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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 EQIEN - JURNAL EKONOMI DAN BISNIS 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 Jurnal Pendidikan @is The Best [Accounting Information System & Information Technology Business Enterprise] Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan 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 JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) 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 Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)

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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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%.

ANALISA ATAS INTEGRITAS AUDITOR YANG BERPENGARUH TERHADAP KINERJA AUDITOR Sri Dewi Anggadini; Umi Kulsum
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 11 No. 1 (2020): AKURAT Edisi Januari - April 2020 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.187 KB)

Penelitian ini dilakukan di KAP di kota Bandung yang terdaftar di BPK-RI. Fenomena yang terjadi dalam integritas auditor adalah bahwa banyak auditor tidak mempertahankan integritas mereka untuk memprioritaskan konflik kepentingan yang mengakibatkan berkurangnya kepercayaan publik terhadap layanan audit. Selain itu, fenomena profesionalisme auditor terjadi, yaitu tidak adanya keadilan penegasan, penerapan prosedur yang memadai terkait dengan proses deteksi risiko kecurangan dalam perencanaan dan pelaksanaan audit. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai analisis integritas dan profesionalisme auditor yang mempengaruhi kinerja auditor pada KAP di kota Bandung. Metode yang digunakan adalah metode deskriptif dan verifikasi. Populasi dalam penelitian ini adalah auditor pada KAP di kota Bandung dan sampel yang diambil adalah 30 auditor menggunakan teknik penarikan sampling jenuh. Teknik yang digunakan dalam mengolah data menggunakan SPSS Versi 25. Analisis data dengan validitas, reliabilitas, analisis korelasi, koefisien determinasi dan pengujian hipotesis. Hasil pengujian menunjukkan bahwa integritas auditor memiliki pengaruh yang signifikan terhadap kinerja auditor.

KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH : DAMPAK DARI SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH Sri Dewi Anggadini; Ari Bramasto; Sulton Aulia
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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

Tuntutan masyarakat semakin meningkat atas pemerintahan yang baik. Kinerja Satuan Kerja Perangkat Daerah (SKPD) harus ditingkatkan agar menghasilkan laporan keuangan yang berkualitas. Laporan keuangan adalah suatu cerminan untuk dapat mengetahui apakah suatu pemerintahan telah berjalan dengan baik, sehingga pemerintah diharuskan untuk dapat menghasilkan laporan keuangan yang berkualitas. Di mana laporan keuangan yang dihasilkan telah memenuhi karakteristik kualitatif laporan keuangan yang terdiri dari relevan, andal, dapat dibandingkan, dan dapat dipahami. Ada banyak faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah diantaranya sistem pengendalian intern dan sistem akuntansi keuangan daerah. Tujuan penelitian ini untuk mengetahui seberapa besar pengaruh sistem pengendalian intern dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah pada BPKD Kabupaten Bandung Barat. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Unit analisis dalam penelitian ini adalah BPKD Kabupaten Bandung Barat dengan metode analisis Structural Equation Model (SEM) dengan menggunakan Smart PLS3.0 dan data yang digunakan dalam penelitian ini adalah data primer dengan menggunakan kuesioner. Teknik pengambilan sampel menggunakan purposive sampling. Populasi penelitian ini adalah pegawai BPKD Pemerintah Kabupaten Bandung Barat dengan sample sebanyak 30. Hasil penelitian menunjukkan terdapat hubungan antara sistem pengendalian intern dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah

DETERMINASI PERPUTARAN MODAL KERJA TERHADAP PROFITABILITAS Sri Dewi Anggadini; Rini Herdiani
Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan Kebijakan Publik Vol 3, No 1 (2020): Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora Dan
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/responsive.v3i1.28916

This research was conducted at various industry companies listed on the Indonesia Stock Exchange 2014-2018. The phenomenon that occurs is an increase in company working capital turnover, but the company's profitability decreases. The purpose of this study is to learn more about working capital turnover towards profitability in various industry companies listed on the Indonesia Stock Exchange 2014-2018. This research uses descriptive analysis method and verification method using quantitative analysis. The population used in this study is the financial position financial statements and earnings reports of various industrial companies listed on the Indonesia Stock Exchange 2014-2018. Sampling with purposive sampling technique with data of 5 years. The statistical method used is multiple linear regression analysis using the SPSS 21.0 application assistance program. The results of the study showed that the working capital turnover had a significant effect on profitability in various industry companies listed on the Indonesia Stock Exchange 2014-2018.

Co-Authors Adeh Ratna Komala Affan Neskisyah Ramadhan Agus Nursikuwagus Aldi Hamzah Anugrah Anto Purwanto Ari Bramasto Asep Saepudin Astiani, Elva Anggita Ayi Yunus Rusyana Dadang Munandar Dean Subhan Saleh Deden Abdul Wahab Sya'roni Dedeng Abdul Gani Amruloh Deni Permana, Deni 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 Fitri Annisa Rachmah Fitriyanti, Dini Ginting, Yogie Rinaldy Gojali, Dudang Grima, Simon Hasan Bisri Hassan, Faez M. Herry Saputra Hikmawati Rahim Iman Sidik Nusannas Junniyawati, Erika Leonardi Paris Hasugian Lilis Puspitawati Lilis Puspitawati Mega Silvia Mustofa Hasan Najib, Moh. Natasha Puspa Dewi Nawawi, Muhamad Neneng Nur Azizah Nurrohman Okta Milenisa Putri Zosanti Oktavian, Rizky Ferari Poni Sukaesih Kurniati Pratidhina, Puti Harissa PURFINI, APRIANI PUTI Qurni, Gistnie Zainul Raeni Dwi Santy Rafa Nafisah Ridwan, Ahmad Hasan Rini Herdiani Rio Yunanto Rizki Zulfikar 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 Sidik, Rangga Simon Grima Siti Kurnia Rahayu 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 Syahrul Mauluddin Tarsiah, Eva Tatik Rohmawati Tenri Haeriyah Umi Kulsum Umi Narimawati Ummi Goidah Mutmainah Uswatun Hasanah Vira Mutiara Subekti Wahab, Deden A Wati Aris Astuti Wati Aris Astuti Wulandari Dianti Putri Wulansari, Lupi Yadi Mulyadi Rohman Yashinta Arizona Yoki Oktorian Sukardi YULIANTO, HERY DWI

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