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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Dedikasi EL-MUHASABA Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis Jurnal Akuntansi dan Pajak JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science Kompartemen : Jurnal Ilmiah Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Adimas : Jurnal Pengabdian Kepada Masyarakat Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Innovation in Business and Economics JASF (Journal of Accounting and Strategic Finance) Performance : Jurnal Bisnis dan Akuntansi Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Akuntansi Indonesia Unri Conference Series: Community Engagement Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Abdimas Sangkabira Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi
Sri Wahjuni Latifah
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Stock Valuation Analysis : P/GMV Dan LTV/CAC Pada Perusahaan Startup Di Asia Dan America Wendyka Mazaka; Sri Wahjuni Latifah
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 1 (2023): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i1.2597

Abstract

This study aims to evaluate and analyze the fair value of shares of startup companies in Asia and America using the Price to Gross Merchandise Value (P/GMV) and Lifetime Value to Customer Acquisition Cost (LTV/CAC) methods. The company is PT. Bukalapak.com Tbk, SEA Ltd, Ebay Inc, and Shopify Inc. This type of research is descriptive quantitative. The data used is financial report data for the period 218-2020, sourced from the official idx website. Research is conducted by identifying data, calculating formulas, analyzing data, and concluding. The results showed that the company's shares PT.Bukalapak.com Tbk & Ebay Inc. were undervalued, and SEA Ltd. and Shopify Inc. were overvalued. Asian startup stocks are no better than America. The limitation of this research is that there needs to be more data on startup companies listed on the IDX. Future research can expand research with empirical methods.
Budaya Akuntansi Indonesia: Praktik Akuntansi Level Keluarga, Masyarakat, dan Bisnis Risky Budianto; Sri Wahjuni Latifah; Novrys Suhardianto; Sri Iswati
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.23637

Abstract

This study describes the accounting culture with the existence of financial cycles among Indonesian people. This research fosters the role of the philosophy of science to see accounting culture in community activities in general from its multi-paradigm perspective. There are various accounting cultures that are spread giving birth to a variety of accounting treatments that are applied in each culture. We make a qualitative systematic review as the basis for the method in this study. The results of the study show that the variety of accounting culture in Indonesia can be classified into three levels, namely the accounting culture at the family level, community level, and business level. The accounting culture that grows in Indonesia is more accountable in nature so it is not a formal object related to the recognition, measurement, and presentation of accounting information. The material object of Indonesian accounting culture is the customary practice of a society that has a social order. Systematics that are consistent and carried out continuously and passed down from generation to generation make the system a culture.
Empowerment of former migrant workers: Triple bottom line framework Sri Wahjuni Latifah; Agung Riyardi Riyardi
Journal of Innovation in Business and Economics Vol. 4 No. 02 (2020): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jibe.v4i02.10706

Abstract

This study aims to analyze the empowerment of former Indonesian migrant workers, especially in the potential of running small businesses. The research data were collected by interview and literature study and the data were classified and analyzed using SWOT analysis. The SWOT analysis results are interpreted with a triple bottom line framework approach, which includes financing, environment, and social. The results of the study show that the migrant workers in Donomulyo district have sufficiently good capital in terms of financing, environment, especially in natural resources, and the social environment that allows business growth. One of the main challenges is human resources, ranging from entrepreneurial spirit to minimal managerial skills. Therefore, stakeholders must focus on programs that prioritize improving entrepreneurial skills and managerial aspects.
The Use Of Sharia Fintech On MSMEs Performance: Mediation Of Interest In Use Of Transactions Sri Wahjuni Latifah; Ahmad Waluya Jati
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.23419

Abstract

Purpose: This study was conducted to examine the use of Sharia fintech mediated by an interesting use of transactions to improve the performance of MSMEs. Methodology/approach: The survey was conducted on MSMEs in Malang Raya. The sampling technique using purposive sampling obtained 70 respondents. Data analysis and hypothesis testing using SEM assisted by Smart PLS software. Findings: The results showed that ease of use and trust have an effect on interest in using Sharia Fintech. However, service features and risk security have no effect on interest in transactions using Sharia fintech. This study proves that the use of Sharia Fintech with the mediation of interest in use is proven to have an effect on the performance of MSMEs. Practical implications: The implication of this research for MSMEs is that MSMEs should choose Sharia fintech under the supervision of the OJK. The implication for Sharia fintech companies is that they can create features that are easy for users to understand. Originality/value: This study offers a mediation model of interest in the use of transactions on the use of Sharia fintech and the performance of MSMEs
User Involvement, Training and Education, and Top Management Support for Accounting Information System Performance: Keterlibatan Pemakai, Pelatihan Dan Pendidikan, Serta Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi Sri Wahjuni Latifah; Wibi Abitama
Journal of Accounting Science Vol. 5 No. 2 (2021): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i2.1332

