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All Journal Infestasi Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Bisnis Journal of Management and Bussines (JOMB) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Akuntansi AKUNESA National Multidisciplinary Sciences
Dewi Amalia
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Ahmad Dahlan
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Dampak Publikasi Pelaporan Keuangan Ganda Bank Lippo terhadap Harga Saham Perbankan di Bursa Efek Jakarta Dewi Amalia
Jurnal Akuntansi dan Bisnis Vol 4, No 1 (2004)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v4i1.2

Abstract

This study is purposed to examine the influence of publication of the Lippo Bank dual financial reports to the stock prices reaction, by applying the event-study methodology to analyse the market reaction on the daily closing price of 24 stocks banks that listing in Jakarta Stock Exchange. The results of analysis (using t-test) show that the publication of the Lippo Bank dual financial reports has not given effects which is significantly influence the stock prices. It’s mean that applying financial reports principles have not been a fundamental driver stock exchange in Indonesia. Comparing the stock prices before and after the publication are not significantly different. This market reaction show that public have not capable enough to use the publication of the Lippo Bank dual financial reports as a signal (good or bad news) to evaluate the future prospect of the firm.
Faktor-Faktor yang Mempengaruhi Kualitas Audit Intern Raja Yulianita Sarazwati; Dewi Amalia
Jurnal Akuntansi dan Bisnis Vol 17, No 2 (2017)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1147.1 KB) | DOI: 10.20961/jab.v17i2.217

Abstract

Berdasar Standar Audit Intern Pemerintah Indonesia yang mulai ditetapkan sejak tahun 2013 terdapat beberapa poin dalam standar yang wajib dipedomani oleh auditor dan pimpinan APIP untuk menjamin kualitas. Beberapa poin tersebut adalah independensi, objektivitas, kompetensi, dan kecermatan profesional. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh independensi, objektivitas, kompetensi, dan kecermatan profesional terhadap kualitas audit intern Inspektorat DIY. Data dalam penelitian ini dikumpulkan melalui survei menggunakan kuesioner kepada auditor yang bekerja di Inspektorat DIY sejumlah 40 auditor sebagai responden. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel objektivitas dan kecermatan profesional berpengaruh terhadap kualitas audit, sedangkan untuk variabel independensi dan kompetensi didapati tidak berpengaruh teradap kualitas audit intern Inspektorat DIY. Penelitian ini diharapkan dapat berkontribusi sebagai literatur yang digunakan oleh akademisi maupun auditor intern pemerintah dalam mengidentifikasi faktor-faktor potensial yang mempengaruhi kualitas audit, khususnya dalam upaya mewujudkan good governance and clean government melalui hasil audit yang berkualitas.According to the audit standard for government’s internal auditors in Indonesia which has been set since 2013, there are some points that have to be obeyed by auditors to obtain the quality of audit. The points are independency, objectivity, competency, and due professional care. This research aims to determine the influence of independency, objectivity, competency, and due professional care on audit quality in the Inspectorat of DIY. The data are collected by distributing questionnaires to 40 auditors working on the Inspectorat of DIY. The analitycal method used is multiple linear regression analysis. The result of this research shows that objectivity and due professional care have significant influence on intern’s audit quality, while the independency and competency do not have significant influence on intern’s audit quality in Inspectorat of DIY. This research is expected to contribute as the literature used by academics and government’s intern auditors in identifying the potential factors which influence the audit quality, especially in order to realize the good and clean government through the quality of audit results.
MODERASI PARTISIPASI MASYARAKAT DAN TRANSPARANSI KEBIJAKAN PUBLIK DALAM PENGARUH PENGETAHUAN ANGGOTA DPRD TENTANG ANGGARAN TERHADAP PENGAWASAN KEUANGAN DAERAH Candra Winata; Dewi Amalia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 2 No. 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.13

Abstract

A change in the characteristics of the traditional budget to budget performance requires legislators to understand the changes. This causes the function of members of parlement to be very important in the process of preparation, approval, and oversight the budget. Independent variable are knowledge of local legislators about the budget. Dependent variable is local financial control. Moderating variable are public participation and public policy transparancy.Respondents in this study are legislative assembly at regency and city of Bima, Nusa Tenggara Barat Province. The data was collected by the survey. Data analysis techniques using simple linear regression and using moderated regression analysis. The result of this study indicated that first, knowledge of the legislators about the budget have effect to the local financial control.  Second,  public participation able to moderate the effect of participation in knowledge of legislators about the budget to the local financial control. Third, the transparency of public policy able to moderate the effect of knowledge of legislators about the budget to the local financial control.
PENGARUH KAPASITAS SUMBERDAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, DAN PENGENDALIAN INTERN AKUNTANSI TERHADAP NILAI INFORMASI PELAPORAN KEUANGAN PEMERINTAH DAERAH, STUDI PADA PEMERINTAH Hendira Rita Kartika; Dewi Amalia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 3 No. 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i1.25

