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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Medikonis JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA)
Wismawati, Wahyu
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH LEVERAGE, CASH FLOW OPERATION, KEPUTUSAN INVESTASI DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Wismawati, Wahyu
Medikonis Vol. 15 No. 1 (2024): Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i1.97

Abstract

This research is entitled The Effect of Leverage, Cash Flow Operation, Investment Decisions and Accounting Conservatism on Profit Quality in Empirical Studies in Manufacturing Companies Listed on the Indonesia Stock Exchange 2015-2019. This study aims to determine the effect of financial performance, investment decisions and accounting conservatism on earnings quality. This study uses secondary data derived from annual reports or financial statements of manufacturing companies listed on the Indonesia Stock Exchange for 2015-2019 which have been audited by an independent auditor. The population in this study is 120 with a sample size of 24 companies for 5 years. The method used in determining the number of samples is purposive sampling. Regression analysis in this study using multiple linear regression. Hypothesis testing in this study uses the t test, F test and test. The results of this study indicate that leverage and investment decisions have no effect on earnings quality. Meanwhile, cash flow operations and accounting conservatism affect earnings quality. The results of multiple linear regression analysis showed an adjusted . value of 0.056 or 5.6%. This shows that the level of the relationship between leverage, cash flow operations, investment decisions and accounting conservatism on earnings quality is 5.6% and the remaining 94.4% is explained by other variables outside the research model.
Efektivitas Manajerial Kepala Sekolah dan Peran Audit Internal dalam Mencegah Fraud Pelaporan Keuangan Dana Bos Melalui Arkas Wismawati, Wahyu; Anggraini, Yety; Agustintia, Dwinda
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol 5 No 1 (2024): Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v5i1.803

Abstract

Penelitian ini bertujuan untuk mengkaji efektivitas manajerial kepala sekolah dan peran audit internal dalam mencegah fraud pelaporan keuangan dana Bantuan Operasional Sekolah (BOS) melalui Aplikasi Rencana Kegiatan dan Anggaran Sekolah (ARKAS). Efektivitas manajerial kepala sekolah menjadi kunci utama dalam pengelolaan dana BOS yang transparan dan akuntabel. Selain itu, audit internal berperan sebagai mekanisme controlling (pengawasan) untuk memastikan kepatuhan terhadap regulasi dan mencegah praktik kecurangan. Metode Penelitian ini menggunakan teknik pengumpulan data melalui wawancara terhadap pengelola dana BOS di SMK Muhammadiyah 4 Sragen, meliputi : Kepala Sekolah, Bendahara dan Operator ARKAS. Data dianalisis menggunakan teknik reduksi dan triangulasi untuk membandingkan hasil pengamatan dengan hasil wawancara terkait hubungan antara efektivitas manajerial kepala sekolah, fungsi audit internal, dan pencegahan fraud melalui optimalisasi ARKAS. Hasil penelitian menunjukkan bahwa efektivitas manajerial kepala sekolah berpengaruh signifikan terhadap kualitas pelaporan keuangan. Peran audit internal juga terbukti memperkuat pengendalian internal, sehingga mengurangi potensi fraud. ARKAS sebagai alat digital turut berkontribusi dalam meningkatkan transparansi dan efisiensi pengelolaan dana BOS. Penelitian ini memberikan implikasi praktis bagi pengelola pendidikan, terutama dalam mendorong peningkatan kompetensi kepala sekolah dari sisi kompetensi manajerial dan keuangan serta penguatan sistem audit internal. Dengan demikian, pengelolaan dana BOS dapat dilakukan secara lebih efektif, efisien, transparan, dan akuntabel.
Edukasi Manajemen Pengelolaan Keuangan UMKM KMS (Kridatama Mandiri Sejahtera) Farm Sukoharjo Jawa Tengah Anggraini, Yety; Wismawati, Wahyu
Jurnal Pengabdian Masyarakat STIE Surakarta Vol 3 No 2 (2024): Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/dimaseta.v3i2.125

Abstract

Kegiatan pengabdian masyarakat yang dilakukan dosen program studi akuntansi di Kabupaten Sukoharjo bertujuan untuk membantu meningkatkan manajemen pengelolaan keuangan di UMKM KMS Farm, sebuah usaha peternakan kambing yang masih dalam tahap awal perkembangan. Program ini dimulai dengan identifikasi permasalahan keuangan melalui observasi dan wawancara dengan pemilik usaha, Bapak Wawan. Setelah itu, dilakukan edukasi dasar akuntansi dan pelatihan akuntansi sederhana, yang mencakup pentingnya memisahkan keuangan pribadi dan usaha, serta cara membuat laporan keuangan yang lebih terstruktur dan mudah dipahami. Selain itu, pendampingan dalam penyusunan anggaran dan manajemen utang serta modal turut dilakukan untuk memberikan pemahaman yang lebih baik dalam mengelola dana usaha. Penggunaan aplikasi digital untuk pencatatan keuangan juga diperkenalkan guna mempermudah proses keuangan secara lebih efisien. Edukasi ini juga melibatkan pengembangan strategi peningkatan pendapatan, seperti diversifikasi produk dan optimalisasi pemasaran, serta pengenalan akses pendanaan yang dapat mendukung kelangsungan usaha KMS Farm. Program ini dievaluasi untuk mengukur sejauh mana pemahaman dan praktik pengelolaan keuangan peserta berubah setelah pelatihan. Hasil dari kegiatan pengabdian ini menunjukkan adanya peningkatan signifikan dalam kemampuan pengelolaan keuangan yang lebih terstruktur, yang diharapkan dapat memperkuat posisi KMS Farm dan UMKM lainnya di Sukoharjo dalam menghadapi tantangan ekonomi. Program ini juga bertujuan menjadi model pemberdayaan ekonomi lokal yang berkelanjutan.
FAMILY OWNERSHIP AND TAX AGGRESSIVENESS: MODERATE EFFECTS OF AUDIT QUALITY Anggraini, Yety; Wismawati, Wahyu
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12569

