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All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Praxis : Jurnal Sains, Teknologi, Masyarakat dan Jejaring Jurnal Dinamika Sosial Budaya EBSJ International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Vokasi SOLUSI Jurnal Ilmiah Manajemen Ubhara Journal of Community Service and Engagement Healthy Journal Jurnal Peradaban Masyarakat (JPM) Jurnal RAK (Riset Akuntansi Keuangan) Tematik
Windasari Rachmawati
Accounting Departement, Faculty Of Economic, Semarang University, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Effectiveness Of The Internal Control System Of Trade Receivables On Msme Jamu Original Java Vinsensia Retno Widi Wisayang; Windasari Rachmawati; Abdul Karim
Praxis : Jurnal Sains, Teknologi, Masyarakat dan Jejaring Vol 4, No 2: Maret 2022
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/praxis.v4i2.4577

Abstract

In principle, every company has one goal, which is to make a profit. Whether it's a trade industry or a service. Profit earned activities are carried out by sales activities, transactions made in cash will result in cash receipts. A credit sale will increase receivables. This makes the company's assets increase and can support the development of the company. This research method uses primary data and secondary data, where the object of this study is the original Java herbal medicine UMKM. Using the quantitative method of deskriftive and the sign test method. Based on the results of the interview conclusion with the conclusion of the theory can be known that the application of the internal control system of trade receivables in the original Java herbal medicine MSMEs is still very simple, because the medium to upper business is still small, so there are still many systems that have not been implemented. The data above shows that the test sign test value of 0.065 0.05 that H1 is accepted so there is a significant difference between internal control activities in MSMESherbal medicine asli mbak Sum before and after being given the effectiveness of the internal control system.
Upaya Pemberdayaan Ibu – Ibu Rumah Tangga Desa Meteseh Kecamatan Tembalang Semarang Untuk Penentuan Harga Pokok Produksi: (Pelatihan Pembuatan Camilan Sehat: Onde – Onde Berbahan Baku Ubi Ungu) Windasari Rachmawati; Abdul Karim; Ani Setyowati; Asih Niati
Jurnal Peradaban Masyarakat Vol. 2 No. 6 (2022): Jurnal Peradaban Masyarakat (JPM)
Publisher : LPPM STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jpm.v2i6.156

Abstract

Persaingan global memicu adanya ekonomi kreatif yang identik dengan industri kreatif. Untuk peningkatan taraf hidup masyarakat, ibu – ibu rumah tangga yang berada di desa meteseh kecamatan tembalang kota Semarang, beberapa sudah berkecimpung di dalam usaha kecil menengah, tetapi ibu – ibu belum bisa mengatur keuangan dengan baik. Tim pengabdian masyarakat Universitas Semarang ingin membantu ibu – ibu rumah tangga di desa meteseh dengan cara penentuan biaya harga pokok produksi dan inovasi produk. Dengan melihat banyaknya tanaman ubi di sekitar desa meteseh, maka tim pengabdian masyarakat ingin memberikan pelatihan pembuatan onde – onde berbahan baku ubi ungu. Metode yang digunakan dalam kegiatan PKM ini meliputi kegiatan pelatihan dan workshop. Kegiatan pelatihan yang dilakukan meliputi 1) Penentuan harga jual dan akuntansi dasar 2) penentuan strategi yang tepat. Rencana kegiatan PKM ini meliputi 1) Pra Survey Lapangan 2) Persiapan Alat dan Bahan Pelatihan 3) Persiapan Tempat Pelatihan dan Workshop 4) Penentuan harga jual dan Akuntansi Dasar 5) Penentuan strategi yang tepat dengan pemakaian harga yang sudah ditentukan bagi umk 6) Pembuatan Laporan dan Publikasi. Peran kedua mitra adalah sebagai obyek dan subyek. Sebagai obyek, mitra merupakan sasaran untuk ditangani permasalahannya dalam mengembangkan usaha.
Pelatihan Pembuatan Laporan Keuangan Untuk Pondok Pesantren Raudlotul Qur’an Sesuai SAK ETAP Dan ISAK 35 Liafatra Nurlaily; Abdul Karim; Windasari Rachmawati
Journal of Community Service and Engagement Vol. 3 No. 3 (2023): June 2023
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v3i3.173

