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Jaswadi, Jaswadi
Politeknik Negeri Malang
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SIAPKAH PARA DOSEN AKUNTANSI DI PERGURUAN TINGGI VOKASI DALAM MENYAMBUT DATANGNYA REVOLUSI INDUSTRI 4.0 ? Putri, Diana Rino; Eltivia, Nurafni; Kamayanti, Ari; Jaswadi, Jaswadi
Media Mahardhika Vol 18 No 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.147 KB) | DOI: 10.29062/mahardika.v18i3.184

Abstract

In developing countries such as Indonesia, a large number of academics are unfamiliar with the true meaning of terms such as Big Data, Exabyte, Petabyte, Brontobyte, Artificial Intelligence, Machine Learning, Data Mining, Data Warehousing, Distributed Processing, Grid Computing and Cloud Computing. In this paper, we report the results of a survey carried out to ascertain the current level of awareness regarding Big Data among academics in Vocational College. Respondents to a questionnaire formulated for this purpose. Results of the survey seem to indicate that there is a need for multi-faceted efforts aimed at creating awareness regarding Big Data, the related technologies, challenges and future prospects.
Dekonstruksi Tafsir Ayat-Ayat Berbasis Gender Dalam Perspektif Pemikiran Feminisme Barat Dan Islam Dozan, Wely; Wadi, Hopizal; Jaswadi, Jaswadi
AL-WARDAH: Jurnal Kajian Perempuan, Gender dan Agama Vol 15, No 1 (2021): Edisi Juni 2021
Publisher : IAIN TERNATE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46339/al-wardah.v15i1.377

Abstract

Akhir-akhir ini, diskursus terhadap kajian gender merupakan persoalan penting untuk digali dalam berbagai perspektif khususnya dalam pemikiran barat dan Islam. Gender selama ini marak berkembang, lebih-lebih mendapatkan perhatian penting sehingga kemudian gender mengalami dinamika yang cukup signifikan untuk dirumuskan melalui upaya kesungguhan para cendekiawan-cendekiawan Muslim dan pemikiran barat untuk menguarikan kembali terhadap isu gender sekaligus pembelaan terhadap perempuan. Fokus penelitian ini melihat beberapa aspek mendasar yang menjadi pokok-pokok permasalahan yang dikaji adalah dekonstruksi tafsir ayat-ayat gender dalam perspektif pemikiran feminisme barat dan Islam yang dianalisis sebagai pembahasan sekaligus menjawab problematika penelitian tersebut. Jenis penelitian adalah pendekatan studi pustaka (library research) yaitu menganalisis data dalam berbagai keragaman yang termuat berbagai jurnal, buku, artikel sebagai bahan mendukung dalam merumuskan jawaban penelitian ini. Secara garis besar yaitu konsep gender merupakan peran penting untuk melindungi perempuan dalam aspek posisi perempuan untuk merealisasikan keadilan berbasis gender. Dekonstruksi tafsir ayat-ayat berbasis gender dilakukan sebagai upaya penting untuk menghilangkan budaya partriarkhi, karena perempuan statusnya sebagai mahluk yang utuh memiliki peran dalam sejarah peradaban manusia. (Objektivis Netral Gender) semata-mata melindungi perempuan baik dari aspek biologis, perbedaan, psikologis, untuk memperjuangkan keadilan dan kesataraan gender. Sehingga feminisme sebagai jalan alternatif untuk berjuang menyuarakan persamaan hak antara laki-laki dan perempuan kemudian tidak menyebabkan ketimpangan dan diskriminasi terhadap perempuan.
Studi kasus analisis Business Process Management Notation untuk pesanan pembelian dan penerimaan barang pada usaha kecil menengah Sulthan, Nafis; Jaswadi, Jaswadi; Sulistiono, Sugeng
Journal of Industrial Engineering & Management Research Vol. 2 No. 5 (2021): October 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.533 KB) | DOI: 10.7777/jiemar.v2i5.193

