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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA El Dinar Jurnal Ekonomi Dan Bisnis Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Akuntansi Kesatuan E-Amal: Jurnal Pengabdian Kepada Masyarakat ALMUJTAMAE: Jurnal Pengabdian Masyarakat International Business and Accounting Research Journal International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH)
Dewi Darmastuti
Department Of Accounting, Universitas Pembangunan Nasional Veteran Jakarta, Depok, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Determinan Kelemahan Pengendalian Intern Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Timur Alawiyah, Tina Tuti; Sumardjo, Mahendro; Darmastuti, Dewi
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.397

Abstract

This study aims to determine the effect of local government size, local revenue (PAD), capital expenditure, and population on weaknesses in internal control in local governments. This research was carried out using multiple linear regression analysis on 104 samples of district / city governments in the province of East Java during 2016-2018, the results showed that there was no significant effect related to local government size, capital expenditure, and population on weakness in control. intern in local government. The size of the local government, the capital expenditure, and the population do not ensure that the internal control weaknesses owned by the regional government are small or large. Meanwhile, PAD has a significant positive effect on the weakness of internal control in local government. The amount of PAD has the potential to encourage managers to commit irregularities in regional financial management, thereby increasing the findings of weaknesses in local government internal control. Keywords: size of local government; PAD; capital expenditure; population; weaknesses of internal control.
AWARENESS, PERCEPTION, AND WILLINGNESS TO CONTRIBUTE TO MICRO WAQF BANKS AMONG MUSLIMS IN INDONESIA Maulana, Agus; Darmastuti, Dewi
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 8, No 2 (2020): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v8i2.8824

Abstract

The purpose of this study is to assess the level of awareness, perception, and willingness that Indonesian Muslims towards waqf and Micro Waqf Banks (MWB). By distributing questionnaires to 104 Muslims, the results show that many Muslims still have a relatively low level of awareness about waqf and MWB. This may be due to the lack of socialization, especially regarding cash waqf and the establishment of MWB. Further findings indicate that the majority of Muslims in Indonesia agree on the establishment of MWB and also agree that MWB can be a solution to suppress the loan shark business so as to improve the welfare of the community, especially the lower middle class. Finally, Indonesian Muslims are willing to contribute to MWB especially if they know how to donate and how MWB operates. A higher level of willingness to contribute to MWB provides a great opportunity for MWB to develop its operations in the future. This research contributes to assisting MWB and Indonesian Waqf Board in developing appropriate socialization strategies to build and develop the potential of waqf in Indonesia.
PELATIHAN PELAPORAN KEUANGAN MENGGUNAKAN APLIKASI BERBASIS CLOUD BAGI PELAKU UMKM DI KECAMATAN CIPAYUNG Andy Setiawan; Dewi Darmastuti; Agus Maulana; Munasiron Miftah; Dwi Jaya Kirana
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Mei 2022
Publisher : LP2M STP Mataram

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

Abstract

Sektor UMKM merupkan sektor usaha yang sangat membantu perekonomian di masa pandemi Covid-19. Para enterpreneur di sektor UMKM pada umumnya masih kesulitan melakukan pencatatan dan pelaporan keuangan usahanya. Hal ini menjadi salah satu faktor penyebab perkembangan usaha UMKM banyak yang gagal dalam pengembangan usahanya, bahkan sampai ada yang rugi dan menutup usahanya. Kami tim dosen program studi akuntansi UPN Veteran Jakarta bekerjasama dengan Pemerintah Kecamatan Cipayung, Kota Jakarta Timur mengadakan pelatihan kepada para pelaku usaha UMKM yang tergabung dalam komunitas Jakpreneur Jakarta Timur. Pelatihan ini bertujuan untuk memberikan pelatihan kepada peserta agar para peserta dapat melakukan pencatatan dan membuat laporan keuangan usahanya menggunakan aplikasi digital SIAPIK yang dapat diakses melalui handphone. Aplikasi SIAPIK ini adalah aplikasi yang disedikan oleh Bank Indonesia untuk para pengusaha sektor UMKM secara gratis.
PENGARUH AUDIT QUALITY DAN INDEPENDENSI AUDITOR TERHADAP MANAJEMEN LABA RIIL MELALUI FINANCIAL DISTRESS Alma Maria Octavia; Husnah Nur Laela Ermaya; Dewi Darmastuti
Jurnal Ekonomi Dan Bisnis Vol 25, No 1 (2022): JURNAL EKONOMI DAN BISNIS MARET 2022
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v25i1.2012

