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All Journal Jurnal Reviu Akuntansi dan Keuangan Rekayasa Teknik Sipil KADIKMA Jurnal Dinamika Akuntansi Widyagogik : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar Jurnal Pendidikan Fisika FKIP UM Metro Journal of Accounting and Investment LOKABASA Al-Kimia Jati: Jurnal Akuntansi Terapan Indonesia Pendas : Jurnah Ilmiah Pendidikan Dasar Comm-Edu (Community Education Journal) Journal of Nonformal Education and Community Empowerment Jurnal Ilmiah Profesi Pendidikan Reviu Akuntansi dan Bisnis Indonesia BERNAS: Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Business UBS PENGABDI: Jurnal Hasil Pengabdian Masyarakat AR-RIAYAH : Jurnal Pendidikan Dasar IJCR (Indonesian Journal of Chemical Research) Media Ekonomi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Administratie: Jurnal Administrasi Publik
Evi Rahmawati
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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Exploring financial reporting quality: Evidence from Indonesian local governments Nuswantoro, Muhammad Adjie; Rahmawati, Evi
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.27667

Abstract

Research aims: This study examines the influence of government personnel competence, goods and services expenditure, and infrastructure availability on the quality of local government financial reporting in Indonesia, with local government size as a moderating variable.Design/Methodology/Approach: This quantitative study uses secondary data from local government financial statements in 2020. The sample consisted of 537 local governments selected through purposive sampling. Data were analyzed using Moderated Regression Analysis (MRA).Research findings: The finding show that government personnel's competence positively affects financial reporting quality. Goods and services expenditure has an adverse effect, while infrastructure availability has no significant effect. Local government size weakens the effect of personnel competence, strengthens the effect of goods and services expenditure, and does not moderate the relationship between infrastructure and reporting quality.Theoretical Contribution/Originality: This study offers a novel perspective by empirically examining the interaction between organizational size and key internal factors (human competence, goods and services expenditure, and infrastructure) that influence the quality of local government financial reporting. It extends agency theory by showing that in decentralized public institutions, the effectiveness of internal mechanisms is contingent upon the scale and complexity of the organization.
Analisis Kadar Asam Lemak Bebas dan Kadar Air Pada Crude Palm Oil di Laboratorium PT. Bina Pitri Jaya Mill Rahmawati, Evi; Utami, Maisari
INDONESIAN JOURNAL OF CHEMICAL RESEARCH Volume 7, ISSUE 2, 2022
Publisher : Chemistry Department, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ijcr.vol7.iss2.art4

Abstract

Analisis kadar asam lemak bebas dan kadar air telah dilaksanakan di Laboratorium PT. Bina Pitri Jaya Palm Oil Mill yang dilakukan pada bulan Maret 2022. Tujuan dari penelitian ini adalah mengetahui nilai kadar asam lemak bebas dan kadar air dalam sampel CPO di laboratorium PT. Bina Pitri Jaya Mill dan mengetahui nilai kadar asam lemak bebas dan kadar air dalam sampel CPO di laboratorium PT. Bina Pitri Jaya Mill dibandingkan dengan prosedur operasi standar Perusahaan Anglo-Eastern Plantations. Analisis kadar asam lemak bebas di lakukan dengan metode titrimetri, sedangkan kadar air di lakukan dengan metode thermogravimetri. Nilai kadar asam lemak bebas yang di peroleh sejak tanggal 1 Maret 2022 sampai 7 Maret 2022 secara berturut-turut yaitu 4,31%; 4,32%; 4,28%; 4,33%; 4,19%. Sedangkan nilai kadar air yang diperoleh berturut-turut yaitu 0,12%; 0,16%; 0,13%;0,15%; 0,14%. Hasil analisis kadar asam lemak bebas dan kadar air tersebut menunjukkan angka di bawah ambang batas baku mutu yaitu maksimum kadar asam lemak bebas dan air di dalam CPO adalah 5% dan 0,25%.
KUALITAS PELAYANAN PENGUJIAN KENDARAAN BERMOTOR BERKALA ANGKUTAN KOTA DI KOTA BOGOR rahmawati, evi; Purnamasari, irma; Goris Seran, Gotfridus
Administratie: Jurnal Administrasi Publik Vol. 1 No. 2 (2019): Administratie: Jurnal Administrasi Publik
Publisher : Universitas Djuanda