Abstract

This research aims to understand the influence of the capacity of human resources, the utilization of information technology, internal control and accounting on the value of information reporting local government finance. Of respondents in this research is the head and staff the subsection accounting and finance at penatausahaan skpd magelang city of central java province. The number of respondents in this research is 65. Data collection done by means of spreading the questionnaire directly to the secretariat skpd magelang city. The technique of analysis of data using linear regression analysis double. The result of testing on each of the independent variable shows that the capacity of human resources have influence on the information the government financial reporting magelang the city. While the use of information technology and control of internal accounting have no influence on the information the government financial reporting Magelang city
ENGARUH KAPASITAS SUMBERDAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN VARIABEL INTERVENING SISTEM PENGENDALIAN INTERN PEMERINTAH Studi pada Satuan Kerja Perangkat Daerah Kota Cirebon Deasy Hary Rahman Puspita; Dewi Amalia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 3 No. 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i2.32

Abstract

he quality of local government financial reporting is influenced by several factors: human resources capacity, information technology utilization, and system of government internal control. Independent variable in this research are human resources capacity, information technology utilization, and system of government internal control as intervening variable, and quality of local government financial reporting as dependent variable. Respondents on this research are SKPD’s accounting departement in Cirebon. This research use purposive sampling with 84 respondents. The result found that human resources capacity have influence toward quality of local government financial reporting, while information technology utilization, and system of government internal control have not influence toward quality of local government financial reporting. The human resources capacity and information technology utilization have influence toward system of government internal control. The main requirement testing intervening variable is a variable system of government internal control have influence toward quality of local government financial reporting. The results showed tha system of government internal control have no influence toward quality of local government financial reporting.
ANALISIS POTENSI DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB P2) DI KABUPATEN GUNUNGKIDUL Fitriani Hatta; Dewi Amalia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 4 No. 2 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v4i2.160

Abstract

According to the law number 28 year 2009 on local taxes and levies, building and land tax is 5 types namely P2 and P3. PBB P2 is the rural and urban areas, PBB P3  is the agricultural sector, fisheries, and mining. PBB P2 central tax formerly be transferred to local taxes. The regulation is effective from the beginning of 2014. Several regions had already been made since the transitional PBB P2 2012. One of the regions that conducted the transfer is in Yogyakarta. The purpose of this research was to study, analyze and concluded about potential of tax in Kabupaten Gunungkidul PBB P2 in 2014 and about the contribution of the PBB P2 in Kabupaten Gunungkidul last year until the year 2014. Based on calculations on the results of potential PBB P2 2104 year, the determination of the target and the realization of tax revenue PBB P2 in 2014 is far from the existing potential. A comparison of potential PBB P2 and the target of PBB P2 is 24,49 %,  it means the determination of the target of PBB P2 is far from the existing potential. A comparison of the potential and the PBB P2 is 21,06 percent, it means the realization of tax revenue PBB P2 is far from the existing potential. In accordance with the results of the calculation of the potential research Abdullah (2012) said that when the budget income, the head of units tend to determine the target under the potential income actually.  The calculation on the contribution indicate the percentage of PBB P2 in Kabupaten Gunungkidul from 2011 up to 2013 has been steadily declining. It means the role of PBB P2 or other contributions to the local revenue starting the year 2011 up to 2013 the less. This is because the realization of local revenue in Kabupaten Gunungkidul from 2011 until 2013 also rose, so as to cause the contribution of PBB P2 to local government revenue decline, although the realization of tax revenue PBB P2 increase from year 2011 up to 2013 .
DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA Ade Nur Rabbiah Nasution; Dewi Amalia
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 8 No. 1 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i1.3824

Abstract

This study aims to examine the factors that determinants of financial management performance in village government. Village financial management is all activities that include planning, implementation, administration, reporting and financial accountability of the village. The Village financial management is carried out based on the principles of governance: transparent, accountable and participatory so that good governance can be implemented in the village government administration system. The object of this research is Panggungharjo Village, Sewon District at Bantul Regency. The variables tested were the capacity of village officials, financial reporting compliance, and quality of supervision of the BPD. The method used in this research is the type of quantitative data which is strengthened by interviews and the samples are the village head, treasurer and BPD in Panggungharjo Village. Data collection in this study was conducted through a survey using a questionnaire technique to 39 respondents and structured interviews with the treasurer and BPD. The results of this study are the capacity of village officials, financial reporting compliance, and the quality of BPD supervision that affect the performance of financial management.  
PENDAMPINGAN PENENTUAN HARGA POKOK PRODUKSI PADA KM ALUMINIUM DI DUSUN KRANON, SOROSUTAN,UMBULHARJO, YOGYAKARTA Shiwanggie Githa Pratiwi; Dewi Amalia
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 10 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i10.3723-3732

