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All Journal PERMANA The Indonesian Accounting Review Monex: Journal of Accounting Research E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Kajian Akuntansi Otoritas : Jurnal Ilmu Pemerintahan Jurnal ASET (Akuntansi Riset) Fokus Ekonomi Sketsa Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Performance Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Abdimas Mandiri Jurnal Akuntansi Jurnal Inovasi Ekonomi Jurnal Industri Kreatif dan Kewirausahaan Jurnal Bina Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) BERNAS: Jurnal Pengabdian Kepada Masyarakat Mattawang: Jurnal Pengabdian Masyarakat JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Multiplier: Jurnal Magister Manajemen Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Pengabdian Masyarakat Nusantara MANAJEMEN Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Public Accounting (JPA) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Masyarakat Madani Indonesia JABKO: Jurnal Akuntansi dan Bisnis Kontemporer Konsentrasi: Jurnal Manajemen dan Bisnis Jurnal Pengabdian Masyarakat Bangsa Jurnal Keuangan dan Bisnis Riwayat: Educational Journal of History and Humanities Journal of Community Empowerment Journal of Information System & Business Management (ISBM) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Dewi Indriasih
Fakultas Ekonomi Dan Bisnis Universitas Pancasakti Tegal
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Perbandingan Buyback Stock Perusahaan Swasta dan Perusahaan Badan Usaha Milik Negara (BUMN) saat Pandemi Covid-19 Mohammad Arridho Nur Amin; Dewi Indriasih; Catur Wahyudi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 3 (2022): February 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i3.1329

Abstract

This study aims to analyze the differences between the Abnormal Stock Returns Trading Volume Activity of private and state-owned companies before and after the announcement of stock buybacks in the midst of the Covid-19 pandemic. The samples used were private companies and BUMN that carried out Buyback Stock during the Covid-19 pandemic. This research uses secondary data in the form of daily company stock price data, daily company trading volume data, as well as outstanding share data from private companies and BUMN listed on the Indonesia Stock Exchange. The calculation of expected return uses the Market Adjusted Model method. Testing the hypothesis using the paired sample t-test difference test. The results of this study are sig. (tailed) on the abnormal return variable, the probability value is greater than 0.05 (0.080 and 0.893 > 0.05) or the average cumulative abnormal return of private companies is greater than the average. Abnor¬¬mal cumulative stock returns of BUMN companies. On the trading volume activity variable, the results show the TVA significance value is smaller than 0.05, namely 0.043 and 0.43. so that it is stated that the cumulative average trading volume activity of BUMN companies is greater than the average cumulative trading volume activity of private companies
Tingkat Kepuasan Masyarakat terhadap Pelayanan Kepolisian Resor Brebes Jaka Waskito Widagdo; Gunistiyo Gunistiyo; Dewi Indriasih; Niken Wahyu C; Deddy Prihadi
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 27 No 2 (2020): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jp.2020.27.2.3210

Abstract

Survey penyusunan Indeks Kepuasan Masyarakat ini dilakukan dengan tujuan untuk mengetahui tingkat kinerja Kepolisian Resor Brebes dalam memberikan pelayanan kepada masyarakat dan sekaligus sebagai wahana penyerap aspirasi masyarakat baik yang berupa saran, harapan, sekaligus komplain terhadap pelayanan yang telah diberikan selama ini untuk dijadikan pedoman kebijakan, program dan strategi guna peningkatan pelayanan. Berdasarkan hasil analisis data dan pembahasan di peroleh nilai hasil penelitian Indeks Kepuasan Masyarakat di Kepolisian Resor Kabupaten Brebes sebesar 81,30 dan berada pada katagori SANGAT BAIK.
PENGARUH LINGKUNGAN KERJA, PENGAWASAN, KOMPETENSI DAN MOTIVASI TERHADAP KINERJA DENGAN VARIABEL KOMPENSASI SEBAGAI VARIABEL INTERVENING PADA PEGAWAI DISHUBKOMINFO KOTA TEGAL Dessi Rosdiana; Dewi Indriasih
Multiplier: Jurnal Magister Manajemen Vol 1 No 1 (2016)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v1i1.766

