Article Per Year (5 Year)
p-Index From 2021 - 2026
4.875
P-Index
This Author published in this journals
All Journal Wahana Riset Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Infestasi Journal of Accounting and Investment AKUNTANSI DEWANTARA Jurnal Akuntansi dan Ekonomika SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Aplikasi Akuntansi MBIA Jurnal Riset Akuntansi Aksioma Valid Jurnal Ilmiah Akurasi : Jurnal Studi Akuntansi dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Jurnal Abdimas Sangkabira Journal of Financial and Behavioural Accounting Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
ERNA WIDIASTUTY
Andalas University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 41 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 41 Documents
Search

 1   2   3   4   5 
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Survei Pada Perusahaan Manufaktur yang terdaftar di BEI ) Animah, Animah; Effendy, Lukman; Thahir, Alamsyah M.; Widiastuty, Erna
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): JAA - Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (754.789 KB)

Abstract

The purpose of this research is to examine the effect of corporate governance mechanisms,  firm size of financial performance. The Population of this research is the company manufacturing  in BEI. The sampling technique used is purposive sampling. The analytical tool used is using partial least  square program. The independent variables in this research are corporate governance mechanism,  firm size  while the dependent variable is the performance of the financial. The result of the research shows that firm size  influence to financial performance, while other variables such as corporate governance mechanisms have no effect negative  to financial performance.
PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Survei Pada Perusahaan Manufaktur yang terdaftar di BEI ) Animah Animah; Lukman Effendy; Alamsyah M. Thahir; Erna Widiastuty
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (754.789 KB) | DOI: 10.29303/jaa.v2i2.16

Abstract

The purpose of this research is to examine the effect of corporate governance mechanisms, firm size of financial performance. The Population of this research is the company manufacturing in BEI. The sampling technique used is purposive sampling. The analytical tool used is using partial least square program. The independent variables in this research are corporate governance mechanism, firm size while the dependent variable is the performance of the financial. The result of the research shows that firm size influence to financial performance, while other variables such as corporate governance mechanisms have no effect negative to financial performance.
Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran, dan Profesionalisme Sumber Daya Manusia terhadap Kinerja Manajerial Denny Cendra Bhakti; Endar Pituringsih; Erna Widiastuty
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 5 No 1 (2015): Fakultas Ekonomi dan Bisnis Islam
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v5i1.1162

Abstract

The aim of this study is to analyze empirical evidence the influence of budget participation, budget goal clarity and professionalism of human resources of the managerial performance of government of West Nusa Tenggara. Population in this study is Structural Echelons II, III and IV in Government agencies scope West Nusa Tenggara province, as much as 1,075 people.  Samples in this study as many as 89 people from 23 governmen agencies and using Slovin method. Before the test the first hypothesis tested the validity and reliability of the instrument , the classical assumption test and multiple linear regression analysis. The result show that simultaneous participation variable budgeting, budget goal clarity and professionalism of human resources affect the managerial performance at government agencies Provincial Government of NTB. Only, budget goal clarity and professionalism of human resources a significant positive affect, while the budgeting participation negatively impact significantly.
Faktor-Faktor yang Berpengaruh Terhadap Kinerja Auditor Leo Ori Wibowo; Akram Akram; Erna Widiastuty
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 6 No 1 (2016): Fakultas Ekonomi dan Bisnis Islam
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v6i1.1601

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh pemahaman sistem informasi akuntansi keuangan daerah, kompetensi auditor, dan motivasi auditor terhadapkinerja auditor internal.Penelitian ini menggunakan metode sensus. Populasi penelitian ini adalah seluruh pegawai Inspektorat yang mempunyai jabatan fungsional auditor maupun P2UPD (Pejabat Pengawas Urusan Pemerntah Daerah) pada Pemerintah Daerah Kota Bima dan Kabupaten Bima. Alat pengujian menggunakan analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa pemahaman sistem informasi akuntansi keuangan daerah, kompetensi auditor, dan motivasi auditor berpengaruh positif signifikan terhadap kinerja auditor internal.
Analisis Penerapan Good Governance, Standar Akuntansi Pemerintahan, dan Sistem Akuntansi Instansi Terhadap Kualitas Laporan Keuangan Roisatul Aminy; Endar Pituringsih; Erna Widiastuty
Valid: Jurnal Ilmiah Vol 18 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v18i2.181

