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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Innovative: Journal Of Social Science Research JAS (Jurnal Akuntansi Syariah) JUEBIR: Journal of Economics and Business Research
Adhelia Desi Prawestri, Adhelia Desi
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan Prawestri, Adhelia Desi; Azis, Abdul; Wiratno, Adi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): December 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2016.1.2.370

Abstract

The purpose of this study is to determine the effect of internal factor with the earning management as a proxy, and eksternal factor with allowance for impairment of receivables as a proxy to the earning management. This study was a qualitative research with agricultural sector company as objects along 2012 to 2015. By using purposive sampling techiques intended that the data obtained more varied because it comes from varied sources. According to the results, it can be concluded that the internal factors of earning management with the other comprehensive income as a proxy had a positive influence on the prediction of bakruptcies in the agricultural sector and the external factors with external risk that described by premises allowance for impairment of receivables does not have an influence on the prediction of banrkruptcies in the agricultural sector in BEI.
Assesing Accounting Practices in MSMEs: A Study of BMT Mazaya’s Support Initiatives Prawestri, Adhelia Desi
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15238

Abstract

Accounting is a vital component for any business, offering crucial insights into financial performance and management. Effective accounting practices enable businesses to make informed decisions, monitor financial health, and ensure regulatory compliance. This is especially true for Micro, Small, and Medium Enterprises (MSMEs), where strong accounting practices are essential for tracking financial performance, managing cash flow, and driving growth and sustainability. This study examines how MSMEs supported by BMT Mazaya implement accounting practices, exploring the challenges they face and the benefits they derive. The research focuses on understanding how financial record-keeping, advanced accounting knowledge, and enhanced accounting systems under BMT Mazaya's guidance contribute to MSME growth and sustainability. Utilizing convenience sampling, the study gathers primary data through interviews and employs qualitative descriptive analysis. Findings reveal that while most MSMEs engage in financial record-keeping, the variety and completeness of records are inconsistent, and comprehensive financial reports are lacking. To address these challenges, it is crucial to provide targeted support through financial education, affordable accounting tools, and mentorship, with collaborative efforts from government, educational institutions, and the private sector to foster formal accounting practices and enhance transparency, efficiency, and growth.
Exploring the Impact of Board Composition, Ownership Structure and Dividend Policy on IDX80 Companies: A Study of the Indonesian Stock Exchange Prawestri, Adhelia Desi; Nurariska , Novita
Journal of Economics and Business Research (JUEBIR) Vol. 3 No. 2 (2024): December 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/juebir.v3i2.10907

Abstract

This study examines the influence of board composition (board size and frequency of board meetings) and ownership structure (state, institutional, managerial, family, and foreign ownership) on dividend policy. The independent variables include board size, frequency of board meetings, and various ownership structures, while the dependent variable is dividend policy. The sample comprises companies listed on the IDX80 index of the Indonesia Stock Exchange from 2019 to 2022. Using unbalanced panel data, the analysis spans four years and includes 117 companies. The data is secondary, sourced from the annual reports of these companies. Logistic regression analysis, conducted using Eviews 10, was applied to test the hypotheses. The findings reveal that board size has a positive impact on dividend policy, whereas the frequency of board meetings, state ownership, institutional ownership, managerial ownership, family ownership, and foreign ownership do not significantly affect dividend policy
Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital Rahmawati, Aryani Intan Endah; Prawestri, Adhelia Desi; Rosadi, Samsul; Wardani, Marita Kusuma
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.1943

Abstract

Islamic banks are required to establish a sharia supervisory board (SSB). In that sense, there is a need to gain insight into whether the characteristics of the sharia supervisory board affect the performance of Islamic banks. This research investigates the effect of SSB size, sharia background, financial background, gender diversity, and the moderating effect of intellectual capital on the performance of Islamic banks in Indonesia, Malaysia, and Brunei Darussalam during 2011-2021. The data used in this study is taken from the annual reports of Islamic banks, as many as 269 observation data, and analyzed through the panel data regression. The results show that the financial background and gender diversity variables among SSBs impact the performance of Islamic banks in the countries. Theoretically, this study strengthens the relevance of resource dependence theory in Islamic banking by highlighting that more extensive and diverse boards attract expertise, networks, and legitimacy that support performance. Practically, this study can serve as a reference for practitioners and policymakers to underline the strategic importance of board composition, gender diversity, and intellectual capital investment as drivers of ethical compliance and financial stability.
Co-Authors Abdul Azis Adi Wiratno, Adi Marita Kusuma Wardani Nurariska , Novita Rahmawati, Aryani Intan Endah Samsul Rosadi