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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Fokus Ekonomi JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kinerja JDM (Jurnal Dinamika Manajemen) Jurnal Mahasiswa Pasca Sarjana Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U JABE (Journal of Accounting and Business Education) Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen AKTSAR: Jurnal Akuntansi Syariah PROCEEDINGS J-MAS (Jurnal Manajemen dan Sains) Alignment: Journal of Administration and Educational Management Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan FINANCIAL : JURNAL AKUNTANSI Jurnal Ekonomi Manajemen Sistem Informasi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Community Engagement and Emergence Journal (CEEJ) Jurnal Akuntansi Indicators : Journal of Economic and Business PENA ABDIMAS : Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JER
Ceacilia Srimindarti
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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Capital Expenditure Determinants in Central Java and East Java with Economic Growth as Moderating Variable Pancawati Hardiningsih; Indira Januarti; Maryono Maryono; Ceacilia Srimindarti
Media Ekonomi dan Manajemen Vol 35, No 1 (2020): Competitive Challenges Facing Indonesia in the Global Economy
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.093 KB) | DOI: 10.24856/mem.v35i1.1183

Abstract

This study aims to analyze the effect of local own revenue, balance funds and area size on capital expenditure with economic growth as a moderating factor for district / city governments in Central and East Java Provinces. The population in this study are all districts / cities in Central Java and East Java Province. This research uses census method. The secondary data used in this study is in the form of 2015-2017 APBD realization reports obtained from the Director General of Fiscal Balance of the Regional Government, while data on economic growth and area size were obtained from BPS of Central and East Java Provinces. The analysis technique uses structural equation models with Partial Least Square. The results showed that regional original income and balance funds had a significant positive effect on capital expenditure in Central and East Java. The area size has a positive and significant effect on capital expenditure for Central Java but not for East Java. Economic growth moderates the effect of regional income on capital expenditure. Economic growth moderates balance funds towards capital expenditure for Central Java but not for East Java. Overall there is no difference in capital expenditure across districts / cities in the two provinces
PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME Ceacilia Srimindarti; Elen Puspitasari
KINERJA Vol. 17 No. 1 (2013): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v17i1.367

Abstract

This study seeks to analyze the relationship between the factors that affect the auditor’s acceptanceof under-reporting time. Auditor’s who worked in Public Accounting in Indonesia is an object in this studyusing questionnaire-based survey that was sent. The data have been collected and analyzed using SPSS.Expectancy theory and the theory of goal setting is the basic theory used to explain the behavior of auditorsunderreporting time in accepting. The results of this study found that locus of control variables have a positiveand signifi cant impact on acceptance of under-reporting time, while the variable of organizational commitmentauditor has no infl uence on the acceptance of under-reporting time. Adversely affect the auditor’s expertiseacceptance under-reporting time. These results indicate that the internal factors affecting the acceptance ofindividual auditor’s under-reporting time.Keywords: locus of control, auditor’s expertise, organizational commitment, acceptance of under-reportingtime, expectancy theory and the theory of goal setting.
Analisis Firm Value dengan Pemoderasi Corporate Social Responsibility Pancawati Hardiningsih; Sartika Wulandari; Ceacilia Srimindarti; Rachmawati Meita Oktaviani
AKSES: Jurnal Ekonomi dan Bisnis Vol 14, No 1 (2019): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.631 KB) | DOI: 10.31942/akses.v14i1.3263

Abstract

Increasing firm value is a good perception of the company. Maintaining a good reputation can facilitate the addition of capital and increase sales due to public trust. The company's reputation can be maintained through corporate social responsibility (CSR) programs. This study examines the effect of solvency (DER) and company profitability (ROA) on the value of the company with CSR as a moderator. The population of this research is garment and textile companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample used purposive sampling technique, so that it was obtained by 57 observations. The data analysis technique uses a multiple linear regression model of moderation with the based on interaction. Hypothesis test results show that ROA and CSR have a significant positive effect on firm value. While the DER variable does not affect the value of the company. CSR is proven to strengthen ROA towards company value. Keywords: Corporate Value, CSR, Profitability, Solvability.
PENGARUH STRUKTUR ASSET PERUSAHAAN TERHADAP STRUKTUR MODAL DIMODERASI PROFITABILITAS Ceacilia Srimindarti; Pancawati Hardiningsih
PROCEEDINGS Vol 1, No 1 (2017): PROCEEDING Bingkai Manajemen (BIMA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (135.303 KB)

