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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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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 .
Reputasi KAP & Komite Audit pada Integritas Laporan Keuangan Dimoderasi Komisaris Independen & Kepemilikan Institusional Ardian Christiana; Widaryanti Widaryanti; Luhgiatno Luhgiatno
Perspektif Akuntansi Vol 4 No 1 (2021)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.437 KB) | DOI: 10.24246/persi.v4i1.p59-74

Abstract

This study aims to analyze the effect of the reputation of KAP and the audit committee to integrity of financial statements with independent commissioners and institutional ownership as moderating variables. This study uses secondary data from the annual reports. The population in this study were real estate and property companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sampling technique used was purposive sampling and the number of samples was 32 companies. Methods of data analysis using the SPSS 26 program. The results of this study indicate that the reputation of KAP has a positive effect to integrity of financial statements. The audit committee has no effect to integrity of the financial statements. Independent commissioners do not moderate the influence of KAP reputation and audit committee to integrity of financial statements. Institutional ownership moderates the effect of KAP reputation to integrity of financial statements. Institutional ownership moderates the effect of audit committee to integrity of financial statements. The reputation of KAP and the audit committee has a simultaneous effect to integrity of financial statements.
The Effect of ODOI On Innovative Work Behavior And Employee Performance Luhgiatno, Widaryanti; Widaryanti; Aprih Santoso
Jurnal Manajemen Vol. 25 No. 2 (2021): June 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v25i2.738

Abstract

The research objective is to develop optimal distinctive open innovation (ODOI) concepts, propositions and indicators as well as to test them empirically. ODOI was formed using a synthesis method of two concepts, namely optimal characteristics, derivatives of social identity theory, and open innovation derived from innovation theory. Quantitative empirical testing using SEM on primary data, the PTS lecturers in the LLDIKTI VI Central Java environment were 190 respondents. The test results show that ODOI is able to mediate the effect of innovative work behaviour on improving employee work performance. Innovative work behavior has an effect on increasing ODOI and has an effect on improving employee work performance. ODOI has an effect on improving employee work performance.
DIGITAL MARKETING KEKINIAN BAGI UMKM KRIWAKZ KERIPIK IKAN WADER RAWA SALATIGA Widaryanti Widaryanti; Luhgiatno Luhgiatno; Maduretno Widowati
Buletin Abdi Masyarakat Vol 2, No 1 (2021): Edisi Agustus 2021
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.974 KB)

Abstract

Swamp wader chips are one of the snacks or snacks made from wader fish. The nutritional content of swamp wader fish is very high, this can be used as an alternative to providing nutritious food at affordable prices for all people. Some of the wader swamp iwak chips businesses are still on the scale of home industries or micro, small and medium enterprises (MSMEs). One of the SMEs that sells wader swamp fish chips is the SMEs "Kriwakz". The production process is still done traditionally. The selling price of Kriwakz chips has not carefully calculated the cost of production. Packaging of wader Kriwakz fish chips using a sealer adhesive manually. The existence of the covid 19 pandemic is a blessing for Kriwakz SMEs because the demand for Kriwakz chips has increased sharply. Consumers prefer to make purchases online, so buyers of Kriwakz chips are spread from Sabang to Merauke. Kriwakz SMEs require understanding and training on digital marketing in the creation of social media content. The first priority solution is to facilitate Kriwakz SMEs in making digital marketing, training content creation to be uploaded on social media Facebook and Instagram. Second, the procurement of automatic packing tools to overcome the speed of sales service to consumers. The outputs of this PKMS are an increase in sales turnover, an increase in product quantity, an increase in understanding and digital marketing skills of Kriwakz SMEs. Keywords: Swamp Wader Fish Chips, Digital Marketing, Automated Packing Tool, Sales Increase
The Effect Of Managerial Ownership, Institutional Ownership, Growth Opportunity And Profitability On Accounting Conservatism Widaryanti Widaryanti
GOVERNORS Vol. 1 No. 1 (2022): April 2022 Issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.12 KB) | DOI: 10.47709/governors.v1i1.1649

Abstract

This studi aims to analyze the effect of Manajerial Ownership, Institutonal Ownership, Growth Opportunity and Profitability on Accounting Conservatism. With a sample of 165 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 selected using the purposive sampling method. The data obtained in this study used the documentation method. With multiple regression analysis method. Data collection method by understanding secondary data obtained from external sources and financial reports of producers listed on the Indonesia Stock Exchange. The results of this study are that managerial ownership has a negative and insignificant effect on accounting conservatism. From these results it can be said that although management is the shareholder and owner, there is no significant effect. Not all executives in the company own shares in the company. As a result, management tends to apply accounting principles while minimizing profits. Institutional ownership and growth opportunity have no effect on accounting conservatism. These results indicate that all manufacturers apply the precautionary accounting principle. Profitability has a positive effect on accounting conservatism.
MEWUJUDKAN KAMPUNG WISATA EDUKASI KUJON BERKELANJUTAN (SUSTAINABILITY) MELALUI IMPLEMENTASI AKUNTANSI Widaryanti Widaryanti; Luhgiatno Luhgiatno; Nurohmi Ambar Tasriastuti
Buletin Abdi Masyarakat Vol 3, No 1 (2022): Edisi Agustus 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v3i1.509