Abstract

The purpose of this research is to find out the influence of user involvement, training and education, and top management support on the performance of accounting information systems. The dependent variable in this study is the performance of accounting information systems. While the independent variables are user involvement, training and education, and top management support. The sample taken in this study were 54 respondents who were employees of the Sentani Malang Oncology Hospital who used the accounting information system. The analysis technique used descriptive statistical analysis and PLS analysis using warpls7. The results of this study show: (1) There is a positive and significant direct influence between user involvement on the performance of the accounting information system, (2) There is a positive and significant direct influence between training and education on the performance of the accounting information system, (3) There is a positive and significant direct influence between top management support on the performance of the accounting information system.
PENGEMBANGAN INDIKATOR PENILAIAN KINERJA PENERAPAN FAKTOR LINGKUNGAN SUPPLY CHAIN UMKM Latifah, Sri Wahjuni; Syam, Dhaniel
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 1 (2020): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v10i1.968

Abstract

This research is conducted with the aim of developing SMES performance assessment indicators by implementing the supply chain environmental factors so that it can be used to assess the performance of SMES not only financial based but to non Financial. Data is collected by sending queitioner and interviews to MSME managers, employees and consumers are obtained sixty SMES. The research variables are developed from the Balance Score Card concept and supply chain management. Data analysis techniques are done with qualitative descriptive. And then the analysis of factors to determine the indicator in the determination of SMES performance. The results showed that there are four factors that can be used to determine the SME performance indicators: resource factors, financial factors, customer factors and the SCM (Supply Chain Management) factor.
Mapping of Measurement Accounting Conservatism and Research Opportunity -A Systematic Review Latifah, Sri Wahjuni Latifah; Gina Harventy
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.2606

Abstract

This paper reviews the field of accounting conservatism measurement and the development of research on accounting conservatism measurement, so it is useful to develop insight into the emerging accounting conservatism measurement and outline future research opportunities. This is because research on accounting conservatism uses various measurements. The research method used is a qualitative method systematic literature review approach based on 22 research articles for the period 1999-2022. The research method includes attribute dimensions, data collection techniques and data analysis. The results found that there are three bases for measuring accounting conservatism, namely: accrual-based, market value-based and combined accrual and market value-based. Until now, the use of combined accrual and market value-based measurement dominates, compared to accrual and market value-based. This study found the most widely used accounting conservatism measurement and accounting conservatism measurement trends, while previous studies have not provided an explanation of this. So that future research can analyze why these measurements were used by previous researchers. This research can contribute to the science of financial accounting, especially related to the topic of accounting conservatism. Keywords: accounting conservatism, measurement, accrual basis, market value basis.
Pengembangan Usaha bagi Mantan TKI di Kecamatan Donomulyo Kabupaten Malang: Business Development for Former Indonesian Migrant Workers in Donomulyo District, Malang Regency Latifah, Sri Wahjuni; Jati, A Waluya; Retna R, Erna
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 2 No. 1 (2016): March
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.807 KB) | DOI: 10.21070/jbmp.v2i1.910

Abstract

Research of potential business for TKI at district Donomulyo Malang. The purpose of this research is to know the characteristics of the former TKI social aspects, culture and economy. Further is analyzing the potential of natural resources and supporting resources providing information fundamental to strategy the development. Further, makes informatian about the factors are considered in the investment decision making in the area. Informan this study is TKI, goverment officials, and Manager of KUD. The data are collected with interviews, questionnaires, FGD and copy related data. Data analysis was perfomed with several stages, : analysis of validit, reliabilitas discriptive statistical analysis and analysis Cluster of matrix. Next domain analysis is conducted to determine the factors that need to be considered in making investment decisions. The results showed that TKI Donomulyo Malang has characteristics social, cultural was highly, but characteristics economic was low. In accordance with the characteristics skill of former TKI and its natural resources the the potential of the relevant business is supporting the Tourism Beaches and Cave.
ANALISIS PERBANDINGAN GOOD CORPORATE GOVERNANCE BAZNAS DAN LAZNAS Sri Wahjuni Latifah; Siska Aprilia; Dhaniel Syam
Jurnal Akuntansi Vol. 9 No. 2 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.2.97-110

