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All Journal Dinamika Pendidikan Juara: Jurnal Riset Akuntansi Jurnal Ilmiah Pangabdhi JDE (Journal of Developing Economies) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Kajian Peradaban Islam Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Abdi Insani Review of Islamic Economics and Finance Abdimasku : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Business, Law, and Education Jurnal Kajian Peradaban Islam International Journal of Applied Finance and Business Studies Jurnal Pengabdian Pada Masyarakat Journal of Education Method and Learning Strategy Journal of Business Management and Economic Development Jurnal RAK (Riset Akuntansi Keuangan) Mutiara : Jurnal Ilmiah Multidisiplin Indonesia Pancasila International Journal of Applied Social Science Jurnal Riset Multidisiplin dan Inovasi Teknologi Jurnal Pengabdian Masyarakat dan Riset Pendidikan West Science Islamic Studies Journal of International Multidisciplinary Research
Elis Mediawati, Elis
Universitas Pendidikan Indonesia
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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): Jurnal RAK (Riset Akuntansi Keuangan)
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.
LITERASI PERENCANAAN KEUANGAN SYARIAH PADA ANAK-ANAK PEKERJA MIGRAN INDONESIA DI MALAYSIA Elis Mediawati; Mimin Widaningsih; Bambang Triyono; Kholis Frendika
Jurnal Abdi Insani Vol 12 No 4 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i4.1596

Abstract

Children of Indonesian migrant workers (PMI) in Malaysia face limited access to education due to restrictive policies towards non-citizen children. This community service aims to provide sharia financial planning assistance to PMI children, it is hoped that through this activity children will become more financially literate in sharia. The method used is training on sharia financial planning using workshop, simulation and storytelling methods. The material presented includes the importance of managing school pocket money for needs, saving, giving alms and sharing. The training was conducted offline to PMI children who are members of the At Tanzil Malaysia Learning Studio. The result of this activity is the increased understanding of PMI children about Islamic financial planning. They are expected to apply Islamic financial management principles from an early age, such as managing pocket money, giving zakat, saving, avoiding usury, and planning for the future. With the provision of Islamic financial literacy, PMI children can be better prepared for the future.
The Influence of Auditor Ethics and Auditor Experience on Company Financial Reports Mediawati, Elis
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): 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.v4i2.316

Abstract

This research investigates the influence of auditor ethics and auditor experience on the quality of financial reports in the garment sector of West Java, Indonesia. This study employs a quantitative approach to measure auditor ethics and experience, utilizing statistical tools for analysis. The research targets financial auditors in Indonesia, with a sample size of 150 auditors selected purposively based on specific criteria.The study emphasizes the importance of auditors in ensuring the accuracy and reliability of financial information. The garment industry in West Java holds significance in Indonesia's manufacturing sector, particularly in terms of employment and export revenue. The research aims to contribute to the understanding of how auditor ethics and experience impact financial reporting quality in this specific industry.
Asset Management, Optimization of Asset Use, and its Effect on Local Own-Source Revenue Linuhung, Tiara Setra; Mediawati, Elis
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): 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.v4i2.346

Abstract

Assets are one of the tools to generate revenue for a country. Given the important role of assets, this study aims to comprehensively determine the effect of asset management and asset optimization on PAD. The method used is literature study with descriptive analysis. The research results from 13 regions, 6 of which show that asset management has an effect on PAD, 2 regions state that asset management has no effect on PAD, 2 regions prove that asset optimization has an effect on PAD, and 3 regions state that asset management has no effect on PAD. The author can also conclude that asset management/management and asset optimization are closely related and affect each other.
PENDAMPINGAN PENCATATAN KEUANGAN SEDERHANA UMKM BERBASIS MICROSOFT EXCEL Anggita, Delia; Nursya'bani, Anisa; Nopiyanti, Farida; Hafizah, Nadia Zalfa; Tamyiz, Nazhwa Nayla Putri; Hidayat, Sabilla Dwi Lestari; Mediawati, Elis
Jurnal Abdi Insani Vol 12 No 8 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i8.2594

