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All Journal PROSIDING SEMINAR NASIONAL JAM : Jurnal Aplikasi Manajemen Proceeding Seminar LPPM UMP Tahun 2014 Fokus Ekonomi JAB (Jurnal Akuntansi & Bisnis) BBM (Buletin Bisnis dan Manajemen) Jurnal Masyarakat Merdeka (JMM) Jurnal STIE Semarang (Edisi Elektronik) Jurnal Pengabdian Dharma Laksana Target : Jurnal Manajemen Bisnis Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Fokus Abdimas Indonesian Journal of Sustainability
Panca Wahyuningsih
Program Studi Akuntansi STIE Pelita Nusantara
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Other

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Journal : Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis

 1 
KARAKTERISTIK PEMERINTAH DAERAH DAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN (Studi Empiris Pada 34 Provinsi di Indonesia Tahun 2016-2019) Astuti, Wulan; Widaryanti, Widaryanti; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 1: April 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i1.445

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh size, umur pemda, leverage, intergovernmental revenue terhadap tingkat pengungkapan laporan keuangan pemerintah daerah.Variabel independen yang digunakan pada penelitian ini adalah size, umur Pemda, leverage, intergovernmental revenue. Variabel dependen pada penelitian ini adalah tingkat pengungkapan laporan keuangan. Pada penelitian ini menggunakan data sekunder yang berasal dari laporan tahunan. Populasi dalam penelitian ini adalah pemerintah daerah 34 provinsi di Indonesia periode 2016-2019. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan jumlah sampel sebanyak 34 pemerintahan. Metode analisis data menggunakan program SPSS 26. Hasil penelitian ini menunjukkan bahwa size berpengaruh positif terhadap tingkat pengungkapan laporan keuangan. Umur Pemda tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan. Leverage tidak berpengaruh terhadap tingkat pengungkapan laporan leuangan. Intergovernmental revenue tidak berpengaruh terhadap tingkat pengungkapan laporan keuangan. Size, umur Pemda, leverage dan intergovernmental revenue berpengaruh secara simultan terhadap tingkat pengungkapan laporan keuangan.Kata kunci : Size, Umur Pemda, Leverage, Intergovernmental Revenue, Pengungkapan Laporan Keuangan
Kompetensi Auditor, Independensi Auditor, Pengalaman Auditor, Etika Auditor dan Kualitas Audit Wasiah, Khikmatul; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 1: April 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i1.990

Abstract

This research aims to test and analyze whether auditor competence, auditor independence, auditor experience and auditor ethics have an effect on audit quality. The population in this study were auditors who worked in Public Accounting Firm in Semarang. Sampling was carried out using the census method and the number of samples was 73 respondents. The type of data used is primary data. This study uses a questionnaire in collecting data. The test techniques used are validity test, reliability test, classic assumption test including normality test, multicollinearity test and heteroscedasticity test. Hypothesis testing in this study used multiple linear tests with SPSS version 26. The results of this study indicate that Auditor Competence has a negative and insignificant effect on Audit Quality. Meanwhile, Auditor Independence has a positive and insignificant effect on Audit Quality. Auditor experience has a positive and significant effect on audit quality. Auditor Ethics has a positive and significant effect on Audit Quality. Keywords: Auditor Competence, Auditor Independence, Auditor Experience, Auditor Ethics and Audit Quality.
ANALISIS PENGARUH PROFITABILITAS LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP SUSTAINABILITY REPORTING (studi kasus pada perusahaan perbankan yang terdaftar di bursa efek indonesia tahun 2021-2023) Marcelena, Anisa; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 3: Desember 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i3.1225

