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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Akuntansi Indonesia AKUNTANSI DEWANTARA Indonesian Journal of Community Services eCo-Fin Jurnal Ilmiah Sultan Agung Jurnal Rekognisi Ekonomi Islam (JREI) International Journal of Economics, Business and Innovation Research Jurnal Ekonomi Dan Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Sri Dewi Wahyundaru
Universitas Islam Sultan Agung
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

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FAKTOR YANG MENGHAMBAT KESIAPAN UMKM DI KOTA SEMARANG DALAM MENERAPKAN SAK-ETAP Sri Dewi Wahyundaru
AKUNTANSI DEWANTARA Vol 4 No 1 (2020): AKUNTANSI DEWANTARA VOL. 4 NO. 1 APRIL 2020
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v4i1.6000

Abstract

Perkembangan Usaha Mikro Kecil Menengah (UKM) dari tahun ke tahun menunjukkan perkembangan yang pesat dari tahun ke tahun. Pengembangan UMKM merupakan salah satu langkah strategis untuk memerangi kemiskinan dan ketergantungan masyarakat pada sektor ekonomi. Di samping keunggulan-keunggulan yang melekat pada UMKM, ia pun memiliki beberapa kendala yang sangat klasik, seperti kesulitan dalam akses modal sehingga sulit berkembang, kesulitaan akses pemasaran, pemahaman managerial yang rendah. Adapun kewajiban penyelenggaraan akuntansi bagi usaha kecil sebenarnya telah tersirat dalam Undang-undang Usaha Kecil nomor 9 Tahun 1995 dalam Undang-undang Perpajakan Pemerintah. Sejauh ini masih banyak UMKM yang belum menyelenggarakan pencatatan atas laporan keuangan usahanya menggunakan SAK-ETAP. Hal ini sedikit banyak berdampak pada sulitnya untuk mendapatkan kredit lunak dari lembaga keuangan. Terlepas dari itu semua, perlunya penyusunan laporan keuangan bagi UKM sebenarnya bukan hanya untuk kemudahan memperoleh kredit dari kreditur, tetapi untuk pengendalian aset, kewajiban dan modal serta perencanaan pendapatan dan efisiensi biaya-biaya yang terjadi yang pada akhirnya sebagai alat untuk pengambilan keputusan perusahaan. Hal ini juga terjadi pada UMKM di Kotamadya Semarang. Selama ini UMKM belum menyusun laporan keuangan karena belum memahami implementasi SAK-ETAP yang sudah diberlakukan. Akibatnya UMKM mengalami kesulitan dalam pengajuan kredit modal usaha kepada lembaga perbankan dan belum dapat mengetahui besarnya omzet harian. SAK-ETAP memberi banyak kemudahan dibanding dengan PSAK konvensional. Pertanggungjawaban laporan keuangan yang mengacu pada SAK-ETAP diharap mampu mendorong UMKM untuk berusaha secara efisien dalam memenuhi kebutuhan usahanya sehingga dapat meningkatkan partisipasi karyawannya. Penerapan SAK-ETAP sangat diperlukan dalam penyelenggaraan UMKM yang efektif dan efisien. Banyak faktor yang mempengaruhi dan menghambat UMKM dalam menerapkan SAK-ETAP yang akan diungkap, dibahas, dan dianalisis dalam penelitian ini. Hasilnya, teridentifikasi 4 tema besar, yaitu: pemahaman UMKM tentang penerapan SAK-ETAP dalam pembuatan laporan keuangan, persepsi UMKM terhadap kemudahan penggunaan dan kegunaan penggunaan SAK-ETAP, faktor yang menghambat penerapan SAK-ETAP dalam pembuatan laporan keuangan, dan kesiapan UMKM dalam menerapkan SAK-ETAP.
DETERMINAN KEBUTUHAN SAK ETAP BAGI UKM (Studi Empiris Pada UKM Makanan di Kota Semarang) Faizatuz Zahro; Sri Dewi Wahyundaru
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