Abstract

This research was aimed to analyze the business process of product purchase and product receipt on small and medium retail enterprises. The most of problem that appeared on Small and Medium Enterprises (SME) was lack of awareness to fix and improve the business process, because the appropriate business process could help the development of organization. The illustration of business process used Business Process Modeling Notation (BPMN). BPMN could really help the making of business process to be understood easier by the users and could be analyzed, so it produced improvement suggestions on the business process in order to achieve business effectiveness. This research was a qualitative research, which the research data was collected through observation and interview techniques in PO Dolopo Grosir which was one of the biggest wholesale shops in Madiun District. The research result referred the deficiency on the business process of product purchase and product receipt in PO Dolopo Grosir. The deficiencies on this business process could be risky to cause problems such as error of purchase decision, forgetfulness of product return, and less strict checking standard on product receipt process.
CORPORATE GOVERNANCE AND ACCOUNTING IRREGULARITIES: Evidence from the Two-tiered Board Structure in Indonesia Jaswadi JASWADI; Nicholas Billington; Stella Sofocleous
APMBA (Asia Pacific Management and Business Application) Vol 1, No 1 (2012)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.874 KB) | DOI: 10.21776/ub.apmba.2012.001.01.2

Abstract

This study aims to investigate the extent to which the Indonesian corporate governance mechanism acts as an effective tool for protecting financial statements users against accounting irregularities. Considering that accounting irregularities might occur in between error and the fraud act, this study reviews the literature on minimizing the seriousness of these reporting incidences. The level of seriousness in misstatements is more severe when: (1) there is absence of financial expert(s) on supervisory boards and audit committees, (2) companies have short tenured-CEOs and poor internal control systems, and (3) auditors are solely appointed by firms’ BOCs without agreement of block holders (known as referral). In addition, an examination of simultaneous effects of each corporate governance dimension reveals a general weakness of the BOCs and their audit committees. However, the BOC and audit committee could be an effective tool in mitigating reporting incidences, especially when they show high-quality collaboration.
Analisis tingkat implementasi good corporate governance pada usaha kecil dan menengah Jaswadi Jaswadi
Jurnal Siasat Bisnis Vol 20, No 2 (2016)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol20.iss2.art5

Abstract

Perusahaan Kecil dan Menengah (UKM) Indonesia mempunyai peran sangat penting dalam perekonomian nasional.  Pemerintah telah menetapkan Rencana Pengembangan Jangka Panjang (2005-2025) dengan salah satu program stratejiknya berupa penguatan posisi UKM dengan memperperbaiki akses terhadap jasa keuangan, produksi, pemasaran dan manajemen. Selain hal tersebut, penelitian yang ada menunjukkan bahwa permasalahan sustainability UKM merupakan masalah serius, yang diyakini karena faktor ekonomi. Salah satu faktor ekonomi adalah persoalan kritis yakni lemahnya mekanisme tata kelola (governance) perusahaan. Permasalahan governance umumnya ada pada manajemen/pengelola organisasi UKM. Tujuan utama penelitian ini adalah untuk melakukan investigasi dalam mengidentifikasi sebuah dasar pengetahuan (knowledge base) atas implementasi good corporate governance pada sektor UKM, serta mengidentifikasi aspek pengaturan yang perlu dimodifikasi atas implementasi good corporate governance pada sektor UKM. Kuisioner penelitian dikirimkan kepada 150 calon responden (pemilik dan atau manajer) dan dianalisis dari 49 responden yang berpartisipasi. Survei pada penelitian ini menemukan bahwa implementasi mekanisme good corporate governance pada UKM di wilayah Malang Raya masih sangat terbatas. Implikasi dari penelitiaan ini adalah perlunya melakukan eksplorasi lebih lanjut terhadap dimensi governance yang lebih cocok untuk mendukung terciptanya mekanisme good corporate governance pada UKM.
Penerapan Good Governance pada Perusahaan Skala Kecil dan Menengah Non Go Public Jaswadi -
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 3 (2016)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.706 KB)

