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All Journal JURNAL MANAJEMEN DAN AKUNTANSI Jurnal Manajemen Akuntansi dan Bisnis JURNAL ILMU EKONOMI & SOSIAL Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Akuntansi STIE Muhammadiyah Palopo Management and Economics Journal (MEC-J) Owner : Riset dan Jurnal Akuntansi Conference on Innovation and Application of Science and Technology (CIASTECH) GEMA EKONOMI Proceeding of National Conference on Accounting & Finance Community Development Journal: Jurnal Pengabdian Masyarakat Bulletin of Management and Business Widyagama National Conference on Economics and Business (WNCEB) Journal of Public and Business Accounting Prosidia Widya Saintek Pangripta Jurnal Ilmiah Kajian Perencanaan Pembangunan Trending: Jurnal Manajemen dan Ekonomi JAKBS Jurnal Ekonomi Kreatif Indonesia Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat E-Amal: Jurnal Pengabdian Kepada Masyarakat Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal Jurnal Ekonomi, Manajemen, Akuntansi Journal of Management Research and Studies
Dwi Anggarani
Universitas Widyagama Malang
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Transportation Other

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Hubungan Karakteristik Bank dengan Harga Saham H. Mas'ud, Muchlis; Anggarani, Dwi; Zulkifli
Bulletin of Management and Business Vol. 1 No. 1: Maret 2020
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

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

Abstract

This study discusses the influence of variable bank characteristics on bank stock prices included on the Indonesia Stock Exchange (2009-2013). Regarding what is used is a data collection that is a merger between cross section data and time series from 25 banks. The results showed that bad credit as a proxy for credit risk increased significantly to stock prices. Credit risk increases. It is proven that efficiency shows a negative and significant relationship to stock prices. Limitations / Implications in this study are the adequacy of bank capital, profitability and income diversification ratio non-interest income (NIIR) does not affect the bank's stock price.
Pendampingan Penerapan Akuntansi Keuangan untuk Meningkatkan Transparansi dan Akuntabilitas Pengelolaan Dana Anggota pada Koperasi Kredit Kosayu Dwi Anggarani; Indah Dewi Nurhayati; Irfan Fatoni; Nasharuddin Mas; Vidya Wulandari
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 3 No. 3 (2026): Juli: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v3i3.3396

Abstract

The Kosayu Credit Union is a savings and loan cooperative that plays a role in professionally collecting and managing its members’ funds. As demands for transparency and accountability increase, the cooperative’s management needs to have a sufficient understanding of the application of financial accounting and the use of information technology in financial recording and reporting processes. This community service activity aims to provide guidance on the implementation of financial accounting to improve the quality of member fund management at Kosayu Credit Union. The implementation methods include observation, problem identification, technical guidance, hands-on practice, and evaluation of activity results. The guidance covered financial data management, analysis and calculation of Income Tax Article 21 using Microsoft Excel, inventory coding, data archiving, and optimization of the Credit Union System Online (CUSO) application. The results of the activity showed an increase in the managers’ understanding of transaction recording processes, inventory management, data archiving, and the preparation of more systematic financial reports. Furthermore, more optimal use of information technology supports the presentation of financial information that is accurate, timely, and accountable. This mentoring program has made a positive contribution to enhancing transparency and accountability in the management of member funds, thereby supporting the realization of sound cooperative governance.
Pengaruh Capital Intensity, Inventory Intensity, dan Leverage terhadap Tax Avoidance pada Perusahaan Manufaktur Sektor Aneka Industri dan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019 Dwi Salsabila; Untung Wahyudi; Dwi Anggarani
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 6 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/qs938z89

Abstract

This study aims to examine the influence of capital intensity, inventory intensity, and leverage on tax avoidance both partially and simultaneously. The objects used in this research are manufacturing companies in the various industrial sectors and basic industrial and chemical sectors, with research years spanning 3 periods in 2017 – 2019. Manufacturing companies in the various industrial sector and basic industrial and chemical sector until 2019 had a population of 124 companies. Sampling in the research used a purposive sampling technique to obtain 41 companies used in the research sample. The data analysis method used is multiple linear regression analysis using IBM SPSS version 25 software. The research results show that partially the three variables, namely capital intensity, inventory intensity, and leverage, have a positive and significant effect on tax avoidance. Likewise, the result of research simultaneously show that the three independent variables have a positive and significant effect on tax avoidance.
Penilaian Kinerja Keuangan dengan Analisis Laporan Arus Kas pada PT. Gudang Garam, Tbk. Periode 2018-2022 Ummi Marzuqoh M; Dwi Anggarani; Khojanah Hasan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5342

