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All Journal Dinamika Akuntansi Keuangan dan Perbankan The Indonesian Accounting Review Jurnal Penelitian Ekonomi dan Bisnis Jurnal Manajemen Atma Jaya Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal WARTA SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Organisasi Dan Manajemen SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi dan Bisnis Performance JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Contemporary Accounting Jurnal Riset Terapan Akuntansi Jurnal Akuntansi & Perpajakan Jayakarta Budimas : Jurnal Pengabdian Masyarakat Journal of Sustainable Tourism and Entrepreneurship Jurnal Digit : Digital of Information Technology Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Manajemen Journal of Economic, Business and Engineering (JEBE) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Jurnal Ekonomi, Bisnis, dan Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Akuntansi Balance: Jurnal Akuntansi, Auditing, dan Keuangan JIMEKA

Eliada Herwiyanti

Fakultas Ekonomi Dan Bisnis Universitas Jenderal Soedirman

Author-ID : 258955

Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Social Sciences Other

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TINJAUAN TEORETIS AUDITOR INTERNAL: ETIKA PROFESI, KECERDASAN INTELEKTUAL, DAN KECERDASAN EMOSIONAL Seran, Maria; Herwiyanti, Eliada
Jurnal Akuntansi Vol 13 No 1 (2019): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Internal auditors have an important role in helping management achieve good corporate performance and aimed at improving company performance. Internal auditors help management achieve good performance by introducing a systematic approach to evaluating and increasing the effectiveness of internal controls and providing notes on deficiencies found during evaluations. Professional ethics is a characteristic of the profession that distinguishes a profession from other professions, which functions to regulate the behavior of its members. In the audit assignment, an auditor seeks to carry out assignments in accordance with auditing standards and is guided by professional ethics. Someone who has a high IQ is expected to more easily absorb the knowledge provided so that they have a better ability to solve problems. In the world of auditor work, various problems and challenges must be faced, such as intense competition. An auditor who can solve problems in a world of work with stable emotions will produce and be able to provide better performance to the auditee. In other words, the better the emotional condition of an auditor, the more performance they will provide. Auditor performance is an action on the implementation of audit tasks that have been adjusted by the auditor in a certain period of time to achieve good work results or more prominently toward achieving organizational goals.

TRANSAKSI E-COMMERCE: ANALISIS SUDUT PANDANG AKAD WAKALAH DAN SALAM SERTA PSAK SYARIAH 103 Pekerti, Retno Dyah; Susilowati, Dewi; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The online purchasing and selling transaction reviewed in Islamic perspective is the category of muamalah in the field of trade or business. The rise of online transactions often causes problems. Sellers and buyers in online transactions have not understood the terms and conditions in buying and selling so that often occurs gharar, and do not know how the contract should be done. This research is to explore and analyze akad salam and application of  PSAK Syariah 103 for online transactions. This research uses qualitative method with case study research conducted in Tasikmalaya City by using in-depth interview technique. Informants in the study consisted of business people, consumers, ustadz jurists, Majelis Ulama Indonesia (MUI) Tasikmalaya City, and academics. The results showed that the rukun and terms of sale and purchase in the perspective of sharia only known in general. Akad salam and PSAK Syariah 103 not known by the seller or buyer. Accounting of Salam can be applied to any sale and purchase transactions with the provisions of the scheme and recording, recognition, measurement, and presentation must be in accordance with the rules in PSAK Syariah 103. This research can be a reference for academics and become input for regulators, businessmen and community.

PENGARUH MANAJEMEN LABA, LIKUIDITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN Purnama, Dendi; Pinasti, Margani; Herwiyanti, Eliada
Jurnal Organisasi Dan Manajemen Vol 12 No 1 (2016)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.562 KB)

