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All Journal Jurnal Ekonomi Kuantitatif Terapan Jurnal Dinamika Akuntansi Gadjah Mada International Journal of Business Jurnal Ekonomi & Studi Pembangunan Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Government and Political Issues Jurnal Keuangan dan Akuntansi Terapan (KUAT) Indonesia Auditing Research Journal Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika
Dyah Purwanti
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Case Analysis Of Revenue Recognition Fraud Of Pt Garuda Indonesia (Persero) Tbk In 2018 Prayoga, Made Hari; Purwanti, Dyah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 2 No. 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i2.63

Abstract

The purpose of this study is to analyze cases of revenue recognition fraud at PT Garuda Indonesia that occurred for the 2018 financial statements. This case attracted public attention because PT Garuda as one of the leading state-owned airlines in Indonesia is known for its service performance. In order to achieve our research objectives, we investigated these fraud cases with a qualitative approach. The findings of the study are that PT Garuda Indonesia committed fraud by acknowledging compensation income for the right to install connectivity and entertainment service equipment on board and content management from the agreement with PT Mahata Aero Teknologi in the consolidated financial statements of PT Garuda Indonesia (Persero) Tbk in 2018. Action This is an intent or negligence and is included in the cook the book scheme, namely recognizing income before it can be recognized. Fraud is driven by industrial pressures in the form of unfavorable industrial conditions and financial pressures in which companies try to book maximum profits in order to achieve the target set. The result of the action is that the resulting financial statements are materially misleading.
Implementation Of PSAK 71 Financial Instruments In The Banking Sector During The Covid-19 Pandemic Yusdika, Arlie Irham; Purwanti, Dyah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.72

Abstract

This study aims to analyze the impact of the COVID-19 pandemic on the application of PSAK 71 around financial instruments in the banking sector. The study uses a qualitative method with a literature study approach and content analysis. This study observes changes in the allowance for impairment losses (CKPN) balance from the fourth quarter of 2019 to the third quarter of 2020. The study shows a significant increase in the balance of allowance for impairment losses, which impacted the disclosure of earnings in the financial statements. Moreover, banks should reclassify credit risk status. However, government intervention limited this reclassification. It has implications for decreasing the reliability of presenting the financial statements' quality of information on instruments.
THE EFFECT OF FINANCIAL DISTRESS AND TAX LOAD ON TAX INCENTIVE PARTICIPATION PROGRAMS AFFECTED BY THE COVID-19 PANDEMIC Yuwono, Trisno; Purwanti, Dyah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 2 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i2.172

Abstract

During the Covid-19 pandemic, The Government of Indonesia implemented tax incentive programs for taxpayers affected by Covid-19. This study examines several factors that affect companies' participation in tax incentives, while The population data used consists of 139 companies listed on the Indonesia Stock Exchange. The data is secondary data from quarterly and financial reports of the listed firm on the Indonesia Stock Exchange. This study employs logistic regression analysis to examine the motivation to participate in the program. Our findings relieve that financial distress motivates the companies to engage in the tax incentive program. On the other hand, the tax burden positively affects the company's participation in the tax incentive program.
THE EFFECT OF NATIONAL ECONOMIC RECOVERY ON THE FINANCIAL PERFORMANCE DURING THE COVID-19 PANDEMIC Prabawa, Aditya Restu; Purwanti, Dyah
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 1 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i1.2073

Abstract

The COVID-19 pandemic triggered a health crisis and ultimately had a broad impact on business. The slowdown in economic activity resulted in many businesses failing. In this crisis, the government's role is crucial in improving the economy. Based on the phenomenon, the study analyzes the impact of government roles and firm characteristics on financial performance during COVID-19. The sample is an Indonesian-listed company in the non-financial sector during 2020. Government intervention is proxied by National Economic Recovery (in Indonesia, known as Pemulihan Ekonomi Nasional-PEN) and firm characteristics by liquidity, efficiency, and market power. The study employed the difference-in-difference method to analyze the intervention and used ordinary least squares. National Economic Recovery is found inadequate to raise a firm's financial performance. Otherwise, efficiency and market power positively affect the firm financial performance. The study has some practical implications to execute. First, it is suggested that the government provide unemployment benefits equivalent to wage loss caused by the pandemic. Second, the firm must use its liquidity to adapt quickly to the environment since unused liquidity will be useless in the short term. Third, firms must also raise efficiency and market power to survive the pandemic.
PENDAMPINGAN PENCATATAN DAN PELAPORAN KEUANGAN BUMDESA DENGAN APLIKASI MICROSOFT EXCEL: PENGABDIAN KEPADA MASYARAKAT PADA BUMDESA KABUPATEN LEBAK, BANTEN Hamzah, Andy P.; Purwanti, Dyah
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i2.20327