Abstract

This study aims to analyze the effect of family ownership toward tax aggressiveness and the moderating effect of audit quality variables toward the relationship between family ownership and tax aggressiveness in manufacturing companies listed between the periods of 2013 – 2019. Sampling used purposive sampling method and obtained 55 family firm manufacturing with a period of 7 years of observation. Through several additional analyzes, the results of this study were quite varied. First, family ownership had a negative and significant effect on tax aggressiveness (H1 was accepted). Second, audit quality strengthened the negative effect of family ownership on tax aggressiveness (H2 was accepted). Third, testing of family versus non-family firms based on the dummy variable showed that it does not significantly affect tax aggressiveness. Fourth, testing of companies, especially ethnic Chinese, showed that there is no significant effect toward tax aggressiveness. Fifth, the examination of family companies on display showed that a significant effect toward tax aggressiveness. Sixth, testing of all estimation models with ETR (Effective Tax Rate) as an alternative measurement of BTD (Book Tax Differences) shows that there is a negative and no significant effect between family ownership and tax aggressiveness. Audit quality also does not significantly affect the moderate of family ownership relationships and tax aggressiveness, especially in the comparison of family and non-family firm, Chinese ethnic family firm, and multinational family firm. Keywords: Audit Quality, Chinese Ethnic, Family Ownership, Multinational Family Firm, Tax Aggressiveness.
Biaya Promosi Lebih Efisien dan Profit dengan Brand Identity pada UMKM Teh Raden Wismawati, Wahyu; Anggraini, Yety; Permatasari, Airlin; Perdana, Dian Noor Citra; Winarsih, Endang
Jurnal Pengabdian Masyarakat STIE Surakarta Vol 4 No 1 (2025): Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/dimaseta.v4i1.156

Abstract

Artikel ini membahas upaya penguatan brand identity untuk meningkatkan efisiensi biaya promosi dan keuntungan pada UMKM Teh Raden. Seiring dengan berkembangnya dunia usaha, brand identity yang kuat menjadi salah satu kunci untuk memenangkan persaingan pasar. Penelitian ini bertujuan untuk memberikan solusi bagi UMKM Teh Raden dalam memanfaatkan penguatan brand identity untuk mengurangi biaya promosi yang tinggi, sekaligus meningkatkan daya tarik produk di mata konsumen. Metode yang digunakan adalah pendekatan pengabdian masyarakat dengan langkah-langkah mulai dari analisis kebutuhan, perancangan strategi brand identity yang relevan, hingga implementasi dan evaluasi dampaknya terhadap efisiensi promosi dan peningkatan keuntungan. Hasil dari penguatan brand identity ini menunjukkan adanya penurunan biaya promosi melalui penggunaan elemen-elemen branding yang tepat sasaran, serta peningkatan keuntungan yang signifikan akibat dari meningkatnya loyalitas pelanggan dan daya tarik pasar. Kesimpulan dari kegiatan ini adalah bahwa brand identity yang terintegrasi dengan baik dapat menjadi alat yang efisien dalam mengurangi pengeluaran promosi dan meningkatkan keuntungan UMKM, terutama dalam jangka panjang.
FAMILY OWNERSHIP AND TAX AGGRESSIVENESS: MODERATE EFFECTS OF AUDIT QUALITY Anggraini, Yety; Wismawati, Wahyu
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12569

Abstract

This study aims to analyze the effect of family ownership toward tax aggressiveness and the moderating effect of audit quality variables toward the relationship between family ownership and tax aggressiveness in manufacturing companies listed between the periods of 2013 – 2019. Sampling used purposive sampling method and obtained 55 family firm manufacturing with a period of 7 years of observation. Through several additional analyzes, the results of this study were quite varied. First, family ownership had a negative and significant effect on tax aggressiveness (H1 was accepted). Second, audit quality strengthened the negative effect of family ownership on tax aggressiveness (H2 was accepted). Third, testing of family versus non-family firms based on the dummy variable showed that it does not significantly affect tax aggressiveness. Fourth, testing of companies, especially ethnic Chinese, showed that there is no significant effect toward tax aggressiveness. Fifth, the examination of family companies on display showed that a significant effect toward tax aggressiveness. Sixth, testing of all estimation models with ETR (Effective Tax Rate) as an alternative measurement of BTD (Book Tax Differences) shows that there is a negative and no significant effect between family ownership and tax aggressiveness. Audit quality also does not significantly affect the moderate of family ownership relationships and tax aggressiveness, especially in the comparison of family and non-family firm, Chinese ethnic family firm, and multinational family firm. Keywords: Audit Quality, Chinese Ethnic, Family Ownership, Multinational Family Firm, Tax Aggressiveness.
Co-Authors Agustintia, Dwinda Anggraini, Yety Perdana, Dian Noor Citra Permatasari, Airlin Winarsih, Endang