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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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PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN EFEKTIVITAS KEMANFAATANNYA UNTUK MASYARAKAT SEKITAR INDUSTRI DI KOTA CILEGON Andjar Astuti; Windu Mulyasari
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Issues of corporate social responsibility is an issue many researchers. it is because the issue of implementation and benefits of CSR is still widely questioned for the company and for the public. This study aimed to observe CSR issues. Companies that implement CSR still has problems to the external community. This research is expected to develop model solutions to solve problems in the implementation of CSR. CSR research conducted in industrial areas and communities in Cilegon Banten.Keyword: Corporate social responsibility

KANDUNGAN INFORMASI INKREMENTAL MANAJEMEN LABA TERHADAP PROFITABILITAS MASA DEPAN: STUDI PADA PERUSAHAAN PUBLIK DI INDONESIA Windu Mulyasari
Tirtayasa Ekonomika Vol 11, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This study aimed to test the moderating influence of the investment opportunity set on the relationship between earnings management and future profitability. Earnings management indicates that it has predictive information content that influence on future profitability. This predictive content can be shown on the level of corporate profitability. The high level of earnings management that affect the level of profitability becomes low. The result of the test shows that the level of statistical significance, if their earnings management is high (low) affect the profitability of a low (high). This study also explored the effect of investment opportunity set when considered in the earnings management, can affect profitability. The test results support that if the investment opportunity set high (low) and high earnings management (low), then the profitability of the company to be low (high).Key word : earning managements, investment opportunity set, future profitability

STRATEGI PENGELOLAAN KEUANGAN, TATA KELOLA, DAN AKUNTABILITAS UMKM DI MASA PANDEMI COVID-19 Muhammad Taqi; Rudi Zulfikar; Windu Mulyasari; Tubagus Ismail; Dirvi Surya Abbas; Nela Dharmayanti; Rosedian Andriani
JMM (Jurnal Masyarakat Mandiri) Vol 6, No 2 (2022): April
Publisher : Universitas Muhammadiyah Mataram

Abstrak: Pentingnya pemahaman mengenai pengelolaan keuangan tata kelola dan akuntanbilitas sebagai pendukung dalam kegiatan usahanya agar dapat terus bertahan dimasa covid-19. Selain itu, pemahaman akan tata kelola dan akuntanbilitas terkait dari kegiatan dengan melibatkan 509 peserta yang mengikuti kegiatan ini, antara lain UKM, souvenir, catering, seafood, fashion, snack, dan jajanan tradisional lainnya, serta anggota masyarakat. Tujuan dari dilakukannya kegiatan terdiri dari tiga hal. Pertama, untuk meningkatkan pemahaman tata kelola pelaku umkm. Kedua, untuk meningkatkan pemahaman pengelolaan keuangan pelaku umkm. Ketiga, untuk meningkatkan pemahaman akuntabilitas bagi pelaku umkm. tahap dalam metode pelaksaan kegiatan ini. Terdiri dari empat tahap. Tahap pertama, adalah Tahap Persiapan. Tahap kedua, adalah tahap pelaksanaan. Tahap ketiga, adalah evaluasi program dan tahap keempat, adalah pelaporan. Agar pelaksanaan tersebut dapat berjalan dengan baik, maka dilakukan dua pendekatan, yakni, sosialisasi dan diskusi. Di masa pandemi COVID-19, konten yang ditawarkan dalam sosialisasi tersebut adalah pengenalan konsep pengelolaan keuangan, tata kelola, dan tanggung jawab UMKM. Berdasarkan hasil kegiatan yang telah dilakukan, Dengan terselenggaranya program ini, tatanan nilai-nilai masyarakat di bidang pendidikan, khususnya di bidang ekonomi, semakin membaik. Hal tersebut dapat diketahui berdasarkan penilaian yang telah dilakukan dilapangan. Pertama, meningkatnya pemahaman tata kelola pelaku umkm sebesar 85%. Kedua, meningkatnya pemahaman pengelolaan keuangan pelaku umkm sebesar 85%. Ketiga, meningkatnya pemahaman akuntabilitas bagi pelaku umkm sebesar 85%.Abstract: Understanding financial management, governance, and responsibility as a supporter in its economic operations is critical to its survival in the Covid-19 era. In addition, 509 participants in this activity, including SMEs, souvenirs, catering, seafood, fashion, snacks, and other traditional foods, as well as community people, gained an awareness of governance and responsibility. The activity's goal consists of three components. First, to have a better grasp of how MSME actors are governed. Second, to increase knowledge of MSME players' financial management. Third, to improve MSME actors' knowledge of accountability. stage in the process of carrying out this action There are four phases. The Preparation Stage is the initial stage. The implementation stage is the second stage. The third stage is program assessment, followed by reporting. To ensure that the adoption went smoothly, two tactics were used: socializing and dialogue. During the COVID-19 epidemic, the socialization curriculum included an introduction to the ideas of financial management, governance, and MSMEs' responsibilities. Based on the outcomes of previous activities, the execution of this program is improving the order of community values in the field of education, particularly in the economic field. This can be determined depending on the evaluation performed in the field. First, 85 percent of MSME actors now have a better knowledge of how to regulate themselves. Second, 85 percent of MSME players now have a better knowledge of financial management. Third, an 85 percent increase in knowledge of accountability for MSME actors.

