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All Journal Jurnal Akuntansi Indonesia MEDIA EKONOMI & TEKNOLOGI INFORMASI Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Riset Terapan Akuntansi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Ekuivalensi Jurnal Akademi Akuntansi (JAA) Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Program Kemitraan dan Pengabdian Kepada Masyarakat Jumat Ekonomi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Audit Syariah (JAAIS) Empowerment: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Abdi Dharma Masyarakat Jurnal Informatika: Jurnal Pengembangan IT El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam E-Amal: Jurnal Pengabdian Kepada Masyarakat Journal of Ekonomics, Finance, and Management Studies
Hayu Wikan Kinasih
Universitas Dian Nuswantoro
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E-LEARNING PENGELOLAAN KEUANGAN BERBASIS IT BAGI ANGGOTA HIMPAUDI DEWAN PERWAKILAN KOTA SEMARANG BERBASIS WEB Hayu Wikan Kinasih; St. Dwiarso Utomo; Dedi Kurniadi
ABDIMAS UNWAHAS Vol 4, No 2 (2019)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v4i2.3013

Abstract

pada anggota Himpunan Pendidik dan Tenaga Kependidikan Anak Usia Dini (HIMPAUDI) adalah kurangnya kompetensi, pengetahuan dan ketrampilan dasar yang dimiliki oleh anggota HIMPAUDI di bidang pengelolaan keuangan berbasis IT. Selain itu, belum tersedianya sistem yang membantu pengelolaan keuangan anggota HIMPAUDI juga dijadikan masalah mendasar dalam membuat laporan pertanggungjawaban keuangan untuk para stakeholder. Oleh karena itu, pentingnya dilakukan program kemitraan masyarakat untuk membantu menyelesaikan permasalahan yang terjadi pada anggota HIMPAUDI. Tujuannya adalah untuk meningkatkan kompetensi, pengetahuan dan ketrampilan dasar dari anggota HIMPAUDI dalam mengelola keuangan lembaganya, serta meningkatnya penggunaan sistem pengelolaan keuangan berbasis web sehingga laporan keuangan yang akuntabel dapat terwujud. Program kemitraan masyarakat ini dilaksanakan dalam jangka waktu delapan bulan, dengan agenda kegiatan diawali dengan pelaksanaan sosialisasi program untuk anggota HIMPAUDI, dilanjutkan dengan kegiatan uji coba sistem dan pelaksanaan kegiatan pelatihan penggunaan sistem, serta diakhiri dengan kegiatan evaluasi. Kegiatan ini sangat bermanfaat untuk anggota HIMPAUDI dewan perwakilan kota Semarang dalam mengelola keuangan lembaga dan membuat laporan pertanggungjawaban bantuan operasional PAUD. Kata kunci: sistem pengelolaan keuangan berbasis web, laporan keuangan, akuntabel.
Analisis Komparatif Abnormal Return, Cumulative Abnormal Return dan Trading Volume Activity: Event Study Kedatangan Vaksin Sinovac Hayu Wikan Kinasih; Muhammad Fadil Laduny
JURNAL EKUIVALENSI Vol. 7 No. 1 (2021): JURNAL EKUIVALENSI
Publisher : LPPM dan Fakultas Ekonomi dan Bisnis Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/ekuivalensi.v7i1.444

Abstract

The existence of Covid 19 pandemic that has spread throughout the world, including Indonesia, has resulted in the economic. Ever since the first positive cases of Covid-19 were announced in Indonesia, the market has reacted negatively. It can be seen from the performance of IHSG which was closed with a decline in value of 1.68% from the previous one.This study aims to analyze the reaction of the capital market in Indonesia to the presence of the Sinovac vaccine in Indonesia as a solution to suppress the spread of Covid-19. Market reaction is seen through averge abnormal return, cumulative averge abnormal return and trading volume activity before and after the arrival of the synovac vaccine. This study uses secondary data, obtained from the official website of the Indonesia Stock Exchange. The population of this study is the pharmaceutical sector companies listed on the IDX, with a total sample size of 9 companies in the observation period of November 30, 2020 to December 14, 2020. The results of this study indicate there is no differences in abnormal returns, cumulative abnormal returns and trading volume activity before and after the arrival of Vacsin Sinovac in Indonesia.
DAMPAK NILAI TUKAR RUPIAH TERHADAP HARGA SAHAM YANG DIMODERASI OLEH PERTAMBAHAN KASUS COVID 19 DI INDONESIA Hayu Wikan Kinasih; Rizza Hardiyanti Rukmana
Jurnal Akademi Akuntansi Vol. 4 No. 1 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i1.15557

