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<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) ]]>
<![CDATA[Haryati, Retno]]>;
<![CDATA[Cahyati, Ari Dewi]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v6i1.827
<![CDATA[The purpose of this study was to determine the presence or absence of earnings management practices and real earnings management accrual on companies listed in the Jakarta Islamic Index (JII) and the effect of GoodCorporate Governance (Board of Independent Commissioners, Institutional Ownership, and the Audit Committee) toEarnings Management (Management profit) substantive or accrual.. The population is all companies listed in theJakarta Islamic Index (JII) during 2010-2013. The sampling technique used purposive sampling. Obtained 32samples of 8 companies. Data analysis methods used logistic regression analysis to real earnings management proxyand multiple linear regression analysis to accrual earnings management proxy. The results showed during the years2010-2014 there were 10 companies that do the real earnings management and all do accrual earningsmanagement. Independent board has significant negative effect on riil earnings management, but it does not affectaccrual earnings management, Institutional Ownership does not affect the riiland accrual earning management, andthe audit committee has significant positive effect on accrual earnings management, but does not affect the riilearning management. The next study is expected to add an independent variable, because there is the possibility ofother factors not included in this study affect the income smoothing and adding the study period.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY DAN COST OF DEBT ]]>
<![CDATA[Khoirunnisa, Ira]]>;
<![CDATA[Cahyati, Ari Dewi]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v8i2.939
<![CDATA[Objective of this study is determine the effect the intellectual capital disclosure on cost of equity and cost of debt studies on companies in property and real estate in the Indonesia Stock Exchange from 2013 to 2015. The method used is quantitative approach. Data of this research is secondary data, using the financial statements of companies listed in the Stock Exchange gained through www.idx.co.id. 2013-2015 Samples were selected using purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the human capital disclosure, structural capital disclosure have no significant positive effect and customer capital disclosure have no significant negative effect to cost of equity. Then human capital disclosure have no significant positive effect and structural capital disclosure, customer capital disclosure have no significant negative effect to cost of debt.]]>
<![CDATA[PENGARUH KUALITAS AUDIT TERHADAP POTENSI RISIKO FRAUDULENT FINANCIAL STATEMETN MELAUI FRAUD SCORE MODEL ]]>
<![CDATA[Cahyati, Ari Dewi]]>;
<![CDATA[Nurjannah, Aris]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 1 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v5i1.1332
<![CDATA[This study examined the effect of audit quality to the potential risk of fraudulent financial statementthrough fraud score models. The population in this study is all manufacture company listed on the Indonesia StockExchange. Using purposive sampling method was obtained for companies audited by KAP big four is 39 and asmuch as non big four is 30. This study uses secondary data manufacturing company in 2010-2012. audit qualitymeasured by the big four and non big four, risk of fraudulent financial statement is measured by the sum of accrualsquality and financial performance. Results of research quality audit negative effect on the potential risk of fraudulentfinancial statements. Empirical evidence shows that the mean and standard deviation of the group of companiesowned by service users KAP Non Big Four is greater than the service user company KAP Big Four. T his supportsthe second hypothesis which states that the level of risk of fraudulent financial statement on the company KAPservice users Non Big Four is greater than the service user company KAP Big Four.]]>
<![CDATA[PENGARUH KONFLIK KEPENTINGAN TERHADAP KONSERVATISME AKUNTANSI DENGAN RISIKO LITIGASI DAN TIPE STRATEGI SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Paramita, Febriana]]>;
<![CDATA[Cahyati, Ari Dewi]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 4 No 2 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v4i2.1336
