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All Journal Dinamika Akuntansi Keuangan dan Perbankan Akuisisi : Jurnal Akuntansi Stability: Journal of Management and Business Jambura Economic Education Journal Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Prima Ekonomika : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Bingkai Ekonomi (JBE) Academic Physiotherapy Conference Proceeding Gemilang: Jurnal Manajemen dan Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce International Journal of Management Research and Economics Cendikia Pendidikan International Journal of Economics and Management Sciences Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi Jurnal Bakti Humaniora International Journal Business, Management and Innovation Review MetaBio : Jurnal Pendidikan
Fitri Dwi Jayanti
Universitas Ngudi Waluyo
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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PENERAPAN PSAK 101 PADA LAPORAN KEUANGAN BPRS DIBAWAH PENGAWASAN OJK REGIONAL 3 Aqil, Nur Ilham; Jayanti, Fitri Dwi; Indarto, Bambang Ahmad; Nurani, Bulan Karima
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 2 (2025): Vol. 14 No. 2 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i2.10057

Abstract

PSAK 101 merupakaan standar akuntansi yang digunakan sebagai pedoman akuntan untuk mempermudah entitas syariah dalam penyusunan dan penyajian pelaporan keuangan yang mudah dipahami dan juga dapat membandingkan antara laporan keuangan entitas syariah periode sebelumnya. Berdasarkan PSAK 101 laporan keuangan yang lengkap terdiri dari : laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, laporan rekonsiliasi pendapatan dan bagi hasil, laporan sumber dan penyaluran dana zakat, laporan sumber dan penggunaan dana kebajikan, catatan atas laporan keuangan. Penelitian ini dilakukan pada Bank Pembiayaan Rakyat Syariah (BPRS) yang diawasi oleh OJK Kantor Regional 3 Jawa Tengah. Adapun tujuan dari penelitian ini adalah untuk mengetahui apakah penyajian laporan posisi keuangan dan laporan laba rugi BPRS di Provinsi Jawa Tengah telah sesuai dengan PSAK No. 101?. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode deskriptif. Teknik studi literatur adalah suatu metode pengumpulan data melalui pemeriksaan atau peninjauan terhadap dokumen-dokumen yang terdiri langsung dari buku-buku, surat-surat, catatan harian, laporan-laporan, dan kajian terhadap dokumen-dokumen yang berkaitan dengan penelitian. Hasil dari penelitian yang penulis lakukan adalah BPRS di Provinsi Jawa Tengah sudah menerapkan PSAK secara penuh dalam pembuatan laporan keuangan, hanya saja masih terdapat perbedaan istilah dalam komponen-komponen laporan keuangannya.
Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Harga Saham Perusahaan Lq45 yang Terdaftar di Bei Tahun 2022-2024 dengan Profitabilitas sebagai Pemediasi Ratih Purwantini; Fitri Dwi Jayanti
Jibaku: Jurnal Ilmiah Bisnis, Manajemen dan Akuntansi Vol. 6 No. 1 (2026): Januari
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jibaku.v6i1.4398

