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All Journal Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Equity: Jurnal Ekonomi Journal Economy And Currency Study (JECS) Yumary: Jurnal Pengabdian kepada Masyarakat Arkus Jurnal Akuntansi dan Keuangan (JAK) E-JURNAL AKUNTANSI
Fajar Gustiawaty Dewi
Akuntansi, Universitas Lampung, Bandar Lampung, Indonesia
Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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The Effect of Village Fund Management Accountability and Village Policy on Community Welfare Ujang Wahyu Utomo; Sudrajat; Fajar Gustiawaty Dewi
Arkus Vol. 8 No. 1 (2022): Arkus
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/arkus.v8i1.173

Abstract

The village fund program aims to provide services to rural communities, maximum economic recovery, the main program of the central government according to village authority, adjustment of new village habits, and the main thing is the achievement of village community welfare. This study aims to determine the effect of village fund management accountability and village policies on community welfare. The study took place in the Tulang Bawang area by determining as many as 19 villages spread over 5 sub-districts out of 147 villages in 15 sub-districts in the Tulang Bawang district. The research variable consisted of the independent variable, namely the accountability of village fund management (X1) and village policies (X2), and the dependent variable in the form of community welfare (Y). The influence of the accountability variable for village fund management on community welfare produces a path coefficient value of 0.237 with a T-statistic of 1.349 and P values of 0.178. The influence of village policy variables on community welfare produces a path coefficient value of 0.299 with a T-statistic of 1.835 and P values of 0.067. In conclusion, accountability for the financial management of village funds does not affect the welfare of the community. Meanwhile, village policies have a positive effect on the welfare of the community in Tulang Bawang village.
PENGARUH KINERJA KEUANGAN PEMERINTAH DAERAH TERHADAP PERTUMBUHAN EKONOMI Reza Rinova; Fajar Gustiawaty Dewi
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 (878.972 KB) | DOI: 10.23960/jak.v24i2.192

Abstract

Expansion of regions is aimed to prosper the community. In 2018 as many as 314 proposals for expansions could not be approved by the Minister of Home Affairs because the impact was not in line with expectations. This study aims to see the direct effect of the financial performance of the newly formed government regions on economic growth. Expansion area are divided into two forms, namely the old expansion area and the new expansion area. The financial performance of the local government is measured using the ratio of decentralization rates, regional dependency ratios, and the effectiveness of LGR (Locally-Generated Revenue) ratios. Population in this study is all the expansion areas of districts/cities on the island of Sumatera. Time-series secondary data year 2013-2017 covering regional original income, total regional income, transfer income, regional original income budget, and realization of Gross Regional Domestic Product (GRDP) were used. Using SPSS tool, the results shows that the ratio of the degree of decentralization has a negative effect on economic growth. Furthermore, regional dependency ratios do not affect economic growth. The LGR effectiveness ratio has a positive effect on economic growth.
PENGARUH PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, MOTIVASI KERJA DAN KAPASITAS SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN Friska Septriyanda Patraini; Fajar Gustiawaty Dewi; Dewi Sukmasari
Jurnal Akuntansi dan Keuangan (JAK) Vol 26 No 1 (2021): JAK Volume 26 No 1, Januari 2021
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (867.738 KB) | DOI: 10.23960/jak.v26i1.237

Abstract

Layoffs carried out by construction companies are caused by the weak performance of employees working at the company. Apart from being based on labor issues, layoffs are also influenced by internal problems in construction service companies. Given this phenomenon, it is necessary to conduct research on the performance of construction company employees. In order to improve employee performance, internal control is needed that can reduce the occurrence of actions that are not in accordance with the rules. Where good internal control is shown by an efficient and effective accounting information system, especially in presenting information in accordance with the needs of management and other parties who need it. In addition, employee performance can also decrease, this is due to a decrease in work motivation in employees. Work motivation is also related to the capacity of human resources, so that employee performance must be supported by the capacity of competent human resources to provide optimal benefits.
Pelatihan Standar Akuntansi Pesantren dalam penyusunan laporan keuangan bagi staf keuangan pondok pesantren Yuliansyah Yuliansyah; Fajar Gustiawaty Dewi; Yunia Amelia
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpm.v1i1.57

