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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Media Riset Akuntansi Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi Multiparadigma JURNAL EKONOMI DAN BISNIS AIRLANGGA JDE (Journal of Developing Economies) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Fokus Ekonomi JURNAL EDUCATION AND DEVELOPMENT Berdikari: Jurnal Pengabdian Masyarakat Indonesia JURNAL PENDIDIKAN TAMBUSAI Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) JURNAL AKUNTANSI Jurnal Ilmiah Akuntansi dan Bisnis SULUH: Jurnal Abdimas Akbis: Media Riset Akuntansi dan Bisnis Jurnal Riset Akuntansi Politala Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi ASAWIKA: Media Sosialisasi Abdimas Widya Karya Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Cahaya Mandalika Ekobis: Jurnal Ilmu Manajemen dan Akuntansi International Journal of Business, Law, and Education Jurnal Abdimas Sangkabira Jurnal Abdimas Kartika Wijayakusuma INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Journal of Trends Economics and Accounting Research Jurnal Manajemen Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Akuntansi Manajerial (Managerial Accounting Journal) JURNAL ECONOMINA Abdimas Mandalika Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan VISA: Journal of Vision and Ideas JEKAMI: Journal of Accounting JIMEKA
Aristanti Widyaningsih
Indonesian Education University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Nursing Public Health Social Sciences Other

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Analisis Potensi Penerimaan Pajak Reklame Kota Bandung Periode Tahun 2001 - 2007 Aristanti Widyaningsih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 4, No 1: Juni 2009
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.4.1.%p

Abstract

The research is purposed to know the potential of advertisement tax income in Bandung. The research method, descriptive analytical method with calculate the level of region autonomy with collecting financial report 2001 up to 2007 in official bandung region income.The results of the research shows that the potential of the advertisement tax from 2001 up to 2002 under target and realization of advertisement tax income. Whereas, the potential of the advertisement tax from 2003 up to 2007 higher from target and realization of advertisement tax income.The writer also wants to give the recommendation to increase collecting subject andobject af advertisement tax so that the potention and the realization advertisement tax income can be known.
PENGARUH KINERJA LINGKUNGAN TERHADAP REAKSI INVESTOR MELALUI PENGUNGKAPAN SUSTAINABILITY REPORT Nindha Utami Cahaya Muchti; Aristanti Widyaningsih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 9, No 1: Juni 2014
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.9.1.%p

Abstract

This research aims to find out how the influence of the environmental performance and the level of disclosure of Sustainability Report to investors in the period around the date of the publication of the report PROPER and Sustainability Report on the mining and manufacturing companies listed on the Indonesia Stock Exchange (IDX). In this study an indicator that is used to author the PROPER ranking of environmental performance, to measure Sustainability Report disclosure there is an indicator of economic performance, environmental performance and social performance. As for the indicators used to measure the reaction of investors represented by the Cumulative Abnormal Return. The methods used in this research is descriptive and verifikatif methods. The population of this research is a company manufacturing and mining were listed on the Indonesia Stock Exchange (IDX) in 2009-2010. Based on purposive sampling technique was then taken as many as 15 of the sample company. Statistical analysis used was multiple linear regression. The test results of the three hypotheses are: the first that environmental performance does not have a positive influence on investor reaction, the latter of which States that the disclosure of Sustainability Report has no effect on the reaction of investors was positive, and the third States that the environmental performance and Sustainability Report disclosure simultaneously have no effect on the reaction of investors on the company’s manufacturing and mining are registered on the IDX.
Pengaruh Sistem Pengendalian Intern Terhadap Kualitas Akuntabilitas Keuangan Aristanti Widyaningsih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 10, No 2: Desember 2015
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.10.2.%p

