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All Journal PRESTASI Jurnal Kreativitas PKM Jurnal Ilmu Manajemen dan Akuntansi Terapan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis AKTUAL Journal of Islamic Economics and Finance Journal of Accounting and Digital Finance Balance : Jurnal Akuntansi dan Manajemen

Yohana Kus Suparwati

STIE Bank BPD Jateng

Author-ID : 393424

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN: Studi pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2012 -2016 Atiningsih, Suci; Suparwati, Yohana Kus
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 9 No. 2 (2018): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to determine the effect of managerial ownership, ownership, independent board of directors, audit committee, and leverage on the integrity of financial statements on mining companies listed on the Indonesia Stock Exchange in 2012 -2016. The population used in this research is mining companies listed on the Indonesia Stock Exchange 2012 -2016 period. The samplingtechnique used was purposive sampling.The number of samples is 155 companies. The analysis method used is multiple linier regression analysis. The result of this research are : managerial ownership and institutional ownership have a positive effect on the integrity of financial statements. Independent commissioners and audit committees have no effect on the integrity of financial statements. Leverage has a negative effect on the integrity of financial statements.

Pengaruh: PAD, DAK, DBH, ,SiLPA dan flypaper effect terhadap perilaku oportunistik penyusun anggaran Febrianti, Yolinda Lisa; Suparwati, Yohana Kus
Journal of Accounting and Digital Finance Vol. 1 No. 3 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

The implementation of the regional autonomy policy has brought changes to the regional government system, which has implications for the increasing role of the executive in making public policies, especially those related to regional budgeting. The regional autonomy policy is a gap for budget makers to act opportunistically. Opportunistic behavior is an act of seeking self-interest by using deception. This study aims to determine the effect of regional original revenue, special allocation funds, revenue sharing funds, SiLPA, and flypaper effects on opportunistic behavior in budgeting. The sample was taken from the provincial government in Indonesia by purposive sampling method. The test tool uses multiple linear regression. The study results found that the special allocation fund, SiLPA, and flypaper effect affected opportunistic behavior in budgeting. In contrast, regional original revenue and revenue sharing funds did not affect opportunistic behavior in budgeting.

Analisis Profitabiltas Bank Yang Terdaftar Di Bursa Efek Indonesia (BEI) Sebelum Dan Saat Pandemi Covid-19 Sahetapy, William Yonathan; Suparwati, Yohana Kus
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v12i1.372

This research aims to determine differences in the profitability ratios of banks listed on the IDX before the pandemic and during the Covid-19 pandemic. The sample in this study is the financial statements of banks listed on the IDX for 2018-2021. The research method used is descriptive quantitative method with purposive sampling data collection technique. The hypothesis in this study is whether there is a difference in the profitability ratios of banks listed on the IDX before and during the Covid-19 pandemic. The data will be analyzed using SPSS Version 25, and the test performed is the Non-Parametric Difference test with the Wilcoxon test. Based on the research results obtained, there were significant differences in the profitability ratios of banks listed on the IDX before and during the Covid-19 pandemic

Pemberdayaan Ekonomi Masyarakat melalui Ekspor Produk UMKM di Kelurahan Bendan, Kecamatan Banyudono, Kabupaten Boyolali Atiningsih, Suci; Rachmansyah, Yanuar; Suparwati, Yohana Kus; Kristanto, Rudi Suryo
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 7, No 1 (2024): Volume 7 No 1 2024
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v7i1.12753

