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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
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Audit Committee Characteristics, Profitability, and Audit Report Lag Devi Novitasari Putri Wibowo; Rahmawati Rahmawati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.807

Abstract

Lag in the audit report is the delay in the completion of the independent auditor's report by the auditor who audits the client's financial statements. Financial statements need to be presented in a timely manner in order to be able to use them as a basis for decision making and to keep them current. This study examines the effect of the relationship between the characteristics of an audit committee and profitability on the delay of an audit report. The sample used is manufacturing companies listed on the Indonesian Stock Exchange in 2018-2020. Based on the purposive sampling criteria, hypotheses were tested on 302 companies using panel data regression analysis techniques. The results of the study indicate that there is a negative effect of audit committee gender and profitability on audit report lag.
Tunneling Related Party Lending Phenomenon: Empirical Study on Family Business in Indonesia Ign.Novie Endi Nugroho; Rahmawati Rahmawati; Bandi Bandi; Agung Nur Probohudono
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i1.651

Abstract

This study examines the effect of family end control with a pyramid structure, RPTs disclosure, internal auditors and independent commissioners on related loan tunneling in Indonesia. This study used a sample of 258 public companies listed on the Indonesia Stock Exchange from 2016-2018. This study provides empirical evidence that the final controller of the family with a pyramid structure is proven to practice tunneling through related loans. The next finding of this study is that the level of disclosure of related transactions can reduce the potential for the practice of tunneling related loans. Another important finding is the failure of the internal control mechanism by internal auditors and independent commissioners which is not able to reduce the potential for related loan tunneling practices in family companies in Indonesia.
Inovasi Desain Produk, Manajemen dan Pemasaran Digital Bagi Paguyuban Kampung Sablon: Upaya Pemulihan Ekonomi Dampak Covid-19 Di Kabupaten Klaten khairudin khairudin; Rahmawati Rahmawati; Edi Kurniadi; Siti Nurlela; Dwi Soegiarto
IMPOWERMENT SOCIETY Vol 4 No 2 (2021): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v4i2.695

Abstract

Kegiatan pengabdian ini bertujuan untuk mengangkat industri kerajinan konveksi Kampung Sablon di Kecamatan Wedi Kabupaten Klaten dari keterpurukan ekonomi di masa pandemi covid 19 melalui pelatihan dan pendampingan tentang kewirausahaan, pengelolaan keuangan dan manajemen serta pemasaran online yang melibatkan akademisi dan praktisi. Kegiatan ini dilaksanakan dalam jangka waktu satu tahun, meliputi koordinasi, pelatihan dan pendampingan. Hasil dari kegiatan pelatihan dan pendampingan ini telah meningkatkan produksi, penjualan dan asset UKM sebesar 20% dari kondisi sebelumnya dan keberlangsungan kegiatan ini dikemudian hari akan sangat tergantung pada partisipasi serta dukungan semua pihak (UKM, pemerintah daerah, akademisi dan pihak lainnya).
Hubungan Rating Bintang Terhadap Peran Akuntansi Manajemen Strategis (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan) Antonius Singgih Setiawan; Rahmawati Rahmawati
Jurnal Akuntansi Vol. 21 No. 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i1.137

Abstract

This  study  aims  to  test  whether  the  star  rating  as  parameter  of  level  hotel  tobring  a  better  impact  on  the  implementation  of  strategic  management  accounting  role  inthe  management  of  the  hotel  business.  Using  a  sample  of  66  respondents  General Manager/Leader  of  Hotel  in  the  province  of  South  Sumatra  (resepon  rate  88%),  research hypotheses  were  tested  using  regression  analysis.  The  results  showed  that  the  star  ratinghotel a positive impact on the implementation of strategic management accounting role infunctional role of accounting and the use of strategic management accounting techniques.
Owners Ethnicity And Strategic Management Accounting Antonius Singgih Setiawan; Rahmawati Rahmawati; Djuminah Djuminah; Ari Kuncara Widagdo
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.575

