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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Manajemen dan Keuangan BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business MABIS: Manajemen dan Bisnis Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Akademi Akuntansi (JAA) Perspektif Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Supatmi
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Tanggung Jawab Sosial Terhadap Manajemen Laba dengan Kepemilikan Keluarga sebagai Pemoderasi Sukma Mardaning Poncowati; Supatmi Supatmi
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 8 No 1 (2021)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2021.008.01.08

Abstract

ABSTRACT Earning management practices are one of the many things that management can do in achieving company’s goals or management’s personal goals. Through earning management, the company can convey positive signals about the value and achievement of the company to the public. This study aimed to determine out how the impact of environmental aspects of Corporate Social Responsibility on earning management with family ownership as a moderation of causal relationships. This research was conducted at manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange in 2018-2019. The sample selection in this study used purposive sampling method and obtained 43 sample companies using panel data regression analysis techniques for hypothesis testing and processed using Eviews 10. The results of this study indicate that the environmental aspects of Corporate Social Responsibility have a significant negative effect on firm value and risk management is proven to moderate partially the causal relationship. ABSTRAK Praktik manajemen laba merupakan satu dari banyak hal yang dapat dilakukan manajemen dalam mencapai tujuan perusahaan maupun tujuan pribadi manajemen. Melalui manajemen laba, perusahaan dapat menyampaikan sinyal-sinyal positif tentang nilai dan pencapaian perusahaan kepada publik. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh tanggung jawab sosial aspek lingkungan terhadap manajemen laba dengan kepemilikan keluarga sebagai moderasi hubungan kausal tersebut. Penelitian ini dilakukan pada perusahaan manufaktur sektor barang dan konsumsi yang terdaftar dalam Bursa Efek Indonesia pada tahun 2018-2019. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh 43 perusahaan sampel dengan menggunakan teknis analisis regresi data panel untuk pengujian hipotesis dan diolah menggunakan Eviews 10. Hasil penelitian ini menunjukkan tanggung jawab sosial aspek lingkungan berpengaruh negatif terhadap manajemen laba dan kepemilikan keluarga terbukti momedari secara parsial hubungan kausal tersebut.
MENGAWAL IMPLEMENTASI PEMBUKUAN BERJENJANG BUMDES MASKUMAMBANG Yokhebed Widhianingtyas; Adinda Elsinta Damayanti; Marcelina Novenda Gissela Anggari; Christian Alessandro Noreen; Theresia Woro Damayanti; Ari Budi Kristanto; Supatmi Supatmi; Ocsa Nugraha Saian
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 2 No 1 (2021)
Publisher : Universitas Kristen Satya Wacana Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (795.243 KB) | DOI: 10.24246/jms.v2i12021p176-192

Abstract

BUMDes is expected to be a source of economic development for rural communities. This expectation must be able to be answered by BUMDes through the preparation of accountable and organized bookkeeping. This community service is carried out at the BUMDes Maskumambang which is not yet fully capable of preparing accounting bookkeeping. The purpose of community service at BUMDes Maskumambang is as a form of academic participation to the community to help overcome the problems that occur. The implementation of community service at BUMDes Maskumambang intends to increase understanding of the importance of the bookkeeping system at BUMDes Maskumambang. The community service is carried out by assisting in the preparation of financial report templates, counseling and training on financial report templates for BUMDes employees. The result of this community service is an increase in the understanding of BUMDes employees on the importance of accountable and organized bookkeeping also identification of the needs of BUMDes Maskumambang.
Pendampingan Pengelolaan Risiko dan Pengendalian Internal Siklus Pengeluaran Kas Desa Sumberejo, Dadapayam, Kabupaten Semarang Benedicta Sabat Yusdy Supriyanto; Natasha Steffie M. Pellokila; Kaleb Gideon Pengharapan; Agastia Fais Fachrizki; Putri Natalia; Supatmi Supatmi; Ika Kristianti
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 2 No 2 (2021)
Publisher : Universitas Kristen Satya Wacana Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.535 KB)

