Articles
<![CDATA[Praktik Pengelolaan dan Tata Kelola Pemerintahan Desa Dlingo di Kabupaten Bantul: Pembelajaran dari Desa Percontohan ]]>
<![CDATA[Sofyani, Hafiez]]>;
<![CDATA[Suryanto, Rudy]]>;
<![CDATA[Wibowo, Sigit Arie]]>;
<![CDATA[Widiastuti, Harjanti]]>
<![CDATA[ Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 1, No 1: March 2018 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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<![CDATA[Penelitian ini bertujuan untuk menginvestigasi dinamika permasalahan yang terjadi dalam pengelolaan dan tata kelola pemerintahan desa. Desa Dlingo dipilih sebagai obyek penelitian dikarenakan desa ini sudah menerima dana desa dan menghadapi berbagai permasalahan yang cukup kompleks dalam pengelolaan dan tata kelola pemerintah desanya, tetapi mampu untuk mengatasi berbagai permasalahan yang muncul tersebut. Pendekatan yang digunakan adalah investigatif dengan melibatkan informan penelitian dari aparatur desa, praktisi dan akademisi. Metode perolehan data adalah dengan teknik wawan-cara, dokmentasi dan observasi. Dari hasil studi ditemukan bahwa permasalahan yang terjadi dalam pelaksanaan pemerintahan desa dapat dibagi menjadi tiga sub utama, yakni meliputi: (1) masalah perumusan rencana strategis, (2) masalah pelaporan keuangan dan kinerja, dan (3) masalah pencapaian kinerja desa. Dalam rangka menyikapi permasalahan yang terjadi, Pemdes Dlingo melakukan sinergi dengan Pemkab, Pemprov, dan fihak universitas, serta melakukan pendekatan persuasive untuk meru-bah pola pikir masyarakat agar lebih mandiri.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, GROWTH, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015) ]]>
<![CDATA[Widiastuti, Harjanti]]>;
<![CDATA[Utami, Evy Rahman]]>;
<![CDATA[Handoko, Ridi]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v3i2.6745
<![CDATA[This research aimed to analyze the influence of size, type of industry, growth, and media exposure on Corporate Social Responsibility Disclosure. The samples of this research are companies that has been listed in the Indonesia Stock Exchange between 2014 and 2015. Data in this study were obtained from annual reports and online newspapers. Regression analysis will be employed to answer the research question. The result showed that size and type of industry positively and significantly infuenced Corporate Social Responsibility (CSR) Disclosure. Growth negatively infuenced Corporate Social Responsibility (CSR) Disclosure dan media exposure has no influence on Corporate Social Responsibility (CSR). Keywords: Corporate Social Responsibility Disclosure, size, type of industry, growth, and media exposure. ]]>
<![CDATA[Analisis Faktor-faktor yang Mempengaruhi Stock Split dan Pengaruhnya terhadap Nilai Perusahaan ]]>
<![CDATA[Widiastuti, Harjanti]]>;
<![CDATA[Usmara, Usmara]]>
<![CDATA[ Journal of Accounting and Investment Vol 6, No 2: July 2005 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[This study aimed to get empirical evidence about the factors that affect stock split and its influence on the value of companies listed on the Jakarta Stock Exchange. Factors influencing stock split in this study consisted of the Price to Earning Ratio (PER), Price to Book Value (PBV), and the bid-ask spread. Sample consisted of 30 non-financial companies that do stock split and 30 non-financial companies that do not do a stock split in 2000-2001. Based on the analysis in the previous chapter can be concluded first, the results of statistical tests to logit regression analysis showed that the level of expensiveness stock prices as measured by PBV significant positive effect on the company's decision to conduct a stock split. However, this study failed to show that the level of expensiveness stock prices as measured by PER is a variable that significant positive effect on the company's decision to conduct a stock split.]]>
<![CDATA[Peer Review : Upaya Meningkatkan Kualitas Jasa Firma Akuntan Publik ]]>
<![CDATA[Widiastuti, Harjanti]]>
<![CDATA[ Journal of Accounting and Investment Vol 3, No 1: January 2002 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[In recent years, most people ask qualities of CPA firm’s work in accounting and auditing services. In response to the call for more accountability, public accountants should make “audit†or review to their work and disclose more detail their operations. In 1977, the Amarican Institute of Certified Public Accountants (AICPA) established a review mechanism referred to as “peer review†or some people called “auditor’s audit†The result of Maier and Fuglister’s survey indicated that peer review program is perceived by auditors as one of the most important appraisal activities to improve audit quality. Depart from their survey, this article describe a simple explanation concerning quality control system as a background and guidance to perform peer review, peer review concept itself and how audit quality can be improved through peer review.]]>
