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All Journal Dinamika Akuntansi Keuangan dan Perbankan The Indonesian Accounting Review EQUILIBRIUM 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
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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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.481 KB) | DOI: 10.34208/jba.v20i1.411

Abstract

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.
PROFITABILITAS, LEVERAGE, KOMPOSISI DEWAN KOMISARIS, KOMITE AUDIT, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERBANKAN DEWI PUTRININGSIH; EKO SUYONO; ELIADA HERWIYANTI
Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.933 KB) | DOI: 10.34208/jba.v20i2.412

Abstract

Tax avoidance has been a main concern of almost in the world. It is mostly done by tax payer due to its legality. This study aims to analyze factors affecting tax avoidance (i.e, profitability, leverage, independent bord, audit committee, and fiscal loss compensation) with firm size as a control variable. Implementing purposive sampling approach, this study ended-up with 30 companies for 2011-2015 period (i.e., 150 observations). By using OLS regression, the findings shows that profitability influences positively on tax avoidance, meanwhile, leverage and fiscal loss compensation affect negatively on tax avoidance. Moreover, corporate governace mechanisms (i.e., independent board and audit committee) and firm size as a control variable do not have a significant influence on tax avoidance. Therefore, this study contribute to providing empirical evidence on factors affecting tax avoidance in Indonesian banking companies.
PERAN MEDIASI REPUTASI PADA HUBUNGAN PENGUNGKAPAN CSR TERHADAP PROFITABILITAS BANK DI ASEAN DARI PERSPEKTIF GREEN BANKING REZA ADITA ALDAMA; ELIADA HERWIYANTI; KIKY SRIREJEKI
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.775

Abstract

Indonesia terjadi fenomena dimana kewajiban pelaporan CSR berdampak pada tingkat pelaporan CSR (kuantitas) yang tinggi, tetapi tidak diikuti dengan pengungkapan CSR yang luas (kualitas). Hal ini tentu tidak selaras dengan adanya kebijakan yang mewajibkan adanya pengungkapan CSR bagi perusahaan publik di Indonesia, Thailand, dan Singapura sejak tahun 2012, 2014, dan 2017. Penelitian ini bertujuan untuk mengetahui perbedaan luas pengungkapan CSR (CSRD) di Indonesia, Singapura, dan Thailand dan juga dampak CSRD dengan reputasi sebagai mediasi terhadap profitabilitas bank di ketiga negara tersebut. Populasi dalam penelitian ini adalah bank yang terdaftar di Bursa Efek Indonesia, Bursa Efek Singapura, dan Bursa Efek Thailand pada tahun 2017. Jumlah sampel dalam penelitian ini adalah 50 bank. Berdasarkan hasil analisis data, disimpulkan bahwa: (1) Terdapat perbedaan CSRD di ketiga negara, (2) CSRD tidak berpengaruh terhadap reputasi (Tobin’s Q), (3) Reputasi berpengaruh positif terhadap profitabilitas (ROA), dan (4) Reputasi tidak memediasi pengaruh CSRD terhadap profitabilitas karena CSRD tidak berpengaruh terhadap reputasi.
PENGARUH LITERASI KEUANGAN, TINGKAT SUKU BUNGA, KUALITAS PELAYANAN DAN JAMINAN TERHADAP PENGAMBILAN KREDIT PERBANKAN OLEH UKM Hary Prabowo; Eliada Herwiyanti; Umi Pratiwi
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 2 No 1 (2020): Vol. 02 No. 01 Juli 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v2i1.49