Abstract

In this study, the researcher used a purposive sampling method. This method employed documentation techniques, which involved collecting data from existing documents in the form of company financial reports from LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The data source for this study was obtained from the Indonesia Stock Exchange (IDX) website, www.idx.co.id. The data collection techniques used in this study included classical assumption testing, multiple linear regression analysis, hypothesis testing, and determination testing. The purpose of this study is to test and analyze the effect of capital structure and company size on the profitability of LQ45 companies listed on the IDX in 2022-2024, to test and analyze the effect of profitability on the stock prices of LQ45 companies listed on the IDX in 2022-2024, and to test and analyze the effect of profitability mediating the effect of capital structure and company size on the stock prices of LQ45 companies listed on the IDX in 2022-2024. From the results of data processing, the results show that capital structure and company size have a significant positive effect on company profitability, profitability has a significant positive effect on company stock prices, profitability is able to mediate the effect of capital structure and size on stock prices.   Abstrak Dalam penelitian ini peneliti menggunakan metode purposive sampling. Dengan menggunakan teknik Dokumentasi yaitu dengan cara mengumpulkan data dari dokumen-dokumen yang sudah ada dalam bentuk laporan keuangan perusaahaan dari perusahaan LQ45 yang terdaftar di BEI 2022 - 2024. Sumber data dalam penelitian ini dapat diperoleh dari website Bursa Efek Indonesia (BEI) yaitu www.idx.co.id. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi linier berganda, uji hipotesis, dan uji determinasi. Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh struktur modal dan ukuran perusahaan terhadap profitabilitas perusahaan LQ45 yang terdaftar di BEI pada tahun 2022-2024, untuk menguji dan menganalisis pengaruh profitabilitas terhadap harga saham perusahaan LQ45 yang terdaftar di BEI pada tahun 2022-2024, serta untuk menguji dan menganalisis pengaruh profitabilitas memediasi pengaruh struktur modal dan ukuran perusahaan terhadap harga saham perusahaan LQ45 yang terdaftar di BEI pada tahun 2022-2024. Dari hasil olah data diperoleh hasil bahwa sruktur modal dan ukuran perusahaan berpengaruh positif signifikan terhadap profitabilitas perusahaan, profitabilitas berpengaruh positif signifikan terhadap harga saham perusahaan, profitabilitas mampu memediasi pengaruh struktur modal dan ukuran terhadap harga saham.
Penerapan Dan Kualitas Layanan Coretax Terhadap Kepatuhan WPOP Hipmi Cabang Surabaya Jayanti, Fitri Dwi; Sukiswo, Wahyu Helmy Dimayanti
Jambura Economic Education Journal Vol 8, No 2 (2026): APRIL 2026
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v8i2.35730

Abstract

Tax reporting compliance among individual taxpayers plays an essential role in sustaining government revenue. Nevertheless, the level of compliance among young entrepreneurs remains relatively low. To address this issue, the government introduced the Coretax Administration System (CTAS) as part of tax administration modernization aimed at enhancing efficiency and improving service quality, although its implementation still encounters several technical obstacles. This research aims to analyze the effect of CTAS implementation and service quality on the level of tax reporting compliance among young entrepreneurs in Surabaya. A quantitative approach was employed using a survey method involving 105 respondents, who were selected through purposive sampling. The data collected were processed using Partial Least Squares (PLS) with the assistance of SmartPLS 4.0 software. The results indicate that both the implementation of CTAS and the quality of services significantly and positively influence tax reporting compliance, with an R-square value of 0.911. Among the variables examined, CTAS implementation shows the strongest contribution to compliance. These results underline the importance of optimizing the system and enhancing service quality to encourage sustainable tax reporting compliance.
MEMBANGUN KEMANDIRIAN KEUANGAN REMAJA MELALUI BUDGETING DAN INVESTASI MIKRO Fitri Dwi Jayanti; Bulan Karima Nurani; Dewi Ariani
Jurnal Bakti Humaniora Vol. 6 No. 1 (2026): JUNI 2026
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jbh.v6i1.5043

Abstract

Kemandirian keuangan merupakan keterampilan penting yang perlu dikuasai sejak usia remaja untuk mempersiapkan masa depan yang lebih baik. Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan edukasi literasi keuangan kepada siswa SMK N 1 Salatiga dengan fokus pada kemampuan budgeting dan pengenalan investasi mikro. Melalui metode workshop interaktif, simulasi, dan pendampingan praktis, siswa diharapkan dapat mengelola keuangan pribadi dengan bijak dan memahami konsep dasar investasi. Kegiatan ini melibatkan 120 siswa kelas XI jurusan Akuntansi dan Keuangan Lembaga yang dilaksanakan selama tiga bulan. Hasil evaluasi menunjukkan peningkatan pemahaman siswa tentang pengelolaan keuangan sebesar 78% dan 65% siswa berhasil membuat rencana budgeting pribadi serta memulai investasi mikro melalui aplikasi yang tepat.
PENINGKATAN DAYA SAING USAHA BERAS MELALUI PELATIHAN KEUANGAN DAN STRATEGI BRANDING PRODUK BERAS Fitri Dwi Jayanti; Bulan Karima Nurani; Jaya Ramadaey Bangsa; Dewi Ariani
Jurnal Bakti Humaniora Vol. 5 No. 2 (2025): DESEMBER 2025
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jbh.v5i2.4724

