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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 PENERAPAN IFRS DALAM PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN BERTEKNOLOGI TINGGI Sari Rahmadhani; Arkanuddin Nur
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 7 No 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

The purpose of this research was to examine the impact ofInternational Financial Reporting Standards (IFRS) on the disclosure ofIntellectual Capital. This study also examines the different of IntelectualCapital disclosure by using the index of intellectual capital disclosurewhich presented in the financial statements of high-tech manufacturingfirms. With the period of time research is at the time of IFRS convergenceand at the time of full application of IFRS. Using 96 companies listed onthe Indonesia Stock Exchange in 2008 and 2012. The study wasconducted using multiple regression analysis techniques. The resultsshowed that the adoption of IFRS could improve the practice of corporateintellectual capital disclosure. The result of t-test sample,showedstatistically intellectual capital disclosure after full adoption ofIFRS is higher than intellectual capital disclosure before full adoption ofIFRS.
PENGARUH PENERAPAN IFRS BERDASARKAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN INTELECTUAL CAPITAL Sari Rahmadhani; Ita Nur Rahmawati
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 6 No 2 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v6i2.107

Abstract

This study aims to test the disclosure of Intellectual Capital in theperiod before and after the full adoption of IFRS in Indonesia. Adoption ofpeuh in Indonesia has been in effect since 2012. Testing of Companycharacteristics based on company age in operation, firm size and leveragelevel. The sample used in this study was taken from 96 companies that meetthe criteria ratio of capital expenditure above 8. The results show that theold company higher in the disclosure of Intellectual capital after the fulladoption period. While there is no disclosure of intellectual capital of largecorporations and small companies before and after the full adoption period ofIFRS. The disclosure of intellectual capital in high leverage companies andlow leverage companies in both absolute and statistically is not different.
ANALISA FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI Sari Rahmadhani; Arkanuddin Nur
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 6 No 1 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This study aims to provide empirical evidence regarding the effect ofmanagerial ownership, institutional ownership, leverage and financialdistress to accounting conservatism. Based on the test results show thatmanagerial ownership negatively affects conservatism. This shows thatthe managerial ownership of companies in Indonesia is still low,although the company will be more conservative because managers aremore conservative in maintaining investor confidence. Whileinstitutional ownership in manufacturing companies in Indonesia ishigh does not affect accounting conservatism, this is becauseinstitutional shares are not able to interfere with managers, so theinstitution has not been able to supervise the behavior of managersconservatism.
PENGARUH KINERJA KOMITE AUDIT TERHADAP TERJADINYA KESULITAN KEUANGAN Sari Rahmadhani
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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Abstract

This study examines financial difficulties can occur if the auditcommittee does not perform its roles and responsibilities effectively. Theperformance of an audit committee can be measured by its characteristics,including the size, independence, activity of the audit committee, and thecompetencies of audit committee members. Based on the discussion of researchresults described above, then there are some implications found and can addinformation for the company, investors and other parties associated with thecompany's activities. The results conclude that the size of the auditcommittee, the independence of the audit committee and the financialknowledge of audit committee members can not prove a significant influenceon financial difficulties. This research proves that the existence of women ingender audit committee is able to avoid the company from financialdifficulties. The frequency of meetings of audit committee members can proveto have a significant negative effect on the financial difficulty. This isbecause the frequency of meetings of members of the audit committee has arole in changing the pattern of management behavior and communicationamong members more structured so that the company's condition will notexperience financial difficulties.
Analisis Faktor-faktor yang Mempengaruhi Return Saham pada Perbankan yang Go Public di Bursa Efek Indonesia (BEI) pada Periode 2014 - 2019 - Astohar; - Dhian AMS; Sari Rahmadhani
Prosiding Seminar Nasional Unimus Vol 3 (2020): Optimalisasi Hasil Penelitian dan Pengabdian Masyarakat Menuju Kemandirian di Tengah P
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Investor yang tertarik pada saham sektor perbankan bertujuan untuk mendapatkan return saham yang diharapkan lebih tercapai dibandingkan dari sektor lainnya. Namun pada tahun 2015, 2018 dan 2019 beberapaperusahaan perbankan menunjukkan return saham bernilai negatif, hal ini tentu saja dapat mengurangi minat investor untuk membeli saham sektor perbankan. Penelitian ini dilakukan untuk menguji faktor-faktor yang dapat menyebabkan penurunan return saham yaitu melalui kemampuan permodalan, profitabilitas dan kemampuan bank mengelola penyaluran kredit dalam operasionalnya. Penelitian ini dilakukan pada perbankan yang go public di Bursa Efek Indonesia tahun 2014-2019. Penelitian ini menggunakan data dari 27 bank yang memenuhi kriteria sampel.Alat analisis yang digunakan adalah regresi linier. Hasil penelitian ini menunjukkan bahwa capital adequacy ratio (CAR) sebagai proxi dari kemampuan modal dan return on equity (ROE) sebagai proxi profitabilitas terbukti berpengaruh positif dan signifikan terhadap return saham perbankan. Sedangkan Loan to deposit ratio (LDR) sebagai proxi kemampuan bank mengelola penyaluran kredit tidak terbukti berpengaruh negatif signifikan terhadap return saham perbankan. Faktor kecukupan modal dan profitabilitas dalam penelitian ini dapat digunakan investor dalam mempertimbangkan return saham di industri perbankan. Kata Kunci : Bank, CAR, ROE, LDR, dan Return Saham
New SMEs Products Development and Improvement of Competitiveness Compliance Towards Food Standards in Sijeruk Village Banjarmangu Districts Banjarnegara Regency Astohar Astohar; Andi Kartika; Sari Rahmadhani; Muhamad Saufi Che Rusuli; Rahul Bhandari; Nico Irawan; Chanwut Thongkamkaew; Mulyani Mulyani; Paskah A Sinaga
Jurnal Pengabdian Masyarakat Nusantara Vol. 3 No. 4 (2021): Desember : Jurnal Pengabmas Nusantara
Publisher : Universitas Muhammadiyah Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57214/pengabmas.v3i4.509

