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Strategic Management Accounting disclosure, ownership structure, and firm characteristics in Indonesia manufacturing companies Honggowati, Setianingtyas; Rahmawati, Rahmawati; Aryani, Y Anni; Probohudono, Agung Nur
Jurnal Keuangan dan Perbankan Vol 23, No 3 (2019): July 2019
Publisher : UNIVERSITY OF MERDEKA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i3.3228

Abstract

Why managers should choose to disclose their information with investors is one of the major issues in accounting research. Because of information asymmetry and the agency problem, disclosure is an important aspect of the modern capital market. This study aims to measure the extent of Strategic Management Accounting (SMA) disclosure and the impact of ownership structure (managerial ownership, foreign ownership, government ownership) and firm characteristics (firm size, leverage, profitability) on SMA practices in annual reports of Indonesia manufacturing companies.  The annual reports of 545 listed companies for 2012–2016 were examined to measure the extent of SMA disclosure and investigate potential determinant factors of SMA disclosure. This study used 42 items of weighted disclosure index, based on international guideline and SMA literature. This study used multiple regression analysis to examine the association between ownership structure, firm characteristics, and SMA disclosure. The results indicate a low extent of SMA disclosure in annual reports of Indonesia manufacturing companies. The average of SMA disclosure rate is only 39.4 percent, which indicates that SMA has not been commonly disclosed in annual reports. Further results indicate that only leverage that has an insignificant effect on the extent of SMA disclosure. The finding regarding SMA disclosure in annual reports should be on concern to regulatory authorities and standard-setters in Indonesia.JEL Classification: G30, G32, G34DOI: https://doi.org/10.26905/jkdp.v23i3.3228 
PENGARUH ASIMETRI INFORMASI TERHADAP HUBUNGAN ANTARA PENERAPAN SISTEM PERDAGANGAN DUA PAPAN DI BURSA EFEK JAKARTA DAN INDIKASI MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN ANIS WIJAYANTO; RAHMAWATI RAHMAWATI; YACOB SUPARNO
Jurnal Bisnis dan Akuntansi Vol 9 No 2 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (86.17 KB) | DOI: 10.34208/jba.v9i2.170

Abstract

The purpose of this research is to examine the influence of information asymmetry to the relationship between applying of commerce system two board in Jakarta Stock Exchange and earnings management indication at banking firms in BEJ. Results of this research are expected be benefit to BAPEPAM, Indonesian Bank, Investor, Creditor, and academician. The companies taken as sample in the research is banking firms which listed in Jakarta Stock Exchange from 2000-2004. The data pool method is used to collect 120 observation. The hypothesis is tested by regression (OLS). In order to control the size effects, analytical model in the research use the control variable of SIZE and GROWTH, and to control the firms risk use Cash Flow Variance (Cfvar) dan Market to Book Value (Mktbv). The research show that there is no significant influence of information asymmetry to the relationship between applying of commerce system two board in Jakarta Stock Exchange and earnings management indication at banking firms in BEJ, so Ho can not be rejected.This research show that there was significant effect of multyboard policy towards earnings management (research to manufacture and non manufacture emiten, except financial emiten). This research also show that the effect of variable control higher than variable independent multiboard policy.
Inovasi Batik Print Malam: Upaya Pengentasan Kemiskinan di Solo Rahmawati Rahmawati; Edy Supriyono; Sarah Rum Handayani; Khairudin Khairudin
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 5, No 1 (2022): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v5i1.3092

Abstract

Tujuan kegiatan ini meningkatkan perekonomian pengrajin batik di Kampung Batik Laweyan sebagai solusi pengentasan kemiskinan dengan melibatkan pihak Universitas Sebelas Maret, Pemda Surakarta dan UKM Batik Santosa selaku mitra selama periode April-Agustus 2021. Kegiatan ini meliputi pelatihan dan pendampingan pembuatan batik print malam dengan motif flora dan fauna, teknik pewarnaan dan peningkatan pemasaran hasil produksi melalui pameran dengan hasil yang cukup positif, dimana terjadi peningkatan produksi dan peningkatan penjualan rata-rata diatas 10% dari kondisi sebelumnya, sehingga pada akhirnya dapat mengentaskan kemiskinan di wilayah Laweyan.
Inovasi dan Pengembangan Fashion Kombinasi Batik Bordir di Paderenan Kudus Rahmawati Rahmawati; Dwi Soegiarto; Sarah RH; Sri Murni; Trisninik RW; Subekti Dj
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 1 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i1.1975

