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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Tazkia Islamic Finance and Business Review Jurnal Akuntansi Aktual Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Riset Bisnis dan Investasi Jurnal Bisnis dan Akuntansi IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Karinov Abdimasku : Jurnal Pengabdian Masyarakat JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) AJAR (Asian Journal of Accounting Research) (e-Journal) JAKPI Asia Pacific Journal of Management and Education
Vega Wafaretta
Universitas Negeri Malang
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Praktik Akuntansi Manajemen dan Kinerja Usaha Mikro Kerajinan di Kabupaten Bondowoso pada Masa Pandemi Putri, Devani Nindia; Wafaretta, Vega
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 2 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.17.023

Abstract

Micro handicraft businesses in Bondowoso Regency have also felt the impact of the Covid-19 pandemic, so they have to manage production costs. Therefore, the purpose of this study is to determine the impact of management accounting practices (budgeting, cost system, and performance evaluation) on the performance of micro handicrafts businesses in Bondowoso Regency in 2021. In this study, a questionnaire instrument to measure management accounting practices and performance was modified in accordance with the scale of micro-enterprises. Data collection was carried out by distributing questionnaires directly to forty (40) respondents who owned micro-craft businesses. Data processing used multiple linear regression analysis. The results of data processing show that budgeting and performance evaluation encourage the performance of micro-enterprises. Meanwhile, the cost system cannot boost the performance due to the inability of micro businesses to reduce and manage operational costs, resulting in a decrease in profits. Micro businesses are adapting to the conditions of the Covid 19 pandemic, including focusing on online sales, compiling budgets, monitoring production costs, as well as evaluating employee and financial performance.
Pengaruh Self-Attribution Bias, Mental Accounting, dan Familiarity Bias terhadap Pengambilan Keputusan Investasi Anggini, Novia Dwi; Wardoyo, Cipto; Wafaretta, Vega
Jurnal Riset Bisnis dan Investasi Vol. 6 No. 3 (2020): Jurnal Riset Bisnis dan Investasi
Publisher : Jurnal Riset Bisnis dan Investasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jrbi.v6i3.1898

Abstract

Terdapat banyak faktor yang mempengaruhi pengambilan keputusan investasi, termasuk faktor psikologis yang bersifat bias yang dapat membuat investor menjadi irrasional. Oleh karena itu, tujuan penelitian ini adalah untuk mengetahui beberapa pengaruh bias, yaitu self-attribution bias, mental accounting, dan familiarity bias terhadap pengambilan keputusan investasi. Sampel dalam penelitian ini adalah mahasiswa yang mengikuti beberapa komunitas investasi di Kota Malang karena mahasiswa mewakili investor muda yang potensial untuk berkontribusi dalam berinvestasi di pasar modal. 288 kuesioner disebarkan secara online dan diuji regresi berganda. Hasil penelitian ini adalah self-attribution bias, mental accounting, dan familiarity bias berpengaruh positif terhadap pengambilan keputusan investasi. Kepercayaan atas kemampuan diri, pertimbangan biaya dan manfaat, serta tingkat keakraban menjadi faktor utama yang mendorong pengambilan keputusan investasi.
CSR Practices in Food and Beverage Companies During Pandemic Handayati, Puji; Wafaretta, Vega; Anugrahani, Inanda Shinta; Fauzan, Slamet
Asia Pacific Journal of Management and Education (APJME) Vol 4, No 1 (2021): March 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.368 KB) | DOI: 10.32535/apjme.v4i1.1046

Abstract

The covid-19 pandemic affects businesses facing the dilemma between the company's health and risks. This study aims to investigate the practice of CSR of food and beverage companies in Malang on the economic and social dimensions before and during the pandemic. The survey was conducted by distributing questionnaires directly to the managers or owners of the companies. Thirty questionnaires were descriptively analyzed. The results of this study indicate that some companies in Malang increase their CSR quality during the pandemic, such as by adding CSR quantity, implementing health protocols inside their restaurants, maintaining product cleanliness, giving more attention to employees' health, and increasing more alms by distributing masks and vitamins to customers and the public.
Pengaruh Mediasi Efesiensi Investasi pada Hubungan Corporate Governance dan Kinerja Keuangan BUMN di Indonesia Periode Sebelum Pandemi Arif, Zalfa Khayliz Leviratna; Wafaretta, Vega
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 1 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i1.34133

Abstract

Implementation of Corporate Governance (CG) is closely related to efficient investment decisions to drive financial performance, but several State-Owned Enterprises (SOEs) in Indonesia are indicated to have inefficient investments. This study aims to examine the impact of CG on financial performance, and the role of investment efficiency as a mediation between CG and financial performance. The sample comprises 10 SOEs listed on the Indonesia Stock Exchange for the 2013-2019 period since the publication of the SOE regulations regarding CG assessment indicators in 2012. The analysis method uses panel data regression analysis. The results of the study found that the CG index reduced financial performance and the level of investment efficiency. These results do not confirm the resource-based theory because a high CG score results in inefficient investment (over/under investment) and lowers financial performance. In addition, investment efficiency is not able to mediate the effect of CG on financial performance due to the different industrial sectors in the sample having different investment needs. The implication of this research is the need to expand investment space for companies as well as monitor to implement various management policies by the Ministry of SOEs
Peningkatan Kualitas Laporan Keuangan Pesantren melalui Aplikasi Ms Excel Damayanti, Ananda Sari; Wafaretta, Vega
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2023): September 2023
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v6i3.1401