SAK ETAP level needs for SMEs is very low and also still considered burdensome SMEs. The study entitled "Determinan Kebutuhan SAK ETAP  bagi UKM" tested several factors that affect the need for SMEs SAK ETAP. These factors are the owner of educa tion, understanding   of   information   technology,   the   qualitative   characteristics   of   financial statements, socialization SAK ETAP and sca le. This study used a descriptive research. Data collection was conducted by questi onnaire to 42 owners of SMEs Food in Semarang.  The data obtained were analyzed using SPSS. Mechanical analysis using validity, reliability test, normality test, mu ltico llinearity, heteroscedasticity  test, multiple  linear regression  test, t test, F test, and the coefficient  of de termina tion. The  analysis  showed  that  all  items  are  valid  question.  Overall  variable  is declared reliable. Normally distributed regression model, did not happen multikolinier and heteroscedasticity. The regression coefficient is positive. Hypothesis testing results show that the education owner (X1), Qualitative Characteristics of Financial Statements (X3) and Scale (X5) significantly  affects  SAK ETAP  needs  for SMEs,  while  Understanding  Informati on Technology (X2) and Socialization SAK ETAP (X4) had no significant effect needs to SAK ETAP for SMEs. Taken together, all the independent variables affect the SAK ETAP needs. Determination coefficient of 53.60%.     Keywords:  business  scale,  information  technology,  owner  education,  socialization,   SAK ETAP
PENGARUH FAKTOR-FAKTOR PROFESIONALISME AUDITOR dan ETIKA PROFESI TERHADAP TINGKAT MATERIALITAS DALAM PEMERIKSAAN LAPORAN KEUANGAN Vinanda Nurul Annisa; Sri Dewi Wahyundaru
Jurnal Akuntansi Indonesia Vol 2, No 2 (2013): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.2.2.113-129

Abstract

Audit of financial statements is the most recognized services than other services, also referred to as traditional services. This service is a service that is often used by parties outside the company to assess the company and make decisions relating to the company. In this case the financial statement is the basis for decision making. Financial Lapoaran influenced by the materiality level, because materiality helps the auditor to gather sufficient evidence for the reliability of a financial statement. The title of this research Influence Factors Auditor Professionalism and Professional Ethics On The Level Examination Materiality in Financial Reporting. Type of research is descriptive. The population in this study is the auditor who worked on the Public Accounting Firm ( KAP ) in the city of Semarang. Sampling was done by purposive sampling, and the type of primary data. Analysis techniques in this study using a test testing data quality, validity, and reliability testing. Covers the classical assumption normality test, multicollinearity and heteroscedasticity test and hypothesis testing, regression test, t-test, f and testing the coefficient of determination ( R2 ). Based on the analysis, t-test ( partial ) variable social obligations significance value 0.084 and 0.086 significance value professional ethics do not have a significant effect on the level of materiality, while the variable devotion to the profession with a significance value of 0.017, with a significance value of 0.007 independence, confidence in the profession with values 0.005 significance and relationship with peers significance value of 0.002 has a significant influence on the level of materiality and test results F ( simultaneous ) variable devotion to the profession, social responsibility, self-reliance, confidence in the profession, relationships with colleagues and professional ethics with a value of 0,000 collectively sigifikasi same effect on the level of materiality. Dedication to the profession , self-reliance, confidence in the profession, relationships peers, and professional ethics considerations affect the materiality level so as to produce quality financial statements.
Peningkatan Usaha Kreatif dan Pengelolaan Keuangan Berbasis Akuntansi Keluarga di Desa Pabelan Kabupaten Semarang dalam Rangka Peningkatan Ketahanan Ekonomi Keluarga Indri Kartika; Sri Sulistyowati; Sri Dewi Wahyundaru; Afri Aulia Rahman
Indonesian Journal of Community Services Vol 3, No 2 (2021): November 2021
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.3.2.135-144

