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All Journal El Dinar Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Owner : Riset dan Jurnal Akuntansi Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Pengabdian Masyarakat Indonesia Jurnal Abdi Masyarakat Indonesia Journal of Social Commerce Journal Community Service Consortium International Journal of Economics, Management and Accounting Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Wahidahwati Wahidahwati, Wahidahwati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY DAN TIMELINESS ATAS PENYAMPAIAN LAPORAN KEUANGAN Panjaitan, Zooana Farida; Wahidahwati, Wahidahwati; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 11 (2013)
Publisher : STIESIA

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Abstract

This study aimed to test, analyze, and obtain empirical evidence of the level of profitability, total assets turnover ratio, leverage, firm size, the firm size, liquidity, opinion type, the length of a client company KAP, the company has subsidiaries and contingent effect on audit delay and timeliness.Based on the analysis that the liquidity effect on audit delay, but does not affect the timeliness. Firm size, the type of opinion, and contingencies no effect on audit delay but bepengaruh to timeliness. Level of profitability, asset turnover, size of company, effect on audit delay and timeliness. Leverage, Being Old Firm Client, The Company Has Subsidiaries, has no effect on audit delay and timeliness.Keywords : Audit delay, Timeliness
PENGARUH NILAI PENERBITAN, RATING PENERBITAN, UMUR OBLIGASI SYARIAH TERHADAP REAKSI PASAR MODAL Wijayaningtyas, Putri; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 6 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

This research is meant to analyze the influence of issuance value, issuance rating, and the age of Islamic bonds(sukuk) to the reaction of capital market which is measured by using cumulative abnormal return. Thepopulation is all companies who have issued their Islamic bonds and have been listed in Indonesia StockExchange in 2003-2014 periods. The sample collection technique has been done by using purposive samplingmethod and based on the determined criteria, 43 Islamic bonds of 18 Islamic bonds issuance companies whichhave met the criteria. The analysis technique has been done by using multiple linear analyses. Based on theresult of multiple linear regressions analysis, the significance level is 5%. The result of this research shows thatthe Islamic bonds (sukuk) issuance value variable has significant and negative influence to the reaction of capitalmarket, the Islamic bonds (sukuk) issuance rating does not have any significant and negative direction influenceto the reaction of capital market, and the age of Islamic bonds (sukuk) variable does not have any significantinfluence to the reaction of capital market with negative direction.Keywords: Sukuk Issuance value, Sukuk Issuance Rating, Sukuk Age, Reaction of Capital Market
The Influence of Auditor Competence and Integrity on Audit Quality with the Implementation of Quality Assurance as a Moderating Variable Perdana, Taufan Aditya; Wahidahwati, Wahidahwati; Priyadi , Maswar Patuh
Journal of Accounting Science Vol. 8 No. 1 (2024): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i1.1773

Abstract

General Background: The audit profession plays a crucial role in ensuring the accuracy and reliability of financial statements, which is increasingly important in a globalized economy. However, scandals involving audit failures, especially within government institutions, have led to a decline in public trust. Specific Background: In Indonesia, the Directorate General of Customs and Excise (DGCE) performs compliance audits that are vital to state revenue. The audit quality within such institutions is contingent upon the auditors’ competence and integrity, as these factors are essential for comprehensive and fair audits. Knowledge Gap: Despite existing research, there is inconsistency in the literature regarding the impact of auditor competence and integrity on audit quality, and the role of quality assurance as a moderating variable remains unexplored​​. Aims: This study aims to analyze the influence of auditor competence and integrity on audit quality and to determine whether the implementation of quality assurance moderates these relationships​​. Results: The study finds that both auditor competence and integrity positively affect audit quality, while quality assurance independently enhances audit quality. However, quality assurance does not moderate the relationship between auditor competence or integrity and audit quality​​. Novelty: This research is novel as it integrates quality assurance as a moderating variable, a factor not previously examined in similar studies​​. Implications: The findings suggest that the DGCE should focus on enhancing auditors’ competence and integrity while maintaining robust quality assurance practices to ensure high audit quality, thereby restoring public confidence​​.
PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KOMPENSASI BONUS TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN GO PUBLIC Kotim, Kotim; Wahidahwati, Wahidahwati; Fadjrih, Nur
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.439

