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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 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 Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary Other

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KEBIJAKAN CASH HOLDINGS DENGAN KUALITAS LAPORAN KEUANGAN SEBAGAI MEDIATOR Nur’aini Rokhmania; Dewi Murdiawati
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.
Acceptance of internet banking services: The role of demographic factors as moderating variables Ellen Theresia Sihotang; Dewi Murdiawati
Jurnal Ekonomi dan Bisnis Vol 25 No 1 (2022)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24914/jeb.v25i1.4513

Abstract

Understanding the percentage of internet banking service usage, that is inferior to the percentage of mobile banking usage, has been important to observe factors affecting behavioral intention to use internet banking. The purpose of this study is to analyze the determinants of internet banking usage by applying demographics as a moderator of intentional behavior to design the internet banking marketing strategies based on customer needs and wants. This study employs a judgment sampling technique with a sample size of 282 respondents processed by SPSS 23 and WarpPLS 6.0. The factors affecting the use of internet banking services are perceived usefulness, perceived ease of use, as well as perceived security and privacy. However, demographic elements variables (gender, age and education level) are the moderation of perceived security and privacy on behavioral intentions in using internet banking. In addition, men are more focus to on security and privacy than women. Moreover, older people are more concern withconsidering security and privacy more than younger people. Undergraduate/postgraduate and non-graduate people consider safety and privacy. The implication of this study is to improve the security system and determine the target market of internet banking by considering demographic elements factors as athe strategy to maintain and toas well as increase the use of internet banking.
DETERMINANT OPINI AUDIT GOING CONCERN ON COMPANIES LISTED ON IDX PERIOD 2015-2017 Dewi Murdiawati; Ellen Theresia Sihotang
Prosiding International conference on Information Technology and Business (ICITB) 2019: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 5
Publisher : Proceeding International Conference on Information Technology and Business

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

Abstract

The aim of this study is to analyze determinants of going concern audit opinion. The independent variable that use in this study are profitability which measured by return on asset, company growth which measured by sales growth, debt default which measured by dummy variable and stock emision strategy which also measured by dummy variable, while dependent variable that use in this study is going concern audit opinion which measured by dummy variable. Sample of this study is mining company, basic sector and chemical that listed in www.idx.co.id for the period 2015-2017. The technique of data analysis that use in this study is logistic regression analysis with SPSS 23.0 For Windows Program. The result of this study explain that profitability and stock emision strategy have influence to going concern audit opinion, while company growth and debt default have influence to going concern audit opinion.Keywords: profitability, company growth, debt default, stock emision strategy, and going concern audit opinion
DETERMINAN TAX AVOIDANCE PADA EMITEN TERBAIK VERSI FORBES INDONESIA 2019 dewi murdiawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1332

Abstract

The results of previous studies still indicate inconsistencies related to the determinants of tax avoidance. The aims of this research is to examine the effect of good corporate governance (GCG), financial factors and non-financial factors on the tax avoidance in companies listed in the Forbes Indonesia 2019 as the The best Companies. The sampling technique that used in this research was purposive sampling from 50 best companies version Forbes Indonesia 2019, and duration data of companies from 2016-201. Total the number of sample was 130 companies. The data were analyzed by using Partial Least Square (PLS) method. The results show that good corporate governance (GCG), financial factors and non-financial factors influence the tax avoidance.
Could Size Moderate Managerial Ownership, Institutional Ownership, and Audit Quality of Tax Avoidance Occurs in Southeast Asia’s Banking? Dinda Rahmatur Melyaningrum; Supriyati - Supriyati; Dewi - Murdiawati; Kadek Pranetha Prananjaya
Jurnal Keuangan dan Perbankan Vol 26, No 4 (2022): OCTOBER 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i4.8372