EFFECT OF ASSET TANGIBILITY ON CASH HOLDINGS WITH GROWTH OPPORTUNITY AS MODERATE VARIABLE: (EMPIRICAL STUDY ON PROPERTY AND REAL ESTATE COMPANIES LISTED ON INDONESIA STOCK EXCHANGE) Nuriyatul Hidayah; Tri Lestari; Windu Mulyasari
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i1.48

This study aims to determine the effect of asset tangibility on cash holdings and the effect of growth opportunity on the relationship between asset tangibility to cash holdings. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange during the period 2015-2018. Using the purposive sampling method, 37 companies were complying with criteria as samples. This study used secondary data from the Indonesia Stock Exchange website. Using IBM SPSS 23 data processing application, Moderated regression analysis (MRA) was used as an analytical method. This study indicates that: (1) Asset tangibility has a significant negative effect on cash holdings. It showed by the value of regression coefficient β1 is -0,00002771 with a significance level (ρ-value) of 0,001 where the value is below the significance level of 0,05 (0,001 <0,05). (2) Growth opportunity as a moderating cannot moderate the effect of asset tangibility on cash holdings. The level of significance (ρ-value) of the growth opportunity and MRA variables, which are 0,206 and 0,823, where the value is more than 0,05 significance level.

The Effect of Managerial Ownership and Institutional Ownership on Sustainability Reporting and Their Impact on Earning Management Listia Aulia Indy; Lia Uzliawati; Windu Mulyasari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 3 (2022): February 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i3.48

The purpose of this study is to examine the effect of managerial ownership and institutional ownership on sustainability reporting and their impact on earnings management. This research is a type of quantitative research using purposive sampling method as a sampling method. The data collected comes from the annual reports of companies in the mining sector and the basic and chemical industry sectors listed on the Indonesia Stock Exchange from 2015 to 2019, with data analysis techniques using IBM SPSS V.20 software for windows. The results showed that managerial ownership had no effect on sustainability reporting, while institutional ownership had no effect on sustainability reporting. Sustainability reporting has a negative effect on earnings management.