Abstract

AbstractThe purpose of this study is to investigate a knowledge base for the implementation of good corporate governance in SMEs sectorand identify a special governance provision that need to be addressed over the implementation of good corporate governance in the SME sector. Interviews were conducted on the 10 interviewees of owners and managers within SMEs in Malang, Batu, Sidoarjo, Jember, and Madiun East Java. The results show that the application of the governance aspects of SMEs may need to be adjusted regarding a difference legal forms of SMEs, among others, 3 (three) legal form of the business entity of the Corporation, Partnerships, and Sole Traders. Across these entities, monitoring and family governance mechanism requires more attention from decision makers, investors, and banks as well as SMEs themsel-ves. In order to implement an effective monitoring mechanism, the role of the Board of Commissioners and Board of Directors is in accordance the rules of the corporation. While partnership and sole traders need to set up an advisory board consisting of all partnerand to engage external consultants related accounting aspects. In addition, the sole traders with owner manager should engage external consultant to have a second opinion during decision making process.AbstrakTujuan penelitian ini adalah untuk melakukan investigasi dalam mengidentifikasi sebuah dasar pengetahuan (knowledge base) atas implementasi good corporate governance pada sektor UKM non-go public, dan mengidentifikasi aspek pengaturan yang perlu dimodifikasi atas implementasi good corporate governance pada sektor ini. Wawancara dilakukan kepada 10 informan pelaku UKM di wilayah Malang, Batu, Sidoarjo, Jember, dan, Madiun Propinsi Jawa Timur. Hasil penelitian menunjukkan bahwa dalam penerapan aspek good governance UKM dapat menyesuaikan dengan bentuk badan hukumnya, antara lain 3 (tiga) bentuk hukum badan usaha yakni perseroan, persekutuan, dan perseorangan. Dari aspek tersebut, mekanisme monitoring dan family governance memerlukan perhatian lebih dari pengambil keputusan, investor, dan perbankan serta para pelaku UKM sendiri. Dalam rangka menerapkan mekanisme monitoring yang efektif, peran dewan komisaris dan direksi mengikuti aturan tentang perseroan. Sementara persekutuan perlu membakukan adanya dewan penasehat yang mungkin terdiri dari seluruh sekutu/partners dan mempekerjakan konsultan eksternal utama-nya terkait aspek akuntansi. Selanjutnya, pada perseorangan dengan owner manager perlu mengoptimalkan adanya konsultan untuk mendapatkan alternatif pilihan dalam pengambilan keputusan.
Dampak Earnings Reporting Lags Terhadap Koefisien Respon Laba Jaswadi Jaswadi
The Indonesian Journal of Accounting Research Vol 7, No 3 (2004): JRAI September 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.123

Abstract

The objectives of the study are: (1) to analyze the mean difference of market reaction to semi-annual versus annual earnings announcement; (2) to analyze the mean difference of semi-annual versus annual ERC; and (3) to empirically investigate the impact of reporting lags on ERC. This study uses a time-series of 47-listed company on the JSX during 1992-2001. The sample was proportionally selected from 8 industries. This study uses the 10 years time-series on the equation 1 and 10 years pooled-time series on the equation 2. The t test on semi-annual versus annual abnormal return and ERC of equation 1 was used to test the hypotheses 1 and 2. Furthermore, multiple-regression analysis of equation 2 was used to test the hypotheses 3.The result of this study are as follows:(1) the investors respond indifferently of semi-annual and annual earnings announcement, but cumulatively the semi-annual abnormal return is larger relatively to the annual CAR; (2) semi-annual ERC is greater relatively to the annual ERC; (3) there is negative direction of length of reporting lags on the ERC; and (4) based on sensitivity analysis, the determinants of ERC are earnings persistence, earnings predictability, growth opportunity, leverage and industrial effect. The systematic risk and firm size was inconsistent to the previous studies. The reason is probably caused by the structural change bias during 1997-1998 period.The study extent the ERC issues and contribute to BAPEPAM, mainly to the decrees No. 17/PM/2002 that revised the decrees No. 80/PM/1996. This new decrees shorten the reporting lags of semi-annual and annual financial statement to BAPEPAM. Based on the finding that JSX’s investors respond statistically insignificant the signal of early (lately) issuance of financial statements, it (however) supports the BAPEPAM to gradually shorten the new reporting lags regulation. It is suggested to anticipate the global capital market that requires the real-time and more relevance informations.
SIAPKAH PARA DOSEN AKUNTANSI DI PERGURUAN TINGGI VOKASI DALAM MENYAMBUT DATANGNYA REVOLUSI INDUSTRI 4.0 ? Diana Rino Putri; Nurafni Eltivia; Ari Kamayanti; Jaswadi Jaswadi
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.184