Abstract

Laporan keuangan merupakan salah satu jenis laporan yang sudah semestinya dimiliki oleh semua instansi tak terkecuali untuk yayasan pondok pesantren. Guna meningkatkan tata kelola pondok pesantren yang baik, pemerintah memberikan imbauan kepada pondok pesantren untuk memiliki laporan keuangan yang sesuai dengan standar akuntansi keuangan yang berlaku di Indonesia yaitu SAK ETAP dan ISAK 35. Pada tahun 2018, Bank Indonesia dan Ikatan Akuntan Indonesia telah menerbitkan Pedoman Akuntansi Pesantren yang telah efektif per Mei tahun 2018. Namun, untuk bisa membuat laporan keuangan yang sesuai dengan standar dibutuhkan sumber daya yang memadai baik dari segi sumber daya manusia maupun IPTEK. Oleh karena itu, Universitas Semarang mengadakan kegiatan Pengabdian kepada Masyarakat (PkM) untuk memberikan pelatihan pembuatan laporan keuangan untuk Pondok Pesantren Raudlotul Qur’an Mangkang Semarang. Kegiatan ini dilakukan dengan memberikan ceramah berupa materi literasi keuangan pondok pesantren, memberikan pemahaman mengenai templat laporan keuangan yang sesuai dengan standar, dan memberikan pelatihan untuk menyusun laporan keuangan dengan menggunakan aplikasi Accountren. Hasilnya, pengurus pondok pesantren mulai menyadari pentingnya membuat laporan keuangan yang sesuai dengan standar, dapat mengimplementasikan penggunaan aplikasi accountren, dan memahami pengaruh transaksi-transaksi yang diinput ke dalam aplikasi terhadap laporan keuangan yang dihasilkan.
ANALYSIS OF FINANCIAL MANAGEMENT BEHAVIOR STUDENTS OF THE FACULTY OF ECONOMICS SEMARANG UNIVERSITY IN A PANDEMIC PERIOD WITH SELF-CONTROL AS A MEDIATION VARIABLE Bonita Prabasari; Windasari Rachmawati; Ahmad Sahri Romadon
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6378

Abstract

This purpose of this research is to know whether there is influence of gender to financial management behavior either directly or through self control as mediation variable. This study uses a quantitative approach. Data collection in this study used primary data by distributing questionnaires to students of the economics faculty of the University of Semarang by spreading the google form link through the whatsapp application to student. The technique used in sampling is purposive sampling. The number of questionnaires that were processed were 100 questionnaires. Data were analyzed using path analysis and sobel test. The result of this study indicate (1) there is not influence of gender to financial management behavior (2) there is influence of self control to financial management behavior (3) there is influence of gender to self control (4) there is of gender to financial management behavior through self control.
THE EFFECT OF THE PERPA METHOD, SOPHISTICATED INVESTORS, AUDIT QUALITY ON PROFIT MANAGEMENT IN MANUFACTURING COMPANIES REGISTERED ON THE IDX IN 2016-2021 Windasari Rachmawati; Naini Rizka Amalia; Johanis Souisa
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 1 (2023): IJEBAR, VOL. 07 ISSUE 01, MARCH 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i1.8407

