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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak Indonesian Journal of Sustainability Accounting and Management Muhammadiyah International Journal of Economics and Business SENTRALISASI Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Jurnal Basataka (JBT) BALANCE Jurnal Akuntansi dan Bisnis BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Penelitian Ekonomi Akuntansi (JENSI) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Academia Open Indonesian Journal of Law and Economics Review GREENOMIKA Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Indonesian Journal of Innovation Studies Procedia of Social Sciences and Humanities Prosiding University Research Colloquium Indonesian Journal of Sustainability Accounting and Management IECON: International Economics and Business Conference
Duwi Rahayu
Universitas Muhammadiyah Sidoarjo
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

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Healthy Lifestyle, Role Ambiguity, Spiritual Quotient, and Job Burnout on Job Satisfaction Sigit Hermawan; Lina Rahma Wati; Aisha Hanif; Ruci Arizanda Rahayu; Duwi Rahayu
Muhammadiyah International Journal of Economics and Business Vol. 2, No.2, 2019
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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

Abstract

This study aims to determine the effect of Healthy Lifestyle, Role Ambiguity, Spiritual Quotient and Job Burnout on Job Satisfaction at Public Accounting Firms in Surabaya. The purpose of this study is to analyze the effect of independent variables namely Healthy Lifestyle, Role Ambiguity, Spiritual Quotient and Job Burnout influencing, the dependent variable namely Job Satisfaction assisted by using the SPSS program.  In this study the data were collected through a questionnaire method of 44 respondents by purposive sampling technique to determine the response of respondents to each variable.  Then do the data analysis in the form of quantitative analysis.  Quantitative analysis includes validity and reliability tests, hypothesis testing through the R2 test and T test.  Data analysis techniques using multiple linear regression analysis that serves to prove the research hypothesis. The results of the analysis show that healthy lifestyle, spiritual quotient and job burnout have no partial effect on job satisfaction, while role ambiguity has a partial effect on job satisfaction.
The Impact Of Psak 72 Implementation On Financial Performance In The Pandemic Time Covid-19 (Empirical Study On Real Estate Companies Registered In Indonesia Stock Exchange) Duwi Rahayu Rahayu; Imelda Dian Rahmawati; Dina Dwi Oktavia Rini
SENTRALISASI Vol. 10 No. 1 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i1.1157

Abstract

The purpose of this study is to examine the impact of the implementation of PSAK 72 on financial performance during the Covid-19 pandemic (empirical study of real estate companies listed on the Indonesian stock exchange). This research is a quantitative research, where the data used are secondary data in the form of financial statements of real estate companies. The sample of this study is a real estate company that provides periodic financial reports on the Indonesia Stock Exchange in 2019 and the second quarter of 2020 with a total of 46 sample companies. The results of the study indicate that PSAK 72 has a significant negative effect on the liquidity ratio, profitability ratio, activity ratio, and market ratio, while the implementation of PSAK 72 has no significant effect on the solvency ratio. This show, although the implementation of PSAK 72 has had a significant negative effect, companies have started to prepare for the implementation of PSAK 72 by conducting evaluations, adaptations and training for employees before actually implementing PSAK 72. The meaning of not fully implementing PSAK 72 has a negative impact on real estate company earnings, because the implementation of these standards was also followed by the Covid-19 pandemic which also resulted in a decrease in income for companies.
Pembentukan Model Pengakuan Sewa Yang Ideal Berdasarkan PSAK 73 Untuk Meningkatkan Kinerja Keuangan Perusahaan Jasa Transportasi di Indonesia Duwi Rahayu; Imelda Dian Rahmawati; Aisha Hanif
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.774

