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Comprehensive Income Reporting and Earnings Management Runita Arum Kanti
AFEBI Accounting Review Vol 1, No 1 (2016)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Purpose. This paper aims to identify the association between comprehensive income reporting and earnings management. More specifically, this study examines whether the implementation of comprehensive income reporting regulations, namely SFAS 130 and ASU 2011-05 is associated with a decrease in earnings management.Design/ methodology. Data for all variables is retrieved from Compustat Global for a nine-year sample of 7962 US firms reporting under International Financial Reporting Standards (IFRS) that provide all the necessary data to conduct the study. The Modified Jones Model is used as a proxy to measure earnings management. Comprehensive income figures are retrieved from Compustat. Recalculated (as-if) numbers are used for firm years prior to the implementation of SFAS 130. While as-reported amounts are used for the years where SFAS 130 has been implemented and also the years during the implementation of ASU 2011-05.Findings. Comprehensive income is found to be significantly negatively associated with earnings management through discretionary accruals. Furthermore, the interaction effects indicate that, after the implementation of SFAS 130 and ASU 2011-05, comprehensive income becomesmore negatively associated with discretionary accruals.Relevance. Other than contributing to the growing literature regarding the usefulness of comprehensive income reporting, this research has implications for the FASB in assessing whether they achieved the target of better comprehensive income reporting.Key words: Comprehensive Income, Earnings management, Interaction effect, Reporting Regulations, SFAS 130, ASU 2011-05.

Penyuluhan dan Pelatihan Pengembangan Keuangan UMKM Perdagangan di Jawa Barat Pada Masa Pandemi Covid-19 Runita Arum Kanti; Indri Yuliafitri
Surya Abdimas Vol. 6 No. 2 (2022)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v6i2.1846

Pembangunan dan pemberdayaan masyarakat adalah hal yang umum dibicarakan dalam kemajuan dan perubahan bangsa pada saat ini. Keberadaan UMKM menghasilkan lapangan pekerjaan serta menggerakan roda ekonomi. Pandemi Covid-19 saat ini telah berhasil meluluh lantahkan berbagai sektor usaha secara global baik perusahaan besar maupun perusahaan kecil. Dengan demikian perlu adanya upaya melakukan sosialisasi pembukuan dan akuntansi keuangan dasar kepada para pelaku usaha sebagai salah satu aspek pendukung pengembangan usaha. Kegiatan PPM ini dilakukan secara daring yaitu dengan mengadakan webinar pada hari Sabtu, 29 Januari 2022. Tidak sedikit UMKM yang belum memiliki laporan keuangan untuk usahanya, akibatnya mereka tidak mengetahui secara nyata kondisi keuangan usahanya.Tujuan dari kegiatan PPM ini yaitu untuk membantu pelaku UMKM memahami pentingnya proses akuntansi serta untuk memberikan mereka bekal pengetahuan seputar akuntansi dan keuangan. Adapun hasil dari kegiatan tersebut adalah meningkatnya pengetahuan para peserta mengenai sumber permodalan, meningkatkan pengetahuan peserta mengenai pelaporan keuangan dan meningkatnya keterampilan peserta dalam menyusun laporan keuangan secara digital. Subtopik yang diangkat mencakup penyuluhan modal UMKM, penyuluhan akuntansi keuangan dasar, serta pelatihan digitalisasi pembukuan menggunakan software Manager.io. Peserta yang terdaftar sejumlah 71 orang dengan kehadiran sebanyak 57 peserta. Output yang diperuntukkan peserta pada program ini yaitu modul pengembangan keuangan UMKM.

PELATIHAN AKUNTANSI BAGI PENGELOLA PESANTREN DI JAWA BARAT Amelia Rizky Alamanda; Yudi Ahmad Faisal; Runita Arum Kanti
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 10: Maret 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i10.1615

Pondok pesantren merupakan salah satu lembaga pendidikan organisasi nirlaba keagamaan non pemerintah yang mengedepankan suatu pelayanan pada pihak eksternal. Pengelolaan pondok pesantren masih menggunakan manajemen yang sederhana dan dalam pengelolaan keuangan hanya dibebankan pada satu orang pengelola yaitu bendahara, akuntansi yang selama ini dilakukan kurang menggunakan laporan keuangan yang sesuai dengan pedoman Akuntansi Pesantren. Tujuan dari pengabdian ini adalah memberikan tambahan pengetahuan kepada para pengelola sehingga dapat melakukan manajemen modern dengan pengelolaan sumber-sumber pendanaan yang dapat memberikan pelaporan secara transparan, akuntabel dan dapat dipertanggujawabkan. Metode pelaksanaan kegiatan adalah penyuluhan atau ceramah, diskusi dan tanya jawab, yang diawali dengan memberikan pengetahuan tentang pentingnya pengelolaan manajemen keuangan pondok pesantren yang transparan, dimengerti dan dapat digunakan atau dibaca kepada semua pihak yang membutuhkan. Dengan diadakannya kegiatan pelatihan akuntansi bagi pengelola pesantren maka dapat menambah wawasan, pengetahuan dan pemahaman serta meningkatkan pemahaman tentang manajemen keuangan dan pelaporan keuangan yang transparan dan akuntabel.

