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All Journal AKUNTANSI DEWANTARA Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Equity: Jurnal Ekonomi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pasca Dharma Pengabdian Masyarakat Jurnal Ekonomi International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Akuntansi Jurnal Pengabdian Siliwangi
Tiara Pradani
Universitas Siliwangi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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HUBUNGAN KARAKTERISTIK BOARD DAN KUALITAS SUSTAINABILITY REPORTING YANG DIMODERASI OLEH EXTERNAL ASSURANCE Tiara Pradani; Rahayu Lestari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.235 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1166

Abstract

This study aims to determine the relationship between the characteristics of the board and the quality of the sustainability report moderated by external assurance. The method used in this study is quantitative by analyzing data from annual reports and sustainability reports of all companies listed on the Indonesia Stock Exchange from 2014 to 2017. The results showed that board of directors size and women on board of directors had no relationship with the quality of the sustainability report. This study also indicates that the board of directors meeting negatively affects the quality of the sustainability report. Furthermore, related to external assurance, which is the moderation in this study, the study results show that external assurance services weaken the relationship between the board of directors size and the quality of sustainability reporting. The use of external assurance services and the relationship between the board of directors meetings and women on board of directors on the quality of sustainability reporting found no influence. This research is limited to companies that issue a separate Sustainability Report (stand-alone sustainability report).
Bimtek Peningkatan Kualitas Produk Olahan Ikan Pindang Sa`at Pangandaran dengan Frozen Food Komaludin, Ade; Tirtana, Dodi; Hamzah, Risna Amalia; Wahid, Nisa Noor; Pradani, Tiara
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.15529

Abstract

Bimtek ini bertujuan untuk meningkatkan kualitas produk olahan ikan pindang Sa`at Pangandaran dengan penerapan teknologi makanan beku (frozen food). Kegiatan ini dilatarbelakangi oleh kebutuhan untuk memperpanjang masa simpan dan meningkatkan nilai tambah produk ikan pindang, yang merupakan salah satu produk unggulan daerah Pangandaran. Melalui penerapan metode pembekuan, produk olahan ikan pindang diharapkan dapat lebih tahan lama, menjaga kualitas gizi, serta memenuhi standar keamanan pangan. Bimtek ini melibatkan pelatihan dan pendampingan langsung kepada para pelaku usaha ikan pindang di Pangandaran. Materi yang disampaikan meliputi teknik pembekuan yang tepat, penggunaan peralatan modern vasum sealer, serta pengemasan yang sesuai standar. Hasil dari kegiatan ini menunjukkan peningkatan signifikan dalam kualitas produk, baik dari segi rasa, tekstur, maupun daya tahan simpan. Selain itu, produk olahan ikan pindang yang telah dibekukan juga lebih diterima di pasar modern, membuka peluang ekspansi ke pasar yang lebih luas. Bimtek ini diharapkan dapat menjadi model pengembangan bagi daerah lain dengan potensi serupa. This technical guidance aims to improve the quality of Sa`at Pangandaran pindang fish products by applying frozen food technology. This activity is motivated by the need to extend the shelf life and increase the added value of pindang fish products, which are one of the superior products of the Pangandaran area. Through the application of freezing methods, pindang fish products are expected to last longer, maintain nutritional quality, and meet food safety standards. This technical guidance involves direct training and mentoring to pindang fish business actors in Pangandaran. The materials presented included proper freezing techniques, modern vacuum sealer equipment, and standardized packaging. This activity showed a significant improvement in product quality, taste, texture, and shelf life. In addition, processed pindang fish products that have been frozen are also more accepted in modern markets, opening opportunities for expansion to a wider market. This guidance is expected to serve as a development model for other regions with similar potential. Translated with www.DeepL.com/Translator (free version
Analysis of Local Revenue, Revenue Sharing, and General Allocation Funds on Capital Expenditure in North Sumatra Tirtana, Dodi; Pradani, Tiara; Aulia, Nadia; Aryanti, Silvia Dwi; Sihite, Indah Elyza
Jurnal Akuntansi Vol. 24, No. 1, Januari - Juni 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i1.3214

Abstract

This study aims to analyze how factors are affect on capital expenditures in the Regency / City of North Sumatra. Local own-source revenue, revenue-sharing funds, and general allocation funds are to be independent variables while capital expenditure is the dependent variable. This study uses panel data obtained from the Indonesian Ministry of Finance in 2022-2023. The analysis method in this study uses panel data regression with the Fixed Effect Model (FEM) approach. The results showed that simultaneously the variables of local revenue, revenue-sharing funds, and general allocation funds had a significant influence on capital expenditure. Based on partial testing, only the revenue-sharing variable has significant negative effect on capital expenditure. These results imply that more effective strategies in the use of revenue-sharing funds need to be developed, such as increasing transparency and adjusting fund allocation policies in supporting capital expenditures. The results of this study can assist governments in planning budgets more effectively, identifying the most influential financial resources, and adjusting spending strategies to maximize the efficient use of funds. Translated with www.DeepL.com/Translator (free version) Keywords: Local own-soruce Revenue, Revenue-Sharing Fund, General Allocation Fund, Capital Expenditure
The Effect of Time Budget Pressure, Audit Fee, and Auditor Independence on Audit Quality (Empirical Study on Foreign-Affiliated Public Accountants in Jakarta) Subiyanto, Bambang; Pradani, Tiara; Asiyah, Nur
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.1756

