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All Journal Jurnal Akuntansi Indonesia Krisna: Kumpulan Riset Akuntansi PERMANA The Indonesian Accounting Review Journal of Accounting and Investment Jurnal ASET (Akuntansi Riset) IJEBD (International Journal Of Entrepreneurship And Business Development) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) Abdimas Langkanae
Wiwit Apit Sulistyowati
Universitas Swadaya Gunung Jati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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MATURITY AND RELIGIOSITY IN SHAPING ACCOUNTING STUDENT’S PERCEPTION OF BUSINESS SCANDALS Wiwit Apit Sulistyowati; Agung Yulianto; Acep Komara
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5623

Abstract

Business scandals involving an accountant role lead to a drop in public confidence in the business and accountant profession. This study focuses on accounting student perception of the accounting scandal based on maturity factors and religiosity. This study uses simple random sampling technique and obtained a sample number of 283 students. Respondent answers were analyzed using structural equation modelling through SmartPLS. The study results proved that maturity factors and religiosity have a positive effect on accounting student perception regarding the impact of business scandals on the accounting profession. Maturity factors positively affect accounting student perception regarding the impact of business scandals on knowledge of business scandals, while religiosity negatively affects student perceptions, but it is not significant.
Implementation of Good Corporate Governance in Supporting Financial Performance of Indonesian Islamic Banking Post Merger Agata Valentina Veni; Nurhadi Sucipto; Wiwit Apit Sulistyowati
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1245

Abstract

PT BSI (PT Bank Sharia Indonesia) is one of the largest Islamic banks in Indonesia which is the result of the merger of three state-owned Islamic banks, including PT BNI Sharia, PT Bank Mandiri Sharia, and PT Bank BRI Sharia. This study aims to analyze the role of Good Corporate Governance in supporting the performance of Islamic Banking after the merger into BSI by analyzing the value of ROA and ROE before and after the merger, and reviewing the role of GCG in supporting financial performance as measured by the CGPI rating obtained from the company's annual report. This study uses a quantitative descriptive approach in analyzing differences in ROA and ROE before and after the merger, and analyzing the role of GCG in supporting this financial performance. The results of the analysis on GCG indicators show that there is no difference before and after the merger. Meanwhile, financial performance shows an increase compared to before the merger, which is indicated by the value of ROA and ROE in 2020 to 2022. This study gives insight in developing knowledge related to the financial performance after merger, and focusing on the sharia bank industry.
Stimulasi Kemampuan Calistung dan Peningkatan Semangat Belajar Siswa SDN 1 Kertawangun di Masa Pandemi Covid19 Triya Dede Lusianah; Elih Siti Khoerunnisa; Muhammad Isya Ramadhan; Dena Nian Sentika; Wiwit Apit Sulistyowati; Agung Yulianto
Abdimas Langkanae Vol. 3 No. 1 (2023)
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jpm.v3i1.79

Abstract

Calistung merupakan kemampuan dasar penting yang harus dikuasai anak yang akan memasuki jenjang Sekolah Dasar. Berdasarkan hasil observasi yang kita lakukan dan wawancara langsung dengan guru – guru SDN Kertawangun dengan kondisi tersebut dapat teridentifikasi ada 10% mulai dari kelas 3 - 6 yang belum lancar metode pembelajaran calistung dan rata-rata yang belum lancar terdapat di kelas 3. Dikarenakan kurangnya semangat belajar siswa dan dorongan dari pihak sekolah dan orang tua yang menyebabkan banyak siswa yang belum menguasai calistung. Kegiatan pengabdian ini ada untuk memberikan bimbingan dan pelatihan kepada kelas 3-6 SDN Kertawangun. Kegiatan ini menggunakan pendekatan pelatihan bimbingan mengajar. Pelatihan ini dilaksanakan dengan 4 tahap kegiatan yaitu: 1) tahap persiapan, 2) tahap pelatihan, 3) tahap ujian, dan 4) tahap Monitoring dan Program. Jadi secara keseluruhan kegiatan mengajar calistung dilaksanakan dalam 4 bentuk kegiatan selama 6 hari dengan 2 kali pertemuan. Indikator capaian kegiatan ini merujuk pada indikator membaca, menulis dan berhitung dengan capaian meningkatnya kemampuan siswa dalam membaca, menulis dan menghitung. Adapun respon yang diberikan oleh guru dan siswa sangat positif selama kegiatan ini berlangsung.
Financial Ratio and Market Reaction Before and During The Covid-19 Pandemi : Evidence from Hotel, Restaurant, and Tourism Companies in Indonesia Maulidia, Sabrina Ayuni; Yulianto, Agung; Sulistyowati, Wiwit Apit
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 5 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i5.2876