Abstract

In developing countries such as Indonesia, a large number of academics are unfamiliar with the true meaning of terms such as Big Data, Exabyte, Petabyte, Brontobyte, Artificial Intelligence, Machine Learning, Data Mining, Data Warehousing, Distributed Processing, Grid Computing and Cloud Computing. In this paper, we report the results of a survey carried out to ascertain the current level of awareness regarding Big Data among academics in Vocational College. Respondents to a questionnaire formulated for this purpose. Results of the survey seem to indicate that there is a need for multi-faceted efforts aimed at creating awareness regarding Big Data, the related technologies, challenges and future prospects.
The Relationship of Leverage, Asset Management, Earnings Management and Profitability Indrayati, Indrayati; Sumiadji, Sumiadji; Jaswadi, Jaswadi; Utami, Rachma
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9144

Abstract

The Aneka Industry sector in 2019 recorded the worst performance. This research aimed to examine the effect of leverage on profitability and the roles of asset management and earnings management as a mediating effect at Aneka Industry Companies in Indonesia. The population of this research was 665 companies listed on the Indonesian Stock Exchange (IDX), and the sample used was 225 for the 2016-2020 period. Data were analyzed using Structural Equation Modelling (SEM)-PLS. The results showed that leverage had a significant negative effect on asset and earning management and a non-significant effect on Profitability. Both asset management and earnings management had a significant positive impact on Profitability. Meanwhile, asset and earnings management successfully mediated the effect of leverage on Profitability. Not many studies have examined the relationship between leverage, asset management, earnings management, and profitability. This research also tested a large sample size to represent conditions in Indonesia. This study recommends that the company maintain the condition of asset management and reduce earnings management.
The Effectiveness Of The Application Of Audit Tools And Linked Archive System (Atlas) On The Financial Statement Audit Process (Case Study at Public Accounting Firm Hari Purnomo & Jaswadi) Nur Rohmah, Niken; Jaswadi, Jaswadi; Indrayati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.724

Abstract

The development of information technology has significantly impacted various fields, including audit practice. A notable advancement is the ATLAS application, an electronic working paper designed to assist auditors in filling out work papers. This research aimed to examine the application of ATLAS and assess its effectiveness in the financial statement audit process at KAP Hari Purnomo & Jaswadi. Using a descriptive qualitative approach, data were collected through interviews with auditors. The findings revealed that KAP Hari Purnomo & Jaswadi had comprehensively implemented the ATLAS application, covering all stages from pre-engagement, risk assessment, and risk response to reporting. The ATLAS application proved effective, as it streamlined and facilitated auditors' work in inputting audit data. The integration of all audit stages within the ATLAS application demonstrated its efficiency and effectiveness in the financial statement audit process, making it a valuable tool for auditors at KAP Hari Purnomo & Jaswadi.
Co-Authors A, Syahrial Agus Zaenul Fitri Agustini, Rika Yayu Ahmad Busyairi, Ahmad Ahmad Harjono Ari Kamayanti Arifandi, Muhammad Rizky Baiq Reni Pratiwi Chusnul Chotimah Darma Karno Diana Rino Putri Djajanto, Ludfi Dozan, Wely Galuh Kartiko Imam Junaris Imam Mulyono Indrayati Indrayati, Indrayati Iskandar Iskandar JABBAR, MOCH. RIKZA ALKHUBRA ABDUL Kusmintarti, Anik Lailatul Nafiisa, Birra Lalu Iman Saptahadi Muh. Emilia Sa'id Rasyid Muh. Makhrus Muhajir, As’aril Muhammad Zuhdi Nadir Nadir, Nadir Nafiisa, Birra Lailatul Nicholas Billington Nicholas Billington, Nicholas Novrida Qudsi Lutfillah Nur Rohmah, Niken Nurafni Eltivia Oktavia, Fathimatus Zahro Fazda Putri, Diana Rino Putri, Dinda Aisya Rachma Bhakti Utami Rohim, Yasin Nur Siswahyuningsih, Zahrotunnisa` Siti Amerieska Stella Sofocleous Stella Sofocleous, Stella Sudarsono Sulistiono, Sugeng Sulistyorini Sulistyorini, Sulistyorini Sulthan, Nafis Sulthan, Nafis Sulthan Sumiadji Utami, Rachma Wadi, Hopizal Wahdaniyah, Gusti Yuly Peristiowati