Articles
<![CDATA[Enterprise Resource Planning (ERP) Support For Internal Control Effectiveness ]]>
<![CDATA[Widyaningdyah, Agnes Utari]]>;
<![CDATA[Ezra, Luandre]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.22219/jrak.v10i2.11507
<![CDATA[EERP is a software package which already changed the way data is collected, disseminated, and used. ERP systems also have built-in control which in every transaction is supervised carefully. However, only a few findings in accounting empirical research reveal how the ERP systems support internal control effectiveness. In this paper, we investigate the effect of ERP systems on internal control effectiveness over financial statements. Using annual reports of listed firms in the Indonesia Stock Exchange and logistic regression technique, we find that firms with ERP reported fewer general internal control weaknesses than firms without ERP. Hence, ERP adoption and implementation in Indonesia’s firms cannot reduce internal control weaknesses, especially in a specific levels of financial statements because they have not fully utilized the ERP control features.]]>
<![CDATA[KECENDERUNGAN MANAJEMEN LABA PADA INDUSTRI TEKSTIL DAN PRODUK TEKSTIL DI BURSA EFEK INDONESIA YANG DIPREDIKSI MENGALAMI KEBANGKRUTAN ]]>
<![CDATA[AGNES UTARI WIDYANINGDYAH]]>;
<![CDATA[OCTA FENNY LISTIYANA]]>
<![CDATA[ Jurnal Bisnis dan Akuntansi Vol 11 No 1 (2009): Jurnal Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (301.182 KB)
|
DOI: 10.34208/jba.v11i1.106
<![CDATA[This research objective is to explore earnings management’s indication in listed textile company of Jakarta Stock Exchange which was predicted bankrupt during 2004-2006 periods with Altman Z score. Hypothesis is tested using one sample t test. From the sample tested there was earnings management indication during bankrupt’s prediction period. This result of research shows firm with 3 years in loss tends to do earnings management. In advance, this study is supports signaling theory which explain that if firm’s performance and its prospect is bad, the manager records negative discretionary accruals as signal where current and next profit worse than current non-discretionary accruals to inform the market that manager has strong confident to solve the problems and show the managerial quality. With this signal, manager expects market appreciation to handle stock’s price decreasing.]]>
<![CDATA[Enterprise Resource Planning (ERP) Support For Internal Control Effectiveness ]]>
<![CDATA[Agnes Utari Widyaningdyah]]>;
<![CDATA[Luandre Ezra]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1060.178 KB)
|
DOI: 10.22219/jrak.v10i2.11507
<![CDATA[EERP is a software package which already changed the way data is collected, disseminated, and used. ERP systems also have built-in control which in every transaction is supervised carefully. However, only a few findings in accounting empirical research reveal how the ERP systems support internal control effectiveness. In this paper, we investigate the effect of ERP systems on internal control effectiveness over financial statements. Using annual reports of listed firms in the Indonesia Stock Exchange and logistic regression technique, we find that firms with ERP reported fewer general internal control weaknesses than firms without ERP. Hence, ERP adoption and implementation in Indonesia’s firms cannot reduce internal control weaknesses, especially in a specific levels of financial statements because they have not fully utilized the ERP control features.]]>
<![CDATA[ANALISIS RATIO KEUANGAN UNTUK MEMPREDIKSI KEGAGALAN BISNIS USAHA KECIL, DAN MENENGAH ]]>
<![CDATA[Nekhasius Agus Sunarjanto]]>;
<![CDATA[Herlina Yoka Roida]]>;
<![CDATA[Agnes Utari Widyaningdyah]]>
<![CDATA[ Jurnal Bisnis dan Ekonomi Vol 23 No 2 (2016): Vol. 23 No. 2 EDISI SEPTEMBER 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Stikubank ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (84.686 KB)
