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All Journal EkoBis ( Ekonomi & Bisnis ) Diponegoro Journal of Accounting Jurnal Akuntansi Aktual
Warsito Kawedar
Departemen Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance Social Sciences

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PENGARUH STRUKTUR KEPEMILIKAN NEGARA DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA KEUANGAN BADAN USAHA MILIK NEGARA DI INDONESIA Hardi Anando Pratama; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 4, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of the structure of state ownership, company size, financial leverage, reliability of financial statements, AIP, and level of competitiveness on SOE financial performance. The population in this study is all state-owned companies in Indonesia, while the sample in this study from the Laporan Hasil Pemeriksaan atas Laporan Keuangan Pemerintah Pusat (LHP LKPP) in 2017 selected by purposive sampling method. Data analysis techniques using (1) Descriptive Statistics Test (2) Classical Assumptions Test (3) Hypothesis Test. The findings in this study indicate that company size and financial leverage have a significant negative effect on financial performance. Meanwhile the level of competitiveness has a significant positive effect on financial performance. And the structure of state ownership, financial report reliability, and AIP have no significant effect on financial performance.
ANALISIS PENGARUH KINERJA KEUANGAN, KINERJA OPERASIONAL, BIAYA EKUITAS DALAM PENGUNGKAPAN EMISI KARBON UNTUK MENCIPTAKAN NILAI PERUSAHAAN Cholida Cholida; Warsito Kawedar
Diponegoro Journal of Accounting Volume 9, Nomor 2, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of financial performance, operational performance and cost of equity on the disclosure of carbon emissions and company value in manufacturing companies in Indonesia. The population in this study consisted of manufacturing companies on the Indonesia Stock Exchange in the period 2015-2017 which published an annual report and made carbon emissions disclosures. Samples were taken using a purposive sampling method. The total sample in this study is 15 companies each year, selected by purposive sampling method and using secondary data. This study uses multiple regression analysis for hypothesis testing. The results of this study indicate that only operational performance has a significant positive effect on disclosure of carbon emissions. And only financial performance has a significant positive effect on firm value.
PENGARUH PROFITABILITAS, MEKANISME PEMANTAUAN DAN FINANCIAL DISTRESS TERHADAP MANAJEMEN LABA Carolina Reni Damayanti; Warsito Kawedar
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of profitability, monitoring mechanism and financial distress on earnings management. Profitability is measured by return on asset (ROA), monitoring mechanism is measured by leverage, and financial distress is measured by Altman Z-score. The population of this study are all go public companies listed in Indonesia Stock Exchange from 2013 until 2015. The number of samples in this study are 267 companies. The result of the analysis of this study indicates that profitability has no significant effect on earnings management, while monitoring mechanism and financial distress have a significant effects on earning management.
AKUNTABILITAS DANA DESA (Studi Fenomenologi Dana Desa di Desa Salam, Kecamatan Grabag, Kabupaten Magelang, Jawa Tengah) Vina Fauziah; Warsito Kawedar
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to assess the accountability in the management of the Village Fund in Salam Village Grabag Sub-district Magelang Regency, Central Java. Accountability was choosen as the main topic of the research because accountability is a form of government responsibility for the program of activities that implemented. The research method that used in this study is a descriptive qualitative research method with a phenomenological approach. Data collection techniques are carried out through in-depth interviews and direct observation in the field and gathering supporting evidence. The interwiews conducted were semi-structured interviews with some village officials as a managers of the Village Fund and some community representative institutions from all hamlets in Salam village, Grabag sub-district, Magelang regency, Cebtral Java. The total informants in this study were 9 people. The type of the data used in this research are primary data that obtained through in-depth interviews with informants, and secondary data in the form of documents and photographs that obtained during direct observation. The result showed that the management of the Village Fund conducted by the Salam village government was accountable in accordance with the Minister of Home Affairs Regulation Number 113 of 2014 concerning village financial management, both from the planning stage to its reporting. Salam Village government is also a government with good governance in terms of Village Fund management.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI KARBON DAN REAKSI SAHAM PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Rezka Krisna Wardhani; Warsito Kawedar
Diponegoro Journal of Accounting Volume 8, Nomor 2, Tahun 2019
