Articles
<![CDATA[DEBT AND AGENCY CONFLICT IN INDONESIAN MANUFACTURING FIRMS ]]>
<![CDATA[Hendra Wijaya]]>;
<![CDATA[Rr. Puruwita Wardani]]>
<![CDATA[ Jurnal Keuangan dan Perbankan Vol 21, No 2 (2017): April 2017 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/jkdp.v21i2.659
<![CDATA[Companies in Indonesia have shareholders who are not dispersed or in other words theownership is only held by one majority shareholder. This study examined the effects ofinvestment decision on the firm value and the debt moderation on the effects of investmentdecisions on firm value. Debt moderation was used to test the agency conflict of debtuse on investment decision. The company samples in this research were 90 companies.This research was conducted by using panel data regression with moderation. This studyfound that investment decision had a positive effect on firm value and the use of higherdebt could lower the positive effect of investment decision on firm value.]]>
<![CDATA[Studi Eksperimental Halo Effect dalam Penilaian Risiko Bisnis Klien pada Auditor Berpengalaman ]]>
<![CDATA[Rr. Puruwita Wardani]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 4 No 1 (2019): Jurnal Online Insan Akuntan (Juni 2019) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v4i1.1111
<![CDATA[Abstrak: Audit berbasis risiko merupakan penekanan utama dalam pengauditan. Penilaian risiko sangat penting dalam perencanaan audit yang dimulai dari pemahaman bisnis klien. Informasi awal tentang bisnis klien dapat mempengaruhi penilaian auditor bias atas risiko bisnis klien. Bias informasi awal tentang klien yang dialami oleh auditor merupakan halo effect. Penelitian ini bertujuan untuk menganalisis pengaruh halo effect baik positif maupun negatif pada auditor yang memiliki pengalaman dalam menentukan risiko bisnis klien. Partisipan yang digunakan dalam penelitian ini adalah 55 auditor berpengalaman yang mengikuti audit training pada salah satu perguruan tinggi di Surabaya pada tanggal 25 Maret 2019. Hasil dari penelitian ini pertama adalah auditor yang mengalami halo effect positif akan memberikan penilaian awal yang lebih rendah daripada penilaian akhir terhadap risiko bisnis klien. Kedua, auditor yang mengalami efek halo negatif akan memberikan penilaian awal yang lebih tinggi daripada penilaian akhir terhadap risiko bisnis klien. Artinya halo effect positif maupun negatif mempengaruhi auditor dalam menentukan risiko bisnis klien. Berdasarkan belief adjustment theory, auditor yang terkena halo effect akan merevisi keputusan penilaian risikonya setelah memperoleh informasi tambahan mengenai bisnis klien. Hal ini membuktikan bahwa supervisi dalam audit berjalan dengan baik sehingga meskipun auditor terkena bias informasi di awal, namun dengan sikap skeptisme profesional yang dijalankannya, auditor dapat dengan tepat melakukan penilaian atas risiko bisnis klien. Hasil ini memberikan kontribusi bagi auditor untuk selalu mengutamakan sikap skeptisme profesional dalam menentukan penilaian risiko bisnis klien. Kata kunci: Halo Effect Positif, Halo Effect Negatif, Penilaian Risiko Bisnis Klien, Belief Adjustment Theory Abstract: Risk based audit is an important thing in auditing. Risk assessment is important in audit planning and it’s started from understanding client business. Prior information about client can influence the evaluation of client business risks to be biased. This bias from prior information occurred to auditor is called halo effect. This research goal is to analyze the influence of positive and negative halo effect to the experience auditors in deciding client business risks. Participants in this research were 55 auditors who joined in audit training in one of university in Surabaya in 25 of March, 2019. The result of this research was auditor who got positive halo effect would assess client business risk in information prior lower than the next information. It was also happened to auditor who got negative halo effect would assess client business risk in information prior higher than the next information. It meant that positive and negative halo effect can influence experience auditors in assessing client business risks. Based on belief adjustment theory, auditors who received halo effect would revise the risk assessment after auditor got additional information about client business. This result proved that audit supervision was effective even though auditor got halo effect in prior understanding of client. Professional skepticism will make auditor assess client business risks properly. Keywords: Positive Halo Effect, Negative Halo Effect, Assessment Client Business Risk, Belief Adjustment Theory]]>
