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All Journal Jurnal Widya Manajemen & Akuntansi The Indonesian Accounting Review Ilmiah Manajemen Bisnis Infestasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Ekonomi Bisnis J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Akuntansi Atma Jaya Accounting Reseach (AJAR) SULUH: Jurnal Abdimas INTEGRITAS : Jurnal Pengabdian Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Keuangan dan Perbankan SENAPAS Riset Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI Jurnal Akuntansi Kontemporer
Dyna Rachmawati
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Kajian Perbandingan Tax Treaty Model: OECD, UN, dan US Rachmawati, Dyna
Jurnal Widya Manajemen & Akuntansi Vol 3, No 1 (2003)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3530.752 KB)

Abstract

The needs of tax treaty arise as international trade growth rapidly due to advancement of information technology. Taxa imposed on income derived from international trade are double. Tax treaty or tax convention is bilateral agreement for the avoidance of double taxation. This agreement arranges taxation rights. There are 3 (three) tax treaty model, which is used as reference to make bilateral agreement for the avoidance of double taxation. The first one is OECD Model made by The OECD Comittee of Fiscal. This model usually used by the OECD member, which is divided from developed countries. It is considered discriminative in tax imposing rights, especially for developing countries. The United Nations obligates to eliminate this discriminative by issuing UN Model in 1980. This is the second model and usually used by developing countries. The third model is US Model. This tax treaty is only used by United States to protect its interest in a board. As the first one borned, OECD Model is used as reference for both UN and US Model. Thus, this literature study used OECD Model as brainstorming in comparison. There are 2 (two) differences major between OECD Model and W Model. First, in OECD Model, there is an exclusive right in tax imposing on passive income. Second, limitations on lax imposing rights for source countries. The differences between OECD Model with US Model are basically caused by the needs of protection for US interest in aboard. So that, there are 3 (three) rules in US Model which aren't arranged by OECD Model. Those rules are: source of income, general rule of taxation and assistance of collection.
Aspek Penilaian dalam Perusahaan Dot Com Rachmawati, Dyna
Jurnal Widya Manajemen & Akuntansi Vol 4, No 1 (2004)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

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Abstract

New economy has come, begun by the advancement of information technology. It appears much dot.com company. Valuing the dot.com has challenged many financial experts. It becomes uneasy because the uncertainty is so high. This paper uses two approaches in valuing the dot.com company. The first one is qualitative approach. This approach requires acquainted of the company deeply by knowing the management team and business plan. The second one is quantitative approach. It offers two alternatives method, which is net present value or discounted cashflow and economic value added. Both are requires many assumptions. This paper tries to implement the valuation by valuing Indo.com. The result shows Indo.com has o great management team. Indo.com business is real though running the cyber business. Indo.com worth S 77 million under the assumptions made and using net present value methods
Analisis Strategi Perusahaan dalam Melakukan Merjer atau Akuisisi Inter atau Antar Industri Hari Y, C. Bintang; Rachmawati, Dyna
Ilmiah Manajemen Bisnis vol. 11 no. 1 Mei 2011
Publisher : Ilmiah Manajemen Bisnis

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Abstract

IMPLEMENTASI ENVIRONMENTAL MANAGEMENT ACCOUNTING DAN NILAI PERUSAHAAN: KINERJA OPERASIONAL PERUSAHAAN SEBAGAI PEMEDIASI Ester Putri Gita Pratiwi; Dyna Rachmawati
AJAR Vol 4 No 02 (2021): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v4i02.184