Abstract

This study aims to analyze and find empirical evidence on earnings management practices, especially in the manufacturing sector in Indonesia. Most companies in Indonesia are controlled by family business companies. For that what about sophisticated investors. This study has a target finding to identify the existence of earnings management practices in manufacturing companies in Indonesia. The sample used in this research is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2021. The data analysis method for this research uses multiple linear regression analysis. The independent variables in this study are the independent variables in this study consisting of PERPA, Sophisticated Investors, Audit Quality. Meanwhile, the dependent variable in this study is Earning Management, which is proxied by the value of discretionary accruals from the Modified Jones Model. The control variable used is the ratio of firm size and profitability. Based on a sample of 410 issuers for 6 years of observation that have fulfilled all stages of assumptions in multiple regression testing, it resulted in a decision that the PERPA and Sophisticated Investor variables had no effect on earnings management practices. While the audit quality variable affects earnings management. Earnings management control variable that uses the level of size or company size has a negative and significant effect on earnings management actions, while the other control variable, namely profitability, has no effect on earnings management (eanings management).
Peningkatan Kualitas Pencatatan Keuangan UMKM melalui Literasi Akuntansi Sederhana di Kelurahan Tlogosari Kulon, Kota Semarang Windasari Rachmawati; Abdul Karim; Hani Krisnawati; Muhammad Iqbal; Iskandar Bukhori
Jurnal Vokasi Vol 10, No 2 (2026): Juli
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/vokasi.v10i2.9626

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendukung pertumbuhan ekonomi masyarakat. Namun, sebagian besar pelaku UMKM masih menghadapi permasalahan dalam pengelolaan keuangan, khususnya terkait pencatatan transaksi dan penyusunan laporan keuangan sederhana. Kondisi tersebut juga ditemukan pada UMKM di Kelurahan Tlogosari Kulon, Kecamatan Pedurungan, Kota Semarang, dimana sebagian besar pelaku usaha belum memiliki sistem pencatatan keuangan yang tertib dan masih mencampurkan keuangan pribadi dengan keuangan usaha. Oleh karena itu, kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan kualitas pencatatan keuangan UMKM melalui literasi akuntansi sederhana. Metode yang digunakan meliputi penyuluhan, pelatihan, praktik langsung, dan pendampingan penyusunan laporan keuangan sederhana. Kegiatan dilaksanakan pada tanggal 19 Mei 2026 dan diikuti oleh 10 pelaku UMKM. Materi yang diberikan meliputi pentingnya literasi akuntansi, pencatatan transaksi usaha, penyusunan laporan arus kas, serta pencatatan aset usaha menggunakan template berbasis Microsoft Excel. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya pencatatan keuangan serta kemampuan menyusun laporan keuangan sederhana secara mandiri. Peserta juga mulai memahami pentingnya pemisahan keuangan pribadi dan usaha dalam mendukung pengelolaan usaha yang lebih baik. Dengan demikian, kegiatan ini berhasil meningkatkan literasi akuntansi dan keterampilan pencatatan keuangan pelaku UMKM sehingga dapat mendukung keberlanjutan dan pengembangan usaha di masa mendatang
ANALYSIS OF FACTORS OF COMPANY VALUE (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017-2020) Adhi Widyakto; Yohanes Suhardjo; Windasari Rachmawati
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 2 (2022): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i2.429

Abstract

This research aims to test the influence of profitability, liquidity, leverage on Price Book Value. in manufacturing companies listed on the Indonesia Stock Exchange in 2017 and 2020. This type of research is quantitative. The population in this study 284 is a manufacturing company listed on the Indonesia Stock Exchange in 2017 and 2020. The samples in this study used purposive sampling methods and were obtained by 200 manifacturing companies that fit the predetermined criteria. The data analysis technique used is multiple regression analysis with the SPSS 24.0 program. The results showed that the variable Return On Equity, Current Ratio, Debt Equity Ratio, Sales Growth had a Significant Positive Effect on PBV studies in Manufacturing Companies in 2017-2020.
THE ANALYSIS OF GREEN BANKING DISCLOSURE: A PERSPECTIVE ON THE BANKING SECTOR IN INDONESIA Windasari Rachmawati; Abdul Karim; Abdul Manan
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1133

Abstract

The aim of this study is to examine the effect of financial performance on green banking disclosure, using control mechanisms as moderating factors. This is a quantitative study with secondary data. The population consists of banking companies listed on the IDX during 2018-2021 with a purposive sampling technique. Financial performance is measured by profitability using two proxies, return on assets (ROA) and return on equity (ROE). GBD is measured using Green Banking Disclosure Index through content analysis. Smart PLS does statistical testing. This study shows that profitability (ROA) affects GBD. Meanwhile, profitability (ROE) does not affect the GBD. Furthermore, the board of commissioners and audit committees moderate the relationship between profitability (ROA and ROE) and GBD. The results provide important insights into the relationship between financial performance, sustainable banking disclosure, and the role of control mechanisms (the board of commissioners and audit committees) in the banking context in Indonesia.
Dinamika Blockholders dan Audit Fees pada Perusahaan Keluarga Windasari Rachmawati; Abdul Karim; Abdul Manan; Hani Krisnawati
Solusi Vol. 24 No. 2 (2026): April
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v24i2.14016