Abstract

Kegiatan pengabdian ini bertujuan untuk membantu pesantren agar dapat lebih baik dalam menyusun laporan keuangannya agar akuntabilitas dan tanggung jawab dari laporan keuangan dapat dipertanggungjawabkan ke publik secara lebih baik pesantren untuk penyusunan laporan keuangan berdasarkan standar akuntansi pesantren. Lokasi mitra pengabdian berada di Way Ratai Kabupaten Pesawaran dan di Dusun Umbul Kates Tanjung Sari Natar, dimana terdapat pondok pesantren penghafal alquran dan Pondok Pesantren Al Hidayah. Metode yang digunakan pelatihan, pendampingan dan pendampingan penerapan Teknologi dengan Luaran dari hasil pengabdian ini adalah meningkatnya pengetahuan dan keahlian staf keuangan mitra dalam penyusunan laporan keuangan berdasarkan standar yang sudah ditetapkan oleh organisasi profesi Ikatan Akuntan Publik dan dapat dipublikasikan pada jurnal atau prosiding pengabdian pada masyarakat serta diberitakan dalam media online. Hasil pengabdian yang dilaksanakan secara keseluruhan, kenaikan pengetahuan dan pemahaman peserta pelatihan rata-rata 30 persen dari keseluruhan peserta. Sedangkan kenaikan sebesar 0 persen dialami oleh 5 peserta yang tetap belum memahami mengenai materi yang disampaikan dan merasa kurang cukup waktunya, membutuhkan penjelasan secara lebih intens. 100 persen peserta kegiatan rata-rata belum pernah mengikuti pelatihan sejenis, sehingga dibutuhkan pendampingan lebih lanjut. Kata kunci: Pelatihan, Pedoman Akuntansi Pesantren
MODEL KESUKSESAN IMPLEMENTASI SISTEM INFORMASI PERBANKAN UNTUK MENINGKATKAN KEPUASAN DAN KEUNTUNGAN (NET BENEFIT) PERUSAHAAN (STUDI KASUS PADA PT BANK MANDIRI (PERSERO) TBK Imanuriea Annisa Putri; Fajar Gustiawaty Dewi; Fitra Dharma
Equity: Jurnal Ekonomi Vol 7 No 1 (2019): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.097 KB) | DOI: 10.33019/equity.v7i1.25

Abstract

Perkembangan teknologi informasi yang sangat pesat, memberikan kemudahan kepada segala lapisan masyarakat untuk mempermudah kehidupannya, baik kehidupan masyarakat secara pribadi atau kehidupan masyarakat profesional. Teknologi informasi dapat diakses atau dapat digunakan untuk kepentingan yang mendasar atau kepentingan tingkat yang lebih tinggi.Informasi selalu menjadi elemen penting dalam aktivitas manusia. Sistem informasi yang tidak terintegrasi dengan baik akan berimplikasi pada hal yang tidak sesuai dengan tujuan. Seperti informasi yang diperoleh peneliti bahwa laporan keuangan Perbankan Nasional dalam beberapa tahun terakhir secara umum sangat baik, dimana dilaporkan oleh masing-masing bank pada laporan keuangan tahunannya. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh kualitas informasi dan kualitas sistem terhadap kesuksesan implementasi sistem informasi perbankan untuk meningkatkan kepuasan dan keuntungan (net benefit) perusahaan. Pengumpulan data dalam penelitian ini menggunakan metode survey online dengan menyebarkan kuesioner kepada 369 sampel menggunakan google form lalu pengujian dilakukan dengan menggunakan software SmartPLS. Hasil pengujian hipotesis menunjukkan bahwa kualitas informasi berpengaruh positif terhadap kepuasan pengguna, kualitas sistem berpengaruh positif terhadap kepuasan pengguna, dan kepuasan pengguna berpengaruh positif terhadap net benefit.
DAMPAK EFEKTIVITAS PENERAPAN SISTEM REWARD DAN GAYA KEPEMIMPINAN TERHADAP KINERJA PEGAWAI PADA DIREKTORAT JENDERAL PAJAK (DJP) Muhammad Kurniawan Al Bashir Tamar; Fajar Gustiawaty Dewi; Rindu Rika Gamayuni
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5694