Abstract

Business processes are related, coordinated and structured activities or tasks. One of the existing business processes in the organization is cash disbursements. The vulnerability of cash management, makes the organization need proper internal control in the process. This community service was carried out in Sumberejo Village to help analyze risk and apply appropriate internal controls in managing cash disbursements. The methods used are interviews, discussions and assistance in making internal identification procedures. This community service resulted in the procedures needed to identify appropriate internal controls for Sumberejo Village. The results of this community service are expected to be able to assist the village in reducing the risk of managing cash disbursements.
Analisis Dampak Rasio Finansial terhadap Return Saham dan Kebijakan Dividen Karina Ayu Susanti; Supatmi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 14 No 1 (2022): February
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v14i1.180

Abstract

Penelitian ini bertujuan untuk mengetahui dampak rasio finansial terhadap return saham dan kebijakan dividen. Sampel penelitian adalah 66 perusahaan manufaktur yang terdaftar di BEI periode 2016-2019 yang ditentukan dengan purposive sampling. Rasio finansial yang digunakan adalah rasio likuiditas yang diproksikan dengan current ratio, rasio leverage yang diproksikan dengan debt to equity ratio, rasio aktivitas yang diproksikan dengan total asset turnover, dan rasio profitabilitas yang diproksikan dengan return on equity. Data penelitian ini adalah data panel yang diolah menggunakan Eviews dengan estimasi model regresi regresi Fixed Effect Model untuk pengujian variabel dependen return saham dan regresi data panel EGLS (Cross-section Weight) untuk pengujian variabel dependen kebijakan dividen. Hasil penelitian menunjukan bahwa rasio profitabilitas berpengaruh positif terhadap return saham dan kebijakan dividen namun rasio likuiditas tidak berpengaruh. Rasio leverage berpengaruh positif terhadap return saham dan berpengaruh negatif terhadap kebijakan dividen. Sementara itu, rasio aktivitas berpengaruh positif terhadap kebijakan dividen dan tidak berpengaruh terhadap return saham. Hasil penelitian ini secara umum mengkonfirmasi teori sinyal bahwa rasio keuangan mampu memberikan petunjuk bagi investor guna menilai prospek perusahaan.
DESKRPISI PERGERAKAN NILAI CKPN, NPL DAN CAR BANK PASCAPENERAPAN PSAK 71 Elda Victorya Sinaga; Dimaz Ramananda; Supatmi S
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5547

Abstract

PSAK 71 on Financial Instruments has been in effect since January 1, 2020 and replaces PSAK 55. PSAK 71 regulates several things, one of them is the method of calculating Allowance for Impairment Losses (CKPN). The purpose of this study is to determine the movement of the value of CKPN, CAR and NPL at conventional commercial banks in Indonesia after the implementation of PSAK 71. The results of this study can be concluded as follows, the application of PSAK 71 will increase the value of CKPN at 75 banks and NPL at 44 banks, while the CAR at 57 banks will decrease. The increase in the value of CKPN will reflect the size of the bank's estimate for non-performing productive assets (non-performing loans). The greater the CKPN, the greater the problem of productive assets. The impact of the increase in non-performing loans is a decrease in the CAR value. Overall, the value of CKPN, NPL and CAR will fluctuate, both from ratio movements and changes in ratio movements.
Co-Authors Adinda Elsinta Damayanti Agastia Fais Fachrizki Anggun Anindita Ghaisani Apriani Dorkas Rambu Atahau Ari Budi Kristanto Benedicta Sabat Yusdy Supriyanto Christian Alessandro Noreen Darma Sudata Wijaya Devitia Putri Nilamsari Dimaz Ramananda Dwi Lia Feviana Elda Victorya Sinaga Elvina Chandra Pranata Ericha Widawati Eriza Mayang Kusuma Gabriella Stephanie Harijanto Ika Kristianti Indriyani Dwi Putri Kaleb Gideon Pengharapan Karina Ayu Susanti Krisvalenta Wukirasih Lilis Handayani Marcelina Novenda Gissela Anggari Maria Yudith Yubellia Ageng Millenia Adhie Millenia Tri Gamasti Millenia Tri Gamasti Natasha Steffie M. Pellokila Neogo Dwianka Idealfa Ocsa Nugraha Saian Omega Saputra Putri Natalia Rendi Satria Steppani Steppani Sukma Mardaning Poncowati Theresia Woro Damayanti Tjeng Gloria Santoso Verlina Putri Yeterina Widi Nugrahanti Yokhebed Widhianingtyas