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All Journal Jurnal Keuangan dan Perbankan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business Journal of Humanities and Social Studies Journal of Contemporary Accounting Jurnal Abdi Masyarakat (JAM) SABDAMAS Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Cultural and Community Development Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis International Journal of Community Service International Journal of Social Service and Research International Journal of Humanities Education and Social Sciences Journal of Trends Economics and Accounting Research Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Community Service Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies

Hari Setiyawati

Universitas Mercu Buana

Author-ID : 532821

Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Public Health Social Sciences Other

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP TINGKAT PROFITABILITAS (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI ) Setiyawati, Hari; Basar, Yusuf S.
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This study aims to see the integration of accounting concepts in expressing corporate social responsibility and implementing good corporate governance, and achieving profitability level. This research is explanatory research intended to explain the causal relationship between variables through hypothesis testing. This analysis is used to determine the magnitude of the influence of independent variables on the dependent variable. This research is an empirical and grounded study conducted based on existing theories which then developed into a model of research where the model in this study is designed to examine the influence of corporate social responsibility disclosure and the implementation of good corporate governance to the level of profitability. This study aims to find and obtain empirical research evidence to obtain answers to research problems on how much influence the disclosure of corporate social responsibility and the implementation of good corporate governance to the level of profitability. The benefits of this research are to contribute scientifically to the science of financial accounting and management accounting and to solve problems for managers in the execution of tasks related to the increase in profitability level. The output of this research is in the form of publications in international journals.

PENINGKATAN KOMPETENSI APARAT DESA DI BIDANG AKUNTANSI DESA DI KECAMATAN WARUNGGUNUNG KABUPATEN LEBAK PROVINSI BANTEN Hari Setiyawati; Dewi Anggraeni
Jurnal Abdi Masyarakat (JAM) Vol 5, No 2 (2020): JAM (Jurnal Abdi Masyarakat) - Maret
Publisher : Universitas Mercu Buana

Kegiatan pengabdian pada masyarakat ini kami beri tema ” Peningkatan Kompetensi Aparat Desa Di Bidang Akuntansi Desa Di Kecamatan Warunggunung Kabupaten Lebak Provinsi Banten”. Kegiatan tersebut kamiselenggarakan pada tanggal 18 Februari 2019 bertempat di Aula Kantor Kecamatan Rangkas Bitung Kabupaten Lebak Provinsi Banten. Sasaran dalam kegiatan ini adalah para aparat desa di masing-masing desa kecamatanWarunggunung. Mereka diberikan penjelasan materi tentang Pengelolaan Keuangan Desa Untuk Membangun Perdamaian. Peserta juga memperoleh modul materi, snack, makan siang dan sertifikat . Hasil dari kegiatan tersebutadalah mereka mendapatkan pemahaman tentang bagaimana cara mengelola dana desa berdasarkan asas-asas transparan, akuntabel, partisipatif, serta dilakukan dengan tertib dan disiplin anggaran ; bagaimana prinsip-prinsip penggunaan dana desa ; bagaimana tahapan Pengelolaan Keuangan Desa yang meliputi Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan, dan Pertanggungjawaban ; dan bagaimana pelaporan dan pertanggungjawaban pelaksanaan dana desa, sehingga peserta dalam hal ini adalah para aparat desa dapat menerapkannya dalam pengelolaan dana desa. Evaluasi dilakukan dengan cara memantau mereka dalam pelaksanaan pengelolaan keuangan desa sehari-hari

PENYUSUNAN LAPORAN KEUANGAN DESA DENGAN FORMAT AKUNTANSI DESA DI KELURAHAN RAWA BUAYA Hari Setiyawati
Jurnal Abdi Masyarakat (JAM) Vol 4, No 2 (2019): JAM (Jurnal Abdi Masyarakat) - Maret
Publisher : Universitas Mercu Buana

Kegiatan pengabdian pada masyarakat ini kami beri tema ” Penyusunan Laporan Keuangan Desa Dengan Format Akuntansi Desa Di Kelurahan Rawa Buaya”. Kegiatan tersebut kami selenggarakan pada tanggal 14 Februari2018 bertempat di Aula Kantor Kelurahan Rawa Buaya.Mereka diberikan penjelasan materi tentang bagaimana cara penyusunan laporan keuangan desa dengan format akuntansi desa. Hasil dari kegiatan tersebut adalah peserta pelatihan mendapatkan pemahaman tentang cara penyusunan laporan keuangan desa dengan format akuntansi desa.dimulai dari seting kode akun, mengisi saldo awal, membuat jurnal, membuat bukti penerimaan dan pengeluaran, memposting buku besar, hingga menerbitkan laporan keuangan . Peserta pelatihan merespon positif untuk dapat mengimplementasikannya guna mempermudah pelaporan mereka sebagai bentuk transparansi dan akuntabilitas dana masyarakat yang harus dipertanggungjawabkan kepadamasyarakat.