Abstract

Program Pengabdian pada masyarakat ini dilaksanakan di Desa Padurenan Kecamatan Gebog Kabupaten Kudus. Pengabdian bekerjasama dengan UKM yaitu Koperasi Padurenan Jaya. UKM ini menghasilkan produk bordir yang selama ini sudah laku di pasaran, serta berpeluang untuk bisa meningkatkan permintaannya dan menjadi produk unggulan daerah apabila dikelola dengan efektif. Tujuan dari program pengabdian masyarakat ini adalah: untuk meningkatkan daya saing produk unggulan daerah, melalui peningkatan kualitas produk dan pemasaran, mempercepat difusi antara teknologi perguruan tinggi dengan masyarakat industri serta mengembangkan proses link & match antara perguruan tinggi, UKM, dan masyarakat luas. Tujuan lainnya adalah menciptakan technopreneurship baru. Metode yang digunakan dalam pelaksanaan kegiatan meliputi: diskusi, kerja bengkel/studio, operasional produksi, pelatihan dan pendampingan (kelompok dan individu). Luaran kegiatan pengabdian pada masyarakat ini adalah: 1. Meningkatkan aset dan omset UKM, yaitu bertambahnya fasilitas produksi dan bertambahnya tenaga kerja trampil serta meningkatnya omset penjualan. 2. Meningkatnya kualitas produk yang dihasilkan, dengan berbagai pelatihan peningkatan ketrampilan karyawan serta penerapan desain produk fashion yang baru nantinya diharapkan mutu produk semakin meningkat dengan harga yang lebih terjangkau. 3.Makin bertambah luasnya pasar produk, melalui penerapan strategi pemasaran yang lebih baik diharapkan pasar produk menjadi lebih luas mencakup daerah - daerah yang selama ini belum dijangkau. 4. Perbaikan kesejahteraan lingkungan, karena mayoritas masyarakat yang ada di lingkungan tempat UKM berada aktif sebagai pengrajin bordir maka dengan peningkatan/kemajuan UKM tersebut berarti akan meningkatkan kesejahteraan lingkungan pada umumnya. 5. Pemanfaatan limbah kain menjadi cinderamata yang bernilai jual.
Pelatihan Manajemen dan Akuntansi Pada UKM Jambu Mete UD SS. Sam Di Kecamatan Ngadirojo Kabupaten Wonogiri Agus Budiatmanto; Eko Arif Sudaryanto; Sri Murni; Anastasia Riani S; Muhammad Cholil; Ign. Sri Seventi P; Rahmawati Rahmawati; Eko Murniyanto
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 1 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i1.1978

Abstract

Analisa situasi terindikasi permasalahan UKM UD. SS Sam yaitu pembatasan personil yang kurang sepadan dengan kapasitas,  tata organisasi usaha lemah, pembukuan sederhana, akibatnya dimungkinkan UKM Mitra ini stagnan usahanya, tidak jelas share yang diterima, bahkan cash flow tidak terkontrol, manajer yang berangsur-angsur berumur tua akibatnya dikhawatirkan akan mengalami kebrangkutan. Diperlukan pembinaan dan pendampingan menata manajemen dan akuntansi agar UKM ini lebih sehat dari sisi bisnis, meningkat omzet pasar, terkontrol tata kelola keuangannya. Setelah dilakukan pembinaan dan pendampingan selama 6 (enam) bulan terjadi perubahan psikologis manajer terkait keyakinan perlunya penataan organisasi, akuntabilitas diantaranya pencatatan yang sistematis, teratur, terkontrol; memiliki perencanaan usaha yang jelas; sistem penggajian yang terstruktur sehingga menjamin karyawan bekerja dengan tenang dan berprestasi, pada gilirannya kapasitas usaha (perusahaan) selalu meningkat serta manajemen usaha mulai dari perencanaan usaha, tata letak bahan dan peralatan, pengaturan ruang usaha, ruang penyimpanan, hingga pemasaran. Untuk mengatasi permasalahan dalam mencapai tujuan dan memperoleh luaran maka langkah-langkah pengabdian yang dilakukan yaitu : 1. Diskusi partisipatif antara manajer, karyawan dengan tim pengabdi, 2. Pendampingan dalam mewujudkan struktur manajemen yang benar dan 3. Melatih akuntansi hingga dicapai akuntabilitas usaha.
Kerajinan Batik Print Malam Solo Rahmawati Rahmawati; Dwi Soegiarto; Edy Supriyono; Agus Budiatmanto
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 3 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i3.2685

