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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 Wiwit Hadi Parwoko; Dewi Saptantinah Puji Astuti; Sunarti Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6223

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) Achmad Wisnu Abdulloh Suratno; Dewi Saptantinah Puji Astuti; Fadjar Harimurti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 16 No. 4 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/jasti.v16i4.6224

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.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MOTIVASI MANAJEMEN LABA DI SEPUTAR RIGHT ISSUE DEWI SAPTANTINAH PUJI ASTUTI
Jurnal Ilmiah Akuntansi dan Bisnis Vol 2 No 2 (2007)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.203 KB)

This research is aimed at analysing factors influencing the motivation of management toconduct earnings management activity around the timing of right issue, and investigatingwhether there are any differences between discretionary accruals before and after the right issue,that is the discretionary accruals tend to be high before the right issue than that of after the rightissue. Some factors influencing the motivation of earnings management used in this research areownership structures, consisted of institutional ownership, managerial ownership, leverage andsize; in this research size was included into controlled variable and earnings management wassubstituted (proxy) with discretionary accruals.The sample of this research consists of companies conducting the right issue between theyear of 1998-2001, with 2 years observation period before and after the right issue. Therefore,the period included in this research is 1996-2003. Hypothesis testing is conducted usingregression, while pair t-test is used to investigate the differences of discretionary accruals beforeand after the right issue. The result shows that leverage influences the earnings managementpositively and significantly. It means that the higher the leverage, the more the management ismotivated to conduct earnings management. In addition, the result of the study shows that thereare differences between discretionary accruals before the right issue and that of after the rightissue, i.e. the discretionary accruals before the right issue tends to be higher than that of after.

The Effect of Leverage and Company Size on Company Value Moderated by Corporate Social Responsibility (CSR) (Case Study on LQ 45 Stock Company 2017-2019) Dewi Saptantinah Puji Astuti; Djoko Kristianto; Hesti Setyoningsih
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3635

Firm value is the investor's perception of the company, which is often associated with stock prices. Firm value can be increased through several indicators, including leverage, company size, and corporate social responsibility. The purpose of this study was to determine the effect of leverage and firm size on firm value with CSR as a moderating variable. This study uses secondary data sources. The population in this study is the LQ45 stock company for the 2017-2019 period. The samples obtained were 23 companies using the purpose sampling method. The data analysis technique used is descriptive statistical analysis, classical assumption test, hypothesis testing and absolute difference analysis test. The results of the study concluded that leverage has a positive and significant effect on firm value, firm size has a positive and significant effect on firm value. CSR cannot moderate the effect of leverage and firm size on firm value in companies that are members of LQ45 shares for the 2017-2019 period.

Pemberdayaan Ibu-Ibu Rumah Tangga Dalam Pengembangan Usaha Dan Peningkatan Pendapatan Pada Usaha Home Industry Di Jeruk Sawit,Gondang Rejo Karanganyar Astuti, Dewi Saptantinah Puji; Sarwono, Aris Eddy
WASANA NYATA Vol 7, No 1 (2023)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v7i1.1451

Pengabdian ini dilaksanakan di Dusun Kedung Gong , Desa Jeruk sawit, Kecamatan Gondang Rejo, Kabupaten Karanganyar. Lingkungan di wilayah tersebut banyak yang melakukan berbagai macam kegiatan usaha home industry, diantaranya pembuatan anyaman kroso dari sisa-sisa potongan bambu yang tidak terpakai, yang dapat digunakan untuk membungkus pisang atau buah-buahan di pasar, akan tetapi usaha home industry tersebut kurang dioptimalkan usahanya, dikarenakan mereka belum memahami cara mengembangkanÂ usahanya, sementara kegiatan tersebut dapat bermanfaat dalam mendayagunakan tenaga yang ada di wilayah tersebut agar lebih produktif. Usaha tersebut juga belum dikelola dengan baik, karena belum ada pencatatan secara rapi transaksi penerimaan dan pengeluaran kas secara sederhana. Untuk itu tim prngabdian tertarik untuk membantu memberikan pemahaman cara mengembangkan usaha agar efektif dan memberikan pelatihan cara mengelola keuangan dengan baik, agar terlihat seberapa besar biaya yang dikeluarkan dan pendapatan yang diperoleh.Tim pengabdian dari kelompok kami dari Prodi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi melaksanakan kegiatan pengabdian ini dengan cara melakukan kegiatan pendampingan pengembangan usaha serta cara pengelolaan keuangan dengan baik. Hasil kegiatan pengabdian ini adalah pengelolaan usaha yang lebih tertata rapi dan pembukuan yang lebih rapi serta informatif

Pengaruh Perputaran Persediaan, Likuiditas dan Profitabilitas Terhadap Kualitas Laba Pada Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Sri Rejeki; Dewi Saptantinah Puji Astuti
Akuntansi Vol. 3 No. 3 (2024): September: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i3.2043

The aim of this research is to determine the significance of the influence of inventory turnover, liquidity and profitability on earnings quality in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses quantitative data, secondary data sources are company financial report. The number of samples in this research is 21 companies, sampling uses a purposive sampling method. The data collection method used is documentation methods, obtained from the official website www.idx.co.id and the official website of the food and beverage sub-sector company. The data analysis technique used is multiple linear regression analysis. The result of the t test study state that inventory turnover and liquidity has no significant effect on earnings quality in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period, while profitability has a significant negative effect on earnings quality in food and beverage sub sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research only uses food and beverage sub-sector companies as the object and uses three variables. Future researchers are expected to expand the research object and add other variables such as currency exchange rates, shipping costs, profit growth, accounts receivable turnover.

