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All Journal Gadjah Mada International Journal of Business Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis IJCER (International Journal of Chemistry Education Research) Jurnal Pajak dan Keuangan Negara (PKN) International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Jurnal Pengabdian kepada Masyarakat Nusantara DEDIKASI PKM Jurnal Pengabdian dan Pemberdayaan Masyarakat Kepulauan Riau (JPPM KEPRI) Jurnal Akuntansi dan Ekonomi Bisnis ASERSI : Jurnal Akuntansi Terapan dan Bisnis International Journal of Business and Applied Economics (IJBAE) Balance : Media Informasi Akuntansi dan Keuangan Jurnal Pengabdian Pada Masyarakat METHABDI Journal of Islamic World and Politics Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Inovasi Pendidikan Kimia
Rahmawati, Ulfa
Politeknik Negeri Madiun
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Determinants of Real Earnings Management in A Developing Economy: The Risk Structure and Audit Quality Fitri Komariyah, Erna; Triyani, Desi; Frendy; Rahmawati, Ulfa
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.110

Abstract

Firm’s risk structure and audit quality are considered as two of the most important factors which affect earnings management. Thus, this study aims to examine how the risk structure and audit quality affect real earnings management from the context of a developing economy. The risk structure in this study is classified into operational risk and financial risk which are proxied by Degree of Operating Leverage (DOL) and Degree of Financial Leverage (DFL), respectively. Audit quality is measured by Big-N audit firms clients and auditor industry specialization. This study employs the Roychowdhury real earnings management model which comprises of sales manipulation, discretionary cost reduction, and overproduction. This study’s sample is 219 firm-years of manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2016. The results show that auditor’s affiliation with Big-N audit firms are more effective than industry specialization in reducing real earnings management practices.
Determinants of Real Earnings Management in A Developing Economy: The Risk Structure and Audit Quality Erna Fitri Komariyah; Desi Triyani; Frendy; Ulfa Rahmawati
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 3 No 1 (2021): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v3i1.110

Abstract

Firm’s risk structure and audit quality are considered as two of the most important factors which affect earnings management. Thus, this study aims to examine how the risk structure and audit quality affect real earnings management from the context of a developing economy. The risk structure in this study is classified into operational risk and financial risk which are proxied by Degree of Operating Leverage (DOL) and Degree of Financial Leverage (DFL), respectively. Audit quality is measured by Big-N audit firms clients and auditor industry specialization. This study employs the Roychowdhury real earnings management model which comprises of sales manipulation, discretionary cost reduction, and overproduction. This study’s sample is 219 firm-years of manufacturing companies listed on the Indonesia Stock Exchange between 2014 and 2016. The results show that auditor’s affiliation with Big-N audit firms are more effective than industry specialization in reducing real earnings management practices.
Determining Factors of Peer-to-Peer (P2P) Lending Avoidance: Empirical Evidence from Indonesia Syaiful Ali; Billy Simboh; Ulfa Rahmawati
Gadjah Mada International Journal of Business Vol 25, No 1 (2023): January-April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.68805

Abstract

P2P lending offers loans to the public with easy processes and terms. However, the level of P2P lending disbursements is still lower than that of the banks. In addition, a comparison of the number of users of P2P lenders and the productive age population of Indonesia shows that there are still many people who do not use P2P lending. This paper examines the factors that make Indonesians avoid P2P lending. This study used an online survey approach for its data collection and structural equation modeling (SEM) to analyze the data from 499 responses. The study found that the perceived threat from P2P lending is influenced by its perceived severity, perceived susceptibility, and risk tolerance. This perceived threat and social influences cause people’s avoidance motivation. This study contributes to the fintech literature by providing empirical evidence on the avoidance of P2P lending from the borrowers’ perspectives using the TTAT model. Other implications are an input for regulators/governments to enforce the rules for user protection and input for the P2P lending service providers to provide educational programs regarding the use of P2P lending.
Do Women on Boards Really Impact Firm Growth? Ulfa Rahmawati; Erna Fitri Komariyah
Jurnal Internasional Bisnis, Humaniora, Pendidikan dan Ilmu Sosial Vol 5 No 1 (2023): International Journal of Business, Humanities, Education and Social Sciences
Publisher : Universitas Teknologi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46923/ijbhes.v5i1.234

Abstract

The issue of gender equality is one part of Indonesia's SDGs target. Gender equality refers to equality between men and women in fulfilling rights and obligations. One of the targets of Indonesia's SDGs for gender equality is to strengthen policies and legislation to increase gender equality and women's empowerment. These situations unquestionably impact the influence of women on board. This study examines the growth of LQ 45 businesses in Indonesia in connection to the number of female directors. This study was conducted using quantitative research approaches. In Indonesia, between 2019 and 2021, 34 LQ45 companies were chosen for the sample utilizing purposeful selection. This study shows that the presence of women on the board of directors will not have a favourable effect on the LQ 45 firm's growth in Indonesia between 2019 and 2021.
Financial Statement Analysis in the Technology Sub-Sector Companies Listed on the Indonesian Stock Exchange Halleina Rejeki Putri Hartono; Ulfa Rahmawati; Permatasari Cahyaningdyah; Nova Maulud Widodo; Diah Sulis Setyawati
International Journal of Business and Applied Economics Vol. 2 No. 5 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i5.6359

