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All Journal JSSH (Jurnal Sains Sosial dan Humaniora) Dinamisia: Jurnal Pengabdian Kepada Masyarakat JURNAL AKUNTANSI Jurnal Riset Terapan Akuntansi Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal EK dan BI JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Community Empowerment International Journal of Applied Finance and Business Studies Jurnal Ekonomi dan Bisnis Digital (MINISTAL) JURNAL INOVASI DAN PENGABDIAN MASYARAKAT INDONESIA IIJSE Jurnal Akuntansi Journal of Society, Community and Business Development
Dwi Winarni
Fakultas Ekonomi Dan Bisnis, Prodi Akuntasi, Universitas Muhammadiyah Purwokerto
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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FAKTOR TEKANAN INSTITUSIONAL DALAM MEMENGARUHI KUALITAS INFORMASI AKUNTANSI: PENDEKATAN METODA CAMPURAN Dwi Winarni; Rusdi Akbar
JURNAL AKUNTANSI Volume 15, Nomor, 1 Januari – Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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

Abstract

Government financial statements, either from the central government or local government was obliged to gain an unqualified opinion from the Audit Board of Indonesia. However, although the government had gained it, based on investigation on the financial statements, the Audit Board of Indonesia still found some problems and concerned notes. Therefore, the researcher believed that further analysis on factors affecting accounting information quality was required. In accordance with previous research findings, there were several factors influencing such quality, i.e. external and internal institutional pressures that might have impacted the quality. Sample used was the secretaries and heads of finance subsection of all regional working units in the Local Government of Sleman. Research method used to explore the problems, map situational complexities, find out diverse participants’ perspectives, and observe the relationship among variables was the mix method. Research findings indicated strong evidence of the effects of external pressures on institutional internal factors. Furthermore, institutional internal factors positively affected accounting information quality; external pressures positively affected accounting information quality; while institutional internal factors mediated the effects of external pressures on accounting information quality.
ANALISIS KUALITAS INFORMASI AKUNTANSI MELALUI PENDEKATAN TEORI INSTITUSIONAL ISOMORFISME Dwi Winarni; Luthfi Zamakhsyari
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 7 No 2 (2021): JRAK JULI 2021
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v7i2.631

Abstract

Changes to a system within the organization are carried out simply to get recognition or awards rather than to improve performance substantively. Performance reports that have been made by government agencies are only meant to fulfill regulatory and regulatory requirements and do not reflect the performance that occurs in the field. This study examines and analyzes how local governments improve the quality of accounting information in terms of institutional isomorphism theory. The research method used is a qualitative method so that it can explore and understand the data in more depth. The local government in Indonesia was chosen as the object of research because it has a characteristic in the current application of New Public Management (NPM). The analysis was carried out using three indicators that describe institutional isomorphism (coercive, mimetic, and normative). The results show that regulation, management commitment, and human resource competence have a positive impact on the implementation of the preparation of financial statements according to standards and the quality of accounting information produced.
Efforts to improve the economy of rural communities through the development of Banjarandap tourism management strategies Dwi Winarni; Naelati Tubastuvi; Rhis Ogie Dewandaru
Community Empowerment Vol 7 No 4 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.975 KB) | DOI: 10.31603/ce.5957

Abstract

Tourism development requires strategic management in order to improve the economy of the community. The same commitment and vision must be shared by all managing institutions, including tourism awareness groups, village-owned enterprises, youth organizations, and village governments. Institutional management, potential mapping, financial management that has not been systemized, and the lack of a marketing strategy and long-term tourism sustainability are some of the challenges in pioneering and developing Banjarandap tourism. As a result, efforts have been made to establish an institutional structure, the formation of a vision and mission, potential mapping, licensing of tourist sites, management of tourism development strategies, financial management training and assistance, marketing training and assistance, and long-term sustainability through the use of technology. The contributions and benefits obtained by partners and the community are improving the quality of sustainable village tourism management, improving socio-economic conditions, improving morals and character, as well as community education through mutual cooperation and mutual concern for welfare and peace in Banjaran Village.
KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH PADA BPPKAD KABUPATEN BANJARNEGARA Erisa Nurdiani; Dwi Winarni; Ani Kusbandiyah
Jurnal Riset Terapan Akuntansi Vol. 6 No. 2 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7278762