The Determinant of Performance Accountability in Banten Province During Covid-19 Pandemic Ratu Heti Suryawiati; Elvin Bastian; Windu Mulyasari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i4.73

This research aims to determine the effect of the public sector management control system, organizational culture, and reporting system on performance accountability and the role of competence of state civil servants in moderating public sector management control systems, organizational culture, and reporting systems on performance accountability during the Covid-19 pandemic. in the Regional Apparatus Organization (OPD) of Banten Province. This research uses primary data with the purposive sampling method. The object of research is in the OPD of Banten Province with a sample of 75 State Civil Apparatus in fifteen (15) OPD. The data analysis technique used is Structural Equation Modeling (SEM) analysis with the Warp PLS version 7.0.The results of this study indicate that the public sector management control system and organizational culture have a positive effect on performance accountability, while the reporting system does not affect performance accountability. Meanwhile, the competence of the state civil apparatus failed to moderate the public sector management control system for performance accountability. However, the competence of state civil servants has succeeded in moderating organizational culture and reporting systems for performance accountability.

Workshop on Financial and Tax Reports for MSMEs in Tenjoayu Kurniasih Dwi Astuti; Dabella Yunia; Windu Mulyasari; Nana Nofianti; Galih Fajar Muttaqin
MOVE: Journal of Community Service and Engagement Vol. 1 No. 1 (2021): September 2021
Publisher : EQUATOR SINAR AKADEMIA

This community service tries to identify, analyze and solve financial report problems for Micro, Small and Medium Enterprises in Tenjoayu Village, Serang Banten. As a village that is in its infancy, Sindangsari Village requires the intervention of academics to improve the quality of human resources in accordance with the existing potential. The basic problem for Micro, Small and Medium Enterprises in Tenjoayu Village is the low knowledge of financial reports and taxation of Micro, Small and Medium Enterprises in Tenjoayu Village. This community service is carried out using persuasive methods for Micro, Small and Medium Enterprises in Tenjoayu Village, lectures, and field practice. This activity aims to improve the quality of human resources in Micro.

PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS SAK EMKM Dabella Yunia; Galih Fajar Muttaqin; Windu Mulyasari; Kurniasih Dwi Astuti; Nana Nofianti; Tri Wahyudi; Muhammad Nawawi; Chandra Prasadhita
Jurnal Warta Desa (JWD) Vol. 3 No. 2 (2021): Jurnal Warta Desa (JWD)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jwd.v3i2.133

The preparation of financial reports which has been seen as a difficult thing for Micro, Small and Medium Enterprises (MSMEs). The proposed community service program is a community service program that aims to provide easy solutions for Micro, Small, and Medium Enterprises in Banten Province in preparing financial reports. As a form of community service, community service was held with the theme "Workshop on the Preparation of MSME Financial Reports based on SAK EMKM". The workshop will be conducted in the form of presentation of basic accounting material and presentation of SAK EMKM.

Financial Accountability: Organizational Performance Improvement Through Culture Control And Contractibility Galih Fajar Muttaqin; Windu Mulyasari
Jurnal Akuntansi Vol. 22 No. 2 (2018): May 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i2.348

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

Keadilan, Komitmen pada Tujuan, dan Job-relevant Information dalam Penganggaran Partisipatif Windu Mulyasari; Slamet Sugiri
The Indonesian Journal of Accounting Research Vol 8, No 3 (2005): JRAI September 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.145

The relationship between participative budgeting and management performance has interested many researchers. Prior empirical studies, however, find inconsistent evidence. Shields and Shields (1998) suggest that budgetary participation does not have a direct effect on performance, but is rather conditioned on other intervening variables. The current study is aimed to investigate the interrelationship of participative budgeting with managerial performance through social, motivational, and cognitive factors. Data are collected by sending questionnaires to managers of service and manufacturing companies throughout Java. Only eighty-nine respondents fill the questionnaires. Using structural equation models, the current study finds that: (1) the direct relationship between participative budgeting and management performance is not statistically significant; (2) procedural fairness, but not distributive fairness, and job-relevant information statistically significantly affect the relationship between participative budgeting and management performance; and (3) goal commitment does not statistically significantly affect management performance.

Co-Authors ., Chaerunnisa Abbas, Dirvi Surya Ali Djamhuri Andini Ekasari Andini, Fizri Andriani, Rosedian 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 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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