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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 Jurnal Abdimas Mandiri INTEGRITAS : Jurnal Pengabdian Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Abdi Insani 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 Civil Engineering, Building, Construction & Architecture 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 Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGARUH RELEVANSI NILAI, PERENCANAAN PAJAK, PSAK 239, DAN KESEHATAN KEUANGAN TERHADAP RETURN SAHAM Mylano, Efferin Artjan; Rachmawati, Dyna
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.548

Abstract

Investor saham terus meningkat karena masyarakat menyadari bahwa return saham yang diperoleh dapat membantu dalam pencapaian financial freedom dengan sektor perbankan sebagai pilihan utama karena paling aman. Investor akan menganalisis perusahaan perbankan dari relevansi nilai data yang tersedia, strategi yang digunakan oleh perusahaan perbankan, seperti perencanaan pajak dan PSAK 239 terkait hedging derivative, dan keuangan perbankan, yang dilihat dari rasio CAMEL. Maka dari itu, penelitian ini ditujukan untuk mengkaji relevansi nilai, perencanaan pajak, PSAK 239, dan kesehatan keuangan terhadap return saham perbankan. Penelitian menggunakan pendekatan kuantitatif dengan pengujian hipotesis dan analisis data dengan e-views. Jumlah sampel penelitian ini 40 perusahaan perbankan yang terdaftar di BEI tahun 2019-2023. Teknik analisis yang digunakan pada penelitian ini adalah regresi linier majemuk. Hasil penelitian ini menjelaskan bahwa relevansi nilai berpengaruh signifikan positif terhadap return saham; perencanaan pajak, PSAK 239, dan capital adequacy ratio tidak berpengaruh terhadap return saham; return on assets berpengaruh negatif terhadap return saham; net interest margin dan beban operasional pada pendapatan operasional tidak berpengaruh terhadap return saham; serta loan to deposit ratio berpengaruh negatif terhadap return saham. Implikasi pada penelitian ini diharapkan dapat berperan sebagai referensi dalam pembelajaran, pemilihan keputusan investasi, dan penelitian selanjutnya.
Sticky cost determinants: Which one has the stronger impact? Soegiharto, Michelle; Rachmawati, Dyna
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.
KEMAMPUAN DEKOMPOSISI PAJAK TANGGUHAN UNTUK MEMPREDIKSlKAN ARUS KAS Rachmawati, Dyna
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.440

Abstract

This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities. The second model tests the predictive ability of decomposition of deferred tax assets and deferred tax fiat'ility. There are various results of the predictive ability of decomposition of deferred tax liabilities. Depreciation and amortisation is not cash flows predictor. Capital lease and other temporary differences are statistically significant towards cash flows. It means that they are cash flows predictor.
Kemampuan Dekomposisi Pajak Tangguhan untuk Memprediksikan Arus Kas Rachmawati, Dyna
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.1018

Abstract

This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities. The second model tests the predictive ability of decomposition of deferred tax assets and deferred tax liability. There are various results of the predictive ability of decomposition of deferred tm liabilities. Depreciation and amortization is not cash flows predictor. Capital lease and other temporary differences are statistically significant towards cash flows. It means that they are cash flows predictor.
ANALISIS PERBEDAAN MODAL INTELEKTUAL ANTAR INDUSTRI: PERBANKAN, TELEKOMUNIKASI, DAN MANUFAKTUR Suwiji, Novie Erawati; Rachmawati, Dyna
Jurnal Akuntansi Kontemporer Vol. 9 No. 1 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i1.2535

Abstract

Development of information technology in the era of globalization make the business environment more dynamic. Compa-nies need a resource that can provide a competitive advantage for the company to be competitive in the business environment, namely intellectual capital. Many studies have proven the benefits of intellectual capital in various industries. Almost every in-dustry has felt the impact of the increase in intellectual capital (Luthy, 1998). But the characteristics of each industry is different, then the intellectual capital investment will be different. The hypothesis that emerged in research on certain industries have dif-ferent intellectual capital with other industries. Therefore, this study aims to demonstrate empirically the intellectual capital dif-ferences between industries, namely banking, telecommunications, and manufacturing with two methods that VAICTM and con-tent analysis. The object of this research is the corporate banking, telecommunications, and listed on the Stock Exchange in 2014 with a sample of 143 companies selected by purposive sampling technique. Hypothesis testing using different test average (inde-pendent sample T-test). The research proves that there is a difference between the intellectual capital of the banking, telecommu-nications, and manufacturing industry with content analysis. While the method VAICTM only proves that there is a difference between the intellectual capital of the banking and manufacturing industry. Analysis report of VAICTM method proves that the manufacturing industry has the intellectual capital that is higher than the two other industries. While content analysis method proves that telecommunications industry has the intellectual capital that is higher than the banking and manufacturing industry.
ANALISIS PENGARUH PENGUNGKAPAN SEGMEN OPERASI TERHADAP RISIKO INVESTASI Handayani, Nenik; Rachmawati, Dyna
Jurnal Akuntansi Kontemporer Vol. 9 No. 2 (2017)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v9i2.2540

