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Fluctuations in Stock Prices of Companies in Indonesia as an Impact of Organizing Presidential Elections: Time Series Component Analysis: Cyclical Variation Ningrum, Herawati; Mediawati, Elis
Jurnal Riset Multidisiplin dan Inovasi Teknologi Том 2 № 01 (2024): Jurnal Riset Multidisiplin dan Inovasi Teknologi
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jimat.v2i01.313

Abstract

The objective of this study was to determine how non-economic events, such as the presidential election affect the Composite Stock Price Index. A descriptive quantitative method was used to collect secondary data from the Indonesia Stock Exchange (IDX) website. The data used is a historical data set from 1999 to 2019. The data was taken from the daily closing price of LQ45 on the JCI (Composite Stock Price Index). Analysis techniques using time series analysis. Data analysis used ARIMA (Autoregressive Integrated Moving Average) model. The study found that company stock prices changed due to presidential elections in 1999, 2004, 2009, and 2014. Suggestions for further research are to find techniques used as well as to include other elements that further influence investor decisions.
The Influence of Audit Fees on Audit Quality Annisa Rizki Yanti; Elis Mediawati
Mutiara: Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 2 (2023): JIMI - OKTOBER
Publisher : PT. PENERBIT TIGA MUTIARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61404/jimi.v1i2.62

Abstract

This study investigates how audit fees impact audit quality. The purpose of this study is to determine the relationship between the effect of audit fees on audit quality in companies listed on the Indonesia Stock Exchange which are categorized as LQ45. This study was conducted using the verification method. Researchers involved 225 LQ45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data used comes from secondary data collected through the documentation method. In analyzing the data, this study uses panel data regression statistical testing with a random effect model. The findings of this study are that audit fees are positive to audit quality based on the calculation of panel data regression analysis conducted through the Eviews 9 program.
ACCOUNTING STUDENT PERCEPTIONS OF ETHICS IN FINANCIAL STATEMENT PREPARATION AND THE EFFECTS OF ACCOUNTING SCANDALS Ishmah Muthiah; Elis Mediawati
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 1 (2023): April 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i1.981

Abstract

This research aims to find out the differences in perception regarding the ethics of thepreparation of financial statements and accounting scandals and businesses in the accountingprofession between lower-level accounting students and top-level accounting students. Thepopulation in this study is students of Accounting Study Program S1 Bandung lower level andtop level of 106 people with purposive sampling techniques. Data collection techniques usingquestionnaires. The hypothesis test in this study used an average independent T-test with thehelp of SPSS Statistics 25 software. The results of this study show that on the ethics of financialreport preparation, only misrepresentation factors do not have significant differences betweenlower-level students and top-level students. And there is a difference in perception on theunderstanding of the Accounting scandal between lower-level students and top-level students.
Transformasi Nilai-Nilai Islam melalui Pendidikan Pesantren : Implementasi dalam Pembentukan Karakter Santri Bambang Triyono; Elis Mediawati
Journal of International Multidisciplinary Research Vol. 1 No. 1 (2023): November 2023
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr403

Abstract

Penelitian ini mengeksplorasi peran pendidikan nilai-nilai Islam di pesantren dalam pembentukan karakter santri. Metode penelitian yang digunakan adalah studi pustaka, yang melibatkan analisis literatur terkait tentang pendidikan pesantren, nilai-nilai Islam, dan pembentukan karakter. Hasil penelitian menunjukkan bahwa pendidikan nilai-nilai Islam di pesantren memiliki dampak positif yang signifikan pada karakter santri, termasuk kedalaman spiritualitas, kebajikan moral, kemandirian, keterampilan sosial, dan pemahaman yang mendalam tentang ajaran Islam. Meskipun terdapat tantangan dalam menerapkan nilai-nilai Islam di era modern, seperti pengaruh budaya sekuler dan teknologi, namun dengan strategi yang tepat, pesantren dapat tetap menjadi lembaga yang relevan dan efektif dalam membentuk karakter santri yang kuat secara spiritual, moral, dan sosial. Rekomendasi untuk meningkatkan pembentukan karakter santri melalui pendidikan nilai-nilai Islam termasuk penguatan kurikulum, pelatihan bagi pengajar, pengembangan program ekstrakurikuler, kolaborasi dengan orang tua dan masyarakat, serta evaluasi berkala terhadap efektivitas program. Dengan demikian, pesantren dapat terus menjadi pilar dalam menjaga dan mengembangkan nilai-nilai Islam serta membentuk generasi yang bermoral dan beretika di masa depan.
Pendampingan UMKM Toko Pakaian Ibu Indrawati dalam Pemasaran dan Pengelolaan Keuangan Mediawati, Elis; Pujianie, Cindy; Delarosa, Angela; Azizah, Lies; Aulya, Raden Rizka
Jurnal Pengabdian Pada Masyarakat Vol 9 No 1 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i1.585

