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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Analisis Bisnis Ekonomi JMM (Jurnal Masyarakat Mandiri) jurnal ilmiah hospitality Jurnal Akuntansi The Indonesian Journal of Accounting Research Jurnal Revenue : Jurnal Ilmiah Akuntansi ARSY : Jurnal Aplikasi Riset kepada Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Jurnal Warta Desa (JWD) Management Science Research Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Review of Accounting and Taxation International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Accounting and Sustainability International Journal of Economic Research and Financial Accounting Jurnal Pengabdian Dinamika Jurnal Analisis Bisnis Ekonomi

Mulyasari, Windu

Sultan Ageng Tirtayasa University, Indonesia

Author-ID : 799856

Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KEUNGGULAN DAN KETERBATASAN PERUSAHAAN TERHADAP KESEMPATAN BERTUMBUH PERUSAHAAN (GROWH OPPORTUNITIES) Murni, Rochiyati Murni; Mulyasari, Windu Mulyasari
Jurnal Analisis Bisnis Ekonomi Vol 2 No 2 (2004): Volume 2, Nomor 2, Oktober 2004
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.4 KB)

This paper examined the relationship between the model growth opportunities rests on combining the firm advantages and liminatons, and the investment opportunity sets. This research, particularly, extend the work of AINajjar and Belkaoui (2001) for Indonesian conditions. I used financial institutions as the sample of my research. This research aimed to examined the growth opportunities of financial institutions because this sector in last several yaer in very bad conditions. The conditions happened because of economic consequence also there is a merger between banks. The firm advantages are used four variables such corporate reputation, multinational, size and profitability. Two variables are used as firm limitations such leverage and systematic risk. This research find evidence that profitability as firm advantages and laverage as firm limitation confirmed with the general model of growth opportunities. Nevertheless, the relationship between leverage and IOS are directly related, where this relation are not consistent with the theory.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.4 KB)

Financial accountability: organizational performance improvement through culture control and contractibility Muttaqin, Galih Fajar; Mulyasari, Windu
Jurnal Akuntansi Vol 22, No 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

This study focuses on performance contracts and the use of performance measurement systems that can affect the performance of government organizations. Implementation of the Contract / Performance Agreement was only implemented in 2015, so it is worth investigating. The context of this research becomes very important to see the reality that occurs in government agencies that tend to report excessive good performance and minimize information about the failure of the program. Performance reports submitted in the form of Government Institution Performance Accountability Report (LAKIP) have been biased. The bias arises because the performance that is delivered is not like the reality in the field so as to mislead the public as the information user and ultimately result in excessive expectations of government institutions. This study examines the influence of contractibility and culture control on the organization's performance and financial accountability of the Regional Government Agency of Banten Province using SEM-PLS test equipment. Test results of 145 sampled data that spread throughout the district in Banten Province resulted in the conclusion (1) contractibility positively affects the performance of public sector organizations; (2) culture control positively affects the performance of public sector organizations; (3) the performance of the organization positively affects the financial accountability of public sector organizations

Pelatihan Laporan Keuangan UMKM Menggunakan Smartphone Dabella Yunia; Windu Mulyasari; Nana Nofianti; Kurniasih Dwi Astuti
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 1 No. 1 (2020): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v1i1.37

Kegiatan ini diselenggarakan atas dasar banyaknya usaha mikro, kecil dan menengah (UMKM) belum melakukan pencatatan atas kegiatan usahanya. Pelaksanaan kegiatan ini melibatkan sepuluh UMKM yang ada di Provinsi Banten. Dengan memanfaatkan smartphone, UMKM dapat menghasilkan laporan keuangan usahanya dengan mudah, cepat, dan tepat. Hasil dari kegiatan ini adalah UMKM menghasilkan laporan keuangan usahanya yang dapat digunakan sebagai informasi dan kontrol usahanya. Kata Kunci : Informasi, Laporan Keuangan, Aplikasi Smartphone

The Effect of Internal Control Unit And Implementation of Internal Control on The Achievement Good University Governance Roni Budianto; Rama Komara Putra; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.10804

This study aims to determine the influence of the role of the internal supervision unit and the application of internal control towards the achievement of good university governance. Respondents in this study were 85 auditors who worked in the Internal Control Unit at State Universities in the Jakarta, Bogor, Depok, Tangerang, and Serang areas.This study uses primary data and questionnaires to obtain information from respondents using the purposive sampling method. SmartPLS version 3 was used in this study to analyze research consisting of descriptive statistics and hypothesis testing.The results. The results of this study indicate that the role of the internal control unit and the implementation of internal controls have a positive and significant effect on achieving good university governance.