Abstract

Pesatnya pertumbuhan UMKM di Indonesia memiliki dampak bagi perekonomian di Indonesia. Berdasarkan data tahun 2019 dari KemenKopUKM, jumlah UMKM di Indonesia tercatat sebanyak 65,5 Juta unit, sehingga telah mampu menyerap 97% tenaga kerja dari jumlah angkatan kerja yang tersedia. Selain itu,  pertumbuhan UMKM di sektor ekenomi dan kreatif juga memberikan kontribusi terhadap PDB nasional sebanyak 1.1153,4 triliun dan 11,9% terhadap nilai ekspor nasional. Namun di sisi lain, pertumbuhan UMKM masih terdapat kekurangan, salah satunya dalam bidang akuntansi.. Hal tersebut terjadi dikarenakan belum optimal dalam memahami dan mengetahui cara menentukan dan memperhitungkan harga pokok produksi yang dapat menyebabkan ketidakefektifan dalam penetapan harga jual serta perolehan laba rugi yang tidak pasti. Masalah tersebut juga dialami oleh KM Aluminium di Dusun Kranon, Sorosutan, Umbulharjo. KM aluminium dalam memperhitungkan harga pokok produksi hanya berdasarkan aspek biaya finishing dan bobot bahan baku saja pada proses produksi. Oleh karena itu, kegiatan pengabdian berupa pendampingan ini dilakukan guna dapat meningkatkan pengetahuan dalam menentukan harga pokok produksi terhadap penetapan harga jual yang tepat. Pendampingan berlangsung selama tiga kali pertemuan dengan melalui pemaparan materi, disksui tanya jawab dan praktik. Hasil pendampingan dari kegiatan ini telah meningkatkan pengetahuan kepada mitra dalam menentukan biaya produksi dan memperhitungkan harga pokok produksi.
Analysis of Differences in Profit Before and During the Covid-19 Pandemic in Companies Listed on the Indonesia Stock Exchange Beni Suhendra Winarso; Dewi Amalia; Indah Kurniawati
East Asian Journal of Multidisciplinary Research Vol. 1 No. 11 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v1i11.1992

Abstract

In Indonesia itself, the pandemic has been felt since the implementation of large-scale social restrictions (lock down) since March 16 2020. The existence of this large-scale social restriction policy has had a profound impact on various sectors including the industrial sector. This research was conducted by comparing proximate profitability to earnings per share before and during the pandemic in companies that distributed dividends. Analysis was carried out using an independent sample t-test by testing the normality of the residual data first. Data during the pre-pandemic window period were 271 companies from 2017-2019 which is the three-year mean EPS and during the 2020 pandemic there were 263 companies. The results of the descriptive statistical test showed a minimum EPS of -395.50, a maximum of 4,578.13, a mean of 159.57 before the pandemic and during the pandemic a minimum of -1,043.45, a maximum of 3,974.73 and a mean of 83.98.
Pengaruh Karakteristik Pemerintah Daerah dan Laporan Hasil Pemeriksaan Terhadap Kinerja Keuangan Isna Aeni Latifah; Dewi Amalia
National Multidisciplinary Sciences Vol. 1 No. 5 (2022): Proceedings NDAAF 2022
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.221 KB) | DOI: 10.32528/nms.v1i5.227

Abstract

Government financial performance is an illustration of the level of achievement of financial management on the implementation of a program/activity in realizing the goals, objectives, vision, and mission that contained in the regional government strategic plan. The purpose of this study was to examine the effect of the characteristics of local governments, namely regional size, intergovernmental revenue, regional expenditures, legislative measures, and audit reports in the form of audit findings and audit opinions on the financial performance of local governments. The data used in this study is secondary data sourced from the website djpk.kemenkeu.go.id, the website bpk.go.id, and the websites of each local government. The sample in this study was district and city governments in Indonesia that selected using a purposive sampling technique based on specified criteria. The data collection technique used a documentation study, then the data was analyzed using multiple linear regression analysis. The results of this study indicate that the size of the local government, regional spending, and the size of the legislature affect the financial performance of local governments. Meanwhile, intergovernmental revenue, audit findings, and audit opinions have no effect on the financial performance of local governments.
Co-Authors Ade Nur Rabbiah Nasution Beni Suhendra Winarso Candra Winata Deasy Hary Rahman Puspita Fitriani Hatta Gebi Misti Hammam Satmaka Hayyu Wibhawa Hendira Rita Kartika Isna Aeni Latifah Kurniawati, Indah Nurul Fauziah Raja Yulianita Sarazwati Rusdianto Shiwanggie Githa Pratiwi Shofiyah, Indah