The purpose of this research is to analyze the influence of earnings management, liquidity and leverage on the disclosure. Earnings management in this study was measured by discretionary accruals, liquidity measured by the current ratio and leverage measured by debt equity ratio. The population of this research is all manufacturing companies listed on the Indonesian Stock Exchange from 2011 until 2014. The sample used in the study was taken by purposive sampling with certain criteria, namely the company's annual report as many as 93 companies for 4 years. The data analysis technique used in this research is multiple regression analysis. F-test results show that the regression model included in the category fit (good of fit). Partial test results show that earnings management significant negative effect on disclosure, liquidity significantly positive effect on the disclosure, and the leverage does not affect the disclosure. The results of this study indicate that when managers tend do earnings management company will disclose little information, it is in line with opportunistic perspective, where managers to maximize their utility in the face compensation contract, contract debts and political cost. Companies that have high liquidity will indicate the strength of the company's financial condition that tends to reveal more information and show high ability of the company to meet its long-term debt, and it can be said the company is in a healthy condition. While companies that have high leverage and low does not affect disclosure. Tujuan dari penelitian ini menganalisis pengaruh manajemen laba, likuditas, dan leverage terhadap pengungkapan.Manajemen laba dalam penelitian ini diukur dengan akrual diskresioner, likuiditas diukur dengan current ratio dan leverage diukur dengan debt equity ratio.Jumlah populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2011 sampai dengan tahun 2014.Sampel yang digunakan dalam penelitian diambil secara purposive sampling dengan kriteria tertentu yaitu laporan tahunan perusahaan sebanyak 93 perusahaan selama 4 tahun.Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil uji F menunjukkan bahwa model persamaan regresi termasuk dalam kategori cocok (goodness of fit).Hasil pengujian secara parsial menunjukkan bahwa manajemen laba berpengaruh negatif signifikan terhadap pengungkapan, likuiditas berpengaruh positif siginifikan terhadap pengungkapan, dan leverage tidak berpengaruh terhadap pengungkapan. Hasil penelitian ini mengindikasikan bahwa ketika manajer cenderung melakukan manajemen laba maka perusahaan akan mengungkapkan sedikit informasi, hal ini sejalan dengan perspektif opportunistic, dimana manajer untuk memaksimumkan utilitasnya dalam menghadapi kontrak kompensansi, kontrak utang dan political cost. Perusahaan yang mempunyai likuiditas yang tinggi akan menunjukkan kuatnya kondisi keuangan perusahaan sehingga cenderung mengungkapkan lebih banyak informasi dan menunjukkan tingginya kemampuan perusahaan dalam memenuhi hutang jangka panjangnya, serta dapat dikatakan perusahaan tersebut dalam kondisi yang sehat. Sedangkan perusahaan yang mempunyai leverage yang tinggi maupun rendah tidak mempengaruhi pengungkapan.

PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, TEKANAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN DI PEMERINTAH KABUPATEN BANYUMAS Permana, Ody Tegar; Herwiyanti, Eliada; Mustika, I Wayan
Jurnal Organisasi Dan Manajemen Vol 13 No 2 (2017)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.839 KB)

This study aims to determine the effect of budgetary participation, information asymmetry, budget pressure, and organizational commitment to budgetary slack. Population in this research is all government institution in Banyumas Regency. The sample selection was conducted by census method. Dependent variable used in this research is budget slack, while the independent variable used in this research is budget participation, information asymmetry, budget pressure, and organizational commitment. The data has been collected through questionnaires, then processed with the help of SPSS software. Based on the results of multiple linear regression analysis concluded that budgetary participation, information asymmetry, and organizational commitment affect the budget slack while budget pressure has no effect. The results of this study increasingly complement previous studies in the field of management accounting, especially in the scope of budgeting.   Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi terhadap senjangan anggaran. Populasi dalam penelitian ini adalah seluruh instansi pemerintahan di Kabupaten Banyumas. Pemilihan sampel dilakukan dengan metode sensus. Variabel dependen yang digunakan dalam penelitian ini adalah senjangan anggaran, sedangkan variabel independen yang digunakan dalam penelitian ini adalah partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi. Data yang telah dikumpulkan melalui isian kuesioner, selanjutnya diolah dengan bantuan software SPSS. Berdasarkan hasil analisis regresi linear berganda disimpulkan bahwa partisipasi anggaran, asimetri informasi, dan komitmen organisasi berpengaruh terhadap senjangan anggaran sedangkan tekanan anggaran tidak berpengaruh. Hasil penelitian ini semakin melengkapi penelitian-penelitian sebelumnya di bidang akuntansi manajemen khususnya di lingkup penganggaran.

PEMETAAN POTENSI DESA UNTUK PENGUATAN BADAN USAHA MILIK DESA DENGAN PENDEKATAN ASSET BASED COMMUNITY-DRIVEN DEVELOPMENT Srirejeki, Kiky; Faturahman, Agus; Warsidi, Warsidi; Ulfah, Permata; Herwiyanti, Eliada
WARTA LPM WARTA LPM, Vol. 23, No. 1, Maret 2020
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/warta.v23i1.8974

