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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Bisnis Jurnal Abdimas Madani dan Lestari (JAMALI) Diseminasi : Jurnal Pengabdian kepada Masyarakat Budimas : Jurnal Pengabdian Masyarakat Journal Of Business, Finance, and Economics (JBFE) SWARNA Media Riset Akuntansi Auditing & Informasi SWARNA: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Applied Accounting and Finance
Rahmawati, Isna Putri
Accounting Department, Faculty Of Economics And Business, Universitas Sebelas Maret, Surakarta, Indonesia
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AUDIT COMMITTEE CHARACTERISTICS AND VOLUNTARY DISCLOSURE (STUDY ON MANUFACTURING COMPANIES IN 2017-2019) Safitri Nurul Aisyah; Isna Putri Rahmawati
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 1 (2022): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i1.248

Abstract

This study centers on how the audit committee's characteristics impact voluntary disclosure. The composition of the audit committee is shown by its size, percentage of independent commissioners, and gender diversity. This study used 255 observations over 3 years, from 2017 to 2019, and samples from industrial firms recorded on the Indonesia Stock Exchange. In this study, a multiple linear analysis is conducted. The results show that the audit committee size has a negative effect on voluntary disclosure. The ratio of independent commissioners and the gender diversity of the audit committee have a positive impact on voluntary disclosure.
Analysis of Measurement of Financial Difficulties and Financial Report Fraud (A Case Study at PT Asabri (Persero) 2010-2018) Fajar Yulianto Dwi Kusuma; Isna Putri Rahmawati
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 1 (2023): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v2i1.736

Abstract

This study aims to examine the financial health condition and whether there is an indication of fraudulent financial statements or not at PT ASABRI (Social Insurance for the Armed Forces of the Republic) in 2010-2018 by using the Altman Z-Score, Springate S-Score, Grover G-Score, Beneish M-Score, and Dechow F-Score methods. PT ASABRI became the object of the study due to the result of an audit conducted by the BPK (The Audit Board of the Republic of Indonesia) in 2021 that found fraud in financial management and investment funds at PT ASABRI. To measure financial distress, the researchers used the Altman, Springate, and Grover models. While to examine financial statement fraud, the researchers used the Beneish and Dechow models. The results revealed that each model showed varied results. In the financial distress model, the Altman Z-Score could show financial distress 4 times while the Springate S-Score showed financial distress 5 times in 9 years of observation. Moreover, the other models showed different results. The Grover G-Score model did not indicate any financial distress at PT ASABRI. While in the fraud model, the Beneish M-Score could detect indications of fraudulent statements at PT ASABRI 5 times in 8 years of observation. Different conditions occurred in the Dechow F-Score model that did not show fraudulent financial statements at PT ASABRI in 9 years of observation, from 2010 to 2018.
PENTINGKAH KARAKTERISTIK PERUSAHAAN DAN TIPE INDUSTRI PADA PENGUNGKAPAN ANTI KORUPSI? Ristiana Widianing Tyas; Isna Putri Rahmawati
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.14076

Abstract

This study aims to determine the influence of company size, industry type, and international operation on anti-corruption disclosures in non-financial companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The purposive sampling method is used to determine the sample in this study. This study has 170 observations with 85 companies. The content analysis method extracts the anti-corruption information in the sustainability report and annual reports. This study uses 12 checklist items from GRI 205 to measure the extent of anti-corruption disclosure. The analytical method used in this study is multiple linear regression. The results of this study indicate that company size and industry type have a positive and significant effect on anti-corruption disclosures. Meanwhile, international operations do not affect anti-corruption disclosures.
Pengungkapan Human Capital, Nilai Perusahaan, dan Cost of Capital pada Perusahaan Manufaktur di Indonesia Pujiastuti, Nur; Rahmawati, Isna Putri
Jurnal Akuntansi dan Bisnis Vol 23, No 2 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i2.1027

Abstract

This research aims to obtain empirical evidence regarding the effect of human capital disclosure on firm performance. The population used in this study is manufacturing companies registered on the Indonesia Stock Exchange (IDX) from 2020 to 2021. The purposive sampling technique is used to determine the final sample of 276 observations. This study has two dependent variables: firm value as measured by Tobin's Q and Cost of Capital as measured by Weighted Average Cost of Capital (WACC). Data processing is performed using multiple linear regression analysis techniques. The results show that HC disclosure has a positive affects firm value. Furthermore, HC disclosure negative affects the Cost of Capital. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh pengungkapan human capital (HC) terhadap nilai perusahaan dan cost of capital. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020 sampai dengan tahun 2021. Teknik purposive sampling digunakan untuk menentukan sampel akhir sebanyak 276 observasi. Penelitian ini memiliki dua variabel dependen yaitu nilai perusahaan yang diukur dengan Tobin's Q dan Cost of Capital yang diukur dengan Weighted Average Cost of Capital (WACC). Pengolahan data dilakukan dengan menggunakan teknik analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pengungkapan HC berpengaruh positif terhadap nilai perusahaan. Selain itu, pengungkapan HC berpengaruh negatif terhadap Cost of Capital.
Systematic Literature Review Riset Pelaporan Keuangan BLUD Y Anni Aryani; Sutaryo Sutaryo; Taufiq Arifin; Doddy Setiawan; Evi Gantyowati; Payamta Payamta; Isna Putri Rahmawati; Nurrahmawati; Dian Perwitasari
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 2 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i2.5524