Abstract

Program PKM HRG ini dilakukan di Kodya Surakarta. Pengabdian bekerjasama dengan Pemda Surakarta dan satu UKM yaitu Batik Santosa. UKM ini menghasilkan produk batik tulis asli dan print malam yang diminati pasar, yang berpeluang meningkatkan permintaan. Program pengabdian masyarakat ini bertujuan: meningkatkan produk berkualitas eksport, meningkatkan kemampuan UKM merebut peluang pasar melalui kualitas desain produk dan marketing, mempercepat transfer teknologi untuk UKM serta mengembangkan hubungan antara perguruan tinggi, ukm, dan pemda. Tujuan lainnya adalah menciptakan technopreneurship baru. Mahasiswa dapat magang di UKM dan sampai berhasil menjadi wirausaha baru. UKM mitra secara garis besar mempunyai permasalahan, antara lain adalah: produksi yang terbatas karena kurangnya alat-alat produksi, ketrampilan pengrajin yang kurang, manajemen usaha yang tradisional, distribusi pemasaran terbatas, teknologi/proses produksi masih sangat sederhana, serta akses bahan baku yang kurang lancar. Luaran kegiatan PKM HRG ini diharapkan dapat: 1. Meningkatnya kualitas produk yang dihasilkan, dengan berbagai pelatihan peningkatan ketrampilan karyawan serta pembenahan manajemen serta penerapan inovasi desain produk yang baru nantinya diharapkan mutu produk semakin meningkat yang akan meningkatkan omset UKM. 2. Pasar produk yang semakin luas, melalui penerapan strategi pemasaran yang dapat menembus pasar regional dalam negeri. 3. Meningkatkan kesejahteraan lingkungan, mayoritas perajin batik aktif tinggal di sekitar tempat UKM berada, maka peningkatan omset UKM ini juga akan meningkatkan kesejahteraan lingkungan. 4. Memanfaatkan limbah Batik Print Malam. 5. Hasil dari pengabdian ini akan diseminarkan dan disubmit pada jurnal terakreditasi.
Mentoring Function and Quality of Supervisor Auditor Relationship: Organizational Justice as A Mediation Rahmawati Rahmawati; Rispantyo Rispantyo; Subekti Djamaluddin
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.552 KB) | DOI: 10.28992/ijsam.v1i1.26

Abstract

This study empirically examines the antecedents and consequences of organization justice consisting of distributive justice, procedural justice, and interactional justice. The hypothesis of this study are mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. In additional, this study also hypothesized that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. This study is a survey of 228 government internal auditors of Financial and Development Supervisory Agency-Badan Pengawasan Keuangan dan Pembangunan (BPKP) in Java-Bali Indonesia. The technique of collecting data using questionnaires. Test hypotheses using path analysis with SEM-AMOS. The results showed that mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. The study also provide an empirical finding that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. The study provides recommendations to the BPKP in solving the problems faced by the government in realizing good and clean governance. This study is the first empirically examines the potential benefit of organization justice as a mediation between mentoring function and quality of supervisor-auditor relationship.
Factors Affecting Corruption in Indonesia: Study on Local Government in Indonesia Aris Eddy Sarwono; Rahmawati Rahmawati; Y. Anni Aryani; Agung Nur Probohudono
Indonesian Journal of Sustainability Accounting and Management Vol 2, No 2 (2018): December 2018
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.35 KB) | DOI: 10.28992/ijsam.v2i2.41

