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All Journal AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia SEGMEN Jurnal Manajemen dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha EL-MUHASABA Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Ekonomi & Bisnis Jurnal Strategi Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review JMM17: Jurnal Ilmu Ekonomi dan Manajemen Jurnal Akuntansi Multiparadigma TEMA (Jurnal Tera Ilmu Akuntansi) Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) IJEBD (International Journal Of Entrepreneurship And Business Development) KACANEGARA Jurnal Pengabdian pada Masyarakat Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Pendidikan Ekonomi (JURKAMI) International Journal of Supply Chain Management Jambura Economic Education Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Jurnal Ilmu Pemerintahan Widya Praja Business and Finance Journal Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Information System, Applied, Management, Accounting and Research Dinamika Governance : Jurnal Ilmu Administrasi Negara Jurnal Proaksi JPSI (Journal of Public Sector Innovations) JASF (Journal of Accounting and Strategic Finance) eCo-Buss Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis Proceeding of National Conference on Accounting & Finance Jurnal E-Bis: Ekonomi Bisnis RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Open Access Indonesia Journal of Social Sciences wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Layanan Masyarakat (Journal of Public Service) Journal of Management and Bussines (JOMB) Jurnal Bisnis, Manajemen, dan Ekonomi Nusantara Science and Technology Proceedings AKMENIKA Management of Zakat and Waqf Journal (MAZAWA)) International Journal of Community Service & Engagement Open Access Indonesia Journal of Social Sciences Jurnal Akuntansi dan Keuangan (JAK) ETNIK : Jurnal Ekonomi dan Teknik Behavioral Accounting Journal Sustainable : Jurnal Akuntansi Journal of Economics Development Issues jurnal administrasi politik dan sosial Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Eduvest - Journal of Universal Studies Jurnal Informatika Ekonomi Bisnis JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Ilmiah Ekonomi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Akuntansi dan Ekonomi Pajak: Perspektif Global Equity
Indrawati Yuhertiana
Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional “Veteran” Jawa Timur, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Social Sciences Transportation Other

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ANALISIS PERBEDAAN KINERJA KEUANGAN PADA KOPERASI MANDIRI DI KABUPATEN BANYUWANGI ATAS JASA KANTOR AKUNTAN PUBLIK Yuhertiana, Indrawati; Sofyan, dan Donny Arsilo
Jurnal Strategi Akuntansi Vol 1, No 1 (2009): JURNAL STRATEGI AKUNTANSI
Publisher : Jurnal Strategi Akuntansi

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Abstract

The purpose of this research is to examine the role of public accountant in its assistance in co-operation work. Therefore, it was examined the difference of co-operation financial performance in co-operation that have  accountant public assistance and co-operation that have not accountant public assistance. The role of public accountant to consultate co-operation in improving their skill in accounting is needed. Hopefully by the assistance of a public accountant, co-operation can improve their financial performance, so the entity could eficiently operationalized. Sample of this research are co-operation that located in Banyuwangi. Financial performance ratios, those are  net prpft margin ration, current ratio and debt ratio used as variables in this research. The statistics tools to examine the hypotheses is T test. The research found that there are no differences in co-operation that use accountant public and none. There are three sectors that give  contribution in Indonesia economics, those are private sectors, co-operation and public sectors. Co-operation, that frequently called as “soko guru” Indonesia economics do not have a significant development. There  are many evidence that make co-operation have a bad performance, many trouble in mismanagement, that make this institusion are not developed.   Keywords: Net Profit Margin, Current Ratio, Debt Ratio, Financial Performance, Co-Operation, Public Accountant
PENGUNGKAPAN INFORMASI PADA WEBSITE: STUDI TENTANG AKUNTABILITAS PENDIDIKAN PADA PERGURUAN TINGGI DI INDONESIA Yuhertiana, Indrawati
Jurnal Strategi Akuntansi Vol 3, No 1 (2011): JURNAL STRATEGI AKUNTANSI
Publisher : Jurnal Strategi Akuntansi

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Abstract

Good University Governance is very urgent and need to be implemented. As  a place where people learn and build the concept of good governance itself, university need to make all of their operarional learning process being transparant and accountable. This reseach is evaluating any kind of website  information disclosure  related to  the learning process ie tri dharma,  the process of teaching, research, and community concern, include its financial disclosure.  Qualitatve paradigma with document analysis is used in scrutinized 10 of the webometrics university rank in Indonesia. It is found that website still used as marketing tools of promotion for capturing the market so the conten information  in  university website stilll related to the program, reseaxrh and commnuity concern. It is difficult to find university financial report. Some university only expose their financial policy. But all of the research object have inform their vision, mssion, objectives, and brief of organization as a part of their strategic plan   Keywords : akuntansi pendidikan, good university governance, website.
REFORMASI PERPAJAKAN INDONESIA DAN SINGAPURA: LÜDER’S CONTINGENCY MODEL Farida, Ajeng Eka; Novitasari, Susan; Nareswari, Sita Histri; Musahadah, Musahadah; Yuhertiana, Indrawati
Jurnal Analisa Akuntansi dan Perpajakan Vol 2, No 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.783 KB) | DOI: 10.25139/jaap.v2i1.418

