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All Journal PROSIDING SEMINAR NASIONAL Journal of Accounting and Investment Jurnal Dinamika Ekonomi dan Bisnis Fokus Ekonomi EBSJ JAB (Jurnal Akuntansi & Bisnis) Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan Journal of Islamic Accounting and Finance Research Jurnal Manajemen SOLUSI Jurnal Ilmiah ASET Perspektif Akuntansi Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Buletin Abdi Masyarakat (BAM) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Governors Open Community Service Journal International Journal of Indonesian Business Review
Widaryanti Widaryanti
Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Journal : Fokus Ekonomi

 1 
ANALISIS PENGARUH PENGENDALIAN AKUNTANSI, SISTEM PELAPORAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH Widaryanti Widaryanti; Nurul Latifah Pancawardani
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 15, No 2: Desember 2020
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.15.2.477-492

Abstract

This study aims to determine the Accounting Control, Reporting System, and Clarity of the Targeted Budget for the Accountability of Government Institutions Performance. Methods of collecting data through a questionnaire given directly to the Head of Finance and Finance staff in all Regional Work Units (SKPD) in the City of Semarang. The test technique used is the validity test, reliability test, classic assumption test includes normality test, multicollinearity test, and heteroscedasticity test. Hypothesis testing in this study uses multiple linear regression analysis using Statistical Package for the Social Sciences (SPSS) 17 software. The results of empirical studies show that Partially Accounting Control has no effect on the Accountability of Government Agency Performance, Reporting Systems have a positive effect on Accountability of Government Agency Performance, and Clarity of Budget Targets have an effect on Accountability of Government Institutional Performance, While Simultaneously Accounting Control, Reporting System, and Clarity of Target The budget affects the Performance Accountability of Government Agencies
ANALISIS HUBUNGAN INFORMASI COSTVOLUMEPROFIT (CVP) DAN INFORMASI REALISASI ANGGARAN TAHUN LALU UNTUK PENILAIAN EFEKTIFITAS PERENCANAAN USAHA (STUDI KASUS KOPERASI SIMPAN PINJAM DI KOTAMADIASEMARANG) Luhgiatno .; Widaryanti .; Ndaruningpuri W.
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 2, No 1: Juni 2007
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.2.1.%p

Abstract

This study has objective, first, to investigate how koperasi simpan pinjam in Kotamadia Semarang make its business planning with CostVolumeProfit(CVP) information and realization on budget last year information. Second, to observe the effect of CVP and realization of budget last year information with business planning efectivity in koperasi simpan pinjam KotamadiaSemarang. Sample in this study are 13 kospin that have been listed in Dinas Koperasi Usaha Kecil Menengah Kota Semarang until April 2007. The statistical method used in this study is multiple linier regresion. Quesioner is used to data collecting.The deskriptif result show that kospin Kotamadia Semarang, in majority have enough category in business planning, CVP and realization of budget last year information. Statistical result show that CVP information have significant effect to business planning efectivity. Realization of budget last year information have positif significant effect to business planning efectivity. With simultan test, CVP and realization of budget last year information effect to business planning efectivity.
PERSEPSI AKUNTAN DAN MAHASISWA AKUNTANSI TERHADAP KEMAMPUAN YANG HARUS DIMILIKI OLEH SEORANG FORENSIC ACCOUNTANT Eman Sukanto; Widaryanti Widaryanti
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 14, No 1: Juni 2019
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.14.1.42-58

