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All Journal Sodality: Jurnal Sosiologi Pedesaan Sabda: Jurnal Kajian Kebudayaan Jurnal Manajemen Akuntansi dan Bisnis Journal of Economics, Business, & Accountancy Ventura JAM : Jurnal Aplikasi Manajemen PROFIT : Jurnal Administrasi Bisnis Masyarakat, Kebudayaan dan Politik SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI EconBank : Journal Economics and Banking Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Soedirman Accounting, Auditing and Public Sector Journal Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Sinergi Abdimas: Jurnal Pengabdian Masyarakat

Wita Ramadhanti

Fakultas Ekonomi Universitas Jenderal Soedirman Jl. HR Bunyamin Grendeng Purwokerto Jawa Tengah Telp. 0281 637970

Author-ID : 357154

Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 29 Documents Claim Missing Document

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Penerapan Dana Reguler Kelompok Simpan Pinjam Perempuan Pada PNPM-MPD Di Kecamatan Wangon, Kabupaten Banyumas Widodo, Taufik Margi; Ramadhanti, Wita; Rokhayati, Hijroh
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): June 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.1.402

The implementation of society empowerment, especially in the form of revolving funds (saving and loan) that consider less is financial management, and guidance on life skills that are able to support women business group. Through one of its program Women Saving and Loan / Simpan Pinjam Perempuan (SPP), it is expected to improve the welfare of people, especially womenand also applied poverty alleviation mechanism involving elements of society, start from planning, implementation, control and evaluation stages. The purpose of this studys are to determine the significance of differences revenue (financial performance) and the welfare of the group before and after the SPP program of National Program for (Rural) Society Empowerment / Program Nasional Pemberdayaan masyarakat Mandiri Perdesaan PNPM-MPd. These study used comparative technique bases on mix method with research object are SPP groups in Wangon Sub-District, Banyumas District. Hypothesis is tested by using non-parametric test through wilcoxon test and in-depth interviews. The results showed that there is an increase in revenue and welfare level, which means there are differences in revenue and welfare level before and after join the SPP program.

SOME FACTORS THAT AFFECT TRANSFER PRICING DECISION Pratama Septiyani, Resa Pide; Ramadhanti, Wita; Sudibyo, Yudha Aryo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): June 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The objectives of this research is to analyze the effect of tax minimization, firm size, foreign ownership bonus mechanism, and exchange rate on transfer pricing decision in multinational company engaged in manufacturing that listed on Indonesia Stock Exchange from the year of 2015 to 2016. Sampling method in this study is using purposive sampling using 8 criterias that have been determined. The result of binary regression analysis shows that only tax minimization that has positive effect on transfer pricing decision. While the others variable which are, firm size, foreign ownership, bonus mechanism, and exchange rate do not has an effect on transfer pricing decision.

ANTECEDENT AND CONSEQUENCE FOR ACCOUNTING INFORMATION QUALITY ON INDONESIAN SMEs Ramadhanti, Wita; Kurniawan, Kurniawan; Mukhrodin, Mukhrodin; Setiyawati, Sri Murni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This research intended to observe the Accounting Information Quality during 2018, first year implementation of Indonesian Financial Accounting Standard for Micro Small and Medium Entity (SAK EMKM). This is a quantitative research using survey. The objects are Micro, Small and Medium Enterprises in Indonesia. Data is analyze using path analysis. Independent variables are financial literacy, Tax authority pressure, external consultant, Adoption of Marketing information technology. Dependent variables are Accounting Information Quality and Credit Access. The results show that Tax authority pressure and external consultant hiring has positive effect on Accounting Information Quality. Accounting Information Quality has effect on Credit Access. Therefore, further test reveal that Accounting Information Quality do not have mediating role between in the relations independent variables and Credit Access