Abstract

This study aims to prove differences in the level of the role of accountant and the implementation of strategic management accounting based on ethnicity categories of hotel owners. The study is conducted with quantitative methods using primary data through a survey of hotel general managers/leaders in the Sumatra region. A total of 395 questionnaires are distributed to the hotel general managers/leaders. The number of questionnaires used in this study is 224. Mann-Whitney nonparametric tests for two independent samples analysis is used to test research hypotheses. The results of the study indicate that there are differences in the role of accountant and the implementation of strategic management accounting based on differences in ethnicity of the hotel owners.
Analisis Perbedaan Antara Laba Akuntansi dan Laba Fiskal Terhadap Persistensi Laba, Akrual, dan Aliran Kas pada Perusahaan Perbankan yangTerdaftar di Bursa Efek Jakarta SUBEKTI DJAMALUDDIN; HANDAYANI TRI WIJAYANTI; RAHMAWATI RAHMAWATI
The Indonesian Journal of Accounting Research Vol 11, No 1 (2008): JRAI January 2008
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.185

Abstract

The research aims to examine the role of book-tax differences in indicating the persistence of earnings, accruals, and cash flows for one period ahead earnings. This study also examines whether the level of book-tax differences influences investor's assessments of future earnings persistence. The hypothesis in the alternative form are (1) pre-tax earnings persistence for firms with large (positive or negative) book-tax differences is lower than pre-tax earnings persistence for firms with small book-tax differences; (2) The persistence of the accruals component of earnings for future earnings is lower for firms with large (positive or negative) book-tax differences relative to firms with small book-tax differences; (3) The expectation of pre-tax earnings persistence reflected in stock prices for the accrual component of pre-tax earnings is consistent with observed persistence of accruals for firms with relatively large book-tax differences.The sample of this study was banking companies listed in Jakarta Stock Exchange (JSX) within the period of 2000-2005. The data was collected using purposive sampling method. The amount of the sample was 20 banking. The statistic method using  pooled regression.The results of this study showed that firms with large (positive or negative) book-tax differences have earnings and the accruals component of earnings that are less persistent than firms with small book-tax differences; and the stock prices fail fully reflect the information on the accruals component of earnings and cash flows. Investors appear to underestimate the accrual component of earnings and cash flows when firm-years have large book-tax differences.
Pengaruh Asimetri Informasi Terhadap Praktik Manajemen Laba pada Perusahaan Perbankan Publik yang Terdaftar di Bursa Efek Jakarta Rahmawati Rahmawati; Yacob Suparno; Nurul Qomariyah
The Indonesian Journal of Accounting Research Vol 10, No 1 (2007): JRAI January 2007
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.167

Abstract

The purpose of this research is to examine the effect of information asymmetry on earnings management. Result of this research can benefit to theory development and management. Accountancy data are collected from ICMD (Indonesian Capital Market Directory) and stock prices data which are provided by Center Capital Market Reference (PRPM) of Jakarta Stock Exchange.  The sample of this research are public Indonesian banking firms in 2000 until 2004.The results show that slope are significant (p value < 0.05), so Ho is rejected and Ha is accepted or available significant positive effect between information asymmetry and earnings management. R2 value is 0.3584 that mean 35.84% dependent variable earnings management can be explained by independent variable information asymmetry, and control variable CFVAR, GROWTH, SIZE, MKTBV and then 64.16% explained by another factor out side in the regression model but in the regression between dependent variable of earnings management with control variable resulted R2 value 0.417 and then in the regression between dependent variable earnings management with independent variable information asymmetry resulted R2 value 0.18 so control variable more explaine dependent variable earnings management. Independent variable information asymmetry has significant positive effect and can explaine dependent variable earnings management 18%.
Biological Asset Disclosure in Indonesia Aminah Aminah; Djoko Suhardjanto; Rahmawati Rahmawati; Jaka Winarna; Dea Oktaviana
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (552.54 KB) | DOI: 10.52728/ijtc.v3i4.561