THE INFLUENCE OF IMPLEMENTATION ALTERNATIVE AUDIT PROCEDURES ON THE AUDIT QUALITY RESULTS IN THE COVID-19 PANDEMIC: (Study at Auditors on Public Accounting Firm Auditors in Central Java) Astuti, Dewi Saptantinah Puji; Pratama, Khofifah Indar; Kristianto, Djoko
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i1.492

The accuracy of the audit results is determined by the auditor's ability to perform their duties in accordance with the applicable public accountant code of ethics and auditing standards. The auditor can find irregularities in the client's accounting system while auditing the financial statements of the client and report them in the audited financial statements. The purpose of this study was to determine whether the covid-19 pandemic that occurred affected auditors in auditing the financial statements of a company, causing differences in the quality of audit results. This study uses a survey method using a quantitative approach. The data collection method used a questionnaire with a sample of 90 respondents who were both junior and senior auditors at the Public Accounting Firm in Central Java. Sampling technique with saturated sampling. Based on the results, all variables have a significant effect on the quality of audit results during the COVID-19 pandemic. This shows that if the variables of audit evidence, audit digitization, and professional skepticism are good, the quality of the audit results will also be good.

THE EFFECT OF APPLICATION OF AUDIT DIGITALIZATION ON AUDITOR PERFORMANCE WITH PROFESSIONAL ETHICS AS A MODERATION VARIABLE : (Survey on KAP in Central Java) Astuti, Dewi Saptantinah Puji; Rohmah, Uliya
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.655

In recent years, digitalization has transformed various aspects of business operations, including the field of auditing. The integration of digital technologies in audit processes has the potential to enhance efficiency, accuracy, and overall performance. As organizations increasingly adopt digital audit practices, it becomes essential to examine the impact of digitalization on auditor performance. The objective of this research is to assess the impact of digitalization audits on auditor performance. The study focuses on a public accounting firm located in Central Java, comprising a total of 24 individuals. Primary data was collected for this research. The population considered was the entire group of auditors working in public accounting offices in Central Java. Purposive sampling method was employed, resulting in a sample size of 60 auditors. Data was collected through questionnaires distributed directly to auditors in the public accounting offices in Central Java. Multiple linear regression analysis was used to analyze the data. The data analysis techniques included classic assumption testing, multiple linear analysis, t-test, F-test, coefficient determination (R2), and regression analysis with a moderating variable. The results of the research indicate that audit digitization has a significantly positive influence on auditor performance. However, professional ethics was found to have no moderating effect on the influence of audit digitization on auditor performance in public accounting firms in Central Java.

Pengaruh Stabilitas Keuangan dan Target Keuangan terhadap Kecurangan Laporan Keuangan : (Survei pada Perusahaan Food and Beverage yang Terdaftar di BEI Tahun 2018-2022) Octavia Eriyana; Dewi Saptantinah Puji Astuti
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2375

This research aims to analyze the effect of financial stability on fraudulent financial reports in food and beverage companies and financial targets on fraudulent financial reports in food and beverage companies listed on the BEI (Indonesian Stock Exchange). This type of research uses quantitative data, secondary data sources in the form of company financial reports. The number of samples for this research was 20 companies, the sample collection technique used a purposive sampling method. The research data collection method uses documentation methods obtained from the official website www.idx.co.id and the official website of food and beverage sub-sector companies. This research is new in the year of research and research objects used. The analysis technique used is multiple regression test, t test, and coefficient of determination test using SPSS software. The research results show that financial stability has no significant effect on fraudulent financial reports in food and beverage companies, and financial targets have a significant effect on fraudulent financial reports in food and beverage companies. The limitation of this research is that it only uses two independent variables and this research uses a small sample size, namely 64 samples. Suggestions for future researchers are that they can add other independent variables that could possibly influence financial report fraud and that future researchers can choose research samples from industrial sectors other than food and beverage.

Pemberdayaan Ibu-Ibu Rumah Tangga Dalam Pengembangan Usaha Dan Peningkatan Pendapatan Pada Usaha Home Industry Di Jeruk Sawit,Gondang Rejo Karanganyar Astuti, Dewi Saptantinah Puji; Sarwono, Aris Eddy
WASANA NYATA Vol 7, No 1 (2023)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v7i1.1451

Pengabdian ini dilaksanakan di Dusun Kedung Gong , Desa Jeruk sawit, Kecamatan Gondang Rejo, Kabupaten Karanganyar. Lingkungan di wilayah tersebut banyak yang melakukan berbagai macam kegiatan usaha home industry, diantaranya pembuatan anyaman kroso dari sisa-sisa potongan bambu yang tidak terpakai, yang dapat digunakan untuk membungkus pisang atau buah-buahan di pasar, akan tetapi usaha home industry tersebut kurang dioptimalkan usahanya, dikarenakan mereka belum memahami cara mengembangkanÂ usahanya, sementara kegiatan tersebut dapat bermanfaat dalam mendayagunakan tenaga yang ada di wilayah tersebut agar lebih produktif. Usaha tersebut juga belum dikelola dengan baik, karena belum ada pencatatan secara rapi transaksi penerimaan dan pengeluaran kas secara sederhana. Untuk itu tim prngabdian tertarik untuk membantu memberikan pemahaman cara mengembangkan usaha agar efektif dan memberikan pelatihan cara mengelola keuangan dengan baik, agar terlihat seberapa besar biaya yang dikeluarkan dan pendapatan yang diperoleh.Tim pengabdian dari kelompok kami dari Prodi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi melaksanakan kegiatan pengabdian ini dengan cara melakukan kegiatan pendampingan pengembangan usaha serta cara pengelolaan keuangan dengan baik. Hasil kegiatan pengabdian ini adalah pengelolaan usaha yang lebih tertata rapi dan pembukuan yang lebih rapi serta informatif

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