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All Journal Jurnal Akuntansi & Auditing Indonesia Krisna: Kumpulan Riset Akuntansi Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian UntukMu NegeRI EKSPANSI Martabe : Jurnal Pengabdian Kepada Masyarakat Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Aplikasi Akuntansi Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Pengabdian Masyarakat IPTEKS Reswara: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Program Pengabdian Masyarakat
Barbara Gunawan
Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PKM Produksi dan Pemasaran Hasil Olahan Pepaya di Babadan Polengan Srumbung Magelang Barbara Gunawan
Jurnal Pengabdian UntukMu NegeRI Vol 2 No 2 (2018): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3336.161 KB) | DOI: 10.37859/jpumri.v2i2.823

Abstract

The target of this PKM program is a group of people who are economically productive (small businesses). The program aims to develop economically independent communities. Business partners in this program are small businesses making and marketing processed papaya products. The problems faced by partners are 1) Product quality that is not so good, 2) Product packaging is still too simple, 3) No product label, 4) No PIRT, 5) No signboard, 6) No promotional media, and 7) Partners do not make financial reports. Outcomes generated from the PKM marketing community service program produced by Papaya in Babadan Polengan Srumbung Magelang are 1) Quality products with elegant packaging, 2) Product label stickers, 3) Products with PIRT, 4) Nameplate, 5) Facebook and Instagram, 6) Financial Statements. The method used to achieve this goal is 1) Training in making papaya sweets, 2) Procurement of plastic packaging and cup sealer tools 3) Making product label stickers, 4) Making PIRT, 5) Making nameplate, 6) Making Facebook and Instagram accounts for partners, 7) Marketing management training, and 8) Training and mentoring in the preparation of financial reports.
PREDIKSI FINANCIAL DISTRESS PADA BUMN DALAM RANGKA MENILAI KINERJA PERUSAHAAN PEMERINTAH Barbara Gunawan; Diesy Nurfithriyani
Jurnal Aplikasi Akuntansi Vol 4 No 1 (2019): Jurnal Aplikasi Akuntansi, Oktober 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.878 KB) | DOI: 10.29303/jaa.v4i1.73

Abstract

Badan Usaha Milik Negara (BUMN) memiliki peran dalam peningkatan pendapatan negara melalui pembayaran pajak dan setoran deviden perusahaan, namun permasalahan yang dihadapi saat ini adalah hutang yang dimiliki BUMN semakin meningkat dikarenakan komitmen pemerintah pada pembiayaan perusahaan kurang optimal sehingga memungkinkan perusahaan berada pada kondisi kesulitan keuangan. Penelitian ini bertujuan untuk memprediksi kesulitan keuangan atau financial distress perusahaan BUMN bidang industri pengolahan selama 2014-2018 dan menganalisis kestabilan kinerja perusahaan pada tahun tersebut. Prediksi financial distress pada penelitian ini menggunakan teknik analisis diskriminan dengan menggunakan 5 model yaitu model altman, zmijewski, springate, grover, dan fulmer. Hasil penelitian menunjukan bahwa model yang menghasilkan perusahaan sehat adalah model zmijewski dan fulmer dengan presentase 100% sehat, disusul dengan grover dengan presentase sehat 68%, sedangkan 2 model lainnya didominasi kebangkrutan dengan presentase 60% perusahaan bangkrut pada model altman dan 76% bangkrut pada model springate. Adapun tingkat kesehatan perusahaan dilihat dari 5 model tersebut berturut turut yaitu perusahaan SMBR, SMGR, KRAS, KAEF, dan INAF.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN PUBLIK TERHADAP LUAS PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT Barbara Gunawan
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.131 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance dan struktur kepemilikan publik terhadap luas pengungkapan Enterprise Risk Management pada perusahaan manufaktur di Indonesia dan Malaysia. Sampel pada penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (IDX) dan Bursa Efek Malaysia (BM) periode 2015 – 2017. Penelitian ini menggunakan data sekunder. Teknik pengumpulan data menggunakan metode purposive sampling dan memperoleh 183 sampel di Indonesia dan 180 sampel di Malaysia. Alat analisis pada penelitian ini adalah SPSS versi 15.0. Hasil analisis yang diperoleh menunjukkan bahwa komisaris independen, reputasi auditor, dan ukuran perusahaan berpengaruh positif terhadap luas pengungkapan Enterprise Risk Management. Sedangkan Jumlah anggota dewan komisaris dan struktur kepemilikan publik berpengaruh negatif terhadap luas pengungapan Enterprise Risk Management di perusahaan manufaktur Indonesia. hasil analisis komisaris independen, jumlah anggota dewan komisaris, dan reputasi auditor berpengaruh positif terhadap luas pengungkapan Enterprise Risk Management. Sedangkan ukuran perusahaan dan struktur kepemilikan publik berpengaruh negatif terhadap luas pengungkapan Enterprise Risk Management perusahaan manufaktur di Malaysia.
Pengaruh profitabilitas, leverage, growth, dan free cash flow terhadap dividend payout ratio perusahaan dengan mempertimbangkan corporate governance sebagai variabel intervening Muhammad Akhyar Adnan; Barbara Gunawan; Ratri Candrasari
Jurnal Akuntansi dan Auditing Indonesia Vol. 18 No. 2 (2014)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol18.iss2.art1