Abstract

Penelitian ini bertujuan untuk mengukur kinerja keuangan PT. Gudang Garam Tbk. selama periode 2018-2022 menggunakan analisis laporan arus kas. Latar belakang penelitian ini adalah pentingnya laporan keuangan dalam memberikan gambaran tentang kondisi keuangan perusahaan, yang berfungsi sebagai alat untuk evaluasi dan pengambilan keputusan. Metode yang digunakan adalah analisis deskriptif kuantitatif dengan pendekatan rasio arus kas, mencakup rasio arus kas operasi terhadap kewajiban lancar, bunga, pengeluaran modal, total utang, dan laba bersih. Hasil penelitian menunjukkan bahwa rasio arus kas operasi PT. Gudang Garam Tbk. cenderung menurun selama periode tersebut, dengan rasio yang sering berada di bawah standar. Penurunan ini terutama disebabkan oleh peningkatan beban cukai dan biaya operasional tanpa diimbangi oleh kenaikan pendapatan yang memadai. Temuan ini menunjukkan bahwa PT. Gudang Garam Tbk. menghadapi tantangan signifikan dalam menjaga likuiditas dan stabilitas keuangannya.
Akuntabilitas dan Efektivitas Penggunaan Dana Direktorat Kemahasiswaan Universitas Brawijaya untuk Kegiatan Eksekutif Mahasiswa (EM) Tahun 2023 Ratna Kartika Tungga Dewi; Dwi Anggarani; Khojanah Hasan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5344

Abstract

The Student Executive Board is a student organization within the campus that acts as the executive body at the university level, led by a Student President or Head of the SEB. The SEB often organizes activities funded by the student affairs directorate of Brawijaya University. Accountability is an obligation that demonstrates responsibility, and responsibility yields consequences. These consequences can be in the form of rewards or sanctions, and effectiveness is a measure that indicates how far the targets (quantity, quality, and time) have been achieved. The Student Executive Board is responsible for the funds provided by the student affairs directorate of Brawijaya University. An activity accountability report is one form of accountability and effectiveness report provided by the Student Executive Board. However, there are still many aspects that need to be considered in the supervision of the funding process and its management. The purpose of this study is to analyze the accountability and effectiveness of the use of funds from the student affairs directorate of Brawijaya University for the activities of the Student Executive Board. This study uses qualitative descriptive analysis. The results of the study indicate that the Student Executive Board (SEB) has implemented accountability and effectiveness in the activities carried out and in the reports submitted.
Pengelolaan Dana Bos Di SMP Negeri 2 Soa Kecamatan Soa Dalam Upaya Menghasilkan Laporan Pertanggungjawaban Keuangan Yang Akuntabel Periode 2020-2022 Beatriks Doke Meo; Dwi Anggarani; Khojanah Hasan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5839

Abstract

This research is about the Management of BOS Funds at SMP Negeri 2 Soa, Soa District in an Effort to Produce Accountable Financial Responsibility Reports (2020-2022 Period). To find out about the management of BOS Funds at SMP NEGERI 2 SOA in an effort to produce accountable financial responsibility reports. in this research is descriptive qualitative with data collection techniques using interviews, observation and documentation studies. The informants in this research are the principal, treasurer, teachers, committee. The results of the research show that the management of BOS funds at SMP Negeri 2 Soa has been going well as seen from a form of accountability that is in accordance with the BOS Fund technical guidelines and has produced accountable financial reports.
Evaluasi Pengelolaan Keuangan Desa Sesuai Dengan Peraturan Menteri Dalam Negeri No. 20 Tahun 2018 Pada Desa Libunio Kecamatan Soa Kabupaten Ngada Yovita Eno Meo; Sodik Sodik; Dwi Anggarani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3531