Abstract

The existence of Covid-19 which began to spread throughout the region in the world resulted in economic paralysis in various countries. This study aims to examine the effect of the rupiah exchange rate on stock prices, which is moderated by the number of positive cases of Covid-19 in Indonesia. This study took a sample of the hotel, restaurant and tourism sub-sector companies listed on the Indonesia Stock Exchange because the companies of this sector is heavily affected by the covid-19 pandemic. This research was conducted over a period of 4 months, from March 2020 to June 2020. The sampling period was based on determining the status of the Covid-19 pandemic in Indonesia in March 2020 which resulted in many companies in this sub-sector experiencing shocks. This study uses a moderated regression analysis method. The results prove that Rupiah Exchange Rate affects the Stock Price of the Hotel, Restaurant and Tourism sub-sector. In addition, the increase in Covid-19 cases also moderated the relationship between the rupiah exchange rate and the stock price.
PERAN GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS DALAM MEMPENGARUHI PENGHINDARAN PAJAK Izna Baroroh; Hayu Wikan Kinasih; Wikan Istika
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 1, No 1 (2020): JAKA
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.517 KB) | DOI: 10.56696/jaka.v3i1.6650

Abstract

ABSTRACTThe study objectives are determining the influence of Good Corporate Governance, firm size, leverage, and profitability on tax avoidance. The study was carried out in mining companies listed in the Indonesia Stock Exchange over the period 2015-2020. The number of samples obtained using purposive sampling are 158 companies and analyzed using multiple linear regression analysis. The result of this study indicate that independent commissioners, audit committees, firm size, and leverage have no effect on tax avoidance, while institutional ownership and profitability variables have an effect on tax avoidance. The results of this study indicate that the variability of institutional ownership, independent board of commissioners, audit committee, firm size, leverage, and profitability can explain tax avoidance by 17.1 percent while the remaining 82.9 percent can be explained by other variables. Keywords: Good Corporate Governance, Company Size, Leverage, Profitability, Tax Avoidance  ABSTRAKTujuan penelitian adalah untuk mengetahui pengaruh Good Corporate Governance, ukuran perusahaan, leverage, dan profitabilitas terhadap penghindaran pajak. Penelitian dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2015-2020. Jumlah sampel yang diperoleh dengan menggunakan purposive sampling sebanyak 158 perusahaan dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa komisaris independen, komite audit, ukuran perusahaan, dan leverage tidak berpengaruh terhadap penghindaran pajak, sedangkan variabel kepemilikan institusional dan profitabilitas berpengaruh terhadap penghindaran pajak. Hasil penelitian ini menunjukkan bahwa variabilitas kepemilikan institusional, dewan komisaris independen, komite audit, ukuran perusahaan, leverage, dan profitabilitas dapat menjelaskan penghindaran pajak sebesar 17,1 persen sedangkan sisanya 82,9 persen dapat dijelaskan oleh variabel lain..Kata Kunci: Good Corporate Governance, Ukuran Perusahaan, Leverage, Profitabilitas, Tax Avoidance
Lulus Tepat Waktu Mahasiswa Akuntansi: Faktor Apa Saja Yang Mempengaruhi Hayu Wikan Kinasih; Agung Prajanto; Mila Sartika
Juara: Jurnal Riset Akuntansi Vol. 12 No. 2 (2022): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v12i2.1700

Abstract

For most of universities in Indonesia, student graduation is determined by thesis. Some student considered that thesis is a stressor that causes their laziness. Assumption that thesis is a stressor impact on student graduation timeliness. Student graduation timeliness is one indicator that determined the universities quality. There are some factors affecting student graduation timeliness, including the role of supervisor, student activity, guidance media, and the number of guidance activity. This study aims to analyze factors affecting student graduation timeliness majoring in accounting of X University. Binary logistic analysis is used in examining the dependency relation between student graduation timeliness and factors that affecting. The result show that variabel student activity affected on student graduation timeliness. Variable the role of supervisor, guidance media, and the number of guidance activity has no effect on student graduation timeliness.
PERAN GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS DALAM MEMPENGARUHI PENGHINDARAN PAJAK Izna Baroroh; Hayu Wikan Kinasih; Wikan Isthika
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 3, No 1 (2022): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v3i1.6957

