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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Serat Acitya Fokus Ekonomi Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Bingkai Ekonomi (JBE) Akuntansi'45 EKONOMIKA45 Jurnal Pengabdian Kepada Masyarakat Sisthana Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Pengabdian Mandiri NUSANTARA: Jurnal Pengabdian Kepada Masyarakat CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Pengabdian Masyarakat Kesosi Jurnal Ilmiah Ekonomika & Sains Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Tematik Journal of Economics and Public Health Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat JIMEB: Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis Global Leadership Organizational Research in Management Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Krisnawati, Hani
Institut Teknologi Dan Bisnis (ITB) Semarang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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Pengaruh Cash Turnover dan Receivable Turnover terhadap Likuiditas pada Perusahaan Manufaktur Mudjiyono, Mudjiyono; Krisnawati, Hani; Susilo, Bambang Widjanarko
Jurnal Bingkai Ekonomi (JBE) Vol 6 No 2 (2021): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v6i2.113

Abstract

This study aims to examine the effect of receivable turn over and cash turn over and on the liquidity ratio in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The data collection technique used purposive sampling criteria technique. Companies that published financial reports consecutively during the 2016-2019 period. Data analysis is using multiple linear regression, simultaneous F test, hypothesis testing, classical assumption test. The results showed cash turn over had an effect on liquidity, receivable turnover had no effect on liquidity and simultaneously affected the liquidity ratio.
Interaksi Kinerja Keuangan dalam Meningkatkan Nilai Perusahaan (Studi pada Subsektor Makanan dan Minuman yang Tercatat di BEI Periode 2019-2021) Wicaksono, Dimas Adi; Krisnawati, Hani; Arumsari, Praditya Dewi
Jurnal Bingkai Ekonomi (JBE) Vol 7 No 2 (2022): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v7i2.220

Abstract

This study was conducted to test the determination of leverage on firm value with firm performance as a moderating variable. Contribution to science in an effort to increase company value is expected to be realized from the basic model of this study. The model was tested on 17 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. Purposive sampling is done as a method in determining the sample of a data, as well as an absolute difference analysis approach using SPSS software to determine the effect of moderation. The results of this study indicate that leverage and financial performance have an influence on firm value, and the moderating effect of financial performance has no effect on strengthening or weakening leverage on firm value.
PENGARUH DANA PIHAK KETIGA (DPK), BI RATE, DAN TINGKAT INFLASI TERHADAP PENYALURAN KREDIT BANK UMUM YANG TERDAFTAR DI BEI PERIODE 2021-2022 : (Studi pada Mahasiswa Institut Teknologi dan Bisnis Semarang Kampus I) Krisnawati, Hani; Diva Prasiwi , Evina
Jurnal Bingkai Ekonomi (JBE) Vol 9 No 2 (2024): Agustus 2024: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v9i2.410

Abstract

The aim of this research is to determine the influence of DPK, inflation and BIrate on credit distribution issued by commercial banks registered in Indonesian Stock Exchange 2021-2022. The population in this research is all banking company data which are listed on the Indonesia Stock Exchange (BEI) from 2021 to 2022,as many as 47 companies (94 data). The research was carried out by sampling, using purposive sampling technique, a sample of 40 data was obtained. Method used is multiple linear analysis. The results of this research show that: 1) Third Party Funds (DPK) significant positive effect on credit distribution, 2) BI rate does not have influence on credit distribution, 3) Inflation has no influence on credit distribution..
The Professional Etiquette Moderating the Correlation Between Auditor's Independence and Job Experience Toward Audit Quality (A Study Case of Tax Investigator in the Tax Directorate General Regional Office Central Java I) Hardiyanto, Ari; Sudarman, Sudarman; Krisnawati, Hani; Kuncoro, Amin
Journal of Economics and Public Health Vol 1 No 1 (2022): Journal of Economics and Public Health: March 2022
Publisher : Global Health Science Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/jeph.v1i1.880

Abstract

This research analyzed the independence and job experience of auditors toward the audit quality; the audit quality moderated by professional etiquette, and job experience toward audit quality moderated by professional etiquette. This quantitative descriptive research used multiple regression analysis. The data sources consisted of primary and secondary data sources. The population and sample of the research were 36 respondents, the employees of tax investigators in the tax directorate general, Central Java I. The researchers used the total sampling technique to select the sample. The results showed that independence and job experience could improve audit quality. On the other hand, professional etiquette could empower the correlation between independence and the job experience toward audit quality. Therefore, the roles of independence and the job service could encourage the auditors with professional etiquette.
SISTEM INFORMASI AKUNTANSI PENGELOLAAN ADMINISTRASI PEMBAYARAN KEUANGAN SEKOLAH BERBASIS CLIENT SERVER Hani Krisnawati; Praditya Dewi Arumsari
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.902

