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All Journal Jurnal Mutiara Ilmu Akuntansi Dewantara: Jurnal Pendidikan Sosial Humaniora Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi International Journal of Economics and Management Sciences Jurnal Pelayanan Masyarakat
Ade Widiyanti
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Kecenderungan Penggunaan Aset Serta Source Of Funds Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan BUMN yang terdaftar di BEI Selama Satu Dekade) Risa Aulia; Reni Oktavia; Usep Syaifudin; Ade Widiyanti; R. Weddie Andriyanto
Dewantara : Jurnal Pendidikan Sosial Humaniora Vol. 2 No. 1 (2023): Maret : Dewantara : Jurnal Pendidikan Sosial Humaniora
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/dewantara.v2i1.675

Abstract

Penelitian ini memiliki tujuan dalam temuan bukti kecenderungan kecurangan laporan keuangan melalui leverage ratio selama satu dasawarsa dengan periode tahun 2011 sampai dengan tahun 2020. Variabel kecurangan laporan keuangan dalam penelitian ini menggunakan F-Score model karena model ini dapat melakukan pengukuran akan kecenderungan laporan keuangan dengan tingkat kesalahan yang lebih rendah. Variabel tekanan diproksikan dengan leverage karena tingginya risiko kredit perusahaan berdampak terhadap ketidakmampuan perusahaan dalam mengembalikan dana pinjaman. Penelitian ini menggunakan populasi seluruh perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2011 – 2020, sedangkan pengumpulan data dilakukan dengan metode studi pustaka yang dilanjutkan dengan pembahasan dan analisis. Hasil penelitian menunjukkan bahwa leverage ratio memiliki pengaruh signifikan terhadap fraudulent financial statement pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2011-2022.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Proporsi Komisaris Independen terhadap Kinerja Perusahaan dengan Kualitas Laba sebagai Variabel Moderasi Muhammad Alghifari Amchu; Ade Widiyanti; Reni Oktavia; Kamadie Sumanda Syafis
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 3 No. 3 (2025): MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v3i3.1424

Abstract

This research explores the impact of institutional ownership, managerial ownership, and the proportion of independent commissioners on firm performance, with earnings quality serving as a moderating variable. The study draws on a sample of companies that undertook Initial Public Offerings (IPOs) in 2019 on the Indonesia Stock Exchange, utilizing data spanning the years 2019 to 2023. A multiple linear regression model was employed to assess both direct effects and interaction effects moderated by earnings quality. The findings indicate that institutional ownership and the presence of independent commissioners exert a statistically significant influence on company performance, with earnings quality enhancing these relationships. This study enriches the discourse on corporate governance mechanisms within newly public firms and offers practical insights for both market regulators and investors.
Comparison of Stock Market Reactions to the 2024 Elections: Event Study Analysis of the IDX Sectoral Index Sekar Sabina Larasati; Ade Widiyanti
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.932

Abstract

This study examines the capital market reaction at the sectoral level to the 2024 General Election in Indonesia, with the aim of providing deeper insight into how political events influence different industries. Using an event study methodology, the analysis is conducted over a 10-trading-day window surrounding February 14, 2024—the official election date—covering five days before and after the event. The research focuses on six major sectoral indices listed on the Indonesia Stock Exchange (IDX), namely Energy, Consumer Cyclicals, Financials, Basic Materials, Industrials, and Technology.Market reaction is measured through two primary dimensions: (1) changes in price valuation, represented by abnormal returns (AR), and (2) shifts in investor activity, measured through Trading Volume Activity (TVA), operationalized as the turnover ratio. Abnormal returns capture the extent to which price changes deviate from expected normal performance, while TVA reflects the level of investor engagement in each sector during the event window.To evaluate differences in market reaction across sectors, the Kruskal–Wallis test is applied for abnormal returns due to non-normal data distribution, and Welch’s ANOVA is used for TVA to account for heterogeneity of variances. The results reveal no statistically significant differences in abnormal returns across the six sectors, suggesting that price adjustments to election-related information occur uniformly across the market, reflecting a degree of informational efficiency. However, the analysis of TVA shows a highly significant difference among sectors. A Games–Howell post-hoc test further indicates that the Energy and Consumer Cyclicals sectors experienced notably higher trading activity compared to other sectors, especially the Financials sector, which recorded the lowest investor engagement.
Pengaruh Struktur Modal dan Pengungkapan Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan Perusahaan Industri (Sektor C) yang Terdaftar di BEI Tahun 2021-2023 Januar Panjaitan; Usep Syaipudin; Ade Widiyanti
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): Oktober: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i4.4147

Abstract

This study aims to analyze the effect of capital structure and Corporate Social Responsibility (CSR) disclosure on the financial performance of industrial sector C IDX-IC companies listed on the Indonesia Stock Exchange during 2021–2023. Capital structure is proxied by the ratio of long-term debt to equity, while financial performance is measured using Return on Assets (ROA). A quantitative approach with multiple linear regression analysis was employed, and the sample was selected using purposive sampling. The results reveal that capital structure has a significant positive effect on ROA, whereas CSR disclosure has a significant negative effect on ROA. These findings suggest that strategic use of long-term debt can enhance profitability, while the costs and commitments arising from CSR disclosure may reduce financial performance. The study implies that company management should optimize capital structure and carefully balance sustainability strategies through CSR disclosure to avoid diminishing profitability.
Pendampingan Penerapan Metode Process Costing pada UMKM Home Industri Tempe Ibu Jum di Bandar Lampung Ade Widiyanti; Agus Zahron Idris; Chara Pratami Tidespania Tubarad
Jurnal Pelayanan Masyarakat Vol. 2 No. 4 (2025): Desember:Jurnal Pelayanan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/jpm.v2i4.2483

Abstract

This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.
Co-Authors Agus Zahron Idris Chara Pratami Tidespania Tubarad Januar Panjaitan Kamadie Sumanda Syafis Muhammad Alghifari Amchu R. Weddie Andriyanto Reni Oktavia Risa Aulia Sekar Sabina Larasati Usep Syaifudin Usep Syaipudin