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All Journal Jurnal Akuntansi Indonesia Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Bisnis Jurnal Mirai Management Syntax Literate: Jurnal Ilmiah Indonesia Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Peradaban Jurnal Ekonomi Efektif Jurnal PkM (Pengabdian kepada Masyarakat) Relevance: Journal of Management and Business
Widiatmoko, Jacobus
Fakultas Ekonomika Dan Bisnis, Universitas Stikubak Semarang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Determinan Konservatisme Akuntansi: Bukti Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Maria Goreti Kentris Indarti; Jacobus Widiatmoko; Achmad Badjuri; Tri Ambarwati
Jurnal Akuntansi Indonesia Vol 10, No 2 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.2.161-174

Abstract

The principle of conservatism is one of the most influential factors in accounting judgments. However, the phenomenon shows that many companies do not apply the principles of accounting conservatism. The main objective of this study is to examine the effect of managerial ownership, investment opportunity set, and financial distress on the practice of accounting conservatism. This study uses all manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period 2016 to 2019 as the population. Based on the purposive sampling method, obtained as many as 246 observations. The hypothesis in this study was tested using multiple linear regression. The results prove that managerial ownership has a positive effect on the practice of accounting conservatism. However, the variable investment opportunity set and financial distress do not affect the practice of accounting conservatism by management. Profitability and leverage have a role as control variables with negative and positive effects on accounting conservatism, respectively.Keywords: Accounting conservatism, managerial ownership, investment opportunity set, financial distress  ABSTRAKPrinsip konservatisme merupakan salah satu faktor yang paling berpengaruh dalam penilaian akuntansi. Namun, fenomena menunjukkan bahwa banyak perusahaan tidak menerapkan prinsip konservatisme akuntansi.  Penelitian ini bertujuan untuk menguji pengaruh variable kepemilikan manajerial, investment opportunity set, dan financial distress terhadap praktik konservatisme akuntansi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2019. Berdasarkan metode pemilihan sampel  purposive sampling, diperoleh data sebanyak 246. Hasil pengujian hipotesis dengan menggunakan regresi ordinary least square menunjukkan bahwa kepemilikan manajerial berpengaruh positif terhadap konservatisme akuntansi. Sebaliknya, variabel investment opportunity set dan financial distress tidak berpengaruh terhadap konservatisme akuntansi. Sesuai dengan yang diprediksi, variabel profitabilitas dan leverage sebagai variabel kontrol masing-masing menunjukkan pengaruh negatif dan positif terhadap konservatisme akuntansi.Kata kunci:     Konservatisme akuntansi, kepemilikan manajerial, investment opportunity set, financial distress
PAD, DAU, DAK, DBH, LUAS WILAYAH TERHADAP BELANJA MODAL DAN DAMPAKNYA PADA PERTUMBUHAN EKONOMI (Studi pada Provinsi/Wilayah Sumatera, Jawa, dan Bali Tahun 2012-2017) Nadiah Dwi Retno; j Widiatmoko
Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 1 (2019): VOL. 8 NO. 1 2019
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.094 KB)

Abstract

This study examines the effect of PAD, DAU, DAK, DBH, Area on Capital Expenditures and their impact on Economic Growth. The population in this study is the Province / Region of Sumatra, Java, and Bali in 2012-2017.The sampling method uses purposive sampling with the study period from 2012-2017 producing 96 samples. The relationship and or influence between variables is explained by using the multiple regression analysis method. the results of the study show that PAD, DAK and area have a significant positive effect on Capital Expenditures, DAU and DBH have no effect on Capital Expenditures, Capital Expenditures have a significant negative effect on Economic Growth. Testing the control variable shows that the relationship between the Human Development Index has no effect on Economic Growth, while Direct Foreign Investment has a significant positive effect on Economic Growth. Keywords: Capital Expenditures, PAD, DAU, DAK, DBH, Area, Human Development Index, Direct Foreign Investment, and Economic Growth
Karateristik Perusahaan, Tipe Auditor dan Konsentrasi Kepemilikan Saham terhadap Pengungkapan Modal Intelektual Jacobus Widiatmoko; Maria Goreti Kentris Indarti
Jurnal Bisnis dan Ekonomi Vol 25 No 1 (2018): VOL. 25 NO. 1 EDISI MARET 2018
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.792 KB)