Abstract

The development of companies in the agricultural sector is supported by the availability of information, which is also a consideration for decision-making by company owners or company management. As a result, the company's annual report must include as much information as possible. Agricultural companies are required to disclose their biological assets under PSAK 69. However, many agricultural companies have not fully disclosed their biological assets. The focus of the research is to observe how biological assets, company growth, auditor type, and public ownership influence biological assets disclosure. Plantation & crops companies listed on the Indonesia Stock Exchange (IDX) are the population for this study, with a total of 25 entities. 13 out of 25 companies became the research sample taken using a purposive sampling method. The research technique uses panel data regression in Eviews 10. The findings of this study are biological assets intensity and auditor type have a significant positive impact on biological assets disclosure. Company growth has an insignificant positive effect on the disclosure of biological assets, public ownership has an insignificant negative effect on the disclosure of biological assets.
Economic Improvement of Small and Medium Business through the Utilization of Waste Rahmawati Rahmawati; Ubaidillah Ubaidillah; Dwi Prasetyani; Ratna Endah Santoso; Rum Handayani; Siti Nurlela
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 4 (2022): December 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i4.912

Abstract

This research aims to downstream/commercialize integrating the management of export-scale wood products with the potential for waste wood chips and sawdust as an impact, so as to increase village potential and create an environmentally friendly village in Manggung village in order to increase village potential. This research was conducted as a leap in the field ofwood product management and processing of waste wood scraps and sawdust into handicrafts and accessories. Improved financial management and marketing of wood production in Manggung village through improving the quality of human resources as well as export-import training to help increase exports of wood products as well as handicrafts and accessories. By utilizing local potential and local wisdom and increasing the role of persons with disabilities and victims of layoffs through training to increase knowledge and skills by cooperating with the support of the Boyolali District Government. Institutional strengthening of BUMDes Maju Makmur in optimizing the management of wood and wood waste through mentoring, training and provision of supporting equipment as well as improving governance capabilities and establishing teaching factories that will be used to study undergraduate students.
PENINGKATAN PRODUKTIFITAS SUMBER PEWARNA ALAMI MELALUI PENERAPAN IRIGASI SISTEM SPRINKLER IRRIGATION PADA TANAMAN INDIGOFERA DI SRANDAKAN BANTUL YOGYAKARTA Muzzazinah Muzzazinah; Kristiandi Kristiandi; Rahmawati Rahmawati; Bambang Kusharjanto; Alanindra Saputra
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 5 (2022): PERAN PERGURUAN TINGGI DAN DUNIA USAHA DALAM AKSELERASI PEMULIHAN DAMPAK PANDEMI
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37695/pkmcsr.v5i0.1533

Abstract

Mitra UKM Puspita batik, merupakan salah satu pelaku UKM batik warna alami yang memproduksi bahan pewarna alami khusunya indigo dalam bentuk pasta, batik cap, serta shibori. Keseluruhan produk batik menggunakan warna alami khususnya warna alami indigo yang berasal dari tanaman Indigofera. Mitra mendapat banyak pesanan pewarna indigo dari berbagai negara diantaranya Italia, Israel, Jepang, Malaysia dan Israel. Permasalahan yang dihadapi mitra antara lain: 1) kuantitas bahan baku pada musim tertentu menurun, 2) Daun menguning, dan rontok. Kendala ini disebabkan kurangnya air pada lahan dan intersitas suhu yang tinggi menyebabkan kerontokan daun, dan kematian tanaman Indigofera. Tujuan Program Kemitraan Masyarakat (PKM-UNS) adalah 1) budi daya tanamana Indigofera di lahan mitra, 2). memasang instalasi pengairan sistim sprinkler irrigation pada lahan tanam Indigofera milik mitra, 3) meningkatkan produksi bahan baku tanaman Indigofera. Lahan tanam Indigofera di Srandakan mendiami lahan kering, sehingga ketersediaan air terbatas, dan mengandalkan air hujan. Diperlukan optimalisasi penggunaan air dari sumber air yang tersedia, baik air permukaan (air sungai, embung/danau) maupun air tanah dalam, yaitu melalui irigasi hemat air. Irigasi sprinkler yang diterapkan dapat meningkatkan layaran irigasi, berarti dapat meningkatkan indeks pertanaman atau meningkatkan luas tanam sehingga produksi Indigfera meningkat.
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