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All Journal Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Juara: Jurnal Riset Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment Kompartemen : Jurnal Ilmiah Akuntansi Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Journal of Innovation in Business and Economics AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Magister Akuntansi Trisakti IPSAR (International Public Sector Accounting Review) Kajian Akuntansi Riset Akuntansi dan Keuangan Indonesia Akurasi

Endang Dwi Wahyuni

Universitas Muhammadiyah Malang

Author-ID : 558656

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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HUBUNGAN MANAJEMEN LABA PADA SAAT INITIAL PUBLIC OFFERNG (IPO) DIENGAN KINERJA SAHAM PERUSAHAAN SETELAH IPO Wahyuni, Endang Dwi
Journal of Innovation in Business and Economics Vol 6, No 2 (2015)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

This study was conducted to describe the earnings management practices of the company that did an IPO (Initial Public Offering) in Indonesia, and correlate earning management practices that did an IPO and stock performance after IPO. This study uses secondary data of financial statements that did an IPO, and stock price after IPO. Based on the criteria specified there are 54 companies that meet the criteria. Methods of data analysis using descriptive statistical analysis and correlation test to find the relationship earnings management practices prior to IPO stock per-formance after IPO. Results showed that 54 firms that did an IPO in 2010-2013, all of them have management practices. 72% decrease in profits and 28% of companies with profit increase. Based on the correlation test, the practice of earnings management before IPO negatively correlated to stocks performance after IPO.Keywords: Earning Management, IPO (Initial Public Offering), Stocks Performance

Pengaruh Komisaris Independen, Komite Audit Dan Kepemilikan Institusional Terhadap Opini Audit Asumsi Going Concern Ravyanda, Mohammad Gusti; Wahyuni, Endang Dwi; Zubaidah, Siti
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to test and give empirical proofs of the influence of the existence of independentcommissioner, audit committee, and institutional ownership towards audit opinion. This researchused logistic regression analysis. The result of this research shows that independent commissioner, audit committee, and the composition of institutional ownership did not give influences toaudit opinion.Ke ywords: independent commissioner, audit committee, institutional ownership, audit goingconcern.

Pengaruh Good Corporate Governance , Ukuran Perusahaan dan Leverage terhadap kinerja Keuangan Perusahaan Nurcahya, Adi Sindhu; Wahyuni, Endang Dwi; Setyawan, Setu
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to empirically prove that influence the size of commissioners, size of independent commissioners, size of directors, the size of audit committee, the size of corporation andleverage toward corporationâ€™s financial performances partially and simultaneously. The objectof this research is manufacturing corporation sector and chemical industry base which is registered in indonesian stock exchange 2012-2013.The date which is used is secondary data directlyobatained from website of BEI and each of corporationsâ€™ website by using documentationtehcnique. The data is analyzed by using double regression analysis method and hypotheses.This research concludes that simultaneously test shows the result that commssioners variable,independent commssioners, directors, audit committee, size of corporation,and Leverage whichhas positive influence and significant on the change of financial performance dependent variable. Meanwhile partially test shows the result that only variable of directors and leveragewhich has significantly influence toward financial performance and partially commissionersvariable, indeopendent coommissioners,audit committee,and the size of corporation do not havethe significant influence toward financial performances.Ke ywords: Size of commissioners, size of independent commissioners, size of directors, size ofaudit committee, size of the corporation,and Leverage, financial performance.

PENGARUH GENDER, INTELLIGENT QUOTIENT (IQ), EMOTIONAL QUOTIENT (EQ) DAN SPIRITUAL QUOTIENT (SQ) TERHADAP PERTIMBANGAN PEMBERIAN OPINI AUDITOR Suprihatin, Maylani; Wahyuni, Endang Dwi; Kurniawati, Eris Tri
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study is to examine the effect of gender, intelligent quotient, emotionalquotient and spiritual quotient on the judgment of the auditorâ€™s opinion. Therefore, researcheruses a quantitative methods with SPSS as an analytical tool in this study. The results showthat men and women do not have a significant difference based on psychological aspects that saywomen have a tendency to be more efficient and more thorough in decision making. On the otherhand, The higher of intellectual and emotional intelligence then giving the auditorâ€™s opinion willalso increase well. Another finding is the higher of spiritual intelligence the more he can survivein the face of difficulties during performing his duties so that it will affect the conclusions of theexamination set forth in the opinion of auditorsKe y wo rds: Auditors Opinion, Emotional Quotient, Gender, Intellegent Quotient, SpiritualQuotient.

