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All Journal Jurnal Akuntansi dan Keuangan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Ekonomi-Qu (Jurnal Penelitian Ilmu Ekonomi) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis FINANSIA : Jurnal Akuntansi dan Perbankan Syariah FINANCIAL : JURNAL AKUNTANSI JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Investasi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah CAHAYA AKTIVA Jurnal Pengabdian Masyarakat Asia Journal of Economics Development Issues Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Joong-Ki
Anita Wijayanti
Universitas Islam Batik Surakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Determinan Pemilihan Profesi sebagai Akuntan Publik Tri Kusno Widi Asmoro; Anita Wijayanti; - Suhendro
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 3 No. 1 (2018): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.153 KB)

Abstract

Abstract The purpose of this study was to determine the factors that influence the determinants of professional choice as public accountants by S1 students majoring in accounting Islamic Batik University and Sebelas Maret University Surakarta. Through purposive sampling, 100 respondents were used. The analytical method used is multiple linear regression. The results of this study indicate that professional training factors have a significant influence on career choice of undergraduate accounting students to become public accountants, while salary factors, professional recognition, work environment, social values, labor market considerations, and personality have no significant effect. Abstrak Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang memengaruhi determinan pemilihan profesi sebagai akuntan publik oleh mahasiswa S1 jurusan akuntansi Universitas Islam Batik dan Universitas Sebelas Maret Surakarta. Melalui purposive sampling, digunakan 100 responden. Metode analisis yang digunakan adalah regresi linier multipel. Hasil penelitian ini menunjukkan bahwa faktor pelatihan profesional mempunyai pengaruh signifikan terhadap pemilihan karir mahasiswa S1 akuntansi untuk menjadi akuntan publik, sementara faktor gaji, pengakuan profesional, lingkungan kerja, nilai-nilai sosial, pertimbangan pasar kerja, dan personalitas tidak berpengaruh signifikan.
Kualitas Audit, Ukuran Perusahaan dan Leverage Sebagai Determinan Manajemen Laba Perusahaan Ika Afiffah; Kartika Hendra Titisari; Anita Wijayanti
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 3 No. 2 (2018): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

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Abstract This study aims to determine the influence ofthe quality of the audit, company size and leverage against corporate earnings management sub sectors of the pharmacy listed on the Indonesia stock exchange period2011 to 2016. The population of this reseach is the entire pharmaceutical sector sub companies. Theresults of this research points out that the size of the public accounting office doesn’t have an effect on earning management, while the size of the company and leverageeffect on earnings management. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh ukuran KAP , ukuran perusahaan dan leverage terhadap manajemen laba di perusahaan sektor manufaktur sub sektor farmasi yang terdaftar di BEI periode 2011 – 2016. Populasi dalam penelitian ini adalah seluruh perusahan sub sektor farmasi. Hasil penelitian menyatakan bahwa ukuran KAP tidak berpengaruh terhadap manajemen laba, sedangkan ukuran perusahaan dan leverage berpengaruh terhadap manajemen laba.
Perilaku Manajemen Keuangan Pada UMKM Sentra Kain Tenun Lurik Di Desa Tawang Mutiara Meidiana; Anita Wijayanti; Agni Astungkara
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9181

Abstract

This research aims to determine the influence of financial knowledge, income, financial attitude, and personality on financial management behavior among owners of Micro, Small, and Medium Enterprises (MSMEs) in the village of Tawang, with a focus on the production of woven lurik fabric. All owners of MSMEs specializing in woven lurik fabric in the village of Tawang were included in this study, and the sampling method applied was saturation sampling. Primary data were obtained through the distribution of questionnaires to 86 respondents who are owners of MSMEs. Data was analyzed using multiple regression analysis methods. The results of the study indicate that financial knowledge has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang. Income has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang. Financial attitude has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang. Personality has a positive and significant influence on financial management behavior among owners of MSMEs specializing in woven lurik fabric in the village of Tawang. Keywords: Financial Knowledge; Income; Financial Attitude.
DETERMINAN AUDIT REPORT LAG DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Radian Atho' Al-Faruqi; Yuli Chomsatu Samrotun; Anita Wijayanti
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 2 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v4i2.2667