Abstract

Di masa pandemi saat ini banyak keluarga yang mengalami penurunan penghasilan karena menurunnya aktivitas di luar rumah, bahkan beberapa keluarga mengalami kesulitan keuangan karena menjadi korban PHK. Diperlukan usaha-usaha kreatif serta pengelolan keuangan yang cerdas agar ketahanan ekonomi keluarga bisa tetap terjaga. Kelompok ibu-ibu PKK di Desa Pabelan, Kecamatan Pabelan, Kabupaten Semarang memiliki latar belakang, tingkat sosial, pendidikan dan ekonomi yang berbeda-beda. Sebagian merupakan pekerja, pedagang, wirausaha kecil menengah, buruh industri dan pegawai harian lepas, namun kebanyakan masih memiliki waktu luang dapat diberdayakan dalam kegiatan pengembangan usaha kreatif. Kegiatan pengabdian masyarakat yang dilaksanakan oleh Team dari Fakultas Ekonomi Unissula yang terdiri dari Indri Kartika, Sri Sulistyowati, Sri Dewi Wahyundaru dan Afri Aulia Rahman dilakukan guna meningkatkan penghasilan dari usaha kreatif melalui pemasaran digital sederhana serta pengelolaan keuangan berbasis akuntansi keluarga. Peserta pelatihan meliputi ibu-ibu kelompok PKK di Desa Pabelan Kecamatan Pabelan Kabupaten Semarang. Metode pengabdian masyarakat dilaksanakan dengan penyuluhan, tanya jawab dan diskusi, dilanjutkan dengan praktik. Dari pelaksanaan pengabdian masyarakat dapat disimpulkan bahwa masyarakat tertarik untuk memulai usaha kreatif dan menerapkan pengelolaan keuangan berbasis akuntansi keluarga.   During pandemic condition, many families have experienced income loss due to outdoor activity limitation. Some families even experience financial difficulties for losing job. Creative activities and smart financial management are needed so that the economic resilience of the family can be maintained. PKK women's group in Pabelan Village, Pabelan District. Semarang Regency has different backgrounds, social, educational and economic levels. Some are workers, traders, small and medium entrepreneurs actors, industrial laborers and casual daily employees. However, most of them still have free time to be empowered in creative business development activities. This community service activity was performed by members of Economic Faculty of Unissula which are: Indri Kartika, Sri Dewi Wahyundaru, Sri Sulistyowati and Afri Aluia Rahman. The purpose of this activity is to increase participant’s business income during this pandemic situation through applying simple digital marketing and financial management based on family accounting in Pabelan Village so that it can increase the income and welfare of the Pabelan villagers. Community service methods are carried out with counseling, discussion, followed by practice. From the implementation of community service, it can be concluded that the community is interested in starting creative businesses and implementing family accounting-based financial management. 
Penerapan SIA aplikasi IT Zein Akunting dalam bisnis UMKM pengusaha muslim se-Jawa Tengah Sri Dewi Wahyundaru
Jurnal Rekoginisi Ekonomi Islam Vol. 1 No. 02 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jrei.v1i2.344

Abstract

The Badan Pusat Statistik in 2019 noted that Indonesia's population reached 268.5 million consisting of 181.35 million people of productive age. This shows that Indonesia has very high human resources. However, the number of human resources is not commensurate with the availability of job opportunities, especially with the occurrence of the Covid-19 pandemic at the beginning of 2020 which has an impact on all sectors of people's lives. In this pandemic era, many young people are entrepreneurs of MSMEs. Many challenges must be faced, both internally and externally, one of which is knowledge of the application of Accounting Information Systems. Zein Accounting was created to meet the need for accounting information that is relevant, reliable, complete, timely, easy to understand, and verifiable. The Zein Accounting application also has a very important role in assisting decision making in the management of small businesses for service or trade MSMEs. The results of the research test show that the accounting information system variable has a value of tcount < ttable where 0.583 < 1.676 with a significance level of 0.000 <0.05 so it can be stated that the accounting information system has a significant effect on the performance of MSMEs. Then, it is also shown that the variable of using accounting information has a positive and significant effect on the success of MSEs in Muslim entrepreneurs throughout Central Java. This means that increasing the use of accounting information in the business activities carried out will increase the success of MSMEs..
PENGARUH DEWAN KOMISARIS INDEPENEN, LEVERAGE, DAN TANGEBILITY TERHADAP KINERJA KEUANGAN PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Anggita, Octavia Dwi; Wahyundaru, Sri Dewi
Jurnal Ilmiah Penelitian Mahasiswa Vol 4, No 1 (2025): MARET 2025
Publisher : Jurnal Ilmiah Sultan Agung

