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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi dan Sistem Teknologi Informasi Graduasi: Jurnal Bisnis & Ekonomi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Wasana Nyata JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Social And Economics Research Transformasi: Journal of Economics and Business Management Jurnal Riset Ekonomi dan Akuntansi JAKBS WASANA NYATA Jurnal Nirta: Studi Inovasi Akuntansi: Jurnal Riset Ilmu Akuntansi journal of social and economic research
Dewi Saptantinah Puji Astuti
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Veterinary Other

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PERAN INTERNAL AUDIT DAN KOMITE AUDIT DALAM MEWUJUDKAN GOOD CORPORATE GOVERNANCE Astuti, Dewi Saptantinah Puji
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 8, No 1 (2010): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract Good Corporate Governance (GCG) is the situation toward good manage in the business, there are transparency and accountability. Therefor, need cooperation of  all section within the company ,  for example top manager until low manager. Exception corporation, the organization need internal control, usually name Internal Control Systems (ICS). Internal Control Systems have been done auditor intern, internal auditors accountable  for their duties to the management company. Some companies have the commissioners and shareholder need to audit committe.. In daily activities between internal audit and audit committes should work together in realizing the condition Good Corporate  Governance (GCG). Auditor intern have duty to success intern control, and audit committe have duty to review the task of auditor intern and accountability to precident director and shareholder. The members of the committe audit have background at least master degree of accountant and skill as an auditor in the Accoutant Public Corporation. Keywords: Good Corporate Governance,  Auditor Intern, Audit Committee and Internal Control Systems (ICS)
Penggunaan Model Regresi Logistic Untuk Menguji Faktor-Faktor Yang Mempengaruhi Penerimaan Going Concern Audit Opinion Pada Industru Perbankan Astuti, Dewi Saptantinah Puji; Sarwono, Aris Eddy
Graduasi: Jurnal Bisnis & Ekonomi Vol 34, No 2 (2015): November
Publisher : STIE Surakarta