<![CDATA[This study objective to analyze the financial ratios to predict business failure in small and medium enterprises (SMEs). The data used is the financial data of SME 2009-2015. Data analysis technique used is the binomial logistic regression. The results reveal that the model is fit and ratios that can be used to predict the business failure is working capital ratios: working capital / total assets, current assets / current liabilities, and quick / Inventory. These ratios are working capital ratios, so that SMEs need better management of the working capital. Keywords : Business failure, financial ratio, discriminant binomial logistic analysis.]]>
<![CDATA[Peranan Penyusunan Anggaran Kas Sebagai Alat Bantu Pengendalian Manajemen Berbasis Sekolah (Komunitas Bruderan Karitas) ]]>
<![CDATA[Budianto Tedjasukmana]]>;
<![CDATA[Julius F Nagel]]>;
<![CDATA[Agnes Utari Widyaningdyah]]>;
<![CDATA[Dian Purnama Sari]]>
<![CDATA[ PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2019): Desember ]]>
Publisher : <![CDATA[LPPM, Universitas Katolik Widya Mandala Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (330.531 KB)
|
DOI: 10.33508/peka.v2i2.2992
<![CDATA[Kegiatan ini dirancang untuk memberikan pelatihan kepada kepala sekolah, wakil serta guru dan tenaga administrasi di sekolah-sekolah yang dikelola oleh Komunitas Bruder Karitas Yogyakarta dalam membantu Penyusunan Anggaran Kas sebagai Alat Bantu Pengendalian Manajemen Berbasis Sekolah. Hal ini sangat penting untuk membantu para pimpinan sekolah agar dapat mengelola dana yang ada dengan baik, misalnya pengalokasian pengadaan sarana prasarana tersebut dapat dimungkinkan didanai oleh dana BOSNAS sepenuhnya dan pendanaan kombinasi sebagian oleh dana BOSNAS dan sebagian oleh dana Yayasan.]]>
<![CDATA[Pendampingan Komunitas Petani Jeruk dalam Memetakan Kebutuhan Menuju Desa Wisata Modongan Kabupaten Mojokerto ]]>
<![CDATA[N. Agus Sunarjanto]]>;
<![CDATA[Yohanes Harimurti]]>;
<![CDATA[Agnes Utari Widyaningdyah]]>;
<![CDATA[Yohanes Bayu Kusnanto]]>;
<![CDATA[Lydia Ratnasari Tejosaputra]]>
<![CDATA[ PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2021): Juni ]]>
Publisher : <![CDATA[LPPM, Universitas Katolik Widya Mandala Surabaya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (305.663 KB)
|
DOI: 10.33508/peka.v4i1.3297
<![CDATA[This research and community service activity was carried out at the Siam orange farmer group in Modongan village, Sooko sub-district, Mojokerto regency. This activity is the initial activity carried out in mapping the needs of farmers. The approach taken is to conduct focus group discussions that place the facilitator not as an informant but as a moderator and motivator. With the role of the facilitator, the problems faced are the result of reflection from the village community. This problems mapping will be analyzed by conducting a component and SWOT (strengths, weaknesses, opportunities, and threats) analysis. The results of this analysis will then be followed up into strategies for transforming the village of Modongan into an agriculture-based tourism village in various series of community service activities; such as strengthening village institutions and mentoring through learning resources from other villages that have successfully implemented the concept of a tourist village]]>
<![CDATA[Tata Kelola, Pengendalian Internal, dan Kinerja Keuangan Perusahaan Manufaktur di Indonesia ]]>
<![CDATA[Vonny Faustina Koeswanto]]>;
<![CDATA[Agnes Utari Widyaningdyah]]>
<![CDATA[ GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 14 No 2 (2022): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Gentiaras ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47768/gema.v14.n2.202201
<![CDATA[Good corporate governance can support companies in improving their performance, especially in their financial performance, by assisting in decision making, so it can be said that governance is important for companies. The implementation of good corporate governance can also increase the value of the company and increase investor confidence. Good corporate governance cannot be implemented without good internal control, where internal control supports the implementation of governance so that financial performance can be better. Internal control helps in monitoring so that corporate governance can run well in order to achieve company goals.We investigate the influence of governance on the financial performance of manufacturing companies with the support of internal control. The study was conducted using the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. Moderated Regression Analysis (MRA) was using in this study. The results indicate that corporate governance is able to improve the company's financial performance, but has not been able to prove the moderator role of internal control on the influence of corporate governance on the financial performance.]]>
