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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi An-Nizam: Jurnal Bakti Bagi Bangsa
Ari Dewi Cahyati
Universitas Islam 45
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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PELATIHAN PEMBUKUAN DENGAN APLIKASI BUKU WARUNG BAGI UMKM GUNA MEMAKSIMALKAN KEUANGAN Rachayu Aulia NurHepita; Nurma Risa; Ari Dewi Cahyati
An-Nizam Vol 1 No 2 (2022): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v1i2.3645

Abstract

In the IT and Web of Thinks (IoT) based period, which is used by humans, an application is on Android that can be accessed anywhere and becomes a person's need. This bookkeeping application on Android can be accessed as a recording tool for money entry or exit that can be accessed easily and can be applied as small or medium business actors and above. The role of MSME actors in RT 012, Duren Jaya is a trader from various circles. Every type of business carried out has a very relative turnover, so it requires a tool that can help financial records. For now, there are still many MSME actors who still do it by manual recording and still don't use technology, they still use manual recording in books to record their finances. The method that will be implemented in this activity is the bookkeeping training method for SMEs. So that this activity can be carried out properly so that residents can take advantage of technology-based financial bookkeeping applications, making it easier for recording and facilitating the development of the business being carried out.
PELATIHAN PRODUKSI TELUR ASIN ASAP SEBAGAI UPAYA MENINGKATKAN NILAI JUAL TELUR BEBEK Liza Aulika; Ari Dewi Cahyati; Ainur Rofieq
An-Nizam Vol 1 No 3 (2022): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v1i3.5382

Abstract

Pulo Kaum is one of the remote hamlets within the administrative scope of Kutagandok Village, Kutawaluya District, Karawang Regency, West Java. Unexpectedly, it turns out that this remote village in the middle of a hug rice field, there is potential of all fields. there are several duck breeders who produce boiled salted eggs and are produced in a traditional way with the amount of production not being too large. Since marketing is limited due to many similar industries in a single village as well as in a sub-region, almost every sub-region also has salted egg production communities. because duck eggs have a relatively cheap selling value here, it is necessary to do smoking to increase the selling value of the duck eggs and of course this process can also help the duck eggs to be durable. The purpose of this activity is to increase the selling value of duck eggs, and of course this process can also contribute to the durability of ducks eggs. The aim of this activity is to increase the sales value of duck eggs and to produce sustainable duck eggs using the smoking method. The operation will take place from August to September 2022 in Pulo Kaum Hamlet, Kutagandok Village, Kutawaluya District, Karawang Regency, West Java. The method of carrying out the activity consists of counseling, training and mentoring the residents of Pulo Kaum Hamlet, especially the housewives. The result of this program is an increase in sales value and income from the sale of smoked salted eggs, as well as the creation of smoked salted eggs with a longer shelf life. The conclusion of this program is that producing more and more duck eggs can further increase profits.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) Retno Haryati; Ari Dewi Cahyati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v6i1.827

Abstract

The purpose of this study was to determine the presence or absence of earnings management practices and real earnings management accrual on companies listed in the Jakarta Islamic Index (JII) and the effect of GoodCorporate Governance (Board of Independent Commissioners, Institutional Ownership, and the Audit Committee) toEarnings Management (Management profit) substantive or accrual.. The population is all companies listed in theJakarta Islamic Index (JII) during 2010-2013. The sampling technique used purposive sampling. Obtained 32samples of 8 companies. Data analysis methods used logistic regression analysis to real earnings management proxyand multiple linear regression analysis to accrual earnings management proxy. The results showed during the years2010-2014 there were 10 companies that do the real earnings management and all do accrual earningsmanagement. Independent board has significant negative effect on riil earnings management, but it does not affectaccrual earnings management, Institutional Ownership does not affect the riiland accrual earning management, andthe audit committee has significant positive effect on accrual earnings management, but does not affect the riilearning management. The next study is expected to add an independent variable, because there is the possibility ofother factors not included in this study affect the income smoothing and adding the study period.
Pengaruh Intellectual Capital Disclosure Terhadap Cost Of Equity Dan Cost Of Debt Ira Khoirunnisa; Ari Dewi Cahyati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v8i2.939

