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All Journal Jurnal Bisnis dan Ekonomi Jurnal Keuangan dan Perbankan Abdimas INFERENSI Proceeding International Conference on Information Technology and Business Jurnal Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI EQIEN - JURNAL EKONOMI DAN BISNIS JIA (Jurnal Ilmiah Akuntansi) JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal MEBIS (Manajemen dan Bisnis) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Wasana Nyata Jurnal Abdimas Ekonomi dan Bisnis Golden Ratio of Finance Management Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Ekonomi Manajemen Akuntansi WASANA NYATA Jurnal Pengabdian Masyarakat Paguntaka Journal of Innovative and Creativity JEMBA: Journal of Economics, Management, Business, and Accounting
Dewi Murdiawati
Universitas Hayam Wuruk Perbanas
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Veterinary Other

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KEBIJAKAN CASH HOLDINGS DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIATOR Rokhmania, Nur’aini; Murdiawati, Dewi
Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.534 KB) | DOI: 10.25170/jara.v12i2.88

Abstract

This study aims to examine the effects of corporate governance on cash holding with the quality of financial statements as a mediator. Independent variables used in this study are managerial ownership, institutional ownership, board size, and an independent board of commissioners. The sample used in this research is 100 non-finance companies listed in Indonesia Stock Exchange (BEI) in the period 2014-2016 which is selected by using purposive sampling method. The data were tested using moderated regression analysis (MRA) with SPSS version 20. The results of the test in this study indicate that the quality of financial statements moderate the relationship between the ownership of the institution and the cash holding and the quality of the financial statements moderate the relationship between the independent commissioner and the cash holding, finance does not moderate the relationship between managerial ownership and cash holding and the quality of financial statements moderate the relationship between board size and cash holding.
Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan Tat, Robertus Nakacama Erik; Murdiawati, Dewi
Jurnal Ilmiah Akuntansi Vol 5, No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24543

Abstract

The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company complexity, public accounting firm size, and company profitability on the audit fee in non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 130 companies. The data were analyzed by using multiple linear regression analysis. The results show that political connection, company complexity and public accounting firm size positively influence the audit fee. Meanwhile, the existence of independent board commissioner and company profitability do not affect the audit fee.
REVALUASI ASET TETAP : SUDUT PANDANG PMK No. 191/PMK.010/2015 DAN RELEVANSI NILAINYA Hapsari, Indah; Murdiawati, Dewi
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 3 (2018): Jurnal Riset Akuntansi dan Keuangan. Desember 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v6i3.13737

Abstract

Abstract. This study aims to provide empirical evidence regarding the success of PMK No.191/PMK.010/2015 revaluation of fixed assets and also test the value relevance of its accounting information. The research sample is a banking sector company listed on the Indonesia Stock Exchange during 2014-2016. Analytical techniques used to determine the success of PMK No. 191 / PMK.010 / 2015 is McNemar Test, and multiple linear regression tests by emphasizing the explanatory power of the Feltham and Ohlson models to test the value relevance of the accounting information content. Based on the results of McNemar Change Test, it can be concluded that there are differences in method selection of fixed assets at the time before and after the implementation of PMK No.191/PMK.010/2015. Meanwhile, the information presented at fair value have a value relevance of its accounting information.   
Audit Internal “Pengelolaan Aset Tetap” pada UMKM Jasa Fotocopy Almilia, Luciana Spica; Murdiawati, Dewi; Badriyah, Lailatul
Jurnal Abdimas Vol 25, No 1 (2021): June 2021
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v25i1.24891

Abstract

Tujuan kegiatan pengabdian masyarakat ini bagi UMKM adalah memberikan solusi kepada UMKM terkait pengelolaan aset tetap melalui aktivitas audit internal. Tujuan kegiatan pengabdian masyarakat ini bagi mahasiswa adalah melatih mahasiswa untuk melakukan proses audit internal pada usaha skala kecil. Hasil temuan audit pada UMKM jasa Fotocopy adalah pemilik dalam menjalankan usaha fotocopy adalah pada printer dan mesin fotocopy yang rusak, akibat kurang dan salahnya perawatan. Kendala terhadap kecepatan dan gangguan internet dari pusat. Kendala yang dihadapi fotocopy-ku Rapopo di koperasi kampus 2 adalah kurangnya laptop atau computer (hanya dibatasi 2 laptop oleh pihak kampus) yang tersambung ke internet. Kendala pada karyawan jika karyawan malas dan kurang mematuhi aturan atau perintah. Hasil Audit yang telah dilaksanakan, tim auditor menawarkan beberapa solusi yaitu UMKM lebih baik memfokuskan pada pengendalian atas risiko terhadap aset tetap, merencanakan aktivitas-aktivitas yang bertujuan untuk mengendalikan risiko, memiliki prosedur tertulis terkat cara penggunaan asset tetap yang dimiliki, dan menentapkan standar-standar tertentu, misalnya standar pembelian printer bekas atau standar pembelian mesin fotocopy bekas.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Di Surabaya Untuk Memilih Karir Menjadi Akuntan Publik Dewi Murdiawati
Jurnal Akuntansi dan Pajak Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.124 KB) | DOI: 10.29040/jap.v20i2.748

