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All Journal Diponegoro Journal of Accounting INFOKAM JURNAL ECONOMINA
Idayu Rahmadewi
Jurusan Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS POLA MANAJEMEN LABA DISEKITAR PERGANTIAN DIREKSI, DEWAN KOMISARIS DAN KOMITE AUDIT (Studi Empiris pada Perusahaan Non-Keuangan yang Terdaftar di BEI periode 2009-2013) Idayu Rahmadewi; Puji Harto
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (130.868 KB)

Abstract

This study investigates the differences in the pattern of earnings management in the period before the change, during the period of the change and the period of one year after the change of CEO, board of directors and audit committee. This study uses population of non-financial companies listed on the Stock Exchange during the period 2009-2013.Sample in this study was determined by purposive sampling method. Earnings management in this study was measured using discretionary accruals by Modified Jones Model. In this study, used the Wilcoxon rank signed test as analytical technique. The analysis showed that the significant differences in the pattern of earnings management at the change of the audit committee between the period before the change and the period after the change the audit committee and the significant differences in the pattern of earnings management at the the change year period and in the period after the change the audit committee. Differences in the pattern of earnings management around the change directors and commissioners did not show significant results.
Perancangan Sistem Informasi Penjualan Produk Usaha Mikro Kecil Menengah Warung Pereng Kaliabank Kabupaten Kebumen Sari, Diana Ratna; Pitoyo, Agus; Rahmadewi, Idayu
Jurnal Ilmiah Infokam Vol 19, No 2 (2023): Nomor 2/Th XIX/September 2023
Publisher : AMIK Jakarta Teknologi Cipta Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53845/infokam.v19i2.351

Abstract

Warung Pereng Kaliabank merupakan salah satu UMKM yang menjual produk–produk UMKM Kabupaten Kebumen, namun pembelian persediaan barang dicatat dikertas sehingga potensi hilang atau rusak, penjualan dicatat di buku penjualan sehingga data kurang terbaca dengan baik, pembuatan laporan lambat harus hitung manual dan tulis ulang. Dengan pembuatan perancangan sistem ini diharapkan dapat menghasilkan sistem informasi penjualan produk agar dapat mempermudah dan mempercepat dalam pengolahan data produk, transaksi penjualan dan laporan penjualan
Perancangan Sistem Informasi Persediaan Barang PT. Natural Nusantara Berbasis Web Apriani, Karmina; Muthmainnah, Siti; Rahmadewi, Idayu
Jurnal Ilmiah Infokam Vol 20, No 1 (2024): Nomor 1/Th. XX/Maret 2024
Publisher : AMIK Jakarta Teknologi Cipta Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53845/infokam.v20i1.362

Abstract

Sistem Informasi Persediaan Barang Berbasis Web adalah sebuah aplikasi yang dapat digunakan untuk memantau dan mengelola stok barang melalui internet. Aplikasi ini memungkinkan pengguna untuk melakukan tugas seperti menambahkan item baru, memperbarui informasi stok, melacak barang masuk dan barang keluar. Untuk meneliti dan mengambil data yang diperlukan peneliti menggunakan metode pengumpulan data menggunakan metode wawancara, observasi, dan studi pustaka. Untuk metode wawancara peneliti mengadakan tanya jawab kepada nara sumber dan juga tempat observasi yaitu PT. Natural Nusantara BG-3103. Serta menggunakan metode analisis data untuk metode pengembangan sistem yang menggunakan metode First In First Out (FIFO). Manfaat dari aplikasi ini, selain sebagai tempat penyimpanan data juga dapat memudahkan pemilik perusahaan untuk mengambil keputusan.
Financial Performance and Earnings Management: The Moderating Role of Digital Transformation Budiharjo, Roy; Rahman, Asrarul; Rahmadewi, Idayu; Hariani, Swarmilah; Dananjaya Basri, Adam Royan
JURNAL ECONOMINA Vol. 5 No. 4 (2026): JURNAL ECONOMINA, April 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i4.1935

Abstract

This study aims to examine the effect of financial performance on earnings management and the moderating role of digital transformation in this relationship. Financial performance is proxied by Return on Assets (ROA) and firm size, earnings management is measured using discretionary accruals based on the Modified Jones Model, and digital transformation is measured through a digital keyword disclosure index derived from company annual reports. The population consists of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024, with a purposive sample of 39 companies. Data analysis employs Moderated Regression Analysis (MRA) using IBM SPSS Statistics 26. The findings indicate that ROA and firm size do not significantly affect earnings management directly. Similarly, digital transformation does not moderate the relationship between ROA and earnings management. However, digital transformation significantly moderates the effect of firm size on earnings management, where large infrastructure companies with intensive digital transformation adoption exhibit a stronger tendency toward earnings management. These findings suggest that digital transformation plays a double-edged role in financial reporting governance and does not automatically reduce managerial opportunism; rather, it may generate new performance pressures that encourage earnings management in larger firms. This study contributes to the accounting literature in the digital era, particularly in understanding the interaction between digital transformation and financial reporting in the Indonesian infrastructure sector.
Co-Authors Agus Pitoyo Apriani, Karmina Dananjaya Basri, Adam Royan Muthmainnah, siti Puji Harto Rahman, Asrarul Roy Budiharjo Sari, Diana Ratna Swarmilah Hariani