Abstract

Objective of this study is determine the effect the intellectual capital disclosure on cost of equity and cost of debt studies on companies in property and real estate in the Indonesia Stock Exchange from 2013 to 2015. The method used is quantitative approach. Data of this research is secondary data, using the financial statements of companies listed in the Stock Exchange gained through www.idx.co.id. 2013-2015 Samples were selected using purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the human capital disclosure, structural capital disclosure have no significant positive effect and customer capital disclosure have no significant negative effect to cost of equity. Then human capital disclosure have no significant positive effect and structural capital disclosure, customer capital disclosure have no significant negative effect to cost of debt.
PENGARUH KONFLIK KEPENTINGAN TERHADAP KONSERVATISME AKUNTANSI DENGAN RISIKO LITIGASI DAN TIPE STRATEGI SEBAGAI VARIABEL PEMODERASI Febriana Paramita; Ari Dewi Cahyati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 4 No 2 (2013): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v4i2.1336

Abstract

Objective of this study is to examine influence conflict of interest to accounting conservatism and to test the effect of the type of strategy as moderating variables on the relationship between conflict ofinterest and accounting conservatism. The samples are 24 companies listed on the stock exchange.Using linear regression analysis and analysis of MRA results of the study showed that the conflict ofinterest has positive influence on accounting conservatism, conflict of interest a positive effect onaccounting conservatism with the risk of litigation as a moderating variable, Conflicts of interest are apositive influence on accounting conservatism with the type of strategy as a moderating variable.Conflicts of interest increase strong influence on the type of defender and weak on the type prospector
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERBANKAN SYARIAH Ribut Sri Rahayu; Ari Dewi Cahyati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 5 No 2 (2014): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v5i2.1346

Abstract

Objective of this study is to analyze how the implementation of Corporate Social Responsibility by using Index Islamic Social Reporting (ISR) on Islamic Banking in Indonesia and to examine how the influence of ShariaSipervisory Board (Dewan Pengawas Syariah – DPS), DPS conference, company size, profitability, leverage, andcommissioners on the disclosure of Corporate Social Responsibility (CSR) in Islamic banking in Indonesia.The method used is quantitative analysis. This study population is all Islamic banking in Indonesia during the period2011-2014. Samples are selected using purposive sampling method. Data analysis method used is multipleregression analysis. This research use secondary data from islamic banking annual report. Results of this study areall Islamic banking company has been doing CSR, size of the Sharia Supervisory Board, Sharia Supervisory Boardconference, Company Size and Leverage does not affect the disclosure of CSR in Islamic banking, while profitabilityhas a negative influence and board director has positive affect on disclosure CSR
PENGARUH KINERJA KEUANGAN, KINERJA LINGKUNGAN, SIZE, DANUKURAN DEWAN KOMISARIS TERHADAP CSRDISCLOSURE Amelia Amelia; Ari Dewi Cahyati
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of financial performance, environmentalperformance, size and board size on the disclosure of Corporate Social Responsibility (CSR Disclosure) in miningcompanies listed on the Stock Exchange during 2010-2014. The method used is descriptive with quantitativeapproach.. Data of this research is secondary data, using the financial statements of mining companies listed in theStock Exchange gained through www.idx.co.id for the year. 2010-2014 Samples were selected using purposivesampling method. The analysis technique used in this research is multiple linear regression analysis.The resultsshowed that the variables of financial performance, as measured by ROA and DER, and company size has nosignificant effect on the disclosure of corporate social responsibility, while variable environmental performance andboard size have a significant effect on the disclosure of corporate social responsibility
Co-Authors Ainur Rofieq Amelia Amelia Febriana Paramita Ira Khoirunnisa Liza Aulika Nurma Risa Rachayu Aulia NurHepita Retno Haryati Ribut Sri Rahayu