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All Journal Jurnal Pendidikan Vokasi JURNAL ECONOMIA Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Abdimas Journal The Winners Jurnal Akuntansi Multiparadigma Journal of Indonesian Economy and Business Infestasi Jurnal Ilmiah Teknik Industri Accounting Analysis Journal Indonesian Journal of Sustainability Accounting and Management AKRUAL: Jurnal Akuntansi Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review AFEBI Accounting Review International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Bisnis dan Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Tax and Accounting TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Jurnal Akuntansi The Indonesian Journal of Accounting Research Budimas : Jurnal Pengabdian Masyarakat Ilomata International Journal of Social Science Jurnal IPTEK Bagi Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Empowerment Society Prosiding Konferensi Nasional PKM-CSR Muria Jurnal Layanan Masyarakat Empowerment: Jurnal Pengabdian Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indonesian Journal of Sustainability Accounting and Management Economic Development Analysis Journal Greenation International Journal of Economics and Accounting English and Tourism Studies Journal of Current Studies in SDGs Journal of Current Studies in SDGs Journal of Law and Bibliometrics Studies Open Access DRIVERset

Rahmawati Rahmawati

Universitas Sebelas Maret

Author-ID : 356087

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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Corporate Governance and Strategic Management Accounting Disclosure Setianingtyas Honggowati; Rahmawati Rahmawati; Y. Anni Aryani; Agung Nur Probohudono
Indonesian Journal of Sustainability Accounting and Management Vol 1, No 1 (2017): June 2017
Publisher : Universitas Pasundan

The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author). The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.

Implementation Strategy of Higher Education Social Responsibility to Acquire New and Qualified In-Line Students: A Case Study Nung Harjanto; Rahmawati Rahmawati; Hasan Fauzi; M. Agung Prabowo
Indonesian Journal of Sustainability Accounting and Management Vol 3, No 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.93

This study aims to provide novel empirical evidence about the effectiveness of higher education social responsibility (HESR) as a strategy to acquire new and qualified in-line students for higher education institutions. In this research, a case study of Akademi Akuntansi YKPN Yogyakarta, a leading higher education institution offering vocational accounting courses in Indonesia, is used. Results show that the number of HESR activities implemented in vocational higher education has positive significant effects on new and qualified in-line students. Our hypothesis tested through linear regression also reveals that the number of HESR activities implemented in vocational higher education positively affects the number of its new and qualified in-line students from related partner vocational high schools. This research contributes to the analysis of supply chain linkage literature, especially linkages for higher education institutions, through the implementation of HESR as a strategy to acquire these students in higher education institutions and to achieve a sustainable competitive advantage. Although this topic in higher education is important, it has been rarely explored.

DETERMINANT OF DOWNWARD AUDITOR SWITCHING Totok Budisantoso; Rahmawati Rahmawati; Bandi Bandi; Agung Nur Probohudono
Jurnal Akuntansi Multiparadigma Vol 8, No 3 (2017): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Determinan Pengalihan Auditor. Penelitian ini menguji faktor-faktor yang memengaruhi downward auditor switching di lima Negara ASEAN. Metode analisis yang digunakan adalah fixed effect logistic regression. Penelitian ini menemukan bahwa opinion shopping terjadi di ASEAN, terutama pada perusahaan yang mengalami kesulitan keuangan. Perusahaan dengan bisnis yang kompleks akan mempertahankan auditor Big Four untuk mengurangi kompleksitas dan biaya audit. Komite audit dan publik berperan sebagai penjaga kualitas auditor. Di sisi lain, pemegang saham gagal menjalankan peran sebagai penjaga kualitas audit. Ini mengindikasikan bahwa terdapat pengaruh kubu dalam pemegang saham.Abstract: Determinant of Downward Auditor Switching. This study examines the factors that influence downward auditor switching in five ASEAN countries. Fixed effect logistic regression was used as analytical method. This study found that opinion shopping occurred in ASEAN, especially in distress companies. Companies with complex businesses will retain the Big Four auditors to reduce complexity and audit costs. Audit and public committees serve as guardians of auditor quality. On the other hand, shareholders failed to maintain audit quality. It indicates that there is entrenchment effect in auditor switching.