Abstract

This research would like to examine the factors that can influence the selection of careers in the future of accounting students, especially to choose the profession as a public accountant. This research uses a quantitative approach with a questionnaire method and the number of samples used are 200 respondents. The test equipment uses multiple linear regression analysis using SPSS version 21. Partial results indicate that financial rewards, labor market considerations, professional training, professional recognition, social values, and work environments influence the interest of students in their future career choices, while professional risk is not proven to partially affect the interest of accounting students in choosing career. The results of the study simultaneously show that financial rewards, labor market considerations, professional training, professional recognition, social values, work environments, and professional risk jointly affect student interest in selecting careers in the future.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY PADA PERUSAHAAN MANUFAKTUR Alexandros Ngala Solo Wea; Dewi Murdiawati
Jurnal Bisnis dan Ekonomi Vol 22 No 2 (2015): Vol. 22 No. 2 EDISI SEPTEMBER 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.717 KB)

Abstract

This study aimed to analyzed the factors that affect voluntary auditor switching on manufacturing companies listed in Indonesia Stock Exchange (IDX). The population in this study are all companies listed in Indonesia Stock Exchange in the period 2009 to 2014. The number of manufacturing firms sampled in this study were 630 companies observations obtained by purposive sampling method. The data analysis technique used is logistic regression analysis with SPSS version 21. Based on the analysis conducted, the results showed that the variables the percentage change in ROA and audit opinion does not affect the size of the sample companies to perform switching auditors, while change of management, financial distress, the public accountant firm’s, the client size having a significant influence on the company sample to perform the auditor switching.Keywords: Change of Management, Financial Distress, Public Accountant Firm’s, the percentage change in ROA, Client’s size, Audit Opinion and Auditor Switching. 
DETERMINAN TINGKAT HUTANG PADA PERUSAHAAN PUBLIK YANG BERTAHAN DALAM POSISI JAKARTA ISLAMIC INDEX SELAMA 2004-2014 Indah Hapsari; Dewi Murdiawati
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 10, No 1 (2016)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v10i1.135-160

Abstract

Persisting in Jakarta Islamic Index positions for more than ten years was not easy. Managing the proportion of debt at the same time making its attractive to investors was also not simple. This study aims to analyze the determinants of debt from the surviving companies in Jakarta Islamic Index positions during 2004-2014. Using multiple linear regression, the adjusted R2 was 66,3% and the results stated that managerial ownerships, institutional ownerships, independent commissioners, and liquidity could influence and control the level of debt. Meanwhile, profitability, assets structure, and company size had no significant efffect to debt. These results indicated the importance of managerial ownerships, institutional ownerships, independent commissioners, and liquidity as the determinats of debt in accordance with sharia (Bapepam-LK No.IX.A.13).
Peningkatan Produksi Aneka Camilan Dan Pengenalan Pencatatan Akuntansi (Program Pengabdian Masyarakat Pada UMKM “Dua Bersaudara”-Pembuatan Produk dan Pencatatan Akuntansi) Nur Suci IMM; Djuwari Djuwari; Dewi Murdiawati
WASANA NYATA Vol 5, No 2 (2021)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v5i2.1074

