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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pendidikan Akuntansi Indonesia Journal of Accounting and Investment Sumatra Journal of Disaster, Geography and Geography Education Jurnal Ekonomi dan Bisnis SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Akuntansi Journal of Servite ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Journal of Economics, Assets, and Evaluation Neraca Manajemen, Akuntansi, dan Ekonomi Accounting Analysis Journal
Atika Atika
Universitas Tidar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Real Earnings Management And Firm Value: Examination Of Costs Of Real Earnings Management Alex Johanes Simamora; Atika; Masculine Muhammad Muqorobin
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.935

Abstract

The objective of this research is to find the evidence of (1) REM towards firm value and (2) the moderating role of costs of REM which are market share, financial health, and effective tax rate between REM and firm value. Research samples are manufacturing firms listed on the Indonesian Stock Exchange 2018-2020. REM includes abnormal CFO, abnormal production, and abnormal discretionary expenses. Data analysis uses a white regression test. Based on data analysis, REM has a negative effect on firm value which indicates that REM reduces economic value. Market share and financial health weaken the negative effect of REM on firm value, indicating that REM is a signal where the firm has strong industry and financial advantages to increase firm value. The effective tax rate has no moderating effect between REM and firm value, indicating that low effective tax rate can be both efficient tax planning such as tax avoidance and aggressive tax planning such as tax evasion. Research contribution gives academics, financial statement users, and regulatory bodies an additional literature of REM as a signaling tool of industry and financial health advantages.
Does Managerial Ability Affect Segment Disclosure? Evidence From Indonesia Atika Atika; Evy Rahman Utami; Alex Johanes Simamora
Journal of Accounting and Investment Vol 24, No 1: January 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.477 KB) | DOI: 10.18196/jai.v24i1.15975

Abstract

Research aims: While prior study around segment disclosure has mainly focused on firm characteristics, there is little study on whether managerial characteristics are associated with segment disclosure. This study, therefore, aims to examine the effect of managerial ability on the level of segment disclosure.Design/Methodology/Approach: This study used panel data regression with 556 firm-year observations of Indonesian manufacturing firms during 2017-2020. This study employed the checklist based on PSAK 5 (2015 edition) and adopted a content analysis approach. To measure managerial ability, this study utilized the managerial ability score developed by Demerjian, Lev, McVay (2012) for Indonesian firms. Research findings: The results of this study revealed that managerial ability significantly and positively affected the level of segment disclosure. Higher-ability managers also tended to disclose their segment information more extensively.Theoretical contribution/Originality: This study contributes to the managerial ability literature and the disclosure literature (specifically for segment disclosure). This study is also the first to provide empirical evidence about the effect of managerial ability on the level of segment disclosure.Practitioner/Policy implication: This study results can be used by the Financial Accounting Standards Board of the Institute of Indonesia Chartered Accountants regarding the effectiveness of management approach implementation in Indonesia. Furthermore, the result of this study suggests that managers need to improve their capabilities to accommodate a dynamic business environment.Research limitation/Implication: This study used content analysis to measure segment disclosure, including subjectivity. Nevertheless, this study only investigated manufacturing firms. Further research may expand the industry sample to get a better understanding.
PENINGKATAN HASIL BELAJAR MAHASISWA VOKASI MELALUI GAMIFIKASI AKUNTANSI Endra Murti Sagoro; Isroah Isroah; Amanita Novi Yushita; Eko Putri Setiani; Atika Atika
Jurnal Pendidikan Akuntansi Indonesia Vol 20, No 2 (2022): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v20i2.50873