Abstract

ABSTRACTThe study objectives are determining the influence of Good Corporate Governance, firm size, leverage, and profitability on tax avoidance. The study was carried out in mining companies listed in the Indonesia Stock Exchange over the period 2015-2020. The number of samples obtained using purposive sampling are 158 companies and analyzed using multiple linear regression analysis. The result of this study indicate that independent commissioners, audit committees, firm size, and leverage have no effect on tax avoidance, while institutional ownership and profitability variables have an effect on tax avoidance. The results of this study indicate that the variability of institutional ownership, independent board of commissioners, audit committee, firm size, leverage, and profitability can explain tax avoidance by 17.1 percent while the remaining 82.9 percent can be explained by other variables. Keywords: Good Corporate Governance, Company Size, Leverage, Profitability, Tax AvoidanceABSTRAKTujuan penelitian adalah untuk mengetahui pengaruh Good Corporate Governance, ukuran perusahaan, leverage, dan profitabilitas terhadap penghindaran pajak. Penelitian dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2015-2020. Jumlah sampel yang diperoleh dengan menggunakan purposive sampling sebanyak 158 perusahaan dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa komisaris independen, komite audit, ukuran perusahaan, dan leverage tidak berpengaruh terhadap penghindaran pajak, sedangkan variabel kepemilikan institusional dan profitabilitas berpengaruh terhadap penghindaran pajak. Hasil penelitian ini menunjukkan bahwa variabilitas kepemilikan institusional, dewan komisaris independen, komite audit, ukuran perusahaan, leverage, dan profitabilitas dapat menjelaskan penghindaran pajak sebesar 17,1 persen sedangkan sisanya 82,9 persen dapat dijelaskan oleh variabel lain..Kata Kunci: Good Corporate Governance, Ukuran Perusahaan, Leverage, Profitabilitas, Tax Avoidance
Peningkatkan Keberlangsungan Usaha UMKM KIKA Melalui Pelaporan Keuangan dan Pengelolaan Produk Sisa Anna Sumaryati; Kusni Ingsih; Hayu Wikan Kinasih
Empowerment: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): MARET 2023
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/empjcs.v2i2.381

Abstract

UMKM KIKA as an Small Medium Enteprise which was formed at the initiative of one of the residents who saw potential in the community around Bulu Lor village, Semarang City. The business has been engaged in is in the form of food processing, such as traditional cakes, pastries and cakes. Through the pre-survey activities carried out, several problems were found that were of concern and needed to be provided with solutions. Solutions related to product innovation will be provided through training on making derivative products from the remaining products produced by UMKM KIKA. Thus, it will minimize the waste costs that arise from the product. Apart from that, training is also carried out related to the preparation of financial reports. The method of implementing activities is carried out in three stages, including surveys, implementation, and evaluation. Based on the evaluation results it is known that 80% of UMKM KIKA members are interested in preparing financial reports, and 100% are interested in managing leftover raw materials into new products.
KOMPETENSI SUMBER DAYA MANUSIA DAN PERAN AUDIT INTERNAL SEBAGAI FAKTOR PENENTU KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN WONOSOBO Rayi Hidayati; Hayu Wikan Kinasih
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8291

Abstract

This study was conducted to analyze the Competence of Human Resources and the Role of Internal Audit in relation to the determination of the Quality of Financial Statements of the Regional Government of Wonosobo District. The object of this research is the financial management section of the OPD of Wonosobo District. The number of respondents in this study were obtained 51 respondents from 43 Regional Apparatus Organizations (OPD) in Wonosobo Regency. The analysis technique used to analyze the relationship between variables in this study is multiple linear regression analysis. The results of the research showed that Human Resources Competencies and The Role of Internal Audit are able to explain the variable of the quality of Local Government Financial Statements of Wonosobo District as much as 58.1%, with the result that the two independent variables are positively and significantly effect on the quality of Local Government Financial Statements of Wonosobo District
Optimasi Investasi di Pasar Saham Indonesia: Meningkatkan Keputusan Investasi dengan Prediksi IHSG menggunakan Decision Tree Dwi Eko Waluyo; Cinantya Paramita; Hayu Wikan Kinasih; Fauzi Adi Rafrastara; Dewi Pergiwati
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 7, No 1 (2024): JANUARI 2024
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v7i1.1876

