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All Journal Transformasi: Jurnal Pengabdian Masyarakat EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MODUS-Jurnal Ekonomi dan Bisnis JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Bisnis dan Akuntansi JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Abdimas Mandiri Jurnal Akademi Akuntansi (JAA) Tangible Journal Journal of Innovation and Community Engagement Jurnal Multidisiplin Madani (MUDIMA) Jurnal Atma Inovasia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) eProceedings of Management Innovative: Journal Of Social Science Research Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Akuntansi
Wahdan Arum Inawati
Universitas Telkom
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Pengaruh Tekanan Eksternal, Ketidakefektifan Pemantauan, Opini Auditm Dan Pergantian Direksi Terhadap Kecurangan Laporan Keuangan (Studi pada Perusahaan Keuangan Sub Sektor Perbankan Periode 2016 – 2020) Artanti, Nailah; Nurbaiti, Annisa; Inawati, Wahdan Arum
eProceedings of Management Vol. 10 No. 2 (2023): April 2023
Publisher : eProceedings of Management

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Abstract

Dalam sebuah pengelolaan keuangan di perusahaan pastinya tidak luput dari kecurangan laporan keuangan atauniat buruk seseorang yang ingin melakukan penyalahgunaan keuangan perusahaan yang berdampak menyebabkankerugian bagi perusahaan dan dapat dikatakan sebagai suatu tindakan kriminal yang disebut Fraud. Terjadinyakecurangan laporan keuangan membutuhkan alat pendeteksi yang digunakan untuk mengetahui adanyamanipulasi salah satunya Beneish M-Score. Penelitian ini bertujuan untuk mengetahui pengaruh tekanan eksternal,ketidakefektifan pemantauan, opini audit dan pergantian direksi kecurangan laporan keuangan pada perusahaansector keuangan subsektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2016-2020, baik secarasimultan maupun parsial. Populasi dalam penelitian ini adalah perusahaan sector keuangan subsektor perbankanyang terdaftar di Bursa Efek Indonesia periode 2016-2020. Teknik pengambilan sampel menggunakan purposivesampling sehingga diperoleh 170 sampel dari 34 perusahaan dengan periode penelitian selama lima tahun. Metodeanalisis data dalam penelitian ini adalah analisis regresi logistik dengan menggunakan IBM SPSS 26. Penelitianini menunjukkan bahwa tekanan eksternal, ketidakefektifan pemantauan, opini audit, dan pergantian direksi secarasimultan berpengaruh signifikan terhadap kecurangan laporan keuangan. Secara parsial, tekanan eksternalberpengaruh negatif signifikan terhadap kecurangan laporan keuangan. Sedangkan, ketidakefektifan pemantauan,opini audit, dan pergantian direksi tidak berpengaruh terhadap kecurangan laporan keuangan. Hasil penelitian inidiharapkan dapat menjadi tambahan informasi dengan menganalisis kemungkinan terjadi dalam kecuranganlaporan keuangan untuk hal pengambilan keputusan ketika akan berinvestasi.Kata Kunci-ketidakefektifan pemantauan, opini audit, pergantian direksi, tekanan eksternal, kecurangan laporankeuangan
Pengaruh Good Corporate Governance Dan Corporate Social Responsibilty Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2022) Hakimsyah, Maryo Maulana; Inawati, Wahdan Arum
eProceedings of Management Vol. 11 No. 3 (2024): Juni 2024
Publisher : eProceedings of Management

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Abstract

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Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies Inawati, Wahdan Arum; Azizah, Adinda Noor
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.31016

Abstract

This study aims to examines the influence of adoption of extensible business reporting language (XBRL) and corporate governance (CG) on financial reporting timeliness. CG variables consist of size of the board of directors, institutional ownership, and auditor turnover by involving corporate size and audit opinion as control variables. The samples of this study are 87 companies of consumer cyclicals sector listed in the Indonesian Stock Exchange between 2019 and 2021 consistently (or 261 observations). Data were analyzed using the logistic regression method and the results show that institutional ownership, and auditor turnover have a significant influence, while XBRL adoption and board size do not have a significant influence on timeliness of financial reporting in the sample companies. Institutional ownership has a positive influence, while auditor turnover has a negative influence on timeliness of financial reporting.
Hotel Revenue Performance: Roles of Labor, Liquidity, and Governance Mechanism Agung, Chris Petra; Inawati, Wahdan Arum; Anggita, Meidila
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1615

