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All Journal JSSH (Jurnal Sains Sosial dan Humaniora) JURNAL AKUNTANSI Jurnal EK dan BI JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Community Empowerment Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Akuntansi
Dwi Winarni
Universitas Muhammadiyah Purwokerto
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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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.
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.
Faktor Determinasi Kualitas Laporan Keuangan Pemerintah Desa di Kecamatan Gandrungmangu Desi Rahmawati; Novi Dirgantari; Iwan Fakhruddin; Dwi Winarni
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 6 No 2 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v6i2.1166

Abstract

Abstract This research aims to determine the effect of village financial system applications implementation, transparency and the quality of village apparatus on the quality of village government financial reports in Gandrungmangu District. Data for this research was collected through primary data sources obtained through distributing questionnaires. Sample selection used purposive sampling technique. The population were 14 villages and the sample used 48 data respondents from 8 villages. Instrument testing was carried out (consisting of validity tests and reliability tests), descriptive statistical analysis, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test) and hypothesis testinga using the SPSS application. The results prove that the implementation of village financial system applications and the village apparatus quality have no effect on the village government financial reports quality, while transparency has a positive effect on the village government financial reportsquality.
Analysis of the Level of E-Government Implementation and Factors That Influence It (Empirical Study of Regional Government in Central Java) Dwi Winarni; Ilham Nuryana Fatchan; Rifka Utami Arofah
Jurnal Akuntansi Vol. 13 No. 3 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.3.237-251

Abstract

The new public management is an attempt by the government to improve public accountability, transparency, and more effective and efficient performance. The application of e-Government is an innovation by local governments to realize the achievement of new public management. Not only has the aim of transparency and accountability, the use of the e-Government application system is also expected to be able to improve the performance of local governments with the principle of value for money. The purpose of this study is to analyze the factors that influence the implementation of e-Government in the Regional Government of Central Java and the relationship of each of these factors to the implementation of e-Government. The research was conducted using quantitative research methods with data analysis using EViews. The results show that local revenue (PAD) has a positive effect on the level of implementation of e-Government, spending capital has no effect on e-Government implementation, local government financing has a positive effect on e-Government implementation, regional per capita income (PDRB) has no effect on implementation e-Government, the level of public education has no effect on e-Government, and the population has no effect on the implementation of e-Government.
Co-Authors Desi Rahmawati Fyna Maulina Hadi Pramono Ilham Nurhabibie Ilham Nuryana Fatchan Iwan Fakhruddin Luthfi Zamakhsyari Naelati Tubastuvi Novi Dirgantari Rhis Ogie Dewandaru Rifka Utami Arofah Rusdi Akbar Sri Wahyuni Suryo Budi Santoso Wage Wage