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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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Pengaruh Good Corporate Governance , Ukuran Perusahaan dan Leverage terhadap kinerja Keuangan Perusahaan Adi Sindhu Nurcahya; Endang Dwi Wahyuni; Setu Setyawan
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 corporation’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 corporations’ 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 Komisaris Independen, Komite Audit Dan Kepemilikan Institusional Terhadap Opini Audit Asumsi Going Concern Mohammad Gusti Ravyanda; Endang Dwi Wahyuni; Siti Zubaidah
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 GENDER, INTELLIGENT QUOTIENT (IQ), EMOTIONAL QUOTIENT (EQ) DAN SPIRITUAL QUOTIENT (SQ) TERHADAP PERTIMBANGAN PEMBERIAN OPINI AUDITOR Maylani Suprihatin; Endang Dwi Wahyuni; Eris Tri Kurniawati
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 auditor’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 auditor’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.

ANALYSIS OF E-VILLAGE BUDGETING SYSTEM EFFECTIVENESS IN VILLAGE FINANCIAL MANAGEMENT IN BANYUWANGI DISTRICT (Case Study in Genteng Wetan Village, Genteng District) Endang Dwi Wahyuni; Guntur Kumar Mubaroq; Sri Wahjuni Latifah
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. However, there are still some lack of security aspects of the E-Village Budgeting System At Genteng Wetan Village

KEBIJAKAN KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK Setu Setyawan; Endang Dwi Wahyuni; Ahmad Juanda
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.

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

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

Determinants Theory of Planned Behavior on Student’s Interest in Using Financial Technology Driana Leniwati; Pradio Rachmad Brilyan; Endang Dwi Wahyuni
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study was to determine the effect of factors in theory of planned behavior on the interest of using financial technology in University of Muhammadiyah Malang accounting students. The factors in this theory are attitude, subjective norm, and perceived control behavior. This study also reveals others factors that influence the interest of using financial technology. The method used in this study is a mixed method research. Quantitative data obtained from questionnaires, and qualitative data obtained from interviews with several students. Results of this study found a positive and significant influence on attitude and perceived behavorial control on the interest of using financial technology and there was no significant effect of subjective norm on the interest of using financial technology. Results of this study also found other factors that influence interest of using financial technology, including privacy, needs, and risks. these factors can be taken into consideration in developing financial technology in the future.

INTELLECTUAL CAPITAL DISCLOSURE: STUDI KOMPARASI ANTARA UNIVERSITAS DI INDONESIA DAN MALAYSIA Ihyaul Ulum; Andi Tenrisumpala; Endang Dwi Wahyuni
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The aim of this study is to identify the intellectual capital disclosure practices of Indonesia and Malaysian universities. 5 best universities from Indonesia and Malaysia based on webometrics 2015 survey was used as the object of study. Intellectual capital component used in this study is a framework developed by Ulum (2011) which consist of 46 items: 8 items human capital, 23 items structural capital, and 15 items relational capital. Mann-Whitney test with SPSS 21 was used to analyze the data. The results showed that there were no differences between universities in Indonesia and Malaysia in disclosing information about the IC through their website. Based on the amount of information disclosed, both universities in Indonesia and Malaysia were more likely to disclose information in a narrative format.DOI: 10.15408/akt.v9i1.3582

Analisis Akuntabilitas dan Transparansi Pengelolaan Dana Pnpm Mandiri Pada Badan Keswadayaan Masyarakat Betul Kota Malang Vivi Dwi Aryanti; Masiyah Kholmi; Endang Dwi Wahyuni
Journal of Accounting and Investment Vol 14, No 2: July 2013
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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The aims of this study is to describe the accountability and transparency of PNPM Mandiri fund management in self supporting public agency (BKM) BETUL Malang by using indicators of accountability and transparency that have been determined by Indonesian governement. Object of the research is BKM BETUL. The data obtained from the questionnaires spread result and documentation relate the rule of BKM BETUL funding management in 2010-2011. The analysis showed that the accountability and transparency PNPM Mandiri fund management in BKM BETUL, from 13 indicators of accountability to ideal conditions, there were 10 indicators of accountability are fulfilled so the percentage obtained is 77%, which means that the condition is included in the fourth interval that is accountable. From 6 indicators transparency into ideal conditions, there are five indicators of transparency are fulfilled, so the percentage obtained is 83%, which means that the condition is included in the fourth interval that is transparent. Based on the analysis, it can be concluded that the PNPM Mandiri management of funds in the BKM BETUL been accountable and transparent.

Accounting and Digital Marketing Assistance for MSMEs In the Covid 19 Pandemic Period Erna Retno Rahadjeng; Endang Dwi Wahyuni; Driana Leniwwati
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2022): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

This service aims to assist partners in making simple financial reports and assist in developing digital marketing in the form of web creation to introduce their business to the community. The problem faced by partners, especially in the field of fast food, is the lack of information about managing finances and developing marketing, so as a servant trying to provide solutions for partners to be able to enlarge their business by identifying business costs and adding a wider marketing system, namely by creating a web to market products. Therefore, the community service wants to try to solve the problems faced by partners, among others, by helping to identify the operational costs incurred to compile correct financial reports, besides that the service team also helps in developing digital marketing in the form of web creation to introduce their business to the public. The method implemented in community service is a model of mentoring and training in making financial reports and making digital marketing. Assistance is carried out step by step and continuously until partners can make financial reports independently. In addition, assistance in creating a web for their business through WA, Facebook, Instagram, and Twitter in the hope of increasing sales of the products. With the assistance provided by the service team, it is hoped that partners will be able to develop and survive during this COVID-19 pandemic. As a result of this assistance, partners are able to make financial reports independently and already have a business website that is spread through WhatsApp, Instagram, and Twitter. The service team will also always carry out monitoring and evaluation on a regular basis so that partners are able to prepare independent financial reports correctly and are also able to operate digital marketing that has been created. Keywords: MSMEs, Fintech Lending, accounting and digital marketing

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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