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this study was to examine the effect of liquidity, financial performance, and the reputation of public accounting firms on disclosure of carbon emissions and the reaction of shares in manufacturing companies in Indonesia. The population in this study consisted of manufacturing companies in the Indonesia Stock Exchange for the period 2013 - 2017 that publish annual reports and disclose carbon emissions. Sampling is done using the purposive sampling method. The total sample of this study was 78 companies. This study uses multiple regression analysis to test hypotheses. The results of this study indicate that all independent variables such as liquidity, financial performance, and the reputation of public accounting firms have a positive influence on disclosure of carbon emissions. However, in reaction to stocks only liquidity has a positive effect.
PENGARUH KNOWLEDGE SHARING DAN FAKTOR DEMOGRAFI TERHADAP KINERJA PEGAWAI Apri Anggita; Warsito Kawedar
Diponegoro Journal of Accounting Volume 6, Nomor 3, Tahun 2017
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the relationship between knowledge sharing, demographic factors (age, education level, position, tenure) on employee performance. This research was conducted in 12 Regional Work Unit of Regency/ City in Central Java with 104 employees. Sampling technique in this research use purposive sampling. Statistic analysis used to analyze data using Structural Equation Modeling (SEM) with software Amos version 22.0. The results showed that knowledge sharing, education level, tenure have a positive and significant effect on employee performance. While the age factor has a positive and insignificant effect on employee performance, and position factor of employees have a negative and insignificant effect on performance.
IMPLEMENTASI METODE ACTIVITY BASED COSTING DALAM MENENTUKAN UNIT COST POLIKLINIK (STUDI KASUS PADA RUMAH SAKIT NASIONAL DIPONEGORO) Santi Widia Sari; Warsito Kawedar
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to determine: (1) Calculation of Activity Based Costing System to determine polyclinic tariff at Diponegoro National Hospital (RSND) in 2017, (2) Analyze polyclinic tariff differences based on hospital counting with calculations using the 2017 Activity Based Costing System, (3) Comparison between the calculation of Activity Based Costing System and traditional calculation, (4) Proving the influence of cost determination on hospital profitability.The research method used is descriptive-analytic analysis method. Data collection methods carried out in this research were using interview methods and secondary data analysis methods. The research data was obtained from the hospital's finance department, hospital outpatient installations, hospital renovation section, hospital and hospital repair. These data include, nurse salary costs, administrative costs, electricity costs, depreciation costs, building depreciation costs, facility maintenance costs and the costs of cleaning staff salaries.Based on the results of the study indicate that: (1) The method applied by the RSND to determine the polyclinic tariff is the estimated tariff, with a tariff for each poly of Rp. 28,000. (2) The tariff of the polyclinic with Activity Based Costing method gives results that are greater than the rates set by the hospital. (3) Activity-Based Costing System compared to the unit cost method provides more accurate and clear results because each activity is charged according to the cost driver. (4) The use of tariff estimates results in distortion because resource consumption is not taken into account and affects the profitability of hospitals. The difference that occurs due to the cost of each activity. The use of tariff estimation that is taken into consideration by the hospital is the competitor tariff and social condition of the community, while in Activity-Based Costing System each activity is charged according to the cost driver so that the Activity Based Costing System is able to allocate the cost of activities to each polyclinic appropriately based on each activity consumption
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Sandi Windia Primatama; Warsito Kawedar
Diponegoro Journal of Accounting Volume 11, Nomor 4, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine the effect of good corporate governance (GCG) mechanisms and corporate social responsibility (CSR) on the company's financial performance with earnings management as a mediating variable. 138 samples selected of non-financial sector companies listed on Indonesia Stock Exchange from the period 2017-2019. The analytical method used in this study are multiple regression analysis and path analysis using SPSS software. The results showed that audit quality, institutional ownership, and independent commissioners each had a positive effect on the company's financial performance. Meanwhile, the board of directors, audit committee, corporate social responsibility, and earnings management have no effect on the company's financial performance. Furthermore, audit quality, institutional ownership, independent board of commissioners, board of directors, audit committee, and corporate social responsibility have no effect on earnings management. Path analysis result show that earnings management does not gives mediating effect on the relationship between the five proxies of good corporate governance mechanisms and corporate social responsibility with the company's financial performance.
Characteristics and disclosure of local government financial statements Haryanto Haryanto; Ofifah Dwi Novika; Warsito Kawedar; Shiddiq Nur Rahardjo
Jurnal Akuntansi Aktual VOLUME 10, NOMOR 1, FEBRUARI 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v10i12023p010