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Abstract

Kinerja keuangan merupakan hasil dari pencapian manajemen perusahaan dalam mengelola aset perusahaan secara optimal selama periode tertentu. Kinerja keuangan penting karena dapat memberikan solusi terbaik bagi perusahaan untuk menghasilkan kualitas dan kinerja keuangan yang baik bagi dirinya sehingga memperbaiki kesalahan-kesalahan yang telah terjadi. Judul pengaruh dewan komisaris independen, leverage dan tangebility terhadap kinerja keuangan pada perbankan yang terdaftar di bursa efek indonesia periode 2021-2023. Jenis penelitian kuantitatif, jenis data sekunder. Populasi perusahaan pebankan yang terdaftar di Bursa Efek Indonesia pada periode 2021 sampai 2023. Teknik purposive sampling. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen tidak berpengaruh signifikan terhadap kinerja keuangan. Leverage berpengaruh negatif signifikan terhadap kinerja keuangan. Dan tangebility berpengaruh positif signifikan terhadap kinerja keuangan. Kata Kunci: kinerja keuangan, Dewan Komisaris Independen, Leverage, tangebility, perbankan
PENGARUH MODAL INTELEKTUAL, GOOD CORPORATE GOVERNANCE, DAN TINGKAT KECUKUPAN MODAL TERHADAP KINERJA KEUAGAN Putri, Octavia Helmalia; Wahyundaru, Sri Dewi
Jurnal Ilmiah Penelitian Mahasiswa Vol 4, No 1 (2025): MARET 2025
Publisher : Jurnal Ilmiah Sultan Agung

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Abstract

Keberhasilan suatu perusahaan tercermin dari pencapaian yang dicapai dalam jangka waktu tertentu, dengan salah satu indikator utama keuntungan di laporan keuangan. Agar dunia usaha dapat mempertahankan tingkat efisiensinya saat ini dan bisa mengembangkan keunggulan kompetitif yang semakin meningkat, maka perusahaan harus mengembangkan serta meningkatkan kemampuan sumber daya manusianya. Hal ini sangat penting dalam era globalisasi, di mana kecerdasan bisnis tidak hanya ditentukan oleh atribut fisik tetapi juga ditentukan oleh inovasi, sistem informasi, dan keterampilan manajemen. Perekonomian yang semakin kompetitif, perusahaan berupaya memperbaiki dan menyempurnakan strategi manajemennya untuk bisa mencapai tujuan pertumbuhan karyawan yang berkelanjutan dan tetap kompetitif di dunia pasar. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data sekunder yang diperoleh secara tidak langsung dari pihak lain sebagai media perantara. Jenis data sekunder yang digunakan dalam penelitian ini berupa laporan keuangan perusahaan. Kata kunci : Modal intelektual, dewan komisaris independen, komite audit, tingkat kecukupan modal, kinerja keuangan, perusahaan perbankan di BEI.
PENGARUH PENGGUNAAN SISTEM INFORMASI AKUNTANSI, E-COMMERCE, DAN DIGITAL PAYMENT TERHADAP KINERJA UMKM DI KOTA SEMARANG Rahmawati, Anisa Ayu; Wahyundaru, Sri Dewi
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 5 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran besar dalam pertumbuhan ekonomi di Indonesia. Peningkatan Kinerja UMKM perlu disesuaikan dengan kondisi saat ini, dimana ekonomi Indonesia berada pada fase transformasi ke era ekonomi digital. Namun masih terdapat beberapa akar permasalahan yang ditemukan. Judul pengaruh penggunaan sistem informasi akuntansi, e-commerce, dan digital payment terhadap kinerja UMKM di Kota Semarang. Jenis penelitian kuantitatif, jenis data primer. Teknik pengumpulan data kuesioner. Populasi UMKM di Kota Semarang dan sampel sejumlah 97 UMKM. Teknik purposive sampling. Alat analisis SPSS meliputi uji validitas, uji reliabilitas, uji asumsi klasik tanpa autokorelasi, analisis regresi linear berganda, dan uji hipotesis. Hasil pengujian data valid dan reliabel, data terdistribusi normal, variabel tidak mengalami gejala multikolinearitas dan heterokedastistas. Uji hipotesis penggunaan sistem informasi akuntansi, e-commerce, dan digital payment berpengaruh positif dan signifikan terhadap kinerja UMKM dengan hasil determinasi sebesar 86,6% sedangkan 13,4% dipengaruhi faktor lain.
Analisis Pengaruh Struktur Kepemilikan terhadap Audit Report Lag pada Perusahaan LQ 45 di BEI Tahun 2021-2022 Sokhifatul Khafidhoh; Hendri Setyawan; Sri Dewi Wahyundaru
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2459

