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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Among Makarti Journal of Auditing, Finance, and Forensic Accounting EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis KEUNIS AKRUAL: Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Mantik JURNAL LENTERA BISNIS Accounting Global Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi The Indonesian Journal of Accounting Research JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit ProBisnis : Jurnal Manajemen Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Riset Manajemen dan Akuntansi (JURIMA) Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Pengabdian Masyarakat Nusantara Indonesia Auditing Research Journal Indonesia Accounting Research Journal Jurnal Kendali Akuntansi JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Ekonomi Manajemen Akuntansi IIJSE Jurnal Akademik Pengabdian Masyarakat Prosiding Seminar Nasional Unimus Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Jurnal Ekonomi, Manajemen, Akuntansi
Sari Rahmadhani
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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PENGARUH PHYSICAL CAPITAL, HUMAN CAPITAL, DAN STRUCTURAL CAPITAL TERHADAP PROFITABILITAS, PRODUKTIVITAS DAN PENILAIAN PASAR PADA PERBANKAN INDONESIA (Studi kasus perbankan yang terdaftar di BEI Tahun 2008-2011) Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 4, No 1 (2013)
Publisher : STIE Totalwin Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5.173 KB)

Abstract

This study aimed to examine the effect of disclosure of intangible assets in the banking company. Disclosure of intangible assets is an important concern for modern accounting disclosures aimed determine the ability of an intangible asset in improving profitability, productivity and market valuation. New types of intangibles such as employee competence, relationships with customers, simulation models, administration and computer systems are not recognized in the financial reporting model and conventional management. Testing of intangible assets is done by using the components of capital, namely Physical Intellectual Capital, Human Capital, Structural Capital.This research was conducted by a quantitative method using secondary data. The population of this study was obtained from the banks listed on the Indonesia Stock Exchange in the period 2008 - 2011. The study sample was 12 Banks are selected using purposive sampling method. Analysis techniques used is by using multiple linear regression model using SPSS. The results showed results provide empirical evidence that the Physical capital does not affect the profitability, productivity, and penilaiaan banking market in Indonesia. While human capital affect the profitability and market penilaiaan, but has no effect on the pebankan produkivitas. Structural capital does not affect the profitability and market penilaiaan, but the effect on the productivity of banking in Indonesia.
DAMPAK PENERAPAN PSAK 50, PSAK 55 DAN PSAK 60 (REVISI) PADA PENYISIHAN KERUGIAN KREDIT PERBANKAN Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 5, No 1 (2014)
Publisher : STIE Totalwin Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5.177 KB)

Abstract

Bank Indonesia, together with the financial accounting standards board issued financial standards governing the allowance for credit losses due to the enactment of the international financial standards IFRS. Provision for credit losses is very important for banks to be able to cope with the risk of losses incurred due to the failure of the bank disbursed loan repayments. Banking indirectly still have a dilemma with the application of IAS 50 on financial instruments presentation of IAS 55 and IAS 60 regarding measurement of the disclosure. These applications have benefits in addition to the problems in the implementation.
PENGARUH LISTED, KEPEMILIKAN SAHAM OLEH INSTITUSIONAL DAN NILAI TUKAR TERHADAP PROFITABILITAS PERBANKAN DOMESTIK DI INDONESIA Rahmadhani, Sari
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 1, No 1 (2010)
Publisher : STIE Totalwin Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5.173 KB)

Abstract

The research problem is the decrease of profitability happened in the year of 2005 and 2007. The condition indicates the existence of serious problem on banking profitability. The other problem was showed by the existence or research gap of some factors which influence on banking profitability. The samples of research are 62 domestic banks, by using multiple regression analysis. The result of this research only the listed positively and significantly influence on banking profitability, if the ownership of stock by company and exchange rate insignificantly not influence on banking profitability
PENGARUH KEAHLIAN AUDITOR, KOMITMEN PROFESIONAL DAN PENERIMAAN UNDERREPORTING OF TIME Rahmadhani, Sari; Januarti, Indira
Accounting Global Journal Vol 2, No 1 (2018): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.39 KB) | DOI: 10.24176/agj.v2i1.2693

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh komitmen profesional, keahlian auditor terhadap perilaku underreporting of time. Populasi pada penelitian ini adalah seluruh auditor yang ada di Kantor Akuntan Publik (KAP) Semarang berdasarkan Directory yang diterbitkan oleh Ikatan Akuntan Publik Indonesia (IAPI) tahun 2016 yang berjumlah 17 Kantor Akuntan Publik. Metode pengambilan sampel yang digunakan adalah nonprobability sampling. Kuesioner disebar kepada 100 auditor yang bekerja di KAP Semarang, diperoleh 70 kuesioner yang kembali dengan 16 kuesioner yang tidak lengkap, sehingga jumlah sampel total sebanyak 54 kuesioner. Berdasarkan hasil penelitian menggunakan teknik analisis dengan SEM menguji moderating dan intervening yang menggunakan Warp PLS 5.0, diperoleh hasil bahwa Keahlian auditor berpengaruh positif terhadap komitmen profesional, komitmen profesional berpengaruh negatif terhadap perilaku Underreporting of time, Keahlian auditor berpengaruh positif terhadap perilaku underreporting of time dan pengaruh interaksi antara keahlian auditor dan komitmen profesional akan memprediksi penerimaan underreporting of time, sehingga pengalaman yang meningkat akan melemahkan hubungan negatif antara komitmen profesional dan underreporting of time.
Impact of Emissions Intensive Industries And Financial Distress On Voluntary Carbon Emission Disclosure Rahmadhani, Sari; Indriyani, Rahayu
AKRUAL: JURNAL AKUNTANSI Vol 11, No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n1.p%p

