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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL Value Added: Majalah Ekonomi & Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting Science Jurnal Dinamika Sosial Budaya ABDIMAS SILIWANGI Jurnal Bisnis dan Akuntansi Jurnal Proaksi Jurnal Ilmiah ASET INQUISITIVE: International Journal of Eonomic Prosiding Seminar Nasional Unimus IECON: International Economics and Business Conference Jurnal Analisis Bisnis Ekonomi
Andwiani Sinarasri
Universitas Muhammadiyah Semarang
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Library & Information Science Nursing Public Health Social Sciences

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The Influence of Implementing Government Accounting Standards Based on Competence with The Use of Accounting Information Systems as A Moderation Variable Kristiana, Ida; Erlangga , Ega Priyatna; Sinarasri , Andwiani
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1748

Abstract

General Background: The implementation of accrual-based Government Accounting Standards (SAP) in Indonesia aims to enhance financial transparency and reliability following the issuance of Government Regulation No. 71 in 2010. Specific Background: In Central Java, while the provincial government has successfully adopted accrual-based SAP, discrepancies remain at district and city levels, affecting the attainment of Unqualified Opinions (WTP) on financial reports. Knowledge Gap: Previous studies have shown mixed results regarding the impact of Human Resource (HR) quality and Internal Control Systems on SAP implementation, with the moderating role of Accounting Information Systems (AIS) underexplored. Aims: This study investigates the influence of HR quality and Internal Control Systems on the successful implementation of accrual-based SAP, with AIS as a moderating variable, within the Central Java Provincial Government’s OPDs. Results: The study finds that HR quality positively impacts SAP implementation, while internal control systems do not. AIS weakens the relationship between HR quality and SAP success and does not moderate the effect of Internal Control Systems on SAP implementation. Novelty: This research highlights the unexpectedly weakening role of AIS in HR quality’s impact on SAP success, challenging existing assumptions about AIS’s moderating capabilities. Implications: The findings suggest a need for tailored AIS utilization strategies that consider specific contextual factors and HR characteristics, ensuring these systems enhance rather than hinder accrual-based SAP implementation in governmental contexts​.
Factors Affecting Financial Statement Fraud in Banking Sector: A Agency Perspective Fitriana, Larasati; Sinarasri, Andwiani
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 1 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.1.2024.102-113

Abstract

This study aims to re-examine the factors that affect financial statement fraud. The population of this study is banking companies listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling with an analysis unit of 145 financial statements with 29 companies as observations. The results showed that financial targets positively affect financial statement fraud because the higher the financial target, the higher the management acts on financial statement fraud. Financial stability does not affect financial statement fraud because bad financial conditions do not cause management pressure to commit financial statement fraud, which will cause various adverse conditions in the future. External pressure does not affect financial statement fraud because the company can use its debts well to utilize its assets and pay its obligations through the agreement. Independent commissioners do not involve financial statement fraud because they are hired only as a condition of the company so that its governance looks good.
ETIKA PROFESI, KOMPETENSI AKUNTAN DAN INDEPENDENSI AKUNTAN TERHADAP KUALITAS HASIL AUDIT (STUDI KASUS PADA KAP DIJAWA TENGAH) alwiyah, alwiyah; Sinarasri, Andwiani
Jurnal Dinamika Sosial Budaya Vol. 24 No. 2 (2022): Desember (2022)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jdsb.v24i2.9153

Abstract

Riset ini bertujuan  untuk menguji pengaruh Etika profesi, Kompetensi akuntan, dan Independesi akuntan terhadap Kualitas hasil audit. Populasi dalam penelitian ini adalah akuntan yang bekerja di Kantor Akuntan Publik yang berada di Semarang Jawa Tengah. Sampel yang digunakan sebanyak 33 akuntan yang berprofesi sebagai akuntan senior dan akuntan yunior. Alat yang digunakan dalam pengujian data menggunakan regresi linier berganda dengan bantuan Software SPSS 25.0. Hasil penelitian menunjukkan bahwa  Etika profesi berpengaruh positif terhadap Kualitas hasil audit, sedangkan Kompetensi akuntan dan Indepedensi Akuntan tidak berpengaruh terhadap Kualitas hasil audit. R Square menunjukkan 0,482 yang berarti hasil penelitian dipengaruhi sebanyak 48,2% sedangkan 51,8% dipengaruhi variabel lain diluar penelitian.Kata kunci: Kualitas hasil audit, etika profesi, kompetensi, independensi
The Influence of Financial Literacy, Financial Inclusion, Fintech Payment Gateway, and Digital Marketing on Financial Performance of MSMEs in Central Java Triska Juliyani; Andwiani Sinarasri; Alwiyah; Fatmasari Sukesti; Mohammad Ridwan
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/gx1xfe45

