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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Gema Stikubank JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Students´ Journal of Accounting and Banking Journal of Accounting and Investment Proceeding SENDI_U Akuisisi : Jurnal Akuntansi Accounting Analysis Journal Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JMM (Jurnal Masyarakat Mandiri) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi Politala JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal Research of Social Science, Economics, and Management IIJSE
Jacobus Widiatmoko, Jacobus
Faculty Of Economics And Bussiness, Stikubank University, Semarang, Indonesia Tri Lomba Juang, Mugassari, Semarang, Central Java
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PELATIHAN DAN PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN-ENTITAS MIKRO KECIL MENENGAH BAGI PELAKU UMKM Kentris Indarti, Maria Goreti; Widiatmoko, Jacobus; Setiawan, Mulyo Budi; Badjuri, Achmad
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 3 (2021): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.837 KB) | DOI: 10.31764/jmm.v5i3.4696

Abstract

Abstrak:       Kegiatan  pengabdian masyarakat ini bertujuan memberi pemahaman tentang arti penting laporan keuangan bagi pelaku UMKM pengrajin bambu di Jawa Tengah serta  memberi pelatihan dan pendampingan  agar mereka mampu menyusun laporan keuangan berdasarkan standar akuntansi yang berlaku, yaitu SAK EMKM dan mengimplementasikan dalam usaha mereka. Berdasarkan komunikasi awal dengan mitra, diperoleh informasi masalah yang dihadapi yaitu belum memahami arti penting dan manfaat laporan keuangan, belum menyusun laporan keuangan dengan benar, dan belum mampu menghitung laba rugi dan tidak mengetahui apakah proses produksi sudah dilakukan dengan efisien, sehingga tidak mengetahui perkembangan usaha mereka. Solusi yang ditawarkan adalah memberi pelatihan dan pendampingan dalam penyusunan laporan keuangan berdasar SAK EMKM. Metode pelaksanaan yang digunakan: ceramah untuk menyampaikan konsep materi, praktik menyelesaikan satu siklus akuntansi dalam bentuk kasus, dan melakukan pendampingan di lapangan. Hasil monitoring dan evaluasi  menunjukkan bahwa para peserta mampu menyerap lebih dari 70% materi pelatihan yang diberikan. Para peserta juga merasa puas dan memandang bahwa pelatihan SAK EMKM ini penting dan bermanfaat. Abstract:  This community service activity aims to provide an understanding of the importance of financial reports for bamboo craftsmen MSMEs in Central Java and provide training and assistance so that they are able to prepare financial reports based on applicable accounting standards, namely SAK EMKM and implement them in their business. Based on initial communication with partners, information on the problems faced were obtained, namely not understanding the importance and benefits of financial statements, not preparing financial reports correctly, and not being able to calculate profit and loss and not knowing whether the production process was carried out efficiently, so that they did not know business developments they. The solution offered was to provide training and assistance in preparing financial reports based on SAK EMKM. The implementation method used: lectures to convey material concepts, practice completing one accounting cycle in the form of cases, and providing assistance in the field. The results of monitoring and evaluation showed that the participants were able to absorb more than 70% of the training material provided. The participants were also satisfied and saw that the SAK EMKM training was important and useful.
THE DETERMINANS OF EARNINGS RESPONSE COEFFICIENT: An Empirical Study for The Real Estate and Property Companies Listed on The Indonesia Stock Exchange Widiatmoko, Jacobus; Indarti, MG. Kentris
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.27321

Abstract

Abstract This study aimed to examine the influence of the earnings persistence, growth, systematic risk, capital structure, and company’s size on the earnings response coefficient.The population of this research arethe real estate and property companies listed on the Indonesia Stock Exchange from 2011-2014.Samples were selected by using the purposive sampling method and obtained as much as 52, 52, 51 and 50 companies respectively. The ordinary least square regression was used in this research to analyze the data.The result shows that the earnings persistenceand capital structurehavepositive and significant effect on the earnings response coefficient, the company’s growth has negative and significant on earnings response coefficient, while systematic risk, and firm size have no effect on earnings response coefficient. Key words: earnings persistence, company’s growth, systematic risk, capital structure, company’s size and earnings response coefficient
Pengaruh Kinerja Keuangan Dan Inflasi Terhadap Tingkat Bagi Hasil Deposito Mudharabah Pada Bank Umum Syariah Rahmatika, Ida Ayu; Widiatmoko, Jacobus
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 13, No 01 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i01.36328