Abstract

Penelitian ini bertujuan untuk mengetahui kontribusi Pajak Daerah terhadap Pendapatan Asli Daerah Kabupaten Banjarnegara. Penelitian dilakukan pada Badan Pengelolaan Pendapatan Keuangan dan Aset Daerah Kabupaten Banjarnegara yang merupakan OPD di bawah Pemerintah Kabupaten Banjarnegara. Kondisi mengenai penerimaan Pajak Daerah di Kabupaten Banjarnegara lima tahun terakhir (2017-2021) tergolong tidak stabil. Terjadi peningkatan pada tahun 2017-2019 karena belum ada pandemi Covid-19 kegiatan perekonomian masyarakat masih berjalan normal. Sedangkan pada tahun 2020, penerimaan Pajak Daerah mengalami penurunan karena awal mula adanya pandemi Covid-19 mengakibatkan perekonomian terpuruk. Pada tahun 2021 pandemi perlahan mereda, masyarakat sudah mulai melakukan aktivitas ekonomi kembali sehingga dapat memenuhi kewajiban membayar pajak mengakibatkan penerimaan Pajak Daerah meningkat. Metode pengumpulan data yaitu observasi, wawancara, dokumentasi, dan studi pustaka. Hasil analisis menunjukkan kontribusi Pajak Daerah per jenisnya terhadap Pendapatan Asli Daerah Kabupaten Banjarnegara masih di bawah 11%. Pajak Bumi dan Bangunan jenis Pajak Daerah yang memiliki kontribusi paling besar terhadap Pendapatan Asli Daerah Kabupaten Banjarnegara. Kata kunci: Kontribusi Pajak Daerah, Pajak Bumi dan Bangunan, Pendapatan Asli Daerah
Pengaruh PAD, Belanja Modal, Ukuran Pemerintah, dan Perubahan Anggaran Terhadap Kinerja Keuangan Daerah (Di Provinsi Jawa Tengah Tahun 2019-2021) Bunga Widya Safitri; Novi Dirgantari; Eko Hariyanto; Dwi Winarni
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 5 No 2 (2022)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v5i2.695

Abstract

The pandemic due to Covid19 has had an impact on district/city regional government budget policies in Central Java which has resulted in a decrease in regional financial performance. The purpose of this study is to examine the effect of Regional Original Income, Capital Expenditure, Government Size, and Budget Changes on the Regional Financial Performance of Regencies and Cities in Central Java Province in 2019-2021. The sampling technique used was a saturated sample, so that 35 district and city governments in Central Java were obtained. The research method used is Quantitative. The analysis technique uses multiple regression analysis. The results of the study show that the Regional Original Income Variable and Government Size have a positive effect on regional financial performance while the Capital Expenditure Variable and Budget Changes have a negative effect on regional financial performance.
The Influence of Institutional Ownership, Sharia Supervisory Board, Board of Directors, and Company Size on Profitability with Islamic Social Reporting as a Moderating Variable Ilham Nurhabibie; Iwan Fakhruddin; Hadi Pramono; Dwi Winarni
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2224

Abstract

The purpose of this study was to examine the effect of institutional ownership, sharia supervisory board, board of directors, and company size on profitability with Islamic social reporting as a moderating variable. The sample used in this research is Islamic Commercial Banks in 2015-2021 with a total of 96 samples. The data analysis technique used is panel data regression analysis. Analysis of the 3 stages of the test, namely the preliminary test which will determine the model used through the chow test, Breush and pagan lagrangian multiplier test, and Hausman test. Based on the results of the three preliminary tests, this research will use a fixed effect model to examine the relationship between variables. Then the diagnostic tests, namely heteroscedasticity and autocorrelation, are continued with hypothesis testing.
The Effect of Earnings Per Share (EPS) and Company Size on Company Value with Return on Assets as Moderating Variables (Case Study of Companies Registered on JII-70 during the Covid-19 Period in 2020-2021) Fyna Maulina; Suryo Budi Santoso; Sri Wahyuni; Dwi Winarni
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2376