Abstract

The success of an organization in achieving its objectives, cannot be separated from the human resources factor. This is because human resources is a key factor to mobilize other resources that exist within an institution. To realize these goals can be achieved by improving the performance of human resources with the many factors that influence it. The purpose of this research is; 1) to analyze empirically significant influence Work Environment, Supervision, Competency, Motivation, Employee Compensation Dishubkominfo to Tegal. 2) To analyze empirically significant influence Work Environment, supervision, competence, motivation, the employee's performance Dishubkominfo Tegal. 3) To determine empirically significant influence as an intervening variable compensation to employee performance Dishubkominfo Tegal. This type of research is explanatory research (explanation) using a quantitative approach. The location of this research is Dishubkominfo Office of Tegal. With the object of study include: 1) Work Environment, 2) Supervision, 3) Competence,               4) Motivation, 5) Performance and Compensation office clerk Dishubkominfo Tegal. Office workers Dishubkominfo population numbered 204 people with various strata covering court clerks, staff and leaders in the ranks Dishubkominfo Office Tegal as the sample is equal to 135 Employees who are civil servants and non-civil servants. The results showed that: 1) Work Environment, competence significantly influence employee compensation Dishubkominfo Tegal is proven. 2) Monitoring Motivation significantly influence employee compensation Dishubkominfo Tegal is not proven. 3) Working Environment Monitoring significant effect on employee performance Dishubkominfo Tegal is proven. 4) Competence Motivation significant effect on employee performance Dishubkominfo Tegal is proven. 5) Compensation as an intervening variable is a significant positive influence between work environment, supervision, competence and motivation to employee performance Dishubkominfo Tegal is proven. Keywords:  Work Environment, Supervision, Competency, Motivation, Performance, Compensation.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, OPINION SHOPPING, KUALITAS AUDIT, DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN AUDITING Panggah Wira Angkasa; Dewi Indriasih; Baihaqi Fanani
Multiplier: Jurnal Magister Manajemen Vol 2 No 2 (2018)
Publisher : Program Studi Magister Manajemen, Universitas Pancasakti Tegal - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/mlt.v2i2.1292

Abstract

The Impact of Good Governance, Opinion Shopping, Quality Audit and Audit Client Tenure Application towards Going Concern Opinion Audit Acceptance (Empirical Studies on Infrastructure Services Company, Utility, and Transportation which Registered at Indonesian Stock Exchange (ISE) during 2013 – 2017 Period). Essay. Tegal: Economic & Business Faculty, Pancasakti University Tegal. 2018. The aim of this research is to finding out the impact of institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure towards going concern’s opinion audit on infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period. The population in this research are infrastructure services company, utility, and transportation which registered at ISE during 2013 – 2017 period and the sample determination by using purposive sampling method, so within the result obtained 15 company’s samples. The data analysis method used is logistic regression analysis. Based on logistic regression analytic, the research result concluded that institutional ownership (0,109), audit committee (0,429), opinion shopping (0,607), and quality audit (0,998) are not affecting the going concern opinion audit. Meanwhile, the independent commissioner (0,006), and audit client tenure (0,004) are affecting the going concern opinion audit. Keywords: going concern, opinion audit, institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure
The Role of Ethical Orientation and Moral Intensity in Improving Ethical Decision of An Auditor Dewi Indriasih; Wiwit Apit Sulistyowati
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.38962

Abstract

Abstract. Ethical decision making is an action expected to be performed by an auditor despite facing conditions involving an ethical dilemma. This study aims to examine the ethical decision of auditors through ethical orientation as well as the moral intensity owned by the auditor. This study was conducted at the Auditor Inspectorate in Tegal City with a census sampling technique obtained 33 auditors as research respondents. Regression analyses are used to test the effect of ethical orientation and moral intensity on the ethical decisions of an auditor. Partial hypothesis testing results show that ethical and moral orientation affects the ethical decisions of Auditors. This study gives implications that with the ethical orientation and moral intensity of the auditors in conducting its function, the auditor will consider the ethical aspect to improve their integrity.Keywords: Ethical Decision; Ethical Orientation; Moral Intensity.Abstrak. Pengambilan keputusan etis adalah tindakan yang diharapkan dapat dilakukan oleh seorang auditor meskipun menghadapi kondisi yang melibatkan dilema etis. Penelitian ini bertujuan untuk menguji keputusan etis auditor berdasarkan orientasi etis dan intensitas moral yang dimiliki auditor. Penelitian ini dilakukan pada Auditor Inspektorat Kota Tegal melalui teknik sensus sampling diperoleh 33 auditor sebagai responden penelitian. Analisis regresi digunakan untuk menguji pengaruh orientasi etis dan intensitas moral terhadap keputusan etis auditor. Hasil pengujian hipotesis secara parsial menunjukkan bahwa orientasi etis dan intensitas moral berpengaruh terhadap keputusan etis auditor. Penelitian ini memberikan implikasi bahwa dengan orientasi etis dan intensitas moral, auditor dalam menjalankan fungsinya akan mempertimbangkan aspek etika untuk meningkatkan integritasnya.Kata Kunci:Keputusan Etis; Orientasi Etis; Intensitas Moral.
Review Literatur Pengujian Empiris Model Pembentukan Portofolio Optimal “Mean-Variance Markowitz” Dewi Indriasih; Abdulloh Mubarok; Eva Anggra Yunita; Aminul Fajri
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.843