Abstract

This research seeks to examine the extent to which research related to BLUD financial reporting has been carried out by researchers in Indonesia since the publication of Permendagri Number 79 of 2018. By using a systematic literature review on the SINTA portal, researchers found that research related to BLUD financial reporting is still very limited. The existing research in the literature to date still contains more descriptive research and case study research compared to causality research with empirical studies. Previous research also had limited research objects, only covering one BLUD with case studies or just one Regency/City for empirical research. The analysis carried out is still relatively simple and not yet comprehensive. Referring to the results of a systematic literature review, this research emphasizes the urgency of strengthening research related to BLUD financial reporting. Future research can increase the scope of observations followed by more in-depth analysis to produce more comprehensive research findings so as to produce constructive recommendations for BLUD financial reporting. With more comprehensive research, future researchers can improve the quality of publications by publishing more articles in SINTA 2 indexed journals or even reputable international journals. Thus, the contribution of research related to BLUD in the public sector accounting literature in Indonesia can increase and become increasingly significant.    
Corporate Governance dan Efisiensi Investasi Jannah, Hanifah Roudhotul; Rahmawati, Isna Putri
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6063.919 KB) | DOI: 10.20961/jab.v20i2.516

Abstract

The purpose of this study is to examine the effect the effectiveness of the board of commisioners and audit committee on the investment efficiency. The effectiveness of the board of commisioners and audit committee is measured by the effective score based on some indicators. This study uses 209 year-observations of companies listed in Jakarta Islamic Index during 2008-2017 period. This study shows that the effectiveness of the board of commisioners has no effect on the underinvestment, while the effectiveness of the audit committee has negative effect on the underinvestment. In addition, the effectiveness of the board of commisioners has negative effect on the overinvestment while the effectiveness of the audit committee has positive effect on the overinvestment. Penelitian ini bertujuan untuk menguji pengaruh efektivitas dewan komisaris dan efektivitas komite audit terhadap efisiensi investasi. Efektivitas dewan komisaris dan efektivitas komite audit diukur dengan menggunakan skor efektivitas yang dinilai berdasarkan beberapa indikator. Sampel penelitian ini menggunakan 209 observasi dari perusahaan yang termasuk dalam Jakarta Islamic Index periode 2008-2017. Hasil penelitian menunjukkan bahwa efektivitas dewan komisaris tidak berpengaruh signifikan terhadap underinvestment, sedangkan komite audit berpengaruh negatif dan signifikan terhadap underinvestment. Selain itu, efektivitas dewan komisaris berpengaruh negatif dan signifikan terhadap overinvestment sedangkan efektivitas komite audit berpengaruh positif dan signifikan terhadap overinvestment. 
Fraud Triangle Dan Korupsi Pada Pemerintah Daerah di Indonesia Isna Putri Rahmawati; Maulia Nuruddinia
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 1 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i1.2507

Abstract

This study aims to test empirically the effect of fraud triangle theory at local governments in Indonesia. The sample of this study was 890 district and municipal governments all over Indonesia in 2017-2018. Data were analyzed using logistic regression analysis. This study found that the variable total regional assets can be the opportunity factor of fraud at local government. Meanwhile, regional independence, capital budget, and auditee response variables has no effect on fraud at local government.
Niat Gen Z Berinvestasi pada Cryptocurrency: Apakah Profitability, Awareness, dan Compatibility Berpengaruh? Muhammad Aditiya Saputra; Husna Salsabila; Raissa Varahita Bahtiar; Sativa Afriyanti; Sekar Wulan Oktavia; Isna Putri Rahmawati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10201

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk menguji pengaruh variabel profitability, awareness, dan compatibility terhadap niat Gen Z berinvestasi pada cryptocurrency. Penelitian ini menggunakan metode survei dengan teknik convenience sampling dan didapatkan 141 responden Gen Z di Kota Surakarta. Data tersebut kemudian dianalisis dengan menggunakan analisis regresi berganda. Temuan penelitian ini menunjukkan bahwa profitability, awareness, dan compatibility berpengaruh positif terhadap niat Gen Z untuk berinvestasi cryptocurrency. Pemahaman para generasi Gen Z mengenai karakteristik cryptocurrency berdampak pada niat untuk melakukan investasi tersebut. Kata Kunci: cryptocurrency; Gen Z; profitabilitas; kesadaran; kompatibilitas
Analysis of Financial Risk Disclosure in State-Owned Enterprises in the Infrastructure Sector Annisa Rahmawati; Isna Putri Rahmawati
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 2 (2024): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jqgs8d67

Abstract

This study aims to determine financial risk disclosure, liquidity risk disclosure, credit risk disclosure, interest rate risk disclosure, exchange rate risk disclosure, capital structure risk disclosure, and general risk disclosure. This research is qualitative descriptive research that describes financial risk disclosure in detail. The object of this research is the infrastructure sector State-Owned Enterprises listed on the Indonesia Stock Exchange from 2021 to 2023, totaling six companies. The data analysis method is done by content analysis. The results show that the overall level of financial risk disclosure increases from 2021 to 2022 but remains the same in 2023. The same level of risk disclosure for three years occurs in the disclosure of liquidity risk, interest rate risk, exchange rate risk, and general risk. Credit risk disclosure increases from 2021 to 2023, while capital structure risk disclosure decreases in 2023.
Co-Authors Afifah Ma'wa An Nurrahmawati Anni Aryani Annisa Rahmawati Aris Eddy Sarwono Dian Perwitasari Doddy Setiawan Doddy Setiawan Evi Gantyowati Fajar Yulianto Dwi Kusuma Husna Salsabila Jannah, Hanifah Roudhotul Laili Isnataini Nurhidayah Maulia Nuruddinia Muhammad Aditiya Saputra Paulina Inggita Prabawati Payamta, Payamta Pujiastuti, Nur Raissa Varahita Bahtiar Ristiana Widianing Tyas Safitri Nurul Aisyah Sativa Afriyanti Sekar Wulan Oktavia Sutaryo Sutaryo Taufiq Arifin Y Anni Aryani Y Anni Aryani Y. Anni Aryani