Desa Pliken adalah salah satu desa di Kabupaten Banyumas yang sudah memiliki Badan Usaha Milik Desa (BUMDes). Namun, setelah hampir satu tahun berdiri, dampak keberadaannya sulit diukur. Saat ini, salah satu kegiatan BUMDes adalah pengelolaan sampah, meskipun masih menjadi kegiatan utama, pemerintah desa saat ini sedang mempertimbangkan kegiatan lain untuk ekspansi aktivitas bisnis BUMDes. Untuk memastikan keberlanjutan kegiatan perusahaan milik desa, gagasan perluasan bisnis harus didasarkan pada perencanaan dan strategi yang menyeluruh. Kegiatan pengabdian masyarakat dilakukan untuk mencapai tujuan tersebut dengan melakukan pemetaan terhadap potensi desa. Kegiatan ini merupakan bagian dari perencanaan dan strategi komprehensif untuk menciptakan BUMDes yang berkelanjutan. Kegiatan ini dilakukan dengan partisipasi masyarakat desa yang mewakili keragaman desa. Kami menggunakan pendekatan pembangunan berbasis masyarakat yang berbasis aset untuk memastikan bahwa setiap potensi anggota diakui dan dapat digunakan untuk meningkatkan pembangunan desa. Hasil menunjukkan bahwa bakat/potensi individu, organisasi warga dan lembaga lokal adalah faktor utama dalam penyusunan peta potensi desa. Lebih lanjut, hasilnya menunjukkan peningkatan kapasitas dan manajemen serta pengembangan jaringan desa sangat penting untuk penguatan BUMDes.

Determinant Factor of Small Medium Enterprises to Access Bank Credit Herwiyanti, Eliada; Rafinda, Ascaryan
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.29907

This study aims to identify the determinant factors of bank credit access to small and medium enterprises. As the country's economy's backbone, the facts do not make SMEs free from capital constraints. Although the Government of Indonesia has issued a policy regarding lending through financial institutions, it turns out that this support has not played a significant role in encouraging SMEs to obtain bank credit. This research was conducted in Banyumas Regency, with the research respondents being SMEs who had already received credit. The study results found that financial literacy, credit terms, and quality information accounting affect bank credit access. It is concluded that limited access to bank credit can be improved if SMEs understand financial literacy, credit requirements, and accounting information quality.

Pengaruh corporate governance, profitabilitas, likuiditas dan solvabilitas terhadap corporate social responsibility disclosure GAGAT AGUS WASITO; ELIADA HERWIYANTI; WIDYA HAYU WARMMESWARA KUSUMASTATI
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the influence of corporate governance, profitability, liquidity and solvency on corporate social responsibility disclosure in companies listed on the Indonesia Stock Exchange. The number of data is 32 and takes from 16 sample companies in 2013 to 2014. The results of this research are as follows Corporate Governance has no effect on corporate social responsibility disclosure; Profitability has no effect on corporate social responsibility disclosure; Liquidity has a significant and positive effect on the corporate social responsibility disclosure; Solvency has a significant and negative effect on the corporate social responsibility disclosure

PENGARUH KUALITAS LABA PADA YIELDS OBLIGASI DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI ELIADA HERWIYANTI; ZAKI BARIDWAN
Jurnal Bisnis dan Akuntansi Vol 10 No 2 (2008): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to study the effect of earnings quality to bond yields, and whether the effect of earnings quality to bond yields can be moderated by corporate governance. In this paper, earnings quality was proxied by discretionary accruals. Yield to maturity approximation was used to count the bond yields. The proxies of corporate governance are institutional ownership and outside director. This research is using purposive sampling method to choose the sample. From six years observation period, 153 observation bonds obtained. To test the hypothesis, this research using logistic regression. This research indicated that model of logistic regression is fit, although the result for hypothesis examination not significant. The lowest Nagelkerke’s R2 value indicated that other variables which not include in this research may have contribution for the research model. Result of this research could be happened because of the naive behavior from investor it-self, the characteristic of bond market, less familiarity of corporate governance regulation, or may be from the lack of variable used in the research model.

PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP TIMBULNYA EARNINGS MANAGEMENT DALAM MENILAI KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA YUSRIATI NUR FARIDA; YULI PRASETYO; ELIADA HERWIYANTI
Jurnal Bisnis dan Akuntansi Vol 12 No 2 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The study examined the influence of corporate governance imple-mentations (consist of the amount of commissioner board, existence of audit committee, board of independent commissioner, managerial ownership and institutional ownership) towards earnings management to evaluate company operations among listed of banking industries in Indonesia Stock Exchange which published their annual reports from 2005 until 2007. The analysis method of this research used multiple regressions. The results of this study showed that (1) corporate governance implementations (consist of the amount of commissioner board, existence of audit committee, board of independent commissioner, managerial ownership and institutional ownership) toward earnings management of banking industries in Indonesia had significant influence for managerial ownership proxy; (2) Earnings management act had not significant influence toward financial performance of banking industries in Indonesia; (3) Relationship between corporate governance implement-tations (consist of the amount of commissioner board, existence of audit committee, board of independent commissioner, managerial ownership and institutional ownership) toward financial performance was mediated by earnings management of banking industries in Indonesia had not significant