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) seringkali menghadapi kendala dalam hal pencatatan keuangan dan melakukan strategi pemasaran. Di zaman yang serta digital ini masih banyak UMKM yang belum paham dan memanfaatkan teknologi yang sudah canggih. Salah satunya UMKM Toko Pakaian Ibu Indrawati yang belum melakukan pencatatan keuangan dan pemasaran secara online. Dengan adanya kegiatan pengabdian ini bertujuan agar UMKM dapat melakukan pencatatan keuangan dan memaksimalkan pemasaran menggunakan aplikasi yang ada. Metode pelaksanaan pengabdian ini dengan melakukan observasi pada UMKM dan wawancara agar mengetahui permasalahan yang dihadapi, serta melakukan pendampingan pemasaran menggunakan aplikasi WhatsApp dan juga pencatatan keuangan menggunakan Microsoft Excel. Hasil kegiatan pengabdian ini menunjukkan bahwa UMKM Toko Pakaian Ibu Indrawati mampu melakukan pemasaran secara digital dan mampu membuat laporan keuangan. Micro, Small and Medium Enterprises (MSMEs) often face obstacles in terms of financial records and marketing strategies. In this digital age, there are still many MSMEs that do not understand and utilize sophisticated technology. One of them is Mrs. Indrawati's Clothing Shop, which has not yet made financial records and marketing online. With this service activity, it is intended that MSMEs can carry out financial records and maximize marketing using existing applications. The method of implementing this service is by conducting observations at MSMEs and interviews to find out the problems faced, as well as providing marketing assistance using the WhatsApp application and also financial records using Microsoft Excel. The results of this service activity show that Mrs. Indrawati's Clothing Shop MSMEs are able to do digital marketing and are able to make financial reports.
Literature Review on Valuation and Accounting Recognition for Heritage Assets Iswari, Yuni; Mediawati, Elis
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.366

Abstract

Historic assets can also be said to be unique assets because of the diverse ways of obtaining them ranging from development, purchase, donation, inheritance, booty, or confiscation and their management and maintenance are protected by the local government (Agustini, 2011). In accordance with applicable laws the validity of a historic asset can be proven by legality to maintain the unlimited existence of historic assets. There are several valuation models for Historic Assets based on accounting standards that apply in the world, namely: Accounting Policy Act, Generally Recognized Accounting Practice (GRAP) 103, Financial Reporting Statements (FRS) 30, and Government Accounting Standards Manual (PSAP) 07 (2010). These differences arise due to the conditions and situations in each country in adopting a guideline that regulates accounting for heritage assets as well as the characteristics of heritage assets that are considered unique and diverse (Ouda, 2014). The accounting treatment for historic assets varies greatly depending on the nature of the asset and also the nature of the entity that holds it. Based on the results of the literature review conducted by the author, regarding how accounting records for heritage assets in Indonesia provide diverse results where there are heritage assets that are recorded in accordance with applicable standards and there are also heritage assets that are not in accordance with applicable accounting standards, namely PSAP 07 2010 regarding Fixed Asset Accounting. This is due to the inadequate quality of human resources who understand the assessment and accounting treatment of heritage assets and unclear policies in the treatment of heritage assets.
The Influence Of Asset Management On Optimization Of The Use Of Fixed Assets In The Government Sector : Literature Review Fauziah, Nur Israq; Mediawati, Elis
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.369

Abstract

To implement asset management, there are four steps that must be taken so that assets can be utilized optimally. The four steps include asset inventory, legal audit, asset assessment, and asset monitoring and control. First, asset inventory. Of the 25 articles, 24 articles stated that there was an influence, and 1 article stated that there was no influence. Second, in the legal audit, there were 18 articles that stated there was an influence, and 7 articles stated that there was no influence. Third, in asset assessment, 19 articles stated that it had an effect and 3 articles stated that it had no effect. Fourth, monitoring and controlling assets, there are 13 journals, 12 articles stating they have an influence and 1 article stating they have no influence. The research method in this research is a literature review. It is hoped that the benefits of this research can be used as a reference for further research.
Web-Based Asset Management Information Systems in Higher Education Kusumojati, Putri Pramestiwi; Mediawati, Elis
International Journal of Business, Law, and Education Vol. 5 No. 1 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i1.382

Abstract

This study aims to determine the Asset Management Information System in Higher Education. The research method used in this study is the SLR (Systematic Literature Review) method. In this study, SLR (Systematic Literature Review) is used to identify, review, evaluate, and interpret previous studies on the Google scholar database with a period of the last 10 years, namely 2013-2023. The results showed that universities do not yet have an internal information system to control their assets. The absence of an asset management information system will have difficulty in tracing asset data. Solutions to overcome existing problems require a web-based asset management information system that can carry out asset management to be more efficient and organized, and make it easier to collect the number of assets, data about assets based on their condition, grouping assets by type, and make it easier to search asset data.
Determinants of Tax Audit Quality: Evidence from Tax Auditors in the North Jakarta Tax Office Indra Pahala; Nasution Hafifah; Radina Angganis; Elis Mediawati; Surya Anugrah
Jurnal Ilmiah Akuntansi dan Bisnis Vol 19 No 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2024.v19.i02.p12