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Abstract

Testing of Motor vehicle transportation is a form of public service that aims to inspect roadworthy vehicles. This public service is vital because it determines road safety. This study aims to find the quality of periodic testing services in city transportation. This research uses a descriptive method with a quantitative approach. The population in this study was 377 vehicle owners who received testing services. Determination of the sample using the formula Yamane. The result was 79 respondents. Also, the sample of this study was 18 testing staff. Data collection techniques used literature study, observation, interviews, and questionnaires. Data analysis uses Weight Mean Score (WMS) calculations. This study produces an average data score of 3.93 (out of the highest score of 5) for assessing the quality of public services testing motor vehicles, which it showed proper criteria. It means that the quality of service already done well. However, there are still complaints from the public regarding parking areas and waiting rooms, which the community assesses as still lacking, so the facilities need to be improved.
Pengaruh Media Exposure, Sensitivitas Industri, Kepemilikan Asing, Kepemilikan Publik dan Profitabilitas Terhadap Environmental Disclosure dan Dampaknya Terhadap Nilai Perusahaan Julekhah, Farida; Rahmawati, Evi
Reviu Akuntansi dan Bisnis Indonesia Vol. 3 No. 1 (2019): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.030136

Abstract

This study aims to determine how the influence of media exposure, industry sensitivity, foreign ownership, public ownership and profitability on environmental disclosure and the impact on firm value. The subjects in this study were mining, energy, chemicals, pharmaceuticals, cosmetics, food and beverage companies listed on the Indonesian Stocks Exchange in 2016-2017. The research sample was determined using purposive sampling. This study has a sample of 35 companies with a total of 70 data processed. Data was processed using the IBM SPSS 22 statistical program and analyzed using multiple regression for the first research model and simple regression for the second research model. Based on the results of data analysis, it is known that only industry sensitivity and public ownership variables have a positive effect on environmental disclosure. Meanwhile, media exposure, foreign ownership, profitability do not affect the environmental disclosure, and environmental disclosure variable do not affet the firm value.
Pengaruh Biological Asset Intensity, Ukuran Perusahaan, Pertumbuhan Perusahaan, Konsentrasi Kepemilikan Manajerial, dan Jenis KAP Terhadap Pengungkpan Aset Biologis (Pada Perusahaan Agrikultur yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017) Alfiani, Linda Kurnia; Rahmawati, Evi
Reviu Akuntansi dan Bisnis Indonesia Vol. 3 No. 2 (2019): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.030243

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh Biological Asset Intensity, Ukuran Perusahaan, Pertumbuhan Perusahaan, Konsentrasi Kepemilikan Manajerial, dan Jenis KAP terhadap Pengungkapan Aset Biologis. Populasi yang digunakan dalam penelitian ini yaitu perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Data yang digunakan dalam penelitian ini adalah data sekunder yang berupa data kuantitatif dari laporan keuangan perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Penelitian ini menggunakan metode purposive sampling dalam pengambilan sampelnya, dan diperoleh sampel sejumlah 72 sampel. Metode analisis yang digunakan dalam penelitian ini yaitu menggunakan analisis regresi linier berganda. Berdasarkan analisis yang telah dilakukan diperoleh hasil penelitian yang menunjukkan bahwa biological asset intensity, ukuran perusahaan, dan pertumbuhan perusahaan tidak berpengaruh terhadap pengungkapan aset biologis. Konsentrasi kepemilikan manajerial, dan jenis KAP berpengaruh positif terhadap pengungkapan aset biologis.
Pengaruh Fraud Pentagon, Kepemilikan Institusional dan Asimetris Informasi Terhadap Kecurangan Laporan Keuangan (Studi Empiris pada Perusahaan Perbankan yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Riandani, Mirza Afanin; Rahmawati, Evi
Reviu Akuntansi dan Bisnis Indonesia Vol. 3 No. 2 (2019): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.030244

Abstract

This study aims to determine how the influence of pentagon fraud, institutional ownership and asymmetric information on financial statements fraud. The pentagon fraud factor studied in this study was financial stability, ineffectiveness of supervision, rationalization, capability and arrogance. The subjects in this study were banking companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample was determined using purposive sampling. This study has a sample of 37 companies with a total of 111 data processed. Data was processed using the SPSS statistical program and analyzed using logistic regression. Based on the results of data analysis, it is known that the variables of financial stability, ineffective monitoring and capability have an effect on financial statements fraud, but rationalization arrogance, institutional ownership and asymmetric information have no effect on the occurrence of fraudulent financial statements.
Pengaruh Persistensi Laba, Book Tax Differences, Investment Opportunity Set dan Struktur Modal Terhadap Kualitas Laba dengan Konservatisme Akuntansi Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Jasa yang Terdaftar di BEI Periode 2015-2017) Ashma’, Fathin Ulfatul; Rahmawati, Evi
Reviu Akuntansi dan Bisnis Indonesia Vol. 3 No. 2 (2019): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rab.030246