Abstract

The article aims to review the literature on the results of empirical testing of the model of mean-variant (M-V) Markowitz optimal portfolio determination. Through the literature review method, the study obtained 17 empirical research articles with various findings. Several test results support and strengthen model of M-V Markowitz in determining the optimal portfolio. The Others do not support the application of the M-V Markowitz Model. Other researchers tried to propose an adjustment model and then tested the model. The results of the testing found that the adjusted model of M-V Markowitz was better at determining the optimal portfolio compared to the initial model.
Pengaruh Komitmen Organisasi, Sistem Pengendalian Internal, Kompetensi Pemerintah Desa, Transparansi, dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa Dewi Indriasih; Aminul Fajri; Dinda Febriana
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 4 (2022): May 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i4.1331

Abstract

This purpose of this study is to determine the effect of commitment of village government organization, internal control system, village government competence, transparency, and accessibility of financial reports on the management of village funds at the village government office in Petarukan District, Pemalang Regency. The population in this study is village government officials in Petarukan District, Pemalang Regency, which consists of 19 villages. The sampling technique was a saturated sample consisting of the village head, village secretary, village treasurer, and BPD with a total of 76 respondents. This research was conducted using descriptive quantitative methods. The data analysis method used is multiple linear regression analysis using the SPSS program. The results of this study are: 1. The commitment of village government organization affects the Accountability of Village Fund Management. 2. The Internal Control System affects the Accountability of Village Fund Management. 3. The competence of the Village Government affects the Accountability of Village Fund Management. 4. Transparency affects Village Fund Management Accountability. 5. Accessibility of Financial Statements affects Village Fund Management Accountability
What (why) does factor influence fraud tendency in public sector? Dewi Indriasih; Dien Noviany Rahmatika; Aminul Fajri
Jurnal Inovasi Ekonomi Vol. 5 No. 03 (2020): Regular Issue
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v5i03.9894

Abstract

The purpose of this study is to prove that internal control, compliance in accounting rules, and unethical behavior are factors that influence fraud tendency.  The city that has never been awarded the unqualified since 2013-2018 taken as a sample and used multiple linear regression in the data processing. The results show that internal control, compliance, and unethical behavior have a significant effect on fraud tendency. Internal control and compliance with positive influences in reducing fraud tendency; and unethical behavior with negative impacts. This finding also proves that there is no systematic intention in fraud.
The Determinant Factors of Auditor Switching Dewi Indriasih
Monex: Journal of Accounting Research Vol 11, No 2 (2022)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v11i2.3698

Abstract

This study is aimed at analizing the effect of management change, financial distress, going concern audit opinion, company size, and the size of public accounting firms on auditor switching. Changes in auditors are carried out so that the independence of the KAP can be increased so that there is no dependence between them and to produce an objective audit opinion. The population in this study were 86 non-cyclical primary consumer goods companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique is the purposive sampling method which produces a sample of 22 companies which are included in the group of manufacturing companies in the food and beverage sub-sector. This type of research is descriptive quantitative. The data analysis method used descriptive statistical analysis and logistic regression analysis. The results of this study indicate that only the change in management variable has an effect on auditor turnover. Meanwhile, other variables in the study, such as financial distress, going concern audit opinion, company size, and the size of the public accounting firm, have no effect on auditor switching. The results of the research can contribute to economic and information material for the public accounting profession regarding the practice of changing auditors, as well as providing knowledge and insight on auditing development, especially regarding auditor turnover.
PELATIHAN RISET PASAR DENGAN GOOGLE FORM UNTUK MEMBANGUN MEREK DIGITAL PADA PERAN KOMUNITAS UMKM KLUBANOSTIC DI KABUPATEN BREBES agnes dwita susilawati agnes_dwita; Setyowati Subroto; Mei Rani Amalia; Ira Maya Hapsari; Abdulloh Mubarok; Baihaqi Fanani; Adilah Permananingrum; Niken Wahyu; Dien Noviany Rahmatika; Dewi Indriasih; Eva Anggra Yunita
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 4 (2022)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (813.186 KB) | DOI: 10.31949/jb.v3i4.3315

