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All Journal The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan (JAK) Jurnal Pemberdayaan Ekonomi Jurnal Studi Pemerintahan dan Akuntabilitas

Ninuk Dewi Kesumaningrum

Universitas Lampung

Author-ID : 3380583

Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Articles

PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG Oftika Sari; Einde Evana; Ninuk Dewi Kesumaningrum
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

Penelitian ini bertujuan untuk menginvestigasi pengaruh financial distress, opini audit, dan profitabilitas terhadap audit report lag (studi empiris pada perusahaan perbankan dan perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016). Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan data sekunder dari Bursa Efek Indonesia, penelitian ini memiliki 53 perusahaan sampel dalam pemilihan berdasarkan teknik purposive sampling pada tahun 2012-2016. Analisis data menggunakan analisis regresi logistik dengan software SPSS 23. Hasil penelitian ini menunjukkan bahwa financial distress tidak berpengaruh terhadap audit report lag, opini audit berpengaruh negatif terhadap audit report lag, dan profitabilitas berpengaruh negatif terhadap audit report lag. Implikasi praktis dari penelitian ini sebagai pertimbangan bagi perusahaan dalam merencanakan pekerjaan lapangan dengan sebaik-baiknya sehingga dapat memperbaiki ketepatan pelaporan keuangan ataupun mempercepat publikasi laporan auditan.

ANALISIS PERBANDINGAN REGULASI DI SEKTOR PERTANIAN SEBELUM DAN SESUDAH IMPLEMENTASI PSAK 69 TENTANG PERTANIAN Samuel Simanjuntak; Lindrianasari Lindrianasari; Ninuk D. Kesumaningrum; Reni Oktavia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 2 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Implementation of PSAK 69 Agriculture was second year implemented, since 1 January 2018. Mostly, every new regulation have a pro and contra for assumed this regulation. PSAK 69 is the hope of agriculture business actors regarding the clarity of regulations that accommodate agricultural business activities. Because before PSAK 69 was inforced, there is no regulation can accommodate the agriculture business on specific. So, this study wants to explain how implementation PSAK 69 for annual report in many agriculture companies, and give an explaination what’s the difference of the regulation before implementation PSAK 69 and after implementation PSAK 69.

The Effect of Corporate Social Performance and Financial Performance On Corporate Social Responsibility (CSR) Disclosure As an Intervening Variable Toward Firm Value Fanisya Alya Puteri; Lindrianasari Lindrianasari; Ninuk Dewi Kesumaningrum; Farichah Farichah
The Indonesian Journal of Accounting Research Vol 21, No 3 (2018): IJAR September 2018
Publisher : The Indonesian Journal of Accounting Research

Abstract: This study aims to examine the effect of CSP and Financial Performance to Firm Value through CSR Disclosure as an intervening variable in an attempt to attain sustainability. The research object is the mining sector companies listed in Indonesia Stock Exchange (BEI) for the 2014-2016 period. The CSP is measured from The Corporate Performance Rating Program (the acronym is PROPER) by The Ministry of Environment in Indonesia. The Return determines the Financial Performance on Assets (ROA). CSR Disclosure is measured by CSR Disclosure score based on the guidelines known as the Global Reporting Initiative (GRI-G4). The Tobin's Q is used as the indicator of the Firm Value. The result of data analysis shows that CSP and Financial Performance has a positive significant effect on the CSR disclosure. On one side, the CSP has a significant effect on the CSR Disclosure, so do the Financial Performance. In another side, the CSP has no significant effect on the Firm Value, but Financial Performance has a positive significant effect on the Firm Value. Further, the CSR disclosure has a positive significant effect on Firm Value. As a result, CSR disclosure as an intervening variable in the relationship between CSP and Financial Performance toward Firm Value is significant. Abstrak: Penelitian ini bertujuan untuk menguji pengaruh CSP dan Kinerja Keuangan terhadap Nilai Perusahaan melalui Pengungkapan CSR sebagai variabel intervening dalam upaya untuk mencapai keberlanjutan. Objek penelitian adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2014-2016. CSP diukur dari Program Penilaian Peringkat Kinerja Perusahaan (akronimnya PROPER) oleh Kementerian Lingkungan Hidup di Indonesia. Pengembalian menentukan Kinerja Keuangan pada Aset (ROA). Pengungkapan TSP diukur dengan skor Pengungkapan TSP berdasarkan pedoman yang dikenal sebagai Global Reporting Initiative (GRI-G4). Q Tobin digunakan sebagai indikator Nilai Perusahaan. Hasil analisis data menunjukkan bahwa CSP dan Kinerja Keuangan memiliki pengaruh signifikan positif terhadap pengungkapan TSP. Di satu sisi, CSP memiliki efek signifikan pada Pengungkapan CSR, begitu juga Kinerja Keuangan. Di sisi lain, CSP tidak memiliki pengaruh signifikan terhadap Nilai Perusahaan, tetapi Kinerja Keuangan memiliki pengaruh positif yang signifikan terhadap Nilai Perusahaan. Selanjutnya, pengungkapan TSP memiliki pengaruh positif yang signifikan terhadap Nilai Perusahaan. Akibatnya, pengungkapan CSR sebagai variabel intervening dalam hubungan antara CSP dan Kinerja Keuangan terhadap Nilai Perusahaan adalah signifikan.