Comprehensive Income Reporting and Earnings Management Runita Arum Kanti
AFEBI Accounting Review Vol. 1 No. 1 (2016): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v1i01.23

Purpose. This paper aims to identify the association between comprehensive income reporting and earnings management. More specifically, this study examines whether the implementation of comprehensive income reporting regulations, namely SFAS 130 and ASU 2011-05 is associated with a decrease in earnings management.Design/ methodology. Data for all variables is retrieved from Compustat Global for a nine-year sample of 7962 US firms reporting under International Financial Reporting Standards (IFRS) that provide all the necessary data to conduct the study. The Modified Jones Model is used as a proxy to measure earnings management. Comprehensive income figures are retrieved from Compustat. Recalculated (as-if) numbers are used for firm years prior to the implementation of SFAS 130. While as-reported amounts are used for the years where SFAS 130 has been implemented and also the years during the implementation of ASU 2011-05.Findings. Comprehensive income is found to be significantly negatively associated with earnings management through discretionary accruals. Furthermore, the interaction effects indicate that, after the implementation of SFAS 130 and ASU 2011-05, comprehensive income becomesmore negatively associated with discretionary accruals.Relevance. Other than contributing to the growing literature regarding the usefulness of comprehensive income reporting, this research has implications for the FASB in assessing whether they achieved the target of better comprehensive income reporting.Key words: Comprehensive Income, Earnings management, Interaction effect, Reporting Regulations, SFAS 130, ASU 2011-05.

Analisis Prosedur Revisi Daftar Isian Pelaksanaan Anggaran Satuan Kerja Kepada Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Jawa Barat Totoh Abdulfatah; Runita Arum Kanti
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 1 No. 5 (2024): November
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v1i5.2898

Budgets are important for the sustainability of a country. Budgets are used for economic policy and also finance government activities. When the economy is down and the private sector is not functioning well, government spending can help boost the economy. Government expenditure is contained in the State Budget (APBN). Good budget absorption must be accompanied by good budget planning. Budget absorption can be used as an indicator to show the effectiveness of programs that have been carried out by the government. budget revision is a change in the details of the budget made based on the APBN in one fiscal year and has been approved in DIPA per fiscal year. the methods used are literature study, observation and interviews with staff in the field of Budget Implementation Development 1 (PPA-1) and the Head of the Budget Implementation Development Section 1 (PPA-1). Based on the results of interviews conducted with the Head of Section PPA 1C explained that budget revisions can occur due to several factors including changes in government policy, contractual and self-management budget leftovers without reducing planned outputs and there have also been a number of problems, including the use of priority budgets, operational cost deficits, changes in government policy, and unclear priorities for the budget implementation period.

PERUMUSAN STRATEGI PENGEMBANGAN BUMDes DI DESA MEKARBAKTI, KABUPATEN SUMEDANG Kanti, Runita Arum; Sofia, Poppy
Jurnal Dinamika Pengabdian Vol. 6 No. 1 (2020): JURNAL DINAMIKA PENGABDIAN VOL. 6 NO. 1 OKTOBER 2020
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v6i1.9790

The economic potential of a village needs to be developed and managed properly in order to provide sustainable benefits for the village. One of the instruments to realize this goal is the Village Enterprises, known as the BUMDes. BUMDes, is a business entity whose capital is wholly or mostly owned by the Village through investments from the Village and are created to manage assets, services, and other businesses to generate welfare for the its community. Mekarbakti Village is one of the villages in Sumedang Regency which has a variety of economic potential. This research seeks to formulate an optimal strategy for developing BUMDes in Mekarbakti Village through the use of the Village economic potential. The approach used in this research is descriptive research. The data used are primary data taken from interviews. The results of this research are three strategies for developing BUMDes obtained through a SWOT analysis. Keywords: Village enterprise, strategy, development, economic potential, SWOT. ABSTRAK Potensi ekonomi desa perlu dikembangkan dan dikelola dengan baik agar memberikan manfaat yang berkelanjutan bagi desa. Salah satu instrumen yang mampu mewujudkan hal tersebut adalah pendirian Badan Usaha Milik Desa atau dikenal dengan BUMDes. BUMDes, adalah badan usaha yang seluruh atau sebagian besar modalnya dimiliki oleh Desa melalui penyertaan secara langsung yang berasal dari kekayaan Desa yang dipisahkan guna mengelola aset, jasa pelayanan, dan usaha lainnya untuk sebesar-besarnya kesejahteraan masyarakat Desa. Desa Mekarbakti merupakan salah satu desa di Kabupaten Sumedang yang memiliki beragam potensi ekonomi. Penelitian ini berusaha merumuskan strategi optimal guna mengembangkan BUMDes di Desa Mekarbakti melalui pemanfaatan potensi ekonomi Desa. Pendekatan yang digunakan dalam penelitian ini adalah penelitian deskriptif. Data yang digunakan merupakan data primer yang diambil dari wawancara. Hasil dari penelitan ini adalah bahwa terdapat tiga strategi pengembangan BUMDes yang diperoleh melalui analisis SWOT. Kata kunci: BUMDes, strategi, pengembangan, potensi ekonomi, SWOT.