Abstract

The aim of this study is to test the implementation of environmental management accounting (EMA) on firm value indirectly through operational performance. EMA consists of Monetary Environmental Management Accounting (MEMA) and Physical Environmental Management Accounting (PEMA). This study uses 329 and 325 firm respectively for MEMA and PEMA. Research samples are manufacturing companies listed in Indonesian Stock Exchange during the period of 2017-2019. The results show that EMA, MEMA, and PEMA have no statistically effect on either to operational performance and firms’ value. It indicates that operational performance has no mediating role in the relationship between EMA and firm’s value. This study uses robustness test by replacing MEMA, PEMA with Environmental Quality Cost (EQC) approach as the measurement of EMA. EQC consists of prevention, detection, internal failure and external failure. The robustness test shows that EQC has positive impact on firms’ value indirectly through operational performance. It means that operational performance has mediating role in the relationship between EQC and firm’s value. This study contributes academically that EQC approach is the best measurement for EMA in manufacturing companies. Therefore, we suggest for the next study can adopt the EQC approach as the measurement of EMA.
Praktik Akuntansi Manajemen dan Dampaknya Pada Kinerja Startup Business Digital Dyna Rachmawati; Anjelina Anjelina
InFestasi Vol 17, No 1 (2021): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v17i1.10294

Abstract

Management accounting practice (MAP) is a management accounting method used to improve company performance. Previous studies have examined the impact of MAP implementation on the performance of conventional small and medium enterprises (SMEs). However, studies on the implementation of MAP in digital start-up business companies or digital SMEs are still limited. Therefore, the MAP implemented by this digital start-up business is differ from conventional SMEs. This study examines the impact of MAP implementation on the performance of digital business startups. The research data collection method is a survey by sending a questionnaire in the form of google form. The questionnaire is distributed to the digital start-up business community on social media telegram and center of entrepreneur acceleration of Faculty of Entrepreneurship. Respondents who filled out and returned the questionnaire are 56 digital business startups in Indonesia. Testing data using multiple regression analysis. The test results prove that (1) overall MAP and contemporary MAP have a positive impact on the performance of digital start-up businesses; while (2) traditional MAP has no impact on the performance of digital start-up businesses. This indicates that digital start-up businesses use contemporary MAP to improve customer value. Praktik akuntansi manajemen (PAM) adalah metode akuntansi manajemen yang digunakan untuk meningkatkan kinerja perusahaan. Penelitian-penelitian terdahulu telah menguji dampak implementasi PAM terhadap kinerja perusahaan dan usaha kecil menengah (UKM) konvensional. Namun demikian studi mengenai implementasi PAM pada perusahaan startup business digital atau UKM digital masih terbatas. Digitalisasinya dapat dalam bentuk produksi dan produk, atau proses keuangannya, atau proses penjualannya. Oleh karena itu, PAM yang diimplementasikan oleh startup business digital ini berbeda dengan UKM konvensional. Penelitian ini menguji dampak implementasi PAM terhadap kinerja startup business digital. Metode pengumpulan data penelitian adalah survei dengan mengirimkan kuesioner dalam bentuk google form. Kuesioner disebarkan pada komunitas pelaku startup business digital pada media sosial telegram dan pusat akselerasi pengusaha Fakultas Kewirausahaan. Responden yang mengisi dan mengembalikan kuesioner sebanyak 56 startup business digital di Indonesia. Pengujian data menggunakan analisis regresi majemuk. Hasil pengujian membuktikan bahwa (1) PAM secara keseluruhan dan PAM kontemporer berpengaruh positif terhadap kinerja startup business digital; sedangkan (2) PAM tradisional tidak berpengaruh terhadap kinerja startup business digital. Ini mengindikasikan bahwa startup business digital
Penguatan Bisnis Unit Kerupuk Singkong di UMKM Malang – Jawa Timur Adriana Anteng; Dyna Rachmawati; Andrew Joewono
J-Dinamika : Jurnal Pengabdian Masyarakat Vol 7 No 1 (2022): April
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/j-dinamika.v7i1.2486