KEBIJAKAN KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK Setyawan, Setu; Wahyuni, Endang Dwi; Juanda, Ahmad
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to analyse the effect of financial policy and good corporate governance (GCG) on tax aggressiveness. Financial policies are prokated with leverage, capital intensity and inventory intensity. The GCG used are the institutional ownership, independent Board of Commissioners, audit committees and audit quality. The population is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) period 2016-2017. Sampling method is used purposive sampling and obtained as much as 56 samples. Data analysis techniques use multiple linear regression using the SPSS 23. The results show that financial policies have an effect on tax aggressiveness. While the GCG on the independent Proxy Commissioner and Audit Committee has an effect on tax aggressiveness, while the other proxies are the ownership of the insitution and audit quality does not affect the aggressiveness of the tax.

IBM BAGI WIRAUSAHA MUDA Wahyuni, Endang Dwi
Studi Kasus Inovasi Ekonomi Vol 1, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v1i1.4449

IbM to be performed aims to help partners in theproduction and marketing of business partners.Another goal is to help partners to improvecompetitiveness, so that the company'scompetitiveness can be improved, it needs someimprovement and development to be done bypartners, such as fixing the production process,product design and the addition of media onlinemarketing with others and collaborate with otherparties. This is because the company'scompetitors are already using more advancedtechnology, while the partners are still usingsimple technology (manual). so the quality of theproduct is less good and less attractive. In orderto increase competitiveness and sales, thecompany needs to improve its product design andthe use of digital printing in the screen printingproducts (T-shirts). RGB Merch partnercompany that is a company that produces a kindshirt distro, where a machine or equipment usedis still simple. While com-petitors are alreadyusing advanced techno-logies.For businessdevelopment and to en-hance competitiveness,the company partners should immediately use amore sophisticated production equipment so thatproduct quality could be better. In addition theuse of sophis-ticated equipment can producemore output so that the production cost can bereduced. On-line shop to expand the networkusing a variety of existing social networking,such as face-book, nice shops, and others. It isalso Eny Suprapti Fakultas Ekonomi Dan Bisnis UMMnecessary to make cooperation with varioussuppliers of goods, so as to increase thecompleteness of goods sold. After the serviceteam provides assistance and businessconsulting. Companies partner to makeimprovements, both in the production andmarketing process, so that partner companiescan increase the number and quality of products,and the production cost can be reduced. Inaddition, partner com-+panies can expandmarketing network, and collaborating withsuppliers, so that products sold more varied andcan be more known to the public, increasingsales and profits also increased.

PENDAMPINGAN KOMERSIALISASI MINUMAN HERBAL BAGI PENGURUS DAERAH AISYIYAH KOTA MALANG Wahyuni, Endang Dwi; Suprapti, Eny
Studi Kasus Inovasi Ekonomi Vol 2, No 02 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Goals the activities to provide business motivation as well as assistance commercialization of herbal drinks for the Regional Board Aisyiyah Malang . Aisyiyah management already has a cooperative that can be used as a container to market their products. During this product sold in the cooperative quite a lot, among others: school uniforms, school equipment, snacks and various types of beverages. However, the products sold, there is no production of Aisyiyah citizens themselves. Therefore, it is necessary to motivate the herbal beverage business for the board and members to capture the existing business opportunities, while providing commercialization assistance.The results of direct training is practiced and sold at every bazaar event that is always held every activity conducted by Economic and Entrepreneurship Assembly, PDA Malang. Advisory activities are carried out directly whenever any complaints or obstacles are encountered, such as issues related to storage durability or expiration period, hygienic packaging, unpleasant taste, use / addition of other materials, etc.