<![CDATA[Pengaruh Mood Konstruktif dan Tidak Konstruktif Terhadap Pengambilan Keputusan dalam Audit ]]>
<![CDATA[Puruwita Wardani]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 3 No 1 (2018): Jurnal Online Insan Akuntan (Juni 2018) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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<![CDATA[Abstrak: Kebijakan audit dalam pengambilan keputusan dalam suatu audit merupakan hal penting bagi Auditor. Pengambilan keputusan yang salah akan dapat berakibat meningkatnya risiko audit. Penelitian ini ingin meneliti mengenai perbedaan mood konstruktif yaitu mood positif dengan mood yang tidak konstruktif yaitu mood negatif dalam diri Auditor pada saat pengambilan keputusan Audit. Sampel yang digunakan dalam penelitian ini adalah mahasiswa Akuntansi yang berada pada semester atas yang sedang menempuh metodologi penelitian, yang artinya telah menyelesaikan dan lulus matakuliah Pengauditan 2. Velten’s model berupa positive and negative affect scale (PANAS) digunakan untuk mengukur mood partisipan dan kasus audit digunakan untuk mengukur keputusan audit. Hasil yang diperoleh dalam penelitian ini adalah bahwa tidak terdapat perbedaan antara mood positif dengan mood negatif dalam suatu pengambilan keputusan audit. Hal ini dikarenakan auditor telah melakukan supervisi dengan baik di dalam pengambilan keputusan audit sehingga tidak dipengaruhi oleh mood yang terdapat pada diri auditor. Kata kunci: mood positif, mood negatif, PANAS scale, keputusan audit Abstract: Audit judgment for decision making is an important action for auditor. The wrong decision making will increase audit risk. This paper will analyze the difference constructive mood, that is positive mood, from unconstructive mood, that is negative mood, in auditor decision making. Our sample was accounting students in last semester whom studying research methodology and had been passed the subject of Auditing 2. We used positive and negative affect scale (PANAS) from Velten’s model to score the participants mood and we used audit case to score audit judgements. The result is that there is not any difference positive mood from negative mood in audit judgment because auditor has well supervised in decision making of audit judgment. Keywords: positive mood, negative mood, PANAS scale, audit judgment]]>
<![CDATA[The Influence of the Characteristics of Whistleblower to Whistleblowing Intentions ]]>
<![CDATA[Venessa Angelin Yermia Djamal]]>;
<![CDATA[Toto Warsoko Pikir]]>;
<![CDATA[Rr. Puruwita Wardani]]>
<![CDATA[ Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance) ]]>
Publisher : <![CDATA[UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR ]]>
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DOI: 10.33005/jasf.v2i1.47
<![CDATA[Auditors have an important role both for companies and other parties who rely on audited financial information to make decisions. Cases involving the Public Accountant Firm (PAF) raise doubts about the auditor's performance. Therefore, efforts that can be made to increase that trust are by whistleblowing action, but it is not an easy action. The characteristics of whistleblower factors that influence a person's intention to conduct whistleblowing are attitudes toward behavior, subjective norms, perceptions of behavioral control, and commitment of professional. This study uses the Theory of Planned Behavior concept as a theoretical basis. The purpose of this study is to provide empirical evidence about the effect of attitudes toward behavior, subjective norms, perceptions of behavioral control, and the auditor's professional commitment to whistleblowing intentions. The study was conducted using primary data. The respondents in this study are an auditor who works in PAF in Surabaya. The sample in this study is 54 people with sampling techniques using convenience sampling. The analysis technique uses multiple linear regression analysis models. The results showed that attitudes toward behavior, subjective norms, and professional commitment were related to whistleblowing intentions, while perceived behavioral control did not conflict with whistleblowing intentions. This shows that auditors feel there will be difficulties and few opportunities in the process of disclosing known fraud, so that perceived behavioral control has no effect.]]>
