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All Journal Fokus Ekonomi Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Bingkai Ekonomi (JBE) Jurnal Ilmiah Ekonomika & Sains Tematik Journal of Economics and Public Health
Krisnawati, Hani
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Public Health Social Sciences Other

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Keahlian dan Tekanan Ketaatan terhadap Audit Judgment pada Auditor Akuntan Publik di Semarang Wahyuningsih, Endang Dwi; Krisnawati, Hani; Qosidah, Nanik; Aniqotunnafiah, Aniqotunnafiah
Jurnal Ilmiah Ekonomika & Sains Vol 1 No 1 (2020): JIESA: Jurnal Ilmiah Ekonomika & Sains: Mei 2020
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

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Abstract

Tujuan dari penelitian yaitu menganalisis keahlian dan tekanan ketaatan terhadap audit judgment. Desain penelitian ini menggunakan penelitian ekploratif dengan menggunakan data primer dan data skunder. Sampel penelitian yaitu akuntan yang bekerja di Kantor Akuntan Publik di Semarang yang berjumlah 147 responden. Hasil penelitian menjelaskan bahwa keahlian meningkatkan audit judgment. Tekanan ketaatan memberikan kontribusi peningkatan audit judgment secara siginifikan. Hal ini membuktikan bahwa akuntan lebih dipercaya oleh klien karena pengalaman, selain itu tekanan ketaatan memiliki peran untuk meningkatkan secara keseluruhan.
Pengaruh Pengetahuan Akuntansi dan Kepribadian Wirausaha terhadap Kinerja Manajerial pada Perusahaan di Provinsi Jawa Tengah Alfiah, Ning; Krisnawati, Hani; W, Endang Dwi; Kusumawati, Praditya Anisa
Jurnal Ilmiah Ekonomika & Sains Vol 1 No 2 (2020): JIESA: Jurnal Ilmiah Ekonomika & Sains: November 2020
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengetahuan akuntansi dan kepribadian wirausaha terhadap kinerja manajerial pada perusahaan jasa, dagang, dan industri. Sumber data dalam penelitian ini adalah data primer yang diperoleh secara langsung dari jawaban kuesioner pemilik atau manajer keuangan dan staf akuntansi perusahaan yang merupakan klien dari Kantor Konsultan Pajak Hartadi Umbaran yaitu sebanyak 35 perusahaan dengan beberapa klasifikasi usaha yang berada di provinsi Jawa Tengah. Teknik yang digunakan untuk menguji hipotesis adalah regresi linear berganda. Hasil penelitian ini menunjukan bahwa secara parsial pengetahuan akuntansi berpengaruh positif namun tidak signifikan terhadap kinerja manajerial dan kepribadian wirausaha berpengaruh positif dan signifikan terhadap kinerja manajerial, sedangkan secara simultan pengetahuan akuntansi dan kepribadian wirausaha berpengaruh signifikan terhadap kinerja manajerial pada tingkat kepercayaan 95%. Nilai Adjusted R Square pada penelitian ini adalah sebesar 0,431 yang berarti sebesar 43,1% perubahan tingkat kinerja manajerial dapat dijelaskan oleh variabel pengetahuan akuntansi dan kepribadian wirausaha.
Kajian Empiris terhadap Struktur Modal Perusahaan di Industri Manufaktur Astutik, Dwi; Ristanto, Hesti; Krisnawati, Hani
Jurnal Bingkai Ekonomi (JBE) Vol 5 No 2 (2020): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v5i2.84

Abstract

The purpose of this study is to conduct an empirical test of the effect between profitability and liquidity on capital structure. The object of research is conducted on companies that have gone public and are included in the Manufacturing industry. Retrieval of data using a combination of methods by firm and by years, and obtained 589 data. The test results prove that partially, profitability and liquidity have a negative and significant effect on capital structure. Suggestions that can be recommended for academics can be used as a reference as the development of testing of pecking order theory. For the parties in the managerial level of the company, they become the guidelines in making decisions in preparing their capital structure. For potential investors and investors, the results of this study can be used as a material consideration from the fundamental aspects of investment decision making.
Pengaruh Cash Turnover dan Receivable Turnover terhadap Likuiditas pada Perusahaan Manufaktur Mudjiyono, Mudjiyono; Krisnawati, Hani; Susilo, Bambang Widjanarko
Jurnal Bingkai Ekonomi (JBE) Vol 6 No 2 (2021): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v6i2.113