Abstract

This study aims to measure the effect of the implementation of the internal control system (which consists of the control environment, risk assessment, control activities, information and communication, and monitoring) partially and simultaneously to the quality of the financial accountability of schools. This research is exploratory. Population sampling of this research is all elementary schools in the city of Bandung. The sampling technique used is the Convenience Sampling. A large sample of questionnaires collected and can be processed in this study amounted to 168. The data collected in this study are primary data. Data analysis techniques used in this study is Path Analysis Techniques (Path Analysis). Simultaneous testing results show that the system of internal control schools (which consists of the control environment, risk assessment, control activities, information and communication, and monitoring) significantly affects financial accountability. Partial test results showed that only the control environment, control activities and monitoring significant effect on financial accountability. While the other dimension, namely risk assessment, information and communication is not significant
PENGARUH AUDIT INTERNAL TERHADAP EFEKTIVITAS PENGENDALIAN INTERN BIAYA PRODUKSI Aristanti Widyaningsih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 1: Juni 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.1.%p

Abstract

This research is aimed to know the influences of internal auditing toward effectiveness of internal control of cost production of Satuan Pengawasan Intern (SPI) PT Dirgantara Indonesia (Persero) Bandung.            The method of this research use the survey method, which is the information and data are getting from the respondent by using inquiry. The respondents are staffs of Satuan Pengawasan Intern (SPI) PT Dirgantara Indonesia (Persero) Bandung. Sampling technique that used for this research is non probability sampling with the satisfied sampling technique. The based of this technique is taking from the sample source that come from entire populations of the research that is as much as 20 person, so this research is also called the population research.There are two variables, internal auditing as independent variable (X) and the effectiveness of internal control of cost production as dependent variable (Y). The data analysis by checking it through the average (mean) calculation, meanwhile, for testing the hypothesis is used Product Moment correlation and to detect how much variable X can give support towards variable Y by used determination coefficient.From the testing of the hypothesis is found there is a high influences of internal auditing toward effectiveness of cost production internal control, the value is 51%. This value means that variable X influencing the variable Y 51% and the remainder 49% is influenced by another factors which not elaborated in this research
MODERASI GAYA KEPEMIMPINAN ATAS PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK Aristanti Widyaningsih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 1: Juni 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.1.%p

Abstract

The research explains the influence of budget participation toward budgetary slack both directly and non directly with serves as moderating variables by leadership style. The purpose of this research is to examine about (a) direct influence and significant between budget participation and budgetary slack, (b) leadership style can moderate that influence between budget participation and budgetary slack.The research samples are head of special distric in Bandung City Government with 165 population of special distric. The sampling is done by purposive sampling and proportional sampling. The sample is 62 in this research. Data collecting is done by direct distribution with uses the question before, so the validity and reability had been fullfilled. From 120 questioner, there are 62 questioner is gotten and fullfilled completely (51,67%). After colecting the data, through validity and realibility test that have fullfilled classic asumption then it is analyzed by simple regretion for testing the first hyphotesis and regretion with absolute difference score for testing the second and the third hypothesis.The result of the research shows: first, there is direct influence R square 15,7% and the significant is 0,001 between budget participation and budgetary slack. Secondly, the absolute difference score between budget participation and leadership style produce R square 17,5% and it doesn’t evidence to moderate the influence between budget participation and budgetary slack partially.
PENERAPAN LOCUS OF CONTROL DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR Sindiati Fadillah Duhita; Meta Arief; Aristanti Widyaningsih
Jurnal Education and Development Vol 10 No 3 (2022): Vol.10. No.3 2022
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.147 KB) | DOI: 10.37081/ed.v10i3.3950