Abstract

AbstrakStruktur modal merupakan perimbangan antara modal sendiri dengan modal dari utang. Tujuan penelitian ini adalah untuk menguji apakah profitabilitas memoderasi pengaruh struktur asset terhadap struktur modal. Penelitian ini dailakukan di Indonesia dengan menggunakan unit analisis perusahaan property dan real estate. Populasi penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Metode penyampelan menggunakan sampel bertujuan dengan kriteria sebagai berikut: (1) menerbitkan laporan keuangan dari tahun 2013 sampai dengan 2015; (2) memperoleh laba; (3) memiliki data tentang struktur asset dan profitabilitas; (4) menggunakan mata uang rupiah. Adapun periode penelitian adalah tahun 2013-2015. Data dalam penelitian ini akan dianalisis menggunakan Statistical Package for Social Science (SPSS . Hasil penelitian ini menunjukkan bahwa struktur asset memiliki pengaruh positif terhadap struktur modal sedangkan profitabilitas memiliki pengaruh negatif terhadap struktur modal. Sementara pengujian moderasi terhadap profitabilitas menemukan bahwa profitabilitas tidak dapat memoderasi pengaruh struktur asset terhadap struktur modal. Kata kunci: struktur asset, profitabilitas, struktur modal, moderasi  AbstractCapital structure is a balance between of own capital with debt. The objective of this study is to examines wheter profitability moderate the influence of assets structure on capital structure. This research was conducted at Indonesia by using analysis unit property and real estate company. The population of this research are property and real estate company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with following criteria: (1) publish financial report at 2013 until 2015; (2) make a profit; (3) having data about asset stucture and profitability; (4) using rupiah currency. The study period is 2013 to 2015. The data in this study will analyze by Statistical Package for Social Science (SPSS). The result of this study showed that asset structure has positive influence on capital stucture while profitability has negative influence on capital structure. While moderating testing of profitability can’t proved that it can moderate the influence of assets structure on capital structure.  Keywords: assets structure, profitability, capital stucture, moderasi.
PENINGKATAN KAPASITAS KEWIRUSAHAAN KOMUNITAS SANGGAR BATIK RAKYAT (SABARA) CABANG GENUK DENGAN SKILL PRODUKSI ECOPRINT Ceacilia Srimindarti; Pancawati Hardiningsih; Moch Irsad; Achmad Badjuri
ABDIMAS UNWAHAS Vol 7, No 1 (2022)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v7i1.6560

Abstract

Seorang wirausaha harus memiliki mindset pengetahuan yang terupdate dalam memahami hal-hal baru yang sedang berkembang untuk menunjang bisnis yang ada. Mindset wirausaha yang dinamis merupakan hal yang krusial untuk meraih kesuksesan dalam bisnis. Komunitas Sanggar batik Rakyat (SABARA) cabang Genuk terdiri gabungan ibu-ibu yang memiliki potensi keterampilan jahit-menjahit, karena sebagian besar pernah bekerja di Garmen di wilayah Demak. Kemampuan dan potensi yang dimiliki masyarakat menjadi sangat tepat dengan membangun kemampuan yang sudah dimiliki dan diarahkan untuk berusaha sendiri menjadi wirausaha baru dengan berbekal kemampuan yang sudah dimiliki. Peningkatan kapasitas kewirausahaan dilakukan dengan memberikan pelatihan, bimbingan teknis dan pendampingan secara berkelanjutan melalui berbagai skill salah satunya membuat kriya tangan di kain dengan teknik Ecoprint dengan harapan dapat dikembangkan untuk membuat produk turunan lain.Kata kunci: Mindset Wirausaha, Sanggar Batik Rakyat (SABARA), Teknik Ecoprint
PENUMBUHAN WIRAUSAHA BARU DI LINGKUNGAN KELURAHAN SEMBUNGHARJO GENUK Pancawati Hardiningsih; Ceacilia Srimindarti; RR Dewi Handayani; Askar Yunianto
ABDIMAS UNWAHAS Vol 6, No 1 (2021)
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v6i1.4435

