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All Journal Jurnal Akuntansi dan Ekonomika Jurnal Ekobistek Jurnal Kajian Akuntansi dan Auditing Dharma: Jurnal Pengabdian Masyarakat
Dandes Rifa, Dandes
Universitas Bung Hatta
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Social Sciences Other

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SINKRONISASI KOMPONEN KECERDASAN EMOSIONAL DAN PENGARUHNYA TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DALAM SISTEM PENDIDIKAN TINGGI AKUNTANSI Puttri, Daniati; Rifa, Dandes; Darmayanti, Yeasy
Jurnal Ekobistek Vol 6, No 2 (2017): Jurnal Ekobistek UPI "YPTK" Padang Oktober 2017
Publisher : Universitas Putra Indonesia YPTK Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.541 KB)

Abstract

Kecerdasan emosional disebut sebagai kemampuan untuk mengembangkan kepribadian bagi mahasiswa.  Kecerdasan ini lebih mungkin untuk dipelajari dan dimodifikasi dalam upaya meraih kesuksesan ataupun prestasi hidup. Tujuan penelitian ini adalah menganalisis hubungan setiap komponen kecerdasan emosional, yang akan ditinjau dari beberapa aspek yakni pengenalan diri, pengendalian diri, motivasi, empati, dan keterampilan sosial. Selain itu juga menguji pengaruh komponen kecerdasan emosional terhadap tingkat pemahaman akuntansi. Pengukuran tingkat pemahaman  akuntansi berdasarkan nilai-nilai yang diperoleh mahasiswa terkait mata kuliah alat atau kompetensi di program studi akuntansi. Hasil pengujian hipotesis penelitian akan dianalisa dari hubungan antar komponen kecerdasan emosional dan adakah pengaruhnya baik secara parsial maupun simultan terhadap tingkat pemahaman akuntansi. Dengan menggunakan uji pearson correlation diperoleh kesimpulan terjadinya hubungan/sinkronisasi diantara komponen kecerdasan emosional. Namun berdasarkan uji t-statistik baik secara parsial maupun secara simultan menunjukkan bahwa komponen-komponen kecerdasan emosional tidak bepengaruh signifikan terhadap tingkat pemahaman akuntansi.Kata kunci: Sinkronisasi, Kecerdasan Emosional, dan Pemahaman Akuntansi
Efisiensi Perusahaan: Apakah Busyness Dewan Komisaris Berkontribusi? zaitul, Zaitul; ilona, Desi; Maharani, Shinta Dea; Ethika , Ethika; Rifa, Dandes
Akuntansi & Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i2.4294

Abstract

The busyness of the board members has become a hot topic since this can positively and negatively impact corporate governance outcomes, such as company efficiency. However, a limited study investigates the role of supervisory board busyness and company efficiency using Indonesian data. Therefore, this study aims to determine the relationship between supervisory board busyness and company efficiency. In addition, this study also analyzes the effect of the supervisory board experience and size on firm efficiency. Forty-two publicly listed transportation companies are employed as research samples. Secondary data from the annual and financial reports are used, and multivariate regression analysis is applied. This study found that supervisory board experience is positively related to company efficiency (α=5%). Hence, the company's efficiency is achieved if the supervisory board has more experience. Besides, this study also found that company profitability, leverage, and size significantly related to company efficiency.
DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN FRAUD PENTAGON Runi Anjeli; Novianti, Neva; Rahmawati, Novia; Rifa, Dandes
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i2.143

Abstract

This study aims to provide empirical evidence on the effect of fraud pentagon in detecting fraudulent financial reporting empirical study on State-Owned Enterprises listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling with a final sample of 21 companies. This study uses a panel data regression model with e-views 12. The results of the study show that financial targets have a significant positive effect on fraudulent financial reporting, while external pressure has a significant negative effect. Financial stability, institutional ownership, ineffective monitoring, auditor quality, and change in auditor do not show a significant effect. Changes in directors and frequent number of CEO's pictures also do not have a significant effect. Practically, companies are advised to focus on managing financial targets and external pressure to reduce the risk of inaccurate financial reporting. From an academic perspective, this study enriches the literature by highlighting the important role of financial targets and external pressure, and encouraging further research on other factors that influence fraudulent financial reporting. The results of this study are expected to deepen the understanding of fraudulent financial reporting predictions.
Optimasi Penetapan Harga Pokok Produksi UMKM Salai Limbek Nita Sebagai Strategi Peningkatan Daya Saing Usaha Darmayanti, Yeasy; Puttri, Daniati; Rifa, Dandes; Suryadimal, Suryadimal; Usvita, Rahmadhani
Dharma: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Juni
Publisher : LPPPM STAI Darul Hikmah Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35309/dharma.v5i2.304