Abstract

The aims of this research is to find empirical evidence of the influence of good governance, accounting standards of government and agency accounting systems on the quality of the financial statements at the General Election Commission (KPU) in NTB. The unit of analysis used in this study is the entity, so that the population in this study is the whole members/staffs who are directly involved in the preparation of financial statements as many as 100 respondents. Processing data using Partial Least Square (PLS) with the analysis of second order construct. The results showed that the quality of financial reporting is affected by the application of accounting standards and accounting system of government agencies, but is not affected by the application of good governance. The implications of this research that the quality of financial statements prepared in accordance with accounting standards and government agencies use the accounting system through the integrated application system. These quality of financial statements present the financial information is relevant, reliable, comparable and understandable making it useful as a basis for decision making, and can be used as a reference for the work units in the area KPU NTB to achieve WTP opinion of BPK.
ANALISIS PENGARUH SISTEM PENGENDALIAN INTERNAL, ASIMETRI INFORMASI, PERILAKU TIDAK ETIS DAN KESESUAIAN KOMPENSASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH KABUPATEN LOMBOK TIMUR Deni Ahriati; Prayitno Basuki; Erna Widiastuty
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1122

Abstract

This study examined to determine whether of internal control systems, information asymmetry, unethical behavior and the suitability of compensation to the tendency of accounting fraud in East Lombok District Government. Tests performed on 12 SKPD in East Lombok District Government.This study used  questionnaires with respondents comprising of heads of departements/agency, chip financial officer and financial staff totaling 73 people. The result showed that The internal control system not affect the tendency of accounting fraud. Information asymmetry not affect the tendency of accounting fraud. Unethical behavior positively affect the tendency of accounting fraud. Sutability compensation not effect the tendency of accounting fraud. 
Determinan Transparansi dan Akuntabilitas Pengelolaan Keuangan Daerah dan Implikasinya Terhadap Kepercayaan Public-Stakeholders Baiq Nurrizkiana; Lilik Handayani; Erna Widiastuty
Journal of Accounting and Investment Vol 18, No 1: January 2017
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.814 KB) | DOI: 10.18196/jai.18159

Abstract

This research  aimed to examine the influence of the financial statements presentation and accessibility toward transparency and accountability of regional financial management, followed by examine the influence of transparency and accountability of regional financial management toward the trust of Public-stakeholders. This research is explanatory research. Sampling in this research using purposive sampling method, then determined a sample of 233 respondents from internal public-stakeholders as many as 83 people,  namely 30 heads and 30 chief financial officer of SKPD/agencies, and 23 auditors of East Lombok district government inspectorate, with consideration that they are understand and responsible for the presentation and availability of financial statements. Samples are derived from external public-stakeholders as many as 50 members of Parliament in East Lombok, 35 NGO activists / Management Foundation, 35 journalists who are users of financial information and 30 businessmen taxpayer / levy. Analysys methods used in testing the hypothesis is the Partial Least Square Analysis. The results showed that the financial statements presentation and accessibility partially positive and significant influence toward the transparency and accountability of regional financial management. Similarly with the transparency and accountability of regional financial management partially positive and significant influence toward the trust of public-stakeholders.
Tiga Angka Laba Akuntansi: Mana yang Lebih Bermakna Bagi Investor? Rahmat Febrianto; Erna Widiastuty
The Indonesian Journal of Accounting Research Vol 9, No 2 (2006): JRAI May 2006
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.156

Abstract

-
MENGETUK HATI, MEMBESARKAN JIWA: PENGENALAN DAN PENGUATAN KEWIRAUSAHAAN SOSIAL BERPENDEKATAN DESIGN THINKING Anita Wijayanti; Erna Widiastuty; Rahmat Febrianto
Jurnal Abdimas Sangkabira Vol. 3 No. 1 (2022): Jurnal Abdimas Sangkabira, Desember 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v3i1.340