Abstract

Kewirausahaan perlu dikembangkan dalam rangka mensiasati terbatasnya lapangan kerja. Salah satu kegiatan wirausaha yang dapat dilakukan adalah model bisnis kanvas. Kewirausahaan adalah proses yang dinamis untuk menciptakan sesuatu produk baru, cara produksi baru, menyusun manajemen operasi untuk pengadaan produk baru, serta cara memasarkan produk tersebut. Jiwa dan watak kewirausahaan tersebut dipengaruhi oleh keterampilan, kemampuan, atau kompetensi. Kompetensi ditentukan oleh pengetahuan dan pengalaman berbisnis. Seorang wirausahawan adalah seseorang yang memiliki jiwa dan kemampuan tertentu dalam berkreasi dan berinovasi. Salah satu kegiatan wirausaha yang dapat dilakukan adalah model bisnis kanvas. Oleh karena itu kegiatan pengabdian ini dilakukan dalam rangka menangkap peluang bisnis kanvas. Kegiatan pengabdian dilakukan di Kelurahan Sembungharjo Kecamatan Genuk. Peserta pelatihan diikuti oleh ibu-ibu di wilayah kelurahan Sembungharjo. Waktu pelaksanaan kegiatan pengabdian masyarakat mulai dari tahap persiapan materi, tahap pelaksanaan hingga tahap penyelesaian yaitu pembuatan laporan akhir yang memerlukan waktu kurang lebih 2 bulan. Peserta pelatihan mempraktekkan secara langsung materi yang diberikan mengenai BMC. Pelatihan diharapkan bisa dikembangkan dengan memberikan pelatihan berupa pembuatan anggaran untuk memulai usaha dan pembukuan sederhana dari usaha yang akan dijalankan sehingga akan mengarah pada pembuatan laporan keuangan dan masalah perhitungan pajak hingga sampai pelaporan pajak. Kata kunci: kewirausahaan, model bisnis kanvas, SWOT
PENGARUH LEVERAGE, KOMITE AUDIT DAN UKURAN KAP TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK TAHUN 2019-2021 Amedio Aditya; Ceacilia Srimindarti
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.552 KB) | DOI: 10.34308/eqien.v11i1.705

Abstract

This research was conducted..with the aim of..testing the effect of leverage, audit committee and KAP size on the integrity..financial statements of manufacturing companies that are..already listed on the Indonesia Stock Exchange (IDX) in 2019-2021. This study uses a population sample of manufacturing companies that have been officially registered on the Indonesia Stock Exchange (IDX) in 2019-2020 and there have been 526 manufacturing companies recorded. The sample selection..this research after..outliers is as many as 289 companies. This analysis method uses multiple linear regression analysis. The results of this research analysis show that leverage and the size of the KAP have a positive effect on the integrity of financial statements. Meanwhile, the audit committee has no effect on the integrity of the financial statements.
KEAHLIAN AUDITOR DAN TURNOVER INTENTION SEBAGAI MEDIASI DETERMINAN KINERJA AUDITOR Srimindarti, Ceacilia; Hardiningsih, Pancawati; Oktaviani, Rachmawati Meita
Jurnal Akuntansi dan Keuangan Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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

Abstract

This research aims to examine the effect of locus of control and organizational commitment on auditors’ performance as well as to examine whether auditors’ expertise and turnover intention mediate the effect of locus of control and organizational commitment on auditors’ performance. Samples of this study were auditors who worked at audit firms in Semarang. Samples were selected using the purposive sampling method. The data were analyzed using SEM with AMOS program. This study found that locus of control had a negative effect on auditors’ performance, organizational commitment had a positive effect on auditors’ performance, and auditors’ expertise and turnover intention had no effect on auditors’ performance. Furthermore, locus of control had a negative effect on auditors’ expertise, and organizational commitment had a negative effect on turnover intention. Based on this result, managers of public accounting firm (partners) should provide some trainings to the auditors who had the external locus of control so that they can achieve the standardized performances. They should also confirm the company’s values to the auditor to increase emotional attachment to the company as well as try to comply to the demands of the company thus its performance will be in accordance with company’s expectations.
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA MENUJU GOOD GOVERNMENT GOVERNANCE Pancawati Hardiningsih; Rachmawati Meita Oktaviani; Ceacilia Srimindarti
JURNAL STIE SEMARANG Vol 11 No 03 (2019): VOLUME 11 NOMOR 3 EDISI OKTOBER 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v11i03.383

Abstract

ADD revenue in Pemalang sub-district of Pemalang district increased from 2015 and 2016 so that the village government must manage accountable village funds in an accountable manner according to Permendagri No. 113 of 2014. The research was conducted by survey method in 13 villages in the Pemalang sub-district of Pemalang district. A total of 72 village officials consisted of village heads, secretaries, treasurers, activity implementation teams, village consultative bodies, and affairs heads. The results showed that the management of village finances at the planning, implementation, administration, reporting and accountability stages did not fully go well according to Permendagri No. 113 of 2014 and Pemup No. 58 of 2015. The planning stage is still oriented toward physical development. The implementation phase is carried out by the activity implementation team that the development activities are orderly and according to standards. At the administration stage, the village treasurer concurrently holds another position so that he does not fully understand the task. In the reporting stage, the village head reports the realization of the use of the budget to the regent through the related SKPD. In the accountability stage, the village head is responsible for the use of the budget to the local government, village consultative bodies, and the community. The results of the management of the Pemalang district village fund allocation have not yet fully implemented the principles of good government governance in the form of transparency and accountability because many village officials have retired and even moved assignments so what happens is a dual position. But routinely followed up with audits from the inspectorate to maintain the quality of the report
Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan di Kabupaten Kendal Mila Agustin; Ceacilia Srimindarti
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.971