Abstract

BUMDesa di Kabupaten Lebak, Provinsi Banten belum menyusun laporan keuangan berdasarkan kaidah akuntansi sesuai dengan Standar Akuntansi yang berlaku. Pembukuan transaksi keuangan BUMDesa dilakukan dengan pembukuan sederhana. Kondisi mengakibatkan BUMDesa belum dapat menyajikan laporan keuangan yang merepresentasikan akuntabilitas pengelolaan keuangan BUMDesa. Pengelola BUMDesa mengakui keterbatasan kompetensi dari sumber daya manusia BUMDesa untuk menyusun laporan keuangan dengan benar. Salah satu penyebab keterbatasan kompetensi tersebut adalah pegawai keuangan tidak memiliki latar belakang pendidikan akuntansi dan minimnya pelatihan akuntansi dan penyusunan laporan keuangan. Oleh karena itu, kegiatan Pengabdian kepada Masyarakat (PkM) ini berupaya membantu memecahkan permasalahan tersebut dengan mengadakan seminar dan pelatihan pencatatan dan penyusunan laporan keuangan BUMDesa dengan aplikasi Microsoft Excel. Hasil dari kegiatan pengabdian kepada masyarakat yaitu dengan adanya kegiatan seminar dan pelatihan ini, kami harapkan pengelola BUMDesa dapat membukukan setiap transaksinya ke dalam laporan keuangan yang sesuai dengan kaidah akuntansi.Kata Kunci: BUMDesa; Proses Akuntansi; Laporan Keuangan, Aplikasi Akuntansi MS Excel
Endogenous Modeling of the Effect of Gender Development on Poverty in Indonesia in 2021 Sihombing, Pardomuan Robinson; Nurhidayati, Nurhidayati; Purwanti, Dyah; Budiantono, Sigit; Arsani, Ade Marsinta
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 21, No 2 (2023): September 2023
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v21i2.16797

Abstract

Gender development and Poverty are two interrelated issues in the context of development. The study examined the effect of the Gender Development Index (GDI) on Poverty in 514 urban districts in Indonesia in 2021. The modeling uses the 2SLS method with IPG as the instrumented variable, gender empowerment index (GEI), the average length of schooling ratio as an instrumental variable, and Gross Regional Domestic Product (GRDP) as an exogenous variable. The results showed that the Gross Regional Domestic Product, Gender Empowerment Index, and Length of School Ratio significantly positively affected the Gender Development Index. On the other hand, the Gross Regional Domestic Product and Gender Development Index significantly negatively affect Poverty. Comprehensive and targeted policies are needed to increase gender equality in the economy and reduce Poverty
Co-Authors Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Ade Marsinta Arsani Aditya Restu Prabawa Akhmad Priharjanto Andy Prasetiawan Hamzah Ari Kuncoro Ari Kuncoro Arifah Fibri Andriani Arifah Fibri Andriani, Arifah Fibri Arsani, Ade Marsinta Budiantono, Sigit Budiantoro, Sigit Ghulbudin Isham Natser, Ghulbudin Isham Hamzah, Andy P. I Dewa Gede Sunanjaya IGMA Dharmakarja Luhur Priyantoko Aji Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Pardomuan Robinson Sihombing Prabawa, Aditya Restu Prayoga, Made Hari Ramdhany Achmad Noer Pare Rino Romadhoni Sigit Budiantono Sigit Budiantono Sigit Budiantono Trisno Yuwono Yusdika, Arlie Irham Yuwono, Trisno