Abstract

This study aims to determine the effect of time budget pressure, audit fees, and auditor independence on audit quality. Quantitative data is used in this study. The data used in this study is primary data. The data was obtained by distributing questionnaires to the respondents, and the data was processed in as many as 92 questionnaires. The population in this study are auditors who work at a foreign-affiliated Public Accounting Firm (KAP) in Jakarta. The test was carried out with the help of IBM SPSS statistic 25. The findings underscore the significant impact of time budget pressure on audit quality, emphasizing that auditors' performance is intrinsically linked to their ability to manage the pressures associated with tight timelines. In contrast, audit fees were not found to substantially affect audit quality, revealing that an excessive fee structure may jeopardize auditor independence. Auditor independence emerged as a critical factor, significantly influencing audit quality. A higher level of independence among auditors corresponded with improved audit quality. This research underscores the need for careful management of time constraints and emphasizes the pivotal role of auditor independence in ensuring the integrity and reliability of audit outcomes.
Analysis of Company Performance in the Coal Subsector from the Sustainability Development Goals’s Perspective in Indonesia Anggraini, Winda Ayu; Pradani, Tiara; Nanda, Ulfa Luthfia
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2717

Abstract

Environmental issues have been under discussion for the last few years in various countries. The world, including Indonesia, has become more polluted and stakeholders are busy looking for solutions to maintain biodiversity. This research analyzes the performance of coal subsector companies listed on the Indonesian Stock Exchange from the perspective of sustainability development goals. The population in this study is 22 coal subsector companies, which the coal subsector is the largest mining sector in Indonesia and it contributes to several causes of environmental problems. The research method is carried out by scoring 17 indices of sustainability development goals. Data was taken from sustainability reports in the period 2021 and 2022. In-depth data analysis was carried out to correlate the score results with the indicators disclosed in the company's sustainability report. The results explain that the disclosure of sustainability reports containing 17 sustainability development goals indices has fluctuated in two periods between companies. A small number of companies still do not provide information regarding their sustainability programs and others do not fully disclose the 17 indices. The results of this research are expected to become a benchmark for stakeholders to evaluate mining sector companies in their sustainable environmental management attempts.
How Does Regional Income Affect Regional Spending? Tirtana, Dodi; Pradani, Tiara; Hayati, Jurni
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2700

Abstract

This research aims to know the influence of regional income to regional spending. Areas of the research around Indonesia`s provinces. The research ensures significantly in its potential to shed light on how regional governments can effectively manage their budgets to foster economic growth and development. The analysis used is multiple linear analysis with the help of the STATA 14 application. The data used is data on Regional Spending, Regional Original Income, Transfers to Regions, and Village Funds, and Other Income for 2020-2022 in Indonesia’s provinces taken from the Ministry of Finance Republic of Indonesia. The findings of the study reveal a noteworthy impact of Regional Original Income and Transfers to Regions, and Village Funds on Regional Spending. Nevertheless, the research outcomes also indicate the absence of a significant effect between Other Income and Regional Spending. The importance of Original Regional Income, Transfers to Regions, and Village Funds in making decisions regarding the allocation and use of the budget for Regional Spending. The implication of this research is that regional governments can consider increasing Regional Original Income and managing Funds Transferred to Villages and Regions effectively to support better Regional Spending.
Gender Equality And Bank Earning Management: Does Choosing Women Impact Increased Bank Income? Hidayat, Deny; Pradani, Tiara; Anggraini, Winda Ayu
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the relationship between gender diversity in leadership and income diversification within the Indonesian banking sector, with earnings management as a moderating factor. Focusing on banks listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023, the research evaluates how board diversity—specifically gender, age, educational background, and financial expertise—affects income diversification, as measured by the Herfindahl-Hirschman Index (HHI). Gender diversity is posited to influence income stability positively, as female leaders often contribute to more ethical and conservative financial decisions, which may stabilize income sources. Hierarchical regression analysis, moderated by earnings management variables, was employed to test these relationships. Results indicate that gender diversity is significantly associated with income concentration, while the impact of age, education, and financial expertise diversity on income diversification is not statistically significant. Earnings management moderates the relationship between financial expertise and income diversification, suggesting a conditional effect where high earnings management strengthens the income concentration associated with financial expertise. These findings contribute to the ongoing discourse on ethical leadership, financial stability, and gender diversity in banking governance.
Analysis of Financial Performance in Determining Going Concern Audit Opinions Nur Jannah Abdi Aziz; Pradani, Tiara; Putri, Pretisila Kartika
Jurnal Akuntansi Vol. 24, No. 2, Juli - Desember 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i2.3470

