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<![CDATA[Strategi Bisnis, Manajemen Laba, dan Keterbacaan Informasi Naratif Laporan Tahunan ]]>
<![CDATA[Annisaa Rahman]]>;
<![CDATA[Risa Wahyuni EDT]]>
<![CDATA[ Jurnal Akuntansi dan Bisnis Vol 20, No 1 (2020) ]]>
Publisher : <![CDATA[Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret ]]>
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DOI: 10.20961/jab.v20i1.489
<![CDATA[This study aims to examine the effect of business strategy and earnings management on the readability of narrative information in the annual report. This research was conducted at publicly listed companies in Indonesia in 2015 to 2017, with a total sample of 495 firm-years. The results of this study prove that the company's business strategy has an association with the readability of narrative information on a compa-ny's annual report. However, there is no evidence that the level of readability of the annual report's narrative information is related to earnings management by the company. In summary, it can be concluded that the level of readability of the narra-tive information on a company's annual report tends to be driven because of the company's business characteristics, not because of the opportunistic motives of man-agement.Penelitian ini bertujuan untuk menguji pengaruh strategi bisnis dan manajemen laba terhadap keterbacaan informasi naratif laporan tahunan. Penelitian ini dil-akukan pada perusahaan terbuka yang terdaftar di Bursa Efek Indonesia pada tahun 2015 sampai dengan 2017, dengan total sampel sebanyak 495 perusahaan-tahun.. Hasil penelitian ini membuktikan bahwa strategi bisnis perusahaan memiliki pengaruh terhadap keterbacaan informasi naratif laporan keuangan. Namun, tidak ditemukan bukti bahwa tingkat keterbacaan informasi naratif laporan tahunan berkaitan dengan manajemen laba yang dilakukan oleh perusahaan. Secara ringkas dapat disimpulkan bahwa tingkat keterbacaan pengungkapan informasi naratif laporan tahunan perusahaan cenderung didorong karena karakteristik bisnis perus-ahaan, bukan karena motif oportunistik manajemen.]]>
<![CDATA[Altman Z-Score Dan Springate: Metode Komparasi Dalam Memprediksi Kemungkinan Kebangkrutan Suatu Perusahaan ]]>
<![CDATA[Risa Wahyuni EDT]]>;
<![CDATA[Hafizia Seriska]]>
<![CDATA[ Akuntabilitas Vol 15, No 2 (2022) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v15i2.28600
<![CDATA[Bankruptcy can be experienced by every company that has a decline in the value of profits from year to year. Because Indonesia was hit by COVID-19 in the past, this study will predict company bankruptcy using the Altman Z-Score and Springate methods. In addition, this study was conducted to determine the most accurate bankruptcy prediction method in predicting infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling technique with a total sample of 23 companies. The data were analyzed using the calculation of the level of accuracy and type of error from each bankruptcy prediction model, to predict companies experiencing potential bankruptcy. The results of this study indicate that the Z-Score method is the most accurate method. Therefore, it can be concluded that the Altman Z-Score method is more accurate in calculating bankruptcy predictions than the Springate method.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP FINANCIAL DISTRESS DAN SIKLUS HIDUP PERUSAHAAN ]]>
<![CDATA[Risa Wahyuni EDT]]>;
<![CDATA[Maretha Primadyan]]>;
<![CDATA[Winona Kumara Dewi]]>
<![CDATA[ Jurnal Ilmiah Global Education Vol. 4 No. 2 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 2, Juni 2023 ]]>
Publisher : <![CDATA[LPPM Institut Pendidikan Nusantara Global ]]>
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DOI: 10.55681/jige.v4i2.726
