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All Journal The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Akuntansi dan Keuangan (JAK) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Pemberdayaan Ekonomi Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal Pengabdian Masyarakat Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Ninuk Dewi Kesumaningrum
Universitas Lampung
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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ANALISIS EFEK ANTESEDEN STRUKTUR MODAL PADA NILAI PERUSAHAAN Ruli Indriani; Ratna Septiyanti; Ninuk Dewi Kusumaningrum; Usep Syaipudin
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1388.938 KB) | DOI: 10.23960/jak.v24i2.56

Abstract

The research aims to examine the antecedent variables of capital structure, such as profitability, firm size, investment opportunity set, managerial ownership, and dividend policy, and its effect on the firm value. We used 41 listed firms of the Indonesia Stock Exchange from manufacturing industry in 2012-2017 period. We used factor analysis to determine the representativeness of independent variables as the capital structure variables then we tested its effect on firm value by using multiple linear regression. The results indicate that profitability, firm size, investment opportunity set, managerial ownership, and dividend policy simultaneously have a statistically significance influence on capital structure. Partially, profitability has a statistically significance negative effect on capital structure, investment opportunity set has a statistically significance positive effect on capital structure, and managerial ownership has a statistically significancenegative effect on capital structure, while firm size and dividend policy have no statistically effect on capital structure. This research give an empirical evidence that capital structure have a statistically significance positive effect on firm value. This result have an implication that the antecedent effect of capital structure is positive and statistically significance on firm value.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (980.084 KB) | DOI: 10.23960/jak.v24i1.116

Abstract

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 PENGARUH KEPEMILIKAN MANAJERIAL, CASH RATIOI, DEBT TO EQUITY RATIO DAN GROWTH OPPORTUNITY TERHADAP KEBIJAKAN DIVIDEN Citra Ayu Wulandari; Reni Oktavia; Farichah Farichah; Ninuk Dewi Kusumaningrum
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1039.869 KB) | DOI: 10.23960/jak.v25i2.243

Abstract

The research aims to examine the effect of managerial ownership, cash ratio, debt to equity ratio, and growth opportunity on dividend policy. The sample in this study was selected using purposive sampling and obtained 150 samples of companies listed on the Indonesia Stock Exchange in 2013-2018 that met the criteria. The results of hypothesis testing with multiple linear regression analysis using the SPSS 25 application show that managerial ownership, cash ratio, debt to equity ratio, and growth opportunity simultaneously have a significant effect on dividend policy. Partially, managerial ownership has a positive but not significant effect on dividend policy and cash ratio has a significant effect with a positive coefficient on dividend policy. While the debt to equity ratio, and growth opportunity have a significant effect with a negative coefficient on dividend policy.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.076 KB) | DOI: 10.31258/jc.1.2.254-265

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (902.009 KB) | DOI: 10.33312/ijar.405

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (928.029 KB) | DOI: 10.35912/jastaka.v1i1.34

Abstract

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

Abstract

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.
Pengaruh Dukungan Manajemen Puncak, Keterlibatan Pengguna Terhadap Adanya Pelatihan Dan Pendidikan Pada Kinerja Sistem Informasi Akuntansi (Studi Kasus Di BPJS Ketenagakerjaan Kantor Wilayah Sumatera Selatan) Ricky Densa; Reni Oktavia; Ninuk Dewi K
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 8 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i8.4086

Abstract

Rumusan masalah dalam penelitian ini yaitu apakah terdapat pengaruh positif dalam dukungan manajemen puncak terhadap kinerja sistem informasi akuntansi, apakah terdapat pengaruh positif dalam keterlibatan pengguna terhadap kinerja sistem informasi akuntansi, apakah terdapat pengaruh positif dalam pelatihan dan pendidikan terhadap kinerja sistem informasi akuntansi. Adapun tujuan dalam penelitian ini yaitu untuk menguji pengaruh positif dalam dukungan manajemen puncak terhadap kinerja sistem informasi akuntansi, untuk menguji pengaruh positif dalam keterlibatan pengguna terhadap kinerja sistem informasi akuntansi, untuk menguji pengaruh positif dalam pelatihan dan pendidikan terhadap sistem informasi akuntansi. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif, sumber data pada penelitian ini merupakan data primer dalam penelitian ini diperoleh langsung dari karyawan BPJS Ketenegakerjaan diwilayah Sumetera Selatan melalui kuesioner.
Peran Corporate Governance dan CSR dalam Mengendalikan Agresivitas Pajak Dimoderasi Financial Distress Andri Satria; Ninuk Dewi Kesumaningrum
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i2.1345

Abstract

This study aims to obtain empirical evidence regarding the effect of corporate governance and corporate social responsibility disclosure on tax aggressiveness with financial distress as a moderating variable. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2023. The sample was selected using a purposive sampling technique, resulting in 70 companies with 350 analysis units (panel data). The results of this study indicate that corporate governance proxied by independent commissioners has a significant negative effect on tax aggressiveness. Meanwhile, corporate governance proxied by institutional ownership, managerial ownership, and audit committees has no effect on tax aggressiveness. In addition, CSR disclosure also has no effect on tax aggressiveness. Financial distress is proven weaken the negative relationship between independent commissioners and tax aggressiveness, but is not proven to weaken the negative relationship between institutional ownership, managerial ownership, audit commitees, and CSR disclosure on tax aggressiveness. This study is provides for stakeholders, such as managers, shareholders, and the government in developing strategies to reduce tax aggressiveness practices.
Smart School Community: Inovasi Layanan Katering, Kantin, Laundry, dan Abudemen Berbasis Aplikasi Pigo Nauli; Muhammad Ikhsan; Ninuk Dewi K
Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Oktober : Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v4i2.5082

Abstract

Schools, as part of the educational ecosystem, play an important role in building economic and social sustainability within their environment. However, many non-academic services in schools are still managed manually, such as student katering, laundry, school transport, and minimarkets. This community service activity aims to develop and assist the use of a web- and Android-based Supply Chain Management (SCM) Information System at SDIT Permata Bunda 2 under the Daarul Hikmah Foundation. The system is designed to integrate all non-academic school services by involving local SMEs, parents, and teachers. The implementation method includes needs analysis, system design, application training, and technical assistance. The results show that the training improved partners’ understanding of digital SCM concepts and application usage. Currently, the system is in the development and testing stage for feature improvement. The implementation of this SCM system is expected to improve service efficiency, strengthen stakeholder collaboration, and support the school’s sustainability program.
Co-Authors Andri Satria Chara Pratami Tidespania Tubarad Citra Ayu Wulandari Einde Evana Fanisya Alya Puteri Farichah Farichah Farichah Farichah Lindrianasari Muhammad Ikhsan Neny Desriani Oftika Sari Panca Tirta Yasa Pigo Nauli Ratna Septiyanti Reni Oktavia Reni Oktavia Reni Oktavia Retno Yuni Nur Susilowati Ricky Densa Rizky Oktaviana Ruli Indriani Samuel Simanjuntak Susi Sarumpaet Usep Syaipudin Yuliansyah Yuliansyah Yuztitya Asmaranti