Abstract

Penelitian ini bertujuan untuk menganalisis profitability, leverage, growth, dan free cash flow terhadap dividen payout ratio perusahaan dengan mempertimbangkan corporate governance sebagai variabel intervening. Subjek penelitian ini adalah perusahaan yang dirangking oleh Indonesian Institute for Corporate Governance (IICG) tahun 2006-2011 yang mempublikasikan laporan keuangan di 31 Desember. Sampel penelitian ini adalah 81 perusahaan yang dipilih dengan purposive sampling method. Alat analisis adalah simple regression dan path analysis. Penelitian ini menemukan hanya tiga hipotesis yang diterima, hipotesis lainnya ditolak. Penelitian ini menyimpulkan bahwa profitability tidak berpengaruh terhadap dividend payout ratio, leverage berpengaruh negatif terhadap dividen payout ratio, growth berpengaruh negatif terhadap dividend payment ratio, free cash flow berpengaruh positif terhadap dividend payout ratio, tidak ada pengaruh positif probitability terhadap corporate governance, leverage positif mempengaruhi corporate governance, growth tidak berpengaruh positif terhadap corporate governance, free cash flow tidak berpengaruh terhadap corporate governance, corporate governance tidak berpengaruh terhadap dividend payout ratio, dan corporate governance diterima untuk ditambahkan dalam model sebagai variabel intervening.Kata kunci: dividend payout ratio (DPR), profitability (ROA), leverage (DER), growth (GROWTH), free cash flow (FCF), Corporate Governance (CG)
Pengaruh Volume Perdagangan dan Return terhadap Bid-Ask Spread dengan Model Koreksi Kesalahan Barbara Gunawan
Journal of Accounting and Investment Vol 6, No 2: July 2005
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (286.676 KB)

Abstract

This study aimed to examine the effect of trading volume and return to the bid-ask spread pharmaceutical industry shares listed on the JSE during 2003. This study uses regression analysis techniques. The results showed that the only variable return that proved false. However, for variable trading volume proved the absence of forgery.
PENGARUH EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN: PRAKTIK CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Duwi Nur Romadhon; Barbara Gunawan; Rudy Suryanto
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The aim of this research is to examine the effect of earnings management to the firm value: corporate governance practice as moderating variable. The sample of this research was extracted with purposive sampling method. The populations of this research are all of the company which are listed at Indonesian Stock Exchange (IDX). Based on purposive sampling method, 142 companies are considered being the sample in this study. The results of the research show that: ownership manajerial has a significant negative effect on firm value and quality of audit has a significant positive effect on the firm value.
PENGARUH KOMITMEN ORGANISASI DAN KOMITMEN PROFESIONALTERHADAP KEPUASAN KERJA AKUNTAN PUBLIK:ROLE STRESS SEBAGAI VARIABEL MODERATING R. Ardi Agung Heriawan; Barbara Gunawan
Journal of Accounting and Investment Vol 11, No 1: January 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.371 KB)