MANFAAT LABA UNTUK MENAMBAH UTANG DAN MENGURANGI PAJAK Nur Endah Fajar Hidayah; Rahmawati Rahmawati
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.08.10015

Abstrak: Manfaat Laba untuk Menambah Utang dan Mengurangi Pajak. Penelitian ini bertujuan menemukan dampak serentak dan parsial pada likuiditas, struktur aset serta laba korporasi atas struktur modal. Regresi linear berganda digunakan sebagai metode terhadap 25 korporasi ritel sejak tahun 2011-2017. Hasil temuan mengindikasikan korporasi ritel cenderung memaksimalkan pemanfaatan pembiayaan internal dari pada laba ditahan. Laba ditahan digunakan untuk membiayai aktivitas operasional serta ekspansi bisnisnya sehingga tingkat utang mengalami penurunan. Namun laba korporasi tidak dimanfaatkan manajemen untuk menarik kreditur baru sehingga pembayaran pajak menjadi lebih tinggi. Oleh sebab itu, manajemen harus memanfaatkan laba untuk menambah utang korporasi sebagai pengurang biaya pajak. Abstract: The Benefits of Profit for Increasing Debt and Reducing Taxes. This study aims to find a simultaneous and partial impact on liquidity, asset structure, and profit on the capital structure. Multiple linear regression was used as a method for 25 retail corporations from 2011-2017. The findings indicate that corporations tend to maximize the utilization of internal financing from retained earnings. It is used to finance operational activities and business expansion so that the level of debt has decreased. However, the profit isn’t utilized by management to attract new creditors so that tax is higher. Therefore management must use the profit to increase corporate debt as a deduction from tax costs.

PENELITIAN PENGHINDARAN PAJAK DI INDONESIA Nurul Herawati; Rahmawati Rahmawati; Bandi Bandi; Doddy Setiawan
InFestasi Vol 15, No 2 (2019): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i2.6006

This study aims to provide an overview of the development of tax avoidance research in Indonesia from 12 accredited national journals ranking 1 2. The study sample included 27 articles that researched tax avoidance in Indonesia over the 2012 – 2018 observation period. Mapping was done by classifying articles based on research topics (antecedents and consequences), population and research samples, tax avoidance proxies, and citation analysis (Hesford, Lee, Stede, Young, 2007). The mapping results show that the publication of the most tax avoidance research in Jurnal Akuntansi (22%). The antecedents topic dominates tax avoidance research and there are 28 antecedent variables from 23 articles. The most widely studied antecedent variable is corporate governance. The consequence topics are 4 articles with 5 variables. The dominating research sample was manufacturing companies (41%) and 63% of articles used a number of samples above 100. The most widely used tax avoidance proxies were ETR, Current ETR, and ETR Cash. The tax avoidance research citation rate reached 163 in the observation period and 67% of the articles received citations. The most cited topics are antecedents of corporate governance, company size, liquidity, leverage, and earnings management.PENELITIAN PENGHINDARAN PAJAK DI INDONESIA

Kontribusi Usaha Mikro Kecil dan Menengah: Pajak, Corporate Social Responsibility, Shodaqoh, dan Kebermanfaat Usaha Suwarno Suwarno; Rahmawati Rahmawati; Sri Murni; Warsina Warsina
InFestasi Vol 16, No 1 (2020): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v16i1.6802

The existence of Micro, Small, and Medium Enterprises (MSMEs), which constitute the largest share in the national economy, is an indicator of the level of community participation in various economic sectors. UMKM towards the environment that is approved by tax, alms, CSR, and business benefit. The method of analysis uses descriptive analysis. Data collection using observations, questionnaires, and direct interviews to 250 MSMEs engaged in batik and grocery stores in Surakarta. 66.8% MSMEs have not paid taxes and 33.2% MSMEs have paid taxes, 96.8% MSMEs in Surakarta have done shodaqoh, 60.8% MSMEs in Surakarta have not done CSR and 37.2% are actively doing CSRs, 85, 6% of MSMEs stated that their businesses provided benefits for the community, while for the community about the business environment. Other findings show that MSMEs who have paid business taxes are long-term business groups, have permanent businesses, and have large-scale relationships and most MSMEs do not do CSR more because they have not seen the benefits of CSR activities.

Islamic corporate governance and performance based on maqasid sharia index– study in Indonesia Hasan Mukhibad; Mahameru Rosy Rochmatullah; Warsina Warsina; Rahmawati Rahmawati; Doddy Setiawan
Jurnal Siasat Bisnis Vol 24, No 2 (2020)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol24.iss2.art2