Abstract

Perkembangan teknologi informasi di era indutri 4.0 berdampak pada perubahan proses pembelajaran menjadi lebih inovatif dengan memanfaatkan teknologi untuk pembelajaran. Penelitian ini bertujuan untuk menguji keefektifan gamifikasi akuntansi berbasis teknologi dalam meningkatkan hasil belajar mahasiswa vokasi. Penelitian ini merupakan penelitian eksperimen laboratorium dengan menggunakan pretest-posttest control group design. Penelitian ini melibatkan 84 mahasiswa dari program studi D4 Akuntansi Fakultas Ekonomi Universitas Negeri Yogyakarta. Statistik deskriptif penelitian menunjukkan bahwa rata-rata kinerja mahasiswa vokasi pada kelompok eksperimen lebih tinggi daripada rata-rata kinerja mahasiswa vokasi pada kelompok kontrol (70,16 untuk kelompok eksperimen dan 64,02 untuk kelompok kontrol). Perbedaan rata-rata antara kelompok eksperimen dan kelompok kontrol adalah 6,14. Selanjutnya, hasil ini diperkuat oleh hasil pengujian independent sample t-test yang menunjukkan bahwa terdapat perbedaan yang signifikan antara hasil belajar mahasiswa vokasi yang menggunakan gamifikasi dan hasil belajar mahasiswa vokasi yang menggunakan non gamifikasi. Hasil ini menunjukkan bahwa pembelajaran berbasis gamifikasi lebih baik daripada pembelajaran non gamifikasi.Kata Kunci: Gamifikasi Akuntansi; Teknologi Pendidikan, Game Pembelajaran; Proses Pembelajaran
Sustainable Business Model in Small and Medium-Sized Enterprises: A Study in Yogyakarta and Magelang Octavia Lhaksmi Pramudyastuti; Chaidir Iswanaji; Supanji Setyawan; Atika Atika; Alex Johanes Simamora
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 18, No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v18i2.2023.pp213-226

Abstract

This study aims to analyze Yogyakarta and Magelang Small and Medium-Sized Enterprises (hereafter) SMEs based on sustainable business model implementation. This study gives new evidence of Yogyakarta and Magelang SMEs’ businesses based on sustainable business model where Indonesian SMEs’ experience the economic crash of Covid-19. This study uses a qualitative descriptive method. Specifically, uses method of qualitative evaluative where this study evaluates SMEs business process by using sustainable business model. Research sample includes 40 SMEs in Yogyakarta and Magelang. Evaluation of SMEs’ business is based on elements of sustainable business model including key partner, key activity, key resources, value proposition, customer relationship, channels, customer segment, cost structure, revenue stream, cash flow management, pivoting plan, and ecological concern. This study uses a “yes and no” questionaries with 13 questions that refers to the elements of sustainable business. Based on the result, this study finds that most SMEs in Yogyakarta and Magelang, implement the elements of a key partner, key activity, key resources, value proposition, customer relationship, channels, cost structure, pivoting plan, and ecological concern. On the other hand, most SMEs do not implement elements of customer segment, revenue stream, and cash flow management.  Socialization and special training is needed from various parties related to the implementation of sustainable business models for SMEs.
ANALISIS PENERAPAN ISAK NO.35 TERHADAP LAPORAN KEUANGAN PADA YAYASAN CINTA SEDEKAH Rosiana Khafida; Canti Mayungi; Naeni Nangimah; Devita Permatasari; Herlina Manurung; Atika Atika
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 2 No. 6 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v2i6.1235

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan ISAK No.35 terhadap laporan keuangan Yayasan Cinta Sedekah. Metode penelitian yang digunakan adalah analisis deskriptif dengan data yang digunakan adalah laporan keuangan tahunan Yayasan Cinta Sedekah selama dua tahun terakhir. Berdasarkan hasil penelitian, dapat disimpulkan bahwa laporan keuangan disusun berdasarkan basis biaya historis dan menggunakan dasar basis akrual, kecuali untuk laporan arus kas dan akun sumbangan terikat dari donor. Hasil penelitian menunjukkan bahwa Yayasan Cinta Sedekah telah menerapkan standar akuntansi yang sesuai dengan ISAK No.35 yang terdiri dari Laporan Posisi Keuangan, Laporan Penghasilan Komprehensif, Laporan Perubahan Aset Neto, Laporan Arus Kas dan Catatan atas Laporan Keuangan.
ANALISIS KINERJA LAPORAN KEUANGAN PADA RUMAH SAKIT UMUM DAERAH MUNTILAN Riska Aulia Ulfah; Vina Aprilia Putri; Rizqia Arinda Shafira; Atika Atika; Herlina Manurung
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 2 No. 7 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v2i7.1273