Abstract

This descriptive qualitative research evaluates the conformity of financial management in Libunio Village with the Ministry of Home Affairs Regulation (Permendagri) No. 20 of 2018. The results show that a high level of administrative compliance has been achieved (the principles of Orderliness and Budget Discipline are fulfilled through the use of SISKEUDES). However, the analysis indicates that transparency needs to be enhanced by providing more open access to village financial information for the public, for example, through the establishment of a village website and community radio as stipulated in the regulation. It is concluded that the Village Government needs to strengthen its means of publication and the use of information media to fully realize the effectiveness of the transparency principle in accordance with the provisions of Permendagri.
Pengaru Penerapan Standar Akuntansi Pemerintah Kualitas Aparatur Pemerintahan Daerah dan Good Governance Terhadap Kualitas LaporanKeuangan (Studi Kasus Pada Dispenduk Kabupaten Belu Tahun 2021-2023) Revalina Freitas Raimanis; Dwi Anggarani; Khojanah Hasan
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 3 (2025): Oktober - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i3.3532

Abstract

This study aims to analyze the influence of the implementation of Government Accounting Standards (SAP), the quality of local government officials, and the principles of good governance on the quality of financial statements at the Department of Population and Civil Registration (Dispendukcapil) of Belu Regency for the period 2021–2023. The quality of local government financial statements is highly important as a form of accountability and transparency in public financial management. The research method employed is quantitative with a survey approach. Data were obtained through the distribution of questionnaires to 41 respondents consisting of officials and employees directly involved in financial management. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25, including validity and reliability tests, classical assumption tests, and hypothesis testing using partial (t-test) and simultaneous (F-test) analyses. The results of the study indicate that, partially, the implementation of SAP, the quality of local government officials, and good governance have a positive and significant effect on the quality of financial statements. Among these three variables, good governance has the most dominant influence. Simultaneously, SAP, the quality of local government officials, and good governance significantly affect the quality of financial statements, with a coefficient of determination (R²) of 0.818, meaning that 81.8% of the variation in the quality of financial statements is explained by the three independent variables, while the remaining 18.2% is influenced by other factors outside this study. This study emphasizes that improving the quality of local government financial statements requires a combination of proper regulatory implementation, adequate competence of officials, and good as well as transparent governance.
Co-Authors AA Sudharmawan, AA Adya Hermawati Ahmad Fairuzabadi Ahmad Sya’roni Ainun, Siti Nur Aliviatus Zahro Amelia, Rissa Ana Sopanah, Ana Ananggadipa Pratama Azizati Putri Arsita Baehaqi Baits Nur, Ayu Wandani Mustika Rahma Beatriks Doke Meo Candra Aditya Catur Pambudi Charisma Firdnandya Putri Choirul Anam Choirum Alfi Shariana Umami Cindy Veronica Devi Nurul Qomariah Dharmayanti Pri Handini Dita Andhini Setiyowati Dwi Salsabila Efendi, Muhammad Rizki Eka Rimba Putra Martha Pratama Endah - Puspitosarie Endah Puspitosarie Fadhilah, Laili Nur Fatkhurohman Fatkhurohman Fatriana Kadir, Shaifany Gunarianto Gunarianto H. Mas'ud, Muchlis Hakim, Naufal Rahman Al Hartini Prawesti Prasetyaning Hasan, Khojana Inarti Ficilia Indah Dewi Nurhayati Irfan Fatoni Irfan Fatoni Jultantyo, Satryo Khojanah Hasan Khojanah Hasan Khojanah Hasan, Khojanah Mas'ud, Muchlis H. Meilia, Risa Mesdila, Mey Elviany Muhammad Tulus Efendi Mulyani, Alif Fidiyanti Nasharuddin Mas Nerizqullah Auriga Tsarwa Ningayutasari, Cindya Novita Sari Nuraini, Rachma Yanvi Okrofa, Melania Pradita Wahyu Delfiana Puspitasarie, Endah Putri Nadia, Tanya Putri, Dewi Rarasati Mustafa Ratna Kartika Tungga Dewi Ratuanik, Preska Kemuel Feliks Revalina Freitas Raimanis Risqi, Nor Widianah Sandika Hayudi Khrisna Sari, Novita Alaika Setioputri, Agustina Mega Sinta Idani Pertiwi Sodik Sodik Supriyadi, Ana Sopanah SURVIVAL - - Syamsul Bahri Syamsul Bahri Syifaatuz Zadida Ilyas Syifa Ummi Marzuqoh M Untung Wahyudi uspitosarie, Endah P Vidya Wulandari Wahyudi, Untung Wardhana, Rifki Fandika Daffa Wiwin Purnomowati Yohana Taruli Vlorentina Yovita Eno Meo Yuni Kartikasari Zaenudin Zaenudin Zulkifli