Abstract

This research aims to analyze differences in company financial performance which includes profitability ratios, liquidity ratios, and stock prices in 2018-2019 (before the Covid-19 pandemic) and 2020-2021 (during the Covid-19 pandemic). The population in this research are companies that are listed in the hotel, restaurant, and tourism sub sector on the Indonesia Stock Exchange (IDX). The sample was selected using a purposive sampling method and the final sample was 22 companies with 88 units of analysis for 4 years. The statistical analysis method used in this research is the Wilcoxon Signed Ranks Test. In this research, profitability ratios were measured using Return on Equity (ROE), liquidity ratios were measured using Current Ratio (CR), and stock prices were measured using closing price. The results of this research prove that there were significant differences in the profitability ratios before and during the Covid-19 pandemic, there were significant differences in the liquidity ratios before and during the Covid-19 pandemic, and there were significant differences in stock prices before and during the Covid-19 pandemic. The results of this research indicated that the most of the companies sampled had decreased profitability, liquidity, and stock price before and during pandemic Covid-19.
Analysis of the Financial Performance of Companies Experiencing Audit Delay and Market Reaction Nurwidayani, Nurwidayani; Fahrunnisa, Fahrunnisa; Rahman, Bagus Arif; Sulistyowati, Wiwit Apit
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 4 (2025): July 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i4.3280

Abstract

Purpose: This study aims to analyze financial performance trends in companies experiencing audit delays, in terms of ROA, ROE and DER, and to examine the impact of these trends on market reactions, such as share prices and TVA. Design/methodology/approach: This study uses a quantitative approach, with a population of 53 companies. The sample was determined using purposive sampling techniques, with 20 companies meeting the criteria. The study period was two years (2021-2022), so the sample data analyzed amounted to 40. Secondary data obtained from IDX was used and descriptive analysis methods were employed. Findings: The results of this study indicate that companies experiencing audit delays show a downward trend in ROA, ROE and TVA values. DER values show an upward trend, while share prices remain stable. Research limitations/implications: The limitations focus on companies listed on the IDX, and the data used in this study is limited to the period 2021-2022. Practical implications: The practical implications of this study for investors regarding delays in the submission of audited financial reports can be used to assess a company's financial performance and make decisions on stock market purchases and capital investment. Originality/value: This paper original. Paper type: Research paper.
The Role of Commitment, Competence, Internal Control system, Transparency and Accessibility in Predicting the Accountability of Village Fund Management Indriasih, Dewi; Sulistyowati, Wiwit Apit
The Indonesian Accounting Review Vol. 12 No. 1 (2022): January - June 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i1.2650

Abstract

Village fund management is an important challenge for village officials that can pose crucial potential in the use of such funds. Therefore, this study aims to test the accountability of village fund management reviewed from the commitment of village apparatus, competence of village apparatus, internal control system, transparency, and accessibility. The survey method through questionnaire instrument was con-ducted in 19 villages, with a total sample of 76 village apparatus. Based on the results of multiple regression analysis, it shows that accessibility is the most important factor in realizing accountability of village fund management. In addition, internal control systems and transparency have a positive effect on the accountability of village fund management. While the commitment and competence of village apparatus has no effect on the accountability of village fund management. This study contributes to the literature of village fund management both theoretically and practically.
Co-Authors Acep Komara Agata Valentina Veni Agung Yulianto Agung Yulianto Akhmad Rif'at Dena Nian Sentika Dewi Indriasih Donny Maha Putra Elih Siti Khoerunnisa Fahrunnisa, Fahrunnisa Fika Trya Ramadhani Ida Rosnidah Maulidia, Sabrina Ayuni Meithy Yusica Muhammad Isya Ramadhan Nurhadi Sucipto Nurwidayani, Nurwidayani Rahman, Bagus Arif Salta Sukma Ayu Fardha Jihin Triya Dede Lusianah