Abstract

Indonesia and Singapore Tax reform are triggered by conditions that occur in each country both internally and externally. Tax innovation carried out by Indonesia and Singapore are intended to improve the existing conditions. This study aimed to compare the tax reform in terms of income tax in Indonesia and Singapore, using Lüder's Contingency Model to determine the stimuli, providers and users of information, and implementation barriers. We use secondary data obtained from web-based information on government financial institutions in both countries. The research suggests that there are differences between Indonesia and Singapore in tax reform in terms of income tax comprise change stimuli, implementation barriers and user or interested parties who support tax reform. Lüder's Contingency Model suggest that tax reform can succeed if given enough stimulus and minimize barriers to the implementation of tax reform. Tax revenue, tax ratio, investment climate and low level of public’s trust contribute to Indonesia’s tax reform. On the contrary, Singapore’s tax reform is triggered by economic recession, willingness to increase the engagement of foreign investors and workload of tax authorities.
Analisis Pengaruh Fundamental Makro dan Fundamental Mikro Terhadap Struktur Kepemilikan, Kinerja Keuangan, dan Nilai Perusahaan pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Hwihanus, Hwihanus; Ratnawati, Tri; Yuhertiana, Indrawati
Jurnal Bisnis dan Keuangan Vol 4 No 1 (2019): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v4i1.1097

Abstract

This study aims to examine and analyze the relationship between the variability of mu- tuality micro fundamental, macro fundamentals of ownership structure, financial performance, and the value of companies in State-Owned Enterprises listed on the Indonesia Stock Exchange. Re- search population at 20 State-Owned Enterprises listed on Indonesia Stock Exchange. This research method uses purposive sampling with 12 companies in 2010–2015. Data analysis of techniques in this study using Partial Least Square consists of Inner model, Outers model and Weight relation. The test results showed that all hypothesis testing was accepted which showed significant effect with 5% level with t-table 1,960 and rejected macro fundamentals to firm value with t-statistic 0,666262 (H5) and micro fundamentals of company value with t-statistic 1,188469 (H6) and ownership structure on the financial performance of the company with t-statistics 0.953625 (H7).
Analisis Perbedaan Kinerja Keuangan Pada Koperasi Mandiri Di Kabupaten Banyuwangi Atas Jasa Kantor Akuntan Publik Yuhertiana, Indrawati; Arsilo Sofyan, Donny
Jurnal Riset Ekonomi dan Bisnis Vol 7, No 1 (2007): Jurnal Riset Ekonomi & Bisnis
Publisher : Veteran National Development University of East Java

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jrebis.v7i1.63

Abstract

There are three sectors that give  contribution in Indonesia economics, those are private sectors, co-operation and public sectors. Co-operation, that frequently called as “soko guru” Indonesia economics do not have a significant development. There  are many evidence that make co-operation have a bad performance, many trouble in mismanagement, that make this institusion are not developed.Such kind of trouble is the lack of human resourcess skill in accounting. Accounting is needed in business to inform the right performance of the entity, It is also needed for the stakeholder to make a right decision on business. The role of public accountant to consultate co-operation in improving their skill in accounting is needed. Hopefully by the assistance of a public accountant, co-operation can improve their financial performance, so the entity could eficiently operationalized.The purpose of this research is to examine the role of public accountant in its assistance in co-operation work. Therefore, it was examined the difference of co-operation financial performance in co-operation that have  accountant public assistance and co-operation that have not accountant public assistance.Sample of this research are co-operation that located in Banyuwangi. Financial performance ratios, those are  net profit margin ration, current ratio and debt ratio used as variables in this research. The statistics tools to examine the hypotheses is t test.The research found that there are no differences in co-operation that use accountant public and none.Keywords: Net Profit Margin, Current Ratio, Debt Ratio, Financial Performance, Co-Operation, Public Accountant
REFORMASI PERPAJAKAN INDONESIA DAN SINGAPURA: LÜDER’S CONTINGENCY MODEL Farida, Ajeng Eka; Novitasari, Susan; Nareswari, Sita Histri; Musahadah, Musahadah; Yuhertiana, Indrawati
Jurnal Analisa Akuntansi dan Perpajakan Vol 2 No 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.783 KB) | DOI: 10.25139/jaap.v2i1.418

