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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Minds: Manajemen Ide dan Inspirasi TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) AKRUAL: Jurnal Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan PRIVE: Jurnal Riset Akuntansi dan Keuangan Journal of Dedicators Community Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics Jurnal Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Environmental, Sustainability, and Social Science Jurnal Pengabdian Masyarakat Indonesia Akuntansi dan Teknologi Informasi Transekonomika : Akuntansi, Bisnis dan Keuangan Apssai Accounting Review (ApAR) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Indonesian Journal of Sustainability Accounting and Management Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) E-JURNAL AKUNTANSI

Erwin Saraswati

Brawijaya University

Author-ID : 372170

Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Neuroscience Public Health Social Sciences

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Pengaruh Belanja Pendidikan Terhadap Kinerja Pendidikan Dengan Good Governance Sebagai Variabel Pemoderasi Hidayat, Imam; ., Rosidi; Saraswati, Erwin
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract:The Effect of Education Spending to Education Performance with Good Governance as Moderating Variable. This study aims to test empirically the effect of education spending on educational performance using multiple linear regression analysis. The approach used to test the moderating variable with the absolute value of the difference method. Regression testing was performed on 63 samples of both elementary and junior high schools from total population 167 in the district of East Kalimantan Province Bulungan in the period 2011. The results showed that the higher education spending, the more it will improve educational performance. Good governanceaffects educational performance independently either simultaneously or partially. Abstrak:Pengaruh Belanja Pendidikan Terhadap Kinerja Pendidikan Dengan Good Governance Sebagai Variabel Pemoderasi. Penelitian ini bertujuan untuk menguji pengaruh belanja pendidikan terhadap kinerjapendidikan.Penelitian ini merupakan model kuantitatif dengan metode analisis regresi linear berganda.Metode nilai selisih mutlakdigunakan untuk menguji variabel moderasi.Pengujian regresi dilakukan pada 63 sampel sekolah SD dan SMP dari populasi 167 di Kabupaten Bulungan Propinsi Kalimantan Timur periode 2011. Hasil penelitian menunjukkan bahwa semakin tinggi belanja pendidikan, semakin meningkatkan kinerja pendidikan.Variabel Good Governance juga mempengaruhi kinerja pendidikan secara independen baik secara simultan maupun parsial.

TELAAH KUALITAS INFORMASI LAPORAN KEUANGAN DAN ASIMETRI INFORMASI SEBELUM DAN SETELAH ADOPSI IFRS Edvandini, Levinda; Subroto, Bambang; Saraswati, Erwin
Jurnal Akuntansi Multiparadigma Vol 5, No 1 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstrak: Telaah Kualitas Informasi Laporan Keuangan dan Asimetri Informasi Sebelum dan Setelah Adopsi IFRS. Penelitian ini bertujuan menguji kualitas informasi laporan keuangan dan asimetri informasi sebelum dan setelah adopsi IFRS di Indonesia. Penelitian ini menggunakan value relevance sebagai proksi dari kualitas informasi laporan keuangan dan bid ask spread sebagai proksi dari asimetri informasi. Sampel dalam penelitian ini adalah 129 perusahaan publik yang terdaftar di Bursa Efek Indonesia pada periode 2008 dan 2012. Penelitian ini menggunakan analisis regresi dan uji beda Paired-Sample t Test. Hasil penelitian menunjukkan bahwa terjadi peningkatan kualitas informasi laporan keuangan dan asimetri informasi mengalami penurunan setelah adopsi IFRS. Abstract: The Study of Financial Statement Information Quality and Information Asymetry Before and After IFRS Adoption. This study examines quality of financial statement information and information asymetry before and after the adoption of IFRS in Indonesia. The study uses value relevance as the proxy of the quality of financial statement information and the bid ask spread as the proxy of information asymmetry. The sample in this research was 129 public companies listed on the Indonesia Stock Exchange in the period of 2008 and 2012. This study employed regression analysis and Paired-Sample t Test. The results showed that there is an increasing quality of financial statement information after the adoption of IFRS and that the information asymmetry decreased after the adoption of IFRS.