The influence of ethics, experience, and competence on auditors’ professional skepticism (Study at BPKP representative of Lampung Province) Panca Tirta Yasa; Yuliansyah Yuliansyah; Ninuk Dewi Kesumaningrum
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 1 No. 1 (2021): Juli
Publisher : Penerbit Goodwood

Purpose: This study aims to prove empirically the influence of ethics, experience, and competence on auditors’ professional skepticism. Research Methodology: In testing the hypotheses, 63 auditors at BPKP Representative of Lampung Province took part in responding to the questionnaires distributed. The criteria for auditors sampled: 1). Auditors who are directly involved in the assignment, especially in the process of collecting and testing audit evidence, like audit team members, audit team leaders, audit supervisors and audit quality control, and 2). Auditors who are experienced in auditing for at least one year. Partial Least Square analysis method was used and processed with SmartPLS version 3.0 software and Microsoft office excel 2007 program. Results: As hypothesized, the results revealed that ethics, experience, and competence had a positive influence on auditor professional skepticism. Discussion, limitations, and recommendations for future research are discussed. Limitations: This research is limited only to the government auditors working at BPKP Representative of Lampung Province so that the research result can not be generalized to the auditor as a whole. The auditor's tight schedule caused the returning time of questionnaires to shift from the set timeline previously. The use of questionnaires also was the last limation in terms of inaccurate answers, dishonest answers, and missinterpreted questions. Contribution: This study is beneficial for BPKP Representative of Lampung in improving auditors' professional skepticism, as well as one of literature resources for conducting further studies. Keywords: Ethics, Experience, Competence, Auditors’ professional skepticism, Auditor

Pengembangan Potensi Ibu Rumah Tangga Berbasis Kewirausahaan Ecoprint dalam Upaya Peningkatan Ekonomi Keluarga Retno Yuni Nur Susilowati; Usep Syaipudin; Neny Desriani; Yuztitya Asmaranti; Ninuk Dewi Kesumaningrum; Chara Pratami Tidespania Tubarad
Jurnal Pemberdayaan Ekonomi Vol. 2 No. 1 (2023): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v2i1.1441

Purpose: This community service aims to develop ecoprint creative fabric-making skills that involve the dyeing process with natural dyes and to improve understanding of financial management in a simple business for homemakers so that housewives can contribute to earning additional income. Methodology: The activities carried out in this service activity are: socialization program, socialization is carried out by downloading representatives of housewives by explaining the objectives of the activity and plans for service activities. Training making ecoprints, this activity m conduct ecoprint skills training and accompany trainees to practice ecoprint techniques. To make ecoprints can be done through scouring on new fabrics, mordanting fabrics, proses ecoprint and fixation process. Results: As a result of the service, participants could make tablecloths and hijabs with the application of ecoprint skills. Participants were able to manage simple business finances. In contrast, service participants were motivated to start entrepreneurship and calculate the cost of goods sold to help improve the family economy. Conclusion: Participants can make artisans' ecoprint fabrics by bringing up a new image of their designs and branding as environmentally friendly Muslim fashion craftsmen; participants can also calculate the cost of goods sold to sell prices with profits to improve the family economy.

Co-Authors Chara Pratami Tidespania Tubarad Einde Evana Fanisya Alya Puteri Farichah Farichah Lindrianasari Neny Desriani Oftika Sari Panca Tirta Yasa Reni Oktavia Retno Yuni Nur Susilowati Samuel Simanjuntak Usep Syaipudin Yuliansyah Yuliansyah Yuztitya Asmaranti

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