Claim Missing Document
Check
Articles

Found 26 Documents
Search

PENGARUH KARAKTERISTIK KOMITE AUDIT DAN AUDITOR EKSTERNAL TERHADAP KUALITAS LABA (STUDI BANK-BANK SHARIA DI ASIA TENGGARA) Warsito Kawedar; Fitrarena Widhi Rizkyana; Rr. Sri Handayani
Jurnal Akuntansi Vol 9 No 1 (2021): JURNAL AKUNTANSI VOL. 9 NO. 1 JUNI 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i1.2387

Abstract

This study aimed to analyze the influence of audit committee characteristics (size, independence, expertise, the former audit partner, and gender diversity) on quality of earnings. External auditor roles as moderating variable. This research was conducted at Islamic banks in Southeast Asia in the period 2012-2017. There were 152 samples in this study obtained through purposive sampling technique. The analysis technique used to test hypotheses is the absolute difference value model. The results of this study found evidence that the size of the audit committee, the independence of the audit committee, and the former audit partner has a positive influence on earnings quality. The audit committee's expertise does not have an effect on earnings quality, and the audit committee's gender diversity has a negative influence on earnings quality. Meanwhile, the external auditor only moderates the relationship between gender diversity committee audit on the quality of earnings.
KELOMPOK RISET (KERIS): STRATEGI PENINGKATAN PUBLIKASI ILMIAH BAGI DOSEN DI JURUSAN AKUNTANSI FE UNNES Risanda A. Budiantoro; Kiswanto Kiswanto; Fitrarena Widhi Rizkyana; Richatul Jannah
As-Sidanah Vol 5 No 1 (2023): APRIL
Publisher : LP2M Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/assidanah.v5i1.32-58

Abstract

There still needs to be a higher level of participation as a lecturer in implementing the Tridharma of Higher Education in producing scientific publications. One solution is to initiate the Kelompok Riset (Keris) to increase scientific publications for lecturers, especially lecturers in the Accounting Department, FE UNNES. The approach method used in this community partnership program is AKPL Criteria, USG Analysis, Fishbone Analysis, and Mc Namara Filtering Technique Analysis for determining priority issues and root causes of problems. In addition, the 7M Analysis and Constraint-Solution-Recommendation Analysis were used to prepare and implement Kelompok Riset (Keris)’s technical guidebook. As a result, the Kelompok Riset (Keris) can become the smallest format unit in the technical implementation and substance of research activities by lecturers of the Accounting Department to facilitate the planning, implementation, monitoring, and evaluation of research activities. Hopefully, It will spearhead the reputation of the Accounting Department, Faculty of Economics, Universitas Negeri Semarang on a national and international scale. So the lecturers of the Accounting Department can achieve the targets of articles for publication in Scopus-indexed journals that the faculty has set.
Stakeholder Pressure and Its Effect on Sustainability Report Indah Fajarini Sri Wahyuningrum; Muhammad Ihlashul’amal; Retnoningrum Hidayah; Fitrarena Widhi Rizkyana
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 20, No 2 (2023): July 2023
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/presipitasi.v20i2.494-506

Abstract

The quality of corporate sustainability reports in Indonesia is unfortunately found to be lacking, with a rating of only 53.6%. This is significantly lower compared to the average of other Southeast Asian countries. However, stakeholders are becoming more aware of their role in encouraging public companies to disclose sustainability information. This study intends to look at the quality of sustainability reports released by Indonesian public firms, as well as the impact of stakeholder pressure on these reports' quality. Data from annual and sustainability reports of businesses listed on the Indonesia Stock Exchange between 2016 and 2020 are used in the research, which is based on GRI's G4 guidelines and the GRI Standards 2016. The study looks at numerous stakeholder pressures, including pressure from creditors, media exposure, the Big Four accounting firms, employees, consumers, environmentally sensitive industries, and shareholders. The results show that companies with significant media coverage typically produce sustainability reports of high quality. However, pressure from other stakeholders has not been found to have a significant impact on the quality of these reports. This study provides valuable insights into the state of sustainability reporting in Indonesia and aims to encourage stakeholders to actively participate in promoting a sustainable industry.   
Sistem Informasi Administrasi Perkantoran: Meningkatkan Efisiensi dan Produktivitas Aulia Prima Kharismaputra; Fitrarena Widhi Rizkyana; Anis Susanti
Business and Accounting Education Journal Vol 3 No 3 (2022): Business and Accounting Education Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/baej.v3i3.68922