Abstract

This study aims to examine the factors that affecting corruption in Indonesia local governments. The sample used in this study consist of 225 Indonesian local governments. This study uses secondary data obtained from the Financial Audit Board (BPK) and Provincial Government’s Financial Report (LKPD) from 2010-2014 period along with composition data that's obtained from the Regional House of Representatives (DPRD) in Indonesia. Data analysis were performed using regression analysis. The results of the analysis show that corporate governance proxied with the composition of DPRDs that do not coalesce with the government, compared with the total DPRD has a significant effect on the corruption of local governments in Indonesia. The results of the analysis also show that the Regional Financial Information System (SIKD) has no effect on the corruption of local government. The control variables used in this study include the government's internal control system (weaknesses of accounting and reporting controls, weaknesses of controlling the execution of the budget and the weakness of the internal control structure) and the characteristics of local government (size of local government, asset, and balanced funds).
Financial Performance Mediation in the Influence of Islamic Corporate Governance Disclosure on the Islamic Social Reporting Ichsan Setiyo Budi; Rahmawati Rahmawati; Falikhatun Falikhatun; Muthmainah Muthmainah; Ardi Gunardi
Indonesian Journal of Sustainability Accounting and Management Vol 3, No 1 (2019): June 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.283 KB) | DOI: 10.28992/ijsam.v3i1.77

Abstract

The results of the research on the social role of Islamic banks show inconsistency both domestically and abroad; this is the basis for conducting this research to re-explain the Islamic Corporate Governance (ICG) and Islamic Social Reporting (ISR) relationship, models. This study aims to examine the indirect effect of ICG disclosure on ISR disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. This study uses secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They are testing this study using stepwise regression analysis with data for the annual reporting period of 2011 through 2014. The result that financial performance mediates the effect of disclosure of ICG on ISR; this shows that proper management of Islamic banks will produce high financial performance so that they can carry out their social roles well too. The contribution of this study is to develop a new model of the part of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.
Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable Edy Suprianto; Suwarno Suwarno; Henny Murtini; Rahmawati Rahmawati; Dyah Sawitri
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 2 (2017): December 2017
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.917 KB) | DOI: 10.28992/ijsam.v1i2.16