Sharia banks and conventional banks have real differences in their objectives and operations. Therefore, performance measurements must differentiated between Sharia banks and conventional banks. One performance measure recommended by researchers is performance-based on the Maqasid sharia Index (MSI). This study is to prove the influence of the Sharia Supervisory Board attributes (number of meetings, level of education, cross-membership) and commissioners' attributes (ratio of independent commissioners, number of members, number of meetings) to performance based on MSI. The research sample is 12 Sharia banks in Indonesia during the 2014-2018 observation year. The data analysis method uses panel data analysis with a fixed effect model. We find that SSB education level and independent board ratio had a negative effect on performance based on MSI. Cross-membership; the number of SSB meetings, board size, number of board meetings, and total assets does not affect performance based on MSI. This finding indicates that MSI has not become one of the goals that must be achieved in the management of Sharia banks in Indonesia. This is because the MSI score is still low. In addition, the dominance of debt financing is a characteristic that banks prefer transactions that generate fixed income and avoid transactions that use a fairer system, i.e. the Profit and Loss Sharing system. We recommend for regulators to develop different measurement tools from conventional banks and in accordance with the objectives of sharia implementation as sharia bank business operations (maqasid sharia). Future researcher can study and develop other measurement tools in formulating maqasid sharia by involving regulators, business actors, and experts so that the produced maqasid sharia indicators can be applied by banks.

Pengaruh asimetri informasi dan analyst coverage terhadap konservatisme akuntansi Atik Isniawati; Rahmawati Rahmawati; Agus Budiatmanto
Jurnal Akuntansi dan Auditing Indonesia Vol. 20 No. 2 (2016)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol20.iss2.art3

Tujuan penelitian ini untuk menguji pengaruh asimetri informasi dan analyst coverage terhadap konservatisma akuntansi. Pendekatan net assets measures digunakan untuk mengukur konservatisma akuntansi. Sementara, asimetri informasi dan analyst coverage diukur menggunakan bid-ask spread dan analyst following. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Data dikumpulkan menggunakan metode purposive random sampling dan terpilih 124 perusahaan. Hasil penelitian menemukan bukti bahwa terdapat pengaruh positif antara asimetri informasi dan analyst coverage terhadap tingkat konservatisma akuntansi. Hal ini menunjukkan bahwa semakin besar asimetri informasi antara insider dan outsider investor dan semakin banyak analis yang melakukan analisis terhadap perusahaan maka penerapan tingkat konservatisma dalam laporan keuangan semakin tinggi pula.Penelitian ini diharapkan mampu memberikan masukan bagi regulator dan badan penyusun standar mengenai peran penting konservatisma akuntansi sehingga tidak ada upaya untuk menghilangkannya dalam praktek akuntansi. Selain itu, hasil penelitian ini diharapkan mampu memberikan informasi mengenai peran analis sebagai pihak yang mendorong penyajian laporan keuangan yang akurat sehingga mampu mengurangi asimetri informasi dan meminimalkan perilaku oportunistik manajer.

Kebangkrutan Perusahaan Menggunakan Model Altman dan Zavgren pada Perusahaan Food And Beverages Yeni Agustina; Rahmawati Rahmawati
The Winners Vol. 11 No. 1 (2010): The Winners Vol. 11 No. 1 2010
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v11i1.696

The purpose of this research is to show the illustration of the financial performance in food and beverages companies during the years 2001, 2002, 2003, 2004, and 2005. Since the Indonesian economic crisis which began in middle 1997, most of industry sectors, including food and beverages companies, had some constraints in producing and actualizing their products. One of the important things in making decisions for company managers, creditors, and the future investors is the bankruptcy analysis model to predict company’s bankruptcy. This research used two models developed by Edward I. Altman (Model Z-Score) and Christine V. Zavgren (Logit Model). The result of this research is, generally, the financial conditions of the food and beverages companies are in bad conditions. This situation is connected with the low profitability, liquidity, and activity rates of those companies.

The Effect of Intellectual Capital and Islamic Corporate Governance on Islamic Social Reporting Disclosure with Financial Performance Mediation Ichsan Setiyo Budi; Rahmawati Prof Rahmawati Prof
The Winners Vol. 20 No. 2 (2019): The Winners
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v20i2.5842

This research aimed to examine the indirect effect of Islamic Corporate Governance (ICG) disclosure and Intellectual Capital (IC) on Islamic Social Reporting (ISR) disclosure with financial performance as a mediating variable in Islamic Banking in Indonesia. It used secondary data with annual report data sources and financial statements on Islamic banking in Indonesia. They were testing this research using regression analysis with data for the annual reporting period of 2011 through 2014. The result finds that ROE mediates the effect of ICG on ISR disclosure. This shows that good management of Islamic banks will produce high financial performance so that they are able to carry out their social roles well too. The contribution of this research is to develop a new model of the role of financial performance mediating the effect of ICG disclosure on ISR so that it is beneficial for the development of science.

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

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