Abstract

The study aims to examine 1) The effect of Information asymmetry on earning management, 2) The Effect of bonus compensation on earning management, 3) The leverage effects on earning management of the manufacturing companies that were anlisted in BEI. The independent variables applied are information asymmetry, leverage and bonus. The methodology used multiple linear regression analysis and purposive sampling which comprising the whole number of 162 sample in 2008-2016. The research findings indicated that between the listed variables, information asymmetry and leverage hold positive impacts on profit management of long term discreationary accrual, but did not hold any on short term discretionary accrual. Meanwhile bonus hold positive impacts on profits management of short term discretionary accrual but did not hold any on long term discretionary accrual.
INTERPRETIVE STUDY: THE MEANING OF RAHN GOLD ACCOUNTING PRACTICE IN THE PERSPECTIVE OF IMAM BUKHARI AND MUSLIM HADITH Wahidahwati, Wahidahwati; Agustin, Yuliana; Handayani, Nur; Muhammad, Mazlina
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 2 (2023): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v11i2.22444

Abstract

This research aims to determine the accounting treatment of Sharia gold pawn products at Sharia Pegadaian, which is measured by the hadith perspective of Imam Al-Bukhari. Furthermore, those used as references include the story of Armor, rides or vehicles, and the story of the Ansar men. The research method used in this research is a case study approach. The case study focuses on the accounting treatment of gold Rahn transactions from the beginning of the contract to the end of the contract. The research results show that the contracts used in Sharia Pawnshops use Rahn contracts, qardh contracts, and ijarah contracts. However, in practice, several things are not under Imam Al-Bukhari's hadith, namely loans for qardh financing, the determination of administrative costs based on the size of the loan, the classification of ijarah discount rates as a percentage, and the combination of qardh and ijarah contracts. The practices following Imam Al-Bukhari's hadith are the ijarah fee system, full payment, and auction. It is recommended that in qardh financing, the customer (rahin) be given a loan of more than 95% of the value of the gold at that time. The costs incurred by the customer must calculate Sharia pawnshop administration costs. Ijarah discounts should not be measured as a percentage, and they must be measured in nominal terms to avoid speculation. Furthermore, customers must receive justice if they borrow some funds so that they do not use two contracts in one transaction.
PENERAPAN PLATFORM DIGITAL MARKETING SHOPEE BAGI UMKM KOTA SURABAYA Wahidahwati, Wahidahwati; Rahayu, Rika; Zahro, Mar’atus; Maryam, Dewi; Kirana, Ardilla Ayu
ADIMAS Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/adi.v7i2.6684

Abstract

New Normal saat ini memaksa Usaha Mikro, Kecil dan Menengah (UMKM) untuk menjual dan memasarkan produknya secara online agar bisa tetap bertahan. Ada banyak UMKM di Kecamatan Asemrowo dengan berbagai produk UMKM, namun pada saat pandemi Covid-19 mengalami penurunan penjualan bahkan mati. Untuk itu tujuan dari program pengabdian ini adalah untuk memberikan pelatihan dan pendampingan UMKM di Kecamatan Asemrowo melalui strategi digital marketing dengan platform shopee. Keuntungan dari strategi digital marketing, mulai dari meningkatkan brand awareness hingga kenaikan omset penjualan secara online. Mitra usaha yakni para pelaku UMKM yang terdiri dari pengusaha makanan yang terus berinovasi dalam memasarkan produk secara digital (Shopee). Kegiatan implementasi digital marketing dilakukan melalui tahapan survei mitra, pelatihan dan pendampingan, pembuatan media sosial bagi UMKM Kecamatan Asemrowo, dan evaluasi atas implementasi virtual marketing untuk memperluas cakupan penjualan dan keberlangsungan usaha di tengah tantangan persaingan dan lesunya perekonomian saat ini.
Pengaruh Moral Reasoning, Budaya Collectivisme, dan Ethical Environment terhadap Tindakan Whistleblowing Mahwiyah, Mahwiyah; Fidiana, Fidiana; Wahidahwati, Wahidahwati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2660