Abstract

This study aims to determine the effect of managerial ownership, institutional ownership, and audit quality on tax avoidance and to determine the role of firm size as a moderator in strengthening or weakening the influence of the three independent variables on tax avoidance. The population used in this study is the financial statements and annual reports of banking companies in Southeast Asia which are available on the stock exchange sites of each country and the official websites of related companies in the 2015-2019 period. The sampling technique is used a purposive sampling method with the final result of as many as 144 units of analysis. Analysis of the data used is Multiple Linear Regression Analysis to determine the independent influence variables on dependence and Moderation Regression Analysis to determine the role of moderating variables. The result shows that managerial ownership and audit quality do not affect tax avoidance, while institutional ownership can negatively affect tax avoidance. Moderation analysis shows that firm size can affect independent institutional ownership variables and audit quality on tax avoidance. However, managerial ownership does not affect tax avoidance.
Karakteristik Perusahaan dan Tax Avoidance: Studi pada Industri Perbankan Asia Tenggara Alifia Ain Nindya; Supriyati; Dewi Murdiawati; Kadek Pranetha Prananjaya
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 2 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i2.009

Abstract

Corporate Caracteristics and Tax Avoidance: a Sudy of Banking Industry in South East Asia Purpose: The purpose of this research is to examine the characteristics of the company on tax avoidance. The trend of sub-optimal profits and demands for financial performance in the banking sector support tax avoidance as an alternative choice in banking strategy. Method: This study uses regression testing with a sample of 152 industrial data in Southeast Asia. Results: The results show that profitability and capital intensity have an effect on tax avoidance.  Novelty: The novelty in this research lies in the measurement of financial performance where the banking industry has measurements that are different from other industrial sectors.  Contributions: The contribution of research to the world of banking is that it is hoped that optimal earnings management policies will emerge in ensuring the sustainability of public funds.   Karakteristik Perusahaan dan Tax Avoidance: Studi pada Industri Perbankan Asia Tenggara Tujuan: Tujuan dari penelitian ini adalah untuk mengkaji karakteristik perusahaan dalam penghindaran pajak. Kecenderungan keuntungan yang belum optimal dan tuntutan kinerja keuangan di sektor perbankan mendukung penghindaran pajak sebagai pilihan alternatif dalam strategi perbankan. Metode: Penelitian ini menggunakan uji regresi dengan sampel 152 data industri di Asia Tenggara. Hasil: Hasil penelitian menunjukkan bahwa profitabilitas dan intensitas modal berpengaruh terhadap penghindaran pajak. Kebaruan: Kebaruan dalam penelitian ini terletak pada pengukuran kinerja keuangan dimana industri perbankan memiliki ukuran yang berbeda dengan sektor industri lainnya. Kontribusi: Kontribusi penelitian kepada dunia perbankan diharapkan akan muncul kebijakan manajemen laba yang optimal dalam menjamin kesinambungan dana masyarakat.
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
Keadilan Perpajakan dan Perubahan Tarif Pajak Dalam Meningkatkan Kepatuhan Pajak: Studi Eksperimental Kadek Pranetha Prananjaya; Dewi Murdiawati; Putri Wulanditya; Niluh Putu Dian Rosalina Handayani Narsa
INVENTORY: JURNAL AKUNTANSI Vol 7, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v7i2.17482