Abstract

The publication of financial statements by publicly listed companies is an important obligation to maintain transparency and accountability. Despite the provisions governing the deadline for submitting audited financial statements, numerous companies are still behind schedule in turning in their audit reports. The aim of this study is to explore how the ownership composition affects the timing of audit report submissions in LQ 45 companies listed on the Indonesian Stock Exchange.. This research employs a quantitative methodology using numerical data as the main source. The sample consists of 23 LQ 45 companies listed throughout the years 2020–2022. The findings demonstrate that managerial ownership, family ownership, government ownership, and institutional ownership have no significant effect on audit report lag. This finding indicates that ownership factors are not the main determinant of audit reporting delay in LQ 45 companies. This research could serve as a resource for authorities and companies as a guide to enhance the standard of financial reporting. Thus, transparency and accountability can be well maintained.
THE INFLUENCE OF DIGITAL MARKETING ON TOURISM DESTINATION PROMOTION I Gusti Made Riko Hendrajana; Sri Dewi Wahyundaru; Lucky Mochamad Kharisma; Komang S. M Parwati
INTERNATIONAL JOURNAL OF SOCIETY REVIEWS Vol. 3 No. 12 (2026): INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Publisher : Adisam Publisher

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Abstract

The purpose of this study is to examine how digital marketing affects tourism destination promotion. In the increasingly developing digital era, traditional marketing has shifted, where digital marketing plays an increasingly important role in attracting tourists and building the image of tourist destinations. The study's findings demonstrate the substantial impact that digital marketing impact on increasing the exposure and reach of tourism destination promotion. Through social media, sponsored advertising, graphic content, and search engine optimization (SEO), tourist destinations are able to reach a wider and more targeted audience. In addition, digital marketing has also been proven to be able to improve the positive image of destinations through user reviews, influencer involvement, and interesting content. The application of technological tools like augmented reality and virtual tours provides a more interactive experience for potential tourists, thereby increasing the attractiveness of the destination. This study's conclusion is that digital marketing is a very effective tool in promoting tourist destinations, both in terms of costs and results obtained. The implementation of the right digital marketing strategy can help tourist destinations increase the number of visits, strengthen their image, and maintain competitiveness in the global tourism market.
Co-Authors Afri Aulia Rahman Anggita, Octavia Dwi Anisa Rizkiyani Dina Noor Khofiana Faizatuz Zahro Hendri Setyawan Hirrya Pradiptarani I Gusti Made Riko Hendrajana Indri Kartika Komang S. M Parwati Lisa Kartikasari Lucky Mochamad Kharisma Muthaher, Osmad - Putri, Octavia Helmalia Rahmawati, Anisa Ayu Salamah Sokhifatul Khafidhoh Sri Sulistyowati Sutapa Sutapa Vinanda Nurul Annisa