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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Ikonomika : Jurnal Ekonomi dan Bisnis Islam International Business and Accounting Research Journal Journal of Business and Behavioural Entrepreneurship AFRE Accounting Financial Review JRA: Jurnal Riset Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan Majalah Ilmiah UNIKOM Jurnal Agregasi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Indonesian Journal of Economics, Social, and Humanities Journal of Information System, Applied, Management, Accounting and Research Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Jurnal Pendidikan @is The Best [Accounting Information System & Information Technology Business Enterprise] Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik Jurnal Akuntansi Indonesian Community Service and Empowerment Journal (IComSE) International Journal Of Science, Technology & Management (IJSTM) Community Empowerment Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Journal of Economics, Management, Business And Accounting (JEMBA) Healthy Journal International Journal of Management Science and Information Technology (IJMSIT) Study & Accounting Research International Business and Accounting Research Journal Jurnal Pengabdian Tri Bhakti Society

Sri Dewi Anggadini

Universitas Komputer Indonesia

Author-ID : 933087

Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation

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Pendampingan Kajian Revisi Peraturan Menteri Komunikasi Dan Informatika Nomor 22 Tahun 2013 Sri Dewi Anggadini; Tenri Haeriyah; Mega Silvia
Indonesian Community Service and Empowerment Journal (IComSE) Vol 2 No 2 (2021): Inonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

The purpose of this community service activity is to assist in the study of the revision of the text of the Minister of Communication and Informatics Regulation regarding the implementation of Universal Postal Services in accordance with the Act. In addition to these objectives, it also includes a draft regulatory text that includes the following criteria: mechanism, program planning, monitoring, supervision, verification and evaluation so as to create an accountable LPU implementation. The method of community service activities is carried out descriptively with a survey approach to several locations for the Universal Postal Service, through several stages including: preparation, collection of related data and information, data processing and analysis, preparation of technical recommendations as well as discussions, socialization and recommendations. In the implementation process, activities are carried out starting from collecting field verification data and documents, data processing and analysis, as well as compiling PM LPU revisions. The PKM activities carried out provide benefits in the form of producing a text of the Minister of Communication and Informatics Regulation on the implementation of Universal Postal Services that is in line with the Law. Through the implementation of PKM, it is hoped that the postal administration is in accordance with the expectations and needs of the community, the Government needs to take concrete and quite populist steps to support the postal administration to be carried out properly, effectively, efficiently and accountably, including the need to provide guidance and protection for postal operators, determine requirements strict rules for the feasibility of postal operators, guarantees for the reliability of products and types of postal services, preventing monopolistic practices in postal administration and community participation in postal operations.

PENGGUNAAN AKUNTANSI DASAR UMKM PADA PEMBUATAN LAPORAN KEUANGAN PENGUSAHA SARUNG DI KECAMATAN MAJALAYA KABUPATEN BANDUNG Ari Bramasto; Puti Harissa; Sri Dewi Anggadini
Indonesian Community Service and Empowerment Journal (IComSE) Vol 3 No 1 (2022): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Lack of knowledge of the use of financial statements, difficulties in using financial statement applications, limited product marketing problems. CV. Mekar Jaya, as a form of individual business in Majalaya, Bandung Regency, has experienced these various problems. Whereas the application of accounting in Micro, Small and Medium Enterprises (MSMEs) is recording and decision making as well as long-term planning for MSMEs control tools to avoid spending outside of MSME planning and even to be able to find out debts to other parties. CV. Mekar Jaya are still not able to make their financial statements. The purpose of this Community Service Program is the implementation of orderly administration of MSME Financial Reports. The implementation method to overcome problems is by socializing the benefits and importance of financial reports for CV. Mekar Jaya, training on the use of Excel applications and other alternatives using the LAMIKRO application, assistance every weekend for 2 months so that they can report the Balance Sheet (Financial Position), Profit and Loss Report and Statement of Changes in Capital. The results of these financial statements can be used by CV. Mekar Jaya in making financial decisions, controlling business operational costs, knowing accounts payable, calculating taxes, and so on. Mandatory Outputs are expected by publication on social media, journals, and online news, while additional outputs are submitted in the form of Simple Copyright. Key words: Financial Statements, Micro, Small and Medium Enterprises

Keberhasilan Sistem Informasi Akuntansi Dideterminasi Oleh Etika Pengguna Sri Dewi Anggadini
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 1 No. 1 (2019): Maret 2019
Publisher : Magister Akuntansi FE-UK.Maranatha