Abstract

The stability of a company’s financial health is a critical factor in determining its ability to continue operations. This study examines the role of financial performance in influencing auditors' decisions when issuing going concern audit opinions. The research employs a quantitative approach with a sample of 51 companies in the plantation sub-sector listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. Using logistic regression, this study evaluates the impact of solvency and profitability ratios on auditors’ judgments. The findings indicate that these financial performance indicators, when analyzed independently, do not significantly influence going concern opinions. However, when assessed collectively, financial performance plays a significant role in shaping auditors' assessments. The implications of this study highlight the necessity for auditors to consider broader financial distress indicators, prior going concern opinions, and other firm characteristics when evaluating business continuity. Keywords: audit opinion, financial performance
ANALISIS TREN PUBLIKASI DAN HUBUNGAN ANTARA UKURAN PERUSAHAAN DENGAN NILAI PERUSAHAAN: PENDEKATAN BIBLIOMETRIK Dermawan, Wildan Dwi; Pradani, Tiara
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18159

Abstract

The aim of this study is to explore publication trends and the relationship between firm size and firm value and provide recommendations for researchers. The database used is dimensions.ai from 1990 - 2024. The data collected were 482 documents using the keywords "firm size AND firm value" from the types of articles and proceedings documents. This study uses R Studio software to analyse and map the data comprehensively. In general, it was found that the increasing trend is consistent when viewed from the development of research every year. The most relevant journal source is SSRN Electronic Journal, while the most productive author and country is Tony Sudigro from Indonesia. However, the authors who have the most impact on this research are Alexandre Di Miceli da Silveira and Lucas Ayres B. de C. Barros. Next, the latest topics that are often discussed in this research are information asymmetry, stock exchange and corporate governance. In addition, this study also found that there is a relationship between firm size and firm value.
PENGELOLAAN KEUANGAN UNTUK UMKM NAIK KELAS PADA PENGRAJIN RAJUT: SEBUAH SOLUSI DIGITALISASI AKUNTANSI Firmansyah, Irman; Kusmayadi, Dedi; Putri, Pretisila Kartika; Pradani, Tiara; Putra, Aquinaldo Sistanto; Rosidah, Euis
Jurnal Pengabdian Siliwangi Vol 11, No 1 (2025)
Publisher : LPPM Univeristas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jsppm.v11i1.16855

Abstract

Pengelolaan keuangan yang baik menjadi salah satu faktor penting dalam meningkatkan daya saing dan keberlanjutan usaha mikro, kecil, dan menengah (UMKM). Namun, keterbatasan pemahaman pelaku UMKM mengenai pencatatan dan pelaporan keuangan sering kali menjadi kendala dalam mewujudkan akuntabilitas serta transparansi. Penelitian ini berfokus pada UMKM pengrajin rajut di Desa Selasari, Kabupaten Pangandaran, yang masih menghadapi permasalahan seperti pencatatan keuangan yang tidak sistematis, lemahnya pengawasan, serta ketiadaan pelatihan yang memadai. Untuk menjawab persoalan tersebut, dilakukan program pelatihan dan pendampingan menggunakan aplikasi SIAPIK (Sistem Informasi Aplikasi Pencatatan Informasi Keuangan). Metode yang diterapkan meliputi identifikasi masalah mitra melalui survei pendahuluan, penyusunan solusi bersama melalui diskusi, pelaksanaan pelatihan dasar pencatatan keuangan, pengenalan aplikasi SIAPIK, serta evaluasi hasil pelatihan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman mitra terhadap pentingnya pencatatan transaksi keuangan, kemampuan menyusun laporan keuangan yang lebih sistematis, serta kemudahan dalam menggunakan aplikasi SIAPIK untuk mencatat pemasukan dan pengeluaran. Walaupun demikian, peserta masih membutuhkan pendampingan jangka panjang agar keterampilan yang diperoleh dapat terimplementasi secara berkelanjutan. Temuan ini menegaskan pentingnya pemanfaatan teknologi digital sederhana dalam mendukung pengelolaan keuangan UMKM, serta menunjukkan bahwa peningkatan kapasitas melalui pelatihan dan pendampingan merupakan strategi efektif untuk memperkuat akuntabilitas, transparansi, dan daya saing UMKM di tingkat desa.
Co-Authors Ade Komaludin Anggraini, Winda Ayu Aryanti, Silvia Dwi Bambang Subiyanto Bambang Subiyanto, Bambang Dedi Kusmayadi Deny Hidayat Dermawan, Wildan Dwi Dinda Tri Novianty Divian Dodi Tirtana Hamzah, Risna Amalia Irman Firmansyah Jajang Badruzaman Jurni Hayati Kumba Digdowiseiso, Kumba Nada Virgita Nadia Aulia, Nadia Nanda, Ulfa Luthfia Nur Asiyah Nur Jannah Abdi Aziz Pretisila Kartika Putri Putra, Aquinaldo Sistanto Putri, Pretisila Kartika Rahayu Lestari Rosidah, Euis Sihite, Indah Elyza Tedi Rustendi Vera Diyanty Wahid, Nisa Noor