Value Relevance dari Earnings dan Cash Flow: Pengujian Dikaitkan dengan Siklus Hidup Perusahaan Saraswati, Erwin
TEMA Vol 8, No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Black (1998) menguji tentang value relevance dari earnings dan komponenÂ cash flowÂ yangÂ dikaitkanÂ denganÂ siklusÂ hidup perusahaan,Â karenaÂ valueÂ relevance earningsÂ dan cash flow akan berbeda di setiap siklusÂ hidup perusahaan.Â Pengujian ini mencoba untuk menguji kembali penelitian Black (1998) dan Sari (2001) yang melihat kemampuan laba dan komponen arus kas dalam menjelaskan variasi nilai pasar ekuitas (value relevance) pada setiap tahapan siklus hidup perusahaan, dengan mengambil periode setelah krisis. Hasil pengujian tidak dapat menjelaskan hubungan yang signifikan pada setiap tahapan siklus hidup perusahaan. Kata Kunci: Value relevance, siklus hidup perusahaan, earnings dan cash flow.

The Determinant of Banking Efficiency in Indonesia (DEA Approach) Sari, Putri Zanufa; Saraswati, Erwin
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

This research is aimed to analyze efficiency performance in banking industries in Indonesia within 2012-2014 period. Data Envelopment Analysis method was used to find determinant in Tobit regression model. Purposive sampling was used to determine samples with the number of companies up to 89 banks consist of 5 different groups. Those are 26 state and local government own enterprises, 6 foreign banks, 11 mixed banks, 19 BUSN Devisa, 27 BUSN non Devisa. Based on analysis result, obtained that the foreign banks has the efficiency the highest compared to a group of banks BUMN/BUMD ( the government banks), BUSN non-foreign exchange , BUSN foreign exchange , and a group of banks a mixture. Efficiency in banking influenced by return on assets (ROA). The higher roa will be able to improve the efficiency banks in indonesia .Keywords: DEA, Tobit, ROA, CAR, NPL

The Effect of Participatory Budgets on The Performance of School (Studies in Smk Sumbawa) Aisyah, Siti Nur; Sutrisno, Sutrisno; Saraswati, Erwin
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

This study was aimed to empirically analyze the effect of participatory budgeting on the schoolâs performance with organizational commitment, organizational culture, and leadership styles as the moderating variabels. The populations in this study are educators, educational personnel, committe of 801 people and spread at the vocational high schools in Sumbawa regency comprising 17 private and public schools. The disproportionate stratified simple random sampling was used as sampling technique. There are 278 repondents (educators, educational personnel, committee). The analysis method involved SEM PLS and Smart PLS 2.0 as statistic test tools. The result showed that the participatory budgeting affected the school performances. The organizational commitment and leadership styles were able to moderate the effect of participatory budgeting on performances. The leadership styles focusing on the preference and skill of the subordinates became the main concern and the commitment of the members to the organization supported the performance of the schools.Â Keywords: Participatory Budgeting, Performance, Leadership Styles, Organizaional Culture, Organizational Commitment

Kesuksesan Implementasi SIMDA untuk Meningkatkan Akuntabilitas Pengelolaan Keuangan Pemerintah Oktavia, Dwi Dayanti; Saraswati, Erwin; Baridwan, Zaki
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 2, No 1 (2016)
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

AbstractThis research aimed to analyze the factors that influence regional management information system (SIMDA) using modified DeLone and McLean model approach in the government of Palangka Raya. This study applied a quantitative approach with the questionnaires as data collection techniques. Data analysis using Structural Equation Model (SEM) with 2.0 SmartPLS program. The sample used in this study were 84 respondents drawn from 28 SKPD Government of Palangkaraya. The results of this study indicate that construct quality systems affect the use and satisfaction of users, then the importance of the system affect the user satisfaction and user satisfaction effect on net benefitsAbstrakPenelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kesuksesan sistem informasi manajemen daerah dengan pendekatan model DeLone dan McLean yang dimodifikasi pada pemerintah Kota Palangka Raya. Penelitian ini menggunakan pendekatan kuantitatif dengan kuesioner sebagai teknik pengumpulan data. Analisis data menggunakan Structural Equation Model (SEM) dengan program SmartPLS 2.0. Sampel yang digunakan dalam penelitian ini adalah 84 responden yang diambil dari 28 SKPD Pemerintah Kota Palangka Raya. Hasil penelitian ini menunjukkan bahwa konstruk kualitas sistem berpengaruh terhadap penggunaan dan kepuasaan pengguna, selanjutnya pentingnya sistem berpengaruh terhadap kepuasaan pengguna dan kepuasaan pengguna berpengaruh terhadap manfaat bersih.