Abstract

This study aims to examine the effect of receivable turn over and cash turn over and on the liquidity ratio in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The data collection technique used purposive sampling criteria technique. Companies that published financial reports consecutively during the 2016-2019 period. Data analysis is using multiple linear regression, simultaneous F test, hypothesis testing, classical assumption test. The results showed cash turn over had an effect on liquidity, receivable turnover had no effect on liquidity and simultaneously affected the liquidity ratio.
Interaksi Kinerja Keuangan dalam Meningkatkan Nilai Perusahaan (Studi pada Subsektor Makanan dan Minuman yang Tercatat di BEI Periode 2019-2021) Wicaksono, Dimas Adi; Krisnawati, Hani; Arumsari, Praditya Dewi
Jurnal Bingkai Ekonomi (JBE) Vol 7 No 2 (2022): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v7i2.220

Abstract

This study was conducted to test the determination of leverage on firm value with firm performance as a moderating variable. Contribution to science in an effort to increase company value is expected to be realized from the basic model of this study. The model was tested on 17 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Purposive sampling is done as a method in determining the sample of a data, as well as an absolute difference analysis approach using SPSS software to determine the effect of moderation. The results of this study indicate that leverage and financial performance have an influence on firm value, and the moderating effect of financial performance has no effect on strengthening or weakening leverage on firm value.
PENGARUH DANA PIHAK KETIGA (DPK), BI RATE, DAN TINGKAT INFLASI TERHADAP PENYALURAN KREDIT BANK UMUM YANG TERDAFTAR DI BEI PERIODE 2021-2022 : (Studi pada Mahasiswa Institut Teknologi dan Bisnis Semarang Kampus I) Krisnawati, Hani; Diva Prasiwi , Evina
Jurnal Bingkai Ekonomi (JBE) Vol 9 No 2 (2024): Agustus 2024: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v9i2.410

Abstract

The aim of this research is to determine the influence of DPK, inflation and BIrate on credit distribution issued by commercial banks registered in Indonesian Stock Exchange 2021-2022. The population in this research is all banking company data which are listed on the Indonesia Stock Exchange (BEI) from 2021 to 2022,as many as 47 companies (94 data). The research was carried out by sampling, using purposive sampling technique, a sample of 40 data was obtained. Method used is multiple linear analysis. The results of this research show that: 1) Third Party Funds (DPK) significant positive effect on credit distribution, 2) BI rate does not have influence on credit distribution, 3) Inflation has no influence on credit distribution..
The Professional Etiquette Moderating the Correlation Between Auditor's Independence and Job Experience Toward Audit Quality (A Study Case of Tax Investigator in the Tax Directorate General Regional Office Central Java I) Hardiyanto, Ari; Sudarman, Sudarman; Krisnawati, Hani; Kuncoro, Amin
Journal of Economics and Public Health Vol 1 No 1 (2022): Journal of Economics and Public Health: March 2022
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v1i1.880

Abstract

This research analyzed the independence and job experience of auditors toward the audit quality; the audit quality moderated by professional etiquette, and job experience toward audit quality moderated by professional etiquette. This quantitative descriptive research used multiple regression analysis. The data sources consisted of primary and secondary data sources. The population and sample of the research were 36 respondents, the employees of tax investigators in the tax directorate general, Central Java I. The researchers used the total sampling technique to select the sample. The results showed that independence and job experience could improve audit quality. On the other hand, professional etiquette could empower the correlation between independence and the job experience toward audit quality. Therefore, the roles of independence and the job service could encourage the auditors with professional etiquette.
THE EFFECT OF AUDIT FEE , AUDIT TENURE AND PUBLIC ACCOUNTING FIRM (KAP) SIZE ON AUDIT QUALITY (STUDY ON BANKING COMPANIES LISTED ON THE BEI, 2020-2022) Aini, Ratna Nurul; Krisnawati, Hani; Andini, Rita
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.216-224