PENYUSUNAN SISTEM AKUNTANSI DAN AKADEMIK PADA PONDOK PESANTREN RIYADHUSSHOLIHIIN KAMPUNG ROCEK, CIMANUK, PANDEGLANG Hari Setiyawati; Sarwati Rahayu
SABDAMAS Vol 1 No 1 (2019): SABDAMAS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Unika Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (717.88 KB)

Mitra PKM ini adalah Pondok Pesantren Riyadhussholihiin yang merupakan lembaga pendidikan Islam yang berlokasi di Rocek, Cimanuk, Pandeglang, Banten, Jawa Barat, yang bergelut di bidang pendidikan Islam secara formal dan nonformal. Permasalahan yang dialami oleh mitra adalah a) penggunaan sistem akuntansi dan keuangan yang masih manual, b) sistem informasi akademik masih manual, c) belum terlaksana tes bakat bagi para santri. Tujuan kegiatan ini adalah mengatasi permasalahan tersebut. Seluruh kegiatan telah tercapai 100%, yaitu tersedianya sistem aplikasi akuntansi dan keuangan (sistem aplikasi akuntansi dengan menggunakan Zahir Accounting), tersedianya sistem aplikasi akademik dan pelaksanaan tes bakat bagi para santri SMP dan SMA. Dengan diterapkannya sistem akuntansi Zahir, pemrosesan transaksi dan laporan keuangan lebih akurat, sistem akademik yang diterapkan dapat meningkatkan kecepatan informasi bagi wali santri dan mempermudah ustadz/guru dalam memproses kegiatan akademik. Tes bakat yang dilakukan dapat membantu ustadz/guru mempersiapkan jenjang karier para santri. Tim tetap akan memberikan pendampingan dalam penerapan sistem serta melakukan evaluasi. Sistem tersebut tentu harus terus dikembangkan sesuai dengan kebutuhan. Luaran kegiatan ini adalah media daring sindonews.com yang telah dimuat pada 23 Juli 2019, video kegiatan, artikel ilmiah, serta HKI.

THE EFFECT OFTHE LOCALLY - GENERATED REVENUE AND THE GENERAL ALLOCATION FUND ON THE CAPITAL EXPENDITURE (Survey On the Provincial /District / City Region Banten and DKI Jakarta) Hari Setiyawati
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The purpose of this study was to see whether there is an influence of The Locally-Generated Revenue and The General Allocation Fund on the Capital Expenditure . The Locally-Generated Revenue is measured from the taxes, levies, wealth management outcomes separated areas and other legitimate LocallyGenerated Revenue. The General Allocation Fund is measured from domestic revenue, the fiscal gap and basic allocation. The Capital Expenditure is property, plant and equipment expenditures. This study is a survey research in provincial government / district / city of Banten and Jakarta. The sample in this study were all local governments in the two provinces, amounting to ten local governments, so this study is a census research, in the sense that the entire population sampled. Data analysis method used is the multiple regression. From the results of data analysis and discussion, it can be concluded that The Locally-Generated Revenue affect on the Capital Expenditure. The General Allocation Fund affect on the Capital Expenditure.

Factors Affecting Banking Fraud Prevention and Their Impact On The Quality of Financial Statements Metha Christinawati; Hari Setiyawati
International Journal of Social Science and Business Vol. 6 No. 2 (2022): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i2.46538

This research begins with a phenomenon where several banking sector companies experience increased corruption cases in financial management. The low internal control system and the lack of good corporate governance are opportunities to commit fraud by taking advantage of positions and positions. If these two things are done well, the company can undoubtedly minimize fraud, which will affect the quality of its financial statements. This study aims to analyze the role of banks in practicing reasonable internal control and governance systems. This research uses a quantitative approach with a causal type of research. This research uses a quantitative approach with a causal type of research. The population in this study is a national private commercial bank listed on the Indonesia Stock Exchange. The sample was determined based on the accidental method, with a total sample of 34 established bank companies. The process of collecting primary data using a questionnaire. Data were analyzed and processed using Smart PLS. The results showed that the internal control system had a positive and significant effect on fraud prevention but no effect on financial reports' quality. At the same time, the principles of good corporate governance have a positive and significant effect on fraud prevention and the quality of financial reports. Fraud prevention has a positive and significant effect on the quality of financial reports.