Abstract

Employees are the main assets of an agency and have an important role in an agency, namely as thinkers, planners, and controllers of agency activities. Good employee performance is very important in supporting the smooth work that is the burden and responsibility of an agency. The purpose of this study is to examine more deeply the impact of whether the performance of employees who are given financial rewards is more effective than the performance of employees who are given non-financial rewards and whether the performance of employees who are given a charismatic leadership style is more effective than the performance of employees who are given an authoritarian leadership style. further analyze the performance of employees who are given financial rewards and charismatic leadership styles are more effective than those who are given non-financial rewards and authoritarian leadership styles at the Directorate General of Taxes (DGT) in Lampung Province. The mean difference test and Analysis of Variance (ANOVA) test were used for the comparison results. The results of the tests carried out showed that there was a significant (significant) difference between the performance of employees who were given financial and non-financial rewards at the Directorate General of Taxes (DGT) in Lampung Province. There is a significant (significant) difference between the performance of employees who are given a charismatic leadership style and an authoritarian leadership style. The performance of employees who are given financial rewards and a charismatic leadership style simultaneously is different from the performance of employees who are given non-financial rewards and an authoritarian leadership style simultaneously at the Directorate General of Taxes (DGT) in Lampung Province.
Pengaruh Earnings Management Terhadap Nilai Perusahaan Dimoderasi Dengan Praktik Corporate Governance Ludwina Damei; Einde Evana; Yenni Agustina; Fajar Gustiawaty Dewi
Jurnal Akuntansi dan Keuangan Vol 13, No 2 (2022): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v13i2.2742

Abstract

Problems in the practice of corporate governance arise and occur because of differences and separation between control and ownership of the company. This study has a purpose, including to analyze the effect of Earning Management on firm worth, to investigate the impact of Corporate Governance on firm worth, and to dissect the benefits of Corporate Governance effect on firm worth and acquiring the executives. The populace taken in this study is organization information recorded on the IDX. Inspecting was done utilizing purposive examining strategy. The data used by the researcher includes secondary data, namely quantitative data obtained from the BEI website. The data collection method of this research is documentation data. The stages of data analysis were carried out through the stages of descriptive statistics, classical suspicion tests, and speculation testing. The outcomes showed that income the board had a critical adverse consequence on firm worth, institutional proprietorship as a directing variable of profit the executives on firm value had a significant positive effect, and the independent commissioner variable as moderating variable of earnings management on firm value had a significant positive effect
Faktor - Faktor yang Mempengaruhi Pengungkapan Aset Biologis Sesudah Penerapan PSAK 69 Selvia Maya Suci; Fajar Gustiawaty Dewi; Sari Indah Oktanti Sembiring
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2022): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i1.1682

Abstract

Purpose: This study aims to examine the effect of asset intensity, company size, KAP Big Four, public ownership, and profitability on disclosure of biological assets. Non-Cylical Consumer companies are the object of this study, and there are 48 data samples. Research Methodology: The testing technique used is purposive sampling, namely selecting samples with a particular model. In addition, the measuring tool used is SPSS 24. Result: Previous researchers showed, that the disclosure of biological assets is influenced by its intensity. In addition, company size has no effect on the disclosure of biological assets. Meanwhile, KAP Big Four has a significant and negative influence on the disclosure of biological assets. Furthermore, disclosure of biological assets is not affected by public ownership. implies that disclosure of organic resources will not be affected by open ownership. Profitability also has no effect on the disclosure of biological assets, so that profitability will not affect the disclosure of biological assets. Limitation: This study only uses the independent variables of biological asset intensity, company size, KAP Big4, public ownership, and profitability, and only uses the non-cyclical consumer sector listed on the IDX. Contribution: Companies, especially those that have gone public and are listed on the IDX, can benefit from this research. In addition, investors interested in investing can benefit from not only viewing the company's financial statements but also the disclosure of its biological assets for future research purposes. In this study, the variables, sample size, and population, and time of year were updated.
Pemilihan Karier sebagai Akuntan Publik bagi Mahasiswa Universitas Lampung dengan Pendekatan Theory of Planned Behavior Santi Dwina Dewanti; Fajar Gustiawaty Dewi; Rindu Rika Gamayuni; Komarudin Komarudin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2023): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i2.1176