PENGARUH COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs), COMPUTER SELF-EFFICACY (CSE), DAN ETIKA PROFESI TERHADAP KINERJA AUDITOR Mahabbah, Nur; Wirnaningsih, Srihadi; Kanti, Runita Arum
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 2 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i2.22844

This research aims to examine the influence of computer-assisted audit techniques (CAATs), computer self-efficacy (CSE), and professional ethics on auditor performance. The study distinguishes three independent variables, namely computer-assisted audit techniques (CAATs), computer self-efficacy (CSE), and professional ethics. The dependent variable in this research is auditor performance.This study is a quantitative research with a descriptive and causal analysis approach. The research population consists of auditors working in Big Four Public Accounting Firms. The sample size for this research consists of 42 respondents. Data were collected using a questionnaire distributed online.The results of the research indicate that computer-assisted audit techniques (CAATs), computer self-efficacy (CSE), and professional ethics significantly and positively influence auditor performance, both partially and simultaneously

PELATIHAN PEMBUKUAN BERBASIS APLIKASI DARING Kanti, Runita Arum
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 5 No. 3 (2021): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Di masa pandemi Covid-19 banyak masyarakat mencoba melakukan kegiatan wirausaha. Hal tersebut dapat terlihat dari jumlah pengajuan Nomor Induk Berusaha (NIB) untuk usaha mikro kecil menengah (UMKM) yang mencapai 170.152 sepanjang September 2020. Meningkatnya jumlah UMKM baiknya dibarengi dengan meningkatnya kesadaran akan pentingnya proses pembukuan. Pembukuan yang efektif dan efiisien memungkinkan UMKM untuk terus berkembang karena pembukuan diperlukan sebagai tolak ukur kinerja keuangan UMKM. Hasil pembukuan dapat juga dijadikan dasar pengambilan keputusan oleh kreditor, investor, maupun UMKM itu sendiri. Pelatihan ini diperuntukkan bagi para pelaku UMKM dari masyarakat yang memiliki ketertarikan untuk mempelajari pembukuan secara lebih mendetil. Pelatihan ini dilakukan secara daring melalui seminar dasar ilmu akuntansi keuangan serta pelatihan aplikasi pembukuan sederhana yakni Manager.io. Hasil pelatihan ini menunjukan peningkatan pengetahuan tentang dasar akuntansi untuk UMKM dan peningkatan kesadaran atas pentingnya pembukuan.

BUMDES ACCOUNTING WORKSHOP AS AN EFFORT TO IMPROVE BUMDES UNITED ACCOUNTABILITY PANGALENGAN VILLAGE Yuliafitri, Indri; Kanti, Runita Arum; Fatmawati, Faoziah Ulfa
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2540

Villages play a key role in economic development at both the regional and national levels. One important initiative to support the village economy is the establishment of Village-Owned Enterprises (BUMDes), which aims to improve village financial accountability and transparency. However, weak accounting and financial reporting systems are often a major challenge. The BUMDes Accounting Workshop conducted in Pangalengan Village aimed to address this issue through Excel application-based accounting training. The results of the activity showed an improved understanding of BUMDes managers on basic accounting principles, good governance, as well as the use of a more efficient accounting information system. The implementation of this system is expected to support the sustainability of village development through more transparent and reliable financial management

INCREASING THE BUSINESS SCALE OF BUMDES CIPTAGUMATI THROUGH DIGITALIZATION OF ACCOUNTING AND MARKETING Kanti, Runita Arum; Fatmawati, Faoziah Ulfah; Yuliafitri, Indri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 4 (2024): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i4.2549

Digitalization of marketing and accounting is a major development in today's business world. With the advancement of technology, many businesses have begun to adopt new ways of marketing and managing finances. Digitalization helps a system become more efficient and effective in marketing products/services and managing finances. Therefore, digital transformation is very much needed to be implemented so that all levels of society can utilize it optimally. In reality, there are still many small businesses that do not understand the importance of developing its business units through digitalizing marketing, and digitalizing financial processes. A Community Service Program with the theme "Increasing the Business Scale of BUMDes Ciptagumati through Digitalization of Accounting and Marketing" has been implemented in Ciptagumati Village, Cikalong Wetan District, west Bandung Regency. This program is carried out through a series of training and counseling activities at the BUmdes business units.

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