Abstract

The purpose of this study is to obtain information related to the formation of an ideal rental recognition model based on PSAK 73 to improve the financial performance of transportation service companies in Indonesia. This research is a qualitative research using a content analysis approach. The content analysis approach in this study uses secondary data and information from the financial statements of transportation service companies in Indonesia that present periodic financial reports on the Indonesia Stock Exchange in 2018, 2019, 2020 and the third quarter of 2021. Based on the availability of data, the sample of this research is 3 The transportation company with the largest number of shares outstanding on the Indonesian stock exchange is sourced from www.idx.co.id and has implemented PSAK 73 before and after January 1, 2020. The results of this study indicate the establishment of a rental recognition model for transportation companies in Indonesia based on PSAK 73 has been applied ideally implied in the company's statement of financial position. However, the implementation of PSAK 73 is not overall able to improve the financial performance of transportation service companies in Indonesia due to the reclassification of accounts into Right to Use Assets and Lease Liability which could potentially increase the company's total liabilities. This study shows that companies need to make policies to reduce risks related to the application of PSAK 73, especially for transportation service companies in Indonesia.
Konsep Governmentality dalam Membangun Fondasi Konseptual Peran Audit Internal dalam Tata Kelola Perusahaan Aisha Hanif; Dina Dwi Oktavia Rini; Duwi Rahayu
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5970

Abstract

The concept of supervision (panopticon) initiated by Michael Foucault explains how internal audit is used by management to encourage subjects to monitor themselves. The presence of internal audit produces patterns of employee behavior that make the discursive nature of the exercise of power clear. This interpretation was developed to conceptualize the preventive role of internal auditors in risk management. The concept of governmentality adopted from Foucauldian thought can facilitate the self-assessment of auditee controls used by internal auditors and is an integral part of tools to make subject matter manageable. This study aims to reveal the basic formulation of the internal auditor's strategy to maintain the auditee's trust in the internal auditor. The research method used is a qualitative research method using a phenomenological approach. The research findings state that the auditee has a perceived tendency to be suspicious of the role and function of the internal auditor, so that the auditee tends to be less able to cooperate or support the work of the internal auditor properly because internal audit activities are considered as a monitoring tool that has the effect of disrupting the routine activities of the organization.
Determining Audit Quality in the Accounting Profession with Audit Ethics as a Moderating Variable Sigit Hermawan; Duwi Rahayu; Sarwenda Biduri; Ruci Arizanda Rahayu; Nur Amalina Nisfa Salisa
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.138

Abstract

Obtaining information about a company’s financial statements has become increasingly important. Thus, highly skilled and expert public accountants are required who can execute their tasks following ethical standards. This study investigates the effects of audit professional skepticism and auditor expertise and integrity on audit quality in the accounting profession, with auditor ethics as the moderating variable. The study sample consisted of 65 auditors working in 14 public accounting firms in Surabaya, Indonesia. Data were collected through questionnaires and then analyzed using the SmartPLS approach. Results indicated that audit professional skepticism and auditor expertise and integrity positively influence audit quality. On one hand, auditor expertise, which is moderated by auditor ethics, positively influences audit quality. On the other hand, audit professional skepticism and integrity, which are moderated by auditor ethics, do not influence audit quality. The findings suggest that auditors must further improve their compliance with ethical standards to strengthen their integrity, which in turn, enables them to produce good audit quality. Furthermore, auditors must always strive to increase their professional skepticism and expertise.
Upgrading Sumber Daya Manusia di SD Muhammadiyah 1 Candi Labschool Umsida Melalui Pelatihan Akuntansi dan Perpajakan Duwi Rahayu; Dina Dwi Oktavia Rini
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 5, No 3 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v5i3.8072