Abstract

Upaya peningkatan unit usaha dilakukan di Unit Usaha Mikro Kecil Menengah (UMKM) “Karang Tumaritis”, Malang, Jawa Timur dengan membuat unit produksi kerupuk singkong. Secara umum, sistem manajemen dilakukan dengan tahapan: (1). Merencanakan sistem usaha dengan baik dan benar, (2). Melaksanakan pelatihan kewirausahaan di bidang olahan makanan ringan, (3). Merancang sistem manajemen usaha, termasuk pelatihan pembuatan SOP (Standard Operating Procedure) proses produksi dengan harapan agar kualitas produksi tetap terjaga kualitasnya, (4). Menggunakan mesin penggorengan kerupuk singkong otomatis dengan cara praktek langsung, (5). Membantu Mitra dalam proses legalitas produksi (ijin usaha produksi PIRT, Pangan Industri Rumah Tangga). Berdasarkan kegiatan ini, menghasilkan luaran berupa unit produksi kerupuk singkong yang dikelola oleh UMKM Karang Tumaritis Malang, Jawa Timur. Unit produksi ini berupa mesin penggorengan yang berbasis teknologi tepat guna, sehingga masyarakat dapat termotivasi untuk mengaplikasikan ilmu pengetahuan dan teknologi dalam kehidupan sehari-hari.
Sticky cost determinants: Which one has the stronger impact? Michelle Soegiharto; Dyna Rachmawati
The Indonesian Accounting Review Vol 12, No 2 (2022): July - December 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v12i2.2825

Abstract

Sticky cost is a phenomenon that can occur in companies and it is an unbalanced response of costs to changes in output. Since it can reduse company profits, it should not occur. Therefore, it is important to know the determinants that influence it so that the company can control properly redusing it. The aim of this research is to test which the determinants that have the impact of Covid-19, asset intensity, employee intensity, equity intensity, management incentives, profitability, and intellectual capital on sticky cost.This research is a quantitative research with  object of manufacturing companies listed on the Indonesia Stock Exchange with observation period of 2019-2020. This research uses financial data from annual report and summary of minutes General Meeting of Shareholders. The sample selection technique used purposive sampling method. This research involved two data analysis techniques. There are multiple linear regression for main test and logistic regression for additional test. The results of the main test show that employee intensity and intellectual capital have impact on sticky cost. But, the Covid-19, asset intensity, equity intensity, management incentives, and profitability have no impact on sticky cost. The main test result is supported by the additional test, in term of first, intellectual capital has impact on sticky cost. Second, the other determinants remain no impact on sticky cost. The implications of this research are management should be carefull to make investment in intangible assets and use employee intensive. As those determinants can increase sticky cost.
RELEVANSI NILAI PENGUNGKAPAN MODAL INTELEKTUAL SECARA VOLUNTARY DAN INVOLUNTARY (THE VALUE RELEVANCE OF INTELLECTUAL CAPITAL VOLUNTARY AND INVOLUNTARY DISCLOSURES) Rachmawati, Dyna; Susilawati, C. Erna
Jurnal Akuntansi dan Keuangan Indonesia Vol. 15, No. 2
Publisher : UI Scholars Hub

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Abstract

The main purpose of this study is to examine the value relevance of intellectual capital dis-closures voluntary and involuntary. Previous studies use annual reports as main source to determine intellectual capital disclosures voluntary. Annual report is less reliable, unobjec­tive and contain advertorial. This study seeks for alternative sources to identify intellectual capital disclosures. To determine intellectual capital disclosures voluntary (involuntary), we use website (online business media). This study uses companies in Kompas 100 during Janu­ary – December 2017 as research samples. Intellectual capital disclosures measured by con­tent analysis method. The results show that intellectual capital disclosures both voluntary and involuntary have value relevance. The main contribution of this study is an alternative source to collect data on intellectual capital disclosures.
Implementasi Sistem Pengendalian Manajemen pada UMKM Batik Lasem Veronica Puspitasari; Dyna Rachmawati; Crescentia Shelfina
Jurnal Keuangan dan Perbankan Vol 15, No 1 (2018): Jurnal Keuangan Dan Perbankan, Volume 15 No. 1, Desember 2018
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.271 KB) | DOI: 10.35384/jkp.v15i1.161