SISTEM AKUNTANSI WAKAF SEBAGAI BENTUK PERTANGGUNGJAWABAN HARTA WAKAF KE PUBLIK Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 10, No 1 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract Accountability needs for Nazhir on waqf property becomes an important question. Nazhir as waqf management agency has responsibility to manage waqf property. However, in Indonesia, the law and economics of accountability waqf property is still a matter of debate. Management information system needs to be done as a form of accountability reports waqf property management. One of the reports to be drawn up for the management waqf is an accounting system. Accounting system is not only to report waqf but also includes the organizational structure of the management waqf. This study tried to explore how the management system of waqf and accounting responsibility on waqf. The purpose of this study is to give a model for accounting system of waqf. The benefits of this research is create the accounting system model that used as the basis for apply the rules of law. This model can used by regulatory agencies to set up regulations for the management of waqf property and could eventually be used by other regulatory agencies (eg, taxes) to apply the rules to manage waqf property. Abstrak Kebutuhan pertanggungjawaban nazhir atas harta wakaf menjadi pertanyaan yang penting untuk dimunculkan. Nazhir sebagai badan pengelola wakaf memiliki tanggung jawab atas pengelolaan harta wakaf. Namun, di Indonesia payung hukum dan ekonomi tentang pertanggungjawaban harta wakaf masih menjadi bahan perdebatan. Penelitian ini berusaha mengeksplorasi bagaimana sistem pengelolaan harta wakaf dan pertanggungjawaban akuntansi atas harta wakaf. Tujuan dari penelitian ini adalah memberi model sistem pertanggungjawaban akuntansi atas pengelolaan harta wakaf. Manfaat dari penelitian ini dengan terbentuknya model sistem pertanggungjawaban akuntansi dapat digunakan sebagai dasar penerapan aturan perundang-undangan. Model ini dapat digunakan oleh badan regulasi untuk membentuk peraturan-peraturan tentang pengelolaan pertanggungjawaban harta wakaf dan pada akhirnya dapat digunakan oleh badan regulasi lain (misal: pajak) untuk menerapkan aturannya dalam pengelolaan harta wakaf.

The Effect of Firm Size and Firm Age on Sustainability Reporting and The Impact on Earnings Management Fani Fadilah; Lia Uzliawati; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14510

This study aims to analyze the effect of firm size and firm age on sustainability reporting and its impact on earnings management. The antecedent variable used in this study is firm size measured by Ln asset total and firm age measured by the result of research year data minus the year the company was founded. The independent variable used in this study is sustainability reporting measured by Global Reporting Initiative (GRI). Variable dependent used in this study is earnings management measured by discretionary accrual modified jones. The population of this research is mining companies listed on Indonesia Stock Exchange in 2015-2019. Based on the purposive sampling method, the sample chosen in this research is 14 companies with total sample of 70 data. This study used multiple linear regression analysis using SPSSv25 software. The result of this study showed that firm size has a positive impact on sustainability reporting, firm age has a positive impact on sustainability reporting, SR economic dimension has a positive impact on earnings management, SR environmental dimension has a negative impact on earnings management. However, SR social dimension doesn’t affect earnings management.

DISCLOSURE DAN PSIKOLOGI INVESTOR Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

AbstractQuestions about rational investor and efficiency of the securities market continues to increase, because the evidence indicates that when shares are mispriced on the market value efficiently. Those problems are very important to accountants, because of the possibility of the provision of information cannot meet the needs of investors in decision-making. Furthermore, when the securities market is not fully efficient, the increase in financial reporting will help reduce inefficiency, and is expected to improve the operation of the securities market. Securities market inefficiencies are explained because investor behavior can be studied in behavioral finance. The study provides a basis on why investors behave inefficiently, and does not reflect the information available. The study behavioral finance has not been done in the capital markets. Research in behavioral studies can be carried out with experimental studies. This needs to be taken into consideration to make a study seeking direct evidence of investor behavior. The purpose of this study is to describe how the information content of financial statements that are described by the theory of efficient markets experienced an anomaly, and that there is also asymmetry of information on financial statements so that the information contained in the information gap between investors. Asymmetry of information is expected to decrease with the full disclosure of the company however, was the response of different investors. Therefore, the phenomenon is explained by behavioral finance tested. Keywords: Disclosure, Behavioural Finance, Market Eficiency Abstrak Pertanyaan tentang investor rasional dan efisiensi pasar sekuritas terus meningkat, karena bukti menunjukkan bahwa ketika saham dinilai secara salah pada nilai pasar secara efisien. Masalah-masalah tersebut sangat penting bagi akuntan, karena kemungkinan penyediaan informasi tidak dapat memenuhi kebutuhan investor dalam pengambilan keputusan. Selanjutnya, ketika pasar sekuritas tidak sepenuhnya efisien, peningkatan pelaporan keuangan akan membantu mengurangi inefisiensi, dan diharapkan dapat meningkatkan operasi pasar sekuritas. Inefisiensi pasar sekuritas dijelaskan karena perilaku investor dapat dipelajari dalam keuangan perilaku. Studi ini memberikan dasar mengapa investor berperilaku tidak efisien, dan tidak mencerminkan informasi yang tersedia. Studi perilaku keuangan belum dilakukan di pasar modal. Penelitian dalam studi perilaku dapat dilakukan dengan studi eksperimental. Ini perlu dipertimbangkan untuk membuat penelitian mencari bukti langsung dari perilaku investor. Tujuan dari penelitian ini adalah untuk mendeskripsikan bagaimana kandungan informasi laporan keuangan yang digambarkan oleh teori pasar efisien mengalami anomali, dan bahwa ada juga asimetri informasi pada laporan keuangan sehingga informasi yang terdapat dalam kesenjangan informasi antara investor . Asimetri informasi diharapkan menurun dengan pengungkapan penuh perusahaan, bagaimanapun, adalah respon dari investor yang berbeda. Oleh karena itu, fenomena tersebut dijelaskan oleh keuangan perilaku yang diuji. Kata kunci: Pengungkapan, Perilaku Keuangan, Efisiensi Pasar

