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All Journal Optimum : Jurnal Ekonomi dan Pembangunan Journal The Winners Resona : Jurnal Ilmiah Pengabdian Masyarakat Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Kajian Bisnis STIE Widya Wiwaha JEMMA | Journal of Economic, Management and Accounting To Maega: Jurnal Pengabdian Masyarakat Proceeding of National Conference on Accounting & Finance Jurnal Pengabdian kepada Masyarakat Nusantara Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) International Journal of Research in Community Services Altifani Journal: International Journal of Community Engagement International Journal of Engagement and Empowerment (IJE2) International Journal of Community Service Global Abdimas: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Bangsa JPS (Jurnal Perbankan Syariah)
Umi Wahidah
Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP MANAJEMEN LABA Ayem, Sri; Wahidah, Umi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 8, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.387 KB) | DOI: 10.12928/optimum.v8i1.8854

Abstract

This research aimed to examine the effect of the adoption of International Financial Reporting Standards (IFRS) on eearning management on companies listed in IDX. Earning management that used in this research was discretionary accrual. This research is also use the control variable size, leverage, and return on equity (ROE). This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique as many as 75 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the adoption of International Financial Reporting Standards (IFRS) have a negative significant effect on earnings management. This indicates that the adoption of IFRS can decrease earnings management practices. ROE control variables also significantly affect the application of IFRS in the practice of earnings management, while control size and leverage variables do not affect the application of IFRS in practice earnings management 
PENGARUH KONVERGENSI INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP PENGHINDARAN PAJAK(TAX AVOIDANCE) Umi Wahidah; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 26 No 2 (2018): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.822 KB) | DOI: 10.32477/jkb.v26i2.110

Abstract

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positive and significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.
PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Jasa Transportasi yang Terdaftar di BEI) Sri Ayem; Suyanto Suyanto; Umi Wahidah
JEMMA (Journal of Economic, Management and Accounting) Vol 2, No 1 (2019): Maret 2019
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (862.497 KB) | DOI: 10.35914/jemma.v2i1.139

Abstract

This research aims to examine the effect of adopting International Financial Reporting Standards (IFRS) and Good Corporate Governance (GCG) on earnings management (case studies on transportation service companies listed on the Indonesian stock exchange. GCG in this study uses the audit committee proxy, institutional ownership, and Independent Commissioner, while earnings management in this study was measured by the Absolute discretionary accrual (ABSDA). This study used a population of transportation service companies listed on the Indonesia Stock Exchange. The data of this study were obtained from secondary data obtained from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the company's annual report from 2011-2017 The sampling method uses purposive sampling technique, the population that will be used as the research sample is a population that meets certain sample criteria. Companies that has the criteria of the research sample as many as 105 companies. To examine the effect of IFRS and good corporate governance on earnings management by using SPSS 16. The results showed that IFRS and Institutional Ownership affect earnings management. While the Audit Committee and Independent Commissioners have no effect on earnings management.
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan UMKM Di Kota Yogyakarta Sri Ayem; Umi Wahidah
JEMMA (Journal of Economic, Management and Accounting) Vol 4, No 1 (2021): Maret 2021
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v4i1.437