Abstract

This study aims to examine factors affecting voluntary disclosure of carbon emissions. Factors affecting the disclosure of voluntary carbon emissions consist of emissions-intensive industries and financial distress represented by leverage. The sampling method used is pruposive sampling with the following criteria, companies that have received a corporate governance rating index during the observation period and published annual reports during the observation period (2013-2016). Based on the corporate governance index determined 66 sampled research. The analysis technique used to test the hypothesis of this research is multiple linear regression analysis. The results of this study indicate that emissions-intensive industries have a significant positive impact on the disclosure of voluntary carbon emissions. Financial distress has a significant negative impact on voluntary carbon disclosure.
Impact of Emissions Intensive Industries And Financial Distress On Voluntary Carbon Emission Disclosure Rahmadhani, Sari; Indriyani, Rahayu
AKRUAL: JURNAL AKUNTANSI Vol 11, No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n1.p1-8

Abstract

This study aims to examine factors affecting voluntary disclosure of carbon emissions. Factors affecting the disclosure of voluntary carbon emissions consist of emissions-intensive industries and financial distress represented by leverage. The sampling method used is pruposive sampling with the following criteria, companies that have received a corporate governance rating index during the observation period and published annual reports during the observation period (2013-2016). Based on the corporate governance index determined 66 sampled research. The analysis technique used to test the hypothesis of this research is multiple linear regression analysis. The results of this study indicate that emissions-intensive industries have a significant positive impact on the disclosure of voluntary carbon emissions. Financial distress has a significant negative impact on voluntary carbon disclosure.
Penguatan Lembaga BUMDes Tirto Manunggal di Desa Tirtomulyo Kecamatan Plantungan Kabupaten Kendal Astohar Astohar; Sari Rahmadhani
JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) Vol 1, No 2: Mei (2020)
Publisher : ICSE (Institute of Computer Science and Engineering)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/jpkmi.v1i2.48

Abstract

Abstrak: Keberadaan BUMDes Tirto Manunggal, di Desa Plantungan, Kecamatan Sukorejo Kendal diharapkan dapat menjalankan fungsinya sebagai lembaga ekonomi masyarakat yang mempunyai peran strategis. Pengelolaan BUMDes yang optimal diharapkan mampu meningkatkan perekonomian masyarakat desa. Kendala yang dihadapi oleh BUMDes adalah belum optimal dalam melaksanakan fungsinya, hal ini terjadi karena masih kurang informasi mengenai Peraturan Desa (Perdes), Anggaran Dasar dan Anggaran Rumah Tangga (AD/ART) dan Standar Operasional Prosedur (SOP). Tujuan pengabdian kepada masyarakat (PkM) yang dilakukan adalah untuk melakukan penguatan kelembagaan BUMDes melalui pendampingan dan pelatihan. Kegiatan ini dilaksanakan dengan peserta yang berasal dari pengelola BUMDes, perangkat desa dan perwakilan dari masyarakat Desa Plantungan. PkM yang dilakukan meliputi pendampingan dalam memahami masalah yang berada di BUMDes Tirto Manunggal dan pelatihan memahami dan menyusun Perdes, AD/ART dan SOP. Kegiatan dapat berjalan dengan baik dan mendapat dukungan dari pihak lain diluar pengelola BUMDes seperti Pemerintah Desa, Perangkat Desa, Badan Permusyawaratan Desa dan masyarakat desa. Sehingga tujuan untuk menguatkan kelembagaan BUMDes dapat terlaksana dengan baik. Beberapa manfaat lain yang diperoleh dari PkM ini yaitu penyusunan Perdes dapat mensinergikan kerjasama yang baik antara pengelola BUMDes dan Pemerintah Desa. Pemahaman AD/ART dan SOP dapat menguatkan BUMDes mengendalikan dan mengatur kegiatan usaha yang dikelola dipertanggungjawabkan pada para pemangku kepentingan.Abstract: Existence of BUMDes Tirto Manunggal, Plantungan Village, Sukorejo Kendal District is expected to carry out its function as a community economic institution that has a strategic role. Optimized BUMDes management is expected to be able improve economy rural communities. The obstacle faced BUMDes is that it is not yet optimal in carrying out its functions, this happens because there is still lack information regarding Village Regulations (Perdes), Statutes and Bylaws (AD/ART) and Standard Operating Procedures (SOP). Purpose community service (PkM) conducted is to strengthen BUMDes institutional through mentoring and training. This activity was carried out with participants from BUMDes managers, village officials and representatives from community Plantungan Village. PkM provides assistance in understanding problems at BUMDes Tirto Manunggal and training in understanding and compiling Perdes, AD/ART and SOP. Activities can run well and have support from other parties outside BUMDes manager such as Village Government, Village Officials, Village Consultative Body and village community. So that aim to strengthen BUMDes institutions can be well implemented. Some other benefits obtained from this PkM are formulation Perdes can synergize good cooperation between BUMDes manager and Village Government. Understanding AD/ART and SOP can strengthen BUMDes to control and regulate managed business activities that are accountable to stakeholders.
Impact of Emissions Intensive Industries And Financial Distress On Voluntary Carbon Emission Disclosure Sari Rahmadhani; Rahayu Indriyani
AKRUAL: JURNAL AKUNTANSI Vol 11 No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n1.p1-8

