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All Journal Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman Jurnal Ekonomi, Bisnis, dan Akuntansi
Ratu Ayu Sri Wulandari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA Fauziyyah Ramadhani Lindra; Irianing Suparlinah; Ratu Ayu Sri Wulandari; Agus Sunarmo
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 24, No 2 (2022)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.134 KB) | DOI: 10.32424/jeba.v24i2.3008

Abstract

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT DELAY DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI SELAMA PANDEMI COVID-19 Aulia Bella Marinda; Rini Widianingsih; Wita Ramadhanti; Atiek Sri Purwati; Ratu Ayu Sri Wulandari
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2023.2.1.9471

Abstract

This research aims to determine and analyze the effect of good corporate governance on audit delay with profitability as a moderating variable. The population in this research are financial sector companies listed on the Indonesia Stock Exchange during the period 2020-2021. The sampling technique used is purposive sampling and obtained as many as 180 samples. This research used secondary data types in the form of financial reports and annual reports of each company. The data analysis technique used is multiple linear regression analysis and moderation regression analysis. The result of the research using SPSS version 25 show that: (1) Audit committee has a negative effect on audit delay, (2) Institutional ownership has a negative effect on audit delay, (3) Independent commissioners have no effect on audit delay, (4) Profitability is unable to moderate the influence of audit committee on audit delay, (5) Profitability is able to moderate the effect of institutional ownership on audit delay, and (6) Profitability is unable to moderate the effect of independent commissioners on audit delay.
Pengelolaan Aset Wakaf di Indonesia Triani Arofah; Ratu Ayu Sri Wulandari; Gista Rismayani
Jurnal Riset Akuntansi Soedirman Vol 4 No 2 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.2.19688

Abstract

This study examines waqf asset management in Indonesia by synthesizing existing literature from governance, accountability, and implementation perspectives. The purpose of this study is to identify the dominant institutional factors that explain the persistent gap between the normative potential of waqf and its practical performance. Using a structured literature review approach, this study analyzes 107 Scopus-indexed journal articles relevant to waqf governance, accounting-based accountability, and institutional capacity. The findings indicate that ineffective waqf asset management is primarily driven by fragmented governance structures, weak accountability mechanisms—particularly in accounting and reporting practices—and limited implementation capacity within waqf institutions. These three dimensions are interrelated and jointly determine the effectiveness and sustainability of waqf asset management, rather than operating as isolated factors. The study contributes to the literature by offering an integrative conceptual framework that links governance and accountability with implementation capacity as a mediating institutional condition. Practically, the findings provide evidence-based insights for policymakers and waqf practitioners to strengthen governance arrangements, improve accounting-based accountability, and enhance institutional capacity to support more effective and sustainable waqf asset management in Indonesia.
Pelatihan dan Pendampingan Pengelolaan Aset Wakaf Wita Ramadhanti; Triani Arofah; Ratu Ayu Sri Wulandari; Oman Rusmana; Adi Indrayanto
Jurnal Pengabdian Bisnis dan Akuntansi Vol 4 No 2 (2025): Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2025.4.2.18506

Abstract

This community service program aims to enhance the capacity of nazhir in managing waqf assets through structured training and mentoring. Many waqf managers in Indonesia still face challenges related to administrative governance, assets mapping, reporting, and the development of productive waqf business model. The program was implemented through workshop, interactive discussion, and on-site mentoring focusing on sharia compliance, financial recording, documentation, and strategic planning for productive waqf. The results indicate significant improvements in nazhir competencies, particularly in asset documentation and the preparation of simple management plans for waqf development. This program contributes to strengthening waqf governance and optimizing the economic and social benefits of waqf assets for the community.
Co-Authors Adi Indrayanto Agus Sunarmo Atiek Sri Purwati Aulia Bella Marinda Fauziyyah Ramadhani Lindra Gista Rismayani IRIANING SUPARLINAH Oman Rusmana Rini Widianingsih Triani Arofah Triani Arofah Wita Ramadhanti