Abstract

Indonesia and Singapore Tax reform are triggered by conditions that occur in each country both internally and externally. Tax innovation carried out by Indonesia and Singapore are intended to improve the existing conditions. This study aimed to compare the tax reform in terms of income tax in Indonesia and Singapore, using Lüder's Contingency Model to determine the stimuli, providers and users of information, and implementation barriers. We use secondary data obtained from web-based information on government financial institutions in both countries. The research suggests that there are differences between Indonesia and Singapore in tax reform in terms of income tax comprise change stimuli, implementation barriers and user or interested parties who support tax reform. Lüder's Contingency Model suggest that tax reform can succeed if given enough stimulus and minimize barriers to the implementation of tax reform. Tax revenue, tax ratio, investment climate and low level of public’s trust contribute to Indonesia’s tax reform. On the contrary, Singapore’s tax reform is triggered by economic recession, willingness to increase the engagement of foreign investors and workload of tax authorities.
KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA : LITERATURE REVIEW Herindraningrum, Farah Faadillah; Yuhertiana, Indrawati
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 2 (2021): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v12i2.12287

Abstract

This literature review aims to map research on the quality of local government financial reports in Indonesia and to see how the role of accountability and transparency factors in the quality of local government reports in Indonesia. This research method uses SLR (Systematic Literature Review). Analysis of data by mapping 28 selected journals from 2015 to 2020 in the Google Scholar database. The results of this research show factors affecting the quality of the Indonesian government's financial reports, namely: human resource competence, Information Technology, Accountability, Transportation, Audit Quality, Accounting System, Accounting Procedure, Accounting Standards, and Internal Management with quantitative research type, Qualitative, literature review, and mix method. The most frequently investigated factor is the competence of human resources as much as 15 times the type of research that is widely used is quantitative research as much as 20. This research also shows that the accountability and transparency of financial reporting have a significant effect on the quality of financial reporting of local governments in Indonesia.
Comparing Indonesia and Malaysia Public Budgeting Process Yuhertiana, Indrawati; Suhartini, Dwi; Tannar, Oryza
Nusantara Science and Technology Proceedings 5th International Seminar of Research Month 2020
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.0936

Abstract

This research is exploratory research that aims to understand the government budgeting process. Reforms to manage government for a better, more professional, and modern way has been initiated by the concept of new public management. Therefore, it is important to know the process of this change taking place. One of the outcome changes which is the concern of this research is the transparency of financial information that is conveyed to the public. Therefore, observations were made on the official government website. This study focuses on observing the process of change that occurred in the two countries of Indonesia and Malaysia. The research was conducted by combining literature studies and website studies, with the content analysis method. The study found that the budgeting process is different due to different budgeting systems. However, it has similarities in the stages used, starting from planning, budgeting, implementation, and monitoring evaluation.
Pengaruh Persepsi Dan Motivasi Mahasiswa Akuntansi Terhadap Minat Mengikuti “Kampus Merdeka” Dengan Pemahaman Akuntansi Sebagai Variabel Intervening Simatupang, Elizabeth; Indrawati Yuhertiana, Indrawati
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 3 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v12i3.34700

Abstract

This study aims to examine the effect of perceptions and motivation of accounting students on their interest in participating in an “independent campus” with an understanding of accounting as an intervening variable. The sample used in this study amounted to 55 accounting students class 2017-2018 who have participated in an independent campus. The data used in this study are primary data obtained through direct distribution of questionnaires to accounting students. The data analysis technique in this study used SmartPLS 2.0 for windows. The results in this study indicate that student perceptions, motivation is a significant influence on student interest in joining an independent campus with an understanding of accounting. 
REFORMASI PERPAJAKAN INDONESIA DAN SINGAPURA: LÜDER’S CONTINGENCY MODEL Farida, Ajeng Eka; Novitasari, Susan; Nareswari, Sita Histri; Musahadah, Musahadah; Yuhertiana, Indrawati
Jurnal Analisa Akuntansi dan Perpajakan Vol. 2 No. 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.783 KB) | DOI: 10.25139/jaap.v2i1.418