Abstract

This research aims to find out how Profitability, Leverage and Company Size influence Sustainability Reporting in banking sector companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period.The sampling technique in this research used a purposive sampling technique, based on criteria determined by the number of samples collected as many as 81 companies. The test technique used is the classical assumption test including normality, multicollinearity, heteroscedasticity test, and autocorrelation test. The data analysis method uses the SPSS 25 program. The results of this research show that Profitability has no effect on Sustainability Reporting, Leverage has a positive and significant effect on Sustainability Reporting and Company Size has no effect on Sustainability Reporting while simultaneously Profitability, Leverage and Company Size have an effect on Sustainability Reporting. Keywords: Profitability, Leverage, Company Size and Sustainability Reporting
PENGARUH TEKANAN KLIEN DAN AUDIT TENURE TERHADAP KUALITAS AUDIT Wulandari, Wulandari; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 01: April 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i01.1292

Abstract

This research aims to determine the influence of Client Pressure and Audit Tenure on audit quality. The population in this research is the Public Accounting Firm in Semarang. The research results can be used as a basis for providing policy recommendations for regulators, companies and auditors regarding ways to improve audit quality. The population in this research is the Public Accounting Firm (KAP). The sample was taken as many as 76 respondents. The type of data used is primary data. The test techniques used are validity tests, reliability tests, classical assumption tests including normality tests, multicollinearity tests and heteroscedasticity tests. Test the hypothesis with SPSS version 25. The results of this research show that Client Pressure has a positive and significant effect on Audit Quality. Meanwhile, Audit Tenure does not have a positive and significant effect on Audit Quality. Client Pressure and Audit Tenure have a significant effect on Audit Quality. Keywords: Client Pressure, Audit Tenure, and Audit Quality.
MENINGKATKAN KEPATUHAN PAJAK: PERAN SISTEM ADMINISTRASI PAJAK DIGITAL, PERSEPSI ANTI KORUPSI, DAN PENGELUARAN PEMERINTAH Muttaqin, Ibnu; Risnawati, Heni; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 4, No 2 (2025): Agustus 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i2.1498

Abstract

This study analyzes the influence of a digital tax administration system, anti-corruption perceptions, and government spending on tax compliance among Micro, Small, and Medium Enterprises (MSMEs). Tax compliance is crucial in supporting state revenue, particularly from the MSME sector, which is the backbone of the national economy. The quantitative method used in this study was a questionnaire. The sampling technique used in this study was the MSMEs in Tegal City. In total, 128 MSMEs were obtained. The analysis used Multiple regression analysis was performed using SPSS software. The results show that the digital tax administration system has a positive effect on MSME tax compliance, reflecting the importance of digitalization in improving the efficiency and transparency of tax services. Furthermore, anti-corruption perceptions also proved to have a significant effect, indicating that trust in government integrity is a determining factor for tax compliance. Government spending on public services also contributes to tax compliance along with increased perceptions of tax benefits among MSMEs. These findings emphasize the importance of administrative reform, increased transparency, and accountability in tax management to encourage better tax participation in the MSME sector.
Analisis Rasio Keuangan sebagai Dasar Penilaian Kinerja Keuangan Sebelum dan Setelah Munculnya Pandemi Virus Corona (Covid-19) di Rumah Sakit UNS Nur Sidiq, Anas Harya; Luhgiatno, Luhgiatno; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 2: Agustus 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i2.507

Abstract

This study aims to analyze financial ratio analysis as the basic for assessment of financial performance before and after the event of the corona virus pandemic (covid-19) in uns hospital. This type of research is a retrospective study with descriptive and analytical research methods. Retrospective research is research that seeks to look back (backward looking) where research explains past data. Descriptive research method is a research method that is carried out with the main aim of making a picture or description of a situation objectively. This study describes the calculation of financial ratios using the analysis of liquidity ratios, solvency ratios, activity ratios and profitability ratios at UNS Hospital for the 2018-2020 period. The financial reporting period in 2018 was chosen because this year the conditions at the UNS Hospital have not been affected by the Corona virus pandemic. The financial report for 2020 was chosen because this year UNS Hospital has been affected by the Corona virus. The purpose of this study is that readers can find out financial performance based on the results of analysis of liquidity ratios, solvency ratios, activity ratios, and profitability ratios at UNS Hospital before and after the emergence of the Corona virus in Indonesia and find out the comparison of the results of the analysis of liquidity ratios, solvency ratios, activity ratios, and profitability ratios before and after the emergence of the Corona virus in Indonesia.Keywords: liquidity ratio, solvency ratio, activity ratio, and profitability ratio
DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Mayangsari, Dewi; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 3: Desember 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i3.636