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis perbandingan Good Corporate Governance ( Badan Amil Zakat nasional)  dan Laznas(Lembaga Amil Zakat Nasiona. Sampel penelitian ini sebanyak delapan belas(18) Baznas dan Laznas di Jawa Timur. Jenis dan sumber data diperoleh dari laporan tahunan badan atau lembaga amil zakat nasional di Jawa Timur tahun 2016-2017 yang diterbitkan di website resmi pid.baznas.go.id. Data dianalisis dengan beberapa tahap, yaitu melakukan content analysis dan  dilakukan uji hipotesis dengan Mann Whitney U Test. Hasil penelitian menunjukkan  uji Mann Whitney U Test sebesar 0.003,  dengan demikian terdapat perbedaan yang signifikan terhadap penerapan GCG Baznas dengan Laznas. Baznas lebih baik dalam menerapkan good corporate governance dibandingkan pada Laznas.Kata Kunci: Baznas, Laznas, Good Corporate Governance.AbstractThis study aims to compare the good corporate governance of the Baznas(Amil Zakat Agency) and Laznas(the National Amil Zakat Institution). The samples used in this study were 18 Amil Zakat Bodies and Amil Zakat Institutions. The types and sources of data are obtained from the annual report of the national amil zakat agency or institution in East Java for 2016-2017 which is published  on the official website of pid.baznas.go.id. The analysis technique in this study was to conduct content analysis, then carried out hypothesis testing with the Mann Whitney U Test. The Mann Whitney U Test results of 0.003 , which means there are significant differences. Based on the results of the study, the authors can conclude that there are differences in the application of good corporate governance at the Baznas with Laznas. The Baznas is better at implementing good corporate governance than at the Laznas.Keywords: Baznas, Laznas, Good Corporate Governance.
ANALYSIS OF THE IMPACT OF THE PROPORTION OF INDEPENDENT COMMISSIONERS, LEVERAGE, AND SIZE ON THE ACCOUNTING CONSERVATISM OF STATE-OWNED ENTERPRISES (BUMN) Sri Wahjuni Latifah; Saskiya Sasa Difananda
Jurnal Akuntansi Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.3.259-270

Abstract

This study intends to analyze the Impact of the Proportion of Independent Commissioners, Leverage, and Size on the Accounting Conservatism in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. Based on these objectives, there are important questions in this study: whether the variables of the Proportion of Independent Commissioners, Leverage, and size as independent variables impact accounting conservatism, which is the dependent variable. To answer this question, the researcher used the multiple linear regression analysis methods using the Stata15 application. Determination of the sample in this study using purposive sampling method based on specific criteria and the sample obtained is 51 company data. There are several implications in this study, namely theoretical implications and practical implications. Theoretically, this research can be a reference for further researchers in analyzing the effect of accounting conservatism. While practically, it can have implications for company management, especially in decision making, for investors in terms of consideration when making investments and creditors related to the company’s credit activities. The results showed that the leverage variable impacted accounting conservatism, while the proportion of independent commissioners and size had no impact on accounting conservatism.
Co-Authors Aburizal Nashruddien MS, Ibnu Agustin Dwi Haryanti Ahmad Waluya Jati Ahmad Waluya Jati Alfiyah, Nur Anisa Nadia Hijriani Arif Kurniawan, Donny Aviani Widyastuti Bayu Suwito, Candra Dahlia Firdaus, Dahlia Dhaniel Syam Djoko Sigit Sayogo Driana Leniwati Endang Dwi Wahyuni Eny Suprapti Erna Retna Rahadjeng Erna Retna Rahadjeng, Erna Erna Retna Rahajeng Evi Khusnita Ulfa Fahmi Dwi Mawardi Fitria Ramadhani Gina Harventy Guntur Kumar Mubaroq Hanisyatul Komariyah Hijriani, Anisa Nadia Ivon Nurmas Ruroh Jati, A Waluya Lilik Purwanti MS Kurniawan, MS Mubaroq, Guntur Kumar Mudrifah, Mudrifah Muhamad Budi Luhur Muhammad Fahminuddin Rosyid Muhammad Rizal Novrys Suhardianto NUR ALFIYAH Retna R, Erna Risky Budianto Riyardi, Agung Rosyid, Muhammad Fahminuddin Saskiya Sasa Difananda Setu Setyawan Sholana, Rafli Siska Aprilia Siti Zubaidah Sri Iswati Sri Nastiti Andharini Tri Wahyu Oktavendi Uci Yuliati Wardatul Jannah Wardatul, Wardatul Wendyka Mazaka Wibi Abitama