Abstract

This study examines the effect of company size and Earnings Per Share (EPS) on firm value with Return on Assets (ROA) as a moderating variable in companies listed on JII-70 during the Covid-19 period 2020-2021. The sampling technique used in this study This is a purposive sampling technique so that as many as 98 data are obtained. The data analysis technique used is multiple regression analysis and Moderated Regression Analysis (MRA) with the help of the SPSS program. The results showed that the EPS variable had no effect on firm value, firm size had a negative effect on firm value, ROA strengthened the effect of the EPS relationship on firm value, and ROA weakened the effect of firm size on firm value.
Pengaruh Pengetahuan Mahasiswa tentang Riba terhadap Minat Menabung di Bank Syariah Luthfi Zamakhsyari; Dwi Winarni; Wage Wage
JSSH (Jurnal Sains Sosial dan Humaniora) JSSH (Jurnal Sains Sosial dan Humaniora) Vol. 6 No. 2 September 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.784 KB) | DOI: 10.30595/jssh.v6i2.14953

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan mahasiswa tentang riba terhadap minat menabung di bank syariah (studi pada mahasiswa manajemen universitas muhammadiyah purwokerto). Pendekatan penelitian digunakan adalah pendekatan kuantitatif dan data yang digunakan yakni data primer adalah data penelitian yang diperoleh secara langsung dari sumber asli berupa jawaban kuesioner. Populasi dalam penelitian ini adalah mahasiswa Manajemen FEB UMP. Penelitian ini menggunakan teknik sampling untuk menentukan sampel yang jumlahnya sesuai dengan ukuran yang akan dijadikan sumber data sebenarnya, dengan memperhatikan sifat-sifat dan penyebaran populasi agar diperoleh sampel yang benar-benar mewakili populasi dengan sampel sebanyak 52 responden. Hasil penelitian ini menunjukkan bahwa secara simultan pengetahuan tentang riba dan produk perbankan syariah berpengaruh signifikan terhadap minat mahasiswa menjadi nasabah bank syariah, sedangkan secara parsial pengetahuan tentang riba dan produk perbankan syariah berpengaruh signifikan terhadap minat mahasiswa menjadi nasabah bank syariah.
The effect of pad, capital expenditures, government size, and budget changes on regional financial performance (in central java province in 2019-2021) Bunga Widya Safitri; Novi Dirgantari; Eko Hariyanto; Dwi Winarni
International Journal of Applied Finance and Business Studies Vol. 10 No. 4 (2023): Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.755 KB) | DOI: 10.35335/ijafibs.v10i4.63

Abstract

The pandemic due to Covid19 has an impact on the budget policies of local governments of regencies/cities in Central Java which has resulted in a decrease in regional financial performance. The purpose of this study examines the effect of Regional Original Income, Capital Expenditure, Government Size, and Budget Changes on the Financial Performance of Regencies and Cities in Central Java Province in 2019-2021. The sampling technique used was saturated samples, so that 35 district and city governments in Central Java were obtained. The research method used is Quantitative. The analysis technique uses multiple regression analysis. The results showed that the Variables of Regional Original Income and Government Size had a positive effect on regional financial performance while the Capital Expenditure Variables and Budget Changes had a negative effect on regional financial performance.%MCEPASTEBIN%
Family Financial Management as a Means of Household Welfare and Harmony for Residents Iwan Fakhruddin; Dwi Winarni*; Luthfi Zamakhsyari
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 5 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i5.14725

Abstract

Good family financial management can create household prosperity and harmony. A prosperous household has a positive impact on its members and ultimately has an impact on the welfare of society at large. The role of women in the household is not only as wives and mothers but also as financial role models and decision-makers in managing daily finances. If you don't have expertise in managing finances, you are prone to experiencing domestic conflict. This community service aims to provide training and understanding of family financial management to members of the 'Aisyiyah Kembaran. The method used is training with the PRA approach, which aims to involve participants in the process of identifying problems, implementing solutions, and analyzing evaluations. The result is an increase in skills and understanding of family financial management that can be applied to every family. Thus, household conflicts can be avoided due to poor financial management.
Co-Authors Ani Kusbandiyah Azmi Fitriati Bunga Widya Safitri Bunga Widya Safitri Desi Rahmawati Eko Hariyanto Erisa Nurdiani Fyna Maulina Hadi Pramono Ilham Nurhabibie Ilham Nuryana Fatchan Iwan Fakhruddin Iwan Fakhruddin Luthfi Zamakhsyari Marta Tania Gabriel Ching Cing Naelati Tubastuvi Nawalin Nazah Nindi Putrisari Novi Dirgantari Novi Dirgantari Novi Dirgantari Rhis Ogie Dewandaru Rifka Utami Arofah Rully Annisa Rusdi Akbar Sri Wahyuni Suryo Budi Santoso Wage Wage