Pengaruh Pengungkapan Corporate Social Responsibility Dan Penerapan Good Corporate Governance Terhadap Tingkat Profitabilitas (Studi Empiris Pada Perusahaan Sektor PertambanganYang Terdaftar Di BEI Hari Setiyawati; Yusuf S. Basar
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.266

Analysis of the Effect of Corporate Governance Mechanism, Company Size and Leverage on the Integrity of Financial Statements Fajar Imam Wahyudi; Hari Setiyawati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6769

The number of cases of manipulation financial statements that have occurred so far has encouraged all parties to make us aware of the importance of a financial report with integrity, namely a report that has reliability. Accounting information should be relevant because this information will be used for decision making, In addition to being objective, information is independent if it is unaffected by factors that could compromise its impartiality. The objective of this study is to investigate and assess the impact of “Institutional Ownership, Independent Commissioner, Audit Committee, Company Size, and Leverage on the Integrity of Financial Statements”. This type of research is quantitative and this research is a causal study with a population of 48 mining companies listed on the Indonesia Stock Exchange for the 2015-2019 period, there are 25 companies that are the research sample, so the number of samples during the 5-year research period is 113 samples with sampling technique carried out based on purposive sampling,It was decided to employ the multiple linear analysis method and the commen effect approach as the research analysis model in this study. The study's findings show that Institutional Ownership, Independent Commissioner, Audit Committee, and Company Size have little impact on the Integrity of Financial Statements, but Leverage has a significant beneficial influence

The Effect of Leverage and Profitability on Tax Avoidance with Company Transparency as a Moderating Variable Nuur Ainii Safiinatunnajah; Hari Setiyawati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6903

The causes of the high incidence of tax evasion in Indonesia must be identified. This study intends to examine and assess the influence of ownership structure and company transparency on tax evasion, with profitability serving as a moderating variable, among industrial businesses listed on the Indonesia Stock Exchange between 2018 and 2020. This study was created with quantitative methodologies in mind. This study obtained information from www.idx.co.id and the financial accounts of the firm. To get up to sixty-five firms, a purposeful sample was employed. 195 samples were collected over three years of monitoring. The hypotheses were then assessed using multiple linear regression analysis and statistical test analysis on the acquired sample data. Results indicated that DER and ROA had a significant positive impact on tax evasion. Corporate Transparency Reduces the Effects of DER and Return on Assets on Tax Avoidance.

Analysis of The Implementation of Organizational Culture, Internal Control Systems, Implementation of Good Corporate Governance Principles, and Their Impact on The Quality of Financial Reports Ahmad Suhemi; Hari Setiyawati
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 16, No 1: January - March 2023
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pamator.v16i1.19080

This research begins with a phenomenon where fraud is related to the principles of Good Corporate Governance that are not implemented properly by the company. The low level of employee discipline towards organizational culture and the low internal control system are used as an opportunity to cheat by taking advantage of position and position. If these two things are carried out properly, the company can minimize fraud, which can affect the quality of reports. Here the researcher uses a quantitative approach through causal research. The population chosen by researchers is manufacturing companies in the consumer goods industry sector listed on the IDX in the 2021 period. The research sample used the accidental sampling method, comprising 64 manufacturing companies in the consumer goods industry sector and 85 respondents. The process of collecting primary data by utilizing a questionnaire. Data analysis and processing apply Smart PLS. His research proves that the internal control system has a significant positive influence on the principles of good corporate Governance but does not affect the quality of financial reports. Meanwhile, organizational culture significantly positively affects the principles of Good Corporate Governance and the quality of financial reports. The principles of Good Corporate Governance significantly positively affect the quality of financial reports.

Co-Authors ADISTIN, Yulita Agustin, Andhika Permana Ahmad Suhemi Arisma Dwi Astuti ARIYANTO , Satrio Muhammad ARWATI, I Gustri Ayu D. Simamora, J. Melda Dewani, Siti Dewi Anggraeni Dewi Indriasih Dien Noviany Rahmatika Edy Suroso, Edy Erna Setiany Erna Sofriana Imaningsih Fadhilla, Aulia Mitha Fajar Imam Wahyudi FEBRIANA, Vivi G A Arwati, I Hadnan, Muhamad Himatul KHASANAH I Gusti Ayu Arwati IMANINGSIH, Erna Soriana Indah Wahyuni Jajat Sudrajat Khozaeni Bin RAHMAD Lucky Nugroho Meidita Andrilia METACESARI, Magfirah Metha Christinawati Naga Chiputra Nisrina Septiarini NUGROHO, Yusuf Purwo Nurul Hidayah Nuur Ainii Safiinatunnajah Permata Sari, Diah Pratiwi, Riri Puji Rahayu Puji Rahayu PUTRA, Rangga Aji Rahmad, Khozaeni Bin Raihan, Ahmad Daffa Ratna MAPPANYUKI Rini Marlina, Rini Riswari Asri RABBANI Safira , Dina Maylinda Safira, Safira SALMAN, Kina Bahru Saraghi, Evelyn Christina Br SARAGIH, Cindy Patricia Saraswati, Agnes Eka Sarwati Rahayu Septyana Mubarakah Shinta Melzatia Sidik, Yusuf Samil Siska Widia Utami Siti Choiriah Sri Purwaningsih Suharmadi Suharmadi Surjandari, Dwi Asih Villany Golwa, Gian Widyanto, Muhammad Laras Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Yulis Diana Alfia Yusuf S. Basar ZAKIYAH, Eneng Fitri ZULKAFI, Abdul Hadi

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