Abstract

This study aims to analyze tax knowledge, taxpayer awareness, taxpayer attitudes, tax sanctions and tax socialization towards taxpayer compliance. The population of this study is land and building taxpayers in Kendal District. Determination of the sample with the Roscoe margin of error formula so that a sample of 100 respondents was determined. Primary data uses questionnaires shared via google forms and directly dating respondents. This research has theories and practical implications. This study used Multiple Linear Regression Analysis the results showed: 1.) Tax knowledge has no significant effect on taxpayer compliance. 2.) Taxpayer awareness has a significant positive effect on taxpayer compliance. 3.) The attitude of the taxpayer has no significant effect on the compliance of the taxpayer. 4.) Tax sanctions have a positive effect on taxpayer compliance. 5.) Socialization of taxation has a significant positive effect on taxpayer compliance.
Co-Authors 08.05.52.0057 Jayanti Sukining Tiyas 08.05.52.0144 Elisa Yuliana 08.05.52.0146 Novi Indrayani 09.05.52.0057 Choirotun Nisak 09.05.52.0070 Indrawati 09.05.52.0122 Nursia Wahyuningtyas 10.05.52.0079 Luluk Badriyah 12.05.52.0205 Intan Rosemaya Cintya, 12.05.52.0205 12.52.02.0189 Suwargono, 12.52.02.0189 12.52.02.0191 Dewi Ayun, 12.52.02.0191 12.52.02.0200 Rudi Hartono, 12.52.02.0200 13.52.02.0076 Dwi Joko Supriyanto, 13.52.02.0076 13.52.02.0097 Sri Hartini, 13.52.02.0097 AA Sudharmawan, AA Achmad Badjuri Alfasadun Alfasadun Amedio Aditya Aneta Devi Angga Prasetia, 13.05.52.0091 Angga Prasetia, 13.05.52.0091 anggreani, Arum septhia Anggun Prasetia Ningtyas, 12.05.52.0136 Ani Sulistiyani, 13.05.52.0089 Ani Sulistiyani, 13.05.52.0089 Annisa Fattika, 12.05.52.0190 Annisa Fattika, 12.05.52.0190 Ardiansyah, Firdaus Damas Septio Ardiansyah, Firdaus Damas Septio Arum septhia anggreani Ashobah, Siti Nur Fajriah Askar Yunianto Caroline Caroline Catur Ragil Sutrisno Cicilia Amanda Tia Oktaviani, 17.05.72.0010 Darmawan, Abel Prathama Devi, Aneta Deviana Fadhila Aprilia Puspita Effendhi, Aziz Elen Puspitasari Enriyani, Manuela Etty Puji Lestari Fajar Lia Agustina, 15.05.52.0034 Farah Harwandita Fatmawati, Ikha Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Firdaus Damas Septio Ardiansyah, 14.05.52.0260 Fita Aprilian, 13.05.52.0178 Fita Aprilian, 13.05.52.0178 Habsi, Triyandar Hanastuti, Anisha Rahma Hanif Pratiwi Hidayah, Zainur Ikha Fatmawati Indira Djanuarti Isna Aulia Dewi, 14.05.52.0257 Istikhomah, Siti Iye, Risman Jaeni Jaeni Juremi Juremi, Juremi Khanifah Khanifah Kristiana, Ida Kurnia, Achmad Syakir Lestar, Etty Puji Lili Wijayanti Lisiantara, Gregorius Anggana Listiarini, Niken Dwi Martadi, Damianus Nursih Maryono Maryono Meutia Meutia Mila Agustin Moch Irsad Muslikin, Muslikin Nasihin, Ihsan Ni Made Adi Krisnawati, 11.05.52.0121 Ni Made Adi Krisnawati, 11.05.52.0121 Nita Happi Amalia, 12.05.52.0177 Nita Happi Amalia, 12.05.52.0177 O., Rachmawati Meita Oktarinda Eka Putri Zalzabela Oktaviani Kristina Kardhianti Oktaviani, Cicilia Amanda Tia Pancawati Hardiningsih Pramatatya, R. Aditya Putra Pratiwi, Hanif putra, Aper prima Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Radea Dian Purnama, 11.05.52.0034 Radea Dian Purnama, 11.05.52.0034 Riska Kuzaimah RR Dewi Handayani Rr. Tjahjaning Poerwati Rufiyad Mawati, Eny Setianingsih, Nineng Shodiqin ., Shodiqin Sholihul Fuad, Sholihul Titiek Suwarti Tofan Gilang Pratama, 13.05.52.0011 Tofan Gilang Pratama, 13.05.52.0011 Wasirin, 12.05.52.0111 Wasirin, 12.05.52.0111 Winarto Winarto Yuni Mirati, 14.05.52.0228 Yuni Mirati, 14.05.52.0228 Zalzabela, Oktarinda Eka Putri