ABSTRAK Kegiatan pengabdian kepada Masyarakat dilaksanakan dengan tujuan untuk memberdayakan ekonomi Masyarakat melalui ekspor produk UMKM di Kelurahan Bendan, Kecamatan Banyudono, Kabupaten Boyolali. Kegiatan pengabdian kepada Masyarakat dilaksanakan di Kelurahan Bendan, Kecamatan Banyudono, Kabupaten Boyolali. Waktu pelaksanaan hari Rabu, 16 Agustus 2023. Jumlah peserta sebanyak 20 orang. Metode yang dilakukan adalah dengan memberi penyuluhan, pelatihan, dan pendampingan berkaitan dengan pengurusan NIB, sertifikat halal, dan ekspor produk UMKM. Hasil yang didapatkan adalah Masyarakat dapat mengurus NIB, sertifikat halal, dan ekspor produk UMKM. Kesimpulannya bahwa pelaku usaha di Bendan, Banyudono, Boyolali ingin dapat menekspor hasil produknya secara sah dan halal. Kata Kunci: NIB, Sertifikat Halal, Ekspor, UMKM ABSTRACT Community service activities are carried out with the aim of empowering the community's economy through exporting MSME products in Bendan Village, Banyudono District, Boyolali Regency. Community service activities were carried out in Bendan Village, Banyudono District, Boyolali Regency. The implementation time is Wednesday, August 16 2023. The number of participants is 20 people. The method used is to provide counseling, training and assistance related to processing NIB, halal certificates and exporting MSME products. The results obtained are that the community can process NIB, halal certificates and export MSME products. The conclusion is that business actors in Bendan, Banyudono, Boyolali want to be able to export their products legally and halally. Keywords: NIB, Halal Certificate, Export, MSMEs

Pengaruh Likuiditas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Devi, Berliana Annastasia Artika; Suparwati, Yohana Kus
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1379

Penelitian ini dilatarbelakangi oleh pentingnya kinerja keuangan sebagai indikator keberlanjutan dan daya saing perusahaan manufaktur, khususnya pada sub-sektor Food and Beverage yang mengalami dinamika pertumbuhan dan tekanan persaingan dalam beberapa tahun terakhir. Ketidakstabilan kondisi ekonomi dan fluktuasi biaya operasional menuntut perusahaan untuk menjaga tingkat likuiditas, struktur solvabilitas yang sehat, serta skala usaha yang optimal guna mempertahankan kinerja keuangan yang baik. Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh likuiditas, solvabilitas, dan ukuran perusahaan terhadap kinerja keuangan. Penelitian menggunakan pendekatan kuantitatif dengan populasi sebanyak 83 perusahaan manufaktur sub-sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Sampel penelitian sebanyak 31 perusahaan ditentukan melalui teknik purposive sampling. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS versi 29. Hasil penelitian menunjukkan bahwa likuiditas, solvabilitas, dan ukuran perusahaan berpengaruh positif dan signifikan terhadap kinerja keuangan. Secara teoretis, penelitian ini memperkuat literatur mengenai determinan kinerja keuangan dari perspektif rasio keuangan dan karakteristik perusahaan. Secara praktis, hasil penelitian memberikan implikasi bagi manajemen perusahaan untuk menjaga keseimbangan likuiditas, mengelola struktur utang secara optimal, serta meningkatkan skala usaha guna mendorong peningkatan kinerja keuangan secara berkelanjutan. This study is motivated by the importance of financial performance as a key indicator of sustainability and competitiveness in manufacturing companies, particularly in the Food and Beverage sub-sector, which has experienced growth dynamics and increasing competitive pressures in recent years. Economic instability and fluctuations in operational costs require companies to maintain adequate liquidity, a sound solvency structure, and an optimal firm size to sustain strong financial performance. This study aims to analyze and examine the effect of liquidity, solvency, and firm size on financial performance.This research employs a quantitative approach with a population of 83 Food and Beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A sample of 31 companies was selected using purposive sampling to ensure relevant data representation. Data were analyzed using multiple linear regression with SPSS version 29. The results indicate that liquidity, solvency, and firm size have a positive and significant effect on financial performance. Theoretically, this study strengthens the literature on the determinants of financial performance from the perspective of financial ratios and firm characteristics. Practically, the findings provide implications for company management to maintain liquidity balance, manage debt structure effectively, and enhance firm scale in order to improve financial performance sustainably.

Co-Authors A.A. Ketut Agung Cahyawan W Abdul Syukur Ahmad Safik Arif Irfandani Devi, Berliana Annastasia Artika Diyan Kusuma Wicitra Edy Supriyono Febrianti, Yolinda Lisa Indra Setyawan Metta Kusumaningtyas Nugroho Heri Pramono Reynaldi Aji Prasetya Rudi Suryo Kristanto Rudi Suryo Kristanto Rudi Suryo Kristanto Sahetapy, William Yonathan Suci Atiningsih, Suci Wahyuni, Asri Nur Yanuar Rachmansyah

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