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All Journal AKTSAR: Jurnal Akuntansi Syariah Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Abdimas Musi Charitas
Ceacilia Srimindarti
Universitas Stikubank
Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences

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PENGARUH KEPEMILIKAN INSTITUSIONAL, GROWTH OPPORTUNITIES DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN BUMN PERIODE 2017 – 2020 Ceacilia Srimindarti; Alifvina Larasati
SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v19i02.183

Abstract

This research aims to examine the influence of institutional ownership, growth opportunities, and profitability on accounting conservatism on state-owned companies listed on the Indonesia Stock Exchange in the period 2017 – 2020. The sampling method used is purposive sampling, with the amount of data processed as many as 49 companies from 100 owned companies. The method of data analysis use multiple linear regression. The results showed that institutional ownership had a significant negative effect and profitability had a significant positive effect on accounting conservatism. While growth opportunities have no effect on accounting conservatism.
Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi Kasus pada Pemerintah Daerah Kabupaten Pemalang) Pancawati Hardiningsih; Rachmawati Meita O.; Ceacilia Srimindarti; Ida Kristiana
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i1.4963

Abstract

This study aims to examine the determinants of accountability in regional financial management. This research was conducted at SKPD in Pemalang Local Government. The unit of analysis in this study is all SKPD in Pemalang Local Government. Respondents are employees of the finance and financial administration department. The sampling technique using Convenience Sampling obtained 110 employees. Survey method using a questionnaire distributed to employees with a Likert scale model. The analysis technique uses multiple linear regression analysis methods. The results of this study indicate the effect of the presentation of financial statements, internal control systems and accessibility of financial statements have a positive effect on accountability in regional financial management. But the value for money does not affect the accountability of regional financial management.
UJI ECOPRINT UNTUK TUMBUH KEMBANG WIRAUSAHA DI ERA PANDEMI COVID-19-KELURAHAN SEMBUNGHARJO GENUK Pancawati Hardiningsih; Ceacilia Srimindarti; Askar Yunianto; Agung Anugerah Adhipratama
Jurnal Abdimas Musi Charitas Vol. 6 No. 2 (2022): Jurnal Abdimas Musi Charitas Volume 6, Nomor 2, Desember 2022
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v6i2.532

Abstract

The economic contraction due to the Covid-19 pandemic has caused millions of people to lose their jobs, causing the number of poverty rates to increase. The existence of this situation encourages people to think of ways to earn income by utilizing plants, leaves in the surrounding environment as a form of ecoprint business. This batik model is very environmentally friendly and does not cause water, soil or air pollution. This ecoprint can grow new and independent entrepreneurs by being provided with facilities and skills from creativity and potential in accordance with regional capabilities. The training was carried out in stages, namely the process of handling fabrics with the ngetel (cooking) technique; fabric handling process with mordanting technique; and ecoprint engineering processes. The results of this service activity show that housewives are able to produce fabric products with ecoprint techniques, and produce one community, namely the genuk people's batik studio. Service evaluation is carried out by monitoring the activities of participants after the training and seeing the final results of the fabrics modified by participants according to the expertise of each participant through the formation of a WhatsApp(WA) group.
DETERMINANT AKUNTABILITAS DANA DESA Aper prima putra; Ceacilia Srimindarti; Etty Puji Lestar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 14 No 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.448

Abstract

The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affairs, and heads of sub-villages and the criteria of research sample worked for at least 1 year with a minimum education of high school or equivalent. There was 83 respondents from 5 villages. The results of this study show that the competence of human resources had a positive but not significant effect on village fund accountability, there was a negative but not significant internal control effect on village fund accountability, there was a positive and significant influence on the use of technology on village fund accountability, and there was a positive but not significant effect community participation variable on accountability of village funds. The result of this study are expected to contribute to development of village fund accountability. While the urgency of this study relate information for the district government and the community so they know the principles of village fund accountability. Keywords: Village Fund, human resource competency, internal control, community participation, accountability.
DETERMINANT AKUNTABILITAS DANA DESA Aper prima putra; Ceacilia Srimindarti; Etty Puji Lestar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 14 No 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.448

Abstract

The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affairs, and heads of sub-villages and the criteria of research sample worked for at least 1 year with a minimum education of high school or equivalent. There was 83 respondents from 5 villages. The results of this study show that the competence of human resources had a positive but not significant effect on village fund accountability, there was a negative but not significant internal control effect on village fund accountability, there was a positive and significant influence on the use of technology on village fund accountability, and there was a positive but not significant effect community participation variable on accountability of village funds. The result of this study are expected to contribute to development of village fund accountability. While the urgency of this study relate information for the district government and the community so they know the principles of village fund accountability. Keywords: Village Fund, human resource competency, internal control, community participation, accountability.
Co-Authors Agung Anugerah Adhipratama Alifvina Larasati Aper prima putra Askar Yunianto Etty Puji Lestar Ida Kristiana Pancawati Hardiningsih Rachmawati Meita O.