Abstract

Technological developments at this time are very advanced in various ways, inviting everyone to find new discoveries, therefore an information processing work system that is fast, precise and accurate is expected to improve service to consumers to achieve goals. MA Miftahul Ulum Ngemplak administration includes payment of Education Development Contribution (SPP), extracurricular money (including: scouts, computers, volleyball and drum bands) and Intra-School Student Organization (OSIS) money up to the preparation of financial reports every day, every month to every years to be reported to interested parties, such as the school treasurer, principal and head of the foundation, and all these payments are still recorded manually. This system has a weakness, namely in terms of recording school administration payments it is less effective because it has to record in triplicate, namely on student payment cards, daily data payment report books, and monthly data payment report books, as well as the process of finding data and submitting student payment reports is not fast. With the existence of a system, it is hoped that later the design can assist in the transaction process for paying tuition fees, UTS, UAS and all expenses at MA Miftahul Ulum Ngemplak, besides being able to produce software applications that aim to increase productivity and support facilities in administrative activities, especially tuition payments. , UTS, UAS and expenditure transactions at MA Miftahul Ulum Ngemplak and the recording process becomes more effective because recording is only once during the school financial administration payment process and speeds up the process of searching for data and submitting school financial administration payment reports
Peluang Usaha Desa Dengan Memanfaatkan Potensi Desa Endro Pramono; Susilo Adi; Dwi Astutik; Hani Krisnawati; Matinus Apun Heses
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 1 No. 1 (2023): Februari : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v1i1.40

Abstract

Mata pencaharian penduduk sebagian besar petani, buruh dan pedagang. Pertanian yang dilakukan oleh masyarakat diantaranya menghasilkan padi, ketela pohon, pisang, jagung dan buah-buahan. Dilihat dari ini maka masyarakat mempunyai potensi yang sangat besar, namun belum digali secara optimal, Sehubungan dengan ini, maka menjadi menarik untuk melakukan kegiatan pengabdian dengan tujuan untuk menggali peluang usaha dengan memanfaatkan sumber daya yang ada. Pelaksanaan dilakukan dengan cara ceramah dan diskusi kepada para peserta. Hasil dari kegiatan pengabdian ini : masyarakat yang sudah mempunyai usaha mempunyai kesulitan untuk melakukan pengembangan dan diversifikasi, serta pemasaran. Diketahui pula masyarakat terutama yang telah melakukan usaha membutuhkan pendampingan untuk pembuatan logo, dan merk produk.
THE EFFECT OF AUDIT FEE , AUDIT TENURE AND PUBLIC ACCOUNTING FIRM (KAP) SIZE ON AUDIT QUALITY (STUDY ON BANKING COMPANIES LISTED ON THE BEI, 2020-2022) Aini, Ratna Nurul; Krisnawati, Hani; Andini, Rita
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.216-224

Abstract

This research aims to determine the influence of audit fees , audit tenure and KAP size on audit quality in banking sector companies listed on the Indonesia Stock Exchange in 2020-2022. This type of research is quantitative using secondary data originating from the company's annual report. The population of this research was 47 banking companies. And the sample in this study was 29 companies selected using side purposive techniques . The data analysis technique in this research uses logistic regression analysis with the SPSS 24 program. The results of this research show that audit fees have a positive and significant effect on audit quality, while audit tenure and KAP size have no effect on audit quality in banking sector companies listed on the BEI period. 2020-2022
SISTEM INFORMASI AKUNTANSI PENGELOLAAN ADMINISTRASI PEMBAYARAN KEUANGAN SEKOLAH BERBASIS CLIENT SERVER Hani Krisnawati; Praditya Dewi Arumsari
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 15 No 2 (2022): Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v15i2.902

Abstract

Technological developments at this time are very advanced in various ways, inviting everyone to find new discoveries, therefore an information processing work system that is fast, precise and accurate is expected to improve service to consumers to achieve goals. MA Miftahul Ulum Ngemplak administration includes payment of Education Development Contribution (SPP), extracurricular money (including: scouts, computers, volleyball and drum bands) and Intra-School Student Organization (OSIS) money up to the preparation of financial reports every day, every month to every years to be reported to interested parties, such as the school treasurer, principal and head of the foundation, and all these payments are still recorded manually. This system has a weakness, namely in terms of recording school administration payments it is less effective because it has to record in triplicate, namely on student payment cards, daily data payment report books, and monthly data payment report books, as well as the process of finding data and submitting student payment reports is not fast. With the existence of a system, it is hoped that later the design can assist in the transaction process for paying tuition fees, UTS, UAS and all expenses at MA Miftahul Ulum Ngemplak, besides being able to produce software applications that aim to increase productivity and support facilities in administrative activities, especially tuition payments. , UTS, UAS and expenditure transactions at MA Miftahul Ulum Ngemplak and the recording process becomes more effective because recording is only once during the school financial administration payment process and speeds up the process of searching for data and submitting school financial administration payment reports
Pengujian Faktor Fundamental Terhadap Struktur Modal Pada Industri Manufaktur Hani Krisnawati; Dwi Astutik; Teti Safari
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.648