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian nasional, khususnya pada sektor produksi beras sebagai kebutuhan pokok masyarakat Indonesia. Produksi Beras Sari Hasil Bumi di Weleri menghadapi tantangan dalam pengelolaan keuangan dan strategi branding produk di tengah persaingan pasar yang semakin ketat. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan daya saing usaha beras melalui pelatihan literasi keuangan dan pengembangan strategi branding produk. Metode pelaksanaan menggunakan pendekatan Participatory Action Research (PAR) yang terdiri dari empat tahapan: persiapan, pelaksanaan, pendampingan, dan evaluasi dengan total durasi 4 bulan. Kegiatan meliputi pelatihan intensif, workshop akuntansi dan manajemen keuangan, serta pendampingan berkala. Hasil kegiatan menunjukkan peningkatan pemahaman pelaku usaha dalam pencatatan keuangan, penyusunan laporan keuangan sederhana, dan pengembangan desain kemasan produk yang lebih menarik. Kegiatan ini memberikan dampak positif berupa peningkatan keterampilan pengelolaan usaha dan pengembangan branding produk yang dapat meningkatkan daya saing di pasar. Program ini diharapkan dapat menjadi model pemberdayaan UMKM sektor pangan yang berkelanjutan
Pengaruh Corporate Governance, Company Size, dan Rotasi Audit terhadap Kualitas Audit pada Perusahaan Manufaktur Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2024 Suferni Waruwu; Fitri Dwi Jayanti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7609

Abstract

This study aims to analyze the effect of corporate governance as proxied by the proportion of independent commissioners, company size, and audit rotation on audit quality in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2024. The study is motivated by empirical inconsistencies found in prior research regarding the determinants of audit quality. A quantitative approach was employed, with purposive sampling yielding 69 companies as the sample and a total of 276 observations. Audit quality was measured using a dummy variable based on whether companies engaged a Big Four or non-Big Four Public Accounting Firm. Binary logistic regression analysis was conducted using SPSS software. The results indicate that, partially, independent commissioners do not significantly affect audit quality (significance value 0.117 > 0.05), while company size significantly affects audit quality (significance value 0.000 < 0.05). Audit rotation also does not significantly affect audit quality (significance value 0.389 > 0.05). Simultaneously, however, all three variables jointly have a significant effect on audit quality (significance value 0.000 < 0.05). These findings suggest that company size is the dominant determinant of audit quality, while corporate governance mechanisms and audit rotation require stronger implementation to produce a more meaningful impact on audit quality.
Pengaruh Profitabilitas, Ukuran Dewan Komisaris, dan Ukuran Perusahaan terhadap Corporate Social Responsibility (CSR) di Perusahaan Manufaktur Sub Sektor Farmasi di Bursa Efek Indonesia Geby Febrianty Waruhu; Fitri Dwi Jayanti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7614