Abstract

RSUD Muntilan merupakan salah satu unit pelaksana teknis milik Pemda Kabupaten Magelang, yang tugas utamanya adalah memberikan pelayanan kesehatan dan memiliki fasilitas di bidang kedokteran spesalis dan menjadi rumah sakit rujukan di Kabupaten Magelang dan sekitarnya. Tujuan penelitian ini adalah untuk mengetahui kinerja laporan keuangan pada rumah sakit umum muntilan tahun anggaran 2021- 2022. Kinerja adalah semua tindakan atau perilaku yang dikendalikan oleh individu dan memberikan kontribusi bagi pencapaian tujuan-tujuan organisasi.
ANALISIS KINERJA LAPORAN KEUANGAN PADA RUMAH SAKIT UMUM DAERAH (RSUD) DR. MOEWARDI SURAKARTA Widya Ayu Setiani; Devi Novita Sari; Umi Salamah; Atika Atika; Herlina Manurung
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 2 No. 9 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v2i9.1426

Abstract

RSUD Dr. Moewardi adalah rumah sakit umum daerah bertaraf nasional, Rumah Sakit Umum Daerah Dr. Moewardi (RSDM) di Surakarta adalah rumah sakit milik Pemerintah Propinsi Jawa Tengah yang terletak di Kota Surakarta tepatnya di Jl. Kol. Soetarto 132 Surakarta 57126, Nomor Telepon: 634634 (hunting 20 saluran) Fax. 637412. Rumah sakit ini merupakan rumah sakit tipe A (Pendidikan), oleh karena RSDM menjadi rumah sakit pendidikan (teaching hospital) bagi calon Dokter. Tujuan penelitian ini adalah untuk mengetahui kinerja laporan keuangan pada rumah sakit umum RSUD Dr.Moewardi tahun anggaran 2020- 2021 untuk mengetahui kinerja laporan keuangan yang berdampak pada kualitas pelayanan. Hasil temuan menyatakan bahwa kualitas pelayanan yang diberikan telah menunjukan kualitas pelayanan yang baik, RSUD Dr. Moewardi Surakarta sebagai salah satu institusi non-profit yang bergerak dibidang kesehatan untuk tujuan public service, secara tidak langsung sangat membantu masyarakat dalam mencapai taraf kesehatan yang lebih baik.
KINERJA KEUANGAN UPTD RSUD CILACAP TAHUN 2022 Dhea Ayu Puspitasari; Maillina Cahyaningrum; Rizky Kusuma; Dzakiyyah Balqis; Atika Atika; Herlina Manurung
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 2 No. 12 (2023): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v2i12.1589

Abstract

Dokumen ini merupakan Catatan atas Laporan Keuangan Rumah Sakit Umum Daerah (RSUD) Cilacap untuk tahun buku 2022. Catatan ini bertujuan untuk menjelaskan informasi lebih lanjut terkait laporan keuangan RSUD Cilacap yang terdiri atas Laporan Realisasi Anggaran, Neraca, Laporan Operasional, dan Laporan Perubahan Ekuitas untuk tahun 2022. Catatan memuat pendahuluan mengenai maksud dan tujuan penyusunan laporan keuangan serta landasan hukum yang menjadi acuan penyusunannya. Landasan hukum tersebut meliputi peraturan-peraturan yang berkaitan dengan keuangan negara, perbendaharaan negara, keuangan daerah, organisasi dan tata kerja RSUD Cilacap. Dokumen ini juga menjelaskan sistematika penulisan dari catatan laporan keuangan. Bab selanjutnya membahas aspek ekonomi makro dan kebijakan keuangan yang mempengaruhi RSUD Cilacap. Kemudian ikhtisar pencapaian kinerja keuangan beserta hambatan dan kendala yang dihadapi. Pada bab kebijakan akuntansi dijelaskan mengenai entitas akuntansi RSUD Cilacap, dasar akuntansi akrual yang digunakan, basis pengukuran aset, kewajiban, ekuitas, pendapatan dan beban. Juga terdapat penjelasan terkait penerapan kebijakan akuntansi sesuai Standar Akuntansi Pemerintahan. Selanjutnya diuraikan penjelasan masing-masing pos laporan keuangan seperti Laporan Realisasi Anggaran, Neraca, Laporan Operasional, dan Laporan Perubahan Ekuitas dengan menyertakan data kuantitatif tahun 2022 dan 2021. Terakhir ada penjelasan terkait informasi non keuangan mengenai organisasi dan tugas RSUD Cilacap.
Disaster Management Literacy in Higher Education Environment: A Study of Students at Universitas Tidar Atika, Atika; Suwandoko, Suwandoko; Ramadani, Shefa Dwijayanti; Prawenti, Herlita; Triastanti, Resti Kurnia; Mukti, Ari; Muqtada, Moh. Rikza
Sumatra Journal of Disaster, Geography and Geography Education Vol. 8 No. 1 (2024): Sumatra Journal of Disaster, Geography and Geography Education (June Edition)
Publisher : Sumatra Journal of Disaster, Geography and Geography Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sjdgge.v8i1.581