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana struktur kepemilikan blockholders memengaruhi penetapan audit fees pada perusahaan keluarga yang terdaftar di Bursa Efek Indonesia. Perusahaan keluarga dipilih sebagai konteks penelitian karena karakter kepemilikan yang terkonsentrasi berpotensi menciptakan dinamika tata kelola yang kompleks serta meningkatkan risiko konflik kepentingan antara pemegang saham pengendali dan pemegang saham minoritas. Penelitian ini menggunakan pendekatan kuantitatif dengan regresi data panel pada perusahaan keluarga sektor consumer cyclicals dan consumer non-cyclicals selama periode 2021–2024. Data diperoleh dari laporan tahunan dan laporan keuangan auditan yang dipublikasikan secara resmi. Audit fees diukur menggunakan logaritma natural biaya audit eksternal, sementara karakteristik blockholders direpresentasikan melalui keberadaan dan jumlah pemegang saham besar selain pemegang saham pengendali utama. Homogenitas kepemilikan keluarga diuji sebagai variabel moderasi untuk menangkap potensi dominasi pengendalian. Hasil penelitian menunjukkan bahwa keberadaan blockholders berasosiasi positif dengan audit fees, yang mengindikasikan bahwa auditor memandang kehadiran pemegang saham besar tambahan sebagai sumber peningkatan kompleksitas dan risiko tata kelola. Sebaliknya, jumlah blockholders tidak terbukti memengaruhi audit fees secara signifikan. Temuan lainnya menunjukkan bahwa homogenitas kepemilikan keluarga memperkuat hubungan antara keberadaan blockholders dan audit fees. Secara keseluruhan, hasil penelitian menegaskan bahwa pola dan karakter pengendalian kepemilikan lebih berperan dalam penilaian risiko audit dibandingkan sekadar jumlah pemegang saham besar.  
Effect of Return On Assets, Return On Equity, and Current Ratio on Stock Returns Windasari Rachmawati; Naufal Ulya; Abdul Karim
Economics and Business Solutions Journal Vol. 7 No. 2 (2023): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i2.7383

Abstract

The performance of a financial company can affect stock prices where stock prices sometimes experience increases and decreases. The stock price is very influential on stock returns for investors. This study aims to analyze the effect of the independent variables on the dependent variable. The independent variables in this study are Return On Assets, Return On Equity, and Current Ratio. While the dependent variable in this study is stock returns. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018-2021. The sample selection in this study used a purposive sampling method and obtained a sample of 27 based on certain criteria. The data analysis technique used is multiple linear regression analysis using SPSS 22. The result of this study is significance value of the variabel Return On Assets is 0,099 > 0,05, variable Return On Equity is 0,950 > 0,05, and variable Current Ratio is 0,153, so hyphotesis is rejected. The conclusion of this study that Return On Assets, Return On Equity, and Current Ratio have no significant effect on stock returns.Keywords : Return On Assets, Return On Equity, Current Ratio, stock returns.
Co-Authors Abdul Karim Abdul Karim Abdul Manan Adhi Widyakto Ahmad Sahri Romadon Alfianto, Nasron Ani Setyowati Asih Niati fredericho Mego sundoro Hani Krisnawati Iskandar Bukhori Johanis Souisa Krisnawati, Hani Liafatra Nurlaily Muhammad Iqbal Muhammad Iqbal Muhammad iqbal Muhammad Iqbal Naini Rizka Amalia Naufal Ulya Novianto Noegroho Prabasari, Bonita Vinsensia Retno Widi Wisayang Vinsensia Retno Widi Wisayang Yohanes Suhardjo