Abstract

Financial recording and reporting are essential components to support business sustainability, including in the Micro, Small, and Medium Enterprises (MSMEs) sector. However, many MSMEs still lack understanding of the importance of systematic financial recording, resulting in difficulties in monitoring business performance and growth. This situation is worsened by the limited use of digital technology, leading to low utilization of financial recording software for effective and accountable financial management. To address this issue, efforts were made to improve MSME understanding and skills in digital financial recording using Microsoft Excel to produce more systematic financial reports. The community service activities were carried out through participatory mentoring methods, including initial observation, preparation, mentoring implementation, and evaluation. Mentoring was conducted through training sessions using Microsoft Excel for systematic financial recording, accompanied by Question-and-Answer discussions. The evaluation results showed that the provided Excel template was well-received by the partner. It facilitated systematic recording, classification, and recapitulation of financial transactions. However, full implementation could not be realized immediately as the partner needed time to understand and practice using the template features. The partner plans to implement it in the upcoming academic period. Although full implementation has not yet occurred, the partner showed a positive commitment to learning further. The mentoring team plans to continue supporting the partner to ensure smoother implementation in the future. This activity successfully provided a solution to the partner’s financial recording problems through the Excel-based template, with a visible positive impact on understanding and awareness improvement.
Influence of Political Connections and Efficiency on Financial Performance and Its Implications on Firm Value Hazim, Raihan; Mediawati , Elis
Journal of Developing Economies Vol. 8 No. 2 (2023)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jde.v8i2.47848

Abstract

This research aims to determine the influence of political connections and efficiency on financial performance and their implications for stock value. The research design employed in this study is quantitative research. The population of this study consists of 66 companies in the mining sector listed on the IDX Sector Energy. The sampling technique used in this research is purposive sampling. The data used are secondary data obtained from www.idx.co.id. Hypothesis testing is conducted using Partial Least Square analysis. The results of this study indicate that 1) Political connections have a non-significant positive influence on financial performance; 2) Efficiency has a significant favorable influence on financial performance; 3) Financial performance has a significant favorable influence on company value; 4) Financial performance has a non-significant positive mediating effect on the relationship between political connections and company value; 5) Financial performance has a significant positive mediating effect on the relationship between efficiency and company value.
Analisis Nilai Perusahaan Sebelum dan Setelah Penerapan PSAK 72 di Indonesia: Pendapatan dari Kontrak Dengan Pelanggan (Studi Kasus pada Perusahaan Sektor Properti dan Real Estat): Penelitian Mimin Widaningsih; Elis Mediawati; Raihan Hazim; Ira Revita; S. Rizka Nuriyah
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2752

Abstract

Penelitian ini dilakukan untuk menganalisis perbedaan nilai perusahaan yang diukur dengan Tobin's Q pada periode sebelum dan setelah penerapan PSAK 72 yang diadopsi dari IFRS 15 tentang Pendapatan dari Kontrak dengan Pelanggan di perusahaan Sektor Properti dan Real Estat. Studi ini menggunakan paired sample t-test, sampel penelitian sebanyak 73 perusahaan dengan pembagian periode pengamatan sebelum dan setelah menerapkan PSAK 72 yaitu pada tahun 2017 hingga 2019 dan tahun 2020 hingga 2022. Hasil penelitian menunjukkan bahwa tidak ada perbedaan yang signifikan antara nilai perusahaan tiga tahun sebelum dan satu tahun setelah penerapan, serta antara dua tahun sebelum dan satu tahun setelah penerapan PSAK 72. Namun, terdapat perbedaan yang signifikan antara nilai perusahaan satu tahun sebelum dan satu tahun setelah penerapan, serta antara satu tahun setelah dan dua tahun setelah penerapan PSAK 72. Selain itu, juga terdapat perbedaan yang signifikan antara nilai perusahaan tahun ke-1 dan ke-3 setelah penerapan, serta antara tahun ke-2 dan ke-3 setelah penerapan PSAK 72. Hasil ini mengindikasikan bahwa penerapan PSAK 72 telah memengaruhi nilai perusahaan dari tahun ke tahun di Perusahaan Sektor Properti dan Real Estat.
Corporate Financial Dynamics Under The Shadow of Financial Distress and Tax Avoidance Strategies Tullah, Dewi Sarifah; Dewi, Kusuma; Mediawati, Elis; Salim, Farah Akmar Anor; Febrian, Jan
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.10290