EXTENDED TAM TEST ON INDONESIAN SMEs’ FINTECH USERS & ITS FINANCIAL REPORTS Ramadhanti, Wita; Kurniawan, Kurniawan; Mukhrodin, Mukhrodin; Setyawati, Sri Murni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020): June 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Indonesia have SME accounting standard that effective in 2018, but this standard adoption is not popular at that time. Hence recent fastest growing in financial technology adoption by food industries’ SME creating the need for having financial reports in order to make an exact reconciliation for the payment. This research wants to know whether this financial technology usage will lead to SME’s to make financial reports according to accounting standard. The model is designed to test the Extended Technology Acceptance Model (Extended-TAM). Population here is SME in food industry that on Grabfood list. 100 sample were drawn using purposive sampling for SME that uses OVO, a financial technology company that partnering with Grabfood. Data then analyzes using WarpPLS.This results is consistent with Extended TAM. The result also shows that adoption of FinTech will trigger SME to make better financial reports to make reconciliation process in billing easier.

Tata Kelola Keuangan BUMDesma untuk Mewujudkan Tujuan Pembangunan Berkelanjutan Desa di Kecamatan Kalibagor, Kabupaten Banyumas Arofah, Triani; Ramadhanti, Wita; Rusmana, Oman
Jurnal Riset Akuntansi Soedirman Vol 2 No 2 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.2.11252

One of the government's two national programs, the Post-pandemic National Economic Recovery, and the other, the Acceleration of the Village-Sustainable Development Goals (SDGs), relies heavily on village owned enterprises, or BUMDes. Thus, in order for BUMDes Joint to become the engine that propels the village economy, it is necessary to have good and accurate financial management. The purpose of this research is to examine and characterize BUMDes Bersama's financial management in light of the concepts of open, accountable, participatory, and disciplined village finance management. Data for this qualitative study came from a variety of sources, including documentation and non-structured interviews. Although the Joint BUMDes has put the financial management principles into practice, some of these principles, particularly those pertaining to accountability, transparency, and budget order and discipline, are still lacking. The Joint BUMDes business unit's inability to produce comprehensive financial reports due to a lack of manpower and an inadequate system for making publicly available financial data is the driving force behind the subpar execution of this principle.

AKRUAL DISKRESIONER PADA PERUSAHAAN PUBLIK DI INDONESIA YANG MENGALAMI PERGANTIAN DIREKTUR Ramadhanti, Wita
Profit: Jurnal Adminsitrasi Bisnis Vol. 2 No. 1 (2008): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1400.713 KB)

Abstract This research is intended to know whether there are or not earnings management surrounding director turnover. Discretionary accruals based on Jones modified model are used in this research. Data are taken from listed company in Jakarta Stock Exchange that experience executive turnover during 2000 until 2003. This research then classified director changes into routine and non routine. The results show that in routine changes successors upward earnings in the year after executive changes. The successor motives are to proved that he is qualified for his job and also better than his predecessors. On non routine turnover, former director especially from bad performance company, tend to increase earnings to delay or even cancel the possibilities of being fired from their job. The new executives also increase earnings in the year of executive changes to avoid being terminated as their predecessors. Keywords: Earnings management, discretionary accruals, income increasing, income decreasing, director turnover, routine director changes, non routine director changes.

Income Smoothing in Indonesian State Owned Enterprises Ramadhanti, Wita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020): Januari - Maret 2020
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.1.2817

This research is intended to know whether Indonesian State Owned Enterprises (BUMN or Badan Usaha Milik Negara) having income smoothing pattern. This study also testing the determinant factors for income smoothing behavior. Positive Accounting Theory is used with its three hypothesis: bonus plan, debt covenant, and political cost. The samples are BUMN that listed in Indonesian Stock Exchange in 2018 which issued completed audited financial statements from 2010-2018. Data then analyzed using logistic regression. The results shows that stock values, bond values, and company size have positive effect on income smoothing practice. The results is consistent with Positive Accounting Theory’s hypothesis of bonus plan, debt covenant, and political costs hypothesis.

