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All Journal Akbis: Media Riset Akuntansi dan Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Industri dan Inovasi (INVASI) Indatu Journal of Management and Accounting
Cut Widy Aulia Putri
Universitas Teuku Umar
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Social Sciences Transportation Other

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Firm Characteristics and Financial Reporting Quality: A Case of Property and Real Estate Companies listed in Indonesian Stock Exchange Cut Widy Aulia Putri; Mirna Indriani
Journal of Accounting Research, Organization and Economics Vol 2, No 3 (2019): JAROE, Vol.2 No.3 December 2019
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.788 KB) | DOI: 10.24815/jaroe.v2i3.14849

Abstract

Objective – This study aims to investigate the impact of firm characteristics, namely leverage, profitability, and firm size, on financial reporting quality as measured by discretionary accruals.Design/methodology – This sample of this study is Property and Real Estate companies listed in the Indonesian Stock Exchange (IDX) for the period of 2015 to 2017. In total, there are 36 firms chosen as the samples for this study or 108 observations. The data was analyzed using the multiple regression method.Results – This study demonstrates that the leverage and profitability have significant impact on financial reporting quality, while firm size has no significant impact on financial reporting quality.
Peningkatan Kemampuan Branding UMKM Melalui Proses Digitalisasi Bisnis Rizki Agam Syahputra; Cut Widy Aulia Putri; Noer Octaviana Maliza; Rachmatika Lestari
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 1 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (869.096 KB)

Abstract

Pengabdian masyarakat merupakan rangkaian aktivitas dilakukan sebagai cara untuk memperbaiki kehidupan masyarakat atau untuk mengatasi masalah sosial dan ekonomi tertentu. Untuk menujang digitalisasi UMKM desa, dilakukan kegiatan pengabdian masyarakat oleh dosen lintas prodi Universitas Teuku Umar (UTU), dengan tujuan untuk membantu proses digitalisasi bisnis UMKM di wilayah Barat-Selatan Aceh. Kegiatan ini bertemakan Digitalisasi Bisnis UMKM Aceh Barat-Selatan. Kegiatan dilaksanakan di Aula Korpus IBT Universitas Teuku Umar (UTU), Kabupaten Aceh Barat, Provinsi Aceh dengan mengundang pelaku UMKM, Tenang IBT UTU serta mahasiswa yang ingin terjun kedalam dunia bisnsis digital. Hasil yang dicapai pada kegiatan ini adalah meningkatnya digital iterasi bagi pelaku UMKM dan menurukan kesejangan kecapakan digital antara UMKM daerah dan usaha di kota besar.
Peran Moderasi Mekanisme Corporate Governance pada Pengaruh Karakteristik Perusahaan dan Financial Distress Terhadap Kualitas Pelaporan Keuangan Putri, Cut Widy Aulia; Amri, Abrar; Risnafitri, Hafizhah; Mahdani, Rimal; Firman Hastuti, Cut Sri
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 1 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i1.9272

Abstract

The purpose of this study is to analyze the influence of firm characteristics and financial distress on the quality of financial reporting, along with the moderation role of corporate governance mechanisms on the relation of firm characteristics and financial reporting quality, and the moderation role of corporate governance mechanisms on the relation of financial distress and financial reporting quality of property and real estate companies listed on the Indonesia Stock Exchange from 2013 to 2017. Total observations on this study were 192. Datas were obtained from annual reports and were analyzed with SEM-PLS using WarpPLS. This study found that (1) firm characteristics have significant impact on financial reporting quality, (2) financial distress has significant impact on financial reporting quality, (3) corporate governance mechanisms moderate the relation of firm characteristics and financial reporting quality, (4) corporate governance mechanisms moderate the relation of financial distress and financial reporting quality.
The Potential of Blockchain to Increase the Effectiveness of Management Accounting: A Systematic Literature Review Mahdani, Rimal; Putri, Cut Widya Aulia; Risnafitri, Hafizhah
Indatu Journal of Management and Accounting Vol. 1 No. 1 (2023): September 2023
Publisher : Heca Sentra Analitika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60084/ijma.v1i1.82

Abstract

This comprehensive literature review examines how blockchain technology may enhance management accounting procedures. The investigation indicates that blockchain technology might change financial data administration and transmission, improving precision, effectiveness, and dependability. However, scalability, interoperability, and data protection must be addressed. The review also underlines the need for greater research to fully understand how blockchain technology affects management accounting in ever-changing organizational contexts. Empirical studies examine blockchain technology's actual applications, whereas conceptual studies examine theoretical frameworks and models. Integrating blockchain technology with Artificial intelligence (AI) and eXtensible Business Reporting Language (XBRL) enhances its use in accounting systems. The study shows that blockchain technology might alter management accounting operations, improving financial data quality and dependability for decision-making. Electronic procurement, when integrated with Enterprise Resource Planning (ERP) and Accounting Information Systems (AIS), can improve transparency, efficiency, and operational automation. This report suggests additional research, adoption strategies, training methodologies, data privacy concerns, and ongoing monitoring.
Evaluasi Kesehatan dan Keselamatan Kerja pada Stasiun Sterilizer dengan Metode HIRARC di PT. Beurata Subur Peusada Maliza, Noer Octaviana; Putri, Cut Widy Aulia
Jurnal Industri dan Inovasi (INVASI) Vol 1, No 2 (2024): Maret
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64670/invasi.v1i2.9919

Abstract

PT. Beurata Subur Peusada merupakan pabrik yang bergerak di bidang industri pengolahan minyak kelapa sawit (PMKS). PT. Beurata Subur Persada berada di wilayah Desa Babah Dua, Kecamatan Tadu Raya, Kabupaten Nagan Raya. Berdasarkan data historis perusahan selama periode 2019-2022 telah terjadi 5 kasus kecelakaan pada stasiun sterilizer PT. Beurata Subur Peusada. Tujuan dilakukannya penelitian ini adalah untuk mengkondisikan tingkat angka kecelakaan kerja yang cukup siginfikan pada stasiun sterilizer. Metode yang digunakan adalah Hazard Identification Risk Assessment and Risk Control (HIRARC). Hasil penilaian risiko dari pada stasiun sterilizer PT. Beurata Subur Peusada yang berpotensi bahaya masing masing terdiri dari 25% risiko extreme, 50% risiko medium, dan 25% risiko high, dan 0% risiko Low. Tindakan pengendalian yang dapat dilakukan adalah memberikan pengarahan kepada pekerja agar bekerja sesuai SOP perusahaan dan selalu menggunakan APD, mengadakan pelatihan ataupun seminar kepada pekerja yang didalamnya terdapat anjuran menggunakan APD dan selalu bekerja sesuai SOP serta memperketat peraturan
Co-Authors Abrar Amri Cut Sri Firman Hastuti Lestari, Rachmatika Mirna Indriani Noer Octaviana Maliza Rimal Mahdani Risnafitri, Hafizhah Rizki Agam Syahputra