Abstract

Sebuah desa yang bernama Tambak Oso berada di Kecamatan Sedati, Kabupaten Sidoarjo merupakan daerah tambak. Di sebelah utaranya, daerah ini merupakan perbatasan dengan Kota Surabaya. Di desa ini pula, terdapat sebuah UMKM yang cukup besar yaitu UMKM “Dua Bersaudara” yang merupakan UMKM pindahan dari daerah Mojokerto. Tujuan dari pengabdian masyarakat ini adalah memberikan pelatihan pembuatan snack stick krispi/kering dengan bahan baku dasar berupa tepung, dan pelatihan pencatatan akuntansi secara sederhana berbasis Pernyataan Standard Akuntansi Keuangan Entitas Mikro Kecil Menengah (PSAK EMKM). Metode  pengabdian yang dilakukan berupa pelatihan dan  memberikan sharing knowledge terkait pencatatan akuntansi secara sederhana. Ringkasan hasil dari kegiatan abdimas ini adalah : memberikan pelatihan pembuatan snack stick kering dengan bantuan seorang Pelatih dan dilakukan pendampingan sehingga bisa proses sendiri dengan menggunakan cetakan yang diberikan oleh tim abdimas. Selain itu memberikan sharing knowledge yaitu memberikan siklus atau sistematika pencatatan akuntansi secara sederhana dan menggunakannya secara manual dalam pencatatan transaksi. Sebagai saran yang diusulkan, bahwa program abdimas ini masih bisa dilanjutkan untuk program berikutnya, terutama terkait dengan pencatatan akuntansi khususnya pencatatan akuntansi antara kantor pusat dan kantor cabang. Hal ini dikarenakan, Mitra telah membuka cabang di Banyuwangi dan Jember
Faktor-faktor Penentu Tarif Biaya Audit Eksternal (Audit Fee) pada Perusahaan Non-Keuangan Robertus Nakacama Erik Tat; Dewi Murdiawati
Jurnal Ilmiah Akuntansi Vol 5 No 1: Juni 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i1.24543

Abstract

The results of previous studies still indicate inconsistencies related to the determinants of the audit fee. The aims of this research is to examine the effect of company political connection, the existence of independent board commissioner, company complexity, public accounting firm size, and company profitability on the audit fee in non-financial companies listed in the Indonesia Stock Exchange on 2016-2018. The sampling technique that used in this research was purposive sampling and produced the number of sample was 130 companies. The data were analyzed by using multiple linear regression analysis. The results show that political connection, company complexity and public accounting firm size positively influence the audit fee. Meanwhile, the existence of independent board commissioner and company profitability do not affect the audit fee.
Pelatihan Akuntansi Perbankan Kepada Guru-Guru SMK Ketintang Surabaya Sudjarno Eko Supriyono; Evi Sistiyarini; Dewi Murdiawati
JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) VOL. 4 NOMOR 1 MARET 2020 JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat)
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.17 KB) | DOI: 10.30595/jppm.v0i0.5015

Abstract

Permasalahan yang dihadapi oleh SMK Ketintang Surabaya adalah sistem pembelajaran akuntansi perbankan yang masih terbatas dan dilakukan secara manual. Kegiatan ini diikuti oleh guru akuntansi SMK Ketintang Surabaya. Tujuan dari kegiatan ini adalah meningkatkan kemampuan guru SMK Ketintang Surabaya tentang akuntansi perbankan yang ada di Bank Konvensional. Metode pengabdian masyarakat yang dilakukan adalah berupa pelatihan transaksi akuntansi bank baik secara teori maupun secara praktek mulai dari pengisian slip transaksi sampai dengan input transaksi  menggunakan software perbankan konvensional. Hasil pengabdian ini adalah para guru mendapatkan materi tentang transaksi akuntansi perbankan secara praktek. Materi yang diberikan pada saat pelatihan teridiri dari transaksi penghimpunan dana (produk giro, tabungan dan deposito), transaksi penyaluran dana (kredit) dan transaksi jasa bank (transfer). Dalam pelatihan ini, para guru praktek untuk mengisi slip transaksi perbankan, membuat jurnal transaksi akuntansi bank serta melakukan input pada komputer. Pentingnya kegiatan ini adalah adanya tambahan pengetahuan transaksi tentang akuntansi perbankan sehingga para guru juga dapat mentransfer ilmu kepada para siswa.
Co-Authors Agus Samekto Alexandros Ngala Solo Wea Alifia Ain Nindya Deny Hermansyah Devi, Fitriyah Kusuma Diah Ekaningtias Dinda Rahmatur Melyaningrum Diyah Pujiati Djuwari Djuwari Djuwari Djuwari Ellen Theresia Sihotang Ellen Theresia Sihotang Indah Hapsari Indah Hapsari Iqbal Ramadhani Mukhlis Kadek Pranetha Prananjaya, Kadek Pranetha Laga, Sinnaring Lailatul Badriyah Luciana Spica Almilia Nabila Rachmad, Amanda Nanang Shonhadji Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Nur Suci IMM Nur’aini Rokhmania Putri Wulanditya Putri, Deviana Robertus Nakacama Erik Tat Rokhmania, Nur’aini Sihotang, Ellen Theresia Sistiyarini, Evi Soni Agus Irwandi Sudjarno Eko Supriyono Supriyati supriyati - supriyati Supriyati, . Tat, Robertus Nakacama Erik Wilda, Felisitas Yahya, Dion Yuzhar