Abstract

This research aims to determine the influence of audit fees , audit tenure and KAP size on audit quality in banking sector companies listed on the Indonesia Stock Exchange in 2020-2022. This type of research is quantitative using secondary data originating from the company's annual report. The population of this research was 47 banking companies. And the sample in this study was 29 companies selected using side purposive techniques . The data analysis technique in this research uses logistic regression analysis with the SPSS 24 program. The results of this research show that audit fees have a positive and significant effect on audit quality, while audit tenure and KAP size have no effect on audit quality in banking sector companies listed on the BEI period. 2020-2022
KOMITE AUDIT SEBAGAI MEDIASI PENGARUH OPINI AUDIT TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR PERTAMBANGAN TAHUN 2017 - 2022 Lestari, Utami Puji; Krisnawati, Hani; Aniqotunnafiah, Aniqotunnafiah; Jafriana, Rahma; Anggraini, Nurfita
Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Vol 9, No 2 (2024): November 2024
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/ep.v9i2.20086

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh opini audit terhadap kualitas audit, pengaruh opini audit terhadap komite audit, hubungan antara komite audit dengan kualitas audit, serta pengaruh opini audit terhadap kualitas audit melalui komite audit sebagai variabel mediator, pengaruh fee audit terhadap kualitas audit, dan dampak rotasi audit terhadap kualitas audit pada perusahaan manufaktur sektor pertambangan di Bursa Efek Indonesia (BEI) selama tahun 2017-2022. Metode pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah sampel sebanyak 78 perusahaan. Metode yang digunakan untuk analisis data adalah analisis statistik deskriptif , regresi logistik , dan analisis regresi tereliminasi (MRA) menggunakan program SPSS Statistics 25. Hasil penelitian mengindikasikan bahwa: 1) Opini audit tidak memberikan pengaruh yang signifikan terhadap kualitas audit . 2) Opini audit tidak memberikan dampak signifikan terhadap komite audit . 3) Komite audit tidak memiliki dampak yang berarti terhadap kualitas audit . 4) Komite audit tidak berperan penting dalam memediasi pengaruh variabel opini audit terhadap kualitas audit dan pengaruh fee audit terhadap kualitas audit . 5) Audit fee memiliki pengaruh positif yang signifikan terhadap kualitas audit . 6) Rotasi audit memiliki pengaruh positif yang signifikan terhadap kualitas audit .Kata Kunci: Opini Audit, Komite Audit, Kualitas Audit, Fee Audit, Rotasi Audit.
Transformasi UMKM Kelurahan Wonodri Melalui Pelatihan Literasi Keuangan Praktis rachmawati, windasari; karim, abdul; krisnawati, hani; Muhammad Iqbal
TEMATIK Vol. 5 No. 2 (2025): Juli
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tematik.v5i2.12196

Abstract

UMKM memiliki peran penting dalam perekonomian Indonesia namun masih banyak yang mengalami kendala dalam pencatatan keuangan usaha secara sistematis. Pengabdian masyarakat ini bertujuan meningkatkan literasi keuangan UMKM di kelurahan Wonodri, Kecamatan Semarang selatan, melalui pelatihan pembuatan laporan keuangan sederhana berbasis Microsoft Excel. Pelatihan ini dilaksanakan pada 11 Juni 2025 dengan 15 pelaku UMKM sebagai peserta. Metode meliputi ceramah,dskusi, dan praktik langsung. Hasil evaluasi menunjukkan peningkatan pemahaman dan kemampuan peserta dalam pencatatan dan pelaporan keuangan. kegiatan ini diharapkan dapat memperkuat manajemen keuangan dan pembukuan  UMKM serta mendukung keberlanjutan usaha
Co-Authors Abdul Karim Aini, Ratna Nurul Alfiah, Ning Amin Kuncoro, Amin Anggraini, Nurfita Aniqotunnafiah, Aniqotunnafiah Diva Prasiwi , Evina Dwi Astutik Hardiyanto, Ari Ida Ayu Putu Sri Widnyani Jafriana, Rahma Kusumawati, Praditya Anisa Mudjiyono, Mudjiyono Muhammad Iqbal Praditya Dewi Arumsari, Praditya Dewi Qosidah, Nanik Rachmawati, Windasari Ristanto, Hesti RITA ANDINI Sudarman Sudarman W, Endang Dwi Wahyuningsih, Endang Dwi Wicaksono, Dimas Adi