Etika pengguna merupakan prinsip moral bagi seseorang yang berkaitan dengan perilaku baik dan buruk dalam menjalankan aktivitas SIA.Keberhasilan SIA adalah integrasi semua unsur disebut juga komponen SIA.Tujuannya yaitu untuk mengetahui besarnya sistem informasi akuntansi yang dideterminasi oleh etika pengguna.Berdasarkan hasil penelitian ini dapat diajdikan masukan pada Badan Usaha Milik Negara untuk menerapkan budaya etis, tanggung jawab, disiplin kerja, loyal dan patuh serta memberikan yang terbaik bagi organisasi. Metode penelitian yang digunakan bersifat deskriptif verifikatif dan termasuk survey research..Teknik pengumpulan data menggunakan kuesioner dan wawancara.Unit analisis dalam penelitian ini adalah bagian Akuntansi Keuangan di BUMN.Untuk analisis data menggunakan pemodelan strukural SEM-PLS (Structural Equation Model- Partial Least Square).Hasil penelitian menunjukkan bahwa etika pengguna berpengaruh terhadap kualitas sistem informasi akuntansi. Namun, berkualitasnya SIAdisebabkan responsibility, accountability dan liability belum sepenuhnya diakomodir di dalam penggunaan. Responsibility artinya bahwa karyawan BUMN secara rata-rata memiliki rasa tanggung jawab terhadap pekerjaan yang ditugaskannya. Accountability artinya karyawan BUMN dalam penggunaan sistem informasi akuntansi seringkalimenerima tanggung jawab.Liability artinya karyawan BUMN dalam penggunaan sistem akuntansi perusahaan seringkaliberupaya untuk mencari solusi yang terbaik. Berdasarkan pengolahan data bahwa penerapanSIA belum sepenuhnya mengadopsi etika yang dimiliki pengguna dalam menggunakan sistem informasi akuntansi. Kata Kunci : Etika Pengguna dan Keberhasilan Sistem Informasi Akuntansi.

Keterandalan Laporan Keuangan : Dampak dari Kualitas SDM dan Teknologi Informasi Sri Dewi Anggadini; Vira Mutiara Subekti; Sari Damayanti; Egi Fahrana
@is The Best : Accounting Information Systems and Information Technology Business Enterprise Vol 6 No 1 (2021): @is The Best : Accounting Information Systems and Information Technology Business
Publisher : Labkat Press KA FTIK UNIKOM

This study aims to find out how much influence the quality of human resources and information technology on the reliability of financial statements. To produce reliable financial statements, a good quality of human resources and adequate information technology are required, to support the financial statements to be said to be reliable and valid. Lack of quality of human resources and information technology will affect reliability of its financial statements do not materialize. Method used in this study is descriptive and verificative method that is sourced in primary data with questionnaire collection techniques that are distributed to employees of the Financial and Asset Management Agency of West Bandung Regency. Due to small population, researchers determined sampling using Census Sampling, which is to make entire population into a sample with a total of 16 samples (respondents). Data processing conducted in form of statistical tests based on multiple regressions, as well as hypothesis tests using SPSS 23 application. Based on results of research conducted can be known quality of human resources is good but still have to be considered because there is still dishonesty in presentation of financial statements. Similarly, information technology applied is sufficient but still has to be considered about the software to always be updated and adapted to the needs. Conclusion of this study, Quality of Human Resources has a significant effect on Reliability of Financial Statements and Information Technology has a significant effect on Reliability of Financial Statements.

The Impact of A Stock Split and the Economic Value Added on Stock Return Simon Grima; Surtikanti Surtikanti; Sri Dewi Anggadini
International Business and Accounting Research Journal Vol 4, No 2 (2020): July 2020
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The purpose of this study is to analyse the impact before and after the stocks split on stock return and analyze the impact of the economic value added (EVA) on the stock return of financial service sector companies listed on the Indonesia Stock Exchange (IDX) who carried out a stock split between the period 2014-2019. To do this we used event studies and tested the information content of the market reaction of an announcement. We sampled 35 financial statements from a population of 250 financial statements of companies conducting a stock split listed on the Indonesia Stock Exchange and analyzed the data using simple Linear regression. We also tested whether there was a deviation of assumptions from test normality and autocorrelation. The results showed that no significant differences and negative stock returns before and after the stock split. And there is a significant and positive effect partially between the economic value added on returns

Examining the Effect of User Participation and User Capabilities on the Accounting Information System Performance Surtikanti Surtikanti; Sri Dewi Anggadini; Sharifah Norzehan Syed Yusuf
International Business and Accounting Research Journal Vol 5, No 1 (2021): January 2021
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

The performance of the accounting information system is largely unsatisfactory and not optimal for many companies that use the accounting information system in their operating systems. The purpose of this study is to examine the effect of users participation and users capcapabilities on the accounting information systems performance. A questionnaire survey was used as the primary data collection method. The population of this study is 36 companies and the sampling technique used is a non-probcapabilities sampling. Descriptive data analysis technique is used for this study and performed using SPSS V.26. The results showed that the impact of user participation on the performance of the accounting information system, the value of intervals are good enough, but still finds some things that are not optimal, and the impact of user capacity on the performance of the accounting information system shows a moderate or reasonably good interval value, but still found some things that are not optimal, namely expertise and information system performance.

