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All Journal Jurnal Akuntansi Aktual SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Ekonomi Manajemen Akuntansi

Wita Ramadhanti

Unknown Affiliation

Author-ID : 2493169

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 15 Documents Claim Missing Document

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FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KINERJAKEUANGAN PEMERINTAH DESA PASCA PENERAPAN UNDANG- UNDANG NOMOR 6 TAHUN 2014 Retno Astuti Dewi; Wita Ramadhanti; Adi Wiratno
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 4, JUNI 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.349 KB)

Abstract:This research is quantitative research in the village government in the Banyumas Regency.The purpose of this research is to examine the effect of the planning, implementation village account-ing, fixed income, and internal control on the financial performance of village government. Thesampling method used in this study is a purposive sampling. The samples of this research are thevillages that have sent Village Budget Accountability Report of 2015 and fill out the questionnaire infull. The number of samples are 78 villages. Based on the results of research and analysis using the PLSand SPSS show that: (1) Planning does not positively affect the financial performance of VillageGovernment, (2) Implementation of accounting village has positive effect on the the financial perfor-mance of Village Government, (3) Fixed Income does not positively affect the financial performance ofVillage Government, (4) internal control negatively affects the financial performance of Village Gov-ernment, and (5) Implementation of accounting village has not been fully implemented in accordancewith the Regulation of the Minister of Internal Affairs No. 113 of 2014.Keywords: Planning, Implementation of Village Accounting, Fixed Income, and Internal Control, TheFinancial Performance of Village Government, After Implementation Law No. 6 of 2014

Penerapan Dana Reguler Kelompok Simpan Pinjam Perempuan Pada PNPM-MPD Di Kecamatan Wangon, Kabupaten Banyumas Taufik Margi Widodo; Wita Ramadhanti; Hijroh Rokhayati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The implementation of society empowerment, especially in the form of revolving funds (saving and loan) that consider less is financial management, and guidance on life skills that are able to support women business group. Through one of its program Women Saving and Loan / Simpan Pinjam Perempuan (SPP), it is expected to improve the welfare of people, especially womenand also applied poverty alleviation mechanism involving elements of society, start from planning, implementation, control and evaluation stages. The purpose of this studys are to determine the significance of differences revenue (financial performance) and the welfare of the group before and after the SPP program of National Program for (Rural) Society Empowerment / Program Nasional Pemberdayaan masyarakat Mandiri Perdesaan PNPM-MPd. These study used comparative technique bases on mix method with research object are SPP groups in Wangon Sub-District, Banyumas District. Hypothesis is tested by using non-parametric test through wilcoxon test and in-depth interviews. The results showed that there is an increase in revenue and welfare level, which means there are differences in revenue and welfare level before and after join the SPP program.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN KANTOR CABANG PADA PT. BANK PEMBANGUNAN DAERAH JAWA TENGAH (PERIODE TAHUN 2012-2016) Muhammad Rizki Nur Adi S; Eko Suyono; Wita Ramadhanti; Taufik Hidayat
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Banking is one of the most important financial sub-systems and is having a great influence in the economy of a country, including Indonesia. To define the condition of how bad or how good the economy of Indonesia is, it can be reflected from its financial performance. According to the data from Infobank Research Bureau (2012) which has done the assessment to 120 banks in Indonesia, it shows that there are 83 banks with excellent predicate, 25 banks are well-predicated, 10 banks are respectable, and only 2 banks are predicated to be having poor preformance. Based on that fact, Financial Performance appeals to be studied in this research. This research aims to analyze the Analysis of Factors Affecting Financial Performance of branch offices of PT. Bank Pembangunan Daerah Central Java (2012-2016). The research population is all of PT. Bank Pembangunan Daerah Central Java’sbranch offices of 2012 to 2016 period. Purposive sampling technique is used as research sample. Number of samples that fit for this research are 36 branch offices with the total of 180 observations. Classical assumption test in this research includes normality, autocorrelation, multicollinearity, and heteroscedasticity test. Hypothesis testing uses the analysis of multiple-linear regression. According to the result of the analysis, the Loan to Deposit Ratio (LDR), BOPO, and Net Interest Margin (NIM) affect the financial performance. Meanwhile, Capital Adequacy Ratio CAR) and Non-Performing Loan (NPL) has no effect towards the financial performance of Branch Offices of PT. Bank Pembangunan Daerah Central Java. It is also concluded that financial distress of PT. Bank Pembangunan Daerah Central Java’s branch offices is in good average.