Abstract

This study aims to analyze the effect of moral reasoning, collectivist culture, and ethical environment on whistleblowing action. Furthermore, the research applies quantitatively with a questionnaire as the instrument. Measurement and testing of correlation between the research hypothesis variables using the SEM method which will be calculated using the Smart PLS program. The population consists of employees at Syariah Indonesia Bank, Surabaya branch. Moreover, the result shows that moral reasoning has a positive and significant effect on whistleblowing action for employees at Syariah Indonesia Bank, Surabaya branch. Likewise, collectivist culture has a positive and significant effect on whistleblowing action employees at Syariah Indonesia Bank, Surabaya branch. However, an interesting finding concludes that collectivist culture tends to prioritize group needs compared to individuals. Thus, it can affect individual courage to report unethical behavior. In addition, the findings can be a guide for Indonesia Syariah Bank giving insights into creating a culture that supports integrity and transparency. Also, it supports the individual to be brave in reporting ethical violence.
Pelatihan dan Pendampingan Manajemen Rantai Pasok Industri Bawang Goreng di Desa Tlasih, Kabupaten Sidoarjo Kusuma, Emeralda Ayu; Wahidahwati, Wahidahwati; Rahayu, Rika; Zahro, Mar'atus; Maryam, Dewi; Kirana, Ardilla Ayu
Jurnal Pengabdian Masyarakat Indonesia Vol 5 No 3 (2025): JPMI - Juni 2025
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.3532

Abstract

Desa Tlasih, Sidoarjo dikenal dengan banyaknya industri rumah tangga yang memproduksi makanan khas seperti bawang goreng dan camilan tradisional lainnya. Permasalahan utama dalam industri ini adalah masih rendahnya literasi dan implementasi manajemen rantai pasok dan hanya berfokus pada omset penjualan. Kegiatan pengabdian masyarakat bertujuan untuk meningkatkan efisiensi dan efektivitas implementasi manajemen rantai pasok dari kegiatan pengadaan bahan baku, proses produksi, hingga distribusi. Melalui manajemen rantai pasok yang baik, industri bawang goreng dapat mengamankan pasokan bawang merah sebagai bahan baku utama. Metode pada kegiatan ini dibagi menjadi tiga fase yaitu identifikasi, implementasi dan monitoring serta evaluasi. Hasil dari kegiatan ini adalah para UKM Bawang Goreng di Desa Tlasih, Kabupaten Sidoarjo meningkatkan literasi tentang manajemen rantai pasok bagi pelaku industri bawang goreng serta pelaku UKM sudah memahami cara mengimplementasikan manajemen rantai pasok industri bawang goreng. Dampak nyata dari kegiatan ini adalah pelaku UKM sudah menerapkan manajemen rantai pasok dalam pengadaan bahan baku, penyimpanan bahan baku, proses produksi bawang goreng, dan distribusi.
PENINGKATAN KOMPETENSI GURU EKONOMI (SMA,SMK DAN MA) DI KABUPATEN PACITAN “ UPDATE SAK-IFRS, SAK-ETAP, SAK-EMKM, SAK-SYARIAH DAN SAP” Wahidahwati, Wahidahwati; Lisa, Oyong; Zahro, Mar’atus
Journal Community Service Consortium Vol 2 No 1 (2021): Journal Community Service Consortium
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/consortium.v2i1.3292

