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Cost-Volume-Profit Analysis Untuk Kondisi Uncertainty Dianawati, Wiwiek
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p43-54

AbstrackHotels tend to have a high level of fixed cost owing to the levels of investment required. This should result in above normal profits in good times, as variable costs remaining will form a smaller proportion of additional revenue. However, while high profits can be achieved above the break-even point, high losses will result if revenue is significantly reduced. Thus much attention is given to the traditional CVP model (which ignores uncertainty), as failure to cover fixed costs in the long term can result bankruptcy for organization. This article examines the basic CVP model and describes how to include uncertainty during the decision making process.Key words: CVP model, Break-Even Point, uncertainty

Cost-Volume-Profit Analysis Untuk Kondisi Uncertainty Dianawati, Wiwiek
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p43-54

AbstrackHotels tend to have a high level of fixed cost owing to the levels of investment required. This should result in above normal profits in good times, as variable costs remaining will form a smaller proportion of additional revenue. However, while high profits can be achieved above the break-even point, high losses will result if revenue is significantly reduced. Thus much attention is given to the traditional CVP model (which ignores uncertainty), as failure to cover fixed costs in the long term can result bankruptcy for organization. This article examines the basic CVP model and describes how to include uncertainty during the decision making process.Key words: CVP model, Break-Even Point, uncertainty

INTERNAL CONTROL AS A MODERATING VARIABLE ON THE EFFECT OF DECENTRALIZATION ON MANAGERIAL PERFORMANCE Nanik Hidayati; Wiwiek Dianawati
Berkala Akuntansi dan Keuangan Indonesia Vol. 2 No. 2 (2017): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

In the context of implementing the Anggaran Pendapatan dan Belanja Negara (APBN), the Minister of Finance Regulation (PMK) No. 190/PMK.05/2012 concerning payment procedures in the context of implementing the APBN, which gives real authority and flexibility and is responsible for each work unit to manage state finances. To improve performance, one of the efforts made is to strengthen the internal control system. This study aims to determine whether the level of decentralization affects the managerial performance of BPS in East Java and to determine whether internal control strengthens the effect of the level of decentralization on the managerial performance of BPS in East Java. The research was conducted on the level of decentralization, internal control and managerial performance of Commitment Making Officers at the Central Statistics Agency in East Java. The results of the study stated that decentralization had no effect on managerial performance even though the direction was in line with what was predicted. In addition, internal control also does not strengthen the influence of decentralization on managerial performance even though the direction is in line with what was predicted.

PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA Desy Ismah Anggraini; Wiwiek Dianawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 15 No 2 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v15i2.7624

This study examines the influence of the number of boards of directors, proportion of independent commissioners and the frequency of audit committee meetings on financial restatement. The study used samples of listed companies ion Indonesia Stock Exchange (IDX) in all industries with excluding the financial industry, and the study period in 2012 to 2016. Result show that the number of board of directors and proportion of independent commissioners in company has a negative relationship to the restatement, but is not significant. The frequency of audit committee meetings has a positive and significant relationship, but is not in accordance with the research hypothesis. Keywords : restatement, boards of directors, independent commissioners, audit committee meetings

Cost-Volume-Profit Analysis Untuk Kondisi Uncertainty Wiwiek Dianawati
AKRUAL: JURNAL AKUNTANSI Vol 2 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p43-54

AbstrackHotels tend to have a high level of fixed cost owing to the levels of investment required. This should result in above normal profits in good times, as variable costs remaining will form a smaller proportion of additional revenue. However, while high profits can be achieved above the break-even point, high losses will result if revenue is significantly reduced. Thus much attention is given to the traditional CVP model (which ignores uncertainty), as failure to cover fixed costs in the long term can result bankruptcy for organization. This article examines the basic CVP model and describes how to include uncertainty during the decision making process.Key words: CVP model, Break-Even Point, uncertainty

PENGARUH KARAKTERISTIK PERUSAHAAN DAN SERTIFIKASI LINGKUNGAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Wiwiek Dianawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Keterlibatan perusahaan dalam CSR bisa dikarenakan dua motivasi yang berbeda. Beberapa perusahaan percaya dengan melakukan CSR maka perusahaan akan memeroleh keunggulan kompe- titif yang membedakan dengan pesaingnya sehingga memungkinkan perusahaan mencapai hasil ekonomi yang lebih baik (Resource Based Theory). Perusahaan lain terlibat dalam CSR untuk memenuhi harapan stakeholders sehingga CSR dan pelaporannya merupakan alat legitimasi untuk menunjukkan kepatuhannya terhadap harapan tersebut (Legitimacy Theory). Penelitian ini bertujuan untuk mencari bukti empiris mengenai pengaruh pengalaman internasional, kedekatan konsumen dan perolehan sertifikasi lingkungan terhadap luas tidaknya pengungkapan CSR dengan menggunakan pendekatan teori Legitimacy. Dengan menggunakan target populasi perusahaan manufaktur terbuka di BEI yang membuat laporan CSR pada tahun 2011 dan 2012, diperoleh sampel sebanyak 168 firm years. Dengan menggunakan uji analisis regresi berganda diperoleh hasil tidak ada pengaruh signifikan antara variabel pengalaman internasional, kedekatan konsumen dan sertifikasi lingkungan terhadap pengungkapan CSR. Hasil penelitian ini memberikan masukan kepada pemerintah untuk mewajib- kan perusahaan melakukan pengungkapan CSR dengan menyediakan pokok-pokok yang harus diungkapkan. Global Reporting Initiative (GRI) bisa digunakan sebagai panduan pengungkapan CSR karena sudah diakui secara universal.