Abstract

Tujuan dari penelitian ini adalah untuk memberikan gambaran tentang locus of control dan penerapan etika profesi terhadap kinerja auditor baik oleh auditor intern di dalam suatu perusahaan atau auditor yang ada di KAP. Penelitian ini menggunakan metode systematic literature review (SLR). Metode ini dilaksanakan dengan mereview beberapa jurnal standar nasional dan internasional. Hasil penelitian menunjukkan kualitas hasil audit kinerja auditor ini dapat terpengaruh oleh beberapa faktor situasional dan karakteristik seorang auditor yakni contohnya locus of control, dan etika profesional yang ada untuk semua auditor. Locus of control internal ini berpengaruh positif dalam kualitas audit, semakin internal locus of controlnya semakin semakin tinggi kualitas auditnya. Locus of control semakin ekstenal maka berpengaruh negative pada kualitas audit dan kualitas audit semakin menurun. Auditor yang bersertifikat dengan memiliki etika profesi yang baik akan berdampak positif terhadap kinerja auditor tersebut. Semakin baik etika profesi seorang auditor maka kinerja auditor akan semakin baik. Locus of control internal seorang auditor akan berperilaku etis dibandingkan dengan Locus of control eksternal auditor yang cenderung berperilaku tidak etis. Artikel ini memberikan manfaat baik secara teori seperti sikap dan teori perilaku yang membahas sikap dan perilaku. Manfaat lainnya adalah untuk menjadi referensi bagi peneliti lain yang terlibat dalam audit, Terutama yang berkaitan menggunakan hal-hal yang bisa berpengaruh pada kinerja auditor.
PENGARUH PEMAHAMAN KODE ETIK PROFESI AKUNTAN TERHADAP PERILAKU ETISMAHASISWA Sutrisno Sutrisno; Meta Arief; Aristanti Widyaningsih
Jurnal Education and Development Vol 10 No 3 (2022): Vol.10. No.3 2022
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.79 KB) | DOI: 10.37081/ed.v10i3.3956

Abstract

Penelitian ini bertujuan untuk menjelaskan pengaruh pemahaman kode etik profesi akuntan terhadap perilaku etis mahasiswa sehingga diharapkan pelanggaran-pelanggaran terhadap kode etik dapat dihilangkan. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan cara mengkaji beberapa jurnal yang berstandar nasional yang telah terpublikasikan dalam kurun waktu 5 tahun dimulai dari tahun 2017 sampai 2021. Hasil penelitian ini menujukkan bahwa pemahaman kode etik profesi akuntan berpengaruh positif terhadap perilaku etis mahasiswa. Hal ini disebabkan pemahaman kode etik selain didasarkan pada kompetensi pengetahuan dan ketrampilan juga didasarkan pada kompetensi religius/spiritual berdasarkan nilai-nilai agama. Untuk penelitian selanjutnya diharapkan dapat lebih mengeksplorasi pemahaman kode etik profesi akuntan terhadap perilaku etis mahasiswa sehingga diharapkan pelanggaran-pelanggaran terhadap kode etik dapat dihilangkan di masa yang akan datang
Pengetahuan UMKM Sejahtera Bersama Mengenai Aplikasi Buku Kas Shafira Dewi Faza; Rival Ardiansyah; Annisa Nur Hanifah; Nabila Rhine Wernada; Natasya Khairunnisa; Aristanti Widyaningsih
Berdikari: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 2 (2022): Berdikari: jurnal Pengabdian Masyarakat Indonesia
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/bjpmi.04.02.05

Abstract

Recording financial reports among UMKM is a problem that often occurs, technological advances which are growing rapidly to date have become a solution to make work easier, one of which is the use of applications. The Cash Book application is here to help business actors in financial records without incurring costs. This program aims to provide knowledge for the owners of the UMKM Sejahtera Bersama about the Cash Book application so that they can assist in problems related to their business financial records. The methods used are observation, interviews, and coordination so that the implementation of the activity process can be easily adjusted. Furthermore, socialization and training regarding the application of the Cash Book were practiced and assisted directly in its implementation. The results of the program show that the UMKM Sejahtera Bersama are able to apply and understand well the use of the Cash Book application and are able to independently input sales data.
Balance Scorecard As a Tools For Measuring The Performance of Government Institutions : A Literature Review Sulthan Yusuf Abdullah; Illa Susilawati; Nadi Azkia Ali Alfathimi; Aristanti Widyaningsih; Denny Andriana
The International Journal of Business Review (The Jobs Review) Vol 5, No 1 (2022): The International Journal of Business Review. June 2022
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v5i1.48427

