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Hayuningtyas Pramesti Dewi
Departemen Akuntansi Fakultas Ekonomi Universitas Krisnadwipayana
Economics, Econometrics & Finance

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PERAN DARI PERSEPSI PELAKU UMKM DAN PEMAHAMAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH Dewi Rahayu; Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i1.199

Abstract

This study investigates factors that can influence the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), namely the perception of MSME actors and the understanding of information technology. Data were obtained from MSMEs fostered by Pondok Gede District, Bekasi City, and tested using partial least square analysis. The results showed that the perception of MSME actors and their understanding of information technology had a positive effect on the implementation of SAK EMKM.
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.258

Abstract

This study examines the effect of firm size and profitability on the timely submission of financial statements. The objects of this study are trading, service and investment manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 - 2021. The research used logistic regression to test the data as many as 375 data samples. The result of testing the data is that company size and profitability both partially and simultaneously affect the timeliness of submission of financial reports in trading, service and investment manufacturing companies.
FINANCIAL DISTRESS PADA SEKTOR BANK CAMPURAN DI INDONESIA DENGAN RASIO CAMEL SEBAGAI ALAT UKUR. PERIODE STUDI 2014 – 2019. Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 2 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i2.297

Abstract

This study aims to analyze the effect of the CAMEL ratio as measured using the ratio of CAR, NPL, ROA, ROE, LDR and BOPO to financial distress in the mixed bank sector in Indonesia for the period 2014-2019. Data were analyzed using multiple regression and hypothesis testing F test for simultaneous effect and T test for partial effect. The results of this study indicate that the ratio of CAR, NPL, ROA, ROE and LDR partially has no significant effect on Financial Distress, while BOPO has a significant effect on Financial Distress. However, simultaneously the six ratios have an effect on the Financial Distress of Indonesian banks.
STUDI EMPIRIS PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.316

Abstract

This study examines the effect of company growth, capital structure and profitability on the value of property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Data were analyzed using multiple regression test and hypotheses were tested using t test and f test. The test results state that Capital Structure and Profitability partially affect firm value while firm growth has no effect on firm value. The three simultaneously affect the value of the company.
PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, UKURAN PERUSAHAAN, LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP OPINI GOING CONCERN (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014–2018) Rodiyatan Mardiah; Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 2 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i2.364

Abstract

This study examines the effect of the previous year's audit opinion, company size, liquidity, profitability, and solvency on going-concern audit opinion on mining companies listed on the Indonesia Stock Exchange for the period 2014-2018. Data were tested using logistic regression. The result of this research is that the previous year's audit opinion variable partially affects going-concern audit, while company size, liquidity, profitability and solvency, respectively, partially have no effect on going-concern audit opinion. Then simultaneously, the five independent variables affect the going concern audit opinion.
STUDI EMPIRIS PENGARUH REPUTASI KAP, OPINI AUDITOR DAN AUDIT TENURE TERHADAP KETERLAMBATAN PENYAMPAIAN LAPORAN KEUANGAN AUDITAN PADA EMITEN PERTAMBANGAN YANG LISTING DI BURSA EFEK PERIODE 2015 – 2018 Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.375

Abstract

The purpose of this study is to examine the effect of the reputation of the public accounting firm, auditor's opinion, and audit tenure on the delay in the submission of audited financial statements. The data is taken from the Indonesia Stock Exchange for mining companies for the period 2015 - 2018. The data were analyzed using multiple linear regression and tested using the t test and f test. The results of hypothesis testing conclude that the reputation of the public accounting firm partially has a significant negative effect, the auditor's opinion partially has a significant negative effect, audit tenure partially has no effect on the delay in the submission of audited financial statements. While the three independent variables simultaneously have a significant positive effect on the delay in submitting audited financial statements.
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KINERJA AUDITOR. STUDI PADA KANTOR AKUNTAN PUBLIK DI JAKARTA TIMUR Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 2 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i2.387

Abstract

This study examines the effect of competence and independence on the performance of auditors working in public accounting firms in the area of East Jakarta. Data obtained with a questionnaire of 32 samples and analyzed using regression analysis. Hypothesis testing using the t test and f test. The results of the study are competence and independence both partially and simultaneously affect the auditor's performance.
PENGELOLAAN ASET TETAP BERDASARKAN METODE REVALUASI TERKAIT DENGAN PERENCANAAN PAJAK PENGHASILAN (STUDI PADA RUMAH SAKIT YADIKA PONDOK BAMBU) Try Masroyany; Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 7 No 3 (2020): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v7i3.395

Abstract

This study aims to provide a viewof the fixed assets measurement using the revaluation method for the fairness of financial statements and their impact on savings on entity’s taxes. The research was conducted in descriptive qualitative using secondary data from the research namely Rumah Sakit Yadika Pondok Bambu in 2018. The result of the study show that using the revaluation method in addition to measuring and presenting fixed assets can reflects the real conditions of the assets and can also save income tax for entity.
ANALISIS RASIO KEUANGAN DENGAN METODE ALTMAN Z-SCORE DAN SPRINGATE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PT SOUTHERN TRISTAR TAHUN 2012 – 2016. Hayuningtyas Pramesti Dewi; Ilham Fadilah
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 2 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i2.433

Abstract

This study attempts to calculate the financial ratios formulated in the bankruptcy test model using the Altman Z-Score and Springate methods to analyze the bankruptcy rate at PT Southern Tristar for the 2012-2016 period. Secondary data is processed and discussed descriptively. The results of this study indicate that PT Southern Tristar generally experienced bankruptcy in the period 2012-2016 using both the Altman Z-Score method and the Springate method.
ANALISIS PENGAKUAN PENDAPATAN PENJUALAN KONSINYASI DAN BIAYA PENJUALAN UNTUK AKUNTABILITAS LAPORAN KEUANGAN PADA PT BUMI AKSARA GROUP Riri Oktaviani; Hayuningtyas Pramesti Dewi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 6 No 3 (2019): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v6i3.455

Abstract

This study discusses the accounting for consignment sales and sales costs in PT Bumi Aksara Group. Data was obtained from PT Bumi Aksara Group in 2017. This study is a qualitative study in which the data is analyzed by comparing accounting standards that apply to consignment sales and sales costs with the reality that occurs in the company. The results of this study are that the company has not separated regular and consignment sales, ss for the charging of sales costs such as promotional costs, commission fees and expeditions are not recognized in the appropriate cost group. so financial reporting is not accountable.
Co-Authors Alfiani Putri Dewi Rahayu Gendis Hardiyanti Aprilia Ilham Fadilah Riri Oktaviani Rodiyatan Mardiah Sari Retno Setiowati Try Masroyany