<![CDATA[Objective of this study is to examine influence conflict of interest to accounting conservatism and to test the effect of the type of strategy as moderating variables on the relationship between conflict ofinterest and accounting conservatism. The samples are 24 companies listed on the stock exchange.Using linear regression analysis and analysis of MRA results of the study showed that the conflict ofinterest has positive influence on accounting conservatism, conflict of interest a positive effect onaccounting conservatism with the risk of litigation as a moderating variable, Conflicts of interest are apositive influence on accounting conservatism with the type of strategy as a moderating variable.Conflicts of interest increase strong influence on the type of defender and weak on the type prospector]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERBANKAN SYARIAH ]]>
<![CDATA[Rahayu, Ribut Sri]]>;
<![CDATA[Cahyati, Ari Dewi]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v5i2.1346
<![CDATA[Objective of this study is to analyze how the implementation of Corporate Social Responsibility by using Index Islamic Social Reporting (ISR) on Islamic Banking in Indonesia and to examine how the influence of ShariaSipervisory Board (Dewan Pengawas Syariah ? DPS), DPS conference, company size, profitability, leverage, andcommissioners on the disclosure of Corporate Social Responsibility (CSR) in Islamic banking in Indonesia.The method used is quantitative analysis. This study population is all Islamic banking in Indonesia during the period2011-2014. Samples are selected using purposive sampling method. Data analysis method used is multipleregression analysis. This research use secondary data from islamic banking annual report. Results of this study areall Islamic banking company has been doing CSR, size of the Sharia Supervisory Board, Sharia Supervisory Boardconference, Company Size and Leverage does not affect the disclosure of CSR in Islamic banking, while profitabilityhas a negative influence and board director has positive affect on disclosure CSR]]>
<![CDATA[PENGARUH KINERJA KEUANGAN, KINERJA LINGKUNGAN, SIZE, DANUKURAN DEWAN KOMISARIS TERHADAP CSRDISCLOSURE ]]>
<![CDATA[Amelia, Amelia]]>;
<![CDATA[Cahyati, Ari Dewi]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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<![CDATA[The purpose of this study was to determine the effect of financial performance, environmentalperformance, size and board size on the disclosure of Corporate Social Responsibility (CSR Disclosure) in miningcompanies listed on the Stock Exchange during 2010-2014. The method used is descriptive with quantitativeapproach.. Data of this research is secondary data, using the financial statements of mining companies listed in theStock Exchange gained through www.idx.co.id for the year. 2010-2014 Samples were selected using purposivesampling method. The analysis technique used in this research is multiple linear regression analysis.The resultsshowed that the variables of financial performance, as measured by ROA and DER, and company size has nosignificant effect on the disclosure of corporate social responsibility, while variable environmental performance andboard size have a significant effect on the disclosure of corporate social responsibility]]>
<![CDATA[DAMPAK PENERAPAN IFRS TERHADAP KUALITAS LAPORAN KEUANGAN DAN ARUS INVESTASI ]]>
<![CDATA[Cahyati, Ari Dewi]]>
<![CDATA[ JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 9 No 1 (2018): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
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DOI: 10.33558/jrak.v9i1.1362
<![CDATA[Objective of this study is to determine whether IFRS convergence will improve the quality of financial statements as indicated by decreasing levels of information asymmetry and declining real earnings management. IFRS convergence is measured by Dummy variables years before convergence and year after covergency while accounting quality reporting is measured by decreasing earnings management level and decreasing level of information asymmetry. Real earnings management uses abnormal cash flow, abnormal discretionary expense and abnormal production cost (Roydhuchory, 2006) while information asymmetry uses adjusted spreads. While the variable of investment flows is measured by the percentage of foreign investment ownership in Indonesia (defond et.al, 2011). This research uses a quantitative approach that aims to test the theory. The research method used is explanatory research. The sample of this study are all companies listed on BEI. Secondary data research data. From purposive sampling, 102 samples were obtained for IFRS convergence effect on Real earnings management and 100 companies to test the effect of IFRS convergence on asymmetry and information asymmetry on global investment flows. Methods of data analysis using linear regression analysis. The result of statistical analysis shows 1) that IFRS convergence has negative effect on real profit management. This indicates that the higher the IFRS convergence the real earnings management will decrease. 2) IFRS convergence has no effect on information asymmetry and 3) Information asymmetry has no effect on global investment flows in Indonesia.]]>