Abstract

The inefficiency of tax audits represents a pressing issue requiring immediate attention. Developing and implementing a systematic, targeted audit strategy is critical to improving audit quality. This study differentiates itself from prior research by emphasizing a distinctive combination of auditor competence, information technology utilization, and professional experience as key determinants of tax audit quality. Focusing on a sample of 150 tax auditors from the North Jakarta Tax Service Office, the study provides localized insights into the benefits of enhancing audit quality. However, it is important to note the limited generalizability of these findings, as the sample is confined to a specific region in Indonesia. The results reveal that while professional experience exerted minimal influence, auditor competence and effective utilization of information technology substantially contributed to improved audit quality. These findings underscore the need for the Tax Service Office to prioritize the enhancement of auditor competence and the strategic adoption of technology to elevate audit standards. The proposed model serves as a practical framework for stakeholders seeking to improve tax audit quality. Nevertheless, further research is recommended to test the applicability of these findings across other regions in Indonesia to ensure broader relevance and effectiveness. Keywords: competence, utilization of ICT, experience, tax audit quality
The Role of Information Technology in Optimizing Zakat Management Willya, Evra; Arifin, Zainal; Mediawati, Elis; Mokodenseho, Sabil
West Science Islamic Studies Vol. 1 No. 01 (2023): West Science Islamic Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsiss.v1i01.281

Abstract

This research investigates the role of Information Technology (IT) in optimizing Zakat management in Indonesia, the world's largest Muslim-majority country. Employing a mixed-methods approach, qualitative insights from in-depth interviews and quantitative data from surveys were integrated to provide a comprehensive understanding of the current state of IT integration, challenges faced, perceived benefits, and its impact on Zakat distribution processes. The findings reveal a spectrum of IT adoption among Zakat organizations, with cybersecurity concerns, resistance to change, and resource constraints identified as persistent challenges. Perceived benefits include enhanced transparency, streamlined distribution processes, and improved communication with beneficiaries. Statistical analysis supports a positive correlation between IT integration levels and perceived improvements in distribution fairness and effectiveness. The implications and recommendations drawn from these integrated insights guide stakeholders in optimizing Zakat administration through effective and secure IT adoption, aligning with principles of transparency, efficiency, and equitable distribution.
Co-Authors Adirestuty, Fitranty Afiyana, Indria Fitri Alfianda Kurniawan Alifa, Muthia Nur Aminah, Neng Hasnah Siti Anggita, Delia Annisa Rizki Yanti Ardiani, Widha Auliya, Nanda Aulya, Raden Rizka Az-Zahra, Azka Amalia Azizah, Lies Azzahro, Sabrina Nurani Badria Muntashofi David HM Hasibuan Delarosa, Angela Delina Herdian Septiani Dewi, Kusuma Evra Willya Evra Willya Fadhila, Vira Nurul Faishal, Mohammad Fauziah, Nur Israq Febrian, Jan Hafizah, Nadia Zalfa Hazim, Raihan Hidayat, Sabilla Dwi Lestari Ilham Hafizh Fadhillah Indra Pahala Ira Revita Ishmah Muthiah Iswari, Yuni Khoirunnisa, Tiara Cantika Kholis Frendika Kusumojati, Putri Pramestiwi Lazuardy, Muhammad Rafhael Linda Nurlaela Linuhung, Tiara Setra Lita Natalia Loso Judijanto M, M. Hernanda Zaki Matiin, Muhammad Azzam Maulana Yusuf Mery Mary Metyria Imelda Hutabarat Mokodenseho, Sabil Muhamad Syafii Muhammad Lutfi Nabila, Dita Nasim, Arim Nasution Hafifah Ningrum, Herawati Nisrina, Nadifa Nopiyanti, Farida Nor Aishah Mohd Ali Nur Azizah, Alya Nurainisa, Erika Nuriyah, S. Rizka Nurrizqa, Rindiani Restu Nursya'bani, Anisa Nursyifa, Nabila Pratama, Dimar Gemning Akbar Pujianie, Cindy Radina Angganis Rahman, Fauzan Binti Abdul Rahmat Hidayat Raihan Hazim Ramadhani, Sifa Aulia Ratnawati, Dini Revita, Ira Rida Ristiyana Rizky Adzan Maulana Rosalinda Rozaiha Ab. Majid S. Rizka Nuriyah Sabil Mokodenseho Safira, Mila Saiman, Nadhila Septia Salim, Farah Akmar Anor Salina Abdullah Salmawinata, Ilona Shalsanabila Ramadhani, Annisa Siti Aminah, Neng Hasnah Surya Anugrah Tamyiz, Nazhwa Nayla Putri Tazkiyah Mutiara Rahma Triyono, Bambang Triyono, Bambang Tullah, Dewi Sarifah Ulhaq, Nada Dhiya Ulya, Ade Wahyuni, Wulan Sri Waridah, Winda Weninggalih, Kinanti Widaningsih, Mimin Wijaya, Aditya Yolansyah, Priangga Ersa Zainal Arifin Zainal Arifin