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All Journal Fokus Ekonomi Buletin Abdi Masyarakat (BAM) Governors
Widaryanti Widaryanti
Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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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.
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.
Co-Authors Eman Sukanto Maduretno Widowati Nurohmi Ambar Tasriastuti