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kualitas laporan keuangan dan pemberian kredit terhadap kinerja UMKM di Kota Yogyakarta. Jenis penelitian yang digunakan dalam penelitian ini adalah pengujian hipotesis. Sampel dalam penelitian ini adalah UMKM di Kota Yogyakarta. Teknik pengumpulan data menggunakan kuesioner. Uji validitas dan reliabilitas dilakukan terhadap responden yang memiliki karakteristik yang sama dengan subjek penelitian. Pengukuran variabel menggunakan skala likert 1-5. Hasil pengujian pertama menunjukkan bahwa variabel kualitas laporan keuangan tidak berpengaruh terhadap kinerja UMKM. Reliabilitas laporan keuangan UMKM masih tergolong rendah sehingga informasi tidak relevan berpotensi besar menyesatkan pengguna informasi dalam pengambilan keputusan. Hasil kedua menunjukkan bahwa variabel pemberian kredit berpengaruh positif dan signifikan terhadap kinerja UMKM. Kemudahan akses kredit UMKM mampu mendorong UMKM untuk mengembangkan usaha dan meningkatkan kinerja UMKM. Penelitian ini berkontribusi untuk memberikan referensi terkait peningkatan kinerja UMKM melalui penyusunan laporan keuangan yang berkualitas dan pemberian kredit kepada UMKM.Kata Kunci: kinerja UMKM, kualitas laporan keuangan, pemberian kredit.ABSTRACTThis research aims to find out the effect of the quality of financial statements and granting ofcredit on the performance of MSMEs in the City of Yogyakarta. This type of research used in this study is hypothesis testing. The sample in this study was the UMKMs in Yogyakarta City. Data collection techniques using a questionnaire. Validity and reliability tests were conducted on respondents who had the same characteristics as the research subjects. Measurement of variables using the Likert scale 1-5. The first test results indicate that the variable quality of financial statements does not affect the performance of UMKMs. The reliability of UMKM financial reports is still relatively low so that irrelevant information will have a great potential to mislead users of information in decision making. The second result shows that the variable crediting has a positive and significant impact on the performance of UMKMs. Ease of access to MSME credit is able to encourage UMKMs to develop businesses and improve MSME performance. This research contributes to provide references related to improving the performance of UMKMs through the preparation of quality financial reports and granting of credit to UMKMs.Keywords: granting of credit, quality of financial statements, UMKM’s performance.
PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP MANAJEMEN LABA Sri Ayem; Umi Wahidah
Optimum: Jurnal Ekonomi dan Pembangunan Vol 8, No 1 (2018)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.387 KB) | DOI: 10.12928/optimum.v8i1.8854

Abstract

This research aimed to examine the effect of the adoption of International Financial Reporting Standards (IFRS) on eearning management on companies listed in IDX. Earning management that used in this research was discretionary accrual. This research is also use the control variable size, leverage, and return on equity (ROE). This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique as many as 75 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the adoption of International Financial Reporting Standards (IFRS) have a negative significant effect on earnings management. This indicates that the adoption of IFRS can decrease earnings management practices. ROE control variables also significantly affect the application of IFRS in the practice of earnings management, while control size and leverage variables do not affect the application of IFRS in practice earnings management 
Faktor - faktor yang mempengaruhi pemanfaatan e-billing pajak dengan menggunakan technology acceptance model (TAM) pada UMKM di Daerah Istimewa Yogyakarta Sri Ayem; Umi Wahidah
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui faktor - faktor yang mempengaruhi pemanfaatan e-billing pajak dengan menggunakan TAM pada UMKM di DIY. Penelitian ini mengambil sampel pelaku UMKM yang berada di wilayah DIY. Teknik pengumpulan data menggunakan kuesioner dengan pengukuran variabel menggunakan skala likert 1-5. Hasil pengujian menunjukkan variabel persepsi kebermanfaatan berpengaruh positif terhadap penerimaan pemanfaatan e-billing pajak. Penggunaan e-billing memberikan manfaat dalam mempercepat proses pembayaran pajak, meningkatkan efektivitas, serta mempermudah wajib pajak dalam proses pembayaran pajak. Hasil pengujian kedua menunjukkan variabel persepsi kemudahan penggunaan berpengaruh positif terhadap penerimaan pemanfaatan e-billing pajak. Penggunaan e-billing mudah dipelajari dan dikendalikan, dapat diakses dari mana saja, serta mudah digunakan sehingga membantu wajib pajak dalam proses pembayaran pajak. Berdasarkan analisis juga menunjukkan bahwa variabel kebermanfaatan, kemudahan, serta penerimaan pemanfaatan e-billing oleh pelaku UMKM di DIY masuk dalam kategori sedang. 
Literatur Review Terhadap Penelitian Agresivitas Pajak Sri Ayem; Umi Wahidah; Wirandi Wirandi; Fransiska Theodosia Peni Yan; Anisa Alfiana; Dini Fitrianingsih; Sisilia Marlita Arce Kaka; Karolina Tunga
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5269