PENGARUH SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN, TEKNOLOGI INFORMASI, DAN PEMAHAMAN BASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi pada Organisasi Perangkat Daerah Provinsi Banten) Melati Ramadhani; Ayu Noorida Soerono; Windu Mulyasari
Jurnal Riset Akuntansi Terpadu Vol 12, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to determine the effect of the competence of human resources, internal control systems, utilization of information technology, and an understanding of accrual based government accounting system for quality of local government financial reports Province Banten. The approach used in this study is the quantitative approach. Data used in this study are primary data. Questionnaire submitted to the90 employees of the OPD Province Banten who works in finance /accounting, as many as 82 questionnaires (91.1%) returned, 16 questionnaires (19.5%) can not be processed, and 66 questionnaires (80.4%) can be processed. The data collected were processed using SPSS 20 software program. The statistical method used to test the hypothesis is multiple linear regression analysis. The results showed that the competence of human resources, internal control systems, utilization of information technology, and an understanding of accrual based government accounting system has a positive and significant impact on the quality of local government financial reports.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DI INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN COMPETITIVE ADVANTAGE SEBAGAI VARIABEL INTERVENING Euis Nurhayati; Bustanul Arifin; Windu Mulyasari
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aims to empirically examine the effect of intellectual capital on the performance of firm and competitive advantage as a mediating variable. Firm performance used in this study measured using Return On Asset (ROA), and Return On Equity (ROE). While intellectual capital is measured by using VAIC™ method developed by Pulic (1998 ). Competitive advantage is measured by cost of R&D.This study used a sample of banking companies listed on the Stock Exchange period 2012-2015 using purposive sampling method . The data used were obtained from the annual financial statements of banking companies listed on the Stock Exchange. The method of analysis used in this study is multiple regression analysis . This method was chosen because all of the data is matrix variable. The results of this study indicate that VAIC has significant effect on ROA. ROA has a significant effect on competitive advantage, and competitive advantage has the effect of mediation on the VAIC and ROA.Keywords:Intellectual Capital;Firm Size;Competitive Advantage;FirmPerformance;Banking

Co-Authors ., Chaerunnisa Abbas, Dirvi Surya Ali Djamhuri Andini Ekasari Andini, Fizri Anggit, Muhammad Anisya Ramadanti Astuti, Andjar Ayu Noorida Soerono Azkia Ramadhina Bisma, Muhamad Bustanul Arifin Chaerunnisa . Chandra Prasadhita Dabella Yunia Diah Safitri Elin Marlina Elvin Bastian Euis Nurhayati Fadilatun Nisa Fadjrihana, Meidah Fani Fadilah Galih Fajar Muttaqin Hasanudin, Agus Ismaya Heni Hardianti Hesti Fatmawati Hulaemah, Eem Hulaemah Lestari, Tri Lia Uzliawati Lia Uzliawati Listia Aulia Indy Melati Ramadhani Meutia Muhammad Nawawi Muhammad Sodri Alamsyah Muhammad Taqi Murni, Rochiyati Murni Muthia Erlina Daniyati Nana Nofianti, Nana Nela Dharmayanti Nurhayati Soleha, Nurhayati Nuriyatul Hidayah Rama Komara Putra Ratu Heti Suryawiati Roni Budianto Rosedian Andriani Rudi Zulfikar Slamet Sugiri Sulaeman, Andri Tri Wahyudi Wahyudi Tubagus Ismail Wahyuni, Hilda Fauziah Widyo Nugroho, Bernadus Erwin Bagastian Yunia, Dabella

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