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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): Vol 1 No 2 (2016): Soedirman Accounting Review Desember 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

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.

Upaya Peningkatan Omzet Umkm Pada Masa Pasca Pandemi Covid-19 Melalui Kinerja Akuntan Dan Motivasi Usaha Di Kabupaten Banyumas Aning Fitriana; Adhelia Desi Prawestri
Tirtayasa Ekonomika Vol 16, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v16i2.11329

The purpose of this study was to analyze the performance of accountants and business motivation to increase turnover at MSMEs in Banyumas Regency. This study uses multiple linear regression analysis and SEM (Structural Equation Modeling). The results obtained indicate that the accountant's performance has a significant and positive effect on increasing turnover. Business motivation has a significant and positive influence on the increase in turnover and accountant performance as well as business motivation jointly influences the increase in turnover.

Pengaruh Pergantian CEO dan Pengungkapan CSR sebagai Maslahat Mursalah terhadap Manajemen Laba dengan Struktur Corporate Governance sebagai Variabel Moderasi Adhelia Desi Prawestri; Bambang Setyobudi Iriyanto; Negina Kencono Putri
JIEF : Journal of Islamic Economics and Finance Vol. 2 No. 1 (2022): JIEF VOL.2 NO.1 MEI 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v2i1.5327

This study aims to determine whether CEO turnover and CSR disclosure as maslahat mursalah are moderated by corporate governance structure consisting of independent commissioners, audit committee and institutional ownership partially affect earnings management. This study uses secondary data from manufacturing companies during 2019. Sampling technique using purposive sampling. The data were collected and analyzed using moderated regression analysis (MRA). The result indicate that CEO turnover and CSR disclosure as maslahat mursalah have no effect on earnings management. Independent commissioners and institutional ownership does not moderate the effect of CEO turnover on earnings management. The audit committee weakens the positive influence of CEO turnover on earnings management. The audit committee and institutional ownership do not moderate the effect of CSR disclosure as masalaht mursalah on earnings management. This study has limitations on audit committee measurement indicators that are less able to reflect the actual performance of audit committees, so that future research is expected to use more appropriate indicators.

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

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.

Studi Komparatif Dampak Financial Management Knowledge terhadap Financial Management Behavior Masyarakat Muslim pada Wilayah Urban dan Rural Adhelia Desi Prawestri
Velocity: Journal of Sharia Finance and Banking Vol. 2 No. 2 (2022): November 2022
Publisher : Department of Islamic Banking, Faculty of Islamic Economics and Business, UIN KH Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/velocity.v2i2.6232

The Covid-19 pandemic has made people aware that having good financial management knowledge and financial manajemen behavior will help people face times of financial difficulty. Financial decisions take by individuals in society do not only affect each individual, but can also affect the business organization they own. This article aims to determine the relationship between financial management knowledge and financial management behavior in urban and rural Moslem communities. In addition, this article also aims to find out whether there are differences between financial management behavior in Moslem communities living in urban and rural areas. The data used in this study is primary data collected trough questionnaire distributed to 600 samples, namely 300 samples of people in urban areas, and 300 samples of people in rural area, which were collected using convenience sampling technique. A descriptive quantitative approach was used to answer the research questions. The results showed that there was a relationship between financial management knowledge and financial management behavior, and there was no difference between the financial management behavior of Moslem communities living in urban and rural areas.

Pengaruh Pergantian CEO dan Pengungkapan CSR sebagai Maslahat Mursalah terhadap Manajemen Laba dengan Struktur Corporate Governance sebagai Variabel Moderasi Adhelia Desi Prawestri; Bambang Setyobudi Iriyanto; Negina Kencono Putri
Journal of Islamic Economics and Finance Vol. 2 No. 1 (2022): JIEF VOL.2 NO.1 MAY 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, Universitas Islam Negeri K.H Abdurrahman Wahid Pekalongan

This study aims to determine whether CEO turnover and CSR disclosure as maslahat mursalah are moderated by corporate governance structure consisting of independent commissioners, audit committee and institutional ownership partially affect earnings management. This study uses secondary data from manufacturing companies during 2019. Sampling technique using purposive sampling. The data were collected and analyzed using moderated regression analysis (MRA). The result indicate that CEO turnover and CSR disclosure as maslahat mursalah have no effect on earnings management. Independent commissioners and institutional ownership does not moderate the effect of CEO turnover on earnings management. The audit committee weakens the positive influence of CEO turnover on earnings management. The audit committee and institutional ownership do not moderate the effect of CSR disclosure as masalaht mursalah on earnings management. This study has limitations on audit committee measurement indicators that are less able to reflect the actual performance of audit committees, so that future research is expected to use more appropriate indicators.