Abstract

There is a remarkable contribution of hotel industries towards Indonesian GDP in the past few years. However, hotel business is vulnerable to uncertainty such as economic crisis, regulation changes, and pandemic. This vulnerability inevitably causes a decrease in hotels’ occupancy rate that would lead to lower revenue growth. This study aims to analyze three factors that represents these uncertainties namely labor cost, liquidity, and governance mechanism. The samples involved in this paper were hotel companies listed in Indonesia Stock Exchange in 2017-2022 period. Data is collected through published financial reports. Multiple regression is done by using SPSS version 21. The results showed that: (1) labor cost significantly and negatively affected hotel revenue growth. This finding indicates that labor cost is only one of components forming labor productivity while labor productivity has more determining power in increasing hotel revenue; (2) board of director size significantly and negatively affected hotel revenue growth. This finding indicates that there is higher chance of negligence to duties for board of director members who have more peers in comparison with those who have less; (3) liquidity did not significantly affect hotel revenue growth. This finding suggests hotel companies to allocate their cash and cash equivalents to other allocations that have more capability in generating revenue. Furthermore, the R square is 0,243 meaning that hotel revenue growth is 24,3% explained by labor cost and board of director size.
How Financial Performance, CSR Disclosure, and GCG Mechanism in Indonesia and Malaysia Banks? Brigitta Eva Sinta Amartya; Wahdan Arum Inawati
Jurnal Multidisiplin Madani Vol. 3 No. 9 (2023): September, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i9.5883

Abstract

The goals of this study is to ascertain the simultaneous or partial effects of corporate social responsibility disclosure, board size, managerial ownership, and institutional ownership. The population in this study are banking sub-sector companies listed on the Indonesia Stock Exchange and Malaysia Stock Exchange in 2017-2022. The sample selection in this study used a purposive sampling method. The samples obtained were 12 Indonesian banking companies and 6 Malaysian banking companies. The data analysis used is descriptive and panel data regression. Based on the research results, the banks listed on the Indonesia Stock Exchange show that CSR disclosure, board size, and managerial ownership do not affect financial performance and institutional ownership positively affects financial performance. Meanwhile, the banking sub-sector companies listed on the Malaysia Stock Exchange show that CSR disclosure, board size, managerial ownership, and institutional ownership do not affect financial performance
BAGAIMANA R&D MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DENGAN KINERJA PERUSAHAAN? Agung, Chris Petra; Inawati, Wahdan Arum
Modus Vol. 35 No. 1 (2023): Vol. 35 No. 1 (2023): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v35i1.6600

