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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 Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Adimas : Jurnal Pengabdian Kepada Masyarakat Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis 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 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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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.
Pendampingan Penyusunan Laporan Keuangan Amal Usaha Muhammadiyah (AUM) Pendidikan Terintegrasi Dengan PDM Kota Batu Jati, Ahmad Waluya; Latifah, Sri Wahjuni; Wardatul, Wardatul
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 3 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i3.33589

Abstract

Purpose – Education AUM is the largest in number compared to other AUMs. The Batu City education AUM consists of seven schools that are partners in this service. As per ISAK (Interpretation of Financial Accounting Standards) number 335, the partner has failed to submit a financial report. In addition to not filing a financial report, the partner is still only able to record cash in and cash out. It means that performance cannot be compared to last year's performance, nor can the efficacy and efficiency of the budget that has been set be determined.  To further compound the inefficiency of financial report preparation, a large number of these service partners continue to prepare financial statements using Excel rather than accounting software.  Their failure to submit financial reports has had an additional effect. Design/methodology/approach – Methods for problem-solving are carried out in various stages, namely: socialization, discussion, training, mentoring, and evaluation. Findings – Based on this activity, it can be concluded that there is an increase in the knowledge of financial governance and the expertise of partners in preparing financial reports using integrated accounting software for the financial statements of the Muhammadiyah regional leadership of Batu City. Originality/value – This service is carried out to help schools under the management of AUM Education prepare financial reports in accordance with ISAK (Interpretation of Financial Accounting Standards).
PENDAMPINGAN PENYUSUNAN ANGGARAN UPAYA MENINGKATKAN EFEKTIVITAS PENGELOLAAN DANA SMP MUHAMMADIYAH 2 KOTA BATU Latifah, Sri Wahjuni; Jati, Ahmad Waluya
Jurnal Abdimas Sangkabira Vol. 6 No. 1 (2025): Jurnal Abdimas Sangkabira, Desember 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i1.2269

Abstract

Kegiatan pengabdian masyarakat ini dilakukan pada mitra, yaitu SMP Muhammadiyah 2 (SMP Muda) kota Batu, dengan fokus pemecahan masalah berkaitan dengan perencanaan dana dan pelaporan dana. Hal ini penting dilakukan mengingat semakin besar dana yang diterima maka manajemen sekolah perlu melakukan tata kelola keuangan yang efektif dan efisien serta penyusunan laporan keuangan sekolah sebagai bentuk pertanggungjawaban. Hal ini penting dilakukan, karena selain sebagai bentuk akuntabilitas pelaporan dana kepada pemerintah dan komite sekolah maka tata kelola keuangan yang baik dapat meningkatkan kredibilitas manajemen sekolah karena pengelolaan keuangan telah memenuhi unsur transparansi keuangan sekolah. Permasalahan yang terjadi pada mitra adalah masih minimnya pengetahuan dan keahlian manajemen sekolah dalam menyusun Rencana Anggaran Pendapatan dan Belanja Sekolah (RAPBS) dan Rencana Kerja Anggaran Sekolah (RKAS). Manajemen sekolah belum memiliki anggaran dana sebagai pedoman tata kelola keuangan sekolah sebagai alat perencanaan dan pengendalian keuangan. Metode pelaksanaan dimulai dari pengumpulan data, sosialisasi program dan pendampingan secara partisipatif terhadap pengelola keuangan sekolah. Permasalahan utama mitra adalah pengetahuan manajemen sekolah berkaitan dengan penganggaran masih relatif kurang. Hal ini kemungkinan karena jumlah pegawai yang mengelola anggaran relatif sedikit dengan kualifikasi relatif cukup. Kegiatan ini terbukti berdampak pada perubahan sosial, yaitu dapat meningkatkan pengetahuan dan keahlian manajemen sekolah untuk memahami penganggaran, manfaat anggaran dan cara menyusun anggaran yaitu RAPBS dan RKAS sesuai standar yang telah diberikan LPPK Muhammadiyah.
Interpreting the Concept of Debt Based on Indonesian Patron-Client Perspective Leniwati, Driana; Widyastuti, Aviani; Sholana, Rafli; Latifah, Sri Wahjuni; Mawardi, Fahmi Dwi
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.291

Abstract

This study aims to interpret the concept of debt based on social phenomenon on Patron Client’s fishermen working-relationship in Pantai Sungai Bakau, Serayu, East Kalimantan. By using an interpretive paradigm, this study tries to interpret debt with a a case study research design. The data was obtained by conducting in-depth interviews with community of fishermen and fish collector (the owner of shipyard) who were the key informants. the method uses snowballing system for additional informants. The results of the interviews were grouped and data reduction was carried out before being analyzed and drawing conclusions or verification. Triangulation was also carried out with different question techniques that were asked to confirm the validity of the data to the surrounding community as additional informants. By using the triangulation technique, the researcher believes that the data obtained is valid. The results of this study found that the concept of debt have been interpreted as an obligation, family and trust relationship, and a mutually beneficial relationship on the context of Patron Client working-relationship. Empirically, on the broader meaning of debt, debt does not only as a form of obligation between the capital owner and the recipient of capital in the context of Patron-Client’s working-relationship, but debt should also be able to make familial relationship with the element of trust between them.
Co-Authors Agung Riyardi Agustin Dwi Haryanti Ahmad Waluya Jati Ahmad Waluya Jati Alfiyah, Nur Anisa Nadia Hijriani Aviani Widyastuti 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 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