<![CDATA[Pengaruh Luas Ungkapan Sukarela dalam Laporan Tahunan terhadap Earnings Response Coefficient (ERC) ]]>
<![CDATA[Widiastuti, Harjanti]]>
<![CDATA[ Journal of Accounting and Investment Vol 5, No 2: July 2004 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[This study examines whether voluntary corporate disclosure level published in annual report affects the relation between current stock return and contemporaneous annual earnings. The purpose of the study is to investigate whether the variances in corporate disclosure level published in annual report of companies listed on the Jakarta Stock Exchange (the JSX) affects the value-relevance of earnings information proxied by earnings response coefficient (the ERC). This study is preliminary attempt to combine two research issues: the informativeness of earnings (ERC) and the informativeness of disclosures, which have been separately investigated by previous studies. The findings are expected to give preliminary evidence about cross-sectional differences in current ERC associated with voluntary corporate disclosure level published in annual report. It is hypothesized that voluntary corporate disclosure level published in annual report has a negative effect on the ERC. To test the hypothesis, current stock returns are regressed against current earnings changes. The sample consists of 67 of annual reports of companies listed on the JSX as of December 31, 1995. The study finds evidence that voluntary corporate disclosure level published in annual report have a statistically positive effect on the ERC at 0.10 significant levels. This result remains consistent after controlling for other factors that have been shown to influence the earnings response coefficient. The result does not support the hypothesis that voluntary corporate disclosure level published in annual report has a negative effect on the ERC. The possible reason is that disclosures in annual report insufficiently reveal the information about companies’ future prospect. However, the result of sensitivity analysis using fundamental return model shows that voluntary corporate disclosure level published in annual report has a negative effect on the ERC, but not statistically significant.]]>
<![CDATA[Pemetaan Potensi Desa dalam Rangka Mewujudkan Bumdes Di Kecamatan Moyudan ]]>
<![CDATA[Widiastuti, Harjanti]]>;
<![CDATA[Kresnawati, Etik]]>;
<![CDATA[Utami, Evy Rahman]]>
<![CDATA[ Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 7, No 1 (2019): February ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/bdr.7151
<![CDATA[The founding of Village-Owned Business Entity (Badan Usaha Milik Desa, BUMDes) is a mandate of Laws. It is also one of the leading work programs in Priority Performance in the period 2015-2019. Even though 5000 BUMDes targeted by the Ministry of Villages, Disadvantaged Regions and Transmigration has exceeded by the establishment of nearly 35.000 BUMDes across Indonesia. However, there are some villages which still seem doubtful and less motivated to establish BUMDes. Moyudan sub-district consists of four villages and there is only one village which has already pioneered the establishment of BUMDes. The aim of the community service program (PPM) is to motivate the initiation of the establishment of BUMDes in Moyudan sub-district. The activity of PKM was conducted through initial survey, training, and consultation on the mapping of village potential. The outcome of this activity is the documents of the mapping of village potential and the selection of BUMDes enterprise planning.]]>
<![CDATA[Manajemen Rumah Data Dan Peningkatan Ekonomi Berbasis Potensi Desa ]]>
<![CDATA[Evy Rahman Utami]]>;
<![CDATA[Muhammad Iqbal]]>;
<![CDATA[Harjanti Widiastuti]]>;
<![CDATA[Evi Rahmawati]]>
<![CDATA[ Prosiding Seminar Nasional Program Pengabdian Masyarakat 2019: 3. Pengembangan Usaha Mikro, kecildan Menengah (UMKM), Serta Ekonomi Kreatif ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/ppm.23.375