Abstract

The purpose of this study was to examine and analyze the influence of apparatus competence, internal control systems, organizational commitment and community participation on village fund management accountability. This research method uses a Systematic Literature Review (SLR) or Library Research or library research approach. This reference source was obtained from 20 journals published through the Google Scholar database. The results of the study show that apparatus competence, internal control systems, organizational commitment and community participation have an effect on the accountability of managing village funds. The implications of the findings of this study are to encourage accountable village fund management through increasing the competency of village fund management officials, village government organizational commitment, and community participation. Keywords: Village Apparatus Competence, Organizational Commitment, Internal Control System, Community Participation.
PENINGKATAN KAPASITAS SDM KEUANGAN MELALUI IMPLEMENTASI TRI PANTANGAN DI KALURAHAN BANGUNJIWO, KASIHAN, BANTUL Sri Ayem; Titisa Ballerina; Umi Wahidah; Agaphe Christian Abinowo; Sri Mujiyanti; Atik Hermawati
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 7, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v7i1.1247

Abstract

Kelurahan Bangunjiwo merupakan salah satu kelurahan yang ada di wilayah Kecamatan Kasihan, Kabupaten Bantul yang menerima pendanaan dana desa paling besar pada tahun 2021. Pemberian dana desa tersebut harus dibarengi dengan kompetensi agar mampu mengelola sesuai dengan peraturan yang berlaku, sehingga mampu mewujudkan tata kelola keuangan yang baik. Permasalahan yang dihadapi Kelurahan Bangunjiwo dalam pengelolaan keuangan dana desa yaitu keterbatasan kompetensi sumberdaya bidang keuangan. Tujuan dari kegiatan abdimas ini adalah untuk pengembangan kapasitas sumberdaya keuangan agar memahami peraturan pengelolaan dana desa, memperoleh pemahaman prinsip akuntansi, serta menyelenggarakan pelatihan dengan abdimas skema kemitraan. Selain itu pengabdi juga akan memberikan sosialisasi implementasi Tri Pantangan dalam pengelolaan keuangan dana desa, sebagai bekal moral PPKD. Pelaksanaan pengabdian masyarakat menggunakan metode observasi, sosialisasi, dan pelatihan yang dihadiri 22 peserta yang terdiri unsur PPKD. Tindaklanjut dari Abdimas ini antara lain dapat dilakukan pendampingan pengelolaan keuangan desa, terutama menggunakan accrual basis dimana Kementrian Keuangan RI mewacanakan pelaporan keuangan dana desa akan berubah dari kas basis menjadi accrual basis akrual.  Abstract. Bangunjiwo Village is one of the sub-districts in the Kasihan District area, Bantul Regency which has received the largest village fund funding in 2021. The provision of village funds must be accompanied by competence so that they are able to manage in accordance with applicable regulations, so as to be able to realize good financial governance. Good. The problem faced by the Bangunjiwo Village in the financial management of village funds is the limited competence of financial resources. The purpose of this abdimas activity is to develop the capacity of financial resources to understand village fund management regulations, gain an understanding of accounting principles, and organize training with partnership scheme abdimas. In addition, the servant will also provide socialization on the implementation of the Tri Abstinence in managing village fund finances, as a moral provision for PPKD. The implementation of community service used observation, socialization, and training methods which were attended by 22 participants consisting of PPKD elements. The follow-up from Abdimas includes assisting village financial management, especially using an accrual basis where the Ministry of Finance of the Republic of Indonesia discussed that the financial reporting of village funds would change from a cash basis to an accrual basis.
Pengaruh Risk Profile, Earnings, Dan Capital Terhadap Pertumbuhan Laba Pada Perbankan Di Bursa Efek Indonesia (Studi Kasus Pada Perbankan Di BEI Periode 2019-2021) Sri Ayem; Umi Wahidah; Teguh Erawati; Inneke Dewi Karunia Putri
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6426