<![CDATA[LEVERS OF CONTROL DAN KEUNGGULAN BERSAING: APAKAH PENGENDALIAN MANAJEMEN SEBUAH SISTEM? ]]>
<![CDATA[Agnes Utari Widyaningdyah]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1001.823 KB)
|
DOI: 10.25105/mraai.v20i2.7385
<![CDATA[This study investigates the effect of Levers of Control (LoC) on competitive advantage with business environmental uncertainty as an antecedent variable. LoC as a form of company capability in facing environmental uncertainty is a source of company competitive advantage. Based on the resource-based theory, this research was conducted against the background of the decline in competitiveness of manufacturing companies in Indonesia during 2013-2018. The model of using LoC as a system outperforms the model of using LoC as a package to overcome business environmental uncertainty and to improve the companies’ competitive advantage. As a system, the LoC has interplay between the levers so that it can be of full use in realizing a competitive advantage.Levers of Control (LoC); Competitive Advantage; Business Environmental Uncertainty; Resource-based View]]>
<![CDATA[ADOPSI SISTEM INFORMASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH: SUDAHKAH SELARAS? STUDI EMPIRIS PADA USAHA KECIL DAN MENENGAH DI SURABAYA DAN SEKITARNYA ]]>
<![CDATA[Agnes Utari Widyaningdyah]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 11, No 1 (2014): Jurnal Keuangan dan Perbankan, Volume 11 No. 1, Desember 2014 ]]>
Publisher : <![CDATA[STIE Indonesia Banking School ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (393.166 KB)
|
DOI: 10.35384/jkp.v11i1.99
<![CDATA[This study aims to investigate the alignment between Accounting Information Systems ( AIS ) and the business strategy as well as the factors that can influence the alignment of the Small and Medium Enterprises ( SMEs ) in surrounding Surabaya. Cluster analysis is used to find two sets of groups which could be considered more aligned and less aligned. By using chi - square and independent sample t – test, alignment’s score of AIS for both groups is tested on some factors, such as, the complexity of information technology , knowledge and commitment of the manager / owner, the existence of external and internal experts, and the size of the company . The results indicates that the complexity of information technology, knowledge of manager / owner, and the existence of internal experts relates to the AIS alignment in SME’s surrounding Surabaya.]]>
<![CDATA[PENGARUH PENGGUNAAN MEDIA SOSIAL TERHADAP TRANSPARANSI PENGUNGKAPAN INFORMASI PELAPORAN KEUANGAN ]]>
<![CDATA[Fransiska Widya Pramestika Ariyanti Putri]]>;
<![CDATA[agnes utari widyaningdyah]]>
<![CDATA[ Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023) ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Tadulako ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The objective of this study was to empirically examine the effect of social media use on the disclosure transparency of financial reporting information. The design of this research was quantitative research with the data source used was in the form of annual reports listed on the Indonesia Stock Exchange (BEI) year of 2016- 2018. The object of this research was manufacturing and nonfinancial companies. The sample was selected by using purposive sampling method and proportionate stratified random sampling. The data analysis technique used was multiple regression analysis. The results of this study found that the use of social media has a positive effect on the disclosure transparency of financial reporting information. This proves that the use of social media is able to provide transparent disclosure of financial reporting information. Transparent disclosure provides a clear representation of how a company describes its organization. Ultimately, investors can have the information they need to estimate risk in making investment decisions and have longterm trust in the company]]>
