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All Journal SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Paradoks : Jurnal Ilmu Ekonomi The Journal of Business and Management Research Advances in Applied Accounting 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.
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.
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.
Costs and Benefits of Mergers and Acquisitions in Improving Company Efficiency and Performance Ermawati, Yana; Labo, Irwan Adam; Pontoh, Sahrul; ⁠Rahmi, ⁠Rahmi; Tahir, Arlan
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1625

Abstract

Purpose: This study aims to evaluate the costs and benefits of mergers and acquisitions (M&A) in improving company efficiency and performance. The research focuses on financial and non-financial dimensions, including operational synergies, employee engagement, and stakeholder relations, while addressing the influence of environmental, social, and governance (ESG) considerations and technological advancements. Research Design and Methodology: This research adopts a qualitative systematic literature review (SLR) approach, synthesizing findings from peer-reviewed studies published in prominent academic journals. The study evaluates existing literature on M&A performance by identifying recurring themes related to operational efficiency, financial performance, cultural integration, and ESG impacts. This method enables a comprehensive analysis of the factors that affect M&A success, particularly in emerging markets such as Indonesia. Findings and Discussion: The study reveals that effective integration strategies are crucial for achieving operational synergies, reducing costs, and enhancing productivity. While M&A transactions can lead to economies of scale and market expansion, they also present challenges such as employee turnover, cultural conflicts, and increased operational expenses. ESG policies significantly enhance long-term resilience and stakeholder trust; however, regulatory limitations and resource constraints in emerging markets hinder their effective implementation. The findings highlight the importance of adaptive management practices and cross-functional synergy teams in ensuring successful post-merger integration. Implications: The study highlights the importance of comprehensive planning, stakeholder engagement, and ESG-driven strategies in M&A processes to optimize both financial and non-financial benefits. The results provide valuable insights for managers, policymakers, and researchers in developing frameworks for sustainable M&A practices that enhance organizational resilience and competitiveness.
Evaluasi Dampak Pengabdian Masyarakat Berbasis Kearifan Lokal Sonjaya, Yaya; Noy, Ismail R.; Sutisna, Entis; Ermawati, Yana; Khotimah, Khusnul
Celebes Journal of Community Services Vol. 4 No. 2 (2025): June - November
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i2.2930

Abstract

Penelitian ini bertujuan untuk menelaah secara sistematis pendekatan pengabdian masyarakat berbasis kearifan lokal di Indonesia, dengan fokus pada integrasi nilai-nilai budaya lokal, partisipasi komunitas, dan efektivitas sosial dari intervensi akademik dalam konteks multikultural. Studi ini juga menyoroti transformasi peran perguruan tinggi sebagai agen perubahan sosial melalui pendekatan pemasaran sosial. Penelitian ini menggunakan metode Systematic Literature Review (SLR) terhadap 48 artikel yang diterbitkan antara 2018 hingga 2024. Sumber literatur diperoleh dari database akademik bereputasi menggunakan kata kunci seperti community engagement, local wisdom, dan social impact. Analisis data dilakukan secara tematik dengan teknik pengkodean manual untuk mengidentifikasi pola, strategi, dan tantangan dari praktik pengabdian berbasis kearifan lokal. Temuan menunjukkan bahwa pendekatan partisipatif dan kontekstual berbasis kearifan lokal mampu meningkatkan efektivitas program, memperkuat kohesi sosial, serta membentuk transformasi nilai yang berkelanjutan. Keterlibatan lembaga lokal dan model evaluasi partisipatif menjadi penentu keberhasilan program. Namun, masih terdapat hambatan seperti ketimpangan kuasa, literasi digital rendah, dan ekspektasi yang tidak selaras antara universitas dan komunitas. Studi ini memberikan kontribusi teoritis dengan mengintegrasikan konsep pemasaran sosial dalam praktik pengabdian masyarakat. Secara praktis, hasil penelitian ini dapat digunakan sebagai panduan strategis bagi akademisi dan pengambil kebijakan dalam merancang program pengabdian yang lebih adaptif, inklusif, dan berkelanjutan berbasis budaya lokal.
Accounting and Sustainability Practices grounded in Spirituality and Ethics Ermawati, Yana; Suhardianto, Novrys
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.730

Abstract

This study investigates the potential impact of spirituality and ethics, particularly within the Islamic religion on advancing sustainable accounting principles and reevaluating the modern capitalist paradigm. This study aims to demonstrate integrating spiritual and ethical principles into accounting methods to enhance transparency, fairness, and accountability. It will achieve this through examining case studies and an extensive review of relevant literature. Moreover, the study assesses how this method might facilitate the shift towards a more sustainable paradigm, wherein corporations prioritize financial gain and the societal and ecological consequences of their activities. Incorporating spiritual principles into accounting methods involves integrating these values into the decision-making process, which will have a long-term impact on the organization. Adopting these principles enables companies to meet regulatory requirements, improve operational effectiveness, and generate additional benefits for all stakeholders, including shareholders, employees, communities, and the environment.
Kepatuhan Membayar Pajak (Perspektif Budaya Jawa) Ermawati, Yana
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.2151

Abstract

Penelitian ini merupakan penelitian kualitatif dengan pendekatan interpretatif. Data penelitian berasal dari sumber primer dan sekunder. Data primer diperoleh melalui wawancara dengan informan, yakni wajib pajak UMKM yang terdaftar di KPP Pratama Surabaya Gubeng. Sementara itu, data sekunder diperoleh dari media tertulis seperti buku, jurnal, dan situs internet. Metode pengumpulan data melibatkan wawancara, dokumentasi, dan penelusuran referensi. Instrumen penelitian mencakup peneliti, alat tulis, handphone, dan manuskrip (daftar pertanyaan wawancara). Pengolahan dan analisis data dilakukan melalui tiga tahap, yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Keabsahan data diuji menggunakan triangulasi pengumpulan data, triangulasi sumber, dan triangulasi teori. Hasil penelitian menunjukkan bahwa nilai budaya Jawa, terdiri dari nilai religius, kepedulian, dan gotong royong, dapat memperkuat kepatuhan membayar pajak. Namun, aktualisasi nilai-nilai tersebut juga sangat bergantung pada upaya petugas pajak dalam bentuk sosialisasi dan pelayanan kepada masyarakat. Dengan demikian, penelitian ini memberikan pemahaman bahwa nilai budaya lokal dapat berpengaruh positif terhadap kepatuhan membayar pajak, asalkan diterapkan dan disosialisasikan dengan baik oleh pihak berwenang.
Co-Authors Arlan Tahir Basannang, Siti Mariani Entar Sutisman Entis Sutisna Junaedy Junaedy khusnul khotimah Labo, Irwan Adam Lande, Adriani Muhammad Ridhwansyah Pasolo Novrys Suhardianto NOY, Ismail R. Pontoh, Sahrul Rumasukun, Ridwan Septyana Prasetianingrum Sumartono Sumartono Tahir, Arlan Yusrianti, Yusrianti ⁠Rahmi, ⁠Rahmi