<![CDATA[The purpose of this study is to test and analyze the effect of Corporate Social Responsibility on Financial Distress and Firm Life Cycle. The researcher used the sampling method by Purposive Sampling. The data collection technique in this study used documentation techniques by collecting financial reports and annual reports of mining companies from the Indonesian Stock Exchange. Based on the results of the study, it can be concluded that Corporate Social Responsibility has a positive effect on Financial Distress and Corporate Social Responsibility has no effect on the Firn Life Cycle. Where the value of R Square of Corporate Social Responsibility on Financial Distress is 0,109 or the effect is 10,9% and the value of R Square of Corporate Social Responsibility on the Firm Life Cycle is 0,032 or the effect is 3.2%, the rest is influenced by other variables not described in this research. ]]>
<![CDATA[Pelatihan Penerapan ISAK 35 Pada Panti Asuhan Aisyiyah Pariaman ]]>
<![CDATA[Risa Wahyuni EDT]]>;
<![CDATA[Ilham Multama]]>;
<![CDATA[Winona Kumara Dewi]]>
<![CDATA[ Journal of Humanity Dedication Vol 1 No 1 (2023): Journal of Humanity Dedication ]]>
Publisher : <![CDATA[Institut Agama Islam Sumatera Barat ]]>
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DOI: 10.55062//JABDIMAS.2023.v1i1/187/5
<![CDATA[Laporan keuangan berisikan informasi-informasi mengenai keuangan yang nantinya akan digunakan untuk mengukur kinerja entitas tersebut dalam suatu periode. Penyusunan laporan keuangan entitas berorientasi nonlaba diatur dalam Interpretasi Standar Akuntansi Keuangan (ISAK) No. 35. ISAK 35 juga diterapkan pada organisasi nonlaba seperti Yayasan Panti Asuhan. Salah satunya adalah Yayasan Panti Asuhan Aisyiyah yang berada di Kecamatan Pariaman Tengah Kota Pariaman, Provinsi Sumatera Barat. Pada panti asuhan ini pengurus hanya melakukan pencatatan atas kas yang masuk dan kas yang keluar saja dikarenakan belum memahami bagaimana proses pelaporan keuangan yang seharusnya. Sehingga laporan keuangan yang dihasilkan setiap bulannya belum sesuai dengan standar akuntansi untuk sentitas yang berorientasi nonlaba. Kegiatan ini dilaksanakan dengan metode edukasi yang mana kami para pemateri memberikan pendampingan kepada para pengurus Panti Asuhan untuk menyusun laporan keuangan sesuai dengan ISAK 35. Yayasan Panti Aisyiyah ini belum membuat laporan perubahan aset neto, laporan posisi keuangan, laporan arus kas dan catatan atas laporan keuangan. Oleh sebab itu kami membantu membuat laporan komprehensif, laporan perubahan aset neto, laporan arus kas, membuat laporan posisi keuangan dan catatan atas laporan keuangan.]]>
<![CDATA[Pengaruh Literasi Keuangan terhadap Pengelolaan Keuangan Usaha Mikro Kecil dan Menengah ]]>
<![CDATA[Winona Kumara Dewi]]>;
<![CDATA[Risa Wahyuni EDT]]>
<![CDATA[ Target : Jurnal Manajemen Bisnis Vol 5 No 2 (2023): Target : Jurnal Manajemen Bisnis ]]>
Publisher : <![CDATA[Universitas Bumigora ]]>
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DOI: 10.30812/target.v5i2.3549
<![CDATA[Selama beberapa dekade terakhir ini, para ilmuwan dan pembuat kebijakan baik di negara maju maupun negara berkembang telah menyadari bahwa literasi keuangan pengusaha sangat penting untuk pembentukan dan kelangsungan Usaha Mikro Kecil dan Menengah (UMKM). Penelitian bertujuan untuk mengetahui pengaruh literasi keuangan terhadap pengelolaan keuangan pada UMKM. Data yang digunakan pada penelitian ini adalah data primer yang diperoleh dari responden melalui observasi, wawancara dan kuesioner. Adapun yang menjadi objek di dalam penelitian ini adalah para pelaku UMKM di Nagari Kapalo Hilalang. Metode yang digunakan dalam menganalisis data penelitian ini yaitu analisis Regresi Linear Sederhana menggunakan SPSS versi 23. Hasil penelitian ini menunjukkan bahwa literasi keuangan berpengaruh signifikan terhadap pengeloaan keuangan UMKM. Hal ini menunjukan bahwa semakin baik pengetahuan keuangan yang dimiliki pelaku usaha akan semakin baik pula pengeloaan keuangan usahanya. Penelitian ini dapat meningkatkan literasi keuangan melalui sosialisasi maupun pelatihan–pelatihan yang diadakan oleh pemerintah.]]>
<![CDATA[Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan (PBB) ]]>
<![CDATA[Dewi, Winona Kumara]]>;
<![CDATA[EDT, Risa Wahyuni]]>
<![CDATA[ JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni ]]>
Publisher : <![CDATA[Fakultas Ekonomi Prodi Akuntansi ]]>
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DOI: 10.32503/akuntansi.v5i1.5343
