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All Journal Syntax Idea Jurnal Kewarganegaraan Jurnal Ilmiah Wahana Pendidikan Jurnal Pengabdian Masyarakat Sains dan Teknologi Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Nusantara
Hilda Kumala Wulandari
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Faktor-Faktor Internal Yang Mempengaruhi Kemampuan Auditor Dalam Mendeteksi Kecurangan (Fraud) (Studi Empiris Pada Bpk Ri Perwakilan Provinsi Jawa Tengah) Hilda Kumala Wulandari
Syntax Idea Vol 1 No 7 (2019): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v1i7.91

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Skeptisme Profesional, Pelatihan Audit Kecurangan, Independensi Auditor dan Kompetensi Auditor terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. Populasi dalam penelitian ini adalah 137 auditor yang bekerja di BPK RI Provinsi Jawa Tengah. Pemilihan sampel menggunakan sensus. Data penelitian ini menggunakan data primer dan dari 137 kuesioner, hanya 121 kuesioner yang kembali. Data dianalisis menggunakan SmartPLS versi 3.2.3. Hasil penelitian ini menunjukkan bahwa: 1)Skeptisme Profesional mempunyai pengaruh signifikan terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Fraud), 2)Pelatihan Audit Kecurangan mempunyai pengaruh signifikan terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Fraud), 3)Independensi Auditor tidak mempunyai pengaruh signifikan terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Fraud) dan 4)Kompetensi Auditor mempunyai pengaruh signifikan terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Fraud).
Analisis Kurikulum Merdeka dan Peran Pendampingan Keluarga dan Guru/Dosen dalam Mengatasi Learning Loss di Masa Pandemi Covid-19 Yasin Yasin; Dedi Romli Triputra; Hilda Kumala Wulandari; Titi Rahmawati
Jurnal Ilmiah Wahana Pendidikan Vol 8 No 19 (2022): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.965 KB) | DOI: 10.5281/zenodo.7223401

Abstract

The family is a social institution that is universal and multifunctional, which functions as supervision, social, educational, religious, protection, and recreation. Parents are also specifically directly involved in school activities so that they can know firsthand the progress of children's learning both in terms of cognitive, affective and conative through regular meetings, discussions through social media groups and mandatory programs such as being a member of the school committee, program character building and extracurricular activities that can be monitored directly by parents. The COVID-19 pandemic poses challenges in the educational aspect that result in Learning Loss. The purpose of this research article is to review several education policies launched by the government in overcoming Learning Loss. One of the government policies is related to the learning process and curriculum implementation. This study provides an overview of the independent curriculum and examines the success rate of the independent curriculum in overcoming Learning Loss by providing three different characteristics from the previous curriculum, namely project-based learning, focusing on essential materials and learning flexibility. The research method used is a literature study that reviews various sources of government policy with problem tree analysis as identification and mapping of alternative solutions. Thus the results of the study indicate that the application of the "Free Curriculum" at the education unit level can reduce Learning Loss during the COVID-19 pandemic.
Pengaruh Kompetensi SDM, Penerapan SIPKD, dan Peran Audit Internal Terhadap Kualitas Laporan Keuangan Pemerintah Fuji Asih; Hilda Kumala Wulandari; Yenny Ernitawati
JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v1i4.2205

Abstract

This study examines the factors that affect the quality of local government financial reports, such as HR competencies, SIPKD implementation, and the role of internal audit, with a sample of Brebes Regency BPKD employees. Data analysis involved validity, reliability, and classical assumption tests. The results show that the application of SIPKD and the role of internal audit have a positive and significant effect on the quality of government financial reports, while HR competencies have a negative but insignificant effect. Simultaneously, the three factors have a significant effect on the quality of local government financial reports.
Sosialisasi Penentuan Harga Pokok Produksi dalam Menunjang Kesuksesan UMKM di Desa Parereja Melly Pitria Indriani; Dumadi Dumadi; Hilda Kumala Wulandari
Jurnal Pengabdian Masyarakat Sains dan Teknologi Vol. 1 No. 3 (2022): September : Jurnal Pengabdian Masyarakat Sains dan Teknologi
Publisher : Fakultas Teknik Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.277 KB) | DOI: 10.58169/jpmsaintek.v1i3.23