Abstract

Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) diwajibkan memublikasikan laporan keuangan yang sebelumnya telah diaudit olek akuntan publik sebagaimana peraturan yang disahkan oleh badan pengawas pasar modal dan lembaga keuangan. Berdasarkan peraturan Otoritas Jasa Keuangan (OJK) nomor 29/PJOK.04/2016 tentang laporan tahunan emiten atau perusahaan publik pasal 7 ayat 1 menjelaskan kewajiban perusahaan dalam penyampaian laporan keuangan auditan paling lambat akhir bulan keempat setelah akhir tahun buku. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis determinan Audit Report Lag dengan Profitabilitas sebagai variabel moderasi. Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder yang diperoler dari situs resmi Indonesia Stock Exchange. Terdapat 17 sampel perusahaan sektor pertambangan yang terdaftar berturut-turut selama periode 2017-2019. Metode analisis data menggunakan Analisis Regresi Moderasi. Hasilnya menunjukan secara parsial Ukuran Perusahaan, Umur Perusahaan, Ukuran KAP tidak berpengarh terhadap Audit Report Lag, sedangkan Solvabilitas berpengaruh terhadap Audit Report Lag. Profitabilitas mampu memoderasi pengaruh Ukuran Perusahaan terhadap Audit Report lag, sedangkan Umur Perusahaan, Ukuran KAP, dan Solvabilitas tidak dapat dimoderasi oleh Profitabilitas.
Penguatan Manajemen UMKM di Bali: Studi Kasus di Putra Susila Krupuk Kulit Ikan Tuna Kartika Hendra Titisari; Anita Wijayanti; Ratna Damayanti; Pramono Hadi; Joko Kristianto; Partini Dwi Astuti; Ni Made Darmadi
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 3: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i3.3290

Abstract

Implementation of community service in national collaboration, collaboration between Batik Islamic University, Surakarta and Warmadewa University, Denpasar, Bali. It was carried out on February 6 2024, at Putra Susila UMKM which produces tuna skin crackers with an address in Denpasar, Bali. The method of community service is carried out using a mentoring method carried out jointly between the Batik Islamic University Surakarta team and Warmadewa University Denpasar. Meanwhile, supporting factors include: related to production, storage of raw materials, layout of cooking areas, packing and sales. The analysis used is triangulation of primary data, theory and expert opinion. From the results of community service, a conclusion can be drawn that assistance still needs to be provided regarding raw materials which are still fluctuating, sometimes abundant, sometimes empty, so raw material storage technology is needed. Layout techniques and production space are good, neat and separate from the household. Packing has several inputs, namely that it is not big enough. Marketing is still around Denpasar with pre-order patterns and product displays and participating in exhibitions.
Co-Authors - Suhendro Agni Astungkara Andhika Yudha Pratama Anis Susilowati Annisa Widya Kurniawati Aprilia Wimas Indrayani Bella April Liyanti Chorina Elsa Fatika Danik Sukmana Dian Fawzy Ilmiah Dian Setyaning Ayu Endang Masitoh Endang Masitoh W Endang Masitoh Wahyuningsih Erna Pratika Sari Feby Ariyanti Ferlina Ekinanda Gunawan Setyo Utomo Ika Afiffah Indra Maulana Joko Kristianto Kartika Hendra Titisari Laras Pangesti Mita Handayani Muhammad Ridwan Yusuf Mutia Ayu Herlini Mutiara Meidiana Ni Made Darmadi Niken Tri Mulatsari Oktavia Tri Kusuma Murti Onne Sesaphing Partini Dwi Astuti Pramono Hadi Pungky Rahmawanti Purnama Siddi Radian Atho' Al-Faruqi Rafy Susanti Rahayu Pangestuti Ratna Damayanti Riana Rachmawati Dewi Riana Rahmawati Dewi Rosa Nikmatul Fajri Saiful Anwar Santi Duwi Nuryani Septyaningrum Septyanigrum Siti Khorida Siti Nurlaela Suhendro Suhendro Tika Marga Pratiwi Tri Kusno Widi Asmoro Yesi Benita Yessi Pertiwi Yuli Chomsatu Yuli Chomsatu Samrotun