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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Engagement and Empowerment (IJE2) International Journal of Education, Social Studies, And Management (IJESSM) Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Riset Pendidikan dan Pengajaran (JRPP) Mitra Teras: Jurnal Terapan Pengabdian Masyarakat Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Dwi Handarini, Dwi
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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EXPLORING THE IMPACT OF COMPANY SIZE AS A MODERATING VARIABLE ON STOCK PRICE DETERMINANTS Anlinia, Neiska; Mardi; Handarini, Dwi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 1 (2024): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0501.06

Abstract

The research aims to analyze company size in relation to factors influencing stock prices. A fundamental analysis technique is utilized in the evaluation of share prices. Using a purposive sampling approach, the research determines the sample by analyzing the 2022 financial reports of Property and Real Estate. Moderated Regression Analysis (MRA) with Eviews software used to examine the impact of moderating. The results indicate that profitability and liquidity have a significant positive effect on stock prices, while capital structure has a significant negative effect. However, company size is unable to moderate the effects of profitability, liquidity, and capital structure on stock prices. After the Covid-19 pandemic, investors do not simultaneously consider financial performance and company size simultaneously in deciding to invest. This is due to the previous year's decline in Property and Real Estate sales, resulting in decreased company profits. This profit decrease may reduce company revenue, and pandemic conditions have led to increased company expenditures. When making an investment, this study might offer helpful information to take into account.
COMPANY CHARACTERISTICS INFLUENCE AUDIT REPORT LAG: MODERATING ROLE AUDITOR’S REPUTATION Kaafah, Najwa Silmi; Mardi; Handarini, Dwi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 2 (2024): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0502.16

Abstract

This study aims to measure the influence of company size and financial report complexity on audit report lag, with the auditor's reputation variable as a moderator variable. This research is classified as quantitative. The population of the research consists of real estate and property firms that are listed on the Indonesia Stock Exchange in 2023. The data analysis technique uses multiple regression analysis and Moderated Regression Analysis (MRA), to test whether or not there is a role for moderating variables. This research shows that a company's size has a significant and adverse effect on how long it takes to provide audit reports. Furthermore, there is a noteworthy and positive correlation between the intricacy of financial reports and the latency of audit reports. Nonetheless, the impact of financial report complexity and firm size on audit report delay is unaffected by the auditors' reputation.
EVALUASI KINERJA PEMERINTAH DAERAH: PERAN BELANJA DAERAH DAN DANA PERIMBANGAN DENGAN OPINI AUDIT SEBAGAI MODERASI Fadhila, Luthfiani; Utaminingtyas, Tri Hesti; Handarini, Dwi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.611

Abstract

This study was conducted to determine and analyze the impact of Regional Spending and Balanced Funds on Regional Financial Performance. The data used in this research is secondary data, sourced from budget realization reports. The unit of analysis is Provincial Government institutions that received audit opinions from 2015-2019. The sampling technique employed in this study is purposive sampling, resulting in 34 provinces with a total of 170 observations. The data analysis technique used in this research is Moderated Regression Analysis, with SPSS 27 as the analytical tool. The study's results indicate that Regional Spending and Balanced Funds have a significant impact, while Audit Opinions successfully moderate the effect of Regional Spending and Balanced Funds on Performance.
PERAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI ANTARA FINANCIAL DISTRESS, PROFITABILITAS DAN CORPORATE SOCIAL RESPOSIBILITY (CSR) TERHADAP MANAJEMEN LABA Cahyani, Regina; Hasanah, Nuramalia; Handarini, Dwi
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 4 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i4.11226