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Desa Parereja, Kecamatan Banjarharjo, Kapubaten Brebes. Mitra kegiatan ini adalah pelaku Usaha Mikro Kecil dan Menengah (UMKM) yang ada di Desa Parereja. Desa Parereja mempunyai potensi yang baik untuk berwirausaha. Hal ini dibuktikan dengan bertumbuhnya pelaku usaha di desa tersebut. Seiring dengan bertumbuhnya pelaku usaha, terdapat permasalahan yang dihadapi yaitu masih kurangnya pengetahuan tentang tata kelola usaha, khususnya pada bidang pembukuan terutama masih kurangnya pemahaman dan kesulitan dalam menentukan harga pokok produksi. Tujuan dari pengabdian masyarakat yaitu meningkatkan pengetahuan dengan memberikan pemahaman melalui sosialisasi terkait pentingnya dalam menentukan harga pokok produksi sebagai dasar dalam penentuan harga jual produk yang dihasilkan. Selain itu juga memberikan wawasan terkait perhitungan harga pokok produksi sebagai stategi dalam meningkatkan kesuksesan usaha. Metode yang digunakan pada pengabdian ini adalah metode ceramah dengan memberikan materi dilanjutkan dengan diskusi dan tanya jawab dalam penentuan harga pokok produksi dan evaluasi. Hasil yang telah dicapai dari pengabdian kepada masyarakat adalah meningkatnya pengetahuan pelaku UMKM terkait harga pokok produksi secara umum dan dapat meningkatkan kesejahteraan masyarakat. Setelah mengikuti kegiatan ini, pelaku usaha dapat mengetahui cara menetapkan harga pokok produksi, sehingga pelaku UMKM dapat meminimalisir kerugian.
Pengaruh Adopsi International Financial Reporting Standards (IFRS) Terhadap Kualitas Informasi Akuntansi (Studi Empiris Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2020) Dwindariswari Roro Agustien; Yenny Ernitawati; Hilda Kumala Wulandari
Jurnal Kewarganegaraan Vol 6 No 3 (2022): October 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.885 KB) | DOI: 10.31316/jk.v6i3.4119

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh adopsi International Financial Reporting Standards (IFRS) terhadap kualitas informasi akuntansi dengan menggunakan proksi relevansi nilai informasi dan reliabilitas. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang berasal dari Bursa Efek Indonesia. Sampel penelitian ini yaitu perusahaan publik yang terdaftar diBursa Efek Indonesia dengan jumlah tahun pengamatan selama empat tahun dan diperoleh sampel sebanyak 25 perusahaan. Uji hipotesis menggunakan uji regresi linier berganda dengan didahului uji normalitas, uji multikolinearitas dan uji heteroskedastisitas. Selanjutnya uji hipotesis di lakukan dengan menggunakan uji parsial (Uji t), uji simultan (Uji F) dan Uji Koefisien Determinasi (R). Hasil penelitian ini menunjukkan bahwa (1) Terdapat pengaruh yang positif dan signifikan adopsi IFRS terhadap relevansi nilai informasi (2) Terdapat pengaruh yang positif dan signifikan antara adopsi IFRS terhadap reliabilitas. Kata Kunci: Adopsi IFRS, Relevansi Nilai Informai, Reliabilitas Abstract This study aims to analyze and determine the effect of the adoption of International Financial Reporting Standards (IFRS) on the quality of accounting information by using information value relevance and reliability proxies. This study is a quantitative study using secondary data from the Indonesia Stock Exchange. The sample of this study is a public company listed on the Indonesia Stock Exchange with a total of four years of observation and a sample of 25 companies was obtained. Hypothesis test using multiple linear regression test preceded by normality test, multicollinearity test and heteroscedasticity test. Furthermore, hypothesis testing is carried out using a partial test (t test), simultaneous test (F test) and the Coefficient of Determination Test (R). The results of this study indicate that (1) There is a positive and significant effect of IFRS adoption on the relevance of the value of information (2) There is a positive and significant influence between IFRS adoption on reliability. Keywords: IFRS Adoption, Information Value Relevance, Reliability
PENGARUH GROWTH OPPORTUNITY, LEVERAGE, DAN PENGELUARAN MODAL TERHADAP CASH HOLDING PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Desi Lita Aryani; Yenny Ernitawati; Hilda Kumala Wulandari
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 10 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i10.2654