Abstract

This study aims to examine factors affecting voluntary disclosure of carbon emissions. Factors affecting the disclosure of voluntary carbon emissions consist of emissions-intensive industries and financial distress represented by leverage. The sampling method used is pruposive sampling with the following criteria, companies that have received a corporate governance rating index during the observation period and published annual reports during the observation period (2013-2016). Based on the corporate governance index determined 66 sampled research. The analysis technique used to test the hypothesis of this research is multiple linear regression analysis. The results of this study indicate that emissions-intensive industries have a significant positive impact on the disclosure of voluntary carbon emissions. Financial distress has a significant negative impact on voluntary carbon disclosure.
Variabel Cashless Dalam Memediasi Pengaruh Literasi Keuangan Terhadap Inklusi Keuangan Pada Usaha Mikro Kecil Dan Menengah (UMKM) Di Kabupaten Grobogan Astohar Astohar; Dhian Andanarini Minar Savitri; Sari Rahmadhani; Sugiharti Sugiharti
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i2.1131

Abstract

The public and entrepreneurs at this time (MSMEs) demand convenience in financial transactions. The public or business people do not need to carry cash for payments or transactions. This has an impact on efficiency and effectiveness for all parties which is the hope of the community itself. Cashless payments are now the demands of various parties for the smooth running of business and daily financial activities. Community financial literacy does not directly affect financial inclusion. The cashless variable is a variable capable of mediating the effect of financial literacy on financial inclusion. The population in this study were all SMEs in Grobogan Regency, Central Java. Collecting samples using accidental sampling technique. After going through the stages of compilation and screening, the samples that can be used are 147 samples. The analysis tool uses multiple multiple regression by carrying out other tests such as the normality test, the classical assumption deviation test, the goodness of fit test and the coefficient of determination test. For the intervening test using the sobel test with the SPSS program and www.danielsoper.com. The results of the study show that financial literacy has a significant positive effect on financial inclusion (H1 is proven) and also has an effect on cashless payments (H2 is proven). Cashless payment has a significant positive effect on financial inclusion (H3 is proven). Cashless payments are able to mediate the effect of financial literacy on financial inclusion in MSMEs in Grobogan Regency
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPOSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN INDUSTRI MANUFAKTUR Tri Sumiyanti; Dian Kurniasari; Sari Rahmadhani
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 12 No 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v12i2.344

Abstract

Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.
Co-Authors - Astohar - Dhian AMS Abdullah Abdullah Abdullah Abdullah Adeloktary, Tarisya Adhitya Yoga Prasetya Al Ihsan, Jumari Andi Kartika Andi Kartika Anisa Kusumawardani Arkanuddin Nur Arona Jaya Telaumbanua Astohar Astohar Astohar Astohar Ausgaria Ega Benediktus Ardie Reho Bilqiis, Aurel Ariandrani Bone, Esra Eban Br Haloho, Yesicha Windi Yani Chanwut Thongkamkaew Christiani, Aqnisa DHIAN ANDANARINI MINAR SAVITRI Dian Kurniasari Dian Kurniasari Dili, Agustinus Jaha Diovany Tirtana Fatlina Z Hasan Abdul Rozak Heri Susanto Indira Djanuarti Indrasmitha, Gustyana Indriyani, Rahayu Irawan Yuswono Ita Nur Rahmawati Jaeni Jaeni Kase, Ratna Kikiana, Marsia Kiswoyo, Kiswoyo Laila, Nazil Rizki Mabruri, Dzikhaq Muhamad Saufi Che Rusuli Mulyani Mulyani Nico Irawan Ningly, Ira Ningrum, Dina Dwi Noor Salim Nur, Arkanuddin Olo, Andriana Paskah A Sinaga Praptitorini, Mirna Dyah Rahayu Indriyani Rahmawati, Ita Nur Rahul Bhandari Rosita Rosita Shobandiyah, Siti Shobandiyah, Siti Siti Helmyati Sugiharti Sugiharti Sugiharti Sugiharti Sumiyanti, Tri Tri Sumiyanti Wea, Anastasia Wery, Artiany Yanto, Dwi Zati Rizka Fadhila, 13.05.52.0227