<![CDATA[Pajak merupakan salah satu sumber pendapatan negara yang akan memberikan peran yang sangat penting dalam pembangunan. Pajak Bumi dan Bangunan merupakan pajak daerah sebagai pendapatan daerah yang mempunyai potensi cukup tinggi dalam rangka pembiayaan pembangunan dan penyelenggaraan pemerintahan daerah. Oleh karena itu kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan sangat mempengaruhi tingkat pendapatan pemerintah daerah dari sektor pajak. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan perpajakan dan kesadaran wajib pajak terhadap kepatuhan membayar pajak bumi dan bangunan di Desa Sungai Kasai Kecamatan Pariaman Selatan. Data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh dari responden melalui kusioner. Sampel dalam penelitian ini berjumlah 58 responden. Hipotesis dalam penelitiaan ini diuji menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil analisis data dan uji statistik yang dilakukan pada penelitian ini menunjukkan bahwa secara parsial dan simultan pengetahuan perpajakan dan kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan membayar pajak.]]>
<![CDATA[STRATEGI MEMAKSIMALKAN KEUNTUNGAN: METODE PERHITUNGAN HARGA POKOK PRODUKSI PADA USAHA PEYEK 5 KIC ]]>
<![CDATA[Risa Wahyuni EDT]]>;
<![CDATA[Agusman]]>;
<![CDATA[Dorris Yadewani]]>;
<![CDATA[Alhazar Rinaldi]]>;
<![CDATA[Winona Kumara Dewi]]>
<![CDATA[ Asawika : Media Sosialisasi Abdimas Widya Karya Vol 9 No 01 (2024): Juni : Asawika ]]>
Publisher : <![CDATA[LPPM Unika Widya Karya Malang ]]>
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DOI: 10.37832/asawika.v9i01.151
<![CDATA[AbstrakPelatihan mengenai praktik perhitungan harga pokok produksi bagi usaha Peyek 5 KIC diharapkan dapat memaksimalkan keuntungan dalam penjualannya. Penetapan metode harga pokok produksi yang digunakan yaitu metode Full Costing yang mana metode ini menghitung seluruh biaya baik bersifat tetap maupun variable, sehingga dalam 1 produk akan diperoleh berapa harga pokoknya dan usaha Peyek 5 KIC dapat menjual barang dagangannya dengan menggunakan keuntungan sebagaimana yang mereka harapkan. Usaha Peyek 5 KIC ini dijalankan oleh para mahasiswa Universitas Sumatera Barat yang tergabung dalam kelompok UKM Kewirausahaan. Kami sebagai dosen Fakultas Ekonomi memberikan pengetahuan kepada mahasiswa mengenai praktik perhitungan metode harga pokok produksi.Kata Kunci: full costing, metode harga pokok produksi, biaya tetap, biaya variable AbstractTraining on the practice of calculating the cost of goods produced for the Peyek 5 KIC business is expected to maximize profits in its sales. Determination of the cost of production method used is the Full Costing method, in which it calculates all costs both fixed and variable, so that in 1 product the cost of goods will be obtained and Peyek 5 KIC business can sell their merchandise and use the profit as they have hoped for. The Peyek 5 KIC business is run by students of the University of West Sumatra who are members of the Entrepreneurship student activity (UKM) group. We, as lecturers of the Faculty of Economics, provide knowledge to students about the practice of calculating the cost of production method.Kdeywords: full costing, cost of goods method, fixed costs, variable costs]]>
<![CDATA[Good Corporate Governance (GCG) Leverage Profitabilitas dan Nilai Perusahaan Pada BUMN Yang Melakukan Penambahan Saham Beredar ]]>
<![CDATA[Wahyuni EDT, Risa]]>
<![CDATA[ Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi ]]>
Publisher : <![CDATA[Politeknik Raflesia Press ]]>
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DOI: 10.53494/jira.v10i1.394