Abstract

This study examines the effect of profitability, board of commissioners size, and firm size on Corporate Social Responsibility (CSR) disclosure among pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014–2024 period. The pharmaceutical subsector was selected because its production activities are closely linked to chemical handling, waste management, and public health responsibility, which demand a high degree of accountability. This research applies a quantitative explanatory design grounded in Stakeholder Theory. Using purposive sampling, eleven listed pharmaceutical companies were selected, yielding 121 panel observations across the eleven-year period. Data were analyzed using multiple linear regression with IBM SPSS Statistics, including classical assumption tests, partial t-tests, simultaneous F-tests, and the coefficient of determination. The results show that profitability has no significant effect on CSR disclosure, while firm size exerts a significant positive effect and board of commissioners size exerts a significant negative effect. Simultaneously, the three independent variables significantly affect CSR, with an Adjusted R Square of 0.559, indicating that the model explains 55.9 percent of the variation in CSR disclosure. These findings suggest that firm scale is the primary determinant of CSR disclosure in the pharmaceutical subsector, while an increase in the number of board members does not necessarily correspond to more effective oversight of social responsibility. This study offers practical implications for regulators and corporate management in designing more targeted governance and social responsibility disclosure policies.
Analisis Reputasi Auditor, Likuiditas dan Ukuran Perusahaan terhadap Tingkat Pengungkapan Corporate Social Responsibility pada Perusahaan Manufaktur Sektor Food and Beverage di BEI Tahun 2021–2024 Juwita Zai; Fitri Dwi Jayanti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 5 No. 3 (2026): September : Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v5i3.7908

Abstract

This study aims to examine and analyze the effect of auditor reputation, liquidity, and firm size on the level of Corporate Social Responsibility (CSR) disclosure among food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. This research employs a quantitative approach with a causal (explanatory) research design. The population consists of all food and beverage sub-sector manufacturing companies listed on the IDX during the study period. Purposive sampling was used, yielding 69 sample companies with a total of 276 observations. Data were sourced from annual reports and audited financial statements. CSR disclosure was measured using the Corporate Social Responsibility Index (CSRI) based on 117 GRI Standards 2021 indicators. Auditor reputation was measured using a dummy variable (Big Four vs. non-Big Four), liquidity was measured by the Current Ratio, and firm size was measured by the natural logarithm of total assets. Multiple linear regression analysis was conducted using SPSS 26. The findings indicate that: (1) auditor reputation has a significant positive effect on CSR disclosure; (2) liquidity does not have a significant effect on CSR disclosure; (3) firm size has a significant positive effect on CSR disclosure; (4) simultaneously, auditor reputation, liquidity, and firm size have a significant effect on CSR disclosure. These findings support Signaling Theory, which posits that companies use CSR disclosure as a signal of credibility and accountability to stakeholders.
Co-Authors Ahmad Ali Ahmad Dwi Nurdiyanto Aini Nurul Anggun Melliza Febriani Ani, Dewi Ari Aqil, Nur Ilham Arda Raditiya Tantra Azzahra, Meiristiani Bambang Ahmad Indarto Bambang Ahmad Indarto Bangsa, Jaya Ramadaey BAYU KURNIAWAN Bulan Karima Nurani Bulan Karima Nurani Cahyaningtyas, Haning Oktalia DAMANIK, RISJUNARDI Dewi Ariani Dwi Ari Ani Dwi Indarti Eko Budiyanto, Ari Eko Budiyanto Ari Fahma Hanifah Fenny Mustika Piliang, Fenny Mustika Geby Febrianty Waruhu Hayyu Puspita Dewi Ida Ayu Putu Sri Widnyani Isnawati, Setya Indah Jaja Jaya Ramadaey Bangsa Juwita Zai Lestari, Utami Puji Muhammad Daffa Naufal Musafa, Dafa Agil Nugroho, Susilo Dwi Prawesty, Diah Ayu Prihantini, Isra Puput Priyamanda Rahmatika, Ulya Ratih Purwantini Salsabila Arti Adiman Satria Avianda Nurcahyo Setiawan, Purnomo Gani Sita Olivia Rosalina Sri Trisnaningsih Suferni Waruwu Sukiswo, Wahyu Helmy Dimayanti Tantra, Arda Raditya Thoha, Anis Malik Umi Budi Rahayu