Abstract

This research amied to examine the effect of ROA, FDR, OER/BOPO, and inflation toward the rate of return mudharabah deposit islamic bank in Indonesia on 2015-2019. This research use quatitative method and the data use is secondary data. Sampling technique in this research use purposive sampling method. The sampel in this research is 11 islamic bank has been registered in OJK on 2015-2019. The method use in this research is multiple linier regression. The result of this research show that (1) ROA, FDR, BOPO, and inflation simultaneously has a effect on the rate of return mudharabah deposits. (2) ROA and BOPO partially has no effect and significant on the rate of return mudharabah deposits. (3) FDR partially has a positive and significant effect on the rate of return mudharabah deposits. (4) Inflation partially has a negative significant effect on the rate of return mudharabah deposits.
PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY CAPITAL Pangestika, Pradina Sulfa; Widiatmoko, Jacobus

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.747 KB) | DOI: 10.31955/mea.v5i2.1298

Abstract

Penelitian ini bertujuan untuk membahas pengaruh GCG dan ICD terhadap COEC. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019, dengan menggunakan teknik analisis purposive sampling dan regresi linier berganda. Memperoleh hasil kualitas audit berpengaruh positif signifikan terhadap COEC, dan kepemilikan institusional, ukuran perusahaan berpengaruh negatif signifikan terhadap COEC, sedangkan komite audit, dewan komisaris, ICD dan leverage tidak berpengaruh terhadap COEC.
Pengaruh Mekanisme Corporate Governance Dan Gender Diversity Terhadap Konservatisme Akuntansi : Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2018-2021 Adinda, Tasya; Widiatmoko, Jacobus; Indarti, M.G. Kentris
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 02 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i02.66565

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kepemilikan manajerial, dewan komisaris independen, komite audit, dan gender diversity terhadap konservatisme akuntansi. Penelitian ini menggunakan dua variabel kontrol yaitu leverage dan ukuran perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 4 tahun berturut-turut dari tahun 2018 – 2021. Pemilihan sampel dengan menggunakan teknik purposive sampling menghasilkan 628 data perusahaan. Hasil yang diperoleh dengan regresi linier berganda menunjukkan bahwa gender diversity berpengaruh positif dan signifikan. Sedangkan kepemilikan manajerial, dewan komisaris independen, dan komite audit tidak berpengaruh. Pengujian terhadap variabel kontrol menunjukkan bahwa ukuran perusahaan berpengaruh negatif dan signifikan, sedangkan leverage tidak berpengaruh.
Pengaruh Environmental, Social, and Governance (ESG) disclosure terhadap kinerja keuangan dengan gender diversity sebagai variabel moderasi Sari, Putri Sekar; Widiatmoko, Jacobus
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine the effect of ESG Disclosure on financial performance. ESG disclosure provides a more complete picture of the sustainability aspects of corporate performance, which supports regulatory reporting in Indonesia. The research method uses quantitative methods with Moderated Regression Analysis (MRA). The results showed that ESG disclosure affects ROA. The better the quality of ESG disclosure can improve financial performance. It has not been proven that gender diversity has an influence on financial performance and moderates the relationship between ESG disclosure and ROA. The company's financial performance is negatively influenced by the control variables SIZE and LEV.
Pengaruh mekanisme corporate governance, audit tenure, dan kualitas audit terhadap nilai perusahaan Sari, Kiki Evita Kenada; Widiatmoko, Jacobus; Indarti, Maria Goreti Kentris
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v6i1.3730

Abstract

This research needs to be done to review the value of a good company in the presence of several factors. These factors include good corporate governance: managerial ownership, independent commissioners, institutional ownership, audit tenure, audit committee, and audit quality. The purpose of this study is to examine the effect of corporate governance mechanisms on firm value, with firm size, leverage, and profitability as control variables. All manufacturing companies listed on the Indonesia Stock Exchange in 2019–2021 are the population of this study. The sample selection applied purposive sampling and obtained 393 data. Multiple linear regression analysis was used in this study. The results showed that there is an effect of managerial ownership, independent commissioners, and audit tenure on firm value. Meanwhile, institutional ownership, audit committee, and audit quality have no effect on firm value. Furthermore, all control variables affect firm value.
Pengaruh Mekanisme Corporate Governance dan Investment Opportunity Set Terhadap Kualitas Laba napitu, ike oktavia; Widiatmoko, Jacobus; Indarti, Maria Goreti Kentris
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 03 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i03.83842