Abstract

This research aims to determine the performance of financial reports based on financial ratio analysis for technology sub-sector companies listed on the Indonesia Stock Exchange. The financial reports used are for the last five years. The method used is descriptive analysis. The financial ratios used are the liquidity ratio, solvency ratio, profitability ratio, and activity ratio. The results of this research show that there are companies in this industry that have had thin profitability for several years. Another thing shows that companies in this industry depend on debt, but there has been an improvement in company liquidity as well.
Penyuluhan Pengukuran Kinerja Pada Baitul Maal Wa Tamwil Mandiri Berkah Sejahtera (MBS) Syariah Kabupaten Madiun Subekti, Gemelthree Ardiatus; Rahmawati, Ulfa; Cahyaningdyah, Permatasari; Prasaja, Mukti
Jurnal Pengabdian dan Pemberdayaan Masyarakat Kepulauan Riau (JPPM Kepri) Vol. 3 No. 2 (2023): Volume 3 Nomor 2, 2023
Publisher : STAIN SULTAN ABDURRAHMAN KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35961/jppmkepri.v3i2.815

Abstract

Baitul Maal Wa Tamwil (BMT) merupakan lembaga keuangan mikro syariah yang terlahir murni dari masyarakat Indonesia. Saat ini telah menjadi primadona ekonomi syariah nasional yang kini juga telah dikenal di dunia. BMT Mandiri Berkah Sejahtera adalah salah satu usaha badan usaha yang bergerak di bidang penyediaan jasa simpanan dan pembiyaan bagi masyarakat di daerah Madiun. Namun, BMT tersebut belum memiliki pengukuran kinerja yang sesuai dan dapat digunakan untuk merefleksikan hasil kerja organisasi yang dilaksanakan. Pelaksanaan kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman bagi para peserta mengenai pengukuran kinerja yang berdasarkan prinsip syariah. Metode yang digunakan dalam pengabdian ini adalah memberikan penyuluhan terkait pengukuran kinerja maqasid syariah. Hasil yang diperoleh dari kegiatan ini adalah 1) beberapa peserta mendapatkan pengetahuan dan pemahaman yang baru berkaitan pengukuran kinerja. 2) respon dan umpan balik dalam kegiatan diskusi interaktif. 3) berdasarkan hasil evaluasi secara umum beberapa konsep pengukuran sudah dilaksanakan namun belum keseluruhan, sehingga bisa menjadi panduan dalam penerapan pengukuran kinerja yang lebih komprehensif.
What Drives The Financial Performance of Islamic Insurance Companies in Indonesia? Prasaja, Mukti; Setiawan, Ananda; Rahmawati, Ulfa
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 1, April (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i1.378

Abstract

Penelitian ini bertujuan untuk menganalisis faktor yang memengaruhi kinerja keuangan perusahaan asuransi syariah di Indonesia. Studi ini menggunakan pendekatan kuantitatif atas data-data laporan keuangan dari perusahaan asuransi syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) pada 2016-2020. Pengujian regresi data panel digunakan untuk melihat pengaruh antar variabel. Variabel yang digunakan adalah modal, ukuran perusahaan, pendapatan premi, efisiensi operasional dan kinerja keuangan. Riset ini menemukan bahwa modal, pendapatan premi, efisiensi operasional dapat memengaruhi kinerja keuangan perusahaan asuransi syariah Indonesia. Ini dapat dijelaskan bahwa jumlah modal telah memenuhi persyaratan 100 miliar rupiah dan ini dapat meningkatkan pendapatan premi pada 2016-2020 dan perusahaan dapat berjalan efisien. Namun, ukuran perusahaan tidak dapat memengaruhi kinerja keuangan karena beberapa perusahaan asuransi syariah mengalami penurunan aset seperti Prudential dan AIA Syariah. This study aims to analyze the determinants of the performance of Islamic insurance companies in Indonesia. This research uses a quantitative approach by using secondary data in the form of financial statements of sharia insurance companies listed on Otoritas Jasa Keuangan (OJK) in the year 2016-2020. Furthermore, the statistical analysis technique uses influence test analysis through panel data regression tests. The variables used in this study are are volume of capital, firm size, premium income, and operational efficiency to improve the financial performance of Islamic insurance companies.  The panel data show that the variables of the volume of capital, premium income, and operational efficiency influence the financial performance of Islamic insurance companies in Indonesia. This is because the company's capital has met the minimum requirement of 100 billion rupiahs this has an impact on increasing premium income from 2016-2020 and finally in the operations that are run efficiently. Meanwhile, the variables of firm size do not influence the financial performance of Islamic insurance companies. This is because several sharia insurance companies have experienced a decrease in their total assets such as Prudential and AIA Syariah
PENGARUH KONEKSI POLITIK TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Rahmawati, Ulfa; Ardiatus Subekti, Gemelthree; Prasaja, Mukti; Cahyanindyah, Permatasari; Fitri Komariyah, Erna
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 11 No. 2 (2022): Volume 11 Nomor 02 (Oktober 2022)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v11i2.391