Abstract

This research aims to examine the Effect of Earnings Persistence, Investment Oppotunity Set, Book tax differences and Capital Structure on Earnings Quality with Accounting Conservatism as Moderating Variable. The population in this research are service companies listed in  Indonesia Stock Exchange for the period 2015-2017. The data used in this study are secondary data in the form of quantitative data from the financial statements of service companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. In this research the method used for sampling is using the purposive sampling method and obtained a sample of 268 samples. Data obtained from the Indonesia Stock Exchange (IDX) and the website www.idx.co.id, the data analyzed in this study are processed from annual reports and company financial statements. Based on the analysis that has been done, the results show that the earnings persistence and Investment Opportunity Set does not affect the quality of earnings. Book Tax Differences has a negative effect on earnings quality. Capital structure has a positive effect on earnings quality. Book tax differences has a effect on earnings quality with accounting conservatism as a moderating variable.
Evaluasi Tata Kelola Keuangan dan Sistem Akuntansi di BUMDes Mekaring Pono Potorono Widiastuti, Harjanti; Yunianto, Andan; Rahmawati, Evi
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 5, No 2: October 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v5i2.13485

Abstract

Tujuan penelitian ini untuk mengevaluasi tata kelola keuangan dan sistem akuntansi melalui analisis proses bisnis dan transaksi di BUMDes Mekaring Pono Potorono untuk keperluan pengembangan sistem akuntansi. Penelitian ini merupakan penelitian deskriptif kualitatif dengan pendekatan studi kasus. Data kualitatif diperoleh melalui Group Focus Discussion (FGD), wawancara, observasi, dan dokumentasi. Informan penelitian ini adalah direktur BUMDes, Bendahara BUMDes, serta kepala dan bendahara uni-unit usaha BUMDes. Hasil penelitian menunjukkan bahwa BUMDes Potorono belum memiliki kebijakan akuntansi dan pelaporan keuangan sehingga unit-unit usaha belum menyusun laporan keuangan. Unit-unit usaha BUMDes telah melakukan pencatatan keuangan sederhana melalui buku kas umum, tetapi perlu didukung dengan pencatatan di buku pembantu serta standarisasi dokumen transaski untuk meningkatkan keterandalan data. Analisis proses bisnis dan transaksi membantu BUMDes menentukan dan mengklasifikasi akun-akun laporan keuangan. Standarisasi pencatatan dan keterandalan data menjadi penting untuk pengembangan sistem akuntansi.
Co-Authors Adiyatama, Evan Ardis Adrianto, Ari Ahmad, Pajar Alfiani, Linda Kurnia Amien, Adya Sa'dul Andan Yunianto, Andan Ashma’, Fathin Ulfatul Bagus Kisworo, Bagus Cahya Pratiwi, Dwita Dwi Heryanto Effy Mulyasari Faisal Sadam Murron Fauzia, Farda Goris Seran, Gotfridus Hadi Pratomo, Bagus Hafiez Sofyani Harjanti Widiastuti Herlambang, Prasetya Heryani, Rina Heryanto, Dwi Hobri Ietje Nazaruddin Ika Mustika Sari Julekhah, Farida Kholid, Arif Wahyu Nur Kusumastuti, Dianing Widya Magistra, Ari Arasy Mimin Iryanti Nila Kurniasih, Novi Widiastuti Erni Puji Astuti Ningtyas, Anggia Dwi Non Dwishiera Cahya Anasta Nuswantoro, Muhammad Adjie Prakoso, Alfiansah Sandion Prasetyo, Rifki Gagak Bayu Purnamasari, Irma Putri Hanifah, Zahra Rahma Nurul Aida, Rahma Nurul Rahmat Sutedi Renea Shinta Aminda Riandani, Mirza Afanin Risma Wulandari Sabilah, Nur Syahrin Sakti, Yuda Candra Salsabila, Azzahra Saraswati, Sri Susi Setiawani Tatat Hartati Utami, Maisari Winny Liliawati Wulandari Wulandari Yudhanto, Satrio Kusumo Zakwandi, Rizki