Abstract

This study aimed to examine the effect of the characteristics of companies consisting of two variabels are profitability and leverage, the type of auditor, and the concentration of ownership on the disclosure of intellectual capital. In this study, the firm size is used as a control variable. The population in this study are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2012-2014. Samples were selected by using purposive sampling method and the results obtained 86, 92, 92 companies respectively for each year. By using regression analysis technique of ordinary least square (OLS), the results are profitability and leverage positive effect on the intellectual capital disclosure. Meanwhile, the auditor type and concentration of ownership has no effect on the intellectual capital disclosure.Firm size as control variable showed result in line with its function, which is a significant positive effect.
Pengaruh Kinerja Keuangan Dan Inflasi Terhadap Tingkat Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah Ida Ayu Rahmatika; Jacobus Widiatmoko
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.36328

Abstract

This research amied to examine the effect of ROA, FDR, OER/BOPO, and inflation toward the rate of return mudharabah deposit islamic bank in Indonesia on 2015-2019. This research use quatitative method and the data use is secondary data. Sampling technique in this research use purposive sampling method. The sampel in this research is 11 islamic bank has been registered in OJK on 2015-2019. The method use in this research is multiple linier regression. The result of this research show that (1) ROA, FDR, BOPO, and inflation simultaneously has a effect on the rate of return mudharabah deposits. (2) ROA and BOPO partially has no effect and significant on the rate of return mudharabah deposits. (3) FDR partially has a positive and significant effect on the rate of return mudharabah deposits. (4) Inflation partially has a negative significant effect on the rate of return mudharabah deposits.
Corporate Governance, Growth Opportunities dan Konservatisme Akuntansi: Bukti Empirik pada Perusahaan Manufaktur di Bursa Efek Indonesia Jacobus Widiatmoko; Maria Goreti Kentris Indarti; Chika Adelia Agustin
Jurnal Akuntansi Bisnis Vol 18, No 2: September 2020
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v18i2.3522

Abstract

The purpose of this study was to examine the effect of institutional ownership, managerial ownership, and growth opportunities on accounting conservatism. This study uses two control variables, namely profitability and leverage. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample selection using the purposive sampling technique resulted in 246 data. The test results with ordinary least square regression indicate that institutional ownership has a positive effect on accounting conservatism. Institutional shareholders become an effective supervisory mechanism so that management will act conservatively. On the other hand, managerial ownership shows the opposite result of the hypothesis, and growth opportunities have no effect on accounting conservatism. As predicted, profitability as a control variable has a positive effect on accounting conservatism, but leverage has no effect on accounting conservatism.
PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN-ENTITAS MIKRO KECIL MENENGAH BAGI PELAKU UMKM Maria Goreti Kentris Indarti; Jacobus Widiatmoko; Mulyo Budi Setiawan; Achmad Badjuri
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 3 (2021): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.25 KB) | DOI: 10.31764/jmm.v5i3.5013