Abstract

This study aims to determine whether company size, debt policy, and profitability affect firm value. Sampling was carried out by purposive sampling method, which is a sampling method with certain criteria. The type of research used is quantitative. The results of this study indicate that company size has a negative and insignificant effect on firm value, debt policy has a positive and significant effect on firm value, and profitability has a negative and insignificant effect on firm value. Company size, debt policy, and profitability jointly or simultaneously have a significant effect on company value.Keywords: Company Size, Debt Policy, Profitability, Value CompanyThis study aims to determine whether company size, debt policy, and profitability affect firm value. Sampling was carried out by purposive sampling method, which is a sampling method with certain criteria. The type of research used is quantitative. The results of this study indicate that company size has a negative and insignificant effect on firm value, debt policy has a positive and significant effect on firm value, and profitability has a negative and insignificant effect on firm value. Company size, debt policy, and profitability jointly or simultaneously have a significant effect on company value. Keywords: Company Size, Debt Policy, Profitability, Value Company
Analisis Pengaruh Pemanfaatan Teknologi Informasi, Dukungan Manajemen Puncak dan Pengetahuan Manajer Terhadap Efektivitas Sistem Informasi Akuntansi di Fakultas Ekonomika dan Bisnis Universitas Diponegoro Santoso, Budi; Luhgiatno, Luhgiatno; Wahyuningsih, Panca
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 1, No 2: Agustus 2022
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v1i2.514

Abstract

The purpose of this study was to determine the effect of the use of information technology, top management support and manager's knowledge on the effectiveness of accounting information systems. This research was conducted at the Faculty of Economics and Business, Diponegoro University. The population in this study were employees of the Faculty of Economics and Business, Diponegoro University, totaling 158 people. The sample used in this study using purposive judgment sampling method. This sample uses certain considerations that are tailored to the research objectives or research problems developed, namely 88 employees who use the accounting information system. This study uses multiple regression analysis techniques. The results of testing the hypothesis of the effect of the variable use of work information technology on the effectiveness of the accounting information system are proven. it can be interpreted that the better the use of work information technology, the higher the effectiveness of the accounting information system. Hypothesis testing of the influence of work top management support variables on the effectiveness of accounting information systems is proven, so it can be interpreted that the higher the work top management support, the more effective the accounting information system is. Hypothesis testing of the influence of the manager's knowledge variable on the effectiveness of the accounting information system is proven, so it can be interpreted that the better the knowledge the manager is given, the more effective the accounting information system is.Keywords: Utilization of information technology, top manager support, manager's knowledge, effectiveness of accounting information systems
Co-Authors Adhi, Daniel Kartika Adi, Daniel Kartika Agus Budi Purwanto Anjani, Sefiana Astuti, Wulan Dewi Mayangsari Dul Muid Dwi Budi Santoso Efendi, Khusnan Eman Sukanto Faisal Riza Rahman Hidayat, M. Ibnu Kartika, Daniel Adhi Lies Indriyatni Luhgiatno Maduretno Widowati Marcelena, Anisa Mohklas Mohklas, Mohklas Muttaqin, Ibnu Nur Sidiq, Anas Harya Nurkholik, Nurkholik Nurul Latifah Pancawardani, Nurul Latifah Patricia Dhiana Paramita Prabowo, Janitra Risnawati, Heni Rudika Harminingtyas Setyoningsih, Sari Tasriastuti, Nurrohmi Ambar Utama, Ari Kusuma Budi Wasiah, Khikmatul Wicaksono, Taufik Widaryanti Widaryanti, Widaryanti Wulandari Wulandari