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All Journal SEIKO : Journal of Management & Business Paradoks : Jurnal Ilmu Ekonomi The Journal of Business and Management Research Advances in Applied Accounting Research Advances in Management & Financial Reporting Advances in Managerial Auditing Research Advances in Economics & Financial Studies Advances in Taxation Research Celebes Journal of Community Services Atestasi : Jurnal Ilmiah Akuntansi
Ermawati, Yana
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Humanities Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PENERAPAN SAP BERBASIS AKRUAL, KOMPETENSI SUMBER DAYA MANUSIA, DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI MODERASI PADA PEMERINTAH KABUPATEN JAYAPURA Yusrianti, Yusrianti; Sutisman, Entar; Ermawati, Yana; Rumasukun, Ridwan; Prasetianingrum, Septyana
The Journal of Business and Management Research Vol 4 No 1 (2021): Januari
Publisher : Magister Manajemen Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/tjbmr.v4i1.43

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh antara Penerapan SAP Berbasis Akrual, Kompetensi Sumber Daya Manusia, Pengendalian Intern terhadap Kualitas laporan Keuangan, Penerapan SAP Berbasis Akrual terhadap Kualitas laporan Keuangan dengan moderasi Komitmen Organisasi, Kompetensi Sumber Daya Manusia terhadap Kualitas laporan Keuangan dengan moderasi Komitmen Organisasi, dan Pengendalian Intern terhadap Kualitas laporan Keuangan dengan moderasi Komitmen Organisasi. Teknik analisis data yang digunakan dalam upaya menjawab masalah dan mencapai tujuan penelitian ini adalah Moderated Regression Analysis (MRA). Moderated Regression Analysis (MRA.) Hasil dari penelitian ini menunjukkan bahwa Penerapan SAP Berbasis Akrual, Kompetensi SDM, Pengendalian Intern berpengaruh positif signifikan terhadap Kualitas Laporan Keuangan pada Pemerintah Kabupaten Jayapura. Komitmen Organisasi memoderasi semu (Quasi Moderator) dengan memperkuat pengaruh Penerapan SAP Berbasis Akrual terhadap Kualitas Laporan Keuangan pada Pemerintah Kabupaten Jayapura, Komitmen Organisasi memoderasi murni (Pure Moderator) dengan memperkuat pengaruh Kompetensi SDM terhadap Kualitas Laporan Keuangan pada Pemerintah Kabupaten Jayapura, dan Komitmen Organisasi memoderasi murni (Pure Moderator) dengan memperkuat pengaruh Pengendalian Intern terhadap Kualitas Laporan Keuangan pada Pemerintah Kabupaten Jayapura.
The Integral Role of Accounting in Organizational Dynamics and Decision-Making Ermawati, Yana
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.169

Abstract

Purpose: The purpose of this research is to explore the integral role of accounting in organizational dynamics and decision-making processes. Research Design and Methodology: The study employs qualitative research methodology, conducting a systematic review of the literature. The research design involves structured searches across academic databases and online repositories, utilizing predefined search terms and inclusion criteria. The primary data collection method is a systematic review of the literature, supplemented by citation chaining and scanning of reference lists to enhance the breadth and depth of the literature review. Findings and Discussion: The findings reveal that accounting plays a multifaceted role in organizational dynamics, encompassing financial management, governance, risk management, and strategic decision-making. Transparent and reliable financial reporting serves as a foundation for stakeholders to assess organizational performance and make informed decisions. The integration of non-financial performance measures alongside financial metrics enhances the effectiveness of decision-making and strategic alignment. Implications: The study emphasizes the importance of continuous adaptation and innovation in accounting practices for effectively navigating evolving business environments. Moreover, technological advancements, globalization, and regulatory reforms have a significant impact on accounting practices and organizational dynamics, presenting both opportunities and challenges.
The Role of Corporate Finance in Maximizing Shareholder Wealth and Driving Sustainable Growth Ermawati, Yana
Advances in Management & Financial Reporting Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i3.384

Abstract

Purpose: This research comprehensively explores the multifaceted dynamics of corporate finance and its critical role in maximizing shareholder wealth and driving sustainable growth in organizations. Research Design and Methodology: This study uses qualitative research to synthesize insights from multiple disciplines, including traditional finance theory, empirical evidence, behavioral finance insights, and regulatory analysis. Findings and Discussion: The results highlight the importance of capital structure decisions, dividend policy choices, and effective corporate governance mechanisms in influencing shareholder value creation and firm performance. In addition, integrating sustainable practices, particularly environmental, social, and governance (ESG) factors, is emerging as an essential trend shaping corporate finance practices. These findings confirm the need for adaptive financial strategies and strong management, especially in emerging markets. Implications: The findings demonstrate the importance of adaptive financial strategies and strong governance in creating shareholder value and promoting sustainable growth. They may inform regulatory reforms to improve corporate finance practices' transparency, accountability, and market integrity.
Insights into Emerging Trends Shaping the Future of Audit and Assurance Dasinapa, Margaretha Beatrik; Ermawati, Yana
Advances in Managerial Auditing Research Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i2.292