Abstract

Pasar saham Indonesia merupakan pilar ekonomi yang vital, memfasilitasi perolehan modal bagi perusahaan serta menawarkan peluang investasi bagi individu hingga korporasi besar. Keberhasilan investasi sangat dipengaruhi oleh kemampuan memahami faktor-faktor yang menentukan pergerakan harga saham. Teknologi dan analisis data, khususnya melalui algoritma Decision Tree, dapat membantu memprediksi pergerakan Indeks Harga Saham Gabungan (IHSG), sehingga mendukung keputusan investasi yang lebih baik. Pengabdian masyarakat bertajuk "Optimasi Investasi di Pasar Saham Indonesia" dirancang untuk meningkatkan literasi investasi di kalangan mahasiswa, pengusaha dan pemegang saham, melalui pengembangan system analisis berbasis Decision Tree untuk prediksi IHSG. Program ini mencakup penelitian awal, pengembangan dan validasi model prediksi, pelatihan dan edukasi, implementasi, serta evaluasi dan penyempurnaan berbasis MOS, dengan tujuan akhir meningkatkan keberhasilan investasi di pasar saham Indonesia, seraya mengintegrasikan pengetahuan di bidang komputer, AI, dan keuangan. Materi pelatihan mencakup dasar analisis teknikal dan fundamental, analisis Decision Tree, optimasi portofolio, dan strategi manajemen risiko, dilengkapi dengan alat machine learning. Evaluasi pasca pelatihan menggunakan metode Mean Opinion Score (MOS) menunjukkan tingkat kepuasan tinggi dengan skor 97.08% untuk Fungsionalitas, 96.09% untuk Keandalan, dan 98.09% untuk Kegunaan, menekankan efektivitas algoritma Decision Tree dalam memprediksi IHSG dan meningkatkan keputusan investasi.
PENINGKATAN TRANSAPARANSI KEUANGAN PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) KELURAHAN JOMBLANG, KECAMATAN CANDISARI, SEMARANG MELALUI PEMANFAATAN TEKNOLOGI INFORMASI Hayu Wikan Kinasih; Melati Oktafiyani; Hermawan Triono; Bambang Minarso; Agung Prajanto
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 3: September 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i3.2009

Abstract

Micro, Small and Medium Enterprises (MSMEs) are business units that have a major contribution to the economy. Issues that often occur in MSMEs are related to the business sustainability of MSMEs. One of the reasons for this business sustainability is the financial condition of MSMEs. The problem that often occurs in MSMEs is the lack of ability and knowledge of MSME to manage their finances. Similar to what happened to MSMEs in Jomblang Village, Candisari District, MSME rarely recorded their transactions, resulting in loss of control in business activities, which affected business continuity. Community partnership activities carried out at the Jomblang MSMEs aim to increase the knowledge and ability of MSME actors in managing their businesses, especially in terms of finance. The implementation of the activity begins with survey activities, socialization, providing training, and continues with evaluation activities. The implementation of the results of the activities carried out is a web-based financial system application, which is expected to help facilitate MSME in carrying out their financial recording.
Co-Authors Agung Prajanto Agung Prajanto Ajib Susanto Amartiwi, Tita Fi’lia Anna Sumaryati Antika, Rindi Bambang Minarso, Bambang Budiarti, Dinar Christy Atika Sari Cinantya Paramita Dedi Kurniadi Dewi Pergiwati Dwi Eko Waluyo Dwiarso Utomo Fauzi Adi Rafrastara Ferida Rahmawati Handini Ayu Absari Haqikal, Hafidz Hendri Hermawan Adinugraha Hermawan Triono Ida Ayu Ratih Manuari Ika Din Rachmawati Imang Dapit Pamungkas Izna Baroroh Izna Baroroh Kamil, Bilqis Ratulia Khoirul Fuad, Khoirul Kusni Ingsih Lenni Yovita Listiana Laelisakdiyah, Ana Machmuddah, Zaky Melati Oktafiyani Mila Sartika Mila Sartika Mila Sartika, Mila Muhammad Fadil Laduny Nadaredo, Salsa Haliza Nafilah Nafilah Ni Putu Yuria Mendra Nohan, Rajendra Paramita, Candra Paramita, Cinantya Pergiwati, Dewi Ramdhania, Diasya Zulfa Rayi Hidayati Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi Ririh Dian Pratiwi Rizza Hardiyanti Rukmana Saputro, Dian Festiana Hadi Wikan Isthika Wikan Isthika Wikan Isthika, Wikan Wikan Istika Wulansari, Novita Fitrianika