Abstract

This research aims to obtain empirical evidence regarding the risk profile, earnings, and capital’s impact on profit growth. The sample for this research consists of banking companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The study includes a total of 39 data points. Data collection was conducted through the official website of IDX (Indonesia Stock Exchange) and the official websites of the banking companies listed on the Indonesia Stock Exchange during the period of 2019-2021. The data analysis technique used in this research is multiple linear regression analysis using SPSS 25.0 software. Multiple linear regression is used to examine the influence of independent variables (risk profile, earnings, and capital) on the dependent variable (earnings growth).The results of the data analysis show that partially, risk profile has a positive influence on earnings growth. This means that a better risk profile of banking companies tends to lead to increased earnings growth. However, partially, earnings and capital do not have a significant influence on earnings growth. This indicates that the financial performance of the company (in terms of income and capital) does not directly affect the earnings growth of banking companies. However, collectively (simultaneously), risk profile, earnings, and capital have a significant influence on earnings growth. This implies that when these three variables are combined in the analysis, they have an important impact on the earnings growth of banking companies. Keywords: Risk Profile, Earnings, Capital, Earnings Growth
Analisis Mekanisme Pengungkapan Kasus Penipuan Investasi Di Masyarakat Pada Masa Pandemi Covid 19 (Studi Kasus Polda Daerah Istimewa Yogyakarta) Ulfaturrahmi Ulfaturrahmi; Hendi Yogi Prabowo; Umi Wahidah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.7186

Abstract

This research aims to identify trends in investment fraud problems during the Covid 19 pandemic, identify disclosure mechanisms carried out by the Yogyakarta Regional Police in investment fraud cases, explore the obstacles encountered in disclosing investment fraud cases and provide recommendations for improvements that can be made by the Regional Police. Yogyakarta Special. This research was conducted to analyze the role of the Regional Police of the Special Region of Yogyakarta in disclosing cases of investment fraud during the Covid 19 pandemic by using the crime triangle. This study used a qualitative approach using primary and secondary data from the Special Region of Yogyakarta Regional Police, while collecting data by means of documentation and in-depth interviews. The results of the study show that the cause of investment fraud is due to the low financial literacy of the community so that people are easily persuaded by the large benefits offered. The role of the Regional Police of the Special Region of Yogyakarta in disclosing cases of investment fraud in the community during the Covid-19 pandemic was carried out through the stages of complaint, investigation and investigation. Keywords : The role of Polda, Disclosure, Investment, Covid 19
Co-Authors Agaphe Christian Abinowo Agaphe Christian Abinowo Aminuyati Ana Fitrotun Nisa, Ana Fitrotun Anisa Alfiana Arjuna, Arief Bagus Atik Hermawati Bin Lada, Suddin Devi Triani Diana Lestari, Diana Dina Prasetyaningrum Dini Fitrianingsih Dyah Ari Susanti Elok Ainur Latif Enggar Dwi Kharisma Enggar Kartika Cahyaning Enggar Kartika Cahyaning Fransiska Theodosia Peni Yan Hatta Setiabudhi Ignatius Soni Kurniawan Inneke Dewi Karunia Putri Jannah, Izzhatul Karolina Tunga Kasim, Ahmad Nizam Che Kurniawan, Ignasius Soni Lada, Suddin Lada, Suddin Bin Megarani, Shifa Nurlitawati, Merna Nurul Myristica Indraswari Prabowo, Hendi Yogi Prastyatini, Sri Lestari Yuli Purnamarini, Tri Ratna Septyarini, Epsilandri Sisilia Marlita Arce Kaka Sri Ayem Sri Lestari Yuli Prastyatini Sri Mujiyanti Subiyanto, Didik Suddin Lada Suddin Lada Supatman Supatman Supatman Supatman Supatman Supatman, Supatman Suyanto Suyanto Suyanto Suyanto Syafi’ah, Syafi’ah Teguh Erawati Titisa Ballerina Ulfaturrahmi Ulfaturrahmi Wirandi Wirandi Yhoga Heru Pratama Yhoga Heru Pratama Yovita, Nila Sinta