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All Journal JRMA (Jurnal Riset Manajemen dan Akuntansi) Jurnal Abdimas Musi Charitas

Dwi Handayani

Universitas Katolik Widya Mandala Madiun

Author-ID : 3784869

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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Articles

PKM MELALUI USAHA MACRAME UNTUK MENINGKATKAN KESEJAHTERAAN EKONOMI KELUARGA DI KELURAHAN MANISREJO, KOTA MADIUN Theresia Purbandari; Intan Immanuela; Dwi Handayani
Jurnal Abdimas Musi Charitas Vol. 2 No. 2 (2018): Jurnal Abdimas Musi Charitas
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Women, especially housewives, hold a number of central functions in the family and are important economic resources. Empowerment of women is very important because it can create conditions, atmosphere, climate, which allows the potential to develop. The main priority of empowerment is the creation of independence. Self-empowerment efforts have also been realized by groups of housewives who are PKM partners, consisting of three people joined in the "Dasawisma Mawar V" and three people from the "Dasawisma Mawar IX" located in RT 22, RW 7, Kelurahan Manisrejo, Kecamatan Taman, Kota Madiun, Provinsi Jawa Timur. The objectives of this PKM activity are: 1) help empower groups of housewives who desire to become entrepreneurs; 2) help PKM partners in creating skills and comfort in community life through entrepreneurship; 3) improve thinking, reading and writing skills or other skills such as internet use. The target of this program are: 1) the formation of a new business in the field of handicrafts from rope or thread curry (macrame); 2) availability of production support tools to produce creative macramé products; 3) there is an increase in knowledge and skills in producing various types of creative macarame products and are in demand by consumers. The outputs of this program are: Modul Kewirausahaan, Modul Akuntansi Keuangan Dasar, and Modul Penggunaan Teknologi, Informasi, dan Komunikasi. The implementation method is carried out to achieve the purpose of community service through PKM activities through discussion methods, technical guidance/training, workshops, and mentoring. Through PKM activities, empowering partner groups to become entrepreneurs is expected to help empower groups of housewives who are PKM partners so that they can improve the welfare of families and surrounding communities in a concrete manner.

Pengaruh Ukuran Perusahaan, Return on Asset (ROA), leverage, dan umur Listing terhadap Pengungkapan Internet Financial and Sustainability Reporting (IFSR) pada Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia (BEI) tahun 2009-2012 Lisa Agustina Leonardi; Theresia Purbandari; Dwi Handayani
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 2, No 2 (2014)
Publisher : Fakultas Bisnis

Internet Financial and Sustainability Reporting is a presentation of the financial statements and the sustainability of the company through the internet . The company's website is not only used for product marketing media, but also be used to share the important information in the corporate financial statements and sustainability reports. The purpose of this research is to examine the effect of firm size, profitability, leverage, liquidity, ownership of outsiders, and how long the listing progress corporate in BEI toward to IFSR disclosure. The population in this research is the manufacturing companies which is listed on the Indonesian Stock Exchange in 2012. The samples that used in this research were 53 companies that were taken by purposive sampling technique. Sampling criteria, such as: a company that has a website and share the financial statements from 2007 to 2012. The analytical tool that used to test the hypothesis in this research is a panel data regression analysis by using statistical software Eviews 4.1. The results of this research indicate that the firm size, return on assets ( ROA ), leverage, and the listing progress have a positive significant effect toward IFSR disclosure. While the return on equity (ROE), leverage, liquidity, and external ownership have no effect against the IFSR disclosure.

PENGARUH PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH (APBD) DENGAN VARIABEL MODERATING PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK - Patiar; Sri Rustiyaningsih; Dwi Handayani
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 2, No 1 (2014)
Publisher : Fakultas Bisnis

Tujuan penelitian ini adalah mengguji pengaruh partisipasi masyarakat dan transparansi kebijakan publik terhadap hubungan antara pengetahuan DPRD tentang anggaran yang di moderating oleh partisipasi masyarakat dan transparansi kebijakan publik. Variabel independen dalam penelitian ini adalah pengetahuan DPRD tentang anggaran dan variabel dependennya adalah pengawasan keuangan daerah (APBD). Sampel dalam penelitian ini adalah anggota DPRD dan LSM yang ada di Kab. Landak dan Kab. Sanggau sebanyak 35 orang yang diperoleh dengan mengunakan teknik purposive sampling. Pengumpulan data dilakukan dengan cara survey melalui kuesioner yang diberikan secara langsung dengan mendatangi lokasi penelitian. Teknik analisis yang digunakan dalam penelitian ini adalah regresi berganda. Pengetahuan anggota DPRD tentang anggaran tidak berpengaruh signifikansi terhadap pengawasan keuangan daerah. Hal ini dibuktikan dengan tingkat signifikansi sebesar 0,886. Pengetahuan anggota DPRD tentang anggaran yang dimoderating oleh partisipasi masyarakat tidak berpengaruh signifikansi terhadap pengawasan keuangan daerah, hal ini dibuktikan dengan dikeluarkannya dari model. Pengetahuan anggota DPRD tentang anggaran yang dimoderating oleh transparansi kebijakan publik tidak berpengaruh signifikansi terhadap pengawasan keuangan daerah, hal ini dibuktikankan dengan tingkat signifikansi sebesar 0,825.

Pengaruh Indikator Mekanisme Corporate Governance dan Ukuran Perusahaan terhadap Kinerja Perusahaan pada Perusahaan Manufaktur Periode 2012-2014 Ayurisa Ristika; Dwi Handayani; Intan Immanuela
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 5, No 2 (2017)
Publisher : Fakultas Bisnis

This study aims to prove empirically that the number of board of directors, the proportion of independent board, debt to equity, institutional ownership, and firm size affect the performance of companies in the manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. Sampling was done by purposive sampling and obtained a sample of 195 companies listed in the Indonesia Stock Exchange. The hypothesis test uses multiple linear regression analysis with SPSS version 17. The results of this study prove that a variable institutional ownership and firm size has positive eeffect on the company performance. The results of this study also prove that the proportion of independent board variables negative effect on the company performance. While variable number of the board of directors and the debt to equity has no effect on the company performance.

Pengaruh Kesesuaian Sistem Pengendalian Intern, Sistem Kompensasi, dan Ketaatan Aturan Akuntansi terhadap Perilaku Tidak Etis dan Kecenderungan Kecurangan Akuntansi serta Akibatnya terhadap Akuntabilitas Kinerja pada Perguruan Tinggi Katolik di Indonesia Vita Valentina Diah Ayu Laksmi; Dwi Handayani; Intan Immanuela
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 5, No 1 (2017)
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jrma.v5i1.609

The tendency of accounting fraud (TAF) is characterized by actions and policies deliberately hide facts or do not provide real information for the purpose of deceiving or manipulation. This research was conducted in Catholic State Univesity in Indonesia listed in APTIK Directory 2012, using survey and questionnaire as instrument. Considering that this is a behavioral research, the unit analysis on this study is the officials and other staff that are responsible as budget user, accounting administrator, and the compiler of accountability report in the state Universities. Of the 95questionaires sent, there are 52 pieces of the back, it means the response rate achieved 54%. This results of this study show that variable intern control system, compensation system, and compliance with rules effect on unethical behavior. Internal control compliance, compensation system, compliance with rules, and unethical behavior effect on tendency of accounting fraud. Tendency of accounting fraud did not effect on performance accountability

Co-Authors - Patiar Ayurisa Ristika Intan Immanuela Lisa Agustina Leonardi Sri Rustiyaningsih Theresia Purbandari Vita Valentina Diah Ayu Laksmi

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