Abstract

Indonesia and Singapore Tax reform are triggered by conditions that occur in each country both internally and externally. Tax innovation carried out by Indonesia and Singapore are intended to improve the existing conditions. This study aimed to compare the tax reform in terms of income tax in Indonesia and Singapore, using Lüder's Contingency Model to determine the stimuli, providers and users of information, and implementation barriers. We use secondary data obtained from web-based information on government financial institutions in both countries. The research suggests that there are differences between Indonesia and Singapore in tax reform in terms of income tax comprise change stimuli, implementation barriers and user or interested parties who support tax reform. Lüder's Contingency Model suggest that tax reform can succeed if given enough stimulus and minimize barriers to the implementation of tax reform. Tax revenue, tax ratio, investment climate and low level of public’s trust contribute to Indonesia’s tax reform. On the contrary, Singapore’s tax reform is triggered by economic recession, willingness to increase the engagement of foreign investors and workload of tax authorities.
Co-Authors - Hwihanus Acynthia Ayu Wilasittha Acynthia Ayu Wilasittha Adelita Paramastri Ailani Almira Hartono Putri Ailani Almira Hartono Putri Ajeng Puspa Wardani Alfi Ardiyanti Ananda Faticha Putri Ananda Riana Wulansari Widjanarko Andira Sucianah Andreansyah Firman Maulana Anggraeni Nur Siswiraningtyas Anggraeni Nur Siswiraningtyas Ardi Hamzah Arif Al Furkhon Arista Pratama Arsilo Sofyan, Donny Aulia Rahmawati, Aulia Aurelio Dicky Suwanto Avy Luthfiana Azishanindya Listivaniputri Azzah Arrafi Bilqist Nabila Zahra Cindy Meilia Corina Joseph Cornelia Permatasari Corry Natasha Patrioty dan Donny Arsilo Sofyan Devan Maulana Akbar Devy Sylvia Puspitasari Dewi Suryanita Pratiwi Dhani Ichsanuddin Nur Dhani Ichsanudin Diah Hari Suryaningrum Dian Islamiatus Sa'diyah Dian Islamiatus Sa'diyah Dominikus Bobby Dwi Setyawan Dwi Suhartini Dwi Suhartini Elizabeth Simatupang Elizabeth Simatupang Endah Susilowati Endang Sholihatin Erna Dwi Setyawati Estevania Angel Gloria Faiz Marwan Prayoga Faiza Rahma Dita* Famia Septa Dinda Alfia Farida, Ajeng Eka Farida, Ajeng Eka Fatma Yunita Aprilia Febrianti, Tania Ferdy Achmad Triwahyudi Firnanda, Puspita Dwi Fitri, Anindo Saka G. S. Budiwitjaksono Galan Nur Subhi Gandi Khandin Ratama Gideon SB Gideon Setyo Budiwitjaksono Handayani, Dwi Lia Helmy Sukiswo Henoch Setyo Purnomo Herindraningrum, Farah Faadillah Hero Priono Hero Priono Hero Priono Himmah, Ika Faiqotul Ignathia Martha Hendrati Invony Dwi Aprilisanda Izaak, Wilma Cordelia Jasilah, Jasilah Julianto Harsono, Eddy Kartika Vania Putri Luluk Desva Fitriah Maheran Zakaria Makhnun, Intan Jauharul Maria Yovita R Pandin Mirna Mendrofa Mohamed, Nafsiah Monica Mega Puspa Muchammad Thoriqul Ulum Muhammad Faisal Bachmid Muhammad Rayhan Maulidan Musahadah, Musahadah Musahadah, Musahadah Nabila, Bilqist Nadzah, Savinathul Nafis, Rafina Waiyun Nanang Haryono Nanda Wahyu Indah Kirana Nareswari, Sita Histri Nareswari, Sita Histri Novitasari, Susan Novitasari, Susan Oktaria Nysa Wardani Oktaviana Dewi, Ika Oryza Tannar Partoyo Partoyo Partoyo Qonita Nur Azizah Ramadhan, Brian Bayu Ramadhini Wahyuningrum Reza Afrizal Rachman Rida Perwita Sari Rilah, Fitri Nur Rina Moestika S Rina Moestika Setyaningrum Risandra, Marcelina Salsabila Rizal Amanullah Romaisyah, Luqita Safiah Allisa Salsabila, Fira Fatma Sandra Dwi Maharani Oktafiana Santro Junio Sitanggang Saputri, Dina Wahyu Satria, R Adhi Satrio, M. Dimas Selma Putri Safira Shafira Salwa Zahrani Sherly Alifah Citrayanti Sherly Alifah Citrayanti Simatupang, Elizabeth Siswiraningtyas, Anggraeni Nur Sitanggang, Santro Junio Siti Sundari Siti Sundari Sity Nur Aisiyah Soeparlan Pranoto Sofie Yunida Putri Sri Hastuti Sri Hastuti Srika Anggiria, Kristanti Subhi, Galan Nur Sucahyati, Diarany Sukarno, Gendut Sukirmiyadi, Sukirmiyadi Sukiswo, Helmy Wahyu Sulistiana, Heny Suwandi Suwandi Syarifah hatijah Tania Febrianti Tannar, Oryza Tannar, Oryza Tituk Diah Widajantie Tri Ratnawati Tri Ratnawati Vanydyah Koesmarni Vicky Vendy Wahyu Setiyarso, Reinka Sekar Wati, Seftin Fitri Ana Widodo, Condro Wijaya, Raden Muhammad Syah Arief Atmaja Yesica Arinda Damayanti Yuli Yanti Wulan