PENGARUH KESESUAIAN KOMPENSASI, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KEADILAN DISTRIBUTIF DI DINAS KABUPATEN BANYUMAS NANDA PUTRI; Eliada Herwiyanti; Warsidi Warsidi
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research is a quantitative research that was conducted in Banyumas Regency. The purpose of this research is to determine the effect of compensation suitability, organizational commitment and organizational culture to distributive justice. Hypothesis testing in this research using the method of multiple linear regression analysis. The population in this research are all Financial Officer in Banyumas Regency. Samples were taken using purposive sampling technique and Slovin Formula to determining the sample size, thus there are 52 samples in this research. Data was collected trough questionnaires to all of the respondents. Based on the results, it shown that the compensation suitability, organizational commitment, and organizational culture have a positive coefficient on distributive justice. All three independent variables simultaneously influenced to distributive justice, whereas the most influential variable is compensation suitability. It can be conclude that the higher level of compensation suitability, organizational commitment, and organizational culture, the higher level of distributive justice.

Co-Authors AA Sudharmawan, AA Agung Praptapa Agus Faturahman Agus Faturokhman Agus Suroso Alice Yuniaty AMALIYAH, FITRI Angeline, Viola Arif Sapta Yuniarto Aris Susetyo Arofah, Triani Artati, Dwi Ascaryan Rafinda Ascaryan Rafinda Bambang Agus Pramuka Bambang Agus Pramuka Bambang Agus Pramuka Bambang Setyobudi Irianto Bambang Setyobudi Irianto Budianto, Roni Budiyanti, Amelia Prasetyaningsih Calocha, Ramadhani Christina Tri Setyorini Deantari, Sri Anggita Olvin Dewanto, Devi Aulia Rahma Dewi Liesnoor Setyowati DEWI PUTRININGSIH Dewi Susilowati Dewi, Meutia Karunia Dona Primasari Dona Primasari, Dona Dwiani Nursasi Aprilia EKO SUYONO Eko Suyono Eko Suyono, Eko Faizal Kurniawan Fajar Saputro Fajar Wahyu Pribadi Fatikhatun Khasanah Fatimah Azzahrah Faturahman, Agus Faturokhman, Agus Febriastuti, Seli Fitri Amaliyah GAGAT AGUS WASITO Gista Rismayani Hamdalah, Nurul Hartiyah, Sri Hary Prabowo I Wayan Mustika Irianto, Bambang Setyobudi Irianto, Bambang Setyobudi Juli Riyanto Tri Wijaya Kanivia, Aan Kiky Srirejeki KIKY SRIREJEKI Kiky Srirejeki, Kiky Kusuma, PDI Kusuma, Poppy Dian Indira Kusumastati, Widyahayu W. Lutfan Haidi Mafudi * Mahardhika, Arya Samudra Margani Pinasti Matriansyah, Aldi Mawar Mugi Karidhani Muhammad Gilang Ramadhan NANDA PUTRI NAUFAL HABIB IZZUDDIN Negina Kencono Putri Novita Puspasari Octisari, Sully Kemala Oktaviana, Amelita Oman Rusmana OTIEK PRIHARININGSIH Permana, Ody Tegar Permana, Ody Tegar Permata Ulfah Permata Ulfah Permata Ulfah Permata Ulfah, Permata Pramandiri, Hizkia Anugerah Praptapa, Agung Pratapa, Agung Pretisila Kartika Putri Probo Hardini PUJI LESTARI Puji Lestari Puji, Puji Purnama, Dendi Purwoko, Agus Rahmawan, Aditya Ramadhani , Wanda Putri Rasyad, Muhammad Iffadel Regita, Alliya Retno Dyah Pekerti REZA ADITA ALDAMA Rezky Pramurindra Rini Widianingsih, Rini Robertus Aryo Kusumo Widodo Rohman, Zanuar Lutfi Romandhon Romandhon Rubiyanty, Inggrid Marisca Santika, Labda Agung Saputro, Fajar Saputro, Fajar Seran, Maria Siti Maghfiroh Sri Hartiyah Sri Hartono Sri Hartono, Sri Sufi Aziz, Fairuz Sukirman Sukirman Sulaiman, Syifa’ Ibnatu Suliyanto Suliyanto Supriono Supriono Supriono Supriono TIFANNY CHRISTY M Umi Pratiwi Uyun, Linatul Verrel Syach Ariiq, Ermawan Rif’at Wardani, Erna Warsidi Warsidi Warsidi Warsidi Widodo, Robertus Aryo Kusumo WIDYA HAYU WARMMESWARA KUSUMASTATI Wita Ramadhanti Wita Ramadhanti Wita Ramadhanti Wulandari, Ratu Ayu Sri Yanuar E. Restianto YULI PRASETYO YUSRIATI NUR FARIDA YUSRIYATI NUR FARIDA ZAKI BARIDWAN Zinedine, Zenedinand

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