Abstract

Balanced Scorecard (BSC) was introduced in the United States in the early 1990s and is used as a performance measure in future organizations and as a measurement tool in all institutions. This study aims to explain how the implementation of the balanced scorecard in government agencies in Indonesia in assessing its contribution to the accountability of their performance. This study uses the Systematic Literature Review (SLR) method by reviewing and reviewing several journal articles within a period of 5 years starting from 2017 to 2021. The results of this study indicate that the application of the Balanced Scorecard (BSC) in government institutions in Indonesia is used as a tool to measure performance and as information for improving employee performance has been successfully applied in all government sectors. The limitations of this study are the supporting references for research are still inadequate and the theories used have not been updated. This research is expected to add and update insights about the Balanced Scorecard (BSC) in government institutions.
MANAJEMEN LABA DALAM MEMEDIASI PENGARUH PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY Saviana Andjani Musofwan; Aristanti Widyaningsih
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 3 (2022): Jurnal Riset Akuntansi dan Keuangan. Desember 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i3.52348

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas terhadap corporate social responsibility yang dimediasi melalui manajemen laba. Penelitian ini menggunakan purposive sampling dengan 61 perusahaan BUMN pada perode 2017 sampai 2020. Data yang digunakan adalah data sekunder dengan teknik dokumentasi. Pengujian hipotesis dilakukan dengan menggunakan path analysis. Hasil pengujian hipotesis menunjukan bahwa (1) Profitabilitas berpengaruh positif signifikan terhadap corporate social responsibility; (2) Profitabilitas berpengaruh positif signifikan terhadap manajemen laba; (3) Manajemen laba tidak berpengaruh positif signifikan terhadap corporate social responsibility; (4) Manajemen laba tidak mampu memediasi pengaruh profitabilitas terhadap corporate social responsibility.
Co-Authors Agisti, Chika Almalia Agnitami, Zhelda Shafira Agustina, Diva Tri Amalia Putri, Amalia Andriana, Denny Anief, Raifa Praharsa Annisa Nur Hanifah Apandi, Aristanti Nelly Nur Arifin Hamsyah Mukti Azzakiya, Izzfanya Baihaki, Izra Cahyana, Tiara Putri Dewi S, Astri Dewi Yuniarti Rozali, Rozmita Fathur Rahman Fatimatuzzahra, Mutia Fatmawati, Ifat Fauziah, Nur Israq Fitri Hanifah Fitriyanto, Muhammad Zaki 'Aaqila Hanifah, Annisa Nur Hermayanti, Salma Nur Heryana, Toni Heryana, Tony hilmy, syafiq Illa Susilawati Indah Ananda Rayza Putri Indi Nur Fajriani Khaled, Amgad S. D. Kharisma Endarty Khitmatyar, Ridha Faatihah Kinasih, Nastiti Pramesti Komariah, Eneng Siti Kusumah, Dwi Jaya Lastiar Hutapea, Hutapea Lazuardian, Muhamad Farhan Lutfi Madani Ma'rifah, Ma'rifah Maulana, M. Hernanda Zaki Meta Arief Meta Arief Meta Arief Meta Arief, Meta Muh. Fadhil Ramadhan Muhamad Haikal Muhammad Faisal Mulyana, Dendi Nabila Rhine Wernada Nabila Siti Nur Fadhilah Nabilah Adzhani Nadi Azkia Ali Alfathimi Najwa, Eissa Ainun Natalia, Lita Natasya Khairunnisa Natawiria, Muhammad Dava Nindha Utami Cahaya Muchti Noorsyah, Muhammad Naufal Nugroho, Kezia Joy Nur Apandi, R Nelly Nur Israq Fauziah Nurhartati, Ucu Nurmala Sari, Meilani Nurrizkiana, Rika Oktaviani, Dita Aulia Pakpahan, Feby Napa Caecylia Pujirahayu, Imaniar Putri, Edelweis Az-Zahra Fadlila Khaira Sufyan Rahmahdita, Lintang Nazhara Rahmat Hidayat Raymond Petrus Sugijaya Rida Rosmawati Rival Ardiansyah Rozmita Dewi Yuniarti, Rozmita Dewi S. Purnomo, Budi Saeed, Abdulmalek Marwan M. Saputri, Khalista Ariza Sari, Septhia Ratna Saviana Andjani Musofwan Shafira Dewi Faza Sindiati Fadillah Duhita Sulthan Yusuf Abdullah Suryo Pratolo susilawati, Illa Sutrisno Sutrisno Syifa Khairunnisa Tantri, Gita Khaliana Tiara Oksari Zahra, Haura