Analysis of Accountability and Transparency of Waqf Management in Realising the SDGs of Quality Education Points Fatmawati, Fatmawati; Afifah, Azahra Nur; Aulia, Chairunnisa Shandy; Septiani, Sevira Wulan; Aditya, Aditya; Ramadhanti, Wita
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 3 (2024): July-September 2024
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2024.26.3.9634

This study focuses on waqf, which specifically analyses the accountability and transparency of waqf management in accordance with PSAK 112 in realising the achievement of the Sustainable Development Goals (SDGs) on quality education points. This study uses qualitative methods with data collection techniques through interviews, observation, and documentation. The participants in this study were waqf management institutions in Banyumas Regency including Muhammadiyah, Nahdlatul Ulama, and Al-Irsyad. The results of this study, Nazir has not fully understood and implemented PSAK 112. Waqf has also played a role in realising quality education, although it is still limited to waqf of immovable objects in the form of land used by educational institutions in Banyumas Regency. Policy implications include the need for outreach, training and coaching to Nazirs regarding the implementation of PSAK 112 so that waqf management can be more productive and quality education can be realised. This study implies that accountability and transparency play a role in realising the SDGs of quality education.

The Effectiveness of Investigative Audit: Role of Whistleblowing System in Disclosing Fraud in Yogyakarta, Indonesia Putri, Resha Monica; Purwati, Atiek Sri; Ramadhanti, Wita; Restianto, Yanuar E.
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 8 No. 2 (2022): JTAKEN Vol. 8 No. 2 December 2022
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v8i2.1106

This study aims to analyze the whistleblowing system’s effect on fraud disclosure with the effectiveness of investigative audits as a mediator. Data collection was conducted by distributing questionnaires to the functional employee of Yogyakarta’s Inspectorate comprising auditors and Government Affairs Supervision in the Regions (Pengawas Penyelenggaraan Urusan Pemerintahan di Daerah, P2UPD). Data analysis was conducted using WarpPLS, with research results proving that the whistleblowing system significantly impacts fraud disclosure and the effectiveness of investigative audits. Furthermore, it will prove that the effectiveness of investigative audits significantly affects fraud disclosure and mediates the whistleblowing system’s effect on fraud disclosure. The result implies that optimizing the supporting factors in the whistleblowing system and the investigative audit examination process can improve fraud disclosure in Yogyakarta.

Co-Authors Adi Indrayanto Aditya Aditya Afifah, Azahra Nur Arofah, Triani Atiek Sri Purwati Aulia, Chairunnisa Shandy Bambang Agus Pramuka Dalhar Shodiq, Dalhar Dewanto, Devi Aulia Rahma Dona Primasari, Dona Dyah Sulistyowati Rahayu Eliada Herwiyanti Fatmawati, Fatmawati Fatyadi, Ahsan Mu’afi Fatyadi Mu’afi Hijroh Rokhayati, Hijroh Hiroshi Osada Hudaya, Zuhdan Ali Jati, Dian Purnomo Kartikasari, Dyah Ayumurni Kurniawan Kurniawan Kusuma, Poppy Dian Indira Mukhrodin, Mukhrodin Nur Aini Octisari, Sully Kemala Oktafiani Catur Pratiwi Oman Rusmana Prahari, Dika Pramono Hariadi Praptapa, Agung Pratama Septiyani, Resa Pide Pratama Septiyani, Resa Pide Pratiwi, Oktafiani C. PUJI LESTARI Putri, Resha Monica Septiani, Sevira Wulan Setiyawati, Sri Murni Sholihah, Siti Mar'atush Sofa Marwah Solehan Solehan Sri Mangesti Rahayu Sri Murni Setyawati Sri Wijayanti Sudibyo, Yudha Aryo Sudibyo, Yudha Aryo Titis Perdani Tri Murniati Tyas Retno Wulan Widodo, Taufik Margi Widodo, Taufik Margi Yanuar E. Restianto

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