Abstract

The purpose of this research is to analyzed the influence of organizational commitment, professional commitment to job satisfaction of public accountants with a role stress as moderating variable. The samples of this research are 44 public accountants that worked at public accountants office which registered in Yogyakarta and Semarang. The data were analyzed by multiple regression method with moderating variable.The result of this analysis of individual test show that role conflict is not moderated of relation by organizational commitment with job satisfaction. Also with role ambiguity which not moderated or relation by organizational commitment with job satisfaction. The main practical implication of this research is that the public accountants organizational must be attention to jobs expectation of their auditors. Because that is the factors that rising the organizational commitment and in the future it will be to give a high school satisfaction.
PENGARUH TINGKAT KESULITAN KEUANGAN PERUSAHAAN TERHADAP HUBUNGAN ANTARA KONFLIK KEPENTINGAN DAN KONSERVATISMA AKUNTANSI Dina Rohana Kusumawati; Barbara Gunawan
Journal of Accounting and Investment Vol 9, No 2: July 2008
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.849 KB)

Abstract

The aim of this research is to examine the effect of interest conflict on accounting conservatism and the effect of company’s financial distress on the positive relation between interest conflict and accounting conservatism. The sample of this research was extracted with purposive sampling method. The populations of this research are all of the manufacturing company, which are listed at Indonesian Stock Exchange (IDX). The 216 corporate financial statements were analyzed as a sample. The technique for examining hypothesis is simple regression analysis to examining the first hypothesis and Moderated Regression Analysis (MRA) to examining the second hypothesis by using SPSS 16.00 program. The results of the research show that: firstly, interest conflict has a significant positive effect on accounting conservatism. And the secondly, company’s financial distress have a significant positive effect on the positive relation between interest conflict and accounting conservatism.
PENGARUH SIZE, LIKUIDITAS, PROFITABILITAS, RISIKO, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Siti Hardanti; Barbara Gunawan
Journal of Accounting and Investment Vol 11, No 2: July 2010
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.997 KB)

Abstract

This research was carried out to test the influence of the size, liquidity, profitability, risks and sales growth towards the simultaneously and partially capital structure. The object of this research was all manufacture industries listed in Indonesian Stocks Exchange (ISE). The sample of this research was 71 manufacture industries selected using the purposive sampling technique which was based on three criteria: 1) the manufacture industries that were listed and active in the Indonesian Stock Exchange during the research period; 2) The companies had positive profits during the research period; 3) The manufacture companies that must have complete data in Indonesian Capital Market Directory (ICMD). The research data were secondary data which were obtained from ICMD in the years of 2005-2008 in the ISE UMY Corner. The result of analysis showed three findings. 1) Simultaneously, the size, liquidity, profitability, risks, and sales growth influence the capital structure. 2) Partially, the size gave positive and significant influence towards capital structure, while the liquidity and profitability gave negative significant influence towards the capital structure. 3) Partially, the risks and sales growth did not influence the capital structure.
Desentralisasi, Sistem Pengendalian Akuntansi Dan Kinerja Organisasi Ietje Nazaruddin; Erni Suryandari; Barbara Gunawan
Journal of Accounting and Investment Vol 4, No 2: July 2003
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study examines the relationship between the use accounting controls system and decentralization with manager’s performance on public sector organizations. Decentralization refers to the level autonomy delegated to the manager’s public sector organizations. Responses of 45 managers public sector organizations in Yogyakarta were analyzed by using a path analytic technique.  The relationships between variables were specified by a series of path coefficient, which are equivalent to standardized beta coefficient.   The result studies indicate a positive and significant relationship between decentralization and use of accounting controls system, thereby supporting H1.  Other result reveal a positive and significant relationship between the use of accounting controls system and decentralization with performance, thus H2, H3 could be supported. The results of study indicate that the use of accounting controls system acts as mediator in the relationship between decentralization of decision making and performance of managers public sector on Yogyakarta.  The result reveal that increased level of decentralization is associated with and increased use accounting controls system which, in turn, is associated with improved managers performance on public sector organizations
Co-Authors Diesy Nurfithriyani Dina Rohana Kusumawati Duwi Nur Romadhon Eka Riana Hendrawati Erni Suryandari Ietje Nazaruddin Mazda Halim Mohammad Bima Aoron Hafiz Muhammad Akhyar Adnan Nur Wulandari Putri Rachmawati R. Ardi Agung Heriawan Ratri Candrasari Rudy Suryanto Siti Hardanti Sulistyaningsih Sulistyaningsih Yordan Gunawan Yulia Nurul Zakiyah