Abstract

Program pengembangan dan pemanfaatan sumber daya dan potensi pariwisata daerah diharapkan dapat memberikan kontribusi bagi pembangunan ekonomi. Agar pengembangan pariwisata dapat berjalan secara optimal, diperlukan pengelolaan dana yang baik dengan menerapkan akuntansi sesuai standar yaitu Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Program pengabdian kepada masyarakat ini bertujuan untuk mengetahui penerapan akuntansi dan penyusunan laporan keuangan di Desa Wisata Edukasi Kujon Kabupaten Sukoharjo, berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Hasil pengabdian masyarakat ini menunjukkan bahwa Desa Wisata Edukasi Kujon merupakan Desa Wisata yang bergerak dibidang jasa pendidikan. Pencatatan pembukuan yang dilakukan Desa Wisata Edukasi Kujon masih manual dan belum terkomputerisasi. Catatan akuntansi yang ada menentukan jumlah kas masuk dan kas keluar yang penerapannya masih jauh dari SAK ETAP. Berdasarkan hal tersebut peneliti mencoba membantu dalam penyusunan laporan keuangan Desa Wisata Edukasi Kujon oleh SAK ETAP yaitu dengan menyusun sistem dan prosedur akuntansi berdasarkan siklus akuntansi. Praktik penyusunan laporan keuangan terdiri dari tahap identifikasi, tahap pencatatan, tahap klasifikasi, tahap peringkasan, dan tahap pelaporan berupa laporan laba rugi dan neraca. Berdasarkan hasil laporan keuangan yang telah disusun, hal ini menunjukkan bahwa pendapatan Desa Wisata Edukasi Kujon relatif besar.
Analisis Pengaruh Kepatuhan dan Kualitas Pelayanan Fiskus Terhadap Penerimaan Pajak Widaryanti Widaryanti
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 3 No 2 (2022): Riset, Ekonomi, Akuntansi dan Perpajakan(Rekan )
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v3i2.2394

Abstract

Riset ini bertujuan buat mengenali apakah kepatuhan serta mutu pelayanan fiskus mempengaruhi terhadap penerimaan pajak pada WP OP yang memiliki usaha serta Badan di KPP Pratama Candisari Kota Semarang. Variabel dependen yang digunakan dalam riset ini merupakan penerimaan pajak. Variabel independen dalam riset ini merupakan kepatuhan serta mutu pelayanan fiskus. Populasi dalam riset ini merupakan segala harus pajak OP yang memiliki usaha( OP non karyawan) serta Badan yang terdaftar pada KPP Pratama Semarang Candisari. Ilustrasi yang diambil sebanyak 63 responden dengan memakai non probability sampling. Penyebaran ilustrasi dicoba secara proposional pada wajib pajak OP memiliki usaha serta Badan yang terdaftar pada KPP Pratama Candisari Kota Semarang. Pengumpulan informasi memakai kuesioner. Uji analisis memakai model regresi linier berganda. Hasil analisis informasi menampilkan kepatuhan memiliki pengaruh positif serta signifikan terhadap penerimaan pajak. Mutu pelayanan fiskus tidak mempengaruhi terhadap penerimaan pajak.
Pemanfaatan Limbah Industri dan Pertanian sebagai Pakan Suplemen Ternak Sapi Bali untuk Meningkatkan Pendapatan Peternak Syarifuddin; Sri Firmiaty; Faidah Azuz; Yenny Wati; Widaryanti
Open Community Service Journal Vol. 2 No. 1 (2023): Open Community Service Journal
Publisher : Research and Social Study Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.641 KB) | DOI: 10.33292/ocsj.v2i1.27

Abstract

Sapi Bali (Bos indicus) merupakan ternak ruminansia salah satu plasma nutfah asli Indonesia, yang banyak dipelihara di seluruh wilayah Indonesia termasuk di pedesaan Sulawesi Selatan. Pakan basal ternak ruminansia adalah hijauan, namun terbatas ketersediaanya sepanjang tahun, terutama di musim kemarau. Kebutuhkan pakan sapi dapat juga diberikan dari limbah industri dan pertanian yang diperoleh dari lingkungan sekitar. Limbah industri berupa molasses, ampas tahu, dedak, bungkil kelapa dilengkapi garam dan mineral mix dapat diolah menjadi pakan suplemen. Molasses, ampas tahu, dedak, bungkil kelapa, garam dan mineral mix (komposis tertentu) dihomogenkan dan disatukan dengan sumber serat (perbandingan 40%:60%) selanjutnya difermentasi selama 21 hari. Pelatihan pembuatan pakan suplemen telah dilakukan kepada kelompok tani ternak Coppo Bulu di Desa Bulo, Kecamatan Pancarijang, Kabupaten Sidenreng Rappang, Sulawesi Selatan. Dengan demikian pakan akan tersedia sepanjang tahun, limbah tidak mencemari lingkungan dan PBB Bali jantan dengan pakan ini berdasarkan hasil penelitian yang telah dilakukan adalah 0.8-1.5 kg/ekor/hari sehingga berefek positif terhadap peningkatan pendapatkan peternak. Setelah mengikuti pelatihan ini petani ternak memahami dan mampu membuat sendiri pakan tambahan, menggunakan limbah pertanian dan limbah industri.
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