Abstract

This research endeavors to ascertain the impact of financial literacy, financial inclusion, fintech payment gateways, and digital marketing on the financial performance of MSMEs in Central Java. Employing a quantitative research design, this study utilizes primary data. The population under investigation comprises 193,932 MSME actors within the Central Java region. A purposive sampling method was applied, resulting in a total of 100 respondents. Data collection instruments were designed using a likert scale, and the analytical procedures were performed utilizing WarpPLS version 7.0. The results disclose that financial literacy imparts a positive and statistically significant effect on financial performance. Conversely, financial inclusion fails to exhibit a significant association with financial performance. Moreover, the adoption of fintech payment gateways manifests a positive and significant influence, while digital marketing reveals a negative yet statistically insignificant effect on financial performance. Collectively, the concurrent impact of financial literacy, payment gateways, and digital marketing has been empirically validated to exert a favorable influence on financial performance, as indicated by an R-squared value of 69.7%
The Effect of Financial Risk, Bonus Plan, and Managerial Ownership on Income Smoothing Fima Fastaqima; Andwiani Sinarasri; Ayu Noviani Hanum; Alwiyah
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mpatrg06

Abstract

This research seeks to investigate the impact of financial risk, bonus programs, and managerial ownership on income smoothing practices.  The study's focus is on firms listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023 that are in the consumer industry subsector. The purposive sampling method was applied to intentionally select the samples. This study's data analysis was conducted using the EViews version 12 application and a panel data regression approach.  The results of the research show that financial risk has a beneficial influence on income smoothing, whereas bonus programs have a negative effect. However, management ownership has insignificant effect on income smoothing.
Determinan Kualitas Audit (Studi Kasus pada Kantor Akuntan Publik di Kota Semarang) Nugroho, Tito Garin; Sinarasri, Andwiani; Kristiana, Ida
Jurnal Ilmiah Aset Vol. 26 No. 1 (2024): Jurnal ASET Volume 26 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.1.229

Abstract

This study aims to examine the effect of independence, accountability, audit complexity and auditors work experience on audit quality. This study uses a quantitative approach. The population in this study is a Public Accounting Firm in Semarang City. The sample of this research is 65 respondents. Data analysis used multiple linear regression and hypothesis testing using SPSS 25 program. The results showed that the independence variable and auditors work experience had no effect on audit quality, accountability and audit complexity variables had a positive effect on audit quality. Meanwhile, the variables of independence, accountability, audit complexity and auditors work experience simultaneously affect audit quality
Linking Accounting Information and Internal Controls to Sustainable Performance: Evidence on the Mediating Role of Management Control Systems Sinarasri, Andwiani; Murniningsih, Rochiyati
Jurnal Analisis Bisnis Ekonomi Vol 22 No 2 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v22i2.15066

Abstract

This study examines the influence of the Internal Control System (ICS), Accounting Information System (AIS), and Management Control System (MCS) on Sustainability Performance among 88 Islamic Microfinance Institutions (IMFIs) in Central Java, Indonesia. Employing Smart PLS for data analysis, the findings reveal that: (1) the ICS exerts a significant effect on the MCS, with the MCS mediating the relationship between ICS and sustainability performance; and (2) the AIS does not significantly affect the MCS, nor does the MCS mediate the relationship between AIS and sustainability performance. The key theoretical contribution lies in highlighting the mediating role of MCS in translating ICS functions as internal control mechanisms into improved sustainability outcomes. Practically, the findings enrich the management accounting literature, offering insights for enhancing the design and application of MCS to support sustainability-oriented performance in Islamic microfinance institutions.
THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY, AND COMPANY SIZE ON FIRM VALUE Fadhilah, Umi Nurul; Khatik, Nur; Sinarasri, Andwiani
INQUISITIVE : International Journal of Economic Vol. 6 No. 1 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/y3nddd02

Abstract

This study aims to examine Capital Structure, Profitability, and Company Size in influencing Firm Value in the primary consumer goods sector, especially in the food and beverage sector. This research focuses on companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The sample was taken purposively, using a quantitative data approach, and involved a total of 75 firmyears. Data were analyzed using multiple linear regression models with the help of IBM SPSS 26 software for Windows and Microsoft Office Excel. The results obtained show that Capital Structure has a negative effect on Firm Value, Profitability has a positive effect, and Company Size does not show a significant influence on Firm Value.
Pengembangan karakter anak diaspora melalui eksplorasi budaya Indonesia di sanggar bimbingan ami penang, Malaysia Sulthan, Faqih; Sinarasri, Andwiani; Kedaton, Angellia Sekar; Putri RS, Ummu Kultsum
Abdimas Siliwangi Vol. 9 No. 1 (2026): Februari 2026
Publisher : IKIP SILIWANGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/as.v9i1.30733