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, tingkat suku bunga, kualitas pelayanan, dan jaminan terhadap pengambilan kredit perbankan oleh UKM. Penelitian ini menggunakan data primer, dengan populasi UKM yang terdaftar pada Dinas Perdagangan, Koperasi dan UKM. Teknik pengambilan sampel menggunakan purposive sampling dengan cluster terhadap pusat pengambilan sampel dan dibagi berdasarkan proporsi unit usaha, sehingga didapatkan 100 sampel. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa: (1) literasi keuangan berpengaruh positif dan signifikan terhadap pengambilan kredit perbankan oleh UKM; (2) tingkat suku bunga tidak berpengaruh terhadap pengambilan kredit perbankan oleh UKM ; (3) kualitas pelayanan berpengaruh positif dan signifikan terhadap pengambilan kredit perbankan oleh UKM; (4) jaminan berpengaruh positif dan signifikan terhadap pengambilan kredit perbankan oleh UKM. Implikasi dari penelelitian ini yaitu untuk meningkatkan literasi keuangan para pelaku UKM, selanjutnya peningkatan kualitas pelayanan dan mempermudah syarat jaminan bagi pihak perbankan agar semakin meningkatkan pengambilan kredit. Bagi pemerintah, penelitian ini diharapkan dapat dijadikan bahan pertimbangan dalam menentukan kebijakan yang berkaitan dengan sektor UKM dan perbankan
PENGARUH JUMLAH ANGGOTA DAN STRUKTUR MODAL KOPERASI TERHADAP JUMLAH SISA HASIL USAHA PADA KOPERASI PEGAWAI REPUBLIK INDONESIA DI PURWOKERTO Lutfan Haidi; Eliada Herwiyanti; Permata Ulfah
Jurnal Manajemen Vol 18 No 1 (2021): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v18i1.1436

Abstract

The purpose of this study was to determine the effect of the number of members and the capital structure of cooperatives on the amount of Remaining Operations (SHU) on the Cooperative of Employee Republic of Indonesia (KPRI). Samples of 15 KPRI in Purwokerto were obtained by purposive sampling technique. Based on 3 years of observation, the amount of research data is 45. Furthermore, the data were analyzed using panel data regression analysis techniques. The results showed that: (1) The number of members had no effect on SHU; (2) Own capital has a positive effect on the Remaining Results of Operations; and 3) Loan capital has no effect on the Remaining Results of Business. Theoretically, this research only supports the theory of stewardship in terms of own capital. Whereas in terms of number of members and no loan capital, this is because the cooperative managers are none other than a small number of existing members so the existence of loan capital is not a priority to be managed. Practically, this research can be considered for cooperative managers and cooperative members to better manage cooperative cooperatives through increasing the number of members, and utilizing their own capital and existing loan capital. Furthermore, the government is expected to be able to pay more attention and supervise cooperatives so that their existence benefits the Indonesian people.
The Effect of Internal Control System towards Financial Performance in PT. Kereta Api Indonesia Muhammad Gilang Ramadhan; Eliada Herwiyanti; Wita Ramadhanti
Jurnal Akuntansi dan Bisnis Vol 17, No 2 (2017)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1096.312 KB) | DOI: 10.20961/jab.v17i2.243

Abstract

This research is aimed to analyze the influence of internal control on financial performance of PT KAI. This research uses quantitative approach, with multiple linear regression analysis technique. The sampling of the research was done by using purposive sampling technique. Respondents involved in this study were 52 people, consisting of assistant managers and supervisors in PT KAI UPT Balaiyasa Manggarai. The data used is the primary data obtained from the questionnaire. Testing of the hypothesis shows three acceptable hypotheses and two unacceptable ones. The results showed that the control environment, control activities, as well as information and communication have a significant effect on financial performance. While the risk assessment is influential but not significant to the financial performance, while the monitoring has a significant negative effect on financial performance.Penelitian ini bertujuan untuk menganalisis pengaruh pengendalian internal terhadap kinerja keuangan PT KAI. Penelitian ini menggunakan pendekatan kuantitatif, dengan teknik analisis regresi linier berganda. Sampel penelitian dilakukan dengan teknik purposive sampling. Responden yang terlibat dalam penelitian ini adalah 52 orang, terdiri dari asisten manajer dan supervisor di PT KAI UPT Balaiyasa Manggarai. Data yang digunakan adalah data primer yang diperoleh dari kuesioner. Pengujian hipotesis menunjukkan tiga hipotesis yang dapat diterima dan dua hipotesis yang tidak dapat diterima. Hasil penelitian menunjukkan bahwa pengendalian lingkungan, aktivitas pengendalian, serta informasi dan komunikasi berpengaruh signifikan terhadap kinerja keuangan. Penilaian risiko memiliki pengaruh yang tidak signifikan terhadap kinerja keuangan, sedangkan pemantauan memiliki pengaruh negatif yang signifikan terhadap kinerja keuangan.
PENGARUH KAPABILITAS TEKNOLOGI INFORMASI TERHADAP KUALITAS INFORMASI AKUNTANSI MANAJEMEN DENGAN KETIDAKPASTIAN TEKNOLOGI SEBAGAI VARIABEL MODERASI Eliada Herwiyanti
Dinamika Akuntansi Keuangan dan Perbankan Vol 3 No 2 (2014): VOL.3 NO. 2 EDISI NOPEMBER 2014
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect information technology capability and quality of management accounting informationwith technological uncertainty as moderating variable. The highest business competition requires companies to be able tooptimize their resources. Company with information technology capability will able to produce good quality of information.The existence of changes in the external environment related to the rapid development of technology and uncertain technologyrequire companies to be able to respond precisely. Thus, the existence of technological uncertainty will stronger therelationship between information technology capability and quality of management accounting information. Data werecollected from companies that listed in Indonesia Stock Exchange. Respondent represented by accounting manager as of 95people were participated in filling out the questionnaire. Then, the data processed using SEM analysis technique. Thescreening stage of the data generated 94 responses that were used for decision making of the results study. Data processing hasbeen done using the software SPSS 16.0 and WarpPLS 4.0. The result of this study supports the hypothesis that states there arepositive effect of information technology capability toward quality of management accounting information. Whereas, thehypothesis that states technological uncertainty moderates the relationship between information technology capability andquality of management accounting information is not supported. This study is limited to the lack of connection between thevariables in the study due to the lack of the data and heterogeneous of the sample type selection.Keywords: information technology capability, technological uncertainty, quality of management accounting information
Pemetaan Potensi Desa untuk Penguatan Badan Usaha Milik Desa dengan Pendekatan Asset Based Community-Driven Development Kiky Srirejeki; Agus Faturahman; Warsidi Warsidi; Permata Ulfah; Eliada Herwiyanti
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

