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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 Jurnal Abdimas Bina Bangsa Arkus Jurnal Akuntansi dan Keuangan (JAK) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Asian Journal of Economics and Business Management E-journal Field of Economics, Business and Entrepreneurship (EFEBE) 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

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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.
THE IMPACT OF POLITICAL TIES, FAMILY OWNERSHIP AND BOARD POSITIONS ON GOOD GOVERNANCE: A LITERATURE REVIEW Widyaningrum, Agustina Wahyu; Dewi, Fajar Gustiawaty; Syaipudin, Usep
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.951

Abstract

This article explores the evolution of corporate governance in Indonesia through literature review approach. The article accentuates the pivotal role of political connections in surmounting external challenges, while vigilantly recognizing potential risks, such as manipulated financial reporting aligned with the interests of controlling shareholders. Within the realm of family-owned enterprises, where familial influence often permeates key leadership roles, the centralized nature of family ownership introduces complexities in decision-making, necessitating a careful examination of policy quality to attain organizational objectives. In its conclusion, the study also underscores the perpetual necessity for transparent practices, stringent regulatory enforcement, and ethical governance. The intricate interplay between ownership structures, political affiliations, and corporate performance emerges as a crucial focal point for fostering enduring prosperity and resilience within the landscape of Indonesian businesses.
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 Mawarni, Aruw Widya; Dewi, Fajar Gustiawaty; Dharma, Fitra
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.
Co-Authors Agramanisty Azdy, Rezania Agus Zahron Idri Agustina, Resti Amelia, Yunia Dewi Sukmasari Dharma, Fitra Einde Evana fitra dharma Friska Septriyanda Patraini Heriza, Feni Imanuriea Annisa Putri Komalasari, Agrianti Komarudin Komarudin Liza Alvia Liza Alvia Ludwina Damei Mawarni, Aruw Widya Muhammad Kurniawan Al Bashir Tamar Novelidhawaty, Yossie 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 Syaipudin, Usep Ujang Wahyu Utomo Watim Maysaroh Widyaningrum, Agustina Wahyu yenni agustina Yuliansyah Yuliansyah