Performance Measurement Using Balanced Scorecard (BSC) (Study at Hospitals in Pasuruan) Taufik, Abd Rahman; Djamhuri, Ali; Saraswati, Erwin
Journal of Accounting and Business Education 2018: JABE: VOL. 3, ISSUE 1, SEPTEMBER 2018
Publisher : Universitas Negeri Malang

Balanced scorecard (BSC) is a performance measurement method which is applied to private organizations to balance between financial and nonfinancial aspects. However, in this case, the financial measure of BSC application to non-profit public sector organizations is very different from private organizations. This study aims at measuring the performance of hospitals in Pasuruan based on four BSC perspectives (financial perspective, customer perspective, internal business process perspective,and learning and growth perspective). This study was conducted at the hospital using secondary data in the form of financial reports and non-financial reports. The object of this research was the hospitals in Pasuruan. The results showed that the performance of the three hospitals in Pasuruan in using BCS gauge is good. This reflects that the three hospitals in Pasuruan always strive to realize the achievement of vision, mission, and goals as one of the optimal public health services in Pasuruan and surrounding areas.

Analisis Kinerja Perusahaan dengan Menggunakan Balanced Scorecard dan Data Envelopment Analysis Prasetya, Hanung Eryadi; Subroto, Bambang; Saraswati, Erwin
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The objective of this research is to understand cooperation performance using integration of Balanced Scorecard and Data Envelopment Analysis an to analyze the eficiency and efectivity level by utilizing Data Envelopment Analysis based on criteria in Balanced Scorecard. The sampling determination method used non probability sampling. The research data were collected from Cooperation Agency in Jombang Regency. The data analysis instrument was performance assesment using Balanced Scorecard Perpective based on financial perspective, customer, internal bisnis, learning and growth, and also eficiency calculation using DEA output oriented model. The result of this research concludes : from financial perspective is has been there was performance improvement in 2014 and 2 Cooperation were eficient; from customer perspective it has been discovered that there was performance decline in 2014 and 2 Cooperation were eficient; from internal bisnis perspective, it has been detected that there was performance improvement in the last year and 2 Cooperation were eficient; from learning and growth perspective, it that only one Cooperation was able to reach maximum eficiency. Keywords: Performance, DEA, BSC, Efficiency

Corporate Governance Mechanisms and Voluntary Disclosure Saraswati, Erwin; Azzahra, Alfizah; Sagitaputri, Ananda
AKRUAL: JURNAL AKUNTANSI Vol 11, No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p82-94

Corporate disclosure and corporate governance are two inseparable instruments of investor protection. This research sought to find evidence on how corporate governance mechanisms affect the extent of voluntary disclosures. Voluntary disclosures were measured using content analysis on published annual reports. The sample of this research consisted of 81 firm-year observations from 27 firms of consumer goods sector listed on Indonesian Stock Exchange from 2016 to 2018. Using multiple regression method, the result has shown that board size and board independence increase voluntary disclosures, indicating that the commissioners have effectively represented the interests of shareholders by monitoring and encouraging the management to increase disclosure. This research provided new evidence that family ownership increases voluntary disclosure, suggesting that family firms are more concerned by the costs of non-disclosure. Meanwhile, institutional ownership does not significantly affect voluntary disclosure.Â

ANALYSIS OF ACCEPTANCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION BASED ON ELECTRONIC PAYMENT USING THE UTAUT MODEL Aviyanti, Richo Diana; Saraswati, Erwin; Prastiwi, Arum
The International Journal of Accounting and Business Society Vol 29, No 2 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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PurposeÂ â€”Â Â Accounting is not only about the final result (financial statements) but also about the process towards the final result (system). The process will produce useful information as a guide for making decisions that are considered the most profitable. Often, this process is related to human behaviour because humans are both users and producers of information. Therefore, this study aims to examine and analyze the effect of performance expectancy, effort expectancy, social influences, and facilitating conditions on the actual use of electronic payment-based accounting information systems.Design/methodology/approachÂ â€”Â Â Data obtained through online questionnaires filled out by 247 active users of OVO electronic payment systems. The analysis method used is a structural equation regression model (Structural Equation Modeling/SEM) with a Partial Least Square/PLS test tool.FindingsÂ â€”Â Â Empirical evidence shows that performance expectancy, effort expectancy, social influences, and facilitating condition significantly affect electronic payment systems' actual use.Practical implicationsÂ â€”Â Electronic payment system service providers are advised to provide a useful system for meeting daily needs, complete transactions faster, and increase user performance and productivity. The study results show that consumers prefer electronic payment systems that are useful, time-saving, flexible, and increase productivity. Electronic payment system service providers are advised to provide a system that is easy to operate and easy to learn. The study results show that consumers prefer systems that are easy to operate, easy to learn, and easy to become skilled at when using them. Electronic payment system service providers are advised to provide electronic payment application systems that can be used by all types of devices, provide features that explain how to operate and continue to maximize their functions. The government is advised to also support the implementation of electronic payment systems by providing clear legal regulations on consumer protection and satellite internet networks. The results showed that accessing electronic payments requires the support of infrastructure, resources, and knowledge.Originality/valueÂ â€”Â The study results can add to the empirical evidence on sustainable use of electronic payment systems modeled directly against actual use. Electronic payment service providers must provide a system that is useful to meet needs, complete transactions faster, and improve system users' performance and productivity. Electronic payment service providers must provide a system that is easy to operate and easy to understand how to use. Electronic payment service providers can take advantage of the social environment to share information about the system's usability and convenience with potential users and users. Electronic payment service providers must add a brief and clear way of using the system, ensuring that electronic payment applications can be operated on all types ofÂ smartphonesÂ with maximum functionality. The government can help provide the infrastructure to support implementation and consumer security through regulation and internet network provision.KeywordsÂ â€”Â Â Accounting; System; Electronic Payments; UTAUT; and Actual Use.Paper typeÂ â€”Â Â Positive Paradigm Research PaperÂ