Abstract

During the Covid-19 pandemic, in general, Indonesian pharmaceutical industry experienced negative growth, however, there were some companies who reported higher profits. One of the resources contributing to company performance is Intellectual Capital (IC). This research aims to analyze the influence of IC and Total Asset Turnover (TATO) towards performance with Research and Development Intensity (RDI) as a moderating variable. Company performance is measured by Return on Equity (ROE), while IC is measured by its three components: Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), and Structural Capital Efficiency (SCE). This research uses quantitative approach by analyzing secondary data obtained from published financial reports during 2015-2021 period. This research empirically proves that HCE and SCE have no significant influence towards ROE, even after being moderated by RDI. CEE positively and significantly influences ROE, however, the influence will be insignificant after RDI moderation. TATO has negative and significant influence towards ROE, however, the RDI moderation will turn the influence into positive. Keywords: capital employed efficiency; intellectual capital; R&D intensity; return on equity. Selama masa pandemi Covid-19, secara umum industri farmasi di Indonesia mengalami pertumbuhan negatif, akan tetapi terdapat beberapa perusahaan yang mencatatkan laba lebih tinggi. Salah satu sumber daya perusahaan farmasi yang berkontribusi terhadap kinerja adalah Intellectual Capital (IC). Penelitian ini bertujuan untuk menganalisis pengaruh IC dan Total Asset Turnover (TATO) terhadap kinerja dengan dimoderasi oleh Research and Development Intensity (RDI). Kinerja perusahaan diukur menggunakan Return on Equity (ROE), sedangkan IC diukur dengan menggunakan tiga komponen yang membentuknya: Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), dan Structural Capital Efficiency (SCE). Penelitian ini menggunakan pendekatan kuantitatif dengan mengolah data sekunder yang didapat dari laporan keuangan yang dipublikasikan pada periode 2015-2021. Hasil penelitian menunjukkan bahwa HCE dan SCE tidak mempengaruhi ROE secara signifikan baik sebelum maupun sesudah dimoderasi oleh RDI. CEE berpengaruh positif dan signifikan terhadap ROE sebelum dimoderasi oleh RDI, namun pengaruh tersebut menjadi tidak signifikan setelah dimoderasi oleh RDI. TATO memiliki pengaruh negatif dan signifikan terhadap ROE sebelum dimoderasi oleh RDI, namun pengaruh tersebut berubah menjadi positif dan signifikan setelah dimoderasi oleh RDI. Kata kunci: modal intelektual; capital employed efficiency; R&D intensity; return on equity.
PELATIHAN PENGELOLAAN BIAYA UNTUK MENGHASILKAN KEUNTUNGAN MAKSIMAL DI PONDOK PESANTREN MODERN ASSURUUR KABUPATEN BANDUNG Saraswati, Rr. Sri; Inawati, Wahdan Arum; Octrina, Fajra
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 4 (2024): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i4.24990

Abstract

Abstrak: Pengelolaan biaya yang efektif dan efisien sangat penting bagi kelangsungan operasional dan keberlanjutan Pondok Pesantren Modern Assuruur di Kabupaten Bandung. Artikel ini membahas pelaksanaan pelatihan pengelolaan biaya untuk mencapai keuntungan maksimal di pondok pesantren tersebut. Pelatihan ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pengurus pesantren dalam mengelola biaya, mengoptimalkan penggunaan sumber daya, serta menerapkan transparansi dan akuntabilitas dalam pengelolaan keuangan. Metode pelaksanaan meliputi presentasi, diskusi, dan evaluasi melalui 5 pertanyaan di dalam kuesioner yang menunjukkan respons positif dari peserta yang merupakan 26 pengurus manajemen di Pondok Pesantren Modern Assuruur di Kabupaten Bandung. Hasil pelatihan diharapkan dapat membantu pondok pesantren dalam menghadapi tantangan keterbatasan sumber dana, pengeluaran tidak terduga, dan manajemen keuangan yang lemah. Peserta memberikan umpan balik sebanyak 96,92% menyatakan setuju dan sangat setuju bahwa materi kegiatan sesuai dengan kebutuhan peserta yang mudah dipahami dan diimplementsikan. Peserta juga memahami potensi sumber pendapatan baru yang harus dikaji lebih dalam termasuk biaya yang ditimbulkan dari pendapatan tersebut agar meraih keuntungan. Implementasi strategi yang dibahas dalam pelatihan ini diharapkan dapat meningkatkan kinerja keuangan, efisiensi operasional, dan kualitas layanan pendidikan di Pondok Pesantren Modern Assuruur. Abstract: Effective and efficient cost management is crucial for the operational continuity and sustainability of Pondok Pesantren Modern Assuruur in Kabupaten Bandung. This article discusses the implementation of cost management training aimed at achieving maximum profit within the school. The training aims to enhance the knowledge and skills of the school's administrators in managing costs, optimizing resource use, and promoting transparency and accountability in financial management. The implementation methods include presentations, discussions, and evaluations through a questionnaire comprising five questions, which received a positive response from the 26 administrators participating in the training. The training outcomes are anticipated to assist the Islamic boarding school in addressing challenges such as limited funding sources, unexpected expenses, and weak financial management. Feedback from participants indicated that 96.92% agreed or strongly agreed that the training material was relevant, easy to understand, and practical. Additionally, participants recognized the potential for new income sources and the necessity to analyze the costs associated with generating this income to achieve profitability. The strategies discussed during the training are expected to enhance financial performance, operational efficiency, and the quality of educational services at Pondok Pesantren Modern Assuruur in Kabupaten Bandung.
ANALISIS SIKLUS HIDUP PERUSAHAAN MODEL DICKINSON PADA PT ADHI KARYA PERIODE 2011–2024 Said, Hilda Salman; Inawati, Wahdan Arum; Dinata, Ruri Octari
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 2 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i2.3532

