddy Setiawan; Evi Gantyowati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i04.791

This study tries to investigate the development of accounting standard research from 7 accredited journal in Indonesia. We conduct a sample of 35 articles for the period 2003-2017. Each article will be classified based on research topics, research methods, and kinds of standards that was observed by the researchers. The most widely researched topics related to the Financial Accounting Standards are topics related to the IFRS-based Financial Accounting Standards. The most commonly used research method is analytical method as much as 21 articles (60%). Standards that was observed by 26 articles (74,3%) is the implementation of Indonesian IFRS-based Financial Accounting Standards (SAK-IFRS). The other observed Indonesian Governmental Accounting Standards (SAP), Indonesian sharia accounting standard (SAK Syariah) and Indonesian Accounting Standard Non Publicly Accountable Entities (SAK-ETAP) where each of them are 3 articles, 5 articles and 1 article. Keywords: Analisis, financial accounting standards, bibliography, IFRS, the Government Accounting Standards, SAK-ETAP, SAK Sharia.

PKM PENGEMBANGAN INDUSTRI TENUN LURIK MELALUI MODEL PEMASARAN BERBASIS WEB DI CAWAS KABUPATEN KLATEN Y. Anni Aryani; Doddy Setiawan; Evi Gantyowati; Irwan Trinugroho
JURNAL EKONOMI DAN KEWIRAUSAHAAN Vol. 20 No. 4 (2020): Jurnal Ekonomi Dan Kewirausahaan : December
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.409 KB)

This activity will be carried at Mlese Cawas Klaten, Central Java. This area has potential that has been passed down from generation to generation to produce traditional striated fabrics and processed products. The people living around the area are mostly weavers and weaving workers. The village has the potential to develop lurik weaving skills. The main problems that exist for the craftsmen include management problems, especially marketing problems, production processes that are not optimal and have not carried out efficiency. This service activity will be carried out using several approaches, including conducting training in management and skills, training on web-based marketing methods for craftsmen and applying skir technology for efficiency of the production process.

COW COMPLETE FEED: PROGRAM SWASEMBADA PAKAN TERNAK RUMINANSIA KELOMPOK PETERNAK SAPI DESA PANDEYAN KABUPATEN KARANGANYAR An Nurrahmawati; Taufiq Arifin; Dian Perwitasari; Anni Aryani; Payamta Payamta; Evi Gantyowati; Isna Putri Rahmawati
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2022)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v4i2.3338

Cows are livestock that breeders widely choose because of the various possible benefits. One breeder group that also maximizes this benefit is the “SUBUR LESTARI” Cattle Breeders Group, located in Pandeyan Village, Tasikmadu District, Karanganyar Regency, Central Java. This Cattle Breeding Group comprises 35 people with a total of 97 cows. This group of cattle breeders experienced several problems because the majority of the member had their main livelihood as farmers. Hence, they lack knowledge regarding the fulfillment of livestock nutrition. Cattle nutrition has been fulfilled independently from agricultural waste belonging to group members, such as peanut leaves, corn straw, and rice straw. Independence in meeting food needs becomes urgent in the non- harvest period with 97 cows whose nutritional levels must be maintained. The solution we propose is to synergize science-based food technology with local resources. Innovation Complete feed is an engineered ruminant food that relies on silage from agricultural waste feed ingredients and a mixture of agribusiness waste to create nutrient- rich animal feed. Complete feed is an innovation in order to fulfill the nutrition of cows and, at the same time, increase the mass of cows. The approach to carry out this service activity includes identifying local resources and suppliers for ingredients for making complete foods, training in complete food production management, and procurement of equipment. The service activity has been done on Friday, 15 April 2022. The expected output from these service activities is the creation of self-sufficiency in providing cattle food without depending on the season. Sapi merupakan hewan ternak yang banyak dipilih oleh peternak karena berbagai manfaat yang dapat diperoleh. Salah satu kelompok peternak yang juga memaksimalisasi ternak sapi adalah Kelompok Peternak Sapi “SUBUR LESTARI” yang terletak di Desa Pandeyan Kecamatan Tasikmadu Kabupaten Karanganyar, Jawa Tengah. Kelompok Peternak Sapi ini beranggotakan 35 orang dengan total sapi yang dimiliki 97 ekor sapi. Kelompok peternak sapi ini mengalami beberapa masalah karena mayoritas peternak memiliki mata pencaharian utama sebagai petani sehingga pengetahuan terkait pemenuhan gizi ternak belum maksimal. Pemenuhan gizi sapi selama ini dipenuhi secara swadaya dari limbah hasil pertanian milik anggota kelompok, seperti daun kacang tanah, jerami jagung dan jerami padi. Kemandirian dalam pemenuhan kebutuhan pangan menjadi mendesak di masa non panen dengan 97 sapi yang harus tetap dijaga kadar gizinya. Solusi yang kami ajukan adalah dengan menyinergikan teknologi pangan berbasis ilmu pengetahuan dengan sumber daya lokal. Inovasi Complete feed atau pakan lengkap merupakan rekayasa pangan ternak ruminansia yang mengandalkan silase bahan pakan hasil limbah pertanian dan campuran limbah agrobisnis untuk menciptakan pakan ternak kaya gizi. Pakan lengkap merupakan inovasi yang dapat digunakan dalam rangka memenuhi gizi sapi dan sekaligus dapat menambah massa sapi. Pendekatan yang dilakukan untuk melaksanakan kegiatan pengabdian ini diantaranya identifikasi sumber daya lokal dan supplier untuk bahan pembuatan pangan komplit, pelatihan manajemen produksi pangan komplit dan pengadaan peralatan. Pengabdian tersebut telah terlaksana pada Hari Jumat, 15 April 2022. Luaran yang akan dihasilkan dalam kegiatan pengabdian adalah terciptanya kemandirian penyediaan pangan sapi tanpa tergantung musim.

Co-Authors Agung Nur Probohudono Aksan, Ismul Aminah, Aminah An Nissa Regita Febriana An Nurrahmawati Anni Aryani Arifah, Siti Aris Eddy Sarwono Ayu Nur Fitria Dedy Christiyanto Dian Perwitasari Diva Syachrani Sugandi Djuminah Djuminah Djuminah Doddy Setiawan Doddy Setiawan Doddy Setiawan Endang Dwi Amperawati Falikhatun Falikhatun Irwan Trinugroho Irwan Trinugroho Jaka Winarna Jaka Winarna Jaka Winarna JAKA WINARNA Khairudin Khairudin M. Reza Oktananda Muhammad Agung Prabowo Nurdiawansyah Nurdiawansyah Payamta, Payamta Rahmawati Rahmawati RAHMAWATI RAHMAWATI Rahmawati, Isna Putri Rizky Yuniar SURURI robertus septa adyana Sutaryo Sutaryo Taufiq Arifin Y Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani YAYUK SULISTIYANI Yeyen Ihsan Hidayat

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