Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi
Dri Asmawanti S
Unknown Affiliation
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PROSES PERENCANAAN DAN PENGANGGARAN KEUANGAN DESA (Studi Di Desa-Desa Kecamatan Giri Mulya Kabupaten Bengkulu Utara) Baihaqi Baihaqi; Ratih Pelita Sari; Dri Asmawanti S
Jurnal Akuntansi Vol. 7 No. 1 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.1.61-76

Abstract

This research is a descriptive qualitative research that aims to explain the condition of planning process and budgeting of village finances in the villages of Giri Mulya Sub-district, North Bengkulu Regency. The informants of this research are the village head, village secretary, head of the village consultative body, the empowerment of the village community of Giri Mulya sub-district, and representatives from the community. Data were collected through observation process, in-depth interview and documentation. The results of this study indicate that village planning and village financial budgeting have been outlined in accordance with the prevailing regulations. In terms of timeliness, in determining the work plan of the local government and budget of village income and expenditure, there was a delay due to the lack of human resources quality and the problem of regulatory delays from the district that reached the village head.Keywords : planning and budgeting of village finances, Human Resources, regulatory
PERAN SATUAN PENGAWASAN INTERN DAN PENERAPAN PENGENDALIAN INTERNAL TERHADAP PENCAPAIAN GOOD UNIVERSITY GOVERNANCE PADA PERGURUAN TINGGI DI KOTA BENGKULU Dri Asmawanti S; Siti Aisyah
Jurnal Akuntansi Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.2.101-118

Abstract

The research was aimed to examine and obtain empirical evidence of the influence from role of internal control unit and controling system internal to achievement of Good University Governance in College with state in Bengkulu City. The data was collect from questioner that direclty spread to the all responden. The result of this study explained that role of internal control units and controlling system internal has positively significance influence to achievement of Good University Governance.Keywords : Internal control unit, controlling system internal
PERANAN GOOD CORPORATE GOVERNANCE UNTUK MEMINIMALISASI TINDAKAN CREATIVE ACCOUNTING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Indah Oktari Wijayanti; Dri Asmawanti S
Jurnal Akuntansi Vol. 7 No. 3 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.3.103-114

Abstract

This study aims to examine the influence of the role of good corporate governance to minimize creative accounting actions in manufacturing companies listed on the Indonesian stock exchange (BEI) in 2015-2017. The variables tested in this study consisted of institutional ownership and managerial ownership and creative accounting in proxy with earnings management as measured by discretionary accruals estimated using the modified Jones model (1995). The sample of this study is a manufacturing company listed on the Stock Exchange in 2013-2017. This study uses purposive sampling method in determining the number of samples used and obtained 77 companies used as samples. Multiple regression models and descriptive statistics are used for data analysis. The results show that corporate governance mechanisms that are proxied by institutional ownership and managerial ownership do not affect earnings management.Keywords: institutional ownership, managerial ownership, creative accounting.
Co-Authors Baihaqi Baihaqi Ratih Pelita Sari Siti Aisyah Wijayanti, Indah Oktari