Article Per Year (5 Year)
p-Index From 2021 - 2026
3.247
P-Index
This Author published in this journals
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 Jurnal Abdimas Bina Bangsa Arkus Jurnal Akuntansi dan Keuangan (JAK) Asian Journal of Economics and Business Management E-journal Field of Economics, Business and Entrepreneurship (EFEBE) JAATB E-JURNAL AKUNTANSI Jurnal Ekonomi Manajemen Bisnis dan 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 Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
KOMITE AUDIT, FINANCIAL DISTRESS, DAN MANAJEMEN LABA: STUDI EMPIRIS PADA BADAN USAHA MILIK NEGARA DI INDONESIA Fajar Gustiawaty Dewi; Agrianti Komalasari; Liza Alvia
Jurnal Akuntansi dan Keuangan (JAK) Vol 29 No 1 (2024): JAK Volume 29 No 1 Tahun 2024
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v29i1.2549

Abstract

Kondisi financial distress yang dialami oleh beberapa Badan Usaha Milik Negara (BUMN) belakangan ini memotivasi perlunya dilakukan penelitian mengenai faktor anteseden dan konsekuennya. Komite audit yang telah diwajibkan keberadaannya di semua BUMN menjadi salah satu pilar tata kelola yang baik untuk mencegah terjadinya financial distress. Namun perlu dilakukan evaluasi mengenai peran komite audit mengingat financial distress BUMN masih terjadi. Kondisi financial distress dapat mendorong manajer untuk melakukan manajemen laba agar labanya terlihat bagus dengan menggunakan kebijakan akuntansi akrual. Penelitian ini bertujuan untuk menguji model penelitian yang masih jarang dilakukan dengan menempatkan financial distress sebagai variabel pemediasi (mediating) pengaruh karakteristik komite audit terhadap praktik manajemen laba pada Badan Usaha Milik Negara. Hal ini diharapkan dapat memberikan jawaban mengapa pada BUMN yang merugi tiba-tiba dapat membukukan laba yang fantastis secara cepat. Penelitian ini akan dilakukan dengan menggunakan metoda kuantitatif untuk menguji dan menganalisis pengaruh aktivitas komite audit, ukuran komite audit, dan kompetensi komite audit dalam menurunkan praktik manajemen laba melalui penurunan financial distress pada BUMN. Penelitian ini menggunakan path analysis. Sampel penelitian diambil dengan menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa aktivitas dan kompetensi komite audit tidak berpengaruh terhadap financial distress. Ukuran komite audit berpengaruh secara signifikan terhadap financial distress. Selanjutnya financial distress tidak berpengaruh terhadap manajemen laba, dan tidak memediasi pengaruh karakteristik komite audit terhadap manajemen laba. Hasil penelitian memberikan bukti bahwa peranan komite audit masih perlu ditingkatkan dalam mengatasi kesulitan keuangan yang dialami BUMN. Demikian pula peranan pemerintah sangat penting dalam membuat regulasi terkait peran komite audit.
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.
PKM OPTIMALISASI SKALABILITAS PRODUKSI DAN INOVASI MANAJEMEN UNTUK MENINGKATKAN USAHA NAZ CAKE AND COOKIES LAMPUNG Dewi, Fajar Gustiawaty; Alvia, Liza; Agramanisty Azdy, Rezania; Novelidhawaty, Yossie
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1306

Abstract

Naz Cake & Cookies is a small and medium-sized enterprise (SME) engaged in the food industry, specializing in various cakes, traditional snacks, and bread. The production site is located in Perum Beringin, Kemiling District, Bandar Lampung, approximately 7 km from the University of Lampung. This business was founded by M. Fa’iq Teza Putra on January 27, 2009, and obtained its Business Identification Number (NIB) on February 3, 2021, while also being a registered taxpayer.Several challenges faced by the partner include: difficulties in financial management, ineffective financial record-keeping, suboptimal stock management, disorganized storage and poor maintenance of production equipment, and an ineffective First In First Out (FIFO) system.To address these issues, the Program Implementation Team has proposed solutions, such as improving business and production management by applying Appropriate Technology (TTG), including the Naz e-inventory system and si APIK Application training from Bank Indonesia. The program runs for eight months through several stages, including situation analysis, training, and evaluation. The program outcomes include several publications, video tutorials, promotional designs, the provision of production tools, and results indicating an increase in partner knowledge and skills by up to 90% in business management, 87% in production, and 85% in technology application
The analysis of SAKTI system implementation in government financial reporting using UTAUT approach Agustina, Resti; Dewi, Fajar Gustiawaty; Dharma, Fitra
Asian Journal of Economics and Business Management Vol. 4 No. 1 (2025): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53402/ajebm.v4i1.473