Abstract

This study aims to explore the level of understanding (literacy) of Universitas Tidar students regarding disaster management. This research uses survey research methods with a quantitative approach that processes and interprets data in the form of numbers and calculations. The population of this study is active students of Universitas Tidar with a total of 13,176 students. The research sample was 910 students from five faculties at Universitas Tidar, namely the Faculty of Economics, Faculty of Social and Political Sciences, Faculty of Teacher Training and Education, Faculty of Agriculture, and Faculty of Engineering. The determination of the research sample was carried out using the random sampling method. The results stated that the majority of students had a high level of disaster preparedness in the category of knowledge parameters about disasters and resource mobilization, while the parameters of disaster emergency response plans, disaster warning and disaster preparedness showed that the position of disaster management literacy was generally still in the medium category.
PENGUATAN PENGELOLAAN KEUANGAN BUMDES MANUNGGAL DADI MULYO DESA KWADUNGAN GUNUNG BERDASARKAN STANDAR AKUNTANSI KEUANGAN (SAK) SEBAGAI UPAYA MENUJU DESA MANDIRI Khotijah, Siti Afidatul; Atika, Atika
ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Vol 5, No 1 (2024): Maret
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/abdipraja.v5i1.8007

Abstract

The aim of the Community Partnership Program (PKM) is to provide financial management training for BUMDes Manunggal Dadi Mulyo, Kwadungan Gunung Village. BUMDes Manunggal Dadi Mulyo, Kwadungan Gunung Village has been around for a long time, but it went into hiatus and has only been restarted in the last few years. The manager of BUMDes Manunggal Dadi Mulyo, Kwadungan Gunung Village, has not carried out financial management according to financial accounting standards and also does not have the expertise to prepare financial reports. This service is carried out by providing training to the manager of BUMDes Manunggal Dadi Mulyo, Kwadungan Gunung Village, so that the manager is expected to be able to prepare financial reports independently as an effort towards an independent village. The training is not only given in theoretical form, but participants also practice recording financial reports using an application that can be installed on a smartphone, making it easier for participants to record their finances.
Co-Authors Aidi, Auralia Admyralls Salsabilla Alex Johanes Simamora Amanita Novi Yushita Amirotussholikhah, Azfa Aosiliana, Putri Atika Nur Hidayah Canti Mayungi Deni Ramdani, Deni Devi Novita Sari Devita Permatasari Dhea Ayu Puspitasari Diah Agustina Prihastiwi Dwi Ratnasari, Emma Dzakiyyah Balqis Eko Putri Setiani Endang Kartini Panggiarti Endra Murti Sagoro Eva wulandari, Eva Evy Rahman Utami Hadi Sasana Isroah Isroah Iswanaji, Chaidir Kharisma Kurniasari, Kenyo Kurnia, Fransiska Kurniasari, Kenyo Kharisma Kurniawan, Egi Kusnita, Arisma Maillina Cahyaningrum Manurung, Herlina Masculine Muhammad Muqorobin Mukti, Ari Muqorobin, Masculine Muhammad Muqtada, Moh. Rikza Naeni Nangimah Nurhalimah, Elly Octavia Lhaksmi Pramudyastuti Oktaviani, Nabila Triska Puspitasari, Fenny Puspitasari, Selly Ishnawati Putra, Rayhan Alfiano Sukaca Riska Aulia Ulfah Rizky Kusuma Rizqia Arinda Shafira Rosiana Khafida Salsabilla Aidi, Auralia Admyrals Shefa Dwijayanti Ramadani Shintya Novita Rahmawati, Shintya Novita Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Supanji Setyawan Suwandoko Triastanti, Resti Kurnia Umi Salamah Vina Aprilia Putri Wafiya, Alfi Zuhrotul Widanti, Eki Melina Widya Ayu Setiani Wildan Yudhanto Yudia, Riska Nur Yulida Army Nurcahya