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh koneksi politik terhadap kinerja keuangan pada perusahaan manufaktur yang ada di Indonesia. Penelitian dilakukan dengan menggunakan metode kuantitatif. Sampel ditentukan melalui metode purposive sampling, yang menghasilkan sampel sebanyak 112 perusahaan manufaktur di Indonesia selama periode 2018-2020. Pengujian hipotesis dilakukan dengan melakukan regresi linier menggunakan STATA. Hasil penelitian menunjukkan bahwa koneksi politik berpengaruh negatf terhadap kinerja keuangan pada perusahaan manufaktur di Indonesia.
Evaluasi Kewajiban Perpajakan Bendahara Universitas Papua Atas Pemotongan/Pemungutan PPh Atas Belanja Modal Tahun 2023 Nurrohman, Pungkas; Rahmawati, Ulfa
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5445

Abstract

The state treasurer plays an important role in implementing tax obligations related to the use of the APBN/APBD. This study explains the suitability of the implementation of tax obligations by the Treasurer of the University of Papua for PPh capital expenditure in 2023 when compared to applicable provisions. The researcher used a descriptive qualitative method. The results of the study indicate that the implementation of capital expenditure tax obligations is not fully in accordance with the provisions. Based on the results of the study, it is expected that the Manokwari Pratama Tax Office will provide counseling regarding the renewal of tax provisions to treasurers. In addition, the Pratama Tax Office needs to provide counseling for treasurers who do not understand the new tax provisions. Meanwhile, the University of Papua needs to create a forum with the Manokwari Pratama Tax Office in implementing SOPs for financial transactions with other parties.
Analisis Penentuan Materialitas dan Risiko Audit Dalam Opini Audit di Masa Pandemi : Studi Kasus Pada HLB Hadori Sugiarto Adi & Rekan Cabang Madiun Nova, Priska; Rahmawati, Ulfa; Widodo, Nova Maulud
Jurnal Pajak dan Keuangan Negara (PKN) Vol 6 No 2 (2025): Jurnal Pajak dan Keuangan Negara: Maret 2025
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v6i2.2901

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana HLB Hadori Sugiarto Adi & Rekan Cabang Madiun dalam menentukan materialitas dan risiko audit pada audit PT XXXX tahun 2022. Dalam penelitian ini unit analisisnya yaitu PT XXXX. Penelitian ini menggunakan pendekatan kualitatif dan dijabarkan secara deskriptif. Metode pengumpulan data dalam penelitian ini melibatkan data sekunder yang berasal dari laporan keuangan auditee tahun 2022, WP (Working Paper) auditee tahun 2023, dan ATLAS auditee tahun 2023. Hasil dari penelitian ini menunjukkan bahwa auditor menetapkan tingkat materialitas 3% dari saldo laba sebelum pajak Rp15.944.886.379 sehingga overall materiality sebesar Rp478.346.591, margin 50% dari overall materiality sehingga performance materiality sebesar Rp239.173.296, dan margin 3% dari performance materiality untuk ambang batas nilai yang tidak dikoreksi sebesar Rp7.175.199. Didapatkan AR 3%, RoMM 70%, dan DR 4%, berarti auditor memerlukan perencanaan pengujian substantif melalui suatu tahapan untuk memperoleh risiko yang bisa diterima bahwa ada kemungkinan kegagalan sebesar 4% saat menemukan salah saji yang material.
Co-Authors Aji, Eko Trian Pramono ANANDA SETIAWAN Ardiatus Subekti, Gemelthree Ardyansyah , Ananta Ardyansyah, Ananta Billy Simboh Cahyanindyah, Permatasari Cahyaningdyah, Permatasari Danar, Danar Desi Triyani Dewi, Yuni Rosita Diah Sulis Setyawati Dimas Ganda Permana Putra Erna Fitri Komariyah Fahrur Rijal Ardiyanto Faizi, Rusdi Fitriyani, Zenita Afifah Frendy Frendy Gemelthree Ardiatus Subekti Halleina Rejeki Putri Hartono Hasan, Muhammad Ainur Istiqomah, Inuk Wahyuni Kurniawati, Dhea Dwi Maghfiroh, Ainun Mahgfiro, Intan Dini Nareswari, Tsalis Nareswari, Tsalis Jauza Neena Zakia Nova, Priska Nurrohman, Pungkas Orbentega, Oktavia Nur Permatasari Cahyaningdyah Prasaja, Mukti - Putri, Ghaitsa Zahira Shofa Pradana Sa’diyah, Noviachri Imro’atul Subekti, Gemelthree Ardiatus Suhasto, RB. Iwan Noor Surwandono Surwandono Syaiful Ali Triyani, Desi Wibawa, Koerniawan Dwi Widodo, Nova Maulud Wijaya, Dika Putra