Abstract

Tujuan pengabdian ini adalah untuk mengkaji prosedur pencatatan, dan pembuatan laporan keuangan yang mengacu pada ISAK 35 dan perpajakan organisasi nirlaba yakni sekolah. Metode pelaksanaan pengabdian masyarakat ini adalah melakukan perencanaan awal, wawancara dengan pihak sekolah, melakukan evaluasi awal, menyiapkan modul pelatihan akuntansi, pelaksanaan pelatihan kompetensi SDM terkait keuangan berbasis ISAK 35 dan perpajakan yang dihadiri guru, staff keuangan dan administrasi. Selanjutnya dilakukan evaluasi kegiatan dan penyusunan rencana tindak lanjut serta publikasi hasil pengabdian. Waktu pelaksanaan pelatihan mulai bulan Februari 2023 yang dilaksanakan di SD Muhammadiyah 1 Candi. Transaksi penerimaan dan pengeluaran kas dilakukan hybrid melalui prosedur sistem dan manual. Adapun sasaran dari kegiatan pelatihan ini agar sekolah dapat menerapkan ISAK 35 dalam penyajian laporan keuangan. Hasil pengabdian adalah SD Muhammadiyah 1 Candi dapat menerapkan 3 komponen laporan ISAK 35 dalam penyusunan laporan keuangan yang terdiri dari laporan posisi keuangan, laporan komprehensif dan laporan perubahan asset neto. Sedangkan laporan arus kas dan catatan atas laporan keuangan akan dibuat untuk periode akuntansi selanjutnya. Selain itu SD Muhammadiyah 1 Candi sudah melakukan pelaporan perpajakan setiap periodenya.The purpose of this service is to review the recording procedure and the preparation of financial statements referring to ISAK 35 and the taxation of non-profit organizations, namely schools. The method of implementing this community service is to conduct preliminary planning interviews with the school, conduct initial evaluations, prepare accounting training modules, and implement HR competency training related to ISAK 35-based finance and taxation, which teachers, finance, and administrative staff attend. Furthermore, an evaluation of activities, preparation of follow-up plans, and publication of the service results are carried out. The training starts in February 2023 and will be held at SD Muhammadiyah 1 Candi. Cash receipts and expenditures are carried out hybridly through system and manual procedures. The target of this training activity is so that schools can apply ISAK 35 in the presentation of financial statements. The result of the dedication is that SD Muhammadiyah 1 Candi can apply the three components of the ISAK 35 report in preparing financial reports, which consist of a statement of financial position, a comprehensive report, and a report on changes in net assets. While cash flow reports and notes on financial statements will be made for the next accounting period. In addition, Muhammadiyah 1 Candi Elementary School has carried out tax reporting for each period.
Meningkatkan Akuntabilitas Keuangan Desa di Indonesia Melalui Pelaporan Terstandar Kansha Amelinda Fauzia; Duwi Rahayu
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 4 No. 1 (2024): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v4i1.1714

Abstract

Penelitian ini menyelidiki implementasi Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 01 tentang akuntabilitas keuangan di Desa Nogosari, Rambipuji, Jember. Meskipun telah mematuhi Peraturan Menteri Dalam Negeri No. 20 Tahun 2018, yang menguraikan akuntabilitas keuangan desa, masih terdapat ketidaksesuaian dalam pemenuhan semua komponen yang diamanatkan. Secara khusus, Pemerintah Desa hanya memenuhi empat dari tujuh aturan yang disyaratkan dalam laporan pertanggungjawaban keuangan sebagaimana diatur dalam PSAP No. 01. Dengan menggunakan metode penelitian deskriptif dengan pendekatan kualitatif seperti yang diusulkan oleh Nazir (2009), penelitian ini mengidentifikasi adanya kesenjangan dalam penerapan kerangka kerja peraturan yang lengkap. Penelitian ini bertujuan untuk mendorong perbaikan peraturan pemerintah untuk memastikan bahwa laporan keuangan desa bersifat komprehensif, akuntabel, dan transparan, sesuai dengan Peraturan Pemerintah No. 71 Tahun 2010. Temuan-temuan penelitian ini menunjukkan implikasi yang signifikan terhadap modifikasi kebijakan dan potensi perbaikan tata kelola keuangan di tingkat desa.
Theory of Planned Behavior, Information Technology, and Taxpayer Compliance Sigit Hermawan; Tri Yuda Lesmana; Duwi Rahayu; Nihlatul Qudus Sukma Nirwana; Ruci Arizanda Rahayu
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.925