Abstract

AbstractThis study aims to examine the effect of local government characteristics on district/city Regional Government Financial Statements (LKPD) disclosures. Examination of the Characteristics of the Local Government will provide a better understanding of the disclosure of district/city Regional Government Financial Statements (LKPD). This study's independent variable consists of own-source revenue, level of dependence, total asset, capital expenditures, total population, and employee spending findings. The dependent variable is LGFR disclosure. The samples in this study are local governments with a 5-year observation period from 2016-2020. The examples were selected using the purposive sampling technique and acquired 175 pieces, which the district/city government compiled in Central Java Province and through the BPK examination process. The analytical method in this study is multiple regression analysis. The research results show that the level of dependence, total assets, capital expenditures, total population, and employee spending significantly affect the LGFR disclosure. At the same time, own-source revenue has no significant effect on the LGFR disclosure. The findings on the PAD variable align with the fact that PAD information is optional to be the focus of reporting in LKPD.AbstrakPenelitian ini bertujuan untuk menguji pengaruh karakteristik pemerintah daerah terhadap pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD). Pengujian atas karakteristik Pemerintah Daerah akan memberikan pemahaman yang lebih baik atas pengungkapan Laporan Keuangan Pemerintah Daerah. Variabel independen dalam penelitian ini terdiri dari sumber kekayaan asli daerah (PAD), ketergantungan daerah, total aset, belanja modal, jumlah penduduk, dan belanja pegawai. Untuk variabel dependen yaitu pengungkapan LKPD. Penelitian ini menggunakan sampel pemerintah daerah kabupaten/kota dengan periode pengamatan tahun 2016-2020. Sampel dipilih menggunakan teknik purposive sampling dan diperoleh data sebanyak 175 sampel yang disusun pemerintah daerah kabupaten/kota di Provinsi Jawa Tengah serta sudah melalui proses pemeriksaan BPK. Metode analisis pada penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa total aset berpengaruh secara signifikan dan positif terhadap pengungkapan LKPD. Ketergantungan daerah, total aset, belanja modal, jumlah penduduk, dan belanja pegawai berpengaruh terhadap pengungkapan LKPD. Sedangkan, sumber kekayaan asli daerah (PAD) tidak berpengaruh signifikan terhadap pengungkapan LKPD. Hasil temuan atas variabel PAD ini sejalan dengan bahwa informasi PAD tidak menjadi fokus pelaporan dalam LKPD.
IDENTIFIKASI SOCIAL CAPITAL DALAM UPAYA OPTIMALISASI PENDAPATAN ZAKAT Monika Guswila Sari; Warsito Kawedar
Diponegoro Journal of Accounting Volume 12, Nomor 3, Tahun 2023
Publisher : Diponegoro Journal of Accounting

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Abstract

This study focused on the social capital of the National Amil Zakat Agency in an effort to optimize zakat income and find out how the environmental, social and organizational governance are. This research is expected to provide useful information for the community and for the National Amil Zakat Agency (BAZNAS) Semarang City. The research method used in this study is a qualitative approach. The data used are primary data obtained directly from the results of in depth semi-structured interviews with informants who are representatives of each element of the Semarang City BAZNAS functionaries, donors (muzaki) and beneficiaries (mustahik). The results showed that BAZNAS Semarang City has a solid social capital, judging from the three dimensions that build it, namely the cognitive dimension, the relational dimension, and the structural dimension. BAZNAS Semarang City has built trust, cooperation, norms, values and a positive attitude. Able to utilize good communication and information with external and internal parties. Have a well-managed separation of functions, and operational activities that are in accordance with regulated regulations. The social capital built by BAZNAS Semarang City is effective in optimizing zakat fund income as seen from the growth every year. The suggestion of this research is the need for support from the Semarang City government by providing clearer and binding rules regarding the uniformity of zakat payments from government employees to the Semarang City BAZNAS so that the zakat funds collected can be more optimal.
Co-Authors Ade Gustia Nugroho Andika Prima Ertanta Tarigan Apri Anggita Carolina Reni Damayanti Cholida Cholida Dini Sulistiyani Hardi Anando Pratama Haryanto Haryanto Iqbal Mohamad Dwinanda Kartikawati Halim Monika Guswila Sari Muhammad Irfan Dermawan MW Amelinda Eva E Ofifah Dwi Novika Ratu Persada Pahlevi Pasca Mahardika Rezka Krisna Wardhani Rosalia Rosalia RR. SRI HANDAYANI Sandi Windia Primatama Santi Widia Sari Shiddiq Nur Rahardjo Vina Fauziah Vivi Indriana