Abstract

Purpose: This research aims to see how attitudes, subject norms, behavioral perception control and GPA on the interest in a career as a Public Accountant in the perception of accounting students at the University of Lampung Research methodology: This research is a quantitative research. The data were collected using questionnaire survey. In order to achieve the goal study, this study was conducted by examining 347 respondents. The analysis method in this study used the Bootstrapping Test which is analyzed using the smart PLS 2021 program. Results: The result showed that attitudes and perceived behavioral control did not have a positive effect on the career interest of accounting students as public accountants. Limitations: This research was only conducted at 4 variables, namely attitudes, subjective norms, behavioral perception control, and GPA. This can be ignored by several indicators or other variables that have a greater contribution or reason to interest in a career as a Public Accountant. Contributions: This study has contributions to the enrichment of the theoretical approach of planned behavior, especially the involvement of accounting student behavior perception control as public accountants.
Diversitas Dewan Komisaris dan Pengaruhnya Terhadap Tingkat Pengungkapan Manajemen Risiko Perusahaan Robby Ananda; Fajar Gustiawaty Dewi
Journal Economy and Currency Study (JECS) Vol. 5 No. 1 (2023)
Publisher : Pusdikra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51178/jecs.v5i1.1317

Abstract

One of the challenges facing the business world today is vulnerability to unwanted risks. For this reason, a comprehensive risk management system is needed to mitigate bad things and increase stakeholder confidence in the company. The leadership structure of Indonesian organizations that adheres to the two-tier concept by separating the roles and responsibilities of Commissioners and directors causes the board of Commissioners and directors to also carry out internal control functions. This leadership structure involves the commissioner's role in terms of risk management disclosure. On the other hand, the issue of diversity in public companies in Indonesia is a factor that affects the complexity of alternative decision-making that affects the disclosure of risk management. This study will examine the effect of diversity of Commissioners such as age, gender, and educational background on the level of disclosure of Corporate Risk Management. This study will take a sample of state-owned companies in Indonesia that are registered as members of the IDX during 2018-2019. This study will use the size of the company as a control variable. The analysis technique used is multiple regression analysis with a significance level of 5%. This study concluded that age diversity had no effect, while gender diversity and educational background diversity of company commissioners had an effect on risk management disclosure. This study shows that in addition to government regulations that have not been fully implemented on risk management disclosure obligations, it also shows that the background of the board of commissioners can affect the level of disclosure of the company's risk management in general. Transparency of risk management information will affect the level of confidence of investors and external stakeholders in the resilience and ability of the company in the face of uncertain situations.
Co-Authors Agus Zahron Idri Amelia, Yunia Dewi Sukmasari Einde Evana fitra dharma Friska Septriyanda Patraini Imanuriea Annisa Putri Komalasari, Agrianti Komarudin Komarudin Liza Alvia Ludwina Damei Muhammad Kurniawan Al Bashir Tamar Reni Oktavia Reni Oktavia Reska Amalia Soleha Reza Rinova Rindu Rika Gamayuni Rindu Rika Gamayuni Robby Ananda Santi Dwina Dewanti Sari Indah Oktanti Sembiring Saring Suhendro Saring Suhendro Selvia Maya Suci Shafa Alya Hanan Sudrajat sudrajat Ujang Wahyu Utomo Watim Maysaroh yenni agustina Yuliansyah Yuliansyah