Abstract

This research aims to analyze the effect of accounting expert of audit committee on earnings management. This research also assesses the role of audit committee on earnings management with audit committee status as moderating variable. The population is all of firm’s which listed in Indonesia Stock Exchange. Purposive sampling is used to collect data. Data used financial statements and annual report companies from Indonesia Stock Exchange website. Moderated regression analysis (MRA) is used to analyze the hypothesis. The result shows that accounting expert of audit committee has negative effect on earnings management. Yet, variable of audit committee status cannot moderate the relationship between accounting expert of audit committee and earnings management in Indonesia.
Co-Authors - Annas Lalo, - - Maylen, - - Mediyati, - Abuzar Khpalwak Zazai Adi Prananto Agung Nur Probohudono Aidy Yudha Prastyanto Alanindra Saputra Amanita Novi Yushita Aminah Aminah Aminah Anastasia Riani S Anastasia Riani Suprapti Andreansyah Saputra ANIS WIJAYANTO Antonius Singgih Setiawan Ardi Gunardi Ari Kuncara Widagdo Ari Kuncara Widagdo Arifah, Siti Aris Eddy Sarwono Astrid Widayani Atik - Isniawati Atik Isniawati Bambang Kusharjanto Bambang Pujiasmanto Bambang Pujiasmoro Bandi Bandi Bandi, Bandi Betharia Efriani Budiatmanto, Agus Catur Sugiarto Celviana Winidyaningrum Charly Malinda Dea Oktaviana Dedy Christiyanto Devi Novitasari Putri Wibowo Dewi Iswara Djamaluddin Subekti Djoko Suhardjanto Djoko Suhardjanto Djoko Suharjanto Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Djuminah Doddy Setiawan Dodi Setiawan Dwi Prasetyani Dwi Soegiarto, Dwi Dwi Wulandari Dyah Sawitri Edi Kurniadi Edi Kurniadi Edi Kurniadi Edy Suprianto Edy Supriyono Edy Supriyono EKO ARIEF SUDARYONO Eko Arief Sudaryono Eko Arif Sudaryanto Eko Murniyanto Elvia Ivada Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Endang Dwi Amperawati Erna Setiany Evi Gantyowati Falikhatun Falikhatun Farah Ordina Ardha Sukma Fitri Susilowati Francisca Sestri Goestjahjanti Francisca Sestri Goestjahjanti Fransisca Sestri Goestjahjanti HANDAYANI TRI WIJAYANTI Hanung Triatmoko Hasan Fauzi Hasan Mukhibad Henny Murtini Honggowati, Setianingtyas Hunik Sri Runing Sawitri Ichsan Setiyo Budi Ichsan Setiyo Budi Ign. Sri Seventi P Indrian Supheni Isnayni Sabila Istajib Kulla Istikomah Istikomah Jaka Winarna Jaka Winarna JAKA WINARNA Jaka Winarna Jombrik - Jombrik Junaid M Shaikh Junaid M. Shaikh Khairudin Khairudin Kiswanto Kiswanto Kiswanto Kiswanto Kiswanto Kiswanto Kiswanto Kiswanto Kristiandi Kristiandi Lili Wardani Harahap LMS. Kristiyanti M. Agung Prabowo M. Rudianto M. Rudianto Mahameru Rosy Rochmatullah Marlina Nur Achyani Mi'raj Akbar Muhamad Muhamad Taqi Muhammad Cholil Muhammad Rifqi Arif Munandar Muqorobin Muqorobin Muthmainah Muthmainah Muthmainah Muthmainah Muzzazinah Muzzazinah Nugroho, Ign.Novie Endi Nung Harjanto Nung Harjanto Nur Endah Fajar Hidayah Nurmadi Harsa Sumarta, Nurmadi Harsa Nurul Badriyah Nurul Herawati Nurul Qomariyah Pringgo Widyo Laksono Purwoko, Agus Putri Ramadhani Rahmawati Juliati Ratna Endah Santoso Ratna Wijayanti Daniar Paramitha Ratnaningrum, Ratnaningrum Ridwan Wahyudi Rikah Rikah Rikah Rikah Rispantyo Rispantyo Rispantyo Rispantyo Rita Noviani Rita Noviani Rochmat Aldy Purnomo RR. Ella Evrita Hestiandari Rudianto Rudianto Rudianto Rudianto Rukmini Rukmini Rum Handayani Sarah RH Sarah Rum Handayani Sarah Rum Handayani Sarah Rum Handayani Sarah Rum Handayani Setianingtyas Honggowati Setianingtyas Honggowati Setianingtyas Honggowati Setianingtyas Honggowati Setianingtyas Honggowati Setyaningtiyas Honggowati Setyaningtyas H Siti Arifah Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlaela Siti Nurlela Siti Nurlela Siti Supeni Soenarto Soenarto Sri Hartoko Sri Mulyani Sri Murni Sri Murni Sri Murni Sri Murni SRI MURNI Sri Murni Sri Murni Sri Risma Yenny Subekti Dj Subekti Djamaluddin SUBEKTI DJAMALUDDIN Suprihati Suwarno Suwarno Suwarno Suwarno Taufiq Arifin Titin Titin Totok Budisantoso Totok Dewayanto Trisninik RW Ubaidillah Umatun Markhumah WAHYU WIDARJO Warsina Warsina Warsina Warsina Warsina Warsina Wijaya Triwacananingrum Winanti Winanti Y. Anni Aryani Y. Anni Aryani Y. Anni Aryani YACOB SUPARNO Yacob Suparno Yeni Agustina Yuwita Ariessa Pravasanti