Abstract

This study aims to prove empirically the disclosure of operating segments to investment risk. In this study the risk is ex-pected to decrease with the disclosure of operating segment as the basis of investment consideration. The disclosure of operational seg-ments in this study is proxied through quality and quantity, the use of 2 proxies to measure segment disclosure is expected to provide empirical evidence regarding which proxies are more appropriate for measuring disclosure of operating segments. This research uses quantitative design with compound regression hypothesis test. The object of this research is manufacturing company period 2011-2015, with total of 81 observation data. The data used in the form of annual reports of manufacturing companies 2011-2015 period listed in Indonesia Stock Exchange. The results showed that both the quality and the amount of disclosure of the operating segment did not affect the investment risk. This indicates that the quality and number of operating segment disclosures has not been an appropriate proxy for measuring the disclosure of operating segments. The results of this study also shows that firm size has a negative effect on corporate risk, while the level of leverage has a positive effect on investment risk.
RELEVANSI NILAI INTELLECTUAL CAPITAL Wirawan, Grace; Rachmawati, Dyna; Oki, Ariston
Jurnal Akuntansi Kontemporer Vol. 6 No. 1 (2014)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v6i1.2562

Abstract

Competition and technological developments are increasing among companies, making the company needs to focus investment knowledge assets, such as intellectual capital. Intellectual capital is not reported on the balance sheet (off-balance sheet), it will reduce information relevance to investors. This research aim to test the value relevance of intellectual capital as an off-balance sheet assets. Measurement of the value relevance of intellectual capital is done by testing the relationship between intellectual capital to firm value. Intellectual capital measurement is done by two approaches, method of accounting approaches (VAICTM) and non-accounting ap-proach (content analysis). This study also aim to prove which one of those approach have most powerful value relevance of intellectual capital. Object of this research is public companies listed on Indonesia Stock Exchange in year 2012. Total sample of this research is 138 companies selected by purposive sampling technique. Hypothesis testing using multiple linear regression. The results show that the accounting approach and non-accounting approach affects the value of the company. Non- accounting approach that is more focused on information disclosed through the annual report, giving a stronger relevance than accounting approach. This suggests that the financial information is not entirely the focus for investors in assessing the company. Other information disclosed in the annual report is also one aspect to be considered by investors.
PENERAPAN FRAUD RISK MANAGEMENT PADA DIVISI PEMBELIAN PT. LESTARI MENGGUNAKAN ISO 31000:2018 Yuwono, Matias Andika; Rachmawati, Dyna
Jurnal Akuntansi Kontemporer Vol. 15 No. 3 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i3.4629

Abstract

Research Purposes. This study purpose is to carry out an analysis with the application of good risk management that can provide benefits for companies to reduce the risk of fraud in the company.Research Methods. This research is a qualitative research with a case study with a naturalist approach.Research Results and Findings. The results of the research conducted show that companies that implement risk management well will find it easier to identify the types of fraud risk that can occur in the company. By successfully carrying out the risk identification process, it will make it easier for companies to overcome or deal with fraud risks such as a more effective process of allocating resources, determining strategies to achieve effective internal control, so that by having better preparation it is hoped that the risk of fraud can be minimized in such a way in such a way and does not cause any loss to the company. 
PENDAMPINGAN PENYUSUNAN MODEL BISNIS CANVAS PADA UNIT BISNIS PAKAN TERNAK BUMDES DHARMA PITALOKA DESA CURAH COTTOK SITUBONDO Rachmawati, Dyna; Joewono, Andrew; Anggorowati, Adriana Anteng
Jurnal Abdi Insani Vol 11 No 2 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i2.1534

