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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Akuntansi dan Bisnis Krisnadwipayana Journal of Economics and Business UBS Velocity: Journal of Sharia Finance and Banking Journal of Islamic Economics and Finance Innovative: Journal Of Social Science Research Journal of Islamic Economics and Finance Velocity: Journal of Sharia Finance and Banking JAS (Jurnal Akuntansi Syariah) JUEBIR: Journal of Economics and Business Research Qualitative Research of Business and Social Sciences Jurnal Akuntansi dan Bisnis Krisnadwipayana
Adhelia Desi Prawestri
UIN Raden Mas Said Surakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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.
Empowering Accounting Students With ‘Anak Takur Finger Code Model’: A Novel Approach to Journal Entry Skill Desi Prawestri, Adhelia
Journal of Economics and Business UBS Vol. 14 No. 2 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

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

Abstract

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.
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.v10i2.242

Abstract

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.
BMT microfinance management model: Developing sharia financing instruments for sharia-based MSMEs Jawad Z. Salic; Adhelia Desi Prawestri; Baniady Gennody Pronosokodewo; Yuni Astuti
Qualitative Research of Business and Social Sciences Vol. 3 No. 2 (2026): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v3i2.8891

Abstract

This study examines the use of Baitul Maal wa Tamwil (BMT) microfinance in supporting Sharia-based Micro, Small, and Medium Enterprises (MSMEs) through an analysis of capital management behavior and Islamic financial literacy. Using purposive sampling, a total of 59 Sharia-compliant MSME operators in the Special Region of Yogyakarta were surveyed through structured questionnaires that capture indicators of Sharia capital foundations, microfinance utilization, and operational financing support. The collected data were analyzed using Exploratory Factor Analysis (EFA) to identify the latent constructs underlying MSME behavior in adopting BMT-based financing. The EFA results extracted three dominant factors—Sharia-Based Capital Foundations, Function of Sharia Microfinance Utilization, and Operational and Innovation Support Through Sharia Financing—which jointly explain 51.821% of the total variance. These findings demonstrate that BMT plays a significant role in providing halal-based capital, supporting MSME operational efficiency, and strengthening innovation capacity within a Sharia-compliant framework. The study provides empirical evidence on the importance of Sharia microfinance institutions in enhancing MSME sustainability and contributes a model that may be adapted to emerging Sharia-based MSME ecosystems in other countries, such as the Philippines.
Co-Authors Abdul Azis Abdul Azis Adi Wiratno Adi Wiratno, Adi Aning Fitriana Aryani Intan Endah Rahmawati Bambang Setyobudi Iriyanto Baniady Gennody Pronosokodewo Binti Muchsini Fetri Wahyu Handayani Fetri Wahyu Handayani Irinato, Bambang Setyobudi Jawad Z. Salic Marita Kusuma Wardani Negina Kencono Putri Nurariska , Novita Samsul Rosadi Sukirman - Yuni Astuti