Co-Authors ,, Nurkholis . Rosidi A.A. Ketut Agung Cahyawan W Aabdulrahim, Mohamed Omar Abdul Ghofar Abdul Ghofar Agung Rakhmat Alfizah Azzahra Ali Djamhuri Alvi Syahri Ramadhan Alviona, Adinda Vira AM, Lutfirrahman Ananda Sagitaputri Ananda Sagitaputri Ananda Sagitaputri Anastasia Putri Lestari Anggri Nastiti Arum Prastiwi Asmaul Janah Aulia Fuad Rahman Aviyanti, Richo Diana Ayu Aryista Dewi Ayu Astari Ayu Astari, Ayu Azzahra, Alfizah â€˜Ulya, Eva Choirul Bambang Subroto Cynthia Jayanti Daniela, Anastasya Daylinda, Safira Gusti Dian Purnamasari Dien Ajeng Fauziah Doan Tegar Prastyawan Dwi Budi Santoso Dwi Dayanti Oktavia Edi Purnomo Eko Ganis Sukoharsono Endang Mardiati Erlina Diamastuti Erny Dwi Jayanti Eza Gusti Anugerah Fachruddin Nur Fadiyah , Putri Farah Wulandari Pangestuty Farda, Agustin Aulia Fia Rahma Firdaus Kurniansyah Fransiska Novina Hayu Indrianti Fuadi, Hamdan Gabriela Vidiananda Galih Prasetiyo Hanjani, Saufika Hidayat, Firli Huda, Nabilah Imam Hidayat Imam Subekti Imansari, Arizka Rahmaninghadi Inata, Lia Candra Jayanthi, Ni Made Dwi Kartika Dewi, Lensa Erliana Santi kevin labbeik Kurnianto, Sigit Kusumaning Ayu Meryam Julyanda Putri labbeik, kevin Lesar, Nathaniel Erald Levinda Edvandini Levinda Edvandini Lia Candra Inata Lilik Purwanti Made Sudarma Maghfiroh, Ariny Marten PUYO Maulana Fitri Agustin Nur Wahyuni Meita Clara Wijaya Rosa Michael Aditya Surya Permana Mitha Endah Aprilia Morren, Charissa Muhammad Dahlan Nabila, Firda Ainun Nadliroh, Ratna Syifaun Nila Trisna Syanthi Noval Adib Novayanti, Nina Nur, Fachruddin Nurkholis Hamidi Nurkholis Nurkholis Oktavia, Dwi Dayanti Pipin Fitriasari Prasetya, Hanung Eryadi Prasida Nurul Husna Princilvanno Andreas Naukoko PUTRI ZANUFA SARI Rinto Ariwibowo Rosidi . Rosidi Rosidi Sagitaputri, Ananda Salsabilla, Shafira Sari Atmini Siti Nur Aisyah Sujoko, Arif Susanti, Dian Elita SUTRISNO Sutrisno T Sutrisno T Sutrisno T Sutrisno T. Sutrisno, Sutrisno Syafrizal, Alvi Syaiful Iqbal Taufik, Abd Rahman Tifani Titah Dwi Tyastari Upik Nindi Febryanti Wahyuni, Maulana Fitri Agustustin Nur Wardatul Jannah Wibowo, Rina Wijanarko, Karen Natalia Wiwik Saraswati, Wiwik Wulan Retnowati Wuryan Andayani Yeney W. Prihatiningtias Yudhistira, Aditya Meazza Yulia Manda Sari Zahra Zaki Baridwan

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