Abstract

Penelitian ini bertujuan untuk menguji pengaruh keadilan pajak dengan tarif pajak terhadap tingkat kepatuhan wajib pajak. Desain penelitian yang digunakan adalah eskperimen faktorial 2 x 2 antar subjek. Keadilan pajak diukur dengan dua level (baik dan buruk) dan tarif pajak juga diukur dengan dua level (tetap dan turun). Jumlah partisipan yang terlibat sebanyak 87 partisipan yang dibagi random kedalam empat kelompok. Berdasarkan ahsil analisis ANOVA ditemukan bahwa partisipan yang diberikan manipulasi keadilan yang baik cenderung lebih patuh dibandingkan partisipan yang diberikan manipulasi keadilan pajak yang buruk. Pada Partisipan yang diberikan manipulasi berupa penuruan tarif pajak dibandingkan dengan partisipan yang diberikan manipulasi kenaikan tarif pajak tidak berpengaruh terhadap kepatuhan pajak. Temuan lain menunjukkan bahwa ketika keadilan pajak yang baik dikombinasikan dengan penurunan tarif pajak tidak terdapat adanya interaction effect. Hal ini menjelaskan bahwa keadilan perpajakan yang baik tidak berpengaruh terhadap kepatuhan pajak apabila terjadi penurunan tarif pajak. Penelitian ini berkontribusi pada literatur kepatuhan pajak.
Program Pengabdian Mayarakat Melalui Pelatihan Akuntansi Perbankan Transaksi Front Office pada Siswa SMK di Surabaya Irwandi, Soni Agus; Agus Samekto; Diah Ekaningtias; Diyah Pujiati; Nanang Shonhadji; Dewi Murdiawati
Jurnal Pengabdian Masyarakat Paguntaka Vol. 2 No. 2 (2024): Maret 2024
Publisher : Jumpa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61457/jumpa.v2i2.28

Abstract

Keterbatasan metode pembelajaran pada siswa sekolah menengah kejuruan (SMK) khususnya program studi perbankan antara lain kurang memahami konsep akuntansi bank karena metode pengajaran akuntansi perbankan masih bersifat teacher centered learning (TCL). Selain itu belum banyak media praktika dalam kasus transaksi bank pada bagian front office yang diberikan kepada siswa sehingga pemahaman terhadap transaksi yang didukung dengan bukti transaksi masih lemah. Tujuan program pengabdian masyarakat ini adalah untuk menambah pemahaman pengetahuan dasar siswa SMK terhadap praktik akuntansi perbankan pada fungsi front office dengan metode student centered learning (SCL).. Pelaksanaan pelatihan dilakukan di laboratorium akuntansi serta laboratorium operasi bank di Universitas Hayam Wuruk Perbanas (UHW Perbanas), dan pelatihan yang dibagi dalam empat materi yang diikuti oleh 25 orang. Tahan akhir kegiatan dilakukan diskusi dan penyebaran form evaluasi untuk memperoleh masukan dari peserta. Hasil pelaksanaan program pengabdian menginformaikan bawa seluruh peserta merasa puas dan senang mengikuti pelatihan ini. Materi transaksi akuntansi customer service, Materi transaksi akuntansi tabungan dan Materi transaksi akuntansi giro adalah materi yang memiliki skor kepuasan tertinggi. Ke tiga materi ini menurut peserta adalah materi yang mudah dipahami siswa, karena sebelumnya siswa sudah mengenal dan menjadi nasabah bank.
Penerapan Pemasaran Bergerak dan Digital pada Usaha Siomay melalui Pelatihan dan Pendampingan di Surabaya Sihotang, Ellen Theresia; Mukhlis, Iqbal Ramadhani; Murdiawati, Dewi
Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 2 (2024): Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v4i2.5907

Abstract

The culinary business, as part of Micro, Small, and Medium Enterprises (MSMEs), has the potential to generate promising income. One such example is the production of snacks, specifically dumpling, in the form of siomay. Doyan Somay is a business that produce siomay in Surabaya, which has been established since 2018. However, the revenue from this business has not reached its full potential by the end of 2023. The marketing strategy employed is still simple, relying primarily on partnerships with business affilliates and regular customers. Given this situation, the aim of this Community Service activity is to optimize Doyan Somay’s revenue by implementing digital marketing strategies. The solution offered to the partner is the application of marketing strategies through social media and mobile marketing using e-commerce platforms. The method used includes training  and mentoring. The methodology is based on four main stages: preparation, implementation, evalution, and monitoring. This series of community service activities has had a positive impact on the partner, especially in increasing the active use of social media and e-commerce as marketing channels. Gradually, the partner’s revenue has shown an increase of approximately two to three percent per day.
Co-Authors Agus Samekto Alexandros Ngala Solo Wea Alifia Ain Nindya Deny Hermansyah 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