Abstract

This research investigates the effect of audit firm size and auditor industry specialization that proxies audit quality, and auditor independence on real earning management through financial distress as an intervening variable. This study used 96 samples of manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 research period with a purposive sampling method. By using the Structural Equation Model, the results show that auditor industry specialization and auditor independence have a positive effect on real earnings management through financial distress. Conclusions from the the results of the study explain that financial distress can be a motivation for management to did real earnings management so that it can be an indication for auditor to detect real earnings management. Financial distress can motivate management to use their flexibility to modifiy company profit, so that it requires high quality of audit and independence of auditor. The result of this research are related to role and performance of auditor for understanding client’s condition and detecting irregularities, so this research contributes to examine audit quality and independence of auditor to detect real earning management through financial distress condition
Penghindaran Pajak Di Indonesia: Pengaruh Transfer Pricing dan Customer Concentration Dimoderasi Oleh Peran Komisaris Independen Bella Yohana; Dewi Darmastuti; Shinta Widyastuti
Reviu Akuntansi dan Bisnis Indonesia Vol 6, No 1 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i1.13468

Abstract

Abstrak: Latar Belakang: Penghindaran pajak yang dilakukan oleh perusahaan berorientasi laba, sudah merupakan strategi global sebagai salah satu dampak globalisasi dari segi perekonomian. Skema yang paling banyak digunakan adalah transfer picing. Organisasi usaha yang melakukan penjualan lebih dari 10% dari total penjualannya juga terindikasi melakukan peghindaran pajak. Komisaris Independen, yang termasuk dalam sistem tata kelola perusahaan, diharapkan mampu untuk mengurangi masalah keagenan, terkhususnya dalam menekan penghindaran pajak yang dilakukan oleh organisasi usaha.Tujuan: Penelitian ini menganalisis apakah transfer pricing serta customer consentration berpengaruh terhadap penghindaran pajak. Penelitian ini juga menguji apakah Komisaris Independen dapat memoderasi pengaruh dari transfer pricing, customer consentration terhadap penghindaran pajak.Metode Penelitian: Penelitian ini menggunakan sampel 112 data perusahaan dan tahun dari organisasi usaha non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2017-2019 dengan analisis regresi panel sebagai metode analisis. Hasil Penelitian: Penelitian ini menunjukkan transfer pricing berpengaruh positif signifikan terhadap penghindaran pajak. Sebaliknya, customer concentration terbukti memiliki pengaruh negatif terhadap penghindaran pajak, sedangkan Komisaris Independen terbukti tidak dapat memoderasi pengaruh transfer pricing dan customer consentration terhadap penghindaran pajak.Keterbatasan Penelitian: Penelitian ini tidak memasukkan perusahaan keuangan sehingga dan hanya mengambil sampel dari tahun 2017-2019 sehingga kurang menggambarkan keseluruhan penghindaran pajak.Keaslian/Novetly Penelitian: Penelitian ini berkontribusi dalam literatur terkait dengan customer concentration, yang mungkin dapat menjadi perhatian pemerintah atau perusahaan terkait determinan penghindaran pajak perusahaan. Selain itu, penelitian menggunakan variabel dan rentang waktu berbeda dari peneliti terdahulu.
Do the Quality of Investigation Audit Influenced by Auditor Independ-ence and Professionalism? Mahendro Sumardjo; Dewi Darmastuti; Najmatuzzahrah Najmatuzzahrah
International Business and Accounting Research Journal Vol 6, No 2 (2022): July 2022
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35474/ibarj.v6i2.245

Abstract

This study examined the influence of independence and professionalism on the quality of investigation audit. This is a survey study conducted in the Law Enforcement Agencies in Indonesia, consisting of the Indonesian National Police, the Attorney General's Office, and the Corruption Eradication Commission. The unit of analysis is their investigators as respondents. The research instrument was built base on the operationalization of variables developed by previous research. Furthermore, the data were analyzed using descriptive statistical analysis and structural equation modelling (SEM) techniques. The results of this study provide empirical evidence that independence and professionalism have a significant positive effect on the quality of investigation audit. The model in this study can be used to measure the quality of investigation audit from the perspective of independence and professionalism.
Analisis Determinan Kelemahan Pengendalian Intern Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Timur Tina Tuti Alawiyah; Mahendro Sumardjo; Dewi Darmastuti
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.397