Abstract

Industri konstruksi dicirikan oleh intensitas modal yang tinggi dan celah yang signifikan antara laba akrual dengan arus kas nyata. Penelitian ini bertujuan untuk memetakan tahapan siklus hidup PT Adhi Karya (Persero) Tbk selama 14 tahun menggunakan model pola arus kas yang dikembangkan oleh Dickinson pada tahun 2011. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan metode studi kasus tunggal. Data terdiri dari laporan tahunan auditan tahun 2011 hingga 2024 yang dianalisis melalui tanda (+/-) arus kas operasi, investasi, dan pendanaan. Temuan menunjukkan bahwa PT Adhi Karya mengalami evolusi siklus hidup yang dinamis. Perusahaan dominan berada pada tahap Introduction dan Growth selama era akselerasi infrastruktur (2014–2017) karena kebutuhan investasi dan pendanaan yang besar. Secara mengejutkan, perusahaan mencapai tahap Mature selama pandemi COVID-19 (2020–2021), yang menunjukkan resiliensi finansial. Pada tahun 2024, perusahaan bertransisi ke tahap Shake-out, yang mengindikasikan pergeseran strategis menuju penyehatan neraca (deleveraging) dan optimalisasi aset. Penelitian ini menyimpulkan bahwa transisi siklus hidup PT Adhi Karya mencerminkan kemampuan adaptasi strategis perusahaan dalam mengelola likuiditas di tengah penugasan infrastruktur nasional yang kompleks. Temuan mengenai tahap shake-out pada akhir periode pengamatan berfungsi sebagai instrumen deteksi dini yang menegaskan urgensi restrukturisasi aset guna menjaga stabilitas keuangan dan keberlanjutan perusahaan di masa depan.  
Co-Authors Abdullah, Arkhan Fauzan Agung, Chris Petra Ajeng Luthfiyatul Farida Aminahtul Zahroh Angela Lionika Anggita, Meidila Annisa Nurbaiti Artanti, Nailah Artista, Gianina Aufa Oktafitria Aulia Fatiha Kurniadi Avison Xaquil Azhar Azizah, Adinda Noor Brigitta Eva Sinta Amartya Cahyaningsih Cahyaningsih Debby, Teresia Didit Widiatmoko Evalyna, Naomi Mega Fadiyah Hani Sabila Fahreza, Muhammad Fariz Faishal Mufied Al Anshary Fajra Octrina Fasya, Angghy Aghniya Fauziah, Farrah Ganendra, Nadhif Akmal Hakimsyah, Maryo Maulana Hanif Azhar Hery Widijanto Hilda Hilda Salman Said Ilhami, Rafli Rizki Isyiana , Arrum Amelia Isynuwardana, Deannes JAZADI, FURQAN RAMADHAN Kurnia Kurnia Kurnia KURNIA KURNIA KURNIA KURNIA, KURNIA Marwah, Assyifa Mubarokah, Ladystia Fadwah MUHAMAD MUSLIH Muhammad Muslih Muslih, Muhamad Nabila, Dien Aulia Nathasya Prissillya Aggatha Nursadrina, Athirah Pelawi, Gracetia Diasri Rahmatika, Annisa Nurdini Rahmawati Rahmawati Rahmawati, Oni Ramdani, Achmad Tamam Hilal Rinaldy, Rifqi Adam Rr Sri Saraswati Ruri Octari Dinata S. Ja’far Husnaini Said, Hilda Salman Sekardiva, Hafidza Aphrodaity Azra Siti Aisyah Lubis, Siti Aisyah Sitorus , Clara Oktavia Sitorus, Clara Oktavia Sitti Farikha Tenri Pada Sri Rahayu Susanta, Christina Pungky Tasya Kemala Puteri Tri Widarmanti Yusuf, Nisa Adhwani Zahara, Keysha Zulkarnaen, Yoga Fauzi