Abstract

Studi ini mengkaji pentingnya Sistem Informasi Administrasi Perkantoran (SIAP) dalam meningkatkan efisiensi dan produktivitas di lingkungan perkantoran. SIAP merupakan integrasi antara teknologi informasi dengan proses administrasi tradisional, yang bertujuan untuk mengotomatisasi tugas-tugas administratif, meningkatkan pengelolaan data, mempercepat alur kerja, dan memfasilitasi komunikasi dan kolaborasi. Metode penelitian yang digunakan dalam studi ini adalah analisis literatur dan penelusuran sumber daya terpercaya untuk memperoleh pemahaman yang komprehensif tentang topik ini. Hasil analisis menunjukkan bahwa SIAP memiliki potensi besar dalam meningkatkan efisiensi dan produktivitas di lingkungan perkantoran, dengan manfaat yang meliputi pengelolaan data yang terpusat, otomatisasi proses, kolaborasi dan komunikasi yang lebih baik, keamanan data yang ditingkatkan, serta pelaporan dan analisis yang lebih baik.
Audit of A Web-Based Electronic Documents and Record Management System (WEDRMS): Oversight Efforts to Improve Administration in Higher Educational Institutions Richatul Jannah; Fitrarena Widhi Rizkyana; Risanda Alirastra Budiantoro
BISECER (Business Economic Entrepreneurship) Vol 5, No 2 (2022): Juli 2022
Publisher : Universitas Darul Ulum Islamic Centre Sudirman GUPPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61689/bisecer.v5i2.427

Abstract

An electronic records had important role in organizations including a university or higher educational institutions. It was important to stay abreast of best practices and new technologies to manage these records effectively. A Web-Based Electronic Documents and Records Management System (WEDRMS) was a web-based system that was expected to reach a wide range of system users. This system had functions to store, archive and retrieve electronic documents. The purpose of this research was to explain further an audit implication for Web-Based Electronic Documents and Record Management System (WEDRMS) as an effort to supervise administration of higher educational Institutions. This research used a descriptive research approach with observation and document analysis for the data collection process. With the existence of an audit, it can become an alternative to managing electronic documents in the higher education environment. This research provides perspective and urgency regarding the audit implication of web-based electronic documentation dan recording management.
IMPLEMENTASI TATA KELOLA PERUSAHAAN SETELAH PANDEMI COVID-19 Fitrarena Widhi Rizkyana; Richatul Jannah; Risanda Alirastra Budiantoro
BISECER (Business Economic Entrepreneurship) Vol 5, No 2 (2022): Juli 2022
Publisher : Universitas Darul Ulum Islamic Centre Sudirman GUPPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61689/bisecer.v5i2.426

Abstract

Epidemi COVID-19 telah menimbulkan ancaman bagi kelangsungan hidup perusahaan dan menarik perhatian para praktisi tata kelola perusahaan. Studi ini berfokus pada bagaimana praktik tata kelola perusahaan dapat membantu bisnis bertahan dari masalah COVID-19. Untuk mencapai hal ini, peneliti menganalisis artikel dari jurnal bisnis terkemuka untuk mempelajari krisis masa lalu dan mengidentifikasi alat tata kelola perusahaan yang mungkin mampu mengatasi masalah COVID-19. Komite manajemen risiko, keberagaman dewan, direktur independen, investor asing, kepemilikan institusional, konsentrasi kepemilikan, fungsi ganda CEO, kepemilikan blok, dan kepemilikan keluarga adalah beberapa alat tata kelola. Peneliti menganalisis literatur tata kelola perusahaan sebelum menyajikan implikasi kebijakan. Penelitian ini menunjukkan bahwa komite manajemen risiko independen, kepemilikan institusional, independensi dewan, kepemilikan blok, dan kepemilikan keluarga adalah mekanisme tata kelola yang penting dan sukses dibandingkan yang lainnya.
DIVERSIFIKASI DAN BRANDING PRODUK OLAHAN RAMBUTAN DALAM MENINGKATKAN KETAHANAN PANGAN DAN EKONOMI MASYARAKAT DESA KALISALAK Fitrarena Widhi Rizkyana; Kuat Waluyo Jati; Linda Agustina; Indah Fajarini Sri Wahyuningrum
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2023): Volume 4 Nomor 5 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i5.21478

Abstract

Komoditas rambutan menjadi salah satu komoditas yang memiliki produktivitas tinggi di Desa Kalisalak, Kecamatan Batang, Kabupaten Batang. Badan Pusat Statistik (2021) mencatat produksi buah rambutan terutama di Kabupaten Batang mengalami peningkatan yang signifikan di tahun 2020. Pada 2019 produksi buah rambutan mencapai 26.910 kg dan 43.210 ton pada 2020 atau meningkat sebanyak 60,5% dalam setahun. Akan tetapi, harga yang rendah saat musim panen menjadikan rambutan tidak memiliki keunggulan ekonomi dibandingkan komoditas buah lain. Disisi lain, permasalahan limbah kulit rambutan yang terbuang dapat berdampak terhadap lingkungan. Oleh karena itu, pengabdian ini dilakukan dengan memberikan solusi inovatif dengan diversifikasi produk olahan rambutan menjadi asinan daging buah dan minuman seduh kulit rambutan. Tim pengabdian melakukan workshop dan pelatihan untuk membuat produk olahan rambutan sekaligus meningkatkan ketahanan pangan dan ekonomi masyarakat Desa Kalisalak. Tim pengabdian juga menginisiasi branding dan pemasaran produk melalui Pusat Belanja sahabat Lingkungan Kalisalak di Desa Kalisalak. Pengabdian ini diharapkan dapat meningkatkan ketahanan pangan dan kesejahteraan ekonomi masyarakat.
Optimalisasi Sistem Informasi Sertifikasi Kompetensi Mahasiswa Manajemen di Universitas Negeri Semarang Athoillah Athoillah; Fitrarena Widhi Rizkyana; Richatul Jannah; Aulia Prima Kharismaputra
Jurnal Dharma Indonesia Vol 1 No 1 (2023): Jurnal Dharma Indonesia
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdi.v1i1.68732