THE ASSOCIATION BETWEEN AUDIT FEE AND AUDIT QUALITY: A META-ANALYSIS STUDY Hartaty, Hartaty; Dianawati, Wiwiek
Jurnal Ekonomi dan Bisnis Airlangga Vol. 34 No. 1 (2024): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jeba.V34I12024.77-98

Introduction: This study aims to reconcile conflicting empirical results from previous studies on the relationship between audit fees and audit quality. In addition, it investigated whether the contradictory findings were moderated by different types of audit fees and audit quality measures. The study also makes cross-country comparisons of empirical evidence to provide more insights. Methods: This study utilized meta-analysis to integrate the findings of previous studies on the relationship between audit fees and audit quality and further investigated moderators of the association. Results: The findings revealed that audit fees had a positive effect on audit quality. These results were observable for both developed and developing countries, indicating the beneficial consequences of audit fees on audit quality should not be overlooked. Furthermore, this study also found that the size of audit fees and quality moderated the positive influence of audit fees on the quality. Conclusion and suggestion: This study contributes to the stream of research investigating the relationship between audit fees and audit quality. To the best of our knowledge, this study represents one of the pioneering efforts to apply statistical meta-analysis to the issue addressed.

Pendampingan Pengelolaan Dan Pemanfaatan Informasi Keuangan UMKM Di Dusun Ngembes, Mojokerto: Indonesia Mienati Somya Lasmana; Permatasari, Yani; I Made Narsa; Erina Sudaryati; Wiwiek Dianawati; Murdiyati Dewi; Hamidah; Elia Mustikasari; Alfiyatul Qomariyah; Okta Shindu Hartadinata; Deddy Kurniawansyah
Ekobis Abdimas Vol 6 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.5.1.10141

This Community Service program was conducted in Dusun Ngembes, Mojokerto, involving 11 instructors and engaging 30 MSME (Micro, Small, and Medium Enterprise) actors. The program focused on two primary issues: (1) improving the knowledge and skills of MSME managers in managing and preparing financial reports, which remain suboptimal, and (2) addressing the limited use of financial information for business growth. The program employed methods such as interviews, lectures, tutorials, discussions, and direct field observations to comprehensively explore MSME management practices. Data analysis was performed using a descriptive analytical approach to generate actionable recommendations. The outcomes aimed to enhance participants' capabilities in financial management, with an emphasis on accurate cost calculation to boost profitability. Ultimately, this program sought to empower MSMEs with the tools and insights needed to achieve sustainable business development and improve their overall welfare

Pengaruh Green Product Innovation terhadap Nilai Perusahaan melalui Return on Asset Fathoni, Muhammad Ihtifazhuddin Rizki; Shintyamani, Yogeswari Sista; Dianawati, Wiwiek
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.8812

This study explores how environmentally sustainable product innovations contribute to enhancing a company's market valuation, with Return on Assets (ROA) serving as an intervening variable. Adopting a quantitative research design, the analysis draws upon a purposively selected sample of 431 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2015–2017 period. The dataset was examined through the Partial Least Squares (PLS) approach, facilitated by WarpPLS version 5.0. The findings reveal that innovations aligned with environmental sustainability have a statistically significant and favorable impact on both ROA and firm valuation.

Family Ownership, Cost of Debt, and The Moderation of Corporate Opacity Purwoaji, Azam; Dianawati, Wiwiek
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 2 (2025): Volume 11 Nomor 2 Oktober 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i2.2029

This study examines the moderating role of corporate opacity in the relationship between family ownership and the cost of debt in Indonesian manufacturing firms. Using a sample of 117 firms listed on the Indonesia Stock Exchange (IDX) from 2018–2020, the study employs multiple linear and moderated regression analysis. Results indicate that family ownership reduces the cost of debt, and this effect is significantly moderated by corporate opacity. The findings contribute to understanding the impact of transparency on debt financing in family owned firms, offering insights for lenders, regulators, and family businesses in managing financial strategies.

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