Abstract

The rapid evolution of audit and assurance practices is profoundly influenced by technological advancements, regulatory dynamics, and socio-economic forces. This study aims to investigate the implications of these trends on the audit profession, focusing on the transformative potential of data analytics, artificial intelligence (AI), and blockchain technology. Employing a qualitative literature review methodology, this research synthesizes existing scholarly literature to analyze the current landscape of audit practices comprehensively. Findings reveal that technological innovations, such as data analytics and AI, offer promising opportunities to enhance audit efficiency and effectiveness by enabling auditors to analyze vast amounts of data and detect patterns more efficiently. However, these advancements also present challenges related to data privacy, cybersecurity, and algorithmic interpretation. Regulatory dynamics, including the Sarbanes-Oxley Act (SOX) and the European Union's Audit Reform Directive (ARD), play a crucial role in shaping audit quality and transparency, albeit imposing additional compliance costs on audit firms. Moreover, the expanding scope of assurance services to encompass non-financial reporting and sustainability disclosures underscores the growing importance of auditors' roles in providing assurance on ESG factors. The implications of these trends are far-reaching, necessitating proactive measures from auditors, regulators, and policymakers to address emerging challenges and seize opportunities effectively. Ultimately, advancing knowledge in this field is critical for enhancing audit quality, bolstering stakeholder confidence, and promoting the integrity of corporate reporting practices.
Entrepreneurial Finance Strategies for Startup Success Ermawati, Yana
Advances in Economics & Financial Studies Vol. 2 No. 2 (2024): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v2i2.283

Abstract

This study explores entrepreneurial finance strategies crucial for startup success. The purpose is to analyze venture capital dynamics, bootstrapping, crowdfunding mechanisms, and financial planning. Research design involves a literature review synthesizing findings from scholarly articles. Findings indicate that VC funding offers capital and expertise but is competitive, while bootstrapping provides autonomy and encourages resourcefulness. Crowdfunding offers alternative financing but requires effective marketing and community engagement. Financial planning fosters sustainable growth through prudent resource management. Discussion underscores the significance of understanding financing options and their implications. Entrepreneurs must weigh trade-offs, investors acknowledge diverse financing mechanisms, and policymakers foster supportive environments. Implications extend to economic growth and innovation. By adopting suitable financing strategies, startups enhance their chances of success, contributing to vibrant entrepreneurial ecosystems.
Analysis of the Role of Social Accounting in Addressing Income Inequality and Environmental Influences Tahir, Arlan; Lande, Adriani; Ermawati, Yana; Basannang, Siti Mariani; Junaedy, Junaedy
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 1 (2025): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i1.1078

Abstract

This study examines the role of social accounting in addressing income inequality and managing environmental impacts, highlighting its adaptability across diverse socio-economic contexts and its contribution to corporate social responsibility (CSR). Utilizing a systematic literature review, this study synthesizes insights from recent research to explore how flexible social accounting frameworks align with different regulatory and socio-economic environments. It assesses both theoretical foundations and practical applications. Legitimacy theory serves as a conceptual basis, framing social accounting as a tool for building public trust and enhancing corporate accountability. The findings suggest that social accounting effectively promotes economic and environmental transparency. Social accounting fosters greater public trust and aligns corporate actions with societal expectations by enabling companies to record and report wage distribution, employment practices, and environmental metrics. The study also underscores the importance of flexible social accounting frameworks that allow companies to adapt to local socio-economic conditions, especially in regions with resource constraints or unique regulatory environments. This study advances the understanding of social accounting’s dual role as a reporting and strategic tool for sustainable development. Practically, it suggests that companies adopting adaptable social accounting frameworks can improve stakeholder relations, build credibility, and support long-term sustainability goals. These findings are relevant for corporate managers, policymakers, and future researchers interested in the impact of socially responsible practices on corporate reputation and public trust.
Interplay of Auditor Rotation, Firm Size, and Audit Quality: An Empirical Investigation Sumartono, Sumartono; Pasolo, Muhammad Ridhwansyah; Ermawati, Yana; Sonjaya, Yaya
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.95

Abstract

Purpose: This study explores the impact of auditor retention and firm size on audit quality, emphasizing their relevance to audit independence and corporate governance. Understanding these factors is crucial for regulators and businesses aiming to enhance financial reporting quality. Research Design and Methodology: The study focuses on 15 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Using secondary data from IDX records, logistic regression analysis was conducted to examine the relationships between auditor retention, firm size, and audit quality. Findings and Discussion: The findings show that auditor retention has a negative and insignificant effect on audit quality, indicating that frequent auditor changes do not necessarily improve audit outcomes. Similarly, firm size negatively and insignificantly affects audit quality, suggesting that larger companies do not always receive superior audits. These results challenge the belief that auditor rotation and firm size are primary indicators of audit quality. Implications: The study suggests that companies should prioritize auditor competence over rotation policies, while regulators may need to reassess mandatory auditor rotation’s effectiveness. Future research should consider other factors, such as auditor tenure, audit fees, and corporate governance, to gain a more comprehensive understanding of audit quality determinants. These insights can guide policymakers in enhancing audit standards and financial reporting integrity.
Limited Access to Capital for SMEs and its Impact on Growth in Competitive Markets Ermawati, Yana
Advances in Economics & Financial Studies Vol. 3 No. 1 (2025): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v3i1.426