Abstract

This study aims to examine and analyze the impact of financial distress disclosure, profitability, and corporate social responsibility (CSR) on firm value, as well as to investigate the role of managerial ownership in moderating these relationships. This research uses a quantitative method with secondary data in the form of annual and sustainability reports from property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 - 2023, with a total of 22 samples and 66 data observations. The analysis used in this study includes descriptive statistical analysis, panel data regression analysis, and moderated regression analysis (MRA) with the help of Eviews 13 software. The research results indicate that financial distress and profitability significantly affect earnings management, while CSR has no effect. In addition, managerial ownership does not moderate the relationship between financial distress, profitability, and CSR on earnings management. These findings suggest that companies tend to manipulate earnings to maintain a positive image, while managerial ownership is not always effective in reducing agency conflicts during financial difficulties. This study provides insights for investors and managers in understanding the factors that influence earnings management practices. Keywords: earnings management, financial distress, profitability, corporate social responsibility, managerial ownership.
Analisis Perkembangan Tingkat Utang, Ukuran Perusahaan, dan Arus Kas Operasi Pada Sektor Properti dan Real Estate Selama 5 Tahun Terakhir Pujiastuti Pangestu, Rizma; Pahala, Indra; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 1 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0601.05

Abstract

This study aims to analyze the development of debt levels, company size, and operating cash flow in the property and real estate sector over the last 5 years. The method used in this research is descriptive statistical analysis using secondary data from the financial statements of 55 property and real estate companies listed on the IDX during the period 2019-2023. The analysis technique used is the DER as a proxy for debt levels, total assets as a proxy for company size, and the operating cash flow ratio. The results of the study indicate that the debt levels of the sample are still below the industry average, but there is an increase in total assets as a proxy for company size. Meanwhile, the average operating cash flow ratio for companies in this sector is below 1.
Akuntansi Keuangan dalam Era Digital: Peran Teknologi Blockchain dan AI dalam Transparansi dan Akuntabilitas Handarini, Dwi; Anugrah, Surya; Suyono, Windy Permata; Puspa, Eka Septariana
Jurnal Wahana Akuntansi Vol. 19 No. 2 (2024): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.19.0217

Abstract

The development of digital technology has changed various aspects of financial accounting, particularly in terms of transparency and accountability. Two key technologies that have the potential to revolutionise modern accounting systems are Blockchain and Artificial Intelligence (AI). Blockchain offers a secure, transparent, and immutable record-keeping system, while AI is able to automate the analysis of large amounts of data and detect suspicious patterns. This article aims to review the literature related to the implementation of Blockchain and AI in financial accounting and analyse their impact on transparency and accountability. The review shows that although these two technologies have great benefits, there are still various challenges such as immature regulations, limited technological infrastructure, and the readiness of human resources in the accounting industry.
FINANCIAL LITERACY, LIFESTYLE, AND SELF-CONTROL MODERATION ON MILLENNIALS’ CONSUMPTIVE BEHAVIOR IN JAKARTA Savitri, Frischa Anugerah; Handarini, Dwi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 6 No. 1 (2025): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0601.05

Abstract

This study investigates the relationship between financial literacy, lifestyle, and consumptive behaviour, with self-control as a moderating variable among the millennial sandwich generation in DKI Jakarta. From approximately 2 million millennials, an estimated 24.4% are classified as sandwich generation. Using this estimation and the Isaac and Michael table with a 5% margin of error, a sample of 350 respondents was selected through snowball sampling. A quantitative method was applied, and data were analysed using multiple linear regression (MLR) and moderated regression analysis (MRA) with SPSS version 29. The results reveal that financial literacy has a significant negative effect on consumptive behaviour, while lifestyle and self-control have significant positive effects. However, self-control does not moderate the effect of financial literacy or lifestyle on consumptive behaviour. These findings suggest that although self-control influences consumption directly, it does not alter the effects of other variables. This study emphasizes the importance of improving financial literacy as a key strategy to reduce consumptive behaviour, particularly among financially pressured groups like the sandwich generation.
STEM-Robotics Training for Science Teachers: Designing Interactive Learning Muliyati, Dewi; Purwahida, Rahmah; Handarini, Dwi; Permana, Handjoko; Bakri, Fauzi; Sabrina, Putri Marsha; Zain, Nisrina Tsabitah; Cahyani, Vina Dwi; Sholina, Wini; Mahmudah, Muhammad Suryauno
Mitra Teras: Jurnal Terapan Pengabdian Masyarakat Vol. 3 No. 1 (2024): Mitra Teras: Jurnal Terapan Pengabdian Masyarakat, Volume 3 Nomor 1, Juni 2024
Publisher : MJI Publisher by PT Mitra Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58797/teras.0301.02