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pengetahuan dan penguatan kepada mahasiswa di berbagai universitas di kota Malang terkait pentingnya kewirausahaan sosial sebagai salah satu solusi mengahadapi bonus demografi dan beragam masalah sosial di masyarakat. Praktik kewirausahaan sosial juga sejalan dengan tercapainya SDGs. Kegiatan pengabdian kepada masyarakat ini dilakukan secara luring dan daring menyesuaikan kemudahan dan keefektifan tempat dan waktu. Metode pelaksanaan dengan menggunakan Case Based Participatory Approach di mana beragam pendekatan diterapkan seperti studi dokumentasi terhadap informasi situs web universitas, wawancara, ceramah, hingga praktik pendesainan kewirausahaan sosia dengan menggunakan pendekatan design thinking. Hasil dari kegiatan ini mahasiswa mulai kenal dan mampu menerjemahkan konsep kewirausahaan sosial dengan menggunakan pendekatan design thinking. Melalui kegiatan ini diharapkan semakin banyak masyarakat mengenal kewirausahaan sosial dan lebih banyak UMKM yang menerapkannya sehingga dapat berdampak dalam menyelesaikan ragam masalah sosial di kota ini.
PERAN MEDIASI REPUTASI PERUSAHAAN PADA PENGARUH STRUKTUR TATAKELOLA TERHADAP KINERJA BISNIS PERUSAHAAN Erna Widiastuty
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.214

Abstract

Tujuan penelitian ini adalah untuk memberikan bukti empiris bahwa reputasi perusahaan memediasi pengaruh struktur tatakelola terhadap kinerja bisnis perusahaan. Sampel terdiri dari 1.267 perusahaan-tahun dengan perioda amatan tahun 2012 sampai 2019. Variabel struktur tatakelola diukur dengan ukuran Dewan Komisaris dan jumlah rapat Direksi. Variabel kinerja bisnis perusahaan diukur dengan ROA dan Tobin's ’s q. Variabel reputasi perusahaan diukur dengan checklist. Hasil pengujian memberikan bukti empiris bahwa peran mediasi reputasi perusahaan pada pengaruh struktur tatakelola terhadap kinerja bisnis perusahaan beragam. Keterbatasan penelitian ini adalah penggunakan laporan tahunan sebagai sumber informasi struktur tatakelola dan reputasi perusahaan. Penelitian di masa depan mempertimbangkan sumber informasi lain untuk mengukur struktur tatakelola dan reputasi perusahaan.
Co-Authors Adelia, Fina Ahmad Ramadhan Akbar, Farras Atha Akram Akram Alamsyah M. Thahir Anggi Saputra Animah Animah Anita Wijayanti Annisa Mawardani Putri Asmara, Lola Yuli Atika Gando Suri Auvi, Rahmatul Azra Ramizah Azzahra, Nabila Baiq Nurrizkiana Cindy Berliana Menti Deni Ahriati Denny Cendra Bhakti Dhini Azhari Eka Putri NF Harahap Endar Pituringsih Erniza, Desri ETIK KRESNAWATI F. D., Gezah Berkah Akbar Fadhila, Febri Luthfi Handika, Rebi Fara Hery Widijanto I Made Adi Gunawan Imelia Desika Fitri Iswardi, Iswardi Latifah Marwah Leo Ori Wibowo Lilik Handayani Lukman Effendy Lukman Effendy, Lukman Lutfiya, Afifah Astri Muhammad Irfan Mulya, Fadila Rahma Musaffa Kamal Nabila Azzahra Natasya Elvin Maharani Pramitya Khairunnisa, Dian Prayitno Basuki, Prayitno putri, amanda Rahmat Febrianto Roisatul Aminy Shakila Putri Amanda Thahir, Alamsyah M. Tusadiah, Halimah Veronika Geani Wafiq Muwaffaq Helmi Wahyuni, Ika Sari Wiandra, Aksan Maulana Widya Yorsalina Xaviera, Areta Yolanda, Nike