<![CDATA[THE EFFECT OF LIQUIDITY, SOLVENCY, PROFITABILITY, AND MANAGEMENT PLAN ON GOING CONCERN AUDIT OPINION (EMPIRICAL STUDY OF MANUFACTURING COMPANIES ON THE IDX LIST) ]]>
<![CDATA[Christian Lie]]>;
<![CDATA[Rr. Puruwita Wardani]]>;
<![CDATA[Toto Warsoko Pikir]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/baki.v1i2.2694
<![CDATA[The auditor is in charge of assessing the fairness of the financial statements. In addition to getting information about the fairness of financial statements, users can also find out information about the company's ability to maintain its business continuity, namely through going concern audit opinions. The purpose of this study is to analyze the effect of liquidity, solvency, profitability and management plans on the acceptance of going concern audit opinions. The objects of this research are manufacturing companies listed on the Indonesia Stock Exchange from 2010-2012. The sample was selected by purposive sampling method. By using logistic regression analysis, the result is solvency and management plan have an effect on acceptance of going concern audit opinion, while liquidity and profitability have no effect on acceptance of going concern audit opinion.]]>
<![CDATA[Pendampingan Pengelolaan Keuangan Keluarga Bagi Calon Pengantin Untuk Mengatur Anggaran Rumah Tangga Dan Pencatatan Akuntansi Dengan Metode Kas Kecil Untuk Mengatur Keuangan Keluarga ]]>
<![CDATA[Rr. Puruwita Wardani]]>;
<![CDATA[Julius F Nagel]]>
<![CDATA[ PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2019): Desember ]]>
Publisher : <![CDATA[LPPM, Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/peka.v2i2.2991
<![CDATA[Financial planning in the household is very important for couples who are going to build a household. A planned income management as well as expenditure will be able to build a healthy household. Unhealthy finances will easily disrupt household harmony. Thus assistance for the prospective bride and groom to provide provision for family financial planning is very important. This household finance provision includes the introduction of foundation pillars in managing household finances and the introduction of petty cash to manage household financial income and expenditure. The old habit, which says that income minus income equals saving, must be replaced by a new habit, namely income minus savings equals expenditure]]>
<![CDATA[Pengembangan Jiwa Dan Kecerdasan Wirausaha Untuk Meningkatkan Ekonomi Keluarga Muda Gkjw Jemaat Darmo Surabaya ]]>
<![CDATA[Puruwita Wardani]]>;
<![CDATA[P. Julius F. Nagel]]>
<![CDATA[ PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 2 (2018): Desember ]]>
Publisher : <![CDATA[LPPM, Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/.v1i2.2796
<![CDATA[Pengembangan jiwa dan kecerdasan berwirausaha penting ditumbuhkan di lingkungan keluarga muda di tengah perekomomian yang semakin sulit. Pemikiran yang kreatif diperlukan untuk menumbuhkan jiwa dan kecerdasan berwirausaha. Kelancaran dalam berwirausaha penting juga didukung oleh pemahaman pencatatan akuntansi yang benar. Pengenalan akan persamaan dasar akuntansi serta penentuan harga pokok produksi yang sederhana memiliki manfaat di dalam menganalisis laba atau rugi suatu usaha. Dengan demikian, melalui semangat berwirausaha serta pemahaman dalam pencatatan akuntansi yang benar diharapkan dapat meningkatkan ekonomi keluarga muda]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Penerapan SAK-EMKM pada UMKM Anggota CU Prima Danarta ]]>
<![CDATA[Rr. Puruwita Wardani]]>;
<![CDATA[Susanna Hartanto]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 7 No 1 (2022): Jurnal Online Insan Akuntan (Juni 2022) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