Studi Komparatif Dampak Financial Management Knowledge terhadap Financial Management Behavior Masyarakat Muslim pada Wilayah Urban dan Rural Adhelia Desi Prawestri
Velocity: Journal of Sharia Finance and Banking Vol. 2 No. 2 (2022): November 2022
Publisher : Department of Islamic Banking, Faculty of Islamic Economics and Business, UIN K.H. Abdurrahman Wahid Pekalongan

The Covid-19 pandemic has made people aware that having good financial management knowledge and financial manajemen behavior will help people face times of financial difficulty. Financial decisions take by individuals in society do not only affect each individual, but can also affect the business organization they own. This article aims to determine the relationship between financial management knowledge and financial management behavior in urban and rural Moslem communities. In addition, this article also aims to find out whether there are differences between financial management behavior in Moslem communities living in urban and rural areas. The data used in this study is primary data collected trough questionnaire distributed to 600 samples, namely 300 samples of people in urban areas, and 300 samples of people in rural area, which were collected using convenience sampling technique. A descriptive quantitative approach was used to answer the research questions. The results showed that there was a relationship between financial management knowledge and financial management behavior, and there was no difference between the financial management behavior of Moslem communities living in urban and rural areas.

KARAKTERISTIK KOMITE AUDIT DAN RISIKO PENGAMBILAN KEPUTUSAN PADA BANK SYARIAH PERIODE 2013-2020 Fetri Wahyu Handayani; Adhelia Desi Prawestri
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10, No 2 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.958

The purpose of this study was to analyze how the influence of audit committee characteristics, namely audit committee size, audit committee independence, audit committee meetings, audit committee educational background, audit committee age, and audit committee gender at decision-making risk proxied by NPF in Islamic Banks in the 2013 period -2020. This study used a purposive sampling technique with 11 samples of Islamic banks. The results showed that audit committee size had a positive effect on decision-making risk, audit committee independence damaged decision-making risk, audit committee meetings damaged decision-making risk, the educational background damaged decision-making risk, the age of the audit committee had a positive effect on decision-making risk, and the gender of the audit committee damaged decision-making risk.

Pengaruh Pergantian CEO dan Pengungkapan CSR sebagai Maslahat Mursalah terhadap Manajemen Laba dengan Struktur Corporate Governance sebagai Variabel Moderasi Adhelia Desi Prawestri; Irinato, Bambang Setyobudi
Journal Of Islamic Economics And Finance Vol 2 No 1 (2022): Volume 2 Nomor 1 Tahun 2022
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v2i1.5327

This study aims to determine whether CEO turnover and CSR disclosure as maslahat mursalah are moderated by corporate governance structure consisting of independent commissioners, audit committee and institutional ownership partially affect earnings management. This study uses secondary data from manufacturing companies during 2019. Sampling technique using purposive sampling. The data were collected and analyzed using moderated regression analysis (MRA). The result indicate that CEO turnover and CSR disclosure as maslahat mursalah have no effect on earnings management. Independent commissioners and institutional ownership does not moderate the effect of CEO turnover on earnings management. The audit committee weakens the positive influence of CEO turnover on earnings management. The audit committee and institutional ownership do not moderate the effect of CSR disclosure as masalaht mursalah on earnings management. This study has limitations on audit committee measurement indicators that are less able to reflect the actual performance of audit committees, so that future research is expected to use more appropriate indicators.

Empowering Accounting Students With ‘Anak Takur Finger Code Model’: A Novel Approach to Journal Entry Skill Adhelia Desi Prawestri
Journal of Economics and Business UBS Vol. 14 No. 2 (2025): Journal of Economics and Business UBS
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v14i2.2615

This study investigates the impact of the "Anak Takur Finger Code Model" on enhancing students' comprehension of journal transaction recording, particularly among those from non-accounting educational backgrounds, as a vital preliminary step in financial statement preparation. Utilizing a Research and Development (R&D) approach guided by the ADDIE model, the research assesses the model's effectiveness in improving the understanding of first-semester accounting students across three distinct institutions. Results indicate that the "Anak Takur Finger Code Model" significantly enhances students' grasp of journal entries, demonstrated by notable improvements in pre-test and post-test scores and students' ability to articulate the method accurately. This success is attributed to its systematic approach and the integration of visual aids that facilitate the accounting learning process. It is recommended that the "Anak Takur Finger Code Model" be implemented across diverse educational settings to evaluate its effectiveness further.

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