Abstract

Competency certification is required as a form of recognition for workers who have the skills, knowledge, and work attitudes according to the required work competency standards. Thus, the certificate holder will guarantee his credibility in carrying out the work that is his duty and responsibility. Some of the other benefits obtained by certificate holders are increasing their self-confidence, increasing sales points in labor recruitment, greater career opportunities, having clear parameters of the skills and knowledge possessed. Considering that the benefits of competency certification are considered positive, especially for students, the Management Department of the Faculty of Economics UNNES implements a competency certification program for its students. There are many competency certification options provided for FE UNNES Management Department students, including the following: (1) HR Management Student Certification; (2) Marketing Management Student Certification; (3) Financial Management Student Certification. it is expected to be able to solve problems that occur and bring benefits to optimizing student understanding of competency certification as a certificate accompanying a diploma which they will later need when applying for a job.
INTELLECTUAL STRUCTURE OF CARBON EMISSION AND CLIMATE CHANGE IN SUSTAINABILITY REPORTING: A BIBLIOMETRIC ANALYSIS Richatul Jannah; Fitrarena Widhi Rizkyana; Risanda Alirastra Budiantoro
Jurnal Akuntansi AKTIVA Vol. 4 No. 1 (2023): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v4i1.4695

Abstract

The research topic of carbon emission and climate change in sustainability reporting were published in the publications used in this study are from 1999 to January 2023. The data discusses intellectual structure of carbon emission and climate change in sustainability reporting in this study came from 96 sources in the form of 79 articles, 2 books, 11 book chapters, 18 conference papers, 1 note, and 11 reviews. R-Biblioshiny in this research was for analysis and data visualization. Furthermore, additional analysis was also carried out using the Vos Viewer. From the network visualization, research related to the influence of carbon emission and climate change has not been done much and works analyzing these influences are still potential recently.The findings of this study serve as a reference and provide direction for future researchers and provide mapping related to carbon emission and climate change in sustainability reporting. More research in this field and works analyzing these influences are needed moreover about future environmental and sustainability impact. The findings of this study serve as a reference and provide direction for future researchers and provide mapping related to carbon emission and climate change in sustainability reporting. More research on the influence of carbon emission and climate change in this field and works analyzing these influences are needed moreover about future environmental and sustainability impact in accounting scope.This research topic still has many opportunities to be carried out within the scope of the accounting and finance journal. This research is expected to be able to provide references, especially for Indonesian Researchers who will conduct international publications on similar topics. Limitations this research is mostly based on data processing keywords that are not accompanied by reasons for selecting these keywords. In addition, the data used is limited to articles published on Scopus. Indonesian Researchers are advised to collaborate with more researchers from other countries with very productive researchers related to this topic. Opportunities for international publications will also be bigger if the publication targets journals that have published many works from Indonesian Researchers.
Pengaruh tata kelola perusahaan pada kinerja keuangan selama masa pandemi covid-19: Studi kasus pada perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Rizkyana, Fitrarena Widhi; Jannah, Richatul; Budiantoro, Risanda Alirastra; Meliana, Rini
Journal of Accounting and Digital Finance Vol. 3 No. 1 (2023): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v3i1.627

Abstract

The Covid-19 pandemic that hit almost the entire world, including Indonesia, poses a threat to economic growth, which has a multiplier effect on the company's financial condition. So this study aims to determine the impact of corporate governance on company financial performance during the Covid-19 pandemic in Indonesia. This study examines the relationship between the board of directors, the board of commissioners, the audit committee, and the company's financial performance. This research was conducted in 2020-2021 during the Covid-19 pandemic, and the research sample consisted of 26 companies that were selected purposively. The study results show that the size of the board of directors and independent commissioners significantly influences the company's financial performance. However, gender diversity of the board of directors, the qualifications of the board of directors, board of directors meetings and audit committee meetings do not significantly affect the company's financial performance. The novelty of this research is to consider secondary data in exploring corporate governance's effect on manufacturing companies' financial performance during the Covid-19 pandemic.