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DOI: 10.51211/joia.v7i1.1738
<![CDATA[This study examines the factors (age of business, education level, educational background, and socialization of SAK EMKM) that influence the implementation of SAK EMKM for members of CU Prima Danarta who have business. This study was conducted during the Covid-19 pandemic. The data were obtained from questionnaires distributed to members of CU Prima Danarta who have businesses and 52 questionnaires could be processed. The theory of planned behavior is used as an approach in this study in explaining the factors that influence the implementation of SAK EMKM. The results of this study are the age of business has a negative effect on the implementation of SAK EMKM, socialization of SAK EMKM has a positive effect on the implementation of SAK EMKM, education level has no effect on the implementation of SAK EMKM, and also educational background has no effect on the implementation of SAK EMKM. Socialization from the IAI and academicians is needed to support the implementation of SAK EMKM for SME members of CU Prima Danarta.]]>
<![CDATA[PENDAMPINGAN PENCATATAN AKUNTANSI DAN PENGENALAN PAJAK BAGI ANGGOTA CU PRIMA DANARTA ]]>
<![CDATA[Puruwita Wardani]]>;
<![CDATA[Susanna Hartanto]]>;
<![CDATA[Lidya Ratnasari Tejosaputra]]>;
<![CDATA[Vivian Angelina Soegiharto Wibowo]]>
<![CDATA[ Jurnal Abdimas Sangkabira Vol. 2 No. 2 (2022): Jurnal Abdimas Sangkabira, Juni 2022 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/abdimassangkabira.v2i2.113
<![CDATA[Setiap usaha, salah satunya UMKM, perlu menerapkan pembukuan dengan tertib dan teratur yaitu berupa pencatatan akuntansi yang dapat menghasilkan laporan keuangan. Laporan keuangan dapat digunakan oleh UMKM untuk mengajukan pinjaman dalam rangka mengembangkan usahanya. CU Prima Danarta, salah satu koperasi simpan pinjam yang menaungi UMKM seringkali kesulitan dalam memberikan pinjaman dikarenakan banyak UMKM anggotanya belum memiliki laporan keuangan. Kegiatan abdimas ini dilaksanakan untuk membantu UMKM anggota CU Prima Danarta lebih memahami pencatatan akuntansi dan perhitungan pajak UMKM, serta penyusunan laporan keuangan. Abdimas ini dilaksanakan dengan metode pelatihan dan diskusi secara daring serta pendampingan melalui media komunikasi. Hasil yang diperoleh dari kegiatan abdimas ini adalah peserta dapat menyusun laporan keuangan sesuai dengan SAK EMKM dengan mudah melalui pendekatan persamaan dasar akuntansi serta dapat menghitung pajak UMKM dengan tepat.]]>
<![CDATA[Pendampingan bagi Anggota Credit Union Prima Danarta Surabaya Usaha Dagang Menuju Terampil Pencatatan Transaksi dan Perpajakan ]]>
<![CDATA[Rr. Puruwita Wardani]]>;
<![CDATA[Susanna Hartanto]]>;
<![CDATA[Thomas Aquinas Wijanarko]]>;
<![CDATA[Vivian Angelina Soegiharto Wibowo]]>
<![CDATA[ Jurnal Abdi Masyarakat Indonesia Vol 3 No 1 (2023): JAMSI - Januari 2023 ]]>
Publisher : <![CDATA[CV Firmos ]]>
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DOI: 10.54082/jamsi.662
<![CDATA[Usaha mikro, kecil, menengah (UMKM) merupakan salah satu penopang yang mendorong pertumbuhan perekonomian nasional secara berkesinambungan. Pentingnya peran dari UMKM inilah yang membuat masyarakat pelaku UMKM harus dapat melakukan pencatatan keuangan dengan tepat. Pencatatan keuangan yang tepat, dimulai dari pencatatan transaksi hingga penyajian laporan keuangan. Hal ini penting dilakukan karena besar pengaruhnya dalam kegiatan pengambilan keputusan dalam memperluas usahanya. Kenyataannya, pencatatan keuangan ini masih menjadi permasalahan bagi pelaku UMKM. Pelatihan pencatatan akuntansi bagi usaha dagang ini menggunakan pendekatan pos transaksi agar mudah dimengerti oleh peserta. Peserta diberikan kasus usaha dagang untuk dua periode dan diminta memasukkan ke dalam pos transaksi sampai menyajikan laporan laba rugi dan laporan posisi keuangan. Hasil dari pelatihan ini adalah 67% peserta mengerti mengenai materi yang diajarkan dengan jelas, 82% peserta menyatakan pelatihan ini sangat bermanfaat bagi usaha mereka, dan 64% peserta menyatakan dapat menerapkan hasil pelatihan pada usaha yang dimilki. ]]>