<![CDATA[This research aims to see the influence of good corporate governance (GCG), leverage, profitability on company value. The data source used in this research is secondary data. The type of data used is quantitative data in the form of financial reports that have been uploaded to the Indonesia Stock Exchange (BEI) in 2016-2022. The objects of this research are five state-owned companies, namely PT Semen Indonesia, PT Waskita Karya, PT Adhi Karya, PT Karakatau Steel and PT Garuda Indonesia. So that samples taken using purposive sampling technique obtained a sample of 35 samples for research. The statistical method used is multiple linear regression analysis, with hypothesis testing using partial tests (t tests) and simultaneous tests (f tests). The results of research hypothesis testing show that GCG does not have a significant effect on company value, leverage has a negatif and significant effect on company value, profitability has a positive and significant effect on company value and together the variables GCG, leverage and profitability have an effect on company value]]>
<![CDATA[PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK ]]>
<![CDATA[Kumara Dewi, Winona]]>;
<![CDATA[Wahyuni EDT, Risa]]>;
<![CDATA[Sephia Muchda, Anisa]]>
<![CDATA[ Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 2 (2024): Jurnal Point Equilibrium Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Sumatera Barat ]]>
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DOI: 10.59963/jpema.v6i2.397
<![CDATA[Tax aggressiveness is a strategy employed by companies to minimize the tax burden they will incur by engaging in tax planning, using either legal methods (tax avoidance) or illegal methods (tax evasion). This study aims to examine the effect of Profitability and Leverage on Tax Aggressiveness, tested both partially and simultaneously. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. The data in this study is secondary data sourced from the company's annual financial statements, and the type of research is quantitative. The population in this study consists of 59 manufacturing companies with a total sample of 177 financial statements over a 3-year research period. The hypothesis in this study was tested using multiple linear regression techniques with SPSS version 16. The sampling technique in this study used purposive sampling. The results of this study indicate that the Profitability variable partially has a positive effect on Tax Aggressiveness, Leverage partially does not affect Tax Aggressiveness, while simultaneously, the Profitability and Leverage variables together have an effect on Tax Aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021 – 2023.]]>
<![CDATA[MODEL PENGELOLAAN DANA DESA BERBASIS GOOD GOVERNANCE STUDI KASUS NAGARI LAREH NAN PANJANG SELATAN ]]>
<![CDATA[Meidona, Syofria]]>;
<![CDATA[Wahyuni EDT, Risa]]>;
<![CDATA[Hendri, Novi]]>;
<![CDATA[Yusman, Ali]]>
<![CDATA[ Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 2 (2024): Jurnal Point Equilibrium Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Universitas Sumatera Barat ]]>
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DOI: 10.59963/jpema.v6i2.406
<![CDATA[This study analyzes the process of managing village funds in Nagari Lareh Nan Panjang Selatan, Padang Pariaman Regency, using the principles of accountability, transparency, and community participation to realize good governance. The analysis method used is included in qualitative descriptive research. Primary data is obtained through direct interviews with informants in related fields such as the village head, village secretary, BUMNag director and village officials around Nagari Lareh Nan Panjang. The results showed that Nagari Lareh Nan Panjang Selatan has implemented village fund management in accordance with applicable regulations, by prioritizing the principles of accountability, transparency, and community participation, which contribute to the achievement of good governance. This research provides insight into effective village fund management practices, in line with applicable regulations and can be said to be accountable, transparent and uphold community participation. The principle of accountability in the planning, implementation and accountability process of Village Fund Management in Nagari Lareh Nan Panjang Selatan is in accordance with Permendagri No. 113 of 2014. Good management will realize good government as well. The application of this accountability principle aims as a benchmark or reference for the government in carrying out activities in village financial management. The results of this study also participate in other regency.]]>