Abstract

An efficient and equitable tax system is vital for fostering national economic growth. However, tax avoidance remains a major challenge, particularly in the infrastructure sector which holds strategic importance. This study aims to examine the effect of thin capitalization, rentability, and operating cash flow on tax avoidance, with financial distress as a mediating variable. Using a quantitative approach with secondary data from the financial statements of 220 infrastructure firms listed on the IDX during 2019–2023, the analysis employed multiple linear regression and the Sobel test. The results indicate that all three independent variables significantly influence both financial distress and tax avoidance, directly and indirectly. Thin capitalization and operating cash flow increase tax avoidance incentives, while financial distress reduces such tendencies. These findings support agency, trade-off, and signaling theories. The study's implications highlight the need for balanced tax policy oversight and corporate financial management, especially under financial pressure. Theoretical contributions include the use of the book-tax difference proxy, while practical insights are intended for policymakers and corporate managers to formulate fair and sustainable tax strategies.
Analisis Relevansi Nilai Informasi Akuntansi Sebelum dan Setelah Penerapan PSAK 72 di Indonesia Widaningsih, Mimin; Mediawati, Elis; Revita, Ira; Hazim, Raihan; Nuriyah, S. Rizka
Juara: Jurnal Riset Akuntansi Vol. 14 No. 1 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i1.7868

Abstract

PSAK 72 is still considered a new PSAK, namely it will become effective in 2020, so research still needs to be carried out regarding the effect of implementing PSAK 72 in terms of the level of value relevance of the accounting information.  This research is a quantitative research with descriptive and verification methods which aims to empirically test the differences in the relevance of the value of accounting information as measured by the Ohlson model for the period before and after the implementation of PSAK 72 concerning Income from Contracts with Customers in Property and Real Estate Sector companies.  The research results show that before the implementation of PSAK 72 variables that had relevance value for accounting information were only Book Value Per Share, whereas after the implementation of PSAK 72 variables that had relevance value for accounting information were Earning Per Share and Book Value Per Share.  Then, before and after the implementation of PSAK 72, Earning Per Share and Book Value Per Share together have the relevance of the value of accounting information.  Furthermore, there is an increase in the relevance of accounting information after the implementation of PSAK 72 in Property and Real Estate Sector companies.
Pendampingan Terhadap Pembukuan dan Pemasaran Mitra UMKM Musika Bandung Mediawati, Elis; Wijaya, Aditya; Pratama, Dimar Gemning Akbar; Matiin, Muhammad Azzam; Yolansyah, Priangga Ersa
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 2 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i2.16107

Abstract

Kegiatan pemasaran produk secara digital saat ini merupakan cara efektif untuk mengenalkan produk, hanya saja belum banyak yang mampu memaksimalkannya. Pemasaran digital dapat memperluas produk tanpa harus mengeluarkan biaya. Program pengabdian ini bertujuan untuk meningkatkan penjualan produk melalui pemaksimalan pemasaran digital serta pemberian pendampingan mengenai pencatatan keuangan yang baik. Metode pengabdian dilakukan dengan observasi untuk mengetahui profil dari Musika Bandung dan tahapan dalam menjual produknya. Selanjutnya, wawancara untuk mengetahui bagaimana Musika Bandung dalam menggunakan media teknologi sebagai sarana dalam menjual produknya dan untuk mengetahui bagaimana Musika Bandung melakukan pencatatan keuangan. Selain itu, pendampingan membangun perluasan pemasaran produk melalui aplikasi media sosial Instagram dan pelatihan pencatatan keuangan dengan penerapan studi kasus. Hasil program ini menunjukkan bahwa Musika Bandung mampu dan memahami untuk mengembangkan pemasaran produk secara digital serta mampu untuk melakukan pencatatan keuangan yang baik.
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 Hutabarat, Metyria Imelda 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 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