Abstract

The competition between the newly established batik business and a business that has been handed down in Lasem Subdistrict has made an owner must have a management control system in his business which is useful for achieving the stated goals. This study will discuss the implementation of management control systems in Batik Lasem MSMEs with the aim of analyze strategic planning, budgeting, and performance measures in Griya Batik Gajah and Indah Aneka Warna, while also discussing comparisons between the two MSMEs. This research is descriptive research with the object of research in the Batik Lasem UMKM which has changed ownership for four years and eight years, namely Griya Batik Gajah and Indah Aneka Warna. The source of the data is taken from the results of interviews and observations with the owners of the batik businesses. The results showed that the stages in strategic planning, in Griya Batik Gajah and Indah Aneka Warna have not performed optimally because owners argued that batik business still belongs to small business. Phases in the preparation of the budget has not yet been performed in its entirety, the owner just do simple budget drafting. Performance measures also has not performed in its entirety, both companies did not do an evaluation in terms of employee retention because that employees enter by com-paring salary obtained is reasonable in the batik business, as well as the evaluation of the reduction time cycle is not done because the number of employees is in accordance with the existing work .
Strategi Diversifikasi dan Kinerja Perbankan: Good Corporate Governance sebagai Pemoderasi Nathania Sandra; Dyna Rachmawati
Jurnal Ekonomi Akuntansi dan Manajemen Vol 22 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v22i1.34512

Abstract

This study aims to examine first, the application of diversification strategy to banking performance. The banking industry has not been studied much in previous studies. The banking industry is an industry that is highly regulated by the government or highly regulated. This resulted in the intensity of competition in this industry. Diversification can be one way to overcome the threats faced by banks. The bank diversification strategy in this study is divided into 2 segments, namely: banking products and banking operational areas. The implementation of a diversification strategy in banking has resulted in more diverse management duties and responsibilities in controlling their subordinates, thus requiring good corporate governance (GCG). GCG is expected to support the effectiveness of diversification strategy implementation. The second objective of this study is to examine the role of GCG as a moderator in the relationship between the diversification strategies on banking performance. This study uses 150 banking objects listed on the Indonesia Stock Exchange for the 2016-2020 periods. The results of this study prove that, first, the strategy of diversifying the operational area (product) segment is able to increase (decrease) banking performance. Second, GCG has a moderating role. GCG in diversifying the operational area (product) segment strengthens (weakens) its positive (negative) impact on banking performance. The results of this study have implications, namely (1) banking management needs to implement a diversification strategy to improve its performance, and (2) GCG is important for banks because it is able to support the effectiveness of diversification strategies. Keywords: Diversification Strategy, Bank Performance, Good Corporate Governance
Co-Authors Adriana Anteng Adriana Anteng Anggorowati Agnes Utari Widyaningdyah Andrew Joewono Andrew Joewono, Andrew Anjelina Anjelina Antonius Susanto Chatarina Dian Indrawati Chow Poh Ling Cicilia Erna Susilawati Crescentia Shelfina Diyah Tulipa Esa, Ariston Oki Ester Putri Gita Pratiwi Gabriela Santoso Handayani, Nenik Hari Y, C. Bintang Ivan Gunawan Kristina, Natalia Laiman, Sean Jonathan Lorensius Anang Setiyo Waloyo Malehere, Mario Marvin Putra Martina Dwi Puji Astri Ongkorahardjo Matias Andika Yuwono Michelle Soegiharto Murdiyanto, Danang Mylano, Efferin Artjan Nathania Sandra Nenik Handayani Novie Erawati Suwiji Palit, Wilthy Clinton Freinadementz Pranjoto, Hartono Robik Anwar Dani Soegiharto, Michelle Srianta, Ignatius Suseno, Thomas Putut Indarto Suwiji, Novie Erawati Thomas Indarto Putut Suseno Veronica Puspitasari Veronika Rahmawati Winarto, Kezia Wirawan, Grace