Abstract

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.
PENGARUH JUMLAH ANGGOTA DAN STRUKTUR MODAL KOPERASI TERHADAP JUMLAH SISA HASIL USAHA PADA KOPERASI PEGAWAI REPUBLIK INDONESIA DI PURWOKERTO Lutfan Haidi; Eliada Herwiyanti; Permata Ulfah
Jurnal Manajemen Vol 18 No 1 (2021): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.162 KB) | DOI: 10.25170/jm.v18i1.1436

Abstract

The purpose of this study was to determine the effect of the number of members and the capital structure of cooperatives on the amount of Remaining Operations (SHU) on the Cooperative of Employee Republic of Indonesia (KPRI). Samples of 15 KPRI in Purwokerto were obtained by purposive sampling technique. Based on 3 years of observation, the amount of research data is 45. Furthermore, the data were analyzed using panel data regression analysis techniques. The results showed that: (1) The number of members had no effect on SHU; (2) Own capital has a positive effect on the Remaining Results of Operations; and 3) Loan capital has no effect on the Remaining Results of Business. Theoretically, this research only supports the theory of stewardship in terms of own capital. Whereas in terms of number of members and no loan capital, this is because the cooperative managers are none other than a small number of existing members so the existence of loan capital is not a priority to be managed. Practically, this research can be considered for cooperative managers and cooperative members to better manage cooperative cooperatives through increasing the number of members, and utilizing their own capital and existing loan capital. Furthermore, the government is expected to be able to pay more attention and supervise cooperatives so that their existence benefits the Indonesian people.
THE EFFECT OF INTERNAL CONTROL SYSTEM TOWARDS FINANCIAL PERFORMANCE IN PT.KERETA API INDONESIA Muhamad Gilang Ramadhan Eliada Herwiyanti Eliada Herwiy
JURNAL RISET TERAPAN AKUNTANSI Vol. 2 No. 1 (2018): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.3840748

Abstract

This research is aimed to analyze the influence of internal control on financial performance of PT KAI. This research uses quantitative approach, with multiple linear regression analysis technique. The sampling of the research was done by using purposive sampling technique. Respondents involved in this study were 52 people, consisting of assistant managers and supervisors in PT KAI UPT Balaiyasa Manggarai. The data used is the primary data obtained from the questionnaire.Testing of the hypothesis shows three acceptable hypotheses and two unacceptable ones. The results showed that the control environment, control activities, as well as information and communication have a significant effect on financial performance. While the risk assessment is influential but not significant to the financial performance, while the monitoring has a significant negative effect on financial performance.
Co-Authors AA Sudharmawan, AA Agung Praptapa Agus Faturahman Agus Faturokhman Agus Suroso Alice Yuniaty AMALIYAH, FITRI 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 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