ANALYSIS OF E-VILLAGE BUDGETING SYSTEM EFFECTIVENESS IN VILLAGE FINANCIAL MANAGEMENT IN BANYUWANGI DISTRICT (Case Study in Genteng Wetan Village, Genteng District) Wahyuni, Endang Dwi; Mubaroq, Guntur Kumar; Latifah, Sri Wahjuni
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to describe the application of E-Village Budgeting System at Genteng Wetan Village based on Banyuwangi Regent Regulation No. 15 of 2015 about Village Finance Management. And analyze the effectiveness of E-Village Budgeting System Based on indicators of technology-based information systems. This research method is Descriptive research using qualitative approach. The results of this study show that Village Finance Management using E-Village Budgeting System in Genteng Wetan Village is in accordance with Banyuwangi Regent Regulation No. 15 year 2015. Security aspect is sufficient but there are still some deficiencies such as the autosave data and external disturbances. Aspects of Speed already good can be seen from the fast E-Village Budgeting system in input, process, and analyze data. Aspects of Accuracy are good enough but still needed separator to reduce errors in input data. Variation Aspects Report (output) and Relevance is sufficient can be seen from the results or outputs are produced in accordance with applicable accounting standards. The quality of financial reports generated with the help of the E-Village Budgeting system is good. So, in general the application of E-Village Budgeting system is quite good and effective. Â However, there are still some lack of security aspects of the E-Village Budgeting System At Genteng Wetan Village

Disclosure Of Enterprise Risk Management (ERM), Company Value, And Profitability As Moderating Factors Wahyuni, Endang Dwi; Oktavia, Indah
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.12934

This research aims to empirically prove the effect of enterprise risk management disclosure on company value with profitability as a moderating factor. The object of this research is the utility, transportation, and infrastructure sector companies in the 2016-2017 period. The sampling of this research is 20 companies using the purposive sampling technique. The research data obtained were then analyzed using simple regression analysis; and to determine the effect of moderating factors on the relationship between independent and dependent variables, the data were analyzed using Moderating Regression Analysis (MRA). The results of this research prove that Enterprise Risk Management influences company value. The subsequent testing proved that profitability can moderate the relationship between Enterprise Risk Management and company value as evidenced by an increase in the adjusted R-square value

Desain Sistem Informasi Akuntansi Keuangan Masjid Nugraha, Farhani Kautsar; Wahyuni, Endang Dwi; Anwar, Achmad Syaiful Hidayat
Journal of Accounting and Investment Vol 15, No 1: January 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.754 KB)

The purpose of this research is to describe and redesign accounting information system of cash receipts and cash expenditure in Masjid Agung Jamiâ€™ Kota Malang. This research is case study with analysis description method. Designing the accounting information system in order to increase control effectiveness of cash receipt and cash expenditure. The result of analysis, describe that in few transaction in Masjid Agung Jamiâ€™ there are double function, not complete of receipt, and financial reporting using cash basic. Then researcher designing with other function involvement also additional cashier function, additional few document, and using Microsoft Excel with accrual basic accounting.

Co-Authors Achmad Syaiful Hidayat Anwar Adi Sindhu Nurcahya Agung Muhammadiyah Prasetyo N.W Agustin Dwi Haryanti Ahmad Juanda Ahmad Waluya Jati Andi Tenrisumpala Benny Saputra Cahyo Indra Dharmawan Desti Aulia Deviandini, Ellisa Dhaniel Syam Driana Leniwati Driana Leniwwati driana leniwwati Eny Suprapti Eris Tri Kurniawati Erna Retno Rahadjeng Fahmi Dwi Mawardi Farhani Kautsar Nugraha Febri Heni Fitria Ramadhani Guntur Kumar Mubaroq Hosnan, Ali Ihyaul Ulum Indah Oktavia Mardjun, Joya Thasya Ikrimah Masiyah Kholmi Maylani Suprihatin Mohammad Gusti Ravyanda Mubaroq, Guntur Kumar Mudrifah, Mudrifah Muhammad Muhammad Muhammad Wildan Affan Noval Gibran Lubis Nurcahya, Adi Sindhu Oktavia, Indah Parwati, Khofifah Indah Pradio Rachmad Brilyan Ravyanda, Mohammad Gusti Setu Setyawan Siti Zubaidah Siti Zubaidah Sri Wahjuni Latifah Sri Wahyuni Sri Wibawani Suprihatin, Maylani udin , Bahrul Ulum Vivi Dwi Aryanti Wijaya, Almaira Oktavia

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