<![CDATA[Mitra dalam kegiatan pengabdian adalah Dusun Sawahan Trimurti Srandakan Bantul. Terdapat 2masalah prioritas yang dihadapi mitra yaitu rumah data dan pengembangan ekonomi dalam rangkamenghadapi daerah rawan pangan Trimurti. Terkait rumah data, tim pengabdian mendesain rumahdata secara terstruktur dan terkomputerisasi. Disamping itu, tim mendeskripsikan potensi desa yangdimiliki sebagai dasar penyusunan berbagai kegiatan kemasyarakatan. Tim menyusun program-programuntuk meminimalkan dampak daerah rawan pangan dengan fokus pada kegiatan kewirausahaan ataupeningkatan ekonomi masyarakat. Program-program yang dilakukan yaitu Rumah Data gunamemperbaiki tata kelola pemerintah desa dalam memetakan potensi desa. Selanjutnya program RumahPangan Lestari (RPL) dilakukan berupa kegiatan pelatihan bagi Kelompok Wanita Tani berupamembuat olahan makanan berbahan baku bayam dan pisang. Program lain yang dilakukan adalahpelatihan pembuatan kerajinan dari bahan sampah plastik dan botol untuk memanfaatkan penggunaanbarang bekas atau sampah anorganik terutama botol plastik sebagai media tanam untuk menanamsayuran yang memiliki umur panen dan perakaran yang pendek seperti, bayam, kangkung, selada, seledri,sawi sendok dan pakcoy dengan menggunakan metode vertikultur botol. Program-program ini mampumeningkatkan partisipasi masyarakat melalui berbagai kegiatan vertikultur dan pengolahan pangan danperbaikan sistem pendataan kependudukan.]]>
<![CDATA[PENINGKATAN KINERJA BADAN USAHA MILIK DESA (BUMDES) MELALUI PENGEMBANGAN DAN PENATAAN MANAJEMEN UNIT BISNIS ]]>
<![CDATA[Harjanti Widiastuti]]>;
<![CDATA[Etik Kresnawati]]>;
<![CDATA[Evy Rahman Utami]]>
<![CDATA[ Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2021): Kumawula: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/kumawula.v4i1.29753
<![CDATA[Dalam Permendesa No.4/2015 tentang Bumdes pasal 2 dijelaskan bahwa pendirian Bumdes dimaksudkan sebagai upaya untuk menampung seluruh kegiatan di bidang ekonomi dan pelayanan umum yang dikelola oleh desa atau kerja sama antar desa. Demokrasi ekonomi di desa adalah sistem ekonomi yang memungkinkan warga desa merancang dan meramu kegiatan ekonomi yang ingin dilaksanakan dengan potensi yang dimiliki. Perwujudan demokrasi ekonomi pedesaaan dapat dilakukan dengan adanya Badan Usaha Milik Desa (Bumdes). Tujuan program ini untuk memberikan motivasi, wawasan, dan pembekalan kepada tim pengelola Bumdes Arum Sejahtera yang beralamat di Sumberarum Moyudan Sleman Yogyakarta dalam rangka pengembangan unit bisnis Bumdes. Dari pelaksanaan focus group discussion di awal kegiatan diperoleh kesepakatan bahwa tim pengelola Bumdes Arum Sejahtera akan mendirikan unit bisnis berupa pasar desa sekaligus merancang pengelolaannya. Metode yang dilakukan dengan mengidentifikasi masalah, sosialisasi program, TOT pengurus Bumdes, pendataan data pedagang, pendampingan proses pendirian pasar desa, dan evaluasi. Hasil pengabdian menunjukkan tim bumdes beserta kepala desa dan tokoh masyarakat sudah menyelesaikan administrasi terkait pendirian Bumdes, melakukan pendataan pedagang, dan mengatur zonasi pedagang. Selain itu, semakin tinggi animo masyarakat untuk bertransaksi di pasar desa.]]>
<![CDATA[Pengaruh Return on Investment dan Struktur Biaya terhadap Tingkat Kembalian Ekonomi ]]>
<![CDATA[Harjanti Widiastuti]]>
<![CDATA[ Journal of Accounting and Investment Vol 4, No 2: July 2003 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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<![CDATA[This study aims to examine the economic validity of Return on Investment (ROI) and cost structure related to the level of economic returns as measured by Tobin's q. This research was conducted at pemanufakturan company listed on the Jakarta Stock Exchange (JSX). Data were analyzed using ordinary least squares (OLS). Results of the study provide empirical evidence that the rate of change of accounting (accounting return on investment or ROI) associated with the level of economic return (economic rate of return) or economic rents, although with low correlation coefficient (below 0.5). This research can confirm the research Jacobson (1987) and Landsman and Shapiro (1995).]]>
<![CDATA[Credit Value-Relevance of Earnings, Other Comprehensive Income, and Comprehensive Income: A Study on IFRS Adoption Stage in Indonesia ]]>
<![CDATA[Harjanti Widiastuti]]>;
<![CDATA[Elsi Safira]]>
<![CDATA[ Journal of Accounting and Investment Vol 19, No 2: July 2018 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.1902101
<![CDATA[This research aims to examine the credit value-relevance of net income, other comprehensive income (OCI) and comprehensive income. This research indirectly examines the impact of IFRS adoption on the usefulness of earnings and OCI information. The credit value-relevance measures the usefulness of accounting information from the creditor perspective, represented by the bond rating agency. In this research, accounting information is said to have credit value-relevance if accounting information affects bond rating. The sample of this research is 495 bond issuer companies listed in Indonesia Stock Exchange period 2011-2016. Hypothesis testing is done by the logit regression test. The results show that net income and comprehensive income have credit-value relevance, whereas OCI has no credit relevance. The results also find an increase in the credit-value relevance of comprehensive income from the beginning adoption of IFRS (2011) to the first implementation of IFRS adoption.]]>