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a role in poverty alleviation, opening up employment opportunities, and improving community welfare. This major contribution requires all parties (including academics) to be able to improve the competence and professionalism of MSME actors, including setting competitive selling prices. MSME Salai Limbek Nita is an MSME engaged in the processing of smoked catfish. From the results of interviews with MSME leaders, so far the determination of selling prices has only been based on the prevailing market price, without considering the cost components inherent in the product, such as the cost of raw materials, labor, and overhead. This indicates that production costs and the determination of the desired profit are not known with certainty. Increasing the sales volume of MSME products certainly requires certainty regarding the absorption of costs from the product. When a product is mass-produced, an uncompetitive price will be able to reduce the number of consumers. Therefore, a clear determination of the cost of production (cost) is needed, so that MSME actors can determine at what level of profit and selling price their products will be marketed. The training and mentoring attended by 19 participants from Salai Limbek UMKM and other UMKM participants in Nagari Sungai Puar succeeded in increasing the understanding and competence of participants in determining the cost of production produced in mass, as shown by the results of the questionnaire and abilities during mentoring. It is hoped that this training and mentoring will make a significant contribution to the development of UMKM in Nagari Sungai Puar, Agam Regency.
ANALISIS PERSEPSI AKUNTAN INDONESIA TERHADAP AKUNTANSI LINGKUNGAN Febrianto, Irwan; Ethika, Ethika; Yunilma, Yunilma; Rifa, Dandes; Helmawati, Helmawati
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.162

Abstract

Environmental accounting is an important element in corporate reporting as a form of responsibility for the impact of business activities on the environment. However, environmental accounting practices in Indonesia are still diverse and not optimal, and accountants' attention to this issue is considered low. This study aims to analyze the perceptions of the accounting profession, namely auditors, accounting educators, and corporate accountants, regarding the basic concepts, disclosures, and measurements of environmental accounting. Data were collected through the distribution of Google Form-based questionnaires via WhatsApp and analyzed using the Kruskal-Wallis test. The results showed that there was no significant difference in perception between respondent groups regarding the basic concepts and disclosures of environmental accounting. However, there was a difference in perception in terms of measurement, where accounting educators tended to believe more that environmental costs could be measured in monetary units, compared to auditors and corporate accountants. This difference is likely due to a stronger theoretical approach in accounting educators, while practitioners face constraints in measurement validity. This study reinforces the urgency of preparing environmental accounting standards that can be applied widely and consistently in Indonesia
PENGARUH STRUKTUR KEPEMILIKAN DAN GENDER DIVERSITY TERHADAP KINERJA KEUANGAN PERUSAHAAN Septiani, Serli; Puttri, Daniati; Rifa, Dandes
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.167

Abstract

The purpose of this study is to empirically examine the influence of ownership structure and gender diversity on corporate financial performance. The population in this study includes manufacturing companies in the industrial sector listed on the Indonesia Stock Exchange for the years 2018-2022. The sample in this study was determined using purposive sampling techniques, resulting in 135 observations from 27 companies that met the sample criteria. The type of data used in this study is secondary data obtained from annual reports sourced from the official website of the Indonesia Stock Exchange and the official websites of the companies. Hypothesis testing was conducted using multiple linear regression analysis. The results show that female members of the Board of Commissioners have a significant positive effect on corporate financial performance, while managerial ownership, institutional ownership, and female members of the Board of Directors do not affect corporate financial performance.
Co-Authors Darmayanti, Yeasy Ethika , Ethika Ethika, Ethika Febrianto, Irwan Helmawati Helmawati Ilona, Desi Maharani, Shinta Dea Neva Novianti Novia Rahmawati Puttri, Daniati Runi Anjeli Septiani, Serli Suryadimal, Suryadimal Usvita, Rahmadhani Yunilma, Yunilma Zaitul Zaitul