Abstract

Tujuan Pengabdian pada masyarakat ini memberikan tambangan pengetahuan tentang perkembangan Standar Akuntansi Keuangan yang digunakan di Indonesia pada guru akuntansi SMA,SMK dan MA yang ada di Kabupaten Pacitan. Selain itu juga memberikan wawasan pengetahuan tentang pentingnya meng-update Standart Akuntansi Keuangan tang ada di Indonesia untuk meningkatkan profesionalitas bagi guru Akuntansi di Kabupaten Pacitan. Sasaran pengabdian adalah guru-guru akuntansi SMA, SMK dan MA di Kabupaten Pacitan. Kegiatan pengabdian masyarakat dilakukan dalam tiga tahap kegiatan yaitu persiapan, pelaksanaan dan evaluasi. Persiapan dilakukan dengan melakukan survey pendahuluan yaitu melakukan observasi dilapangan mengenai pengetahuan guru-guru yang berhubungan dengan update 5 SAK di Indonesia. Pelaksanaan dilakukan dengan workshop menggunakan metode ceramah presentasi nara sumber dilanjutkan dengan diskusi tanya jawab sebagai bentuk peningkatan potensi pengetahuan guru. Hasil kegiatan pelatihan menunjukkan bahwa guru-guru Akuntansi Keuangan mendapatkan pemahaman yang lebih baik tentang 5 Standar Keuangan di Indonesia dan memperoleh sumber referensi mengenai SAK-IFRS, SAK-ETAP, SAK-EMKM, SAK-Syariah dan SAP, dan diharapkan guru-guru dapat meneruskan pengetahuan ini ke siswa-siswi dalam pembelajaran akuntansi keuangan. Selain update Standar akuntansi keuangan juga ada materi Metode Pembelajaran pada siswa Berbasis IT dan Peran Akuntansi di Era Industri 4.0. Pengabdian ini diharapkan berlanjut untuk materi selanjutnya mengenai penerapan lebih rinci dari masing-masing standar akuntansi keuangan.
The Impact of Auditor Time Budgeting Pressure on Fraud Detection Determinants Fransisca, Linda; Wahidahwati, Wahidahwati; Mildawati, Titik
Journal of Social Commerce Vol. 5 No. 3 (2025): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v5i3.180

Abstract

This research examines the effect of professional skepticism, auditor competence, auditor experience, and time budget pressure on fraud detection ability and the impact of professional skepticism, auditor competence, and auditor experience on fraud detection ability with time budget pressure as a moderating variable. Furthermore, the research applies quantitatively with an explanatory approach. The data were primary, in the form of questionnaires. The variables were professional skepticism, auditor competence, auditor experience, time budget pressure, and fraud detection ability. Moreover, the respondents consist of auditors in KAP of East Java. The data analysis technique used moderated regression. As a result, it concludes that professional skepticism, auditor competence, auditor experience, and time budget pressure are proven partially on the fraud detection ability. Also, it moderates successfully the effect of professional skepticism, auditor competence, and auditor experience on fraud detection ability. Therefore, the results are used as an implication for auditors to increase professional skepticism, auditor competence, and auditor experience to improve fraud detection ability. In addition, KAP has to manage budget pressure well and control its policy which is not only oriented on time efficiency, but also audit quality.
Co-Authors Abdan Syakura Agustin, Yuliana Dewi Maryam Fadjrih, Nur Fidiana, Fidiana Fransisca, Linda Kirana, Ardilla Ayu Kotim, Kotim Kusuma, Emeralda Ayu Lailatul Amanah, Lailatul Lazuardi, Alvin Herlandy Mahwiyah, Mahwiyah Mildawati, Titik Muhammad, Mazlina Nur Handayani Oyong Lisa Perdana, Taufan Aditya Priyadi , Maswar Patuh Putri Wijayaningtyas, Putri Rahayu, Rika Zahro, Mar'atus Zahro, Maratus Zahro, Mar’atus Zahro, Mar’atus Zooana Farida Panjaitan, Zooana Farida