Abstract

Business competition is very fierce, especially where everything almost happens online, thus increasing competition to the global stage. This fierce competition is one of the reasons why in running any business, including MSMEs (Micro, Small and Medium Enterprises) digitalization is needed. The number of MSMEs in Indonesia experiences an increasing trend every year, according to data from BPS The number of MSMEs in Indonesia in 2019 has increased by 1.98% with the magnitude of the increase making competition between MSMEs already very large. This makes MSMEs must always innovate to create products that are acceptable to the market. The rapid development of internet technology, especially in Indonesia, has largely changed the pattern of people's lives from various sides. Based on survey data from the Indonesian Internet Service Providers Association (APJII) in 2020, the number of internet users in Indonesia reached 171.1 million, this number has increased in 2021 by 202.7 million (based on the Communication and Information Technology report) and this number will continue to increase significantly. The Brebes MSME Clubanostic is an MSME community that has been incorporated and is located in Brebes Regency. Established since November 11, 2018, which started from KLUBAN (Banjaratna MSME Family) Banjaratna is a village from Bulakamba Brebes District. From the description above, the MSMEs of the Klubanostic Community of Brebes Regency in collaboration with the Faculty of Economics and Business UPS Tegal are very interested in holding a community service program, namely appropriate training in activities to start or develop existing citizen businesses.
Co-Authors Abdullah Mubarok Abdulloh Mubarok Adilah Permananingrum agnes dwita susilawati agnes_dwita Agung Yulianto Agus Wibowo Aminul Fajri Aminul Fajri Amirah, Amirah Anindya Nur Arifah Ariyanti Ariyanti . Ariyanti ., Ariyanti Ariyanti, Mrs. Aulia, Fauziah Dinda Bachtiar, A. Zani Baihaqi Fanani Baihaqi Fanani Baihaqi Fanani Catur Wahyudi Deddy Prihadi Dessi Rosdiana Dewi Puji Astuti Dien Noviany Rahmatika Dinda Febriana Elsa Kholifatul Nur Rachmadani Ely Agustina Eva Anggra Yunita Eva Anggra Yunita Faiz Irsyad Prasetyo Febri Yoga Sapta Raharjo Firmansyah, Fahmi Gunistiyo Gunistiyo Gunistiyo, Gunistiyo Hari Setiyawati Hasanah, Ari Kurniawati Himatul Aulia Iftikhor, Adelia Nur Inayah Adi Sari Ira Maya Hapsari Irwan Prasetyo Izul Mustika Ratu Jaka Wasito Jaka Waskita Jaka Waskito Jaka Waskito Juli Riyanto Tri Wijaya Khafidah, Tiara Aenun Kristina Nimas Wijayanti Kristina Wijayanti Lestari Ayu Handayani Lidiawati, Shailla Nisa Lisa Nuriyatul Azizah Mahben Jalil Mahben Jalil Manik, Rizki Maylinda Mei Rani Amalia Moh. Irkham Mohammad Arridho Nur Amin Mulyantini, Sri Niken Wahyu Niken Wahyu C Noor Zuhry, Noor Nur Indriyati Pangestu, Hamidah Asri Aji Panggah Wira Angkasa Prasetyono, Agus Pratama, Bayu Ega Puji Rahayu Rakhmat Adi Wibowo Regina Maretha Rimbawan, Teguh Rissa Rosita Rosma Rosmawati Sari, Nur Mala Setyowati Subroto Setyowati Subroto Setyowati Subroto Silviana, Putri Sugiharto, Unggul Sumantri, Retno Sumarno Sumarno Suwandi Suwandi Suwandi Syarifa Nur Mutiara Wanti Tabrani Tabrani . Tabrani . Tabrani, Mr. Tiara Aenun Khafidah WAHYUDI Wahyudi Wasito, Jaka Wiwit Apit Sulistyowati Yanti Puji Astutie Yoga Prihatin Yuni Utami Yuni Utami Yunita, Eva Anggra