The Influence of Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM) on Profitability (Survey on Foreign Exchange Commercial Banks Listed in Indonesia Stock Exchange the Year 2011-2015) Surtikanti Surtikanti; Asep Saepudin; Yashinta Arizona; Sri Dewi Anggadini
Indonesian Journal of Economics, Social, and Humanities Vol 4 No 2 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.4.2.111-122

The study empirically partially the influence of Capital Adequacy Ratio and Net Interest Margin to Profitability (Return On Asset) in listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015. Problems that occur in Foreign Exchange Commercial Banks is the increase Capital Adequacy Ratio and Net Interest Margin but not followed by a rise of the return on assets. The research uses descriptive analysis verification in 24 Foreign Exchange Commercial Banks of sample select by using purposive sampling, so obtained samples 8 Foreign Exchange Commercial Banks with 40 financial reports on listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015. Data analysis technique used is multiple linier regression analysis. These results indicate that the variabel of Capital Adequacy Ratio significantly influence the Profitability (Return On Asset) while Net Interest Margin variabel significantly influence Profitability (Return On Asset) on listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015.

PENCEGAHAN KECURANGAN DENGAN AUDIT INTERNAL DAN PENGENDALIAN INTERNAL Ari Bramasto; Sri Dewi Anggadini; Uswatun Hasanah; Neneng Nur Azizah
JURNAL AKUNTANSI Vol 11, No 1 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i1.516

Pencegahan kecurangan terdiri atas berbagai tindakan yang dilakukan dengan maksud agar kemungkinan terjadinya kecurangan itu dapat diminimalisir, dan membatasi kerugian yang mungkin timbul bila kecurangan tersebut terjadi. Salah satu cara untuk mencegah kecurangan adalah melalui bantuan dari fungsi Audit Internal yang berfokus pada pencegahan dan pendeteksian adanya kecurangan serta Pengendalian Internal yang memadai. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Audit Internal terhadap Pencegahan Kecurangan dan seberapa besar pengaruh Pengendalian Internal terhadap Pencegahan Kecurangan. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah karyawan pada Satuan Pengawasan Internal di PT LEN Industri (Persero) Bandung. Penetapan sampel memanfaatkan teknik sensus, dengan sampel sebanyak 36 responden. Jenis data yang digunakan dalam penelitian ini adalah data primer dan diolah menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa : 1) Audit Internal berpengaruh terhadap Pencegahan Kecurangan, auditor internal membuat program kerja secara rinci terlebih dahulu ketika akan melakukan tugas-tugas pemeriksaan jadi faktor dengan gap terendah yakni senilai 6,67%, 2) Pengendalian Internal berpengaruh terhadap Pencegahan Kecurangan, perusahaan menerapkan kebijakan promosi jabatan dan pemberian kompensasi terhadap karyawan yang mencapai kinerja yang baik jadi dengan gap terendah yakni senilai 5%.maka gap rendah ini diharapkan dapat terciptanya karyawan-karyawan berkualitas, memiliki kompetensi sesuai bidangnya dan memiliki integritas tinggi.Fraud prevention consists of various actions taken to minimize the possibility of fraud and limit the losses that may arise if the fraud occurs. One way to prevent fraud is through assistance from the Internal Audit function that focuses on preventing and detecting fraud, including adequate Internal Control. This study aims to determine how much influence Internal Audit has on Fraud Prevention and how much influence Internal Control has on Fraud Prevention. The method used in this research is descriptive and verification methods. The population in this study were employees of the Internal Control Unit at PT LEN Industri (Persero) Bandung. The sample is determined using the census technique with 36 respondents as the sample. The type of data used in this study is primary data and processed using SPSS. The results of this study indicate that: 1) Internal Audit affects Fraud Prevention, internal auditors make a detailed work program before carrying out audit tasks so that the factor with the lowest gap is 6.67%, 2) Internal Control affects Prevention Fraud, the company implements a policy of promotion and compensation for employees who achieve good performance, so with the lowest gap of 5%, this low gap is expected to create quality employees, have competence according to their fields and have high integrity.

PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN (Studi Kasus Pada PT. Perusahaan Listrik Negara (PLN) UP3 Majalaya ULP Baleendah) Sri Dewi Anggadini; Selly Rahmawati
Journal of Economics, Management, Business and Accounting (JEMBA) Vol 1 No 1 (2021): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Penelitian ini dilaksanakan di PT. Perusahaan Listrik Negara (PLN) UP3 Majalaya ULP Baleendah. Tujuan dari penelitian ini adalah Untuk mengetahui besarnya pengaruh Good Corporate Governance terhadap kinerja keuangan dan Untuk mengetahui besarnya pengaruh Corporate Social Responsibility terhadap kinerja keuangan.Metode pada penelitian ini menggunakan metode deskriptif dan verifikatif dengan pendekatan kuantitatif. Sampel yang digunakan pada penelitian ini yaitu pegawai PT. Perusahaan Listrik Negara (PLN) UP3 Majalaya ULP Baleendah. Untuk mengetahui besarnya pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan. Menggunakan Analisis Linear Berganda, dan untuk mengetahui besarnya kontribusi variabel menggunakan rumus Koefisien Determinasi. Pengujian hipotesis pada penelitian ini menggunakan statistik uji t dua pihak. Hasil yang diperoleh pada penelitian ini memperlihatkan bahwa Good Corporate Governance tidak berpengaruh terhadap Kinerja Keuangan, sedangkan Corporate Social Responsibility berpengaruh terhadap Kinerja Keuangan. Dapat diketahui bahwa Ho berada pada daerah penolakan, dan Ha diterima dapat ditarik kesimpulan bahwa Good Corporate Governance dan Corporate Social Responsibility berpengaruh secara bersama-sama terhadap Kinerja Keuangan, dan dari hasil koefisien determinasi besarnya pemgaruh tersebut yaitu sebesar 92%, selisihnya sebesar 8% yang sisanya dipengaruhi oleh faktor lain yang tidak diteliti pada penelitian ini.

QUALITY OF FINANCIAL INFORMATION MANAGEMENT SYSTEM ON QUALITY OF FINANCIAL STATEMENTS OF LOCAL GOVERNMENT Sri Dewi Anggadini
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 9 No. 1 (2018): AKURAT Edisi Januari-April 2018 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.475 KB)

This research have respondents taken in this study users of financial information systems management application area at the Finance Department in all units of Bandung City Local Devices as much as 67 units of the Work Unit of the Region. Questionnaires were distributed as many as 67 questionnaires. Questionnaires are returned 67 and included in data processing. The method used in this research is descriptive and verifikatif with quantitative approach. Sources of data in this study is primary data with data collection techniques conducted by survey method using questionnaires. The analysis method used in this research is Structural Equation Modeling (SEM) through Partial Least Square (PLS) approach using SmartPLS 3.0 software. The results of this study indicate that Quality Management Information Systems Local Finance on the quality of local government financial statements of 46.63%.

Co-Authors Adeh Ratna Komala Aldi Hamzah Anugrah Ari Bramasto Asep Saepudin Astiani, Elva Anggita Dean Subhan Saleh Dedeng Abdul Gani Amruloh Dhaniawaty, Rani Puspita Dita Juliana Edo Rahmat Hidayat Egi Fahrana Egi Fahrana Ekawardhani, Yully Ambarsih Faez M. Hassan Fahrana, Egi Fina Afrilia Elmanda Finna Afrilia Elmanda Fitriyanti, Dini Ginting, Yogie Rinaldy Grima, Simon Hassan, Faez M. Herry Saputra Hikmawati Rahim Iman Sidik Nusannas Junniyawati, Erika Leonardi Paris Hasugian Lilis Puspitawati Lilis Puspitawati Mega Silvia Natasha Puspa Dewi Neneng Nur Azizah Okta Milenisa Putri Zosanti Oktavian, Rizky Ferari Poni Sukaesih Kurniati Pratidhina, Puti Harissa PURFINI, APRIANI PUTI Qurni, Gistnie Zainul Rafa Nafisah Rini Herdiani Rio Yunanto Rosyad, Achmad Sadikin, Taufik Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti, Sari Selly Rahmawati Selvia Lorena Br Ginting Sharifah Norzehan Syed Yusuf Simon Grima Siti Kurnia Rahayu Soegoto, Dedi Sulistiyo Sri Damayanti Sukmawati, Ira Sultan Miftahul Sulton Aulia Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Suryadi, Yerdaniati Putri Suryana, Nanang Suryanagara, Gagan Tarsiah, Eva Tatik Rohmawati Tenri Haeriyah Umi Kulsum Ummi Goidah Mutmainah Uswatun Hasanah Vira Mutiara Subekti Wahab, Deden A Wati Aris Astuti Wulandari Dianti Putri Wulansari, Lupi Yashinta Arizona

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