Abstract

STEM education is critical in current teaching because it combines science, technology, engineering, and mathematics into a unified learning experience. STEM education focuses on educating students for the changing profession by developing critical thinking and problem-solving abilities while also addressing gender inequalities in STEM disciplines. Robotics, an important component of STEM education, provides hands-on learning experiences that pique students' curiosity and practical application of STEM principles. To overcome the scarcity of talented individuals in STEM industries, educators must get STEM and robotics training. This publication describes a STEM-Robotics training program meant to help science instructors incorporate robotics into their teaching techniques. The program seeks to improve instructors' robotics education skills, create new teaching techniques, bridge theory and practice, and improve student engagement and learning results. By combining hands-on robotics activities into the curriculum, the program hopes to foster dynamic learning settings that encourage creativity, critical thinking, and collaborative problem-solving abilities. This book describes the STEM-Robotics training program's rationale, organization, aims, and expected impact, emphasizing its importance in educating students for future employment in technology, engineering, and other STEM-related disciplines.
Procurement, Reform, Accountability, and Internal Control: Effects on Budget Absorption Lemana, Alifia Harfiani; Handarini, Dwi; Pahala, Indra
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.49547

Abstract

This study analyses the effect of goods/services procurement, bureaucratic reform, public accountability, and the Government Internal Control System (SPIP) on budget absorption in Ministries and State Institutions in Indonesia. This research was conducted with quantitative methods through multiple linear regression analysis to see the effect of independent variables on the dependent variable, and robustness tests to test the robustness of the model used. The results showed that public accountability has a significant effect on budget absorption, indicating that transparency and public accountability encourage the effectiveness of budget management. In contrast, the procurement of goods/services, bureaucratic reform, and SPIP had no significant effect on budget absorption. This is due to the revision of the Budget Implementation List (DIPA), bureaucratic reforms that focus more on administrative efficiency, and the implementation of the Government Internal Control System, which is not yet optimal. The results of this study are expected to provide insights for policymakers in improving budget absorption in the government sector.
Co-Authors A. Handjoko Permana Achmad Fauzi Anlinia, Neiska Apriani, Riska Gabrie ATI SUMIATI, ATI Ayyasyi, Alwan Burnika, Erwin Cahyani, Regina Cahyani, Vina Dwi Choirul Anwar Destria Kurnianti Dewi Muliyati Etty Gurendrawati, Etty Fadhila, Luthfiani Farid , Satria Rachman Fauzi Bakri Haneul Hidayat, Nurdin I Gusti Ketut Agung Ulupui Indra Pahala Kaafah, Najwa Silmi Karuniana Dianta Arfiando Sebayang Khairunnisa, Hera Lasniroha, Magdalena Lemana, Alifia Harfiani Mahmudah, Muhammad Suryauno Malzara, Vidia Ratu Balqis Mardi Marsofiyati Muhammad Yusuf Muharyadi, Amril Mundhiharno Nasution, Hafifah Noviana, Natasya Nuramalia Hasanah Pratama, Muhammad Raihan Pricilla, Ani Pujiastuti Pangestu, Rizma Purwahida, Rahmah Puspa, Eka Septariana Putri, Septyana Rahmah, Nafilah Alfa Respati, Dwi Kismayanti Rida Prihatni Rr Sri Kartikowati Sabrina, Putri Marsha safitri, gita Santi Susanti, Santi Sari, Rini Nurmala Sasmi, Aji Ahmadi Savitri, Frischa Anugerah Setiawan, Arbi Setyawan, Diki Sholina, Wini Sri Zulaihati, Sri Sugiharto, Ganang Ayom Surya Anugrah Suyono, Windy Permata Tri Hesti Utaminingtyas, Tri Hesti Unggul Purwohedi Wirawan, Vincent Wirologo, Haryo Kuncoro Wulandari, Arista Yaacob, Mohd Hasimi Zain, Nisrina Tsabitah Zairin, Gentiga Muhammad Zakaria, Adam