Abstract

Anak diaspora Indonesia di Penang, Malaysia menghadapi kesenjangan pendidikan dasar dan jarak kultural karena keterbatasan akses terhadap sekolah yang selaras dengan kurikulum Indonesia. Program pengabdian masyarakat ini dilaksanakan di Sanggar Bimbingan AMI Penang pada 25 Juni 2024 selama dua jam (10.00–12.00 waktu setempat) dengan melibatkan 25 anak usia taman kanak-kanak hingga sekolah dasar. Intervensi mengintegrasikan pembelajaran berbasis budaya melalui cerita rakyat Indonesia (misalnya Sangkuriang dan Malin Kundang) untuk memperkuat literasi–numerasi sekaligus menanamkan nilai moral dan identitas kebangsaan, serta promosi minat baca melalui penyediaan fasilitas Reading Box Area berisi buku, flashcard, dan katalog bacaan bertema budaya. Evaluasi dilakukan melalui tes literasi–numerasi dan observasi pemahaman budaya. Hasil menunjukkan peningkatan keterlibatan belajar dan kesadaran budaya, namun capaian kuantitatif belum sepenuhnya memenuhi target: sekitar 60% peserta mencapai skor minimal 75 pada tes literasi, dan 30% menunjukkan peningkatan frekuensi membaca. Temuan ini menegaskan bahwa pendekatan pendidikan berbasis budaya efektif sebagai strategi awal, tetapi memerlukan adaptasi bahasa, penguatan kemitraan, dan aktivitas berkelanjutan untuk menjaga partisipasi.
ANALISIS PERSEPSI MASYARAKAT ATAS DAMPAK PENGELOLAAN ALOKASI DANA DESA, PARTISIPASI MASYARAKAT, DAN KEBIJAKAN DESA TERHADAP PENINGKATAN KESEJAHTERAAN MASYARAKAT Ihsan Zubaidi; Hardiwinoto Hardiwinoto; Ayu Noviani Hanum; Andwiani Sinarasri
Value Added : Majalah Ekonomi dan Bisnis Vol 21, No 1 (2025): VALUE ADDED : MAJALAH EKONOMI DAN BISNIS (Periode April)
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/vameb.v21i1.15953

Abstract

The purpose of this study was to determine the influence of financial management of village fund allocation, community participation and village policies on improving the welfare of the people of Tersobo Village, Prembun District, Kebumen Regency. This study is a quantitative study using 97 samples. The data collection method used a questionnaire. Data analysis used multiple linear regression analysis. The results showed that Village Fund Allocation had a significant positive effect on Community Welfare with a t-count of 2.671> 1.986. Community Participation had a significant positive effect on Improving Community Welfare with a t-count of 2.100> 1.986. Village Policy had a significant positive effect on Community Welfare with a t-count of 8.409> 1.986.
Co-Authors - Alwiyah - Alwiyah 5 - Hardiwinoto A. SANTOSA A. Akhirul Lutfinanda Akhmad Fathurrohman Alwiyah Alwiyah Ayu Noviani H Ayu Noviani Hanum Ayu Noviani Hanum Ayu Noviani Hanum Ayu Noviani Hanum Ayuningtyas Adiputri Elisa Nurad Erlangga , Ega Priyatna Fadhilah, Umi Nurul Fatmasari Sukesti Fima Fastaqima Fitriana, Larasati Hardiwinoto - Hardiwinoto Hardiwinoto Hardiwinoto Hardiwinoto Ida Kristiana Ihsan Zubaidi Kedaton, Angellia Sekar Khatik, Nur Kristiana, Ida Mellisa Renanda Salsabilla Mohammad Ridwan Nadila Aprisismon Novitasari Novitasari Nugroho, Tito Garin Nurcahyono Nurcahyono Patria Nurmala Oktafia Putri RS, Ummu Kultsum R Ery Wibowo R. Ery Wibowo Agung Santosa Rissa Anie Safitri Rochiyati Murniningsih, Rochiyati SAHMUDDIN Sukojo - Sulthan, Faqih Triska Juliyani WAHYU MEIRANTO Wahyu Sabana Zaki Yogi Ari Prakoso Zulaikha -