Abstract

Purpose: This study investigates the multidimensional challenges of limited access to capital for Small and Medium Enterprises (SMEs) in competitive markets. It aims to analyze how capital constraints affect SME growth, innovation, and competitiveness while exploring the interplay of institutional, regulatory, and market factors that shape financial accessibility. Research Design and Methodology: Adopting a qualitative approach, this research utilizes a systematic literature review (SLR) to synthesize findings from recent studies. The review focuses on the structural, institutional, and operational barriers impacting SMEs’ access to finance, alongside the role of alternative financing solutions and institutional quality in mitigating these challenges. Findings and Discussion: The study identifies capital constraints as a critical barrier limiting SMEs’ ability to innovate, expand production, and compete effectively in dynamic markets. Weak institutional frameworks, such as underdeveloped credit systems and regulatory inefficiencies, exacerbate financial exclusion, particularly in developing economies. Furthermore, competitive pressures amplify these challenges, highlighting the need for alternative financing solutions like fintech and crowdfunding. However, adoption remains limited due to low financial literacy and inadequate digital infrastructure. These findings emphasize the necessity of systemic reforms to create an enabling financial ecosystem for SMEs. Implications: The study contributes to academic literature and practical applications by providing actionable insights for policymakers and financial institutions. Recommendations include simplifying credit processes, enhancing financial literacy, and fostering public-private collaborations to address systemic barriers. These strategies can empower SMEs to overcome capital constraints, drive innovation, and contribute to sustainable economic development.
Towards Optimal Taxes: Impact of Tax Extensification and Intensification on Individual Income Tax Receipts Pasolo, Muhammad Ridhwansyah; Ermawati, Yana; Sonjaya, Yaya; Sumartono, Sumartono
Advances in Taxation Research Vol. 1 No. 2 (2023): February - May
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.104

Abstract

Purpose: This study examines the impact of tax extensification and intensification on individual income tax receipts, determining whether expanding the taxpayer base and improving compliance significantly contribute to revenue growth. Research Design and Methodology: A quantitative approach using multiple linear regression analysis was applied to assess the relationship between tax extensification, tax intensification, and individual income tax receipts. Primary data were collected from 100 registered taxpayers at KPP Pratama Jayapura through a structured questionnaire-based survey. Statistical tests include validity, reliability, normality, heteroscedasticity, multicollinearity, and hypothesis testing, including the coefficient of determination, t-test, and F-test. Findings and Discussion: The results indicate that tax extensification and intensification significantly enhance tax revenue. Expanding the taxpayer base and improving compliance monitoring contribute to increased revenue collection, aligning with attribution theory and highlighting internal (awareness, responsibility) and external (regulatory frameworks, enforcement) compliance factors. Implications: This study highlights the need for more substantial tax administration, digital infrastructure, and taxpayer education. Governments should enhance compliance monitoring and enforcement to sustain revenue growth. Future research should explore additional compliance factors, such as penalties and digital tax services.
Analisis Pengaruh Partisipasi Anggaran dan TQM Terhadap Kinerja Manajerial Ermawati, Yana; Sonjaya, Yaya; Pasolo, Muhammad Ridhwansyah; Sumartono, Sumartono
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4783

Abstract

Tujuan penelitian ini adalah untuk menguji serta mengetahui pengaruh partisipasi anggaran dan total quality management terhadap kinerja manajerial. Populasi dalam penelitian ini adalah karyawan PT. Akam yakni sebesar 65 responden. Jumlah sampel yang digunakan sebanyak 65 responden yang ditentukan menggunakan Teknik sampling jenuh. Sumber data yang digunakan adalah data primer, yaitu data yang dikumpulkan secara langsung oleh peneliti dari responden dengan menggunakan instrumen kuesioner. Metode analisis data yang akan dilakukan terdiri dari analisis statistik deskriptif, uji validitas, uji reliabilitas, uji normalitas, multikolinieritas, autokorelasi, heteroskedastisitas, serta pengujian hipotesis melalui analisis regersi linear berganda, uji parsial, uji simultan dan uji koefisien determinasi. Hasil penelitian ini secara parsial menunjukkan bahwa partisipasi anggaran dan total quality management mempunyai pengaruh yang positif dan signifikan terhadap peningkatan kinerja manajerial pada PT. Akam Jayapura. Kata Kunci: partisipasi anggaran; total quality management; kinerja manajerial.
Co-Authors Basannang, Siti Mariani Dasinapa, Margaretha Beatrik Entar Sutisman Entis Sutisna Junaedy Junaedy khusnul khotimah Labo, Irwan Adam Lande, Adriani Muhammad Ridhwansyah Pasolo NOY, Ismail R. Pontoh, Sahrul Rumasukun, Ridwan Septyana Prasetianingrum Sumartono Sumartono Sumartono, Sumartono Tahir, Arlan Yaya Sonjaya Yusrianti, Yusrianti ⁠Rahmi, ⁠Rahmi