ANALYSIS OF THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR), COMPANY SIZE AND LEVERAGE ON FIRM VALUE WITH PROFITABILITY MEDIATION VARIABLES ON MINING COMPANY LISTED ON THE IDX (BEFORE COVID-19 2016-2019 AND DURING COVID-19 2020) Nenshiria Septyaning Wibowo; Wita Ramadhanti; Triani Arofah
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

The purpose of this study was to analyze the effect of Corporate Social Responsibility (CSR), company size, and leverage on firm value by using the moderating variable of profitability in mining companies listed on the IDX (2016-2020). The number of samples in the companies studied was 27 companies. The research used a purposive sampling method to determine the selection. Data analysis using multiple regression analysis and also an endurance test The results of this study are Corporate Social Responsibility (CSR) has no effect on firm value. Company size has no effect on firm value. Leverage has no significant effect on firm value. All moderating relation also variable cannot be proven. Hence this research then made supplementary test by divided the timeline after and during covid. The results shows that the insignificant of data due to different situation before covid and during covid. Before covid period (2016-2019) the results consistent with main hypothesis testing. Thus, during Covid-19 profitability moderate the relations between company size and firm value during 2020. The implication of this research is to help investors make investment decisions and help companies optimize the company.

THE EFFECT OF FIRM SIZE, PROFITABILITY AND PUBLIC OWNERSHIP STRUCTURE ON INCOME SMOOTHING AFTER THE IMPLICATION OF PSAK 50 AND 55 Achmad Tezar Pahlevi Stefannandra; Negina Kencono Putri; Wita Ramadhanti; Rasyid Mei Mustofa
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

PSAK 50 & 55 (revised) is important for the banking sector, as it aims to increase transparency, reducing disclosure that only benefit for banking managerial and narrow down the possibilities of fraud. Income smoothing is one form of fraud that management is often done to maximize the benefits for themselves, so that make any investor incorrect in making decisions for their investment. This study is a verification to test the truth of knowledge and previous research on banking companies listed on the IDX. This study takes the title: "The Effect of Firm Size, Profitability and Public Ownership Structure On Income Smoothing After The Implementation Of PSAK 50 & 55" (Case Study on Banking Companies Listed on the Indonesia Stock Exchange Period 2010-2014). The population in this study are all banking companies listed on IDX in 2010-2014. This study used 25 banking companies as samples obtained through purposive sampling method. Discretionary Accrual by Modified Jones used to determine income smoothing practice. Multiple Linear Regression method used to test the effect of independent variables and the dependent variable in this study. The results of the study provides empirical evidence as follows, first, firm size has no effect on income smoothing practice. Second, return on assets has no effect on income smoothing practice. Third, operating profit margin has no effect on income smoothing practice. Fourth, earnings per share negatively affect income smoothing practice. Fifth, public ownership structure positively affect income smoothing practice. The findings of this study have implications for investors to be more cautious on earnings per share and public ownership structure in the decision to invest, because both of these factors have an influence on income smoothing practice.

PELATIHAN APARATUR DESA TERKAIT PENGELOLAAN KEUANGAN DESA: UPAYA PENINGKATAN AKUNTABILITAS DAN TRANSPARANSI DESA Christina Tri Setyorini; Dewi Susilowati; Yusriyati Nur Farida; Wita Ramadhanti
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

This mentoring activity is based on the existence of the phenomenon of village officials who are embroiled in legal cases. Misinterpretation of Villages Law No. 6 of 2014 and Village Financial Management Permendagri No. 11 of 2014 resulted in numerous irregularities in village financial management. With so many legal cases, many village officials are hesitant to use village funds because they do not know how to manage them. This training was designed to improve village officials' understanding of how to manage village finances in accordance with applicable regulations. The training was enthusiastically attended by 42 village officials from various villages in the Cilongok District. Based on the results of the training conducted by administering pre-test and post-test, it is clear that training can improve village officials' understanding and has an increasing trend value between before and after training in village financial management. This demonstrates that the training is very effective in increasing the village apparatus's knowledge and understanding of village financial management, thereby increasing the absorption of the allocated village fund budget.

