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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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Does Corruption Have a Bad Impact on Local Government Performance Khairudin Khairudin; Rahmawati Rahmawati; Jaka Winarna; Evi Gantyowati
Ilomata International Journal of Social Science Vol 4 No 1 (2023): January 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.297 KB) | DOI: 10.52728/ijss.v4i1.671

Abstract

Good government performance can increase organizational value, legitimacy, public support and also increase organizational survival. However, the performance of local governments based on HDI is still not good and places Indonesia below ASEAN countries such as: Singapore, Brunei Darussalam, Malaysia and Thailand. This study aims to examine the effect of corruption on local government performance, where this research was conducted on 34 provincial governments in Indonesia during the 2016-2020 period. This research is interesting because it has novelty in terms of measuring local government performance and corruption. Local government performance is measured using the Human Development Index whose data comes from BPS-RI and corruption is measured by the value of the rupiah audit findings by BPK-RI on budget implementation and efforts to fight corruption. The test results using panel data regression with the fixed effect model show that corruption has a positive and significant influence on local government performance.
Tunneling Control and Good Corporate Governance to Improve State-Owned Enterprises Performance Siti Arifah; Rahmawati Rahmawati; Agung Nur Probohudono; Setianingtyas Honggowati; Sri Hartoko; Sri Murni; Kiswanto Kiswanto
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): 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.v14n2.p191-202

Abstract

This research aims to look at the influence of tunneling and GCG variables on the performance of Indonesian State-Owned Enterprises. The data used is secondary data taken from the Annual Report of Indonesian State-Owned Enterprises. The data period is six years, from 2014 to 2019. The population in this study was 44 Indonesian State-Owned Enterprises, and the sample was determined using purposive sampling methods. The data is processed using multiple linear regression analysis. The results of the data analysis showed that tunneling and GCG had a significant effect on the performance of Indonesian State-Owned Enterprises, both simultaneously and partially. This study implies that more technical regulations are needed to regulate the boundaries of related transactions in State-Owned Enterprises so that tunneling actions can be minimized. State-Owned Enterprises must also always improve their performance to be more optimal, at least it can increase of State Owned Enterprises that can deposit dividends into the state treasury. The novelty of this research is the use of SOE objects for tunneling subjects that are generally research in private companies.
Pembuatan Gula Kelapa/Aren Guna Peningkatan Pendapatan Bumdes Argo Manik Desa Kalipelus Kebonagung Pacitan Rahmawati Rahmawati; Siti Arifah; Edy Supriyono; Francisca Sestri Goestjahjanti; Bambang Pujiasmanto; Pringgo Widyo Laksono; Ratna Wijayanti Daniar Paramitha; Rita Noviani; Siti Nurlaela
Empowerment: Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2023): MEI 2023
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/empjcs.v1i3.397

Abstract

This Community Service activity aims to increase the capabilities of BUMDes Argo Manik in managing coconut/aren sugar production from upstream to downstream to create innovative and productive villages, and increase greening of the environment in order to support tourism and environmental preservation. The method used is the delivery of material from resource persons who are competent in their fields related to problems that exist in the community and training according to the directions of the resource persons. The result of this activity is an increase in the quality of coconut/aren sugar products that have been produced and managed by BUMDes Argo Manik in supporting the tourism potential in Kalipelus Village which in turn can improve the economy of the Kalipelus Village community. The conclusion that can be drawn from this activity is that the role of academics is needed in order to participate in providing solutions to problems that occur in society. This activity can also be input for the formation of an academic climate in tertiary institutions, especially related to the people's economy.
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 | 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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v1i1.24

Abstract

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.
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 | 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 | 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 | 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.
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

Abstract

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.
Value Relevance of Earnings and Book Value: Impact of Earnings Management and Family-Owned Firms Ratnaningrum Ratnaningrum; Rahmawati Rahmawati; Djuminah Djuminah; Ari Kuncara Widagdo
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.465

Abstract

The purpose of this study is to investigate whether family-owned firms and earnings management as a result of financial distress affect the value relevance of earnings and book value. The study is based on companies listed on the Indonesia Stock Exchange (IDX). An unbalanced panel dataset of 592 firms trading in the IDX from 2012 to 2017 was used to test the price model. Results reveal that owing to high financial distress, earnings management through an income-increasing strategy was opportunistically conducted. Moreover, earnings management (as opposed to financial transparency, which is a principle of sustainability) decreases the value relevance of earnings. Due to high financial distress, there is a trade-off between the value of earnings and relevance of book value in the presence of earnings management. Further, results demonstrate that the value relevance of earnings in family-owned firms is higher than in nonfamily-owned firms in Indonesia. It indicates that earnings management due to high financial distress contributes to the alignment effect on family firms.
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