Abstract

Abstrak: Kegiatan  pengabdian masyarakat ini bertujuan memberi pemahaman tentang arti penting laporan keuangan bagi pelaku UMKM pengrajin bambu di Jawa Tengah serta  memberi pelatihan dan pendampingan  agar mereka mampu menyusun laporan keuangan berdasarkan standar akuntansi yang berlaku, yaitu SAK EMKM dan mengimplementasikan dalam usaha mereka. Berdasarkan komunikasi awal dengan mitra, diperoleh informasi masalah yang dihadapi yaitu belum memahami arti penting dan manfaat laporan keuangan, belum menyusun laporan keuangan dengan benar, dan belum mampu menghitung laba rugi dan tidak mengetahui apakah proses produksi sudah dilakukan dengan efisien, sehingga tidak mengetahui perkembangan usaha mereka. Solusi yang ditawarkan adalah memberi pelatihan dan pendampingan dalam penyusunan laporan keuangan berdasar SAK EMKM. Metode pelaksanaan yang digunakan: ceramah untuk menyampaikan konsep materi, praktik menyelesaikan satu siklus akuntansi dalam bentuk kasus, dan melakukan pendampingan di lapangan. Hasil monitoring dan evaluasi  menunjukkan bahwa para peserta mampu menyerap lebih dari 70% materi pelatihan yang diberikan. Para peserta juga merasa puas dan memandang bahwa pelatihan SAK EMKM ini penting dan bermanfaat. Hasil pendampingan di lapangan menunjukkan bahwa 60% mitra sudah memiliki kemampuan untuk menyusun laporan keuangan berdasarkan SAK EMKM dengan bimbingan tim pengabdian. Abstract:  This community service activity aims to provide an understanding of the importance of financial reports for bamboo craftsmen MSMEs in Central Java and provide training and assistance so that they are able to prepare financial reports based on applicable accounting standards, namely SAK EMKM and implement them in their business. Based on initial communication with partners, information on the problems faced were obtained, namely not understanding the importance and benefits of financial statements, not preparing financial reports correctly, and not being able to calculate profit and loss and not knowing whether the production process was carried out efficiently, so that they did not know business developments they. The solution offered was to provide training and assistance in preparing financial reports based on SAK EMKM. The implementation method used: lectures to convey material concepts, practice completing one accounting cycle in the form of cases, and providing assistance in the field. The results of monitoring and evaluation showed that the participants were able to absorb more than 70% of the training material provided. The participants were also satisfied and saw that the SAK EMKM training was important and useful. The results of assistance in the field show that partners already have the ability to prepare financial reports based on SAK EMKM with the guidance of a team of service team. 
Pendampingan Penyusunan Harga Pokok Produksi bagi Pelaku UMKM di Kota Semarang Jacobus Widiatmoko; Maria Goreti Kentris Indarti; Elen Puspitasari; Sabas Setyo Hadi
Jurnal PkM Pengabdian kepada Masyarakat Vol 3, No 2 (2020): Jurnal PkM: Pengabdian kepada Masyarakat
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jurnalpkm.v3i2.6324

Abstract

Kegiatan pengabdian ini memiliki dua tujuan, yaitu (1) memberikan pemahaman kepada para pelaku UMKM di Kota semarang tentang arti pentingnya menghitung harga pokok produksi dan melakukan pencatatan ke dalam jurnal dengan benar, (2) memberi pelatihan dan mendampingi pelaku UMKM agar mampu menghitung harga pokok produksi dengan benar. Berdasarkan komunikasi awal dengan calon mitra diperoleh informasi tentang masalah yang dihadapi pelaku UMKM di Kota semarang yaitu belum dipahaminya manfaat perhitungan harga pokok produksi sehingga mereka umumnya tidak melakukan perhitungan harga pokok produksi. Mereka menetapkan harga jual berdasarkan harga di pasaran, sehingga mereka tidak dapat menghitung berapa laba/rugi sebenarnya dari kegiatan usaha mereka.  Solusi yang ditawarkan untuk memecahkan masalah tersebut adalah memberikan pelatihan dan pendampingan dalam perhitungan harga pokok produksi. Metode kegiatan yang digunakan dalam pengabdian ini adalah (1) ceramah untuk menyampaikan konsep perhitungan harga pokok produksi dan pencatatan dalam jurnal dan (2) kasus untuk memberikan contoh praktik menghitung harga pokok produksi, serta (3) melakukan pendampingan di lapangan. Berdasarkan hasil evaluasi terhadap kegiatan, diperoleh informasi tingkat pemahaman peserta terhadap  materi yang diberikan sebesar 70%. Selanjutnya Tim pengabdian masih melakukan pendampingan di lapangan selama dua minggu.
Pengaruh Struktur Kepemilikan dan Kualitas Audit terhadap Manajemen Laba Elisa Putri Agustin; Jacobus widiatmoko
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.707