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Sijeruk village, Banjarmangu district, Banjarnegara regency have shown significant development. However, there remain several challenges faced by UMKM entrepreneurs, including limited marketing outreach, financial reports intertwined with household finances, and inadequate innovation in product development and packaging. This community service initiative aims to address these issues effectively.
The Influence of Corporate Social Responsibility (CSR) Expenditure Elements on Debt Financing and The Moderating Role of Accounting Conservatism Shobandiyah, Siti; Rahmadhani, Sari
The Indonesian Journal of Accounting Research Vol 27, No 2 (2024): IJAR May - August 2024
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.790

Abstract

This research aims to analyze the influence of CSR expenditure elements on debt financing with accounting conservatism as a moderating variable. This research uses a quantitative approach by collecting secondary data from sustainability reports, financial reports, and annual reports taken from the Indonesia Stock Exchange website and the web pages of each company. The research sample covers the observation period 2020-2022. Using company data registered on IDX and publishing sustainability reports on the company website. The research sample was obtained using purposive sampling, and 213 observation samples were obtained. The research results show that the element of CSR performance, namely environmental expenditure, hurts debt financing. Meanwhile, elements of social expenditure and economic expenditure from CSR have a positive effect on debt financing. The results of the moderation test show that the influence of environmental expenditure and debt financing cannot be moderated by accounting conservatism. Meanwhile, accounting conservatism can moderate the influence of social expenditure and economic expenditure on debt financing. The first two implications of this research are the transparency of CSR activities in environmental, social, and economic expenditure, which is a positive signal of external parties' trust in the company's debt financing policy. Second, a high level of accounting conservatism considers the interests of stakeholders who strengthen CSR policies in that social and economic expenditures influence corporate debt financing decisions.
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
Influence Reward and Punishment on The Prevention of Financial Statement Fraud Olo, Andriana; Rahmadhani, Sari
Indonesia Accounting Research Journal Vol. 11 No. 4 (2024): June: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The study aims to examine the effect of rewards and punishments on the prevention of fraud in financial reporting, which is often carried out by the company's financial staff. The results of this study are expected to provide a deep understanding of rewards and punishments in the context of corporate financial integrity. In addition, it can provide practical recommendations for designing a more effective system to overcome financial fraud that occurs in the company. This study uses a quantitative method, data collection through questionnaires distributed to students who are interested in working in the financial sector. The analysis was carried out using multiple linear regression. The hypothesis testing of this study is to identify the factors that affect financial reporting fraud behavior that are linked to the indicators of the company's reward and punishment system. The results of the study show that the reward system can reduce the occurrence of fraudulent behavior in financial statements. Likewise, strict punishment is a means of internal control to reduce the occurrence of corporate financial fraud.
Tax Avoidance in the Perspective of Diamond Fraud Theory and Its Consequences on Firm Value with Mediating Variables of Financial Distress and Ethical Management Jaeni, Jaeni; Fadhila, Zati Rizka; Rahmadhani, Sari
Indonesia Accounting Research Journal Vol. 12 No. 1 (2024): September: Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The research problem, namely empirical testing regarding fraud diamonds consisting of (a) pressure, (b) opportunity, (c) rationality, and (d) capability, may be the underlying reason for corporate tax avoidance. On the other hand, companies will experience financial difficulties so the intensification of financial distress within a company will lead the company to carry out tax avoidance. Fraud opportunities to commit tax avoidance can be realized if company managers do not carry out ethical management. The aim of the research is to obtain empirical evidence of Tax Avoidance from the Fraud Diamond Theory Perspective, and its consequences for firm value with the Mediation variables of Financial Distress and Ethical Management. The results of financial distress research become a mediating variable. Tax avoidance as Y1 while Christian (2020) corporate fraud. Even though corporate fraud cases have often been researched in the Asia Pacific region, especially China, in Southeast Asia there is still very little research or literature that examines tax avoidance cases using the fraud diamond approach with moderation of financial distress. Among other things, there is a significant positive influence of tax amnesty on tax avoidance, the influence of tax avoidance has a significant positive effect on firm value, a significant negative effect of tax amnesty on firm value, and tax avoidance is not a mediating variable for the effect of tax amnesty on firm value.
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