Abstract

This research aims to analyze the influence Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness against tax compliance. This research used quantitative as the research methodology and the data used is primary data. The object of this research is the individual taxpayers conducting business registered in KPP”X” Sidoarjo East Java, Indonesia. The population in this study amounted to 7.207 and the sampling technique used simple random sampling with a total of 100 respondents. Partially, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, information technology, and taxpayer awareness influence on tax compliance, while the Theory of Planned Behavior which proxy with perceived behavioral control is not influence on tax compliance. Simultaneously, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness influence on tax compliance.
PENGARUH PROFITABILITAS, LEVERAGE DAN FINANCIAL DISTRESS TERHADAP EARNING MANAGEMENT DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Sari, Sonia Puspita; Hanun, Nur Ravita; Hanif, Aisha; Rahayu, Duwi
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.8145

Abstract

The information on profit in financial reports often becomes the main concern of investors and prospective investors. This condition demands the company’s management to implement certain strategies in generating profits in line with investor expectations. Managers usually implement strategies by practicing earnings management to manipulate financial reports. This study aims to determine the extent of the influence of profitability, leverage, and financial distress on earnings management with managerial ownership as a moderating variable. This study uses a quantitative method. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange in 2020-2022. The research results show that profitability, leverage, and financial distress influence earnings management practices. Apart from that, managerial ownership in food and beverage companies is able to moderate the influence of profitability on earnings management. However, managerial ownership is unable to moderate the influence of leverage and financial distress on earnings management.
The Concept of Governmentality in Building the Conceptual Foundation for the Role of Internal Audit in Corporate Governance: Konsep Governmentality dalam Membangun Fondasi Konseptual Peran Audit Internal dalam Tata Kelola Perusahaan Hanif, Aisha; Rini, Dina Dwi Oktavia; Rahayu, Duwi
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.235

Abstract

The concept of supervision (panopticon) initiated by Michael Foucault explains how internal audit is used by management to encourage subjects to monitor themselves. The presence of internal audit produces patterns of employee behavior that make the discursive nature of the exercise of power clear. This interpretation was developed to conceptualize the preventive role of internal auditors in risk management. The concept of governmentality adopted from Foucauldian thought can facilitate the self-assessment of auditee controls used by internal auditors and is an integral part of tools to make subject matter manageable. This study aims to reveal the basic formulation of the internal auditor's strategy to maintain the auditee's trust in the internal auditor. The research method used is a qualitative research method using a phenomenological approach. The research findings state that the auditee has a perceived tendency to be suspicious of the role and function of the internal auditor, so that the auditee tends to be less able to cooperate or support the work of the internal auditor properly because internal audit activities are considered as a monitoring tool that has the effect of disrupting the routine activities of the organization.
Co-Authors Agustin, Ririn Silvia Aisha Hanif Alshaf Pebrianggara Amalia, Dina Ananda Nur Arista, Sintha Wahyu Atho, Ibnu Athoillah Bayu Hari Prasojo Berlian, Alliyah Ayu Prismawanti Dina Dwi Oktavia Rini Dina Dwi Oktavia Rini Eny Maryanti Ervina Indah Ansari Herman Ernandi Imelda Dian Rahmawati Jamaludin Jamaludin Kansha Amelinda Fauzia Lina Rahma Wati MIFTAKHUL JANNAH Muhammad Irawan Saputra Nabilah, Yushi Nestariya, Handar Nihlatul Qudus Sukma Nirwana Novayoka, Rama Nur Amalina Nisfa Salisa Nur Ravita Hanun Rahariyanto, Basya Syafitri Retnowaty Ruci Arizanda Rahayu Sari, Sonia Puspita Sarwenda Biduri Setiawan, Hamzah Shifa Chofifah, Geulis Sigit Hermawan Tri Yuda Lesmana Wati, Lina Rahma