Abstract

This research investigates the implementation of the Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) in the financial reporting process of government agencies using the Unified Theory of Acceptance and Use of Technology (UTAUT) approach. The study was conducted on 60 work units within the Ministry of Religious Affairs in Lampung Province, involving 179 respondents, including treasurers, GLP operators, and fixed asset and inventory BMN operators. This research examines the influence of performance expectancy, effort expectancy, social influence, and facilitating conditions on individuals' behavioral intentions to use SAKTI and its impact on usage behavior. Data were collected through a questionnaire survey and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings indicate that performance expectancy, effort expectancy, and social influence positively affect behavioral intention, while facilitating conditions have a more direct impact on usage behavior. These findings provide practical implications for the government to enhance the adoption of accounting information systems and strengthen transparency and accountability in public financial management.
Pengaruh Kinerja Keuangan Terhadap Financial Distress Perusahaan Asuransi di Indonesia Sebelum dan Saat Pandemi Covid-19 Watim Maysaroh; Saring Suhendro; Fajar Gustiawaty Dewi
E-Jurnal Akuntansi Vol 32 No 3 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i03.p18

Abstract

The purpose of the study was to determine the effect of profitability, liquidity, and leverage on financial distress and to determine the financial distress condition of insurance companies on the IDX before and during the pandemic. The sample used purposive sampling method on 15 insurance companies in Indonesia. The test was carried out using multiple linear regression with SPSS 25. The results showed that ROE and CR had no significant effect on financial distress. Meanwhile, DAR has a significant negative effect on firm value. The Z-Score shows that the Harta Aman Pratama Tbk (AHAP) Insurance company experienced financial distress before Covid-19 and was in the gray area category at the time of Covid-19. Meanwhile, Malaca Trust Wuwungan Insurance Tbk (MTWI) is in the gray area category during the Covid-19 period and during the Covid-19 period. Keywords: Financial Distress; Profitability; Liquidity; Leverage; Altman Z-Score.
PENGARUH SOLVABILITAS, PERTUMBUHAN PENJUALAN, DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI Heriza, Feni; Fajar Gustiawaty Dewi
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 3 No. 3 (2025): Vol.3 No.3 (2025)
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/efebe.v3i3.257

Abstract

Tujuan penelitian ini adalah untuk membuktikan secara empiris apakah solvabilitas, pertumbuhan penjualan, dan kinerja lingkungan berpengaruh terhadap profitabilitas. Metode penelitian dengan menggunakan metode purposive sampling. Hasil penelitian ini adalah solvabilitas yang di proksikan oleh DER dan pertumbuhan penjualan berpengaruh terhadap profitabilitas yang diproksikan oleh ROA sedangkan kinerja lingkungann tidak berpengaruh terhadap profitabilitas.
The Effect Of Corporate Governance on Company Value Aruw Widya Mawarni; Fajar Gustiawaty Dewi; Fitra Dharma
Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Vol. 1 No. 1 (2024): (July) Jurnal Ekonomi Manajemen Bisnis dan Akuntansi
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/jemba.v1i1.2

Abstract

This article aims to describe the importance of good corporate governance in a company. This research method uses qualitative research methods with a literature review approach. The research data source is in the form of articles related to Good Corporate Governance. The results of the literature review show that good corporate governance that is implemented well will be able to influence the company's financial performance and the value of the company in the eyes of investors. Good Corporate Governance exists to direct companies to be better at managing the company. Good company management can influence company value and also company performance. With increasing company performance and company value, investors believe that the company can fulfill the obligations of its shareholders. That way, investors will have the confidence to invest their capital in the company. With many investors who believe in investing their capital in the company, the company's operational activities will also be better.
Dampak Tata Kelola Perusahaan Dan Dewan Direksi Perempuan Terhadap Keberlangsungan Perusahaan: Sebuah Artikel Review Maria Maranatha Gultom; Fajar Gustiawaty Dewi; Fitra Dharma
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i2.265

Abstract

This paper was written in response to an era of gender equality and inclusion, regulators, and society built an environment in which women entered workplaces that were previously considered male-dominated. In this era, the number of female employees at various levels of hierarchical organizations is increasing day by day, but when it comes to top-level managerial positions or participation on company boards, women's involvement is reported to be lacking worldwide. This research was established to determine whether female directors' composition has affected sustainability performance. This research found that according to several studies said that the Board of Directors of Women is more trustworthy than male colleagues in creating corporate sustainability, female directors do not want to be involved in matters of unethical behavior, such as earnings management. As women directors have theorized to be more risk-averse and conservative than their male counterparts, female directors are more concerned with their reputations. Female directors show more active collaboration and power-sharing in board meetings than male directors.
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 | 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.
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.
Co-Authors Agramanisty Azdy, Rezania Agus Zahron Idri Agustina, Resti Amelia, Yunia Aruw Widya Mawarni Dewi Sukmasari Dharma, Fitra Dharma, Fitra Einde Evana fitra dharma Friska Septriyanda Patraini Harsono Edwin Puspita Heriza, Feni Imanuriea Annisa Putri Komalasari, Agrianti Komarudin Komarudin Liza Alvia Liza Alvia Ludwina Damei Maria Maranatha Gultom Muhammad Kurniawan Al Bashir Tamar Novelidhawaty, Yossie Putri Mardhiana 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