Abstract

Earnings management influenced by company’s ownership structure and audit quality. This study was made with the aim of empirically proving the effect of ownership structure (managerial ownership, institusional ownership, foreign ownership, and ownership concentration), and audit quality on earnings management, with the addition of profitability and leverage variables as control variables. This study uses quantitative research methods with secondary data collection techniques. The sample collection method in this study used a purposive sampling method with specified criteria. Secondary data for the study was taken from the annual report of manufacturing companies listed on the Indonesia Stock Exchange with the research year 2017 to 2020. The source of secondary data in this study was obtained through www.idx.co.id. This research sample counted 141 companies that meet criteria. Data processing using SPSS application. The analysis technique used is multiple linear regression analysis. Based on the results of the tests and research that have been described, it is concluded that there is a significant negative effect between the variables of institutional ownership, ownership concentration and audit quality on earnings management. Managerial ownership and foreign ownership variables have no significant effect on earnings management. Of the two control variables used in this study, only leverage has a negative effect on earnings management, while profitability does not affect earnings management. The R-Squared value of 52% can be explained by the variables contained in this study, while the remaining 48% is influenced by factors not explained in this study.
PENGARUH CORPORATE GOVERNANCE EFFICIENCY TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN Ainaya Al Fatihah; Jacobus Widiatmoko
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.80-92

Abstract

Disclosure of sustainability reports for companies is a form of responsibility to stakeholders related to the company's economic, environmental and social performance. The company will get recognition from stakeholders and be recognized by the wider community as a company that has carried out its social and environmental obligations. With the disclosure of the sustainability report, the company will gain the trust of stakeholders, both investors and customers, so that the company's productivity and sales will increase and company profits will increase. Disclosure of the sustainability report on the company will have an impact on the company's financial performance. This study aims to examine the effect of corporate governance efficiency on sustainability report disclosure and its impact on financial performance. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The population obtained is 536 with a sample of 427 companies using purposive sampling method. The analysis technique uses multiple linear regression analysis. The results of the study prove that corporate governance efficiency has a positive effect on the disclosure of the sustainability report. Disclosure of sustainability reports has a positive effect on financial performance. Further research development can use variables outside of research that theoretically affect the disclosure of sustainability reports and financial performance, such as managerial ownership and institutional ownership.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN Diah Wahyu Insyaroh; Jacobus Widiatmoko
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i1.26857

Abstract

Penelitian ini dilakukan untuk menguji apakah Good Corporate Governance yang diproksikan dengan Dewan Komisaris Independen, Komite Audit, dan Kualitas Audit berpengaruh terhadap manajemen laba dan dampaknya terhadap nilai perusahaan yang dikontrol oleh leverage dan ukuran perusahaan. Obyek penelitian yang digunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017 sampai 2020. Penelitian ini menggunakan metode analisis regresi linier berganda dengan teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling sesuai kriteria yang sudah ditentukan, sehingga menghasilkan data sebanyak 503 data. Hasil Penelitian ini menunjukan bahwa dewan komisaris independen tidak berpengaruh terhadap manajemen laba, komite audit berpengaruh negatif signifikan terhadap manajemen laba, sedangkan kualitas audit tidak berpengaruh terhadap manajemen laba. Dan manajemen laba berpengaruh negatif signifikan terhadap nilai perusahaan
Co-Authors Achmad Badjuri Achmad Badjuri Adela Putri Widyadi Afnivia Damayanti Ainaya Al Fatihah Anggita Putri Cahyani Atika Sari Aurillia Salsabila Bella Refiana Wulandari Chika Adelia Agustin Devina, Bernadetta Diah Wahyu Insyaroh Dyah Riski Pratiwi Elen Puspitasari Elisa Putri Agustin Fidya Nurafni Ulhaq Fitriani Nur Latifah Ida Ayu Rahmatika Ika Rachmawati Intan Ellya Maesyarah Kentris Indarti Kentris Indarti Kentris Indarti Lasuardhi, Dony Luluk Muhimatul Ifada M. G. Kentris Indarti M.G. Kentris Indarti Maharani, Nadila Devianti Putri Maria Goerti Kentris Indarti Maria Goreti Kentris Indarti Maria Goreti Kentris Indarti Maria Goreti Kentris Indarti Muhammad Ali Ma'sum Mulyo Budi Setiawan Nadiah Dwi Retno Nadila Devianti Putri Maharani Pradina Sulfa Pangestika Rofiqul A’la Sabas Setyo Hadi Tri Ambarwati Zabrina, Avissa