PELATIHAN PENGELOLAAN KEUANGAN BERBASIS EKONOMI BERKELANJUTAN PADA PENGELOLA BADAN USAHA MILIK DESA (BUMDES) DI KECAMATAN SIGALUH KABUPATEN BANJARNEGARA Wita Ramadhanti; Triani Arofah; Oman Rusmana
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Village-owned Enterprises was established in compliance with Indonesian Law Number 6/2014. Hence, since it is a top-down instructions, the development progress is not in a good condition. There are still so many of these institutions that having difficulty in managing their financial sustainability. Based on that, this community development will train the Village-owned enterprises’ manager how to managing entity’s sustainable economics. The training was held at June 8th, 2022 on Village-owned Enterprises’ managers from Sigaluh District, Banjarnegara County. There are 20 trainees as participants. The participants then given theoretical material and discuss the practical side of sustainability management, accounting, and tax. The attendees then asked to filling in pre-test and post-test that will be analysed statistically in order to check the successfulness of the workshop. The results shows that there are means differences between pre-test and post-test mark of the participants. It means that intervention from the community development team through theoretical material and practical discussions are success in developing Village-owned enterprises managers’ capacity for entities’ as well as villages’ economic sustainability

PENGARUH INDEPENDENSI TERHADAP KUALITAS AUDIT DENGAN MOTIVASI AUDITOR SEBAGAI VARIABEL MODERASI Giovanny Bangun Kristianto; Wita Ramadhanti; Icuk Rangga Bawono
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 1 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

ANALISIS PERBANDINGAN PENGUNGKAPAN ISLAMIC ETHICAL IDENTITY PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA Hatta Setiabudhi; Bambang Agus Pramuka; Wita Ramadhanti
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 22, No 1 (2020)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

PENDAMPINGAN MANAJEMEN SERTIFIKASI HALAL PADA UMKM MAKANAN KHAS BANYUMAS Triani Arofah; Wita Ramadhanti; Nur Aini; Dian Purnomojati; Oman Rusmana
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 2 No 1 (2023): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2023.2.1.9187

The purpose of this service is to provide understanding and assist in the management of halal assurance certification to SMEs. The method of this activity is observation, interviews, and documenting selected SME data. Mentoring activities are carried out face-to-face. The results of observations and interviews with 3 food and beverage SMEs resulted in several conclusions, namely: the halal certification program is known by all SMEs, but most are not interested in taking care of certification for reasons such as: 1) still prioritizing time to sell rather than participating in socialization about halal assurance; 2) the management of halal certification isstill considered complicated and confusing; 3) does not have the funds to administer the certification; 4) because they don't want to take care of the halal guarantee of their products. Judging from the understanding/cognitive aspect, SMEs feel that halal certification is very important, it means that understanding and knowledge of good halal certification is not enough to increase the interest of SMEs in obtaining halal assurance certification. Therefore, the service team will assist in the management of halal assurance certification by first the requirements for its management, including kitchens that must meet hygiene requirements according to halal certification or kitchen floors that are in accordance with the requirements, SMEs assisted are Getuk Goreng “Tela Asli”, Cireng “Trijaya” and Kecombrang syrup “Honje Laka Syrup” Beverage. Assistance is carried out in 2 stages, namely: (1) training of halal driving cadres, and (2) handling halal certification documents. It is hoped that this halal certification service activity can provide added value so that it can increase sales of MSME products.

Co-Authors Achmad Tezar Pahlevi Stefannandra Adi Wiratno Atiek Sri Purwati Aulia Bella Marinda Bambang Agus Pramuka CHRISTINA TRI SETYORINI Dewi Liesnoor Setyowati Dian Karunia Shalihah Dian Purnomo Jati Dian Purnomojati EKO SUYONO Giovanny Bangun Kristianto Hatta Setiabudhi Hijroh Rokhayati Icuk Rangga Bawono Muhammad Rizki Nur Adi S Negina Kencono Putri Nenshiria Septyaning Wibowo NUR AINI Oman Rusmana Rasyid Mei Mustofa Ratu Ayu Sri Wulandari Retno Astuti Dewi Rini Widianingsih Taufik Hidayat Taufik Margi Widodo Triani Arofah Triani Arofah Yusriyati Nur Farida

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