Abstract

Pondok Pesantren Q adalah salah satu pondok pesantren modern yang ada di Singosari Malang. Walaupun pondok pesantren Q sudah berkonsep modern, pengelola pondok terbatas mencatat kas masuk dan keluar saja tanpa menyusun laporan yang lengkap sesuai dengan kebutuhan pengguna. Oleh karena itu, studi ini bertujuan menyusun template laporan keuangan sesuai dengan kondisi pondok pesantren Q dengan menggunakan Microsoft Excel. Metode yang digunakan adalah Research and Development (R&D) terdiri dari penelitian pendahuluan untuk mengidentifikasi potensi masalah dan melakukan pengumpulan data; pengembangan produk yang meliputi desain dan validasi desain produk; uji coba produk ke pesantren untuk mengetahui kekurangan template template yang telah dibuat; serta revisi desain setelah uji coba. Hasil dari pengembangan produk berupa aplikasi laporan keuangan berbasis Microsoft Excel dan buku pentunjuk teknis penggunaan excel. Dengan adanya template excel dan buku Petunjuk Teknis, pihak pengelola pondok merasakan manfaat, yaitu pencatatan transaksi dan penyusunan laporan keuangan yang lebih mudah, cepat, dan lengkap sesuai Pedoman Akuntansi pesantren (PAP). Dari laporan keuangan yang dihasilkan, pemilik pondok dapat membuat keputusan yang strategis berdasarkan kondisi keuangan pondok dan pihak eksternal dapat mengetahui penggunaan uang yang telah dibayarkan.
APAKAH FINANCIAL CONSTRAINT MEMODERASI PENGARUH MODAL KERJA TERHADAP PROFITABILITAS SEBELUM DAN SELAMA PANDEMI COVID 19? Putri, Via Aningtyas; Wafaretta, Vega
Jurnal Bisnis dan Akuntansi Vol. 25 No. 2 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i2.2191

Abstract

Working capital decisions are important for financing the operations of manufacturing companies, especially during a pandemic which indicates a decline in working capital. This study aims to examine the effect of working capital (Net Working Capital - NWC) on the profitability of manufacturing companies on the Indonesia Stock Exchange (IDX) during non-pandemic and pandemic conditions covid-19, as well as testing the moderating effect of financial constraint. The sample is determined by technique purposive sampling for manufacturing companies from 2018-2021 and analyzed with moderation regression. Results do not confirm Resource-Based Theory where working capital has a significant negative effect on profitability because high working capital creates additional costs that can reduce profits. In addition, the data shows that each sub-sector has different characteristics in terms of working capital requirements and profit-generating capabilities. There are sub-sectors with low (high) working capital that have high (low) profitability. This negative direction of working capital and profits continued until the pandemic conditions, of course, several sub-sectors experienced a decline in profitability. This study also shows that there is no moderating effect financial constraint, but financial constraint has a significant positive effect on profitability. The lower financial constraint, the company's profits continued to decline which could be due to the company's less than optimal management of available funds. The theoretical and practical implications of this study are unconfirmed Resource-Based Theory due to differences in sub-sector and company characteristics. The results show the importance of management in managing working capital optimally to profitability even in pandemic and financial constraints.
Determinan Risiko Pembiayaan pada Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia Periode 2019-2021 Rhamadhani, Devi Nur; Wafaretta, Vega
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 4 (2023)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i4.1241

Abstract

The financing risk of Islamic People's Financing Banks (BPRS) in Indonesia needs special attention, because the high ratio of non-performing loans exceeds the maximum limit set by the Financial Services Authority (OJK) of 7%. Therefore, this study aims to examine the effect of financial ratios on the risk of BPRS financing in Indonesia for the quarterly period 2019-2021. These financial ratios (minimum capital ratios, profitability ratios, liquidity ratios, operational efficiency ratios and profit-sharing financing ratios) can then become a concern for BPRS so that they are managed properly as a basis for managing financing risk. The number of samples in this study was 1344 which were analyzed using panel data regression. This analysis shows that the previous period's capital adequacy acted as a reserve for BPRS, thereby encouraging banks to minimize financing risks. Meanwhile, increasing BPRS efficiency can reduce financing risk. Profit sharing financing with strict selection also has a negative effect on financing risk. Profitability and liquidity do not affect financing risk because the ability of BPRS to maintain profit performance varies and there are variations in risk exposure to customers that have no impact on financing risk. The implication of this research is that the BPRS needs to maintain financial ratios to comply with OJK regulations. In addition, the BPRS needs to maintain capital adequacy, efficiency, and the amount of financing disbursed so that financing risks are under control. In addition, good management of profit-sharing financing can be applied to other financing. Future research can develop research with other variables that affect the risk of BPRS financing in Indonesia.
Co-Authors Achmad Zaky Anggini, Novia Dwi Annisa Sekar Khatulistiwi Anugrahani, Inanda Shinta Arif, Zalfa Khayliz Leviratna Cipto Wardoyo Damayanti, Ananda Sari Devi Nur Rhamadhani Furqorina, Rizka Iqbal Imari Kholilah Novia Dwi Anggini Nurika Restuningdiah Puji Handayati Putri, Devani Nindia Putri, Via Aningtyas Rahmaprilia, Vanissa Dyah Rhamadhani, Devi Nur Setya Ayu Rahmawati Slamet Fauzan Vanissa Dyah Rahmaprilia