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Abstract

A going concern assumption survival in an entitys financial reporting, so that if an  entity  has  a  condition  that  otherwise  it  shall  become  problematic.  The  main problems  in  the  banking  sector  in  Indonesia  is  like  the  crisis  in  1999.  The  main objective of this study was to determine the main factors that affect the acceptance of a going concern audit of the banking industry in Indonesia. The data used in this research is  data  from  the  financial  statements  of banks  in  2011  to  2013 by purposive sampling technique sampling.Technik retrieval of data using the technique documentation of the data  in  the  IDX  (Indonesia  Stock  Exchange),  especially  for  the  banking  sector  in Indonesia. Testing hypothesis  in  this  study  using  multivariate  analysis  using  logistic regression (logistic-regresion), results showed that audit tenure, the quality of audit and independent  commissioners  have  influence  on  giving  opinions  going  concern,  but shopping opinion, independent directors and managerial ownership has no effect to the going concern opinion
ANALISIS PENERAPAN SISTEM AKUNTANSI PENDIDIKAN PADA PENDIDIKAN ANAK USIA DINI AL FAHMY DESA NGIJO KARANGANYAR Astuti, Dewi Saptantinah Puji
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 10, No 1 (2014): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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ABSTRACT The research was conducted in the non-profit oriented organization, namely the Al Fahmy Playgroup, arguing that playgroup education has been growing but the implementation is still a lot that has not been guided by the procedures and the resulting financial statements are not in accordance with accounting standards education. The purpose of this study is to provide an overview for managers in the field of education on the importance of the application of the accounting system of education in the context of the delivery of financial accountability. The study was descriptive data is the primary data, from interviews and secondary data derived from the documents and related references. From the research, it was concluded that playgroup education is still not understood the proper accounting standards for use, and there are still many weaknesses in the control intern, for example with the lack of segregation of duties functions in the playgroup, as well as documents and records are still sober, and incomplete. Keywords: accounting systems, accounting procedures, accounting standards education
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di BEI Tahun 2012 – 2017) Hidayah, Liina Hasna; Astuti, Dewi Saptantinah Puji; Kristianto, Djoko
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 1 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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The Purpose of this research is to analyze (1) the effect of economic performance on corporate financial performance, (2) the effect of environmental performance on corporate financial performance, (3) the influence of social performance on corporate financial performance, (4) the influence of leverage on corporate financial performance using a ratio profitability (ROA). The population in this study are mining sector companies listed on the Stock Exchange in 2012 – 2017. The number of companies sampled in this study were 10 companies. The data collection method used is the documentation method. The technical analysis of the data used in this study is multiple linear regression. The results of this study indicate that the disclosure of economic performance partially does not affect financial performance in a positive direction, partial disclosure of environmental performance does not affect financial performance with negative direction, partial disclosure of social performance does not affect financial performance with positive direction and partial leverage significant effect on financial performance with negative direction. Simultaneously Sustainability Report disclosure and leverage have a significant effect on the company's financial performance
PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu) Utami, Zulaikah Dwi; Sarwono, Aris Eddy; astuti, Dewi Saptantinah Puji
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a negative effect on the potential for fraud in the management of village fund allocations, the control environment negatively affected the potential for fraud in the management of village fund allocations and the morality of negatively affected devices with potential fraud in managing village fund allocation.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu) Utami, Zulaikah Dwi; Sarwono, Aris Eddy; astuti, Dewi Saptantinah Puji
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 15, No 3 (2019): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a negative effect on the potential for fraud in the management of village fund allocations, the control environment negatively affected the potential for fraud in the management of village fund allocations and the morality of negatively affected devices with potential fraud in managing village fund allocation.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATWAKTUAN PELAPORAN KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2018 Parwoko, Wiwit Hadi; Astuti, Dewi Saptantinah Puji; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to find empirical evidence about the factors that affect thetimeliness of financial reporting of other metal and mineral mining sub-sectorslisted on the Indonesia Stock Exchange. The factors tested in this study areprofitability, company age, company size, leverage, liquidity, KAP reputation andownership structure. The sample in this study used 8 metal and mineral miningsub sector companies listed on the Indonesia Stock Exchange in the period 2013-2018 taken using purposive sampling. These factors are then tested by logisticregression at a significance level of 5 percent. The results of the study identifiedthat company age and KAP's reputation had a significant effect on the timelinessof financial reporting, while profitability, company size, leverage, liquidity andownership structure did not affect the timeliness of financial reporting in othermetal and mineral mining sub-sectors listed on the Indonesia Stock Exchange.
PENERAPAN APLIKASI AKUNTANSI LAMIKRO BERDASARKAN SAK EMKM PADA USAHA MIKRO KECIL MENENGAH (STUDI KASUS PADA GILAPOLOS) Suratno, Achmad Wisnu Abdulloh; Astuti, Dewi Saptantinah Puji; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17, No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to (1) determine whether the LAMIKRO applicationprogram based on SAK EMKM is appropriate for Gilapolos. (2) To know thesteps of the LAMIKRO Application program at Gilapolos. This study usesqualitative and quantitative data by observing the development of Gilapolos,production and sales as well as data collection in the form of Gilapolos financialtransaction records. Data were collected by means of observation, interviews anddocumentation. The results show that (1) the LAMIKRO application based onSAK EMKM can be applied correctly to Gilapolos' business, (2) describes thesteps in operating the LAMIKRO application, from creating a LAMIKRO accountto getting results in the form of an income statement and a statement of financialposition.
PENERAPAN AUDIT MODERN DI ERA TEKNOLOGI INFORMASI Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 5 No. 1 (2006): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Progressively information exploiting broadness and progressively share information for all decision of business, hence quality of information very is needed. To be able to provide information which with quality, needed use technology, this matter because of technology so central in assisting to yield information faster, efficient and with quality. In a condition information technology expanding like this time, accountant claimed to be able to keep abreast of the by out for study information technology. There are some reason hit is important of accountant study the the information technology, among others accountant expected not only as consumer but expected as developer a system and as auditor expected can evaluate and system, by owning the the ability hence accountant can obtainget beneficial position along with information system growth like this time. Go together information technology growth with usage computer network which progressively wide, hence transaction process also experience of change, transaction process expected faster, and progressively wide. Thereby accounting process also will experience of change, because progressively the increasing of requirement of information which quickly, wide and is accurate, hence accountancy as process to yield finance information also experience of growth Keywords: Modern Audit, Information Technology
REVIEW PENELITIAN TENTANG EARNINGS MANAGEMENT TERHADAP KINERJA PERUSAHAAN Dewi Saptantinah Puji Astuti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 7 No. 1 (2009): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Abstract Finance Information to company represent one of the information regarding hit the condition of company especially information having the character of finance, the information elementary serve the purpose of in performance assessment of an company. relevant information in obtainable performance assessment from balance report, because during the time size measure of erformance relied on by a profit acquirement of company report of company Balance of be of benefit to investor especially for the decision making of invesment, this matter relate to the return expected will be obtained by investor (return ekspektasi). For the reason management try to arrange the profit presented, that is by improving profit reported so that company performance seen nicely. The action recognized by earnings is management. here are some definition of concerning earnings management and also some research of related to this earnings management, breakdown of in detail regarding the earnings management and also issue of related to earnings management will be presented at solution shares. Intention of this article writing is mereview of some research of concerning earnings management, and finally from some the review research of dambil conclusion of about this earnings management will be able to influence the performance of an company. Keywords : company performance, earning management
Co-Authors Achmad Wisnu Abdulloh Suratno Anggun Marettha Ardani Moresca Putu Wijaya Aris Eddy Sarwono Aris Eddy Sarwono Cindy Intan Kusumawati DJOKO KRISTIANTO Fadjar Harimurti Fadjar Harimurti Fanisa Anggita Putri Hesti Setyoningsih Hidayah, Liina Hasna Liina Hasna Hidayah Lusianawati Aprilani Mardayanti, Leni Novita Sari Octavia Eriyana Parwoko, Wiwit Hadi Pratama, Khofifah Indar Priola Meilida Rispantyo Rispantyo Rohmah, Uliya Sri Rejeki Sunarti Sunarti Sunarti Suratno, Achmad Wisnu Abdulloh Titik Haryani Utami, Zulaikah Dwi Wiwit Hadi Parwoko Wulandari Wulandari Zulaikah Dwi Utami