Abstract

Riset berikut dimaksudkan agar dapat memahami bagaimana laba perusahaan barang konsumsi yang terdaftar di BEI selama periode 2019 - 2022 dipengaruhi oleh mekanisme manajemen perusahaan dan kumpulan peluang investasi. Pada situasi ini, sistem manajemen perusahaan diperkuat oleh rapat komite audit, komisaris independen, konsentrasi kepemilikan, kepemilikan manajerial, kepemilikan institusional, dan kualitas audit. Sementara investment opportunity set diproksikan memakai capital expenditures to book value of asset (CA/BVA). Perusahaan penghasil barang konsumsi dimana tercantum dalam Bursa Efek Indonesia tahun 2019 sampai 2022 ialah subjek riset ini. Sampel memakai teknik purposive sampling melalui kualifikasi yakni perusahaan di mana tercantum dalam BEI, perusahaan tidak menerbitkan annual report serta Entitas bisnis yang mengalami kerugian finansial sepanjang tahun 2019 hingga 2022. Pada riset ini, sampel yang bisa diambil ialah 29 perusahaan, dan data pengamatan yang dikumpulkan berjumlah 116. Pengujian hipotesis memakai analisis regresi sederhana. Hasil riset mendapatkan hasil kepemilikan institusional dan komite audit mempunyai efek positif yang signifikan, sedangkan komisaris independen memiliki efek negatif yang signifikan. Konsentrasi kepemilikan, kepemilikan manajer, kualitas audit, dan set peluang investasi tidak mempengaruhi kualitas laba.
Corporate governance and cost of equity capital: the mediation role of accounting conservatism Widiatmoko, Jacobus; Indarti, Maria Goretti Kentris
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21977

Abstract

Research aims: This study examines the effect of corporate governance as proxied by institutional and managerial ownership and profitability on the cost of equity capital, both directly and indirectly, through accounting conservatism as a mediating variable.Design/Methodology/Approach: The population of this study was manufacturing companies listed on the Indonesia Stock Exchange in 2020–2022. The sample selection was carried out using the purposive sampling method, resulting in 230 data points and then tested using multiple linear regression.Research findings: Institutional ownership and profitability were revealed to have a positive influence on accounting conservatism, while managerial ownership had no influence. Profitability and accounting conservatism exerted a negative effect on the cost of equity capital. However, institutional ownership generated a positive effect, but managerial ownership did not affect the cost of equity capital. Further test results uncovered that the impact of institutional ownership and profitability on the cost of equity capital was mediated by accounting conservatism.Theoretical contribution/Originality: The findings of this research enrich previous research regarding the economic consequences of corporate governance, profitability, and accounting conservatism in equity markets in developing countries, especially Indonesia.Practitioner/Policy implication: The results of this research can be used as consideration for investors in developing country capital markets when making investment decisions.Research limitation/Implication: This research has limitations, including the relatively low adjusted R2 value. Proxies for corporate governance from ownership and board structure should be included in future studies.
Pengaruh Good Corporate Governance dan Pengungkapan Sustainability Report terhadap Kinerja Keuangan Perusahaan Zuraida Innasya; Widiatmoko, Jacobus; Indiarti, Maria
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to determine the effect of good corporate governance and sustainability report disclosure on financial performance with company size as a control variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Aspects of good corporate governance are proxied by institutional ownership, independent board of commissioners and audit committee. Financial performance in this research uses the profitability ratio, namely Return On Assets (ROA). Sample selection was carried out using a purposive sampling method, the result was that 53 companies became research objects. Data analysis was carried out using multiple linear regression techniques, run through the IBM SPSS Statistics 26 program. The findings from this study indicate that sustainability report disclosures have a significant positive influence on financial performance. However, factors such as institutional ownership, the existence of an independent board of commissioners and the structure of the audit committee apparently do not have a significant impact on the company's financial performance.
Co-Authors Achmad Badjuri Adinda, Tasya Agustina, Belinda Anggraeni, Arista Widya Ani Sagita Sofi, 15.05.52.0303 Anindya Setyaningrum, 14.05.52.0166 Arisani, Mega Dewi Atiaqsa, Frans Citra Dewi, 14.05.52.0018 Dhikaton Putra Agustian, 14.05.52.0171 Frisnanto Bagas Lazuardi, 14.05.52.0145 Harijanto, Malvin Hariman Ika Mayangsari, Ika Indahsari, Novi Indarti, M. G. Kentris Indarti, Maria Goretti Kentris Indiarti, Maria Kentris Indarti Kurniawati, Thalia Arum Liviana, Audymia Malau, Joel Pardin Mulia, Salsabilla Mulyo Budi Setiawan Nadiah Dwi Retno, 15.05.52.0302 napitu, ike oktavia Novi Kurniawati Novia Kurniawati, Puji Pangestika, Pradina Sulfa Prastyanti, Tessa Rachel Pratiwi, Annisa Anjani Predo Benny Irawan, 14.05.52.0099 Puspaningtyas, Diahsari Rachma, Bertha Aprilia Rahmatika, Ida Ayu Rudiansyah, 14.05.52.0092 Sari, Kiki Evita Kenada Sari, Putri Sekar Viona Adikasiwi Vitara Arta Ciputri, 14.05.52.0167 Vitara Arta Ciputri, 14.05.52.0167 Wiwien Djoko Prasetiyo, 15.05.52.0105 Yunita Indra Dewi, 14.05.52.0095 Zuraida Innasya