Abstract

Cash holding is a company strategy for maintaining liquidity. This research aims to analyze the influence of Growth Opportunity, Leverage and Capital Expenditure on Cash Holding. This research uses a quantitative approach with comparative methods. The research population includes 56 companies in the consumer goods sector listed on the Indonesia Stock Exchange (BEI) in the 2021-2023 period, with a total sample of 168 data. The data analysis techniques used include descriptive statistics, normality tests, and hypothesis tests carried out with the help of SPSS software. The research results show that Growth Opportunity, Leverage, and Capital Expenditure have a significant effect on Cash Holding.
Pengaruh Good Governance, Kompetensi Aparat Desa, dan Pengawasan terhadap Efektivitas Pengelolaan Dana Desa : (Studi Empiris Desa se Kecamatan Wanasari Kabupaten Brebes) Riri Rengganih; Anisa Sains Kharisma; Hilda Kumala Wulandari; Dumadi, Dumadi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2749

Abstract

This study aims to examine the influence of good governance, village official competence, and oversight mechanisms on the effectiveness of Village Fund management in Wanasari District, Brebes Regency. A quantitative approach was used, involving a questionnaire survey of 90 respondents from 20 villages. Data were analyzed using multiple linear regression. The results show that all three independent variables have both partial and simultaneous positive and significant effects on Village Fund management effectiveness. These findings suggest that improving governance practices, enhancing human resource capacity, and strengthening transparent and accountable oversight systems are crucial to optimizing the management and impact of Village Funds in rural development.
Analisis Faktor-Faktor yang Mempengaruhi Minat Investasi di Pasar Modal : (Studi Empiris pada Mahasiswa di Kabupaten Brebes) Maulana Ghibran; Hilda Kumala Wulandari; Roni, Roni; Nasiruddin, Nasiruddin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2751

Abstract

This study aims to examine the influence of financial literacy, social environment, and financial ability on students' investment interest in Brebes Regency. A sample of 374 students was selected using the purposive sampling technique, with data collection through questionnaires. Data analysis used multiple linear regression. The results of the t-test showed that financial literacy (t = 3.456; p = 0.001), social environment (t = 6.782; p = 0.000), and financial ability (t = 9.308; p = 0.000) had a significant effect on investment interest. Simultaneously, all three variables also had a significant effect (F = 490.566; p = 0.000). These findings strengthen the Theory of Planned Behavior, where these three factors are the main determinants in shaping students' investment interests
Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing pada Usaha Telangtea Rossa Amelia Imelda; Anisa Sains Kharisma; Dumadi , Dumadi; Hilda Kumala Wulandari
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2753

Abstract

This study aims to analyze the calculation of production costs using the full costing method as the basis for determining the cost of goods manufactured in the TelangTea business. The full costing method calculates all costs associated with the production process, both fixed and variable costs. This study uses a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the application of the full costing method produces a higher HPP value than the previous calculation, with a difference of Rp1,725 ​​per cup. Therefore, this method can be a reference for MSMEs such as TelangTea in determining a more appropriate selling price strategy in order to maintain the sustainability and competitiveness of the business.
Co-Authors Anisa Sains Kharisma Dedi Romli Triputra Desi Lita Aryani Dumadi , Dumadi Dumadi Dumadi Dumadi, Dumadi Dwindariswari Roro Agustien Fuji Asih Maulana Ghibran Melly Pitria Indriani Nasiruddin Nasiruddin Riri Rengganih Roni, Roni Rossa Amelia Imelda Titi Rahmawati Yasin Yasin Yenny Ernitawati