Abstract

BUMDes Dharma Pitaloka is a business entity owned by Curah Cottok village, Kapongan District, Situbondo Regency. Since the Covid-19 pandemic, BUMDes income has decreased from both transportation and educational tourism businesses called Cottok Innovations Park (CIP). This encouraged the management of BUMDes Dharma Pitaloka to diversify its business by establishing a new business unit, namely animal feed. This animal feed has as its main raw material shrimp heads which are waste from a shrimp export company located near the village of Curah Cottok. The aim of this activity to prepare for the establishment of this animal feed business unit at BUMDes Dharma Pitaloka. Preparing a business plan is one aspect that must be prepared by the animal feed business unit. The implementation method is mentoring carried out in 2 ways, namely: tutorials and independent activities. The tutorial was carried out using a zoom meeting and video tutorial on filling out the business model canvas. The independent activity is the preparation of a business plan using a canvas model by 2 BUMDes administrators. This mentoring activity produces an output, namely a business plan for the animal feed business unit. This canvas model business plan is apparently easy to understand for BUMDes administrators who will be in charge of the animal feed business unit. This concludes that this mentoring activity is quite effective because it can produce output. This canvas model business plan will be used by the management of BUMDes Dharma Pitaloka in carrying out operational activities of the poultry feed business unit.
Peningkatan Kualitas Produksi dan Manajemen Pengelolaan Bakso Sehat Beku di IRT Bakso Goyang Rasa 768 Sutedja, Anita Maya; Trisnawati, Chatarina Yayuk; Rachmawati, Dyna
Jurnal Abdimas Mandiri Vol. 9 No. 3: (In Progress)
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v9i3.6096

Abstract

IRT Bakso Goyang Rasa 768 merupakan usaha pengolahan bakso yang didirikan pada tahun 2015.  Produk yang dihasilkan oleh mitra saat ini adalah bakso dan tahu bakso. Proses produksi diawali dengan penggilingan daging beserta bumbu-bumbu untuk pembuatan adonan bakso yang dilakukan di stan penggilingan adonan di pasar tradisional. Setelah itu, pencetakan bakso dan pembuatan tahu bakso dilakukan secara manual di rumah. Proses produksi tersebut kurang terjaga sanitasi maupun higienitasnya, hasil bakso yang diperoleh kurang terjaga bentuk dan ukurannya serta kualitas bakso yang dihasilkan tidak konsisten. Untuk itu perlu adanya penyediaan mesin produksi bakso.  IRT Bakso Goyang Rasa 768 juga belum memiliki pencatatan yang tertata dengan baik ini sehingga usaha mitra tidak terkelola dengan baik dan tidak dapat diketahui secara pasti aliran uang masuk dan uang keluar untuk usaha tersebut. Pelatihan pencatatan keuangan dilakukan untuk mengatasi masalah tersebut. Kegiatan Pengabdian kepada Masyarakat bertujuan untuk memberikan pendampingan kepada mitra agar kegiatan produksi dan penjualan bakso berjalan lancar sesuai dengan potensi yang dimiliki oleh mitra. Pelaksanaan kegiatan terdiri dari empat tahapan, yaitu sosialisasi, pelatihan, penerapan teknologi, serta pendampingan dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman mitra tentang proses produksi sesuai standar pangan dan gizi serta peningkatan jumlah aset.  Kapasitas produksi bakso meningkat sebesar 400%. Hasil kegiatan juga menunjukkan adanya peningkatan pemahaman mitra tentang pentingnya pencatatan keuangan. Melalui kegiatan ini produksi olahan bakso sehat beku diharapkan meningkat.
Co-Authors Adriana Anteng Adriana Anteng Anggorowati Agnes Utari Widyaningdyah Andrew Joewono Andrew Joewono, Andrew Anita Maya Sutedja 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 Palit, Wilthy Clinton Freinadementz Pranjoto, Hartono Robik Anwar Dani Soegiharto, Michelle Srianta, Ignatius Suseno, Thomas Putut Indarto Suwiji, Novie Erawati Thomas Indarto Putut Suseno Trisnawati, Chatarina Yayuk Veronica Puspitasari Veronika Rahmawati Winarto, Kezia Wirawan, Grace Yuwono, Matias Andika