Abstract

This study aims to determine the effect of local government size, local revenue (PAD), capital expenditure, and population on weaknesses in internal control in local governments. This research was carried out using multiple linear regression analysis on 104 samples of district / city governments in the province of East Java during 2016-2018, the results showed that there was no significant effect related to local government size, capital expenditure, and population on weakness in control. intern in local government. The size of the local government, the capital expenditure, and the population do not ensure that the internal control weaknesses owned by the regional government are small or large. Meanwhile, PAD has a significant positive effect on the weakness of internal control in local government. The amount of PAD has the potential to encourage managers to commit irregularities in regional financial management, thereby increasing the findings of weaknesses in local government internal control. Keywords: size of local government; PAD; capital expenditure; population; weaknesses of internal control.
Kompleksitas Tugas, Audit Fee, dan Kualitas Audit: Moderasi Diskriminasi Harga Jessica Regata Melanie; Dewi Darmastuti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 14, No 2 (2023): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v14i2.21110

Abstract

Purpose: This study aims to examine the effect of task complexity and audit fees on audit quality and examine the moderating effect of price discrimination based on KAP's reputation on this relationship.Method: This study used Structural Equation Modeling (SEM) analysis of 117 questionnaires obtained from a survey conducted on auditors at PAF in DKI Jakarta.Results: The results of this study indicate that task complexity has a negative effect on audit quality. Price discrimination weaken the effect of task complexity on audit quality. Meanwhile, audit fees have no effect on audit quality. There is a direct effect of price discrimination on audit quality.Implications: This study result have implications for the compliance theory implementation. Audit complexity and audit fees can motivate auditors to produce good quality audit reports because auditors must be professional and comply with the code of ethics.Novelty: This study adds moderation of price discrimination based on KAP's reputation which is rarely researched in Indonesia. This study provides input for policy formulation for equal opportunity for local KAPs to acquire clients so as to minimize price discrimination based on KAP reputation. 
Analysis of Promotion, Price, and Quality of Service to Interest in Visiting Tourists at The State Museum of Banten Lina Aryani; Dewi Darmastuti; Ratna Hindria Dyah Pitasari; Desmintari Desmintari
International Journal of Management, Entrepreneurship, Social Science and Humanities Vol. 6 No. 1 (2023): Specific Issue
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijmesh.v6i1.1485

Abstract

The quality of service provided by the management of the Banten State Museum to visitors is an important factor in increasing satisfaction. The management of the Banten State Museum should be able to carry out appropriate promotion, marketing, and service strategies to attract more tourists in visiting. The goal of this study was to determine and identify promotion strategies, prices, and services that can influence tourist interest in Serang City, Banten. Population of this study are tourists who visit the tourist attractions of Serang City. This research method is the non-Probability sampling method, where not all populations have the same opportunity to become samples (prospective respondents). This study uses primary data obtained from questionnaires with a sample of 75 tourists visiting the tourist attractions of Serang City. Two kinds of data analysis are used in this research, namely descriptive analysis and PLS (Partial Least Square) analysis. The results showed that the magnitude of R Square (R2) Visiting Interest was 0.646. It means that promotion, price, and service quality factors contribute 64.6% of the influence on the interest of returning tourists. At the same time, the remaining 35.4% is influenced by other factors. This research concludes that the promotion factor, price factor, and service quality factor have a significant and significant effect on the interest of returning tourists to the Banten State Museum.
Analisis Determinan Kelemahan Pengendalian Intern Pemerintah Daerah Kabupaten/Kota Provinsi Jawa Timur Tina Tuti Alawiyah; Mahendro Sumardjo; Dewi Darmastuti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.397

Abstract

This study aims to determine the effect of local government size, local revenue (PAD), capital expenditure, and population on weaknesses in internal control in local governments. This research was carried out using multiple linear regression analysis on 104 samples of district / city governments in the province of East Java during 2016-2018, the results showed that there was no significant effect related to local government size, capital expenditure, and population on weakness in control. intern in local government. The size of the local government, the capital expenditure, and the population do not ensure that the internal control weaknesses owned by the regional government are small or large. Meanwhile, PAD has a significant positive effect on the weakness of internal control in local government. The amount of PAD has the potential to encourage managers to commit irregularities in regional financial management, thereby increasing the findings of weaknesses in local government internal control. Keywords: size of local government; PAD; capital expenditure; population; weaknesses of internal control.
Co-Authors Agus Maulana Alawiyah, Tina Tuti Alma Maria Octavia Andy Setiawan Bella Yohana Desmintari Dwi Jaya Kirana Dwi Nurmala Sari Husnah Nur Laela Ermaya Jessica Regata Melanie Lina Aryani Mahendro Sumardjo Mahendro Sumardjo Mahendro Sumardjo, Mahendro Miftah, Munasiron Najmatuzzahrah Najmatuzzahrah Priyatno, Prima Dwi Ratna Hindria Dyah Pitasari Shinta Widyastuti Tina Tuti Alawiyah