Abstract

This study aims to analyze differences in perceptions of Government Auditors, Public Accountants, Corporate Internal Auditors, Corporate Accountants, Accounting Lecturers and Senior Accounting Students for the capabilities that must be possessed by Forensic Accountants. The object of this research is the professional group of Government Auditors, internal government Auditors, Public Accountants, Corporate Internal Auditors, Corporate Accountants, Accounting Lecturers and Senior Accounting Students in the Jakarta and Central Java regions. This study uses a purposive sampling technique in data collection. Data was obtained by distributing questionnaires to each group. A total of 156 questionnaires were collected. Government auditor samples were distributed to Central BPK employees and inspectors in Central Java, Public Accountants, Internal Auditors, Corporate Accountants in several large companies in Jakarta and Central Java. While the questionnaire for lecturers and senior students was distributed to PTN and PTS in Jakarta and Central Java. Data analysis was carried out with One Way Analysis of Variance (Annova). The results showed that there is no difference in perception between government auditors and internal government, public accountants, corporate accountants, company internal auditors, accounting lecturers and accounting students about the capabilities that must be possessed by forensic accountants. There are differences in perceptions between government internal auditors, public accountants, corporate internal audits and accounting lecturers with senior accounting students about the capabilities that must be possessed by forensic accountants. There is no difference in perception between government auditors and company accountants with senior accounting students about the capabilities that must be possessed by forensic accountants. In addition, overall respondents gave a high assessment of the knowledge, traits, skills and abilities that Forensic Accountants must possess. This shows that the respondent agrees that a forensic accountant needs to have high abilities according to the AICPA FVS Section criteria.
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI BEI Widaryanti .; Eman Sukanto
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 9, No 2: Desember 2014
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.9.2.%p

Abstract

This research examine which corporate governance mechanism can effect Timeline of Corporate Internet Reporting by listed companies on the Indonesian Stock Exchange. Independent variables in this study are firm characteristics (firm size, type of bussiness, profitability, leverage, liquidity, issuance of stock) and corporate governance variables (public ownership structure, proportion of supervisory board and supervisory board size) to investigate the influence on the timeliness of CIR. Population sample in this study was taken from Indonesian companies listed in 2012 at Indonesian Stock Exchange. Hypotesis analysis using Multiple regression. Based on the result of analysis showed that all variables simultaniously influence the timeliness of CIR. Only firm size that influence the timeliness of CIR.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP STOCK RETURN PADA PERUSAHAAN YANG BERKAITAN DENGAN LINGKUNGAN YANG LISTING DI BURSA EFEK INDONESIA Eman Sukanto; Widaryanti .
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 9, No 2: Desember 2014
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.9.2.%p

Abstract

"> This study examines the effect of independent variables are reporting corporate social responsibility ( CSR ) environmental dimensions , social, and economy, on the dependent variable of stock returns by partially or simultaneously. The study was conducted on 3 months period before and after the publication of the annual report in 2012 . The object of the research is a company listed on the Indonesian Stock Exchange and publish the annual report . Samples were taken as many as 50 companies , with a business group in the fields of Agriculture , Mining , Basic Industry and Chemicals , Miscellaneous Industry , and Consumer Goods . Data were tested with eviews program. Test results show the following : CSR partial test showed variable environmentis negatively affect to the stock return , positive effect on the CSR economy, and CSR social positively influence on stock return . The results of the simultaneous test of CSR environment , social , and economy , together influential on stock return . This shows that the company is already implementing the overall dimensions of CSR ( environment , economy , and social ) will increase the company’s stock return visits of cummulative Abnormal Return indicator .
Co-Authors Abdullah, Wan Amalina Wan Aprih Santoso Ardian Christiana Ari Wahyuni Astuti, Wulan AZUZ, FAIDAH Diva Riza Fahlevi, Diva Riza Edi Setiyono Eman Sukanto Eman Sukanto Eman Sukanto Eman Sukanto Fahmiwati, Nurul Kautsar, Nabila Al Khoirina, Ana Kurnia, Anita Kusumawati, Erlin Lilies Sri Sumarsih Maduretno Widowati Maksum, Muhammad Ali Mohklas Mohklas, Mohklas Ndaruningpuri W. Nurohmi Ambar Tasriastuti nurul latifah Nurul Latifah Pancawardani Panca Wahyuningsih Panca Wahyuningsih Priantoko, Agung Rhemananda, Hosea Riana Sitawati Riana Sitawati, Riana Rudika - Harminingtyas Rudika Harminingtyas Sasmita, Rezza Dian Sri Firmiaty Syarifuddin Tasriastuti, Nurohmi Ambar Theresia Susetyarsi Wahyu Aditya Wan Abdullah, Wan Amalina Wan Amalina Wan Abdullah Yenny Wati