Abstract

Penelitian ini dimaksudkan untuk menguji pengaruh profitabilitas, struktur aset dan ukuran perusahaan terhadap struktur modal pada industri manufaktur yang terdaftar di BEI. Variabel profitabilitas diproksikan dengan return on assets, struktur aset dengan tangibility assets, ukuran perusahaan diukur dengan Ln total assets, dan struktur modal diukur dengan debt to equity ratio. Periode penelitian dilakukan tahun 2017-2021, dengan jumlah populasi sebanyak 179 perusahaan. Metode sampling dilakukan dengan menggunakan purposive sampling diperoleh jumlah sampel 74 perusahaan, pengujian dengan regresi linier berganda. Hasil penelitian membuktikan bahwa return on assets dan Ln_total assets tidak berpengaruh terhadap debt to equity ratio, sedangkan tangibility assets berpengaruh positip dan signifikan terhadap debt to equity ratio.
Pengaruh Independensi, Keahlian Dan Pengalaman Audit Terhadap Kemampuan Auditor Mendeteksi Kecurangan Pada Kantor Akuntansi Publik Semarang Hani Krisnawati; Aniqotunnafiah Aniqotunnafiah; Sella Ria Fitriana
Global Leadership Organizational Research in Management Vol. 1 No. 4 (2023): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v1i4.971

Abstract

This research aims to determine the influence of independence, audit expertise and experience on the auditor's ability to detect fraud. The population in this research is all auditors who work at the Semarang Public Accounting Firm. There were 85 auditors in the sample in this study. The sample selection method uses a purposive sampling method, while the analysis method used in this research is the multiple linear regression analysis method and is processed using the SPSS version 24 program application. The research results show that independence has no effect on the auditor's ability to detect fraud. However, audit expertise and experience have a positive and significant effect on the auditor's ability to detect fraud.
Co-Authors Abdul Karim Aditya Rizqi Senoaji Aini, Ratna Nurul Alfiah, Ning Amin Kuncoro, Amin Anggraini, Nurfita Aniqotunnafiah Aniqotunnafiah Aniqotunnafiah Aniqotunnafiah Aniqotunnafiah, Aniqotunnafiah Bambang Widjanarko Susilo Chasna Azzaki Daniel Kartika Adhi Delta Lexi Arbawa Dimas Adi Wicaksono Dimas Adi Wicaksono Diva Prasiwi , Evina Dwi Astutik Dwi Astutik Dwi Astutik Dwi Astutik Endang Dwi W Endang Dwi W Endang Dwi W Endro Pramono Endro Pramono Hardiyanto, Ari Ida Ayu Putu Sri Widnyani Iswahyuni, Yetti Jafriana, Rahma Jasman Indradno Kasidi Kasidi Kasidi Kasidi Kusmanto Kusmanto Kusumawati, Praditya Anisa M. Anik Mashadi M. Anik Mashadi Matinus Apun Heses Matinus Apun Heses Meigawati Mudjiyono Mudjiyono Mudjiyono Mudjiyono Mudjiyono Mudjiyono Mudjiyono, Mudjiyono Mudrik Al Mans Muhammad Iqbal Nanik Qosidah Ning Alfiah Palupiningtyas, Dyah Praditya Anisa Kusumawati Praditya Dewi A Praditya Dewi A Praditya Dewi Arumsari Praditya Dewi Arumsari Praditya Dewi Arumsari Praditya Dewi Arumsari, Praditya Dewi Purnomo Y.A Purnomo, Y.A Qosidah, Nanik Rachmawati, Windasari Risma Martha Sella Ristanto, Hesti RITA ANDINI Riyono Riyono Safari, Teti Sella Ria Fitriana Septian Yudha K Septian Yudha K Septian Yudha Kusuma Setiawan, Gigih Adi Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sukirman Sukirman Sunyoto Sunyoto Susilo Adi Susilo Adi Suwarti Suwarti Suwarti, Suwarti Utami Puji Lestari W, Endang Dwi Wahyuningsih, Endang Dwi Wicaksono, Dimas Adi Y. Sutomo Y. Sutomo Yunior Arjuna Yunior Arjuna