<![CDATA[PEMBERDAYAAN EKONOMI BERKELANJUTAN DAN PENGEMBANGAN KARAKTER BAGI PENYANDANG DISABILITAS ]]>
<![CDATA[Ari Dewi Cahyati]]>;
<![CDATA[Nurlaila M. C]]>;
<![CDATA[Siti Nurhidayah]]>
<![CDATA[ SABDAMAS Vol 1 No 1 (2019): SABDAMAS ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Unika Atma Jaya ]]>
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<![CDATA[Tujuan program kemitraan dengan masyarakat ini adalah pemberdayaan ekonomi dan pengembangan karakter bagi penyandang disabilitas pada kelompok usaha bersama penyandang disabilitas (KUBEPENDA). Pelatihan dan pendampingan yang akan dilakukan meliputi 1) pelatihan motivasi kewirausahaan, 2) pelatihan keterampilan produksi kue bagi penyandang disabilitas cacat fisik, tunadaksa, tunagrahita, 3) pelatihan pijat bagi penyandang disabilitas tunanetra, 4) pelatihan akuntansi yang meliputi perhitungan biaya produksi, 5) pelatihan pemasaran baik konvensional maupun online, serta 6) pendampingan psikologis untuk pengembangan karakter penyandang disabilitas. Metode pelaksanaan untuk mencapai hasil kegiatan yang maksimal melalui metode diskusi, pelatihan produksi, pelatihan dan pendampingan marketing online. Hasil akhir kegiatan program kemitraan dengan masyarakat mitra penyandang disabilitas 1) mampu memproduksi kue kering dan memasarkannya, 2) timbul rasa percaya diri sehingga dapat berperan aktif dalam masyarakat, serta mampu berdikari dalam kehidupan masyarakat tanpa bergantung pada pihak lain.]]>
<![CDATA[Determinants of Financial Statement Fraud in Perspective Hexagon Fraud Theory ]]>
<![CDATA[Dini Febriani]]>;
<![CDATA[Ari Dewi Cahyati]]>;
<![CDATA[Anisa Putri]]>;
<![CDATA[Neneng Lasmita Susanti]]>
<![CDATA[ Basic and Applied Accounting Research Journal Vol 2 No 2 (2022): Basic and Applied Accounting Research Journal ]]>
Publisher : <![CDATA[Future Science ]]>
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DOI: 10.11594/baarj.02.02.04
<![CDATA[The purpose of this research is to analyze the effect of the hexagon fraud theory; stimulus, opportunity, rationalization, capability, ego, collusion, company size on financial statement fraud in energy sector companies listed on the Indonesia Stock Exchange in 2016-2020 using the F-Score model as a measurement. This study uses a sample of 39 energy sector companies with a total of 186 observations. This study uses multiple regression analysis techniques. The results of this study indicate that the stimulus (pressure) in terms of financial targets and external pressure and opportunity in terms of the nature of industry affects financial statement fraud. While rationalization in terms of change in auditors, capability in terms of change in directors, ego (arrogance) in terms of CEO duality, collusion in terms of market performance ratios, and company size have no effect on financial statement fraud.]]>
<![CDATA[UPAYA PENINGKATAN BISNIS DENGAN DIGITAL BRANDING PEMBUATAN LOKASI UMKM MELALUI APLIKASI GOOGLE MAPS DI DESA SIRNAJAYA ]]>
<![CDATA[Setyawan, Dhiwa Harum]]>;
<![CDATA[Cahyati, Ari Dewi]]>;
<![CDATA[Putra, Purnama]]>
<![CDATA[ An-Nizam Vol 3 No 2 (2024): An Nizam : Jurnal Bakti Bagi Bangsa ]]>
Publisher : <![CDATA[Universitas Islam 45 Bekasi ]]>
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DOI: 10.33558/an-nizam.v3i2.8761
<![CDATA[This activity is carried out to help install Google Maps pins. Some features that can help MSMEs are directions, sharing locations, and reviews that can be accompanied by images. With these features, the public can access searches and provide ratings, so that MSMEs can optimize branding and add addresses, telephone numbers, place categories, and store operating hours, which will increase consumer interest. This community service activity is carried out using a community empowerment system method in the form of socialization and mentoring. The results of the implementation of community service are the successful registration of business locations in Sirnajaya Village MSMEs, providing complete and actual MSME information, and appearing in searches when consumers search for relevant products. In addition, reviews and ratings from experienced customers can provide strong social evidence that can increase the trust and interest of potential customers so as to increase sales.]]>
