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All Journal Jurnal Reviu Akuntansi dan Keuangan AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis dan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Proceeding of National Conference on Accounting & Finance Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Islam (JAKIs)
EVY RAHMAN UTAMI
Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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PENGARUH KOMPENSASI, LEVERAGE, UKURAN PERUSAHAAN , DAN DIVIDEN TERHADAP TURNOVER: STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN DI INDONESIA EVY RAHMAN UTAMI; ETIK KRESNAWATI; EKA DWIYANTI PUTJE
Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.367 KB) | DOI: 10.34208/jba.v21i2.614

Abstract

This study aimed to show empirical evidence of the correlation between compensation, leverage, dividend and firm size with the CEO turnover of banking companies in Indonesia. This study used banking companies in 2009 – 2016. The total research samples were 41 companies. The data analysis used multiple regression. The result of the study indicated that compensation, leverage and firm size had no correlation with the CEO turnover of the banking companies. However, the dividend had positive and significance influence towards the CEO turnover of the directors. Compensation given to the board of directors were unable to align the interests of management and shareholders. Besides, the directors did not take leverage and total assets in the CEO turnover consideration. Nevertheless, they consider dividend distribution conducted by the company.
THE INFLUENCE OF INSTITUTIONAL OWNERSHIP TOWARDS EXECUTIVE COMPENSATION CONSIDERED BY THE PERFORMANCE OF THE COMPANY Wahyu Puspita Maharani; Evy Rahman Utami
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1066.534 KB) | DOI: 10.22219/jrak.v9i1.7879

Abstract

This study aims to analyze the effect of institutional ownership towards executive compensation mediated by company performance. This study used manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017 as the sample. The sample selection method used purposive sampling so that sampling is in accordance with the criteria that have been set by the researcher. The number of samples used in this study were 209 companies. The analytical tool used was multiple regression analysis and path analysis to measure the mediating variables. The results of this study indicated that institutional ownership has a positive and significant effect on company performance, institutional ownership did not directly influence executive compensation and the company's performance variable was able to mediate the relationship of institutional ownership to executive compensation.
Modernisasi Pengelolaan Keuangan dan Produk Bank Sampah Evy Rahman Utami; Arum Indrasari; Sri Budhi Rezki
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 1 (2019): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (842.975 KB) | DOI: 10.30651/aks.v3i1.1988

Abstract

Waste bank is one of alternatives to solve waste problem in a community. Cahaya Baru waste bank is in Kruwet hamlet, Sumberagung village, Moyudan sub-district, Sleman district, Yogyakarta Special Region province. There are two main problems faced by the partner in managing waste bank, which are the waste managers who have not been able to prepare financial statement of the waste bank and the community has not had the willingness and skills to utilize the garbage into economic goods, especially non-organic waste. In accordance with waste bank financial statement, this community service held trainings on preparing waste bank financial statement and waste saving book. Besides that, this activity also conducted counseling on the importance of overcoming household waste and training in making various kinds of handicrafts from waste materials into economic goods. The counseling and trainings were able to make people aware of waste management and waste managers could prepare financial statements manually and have waste saving provided for customers. Based on this program, the managers were able to record selling report from January to Mei 2018 period for 1,812,842 IDR with the customers achieving 20% of all household heads in Kruwet hamlet.
PENINGKATAN KINERJA BADAN USAHA MILIK DESA (BUMDES) MELALUI PENGEMBANGAN DAN PENATAAN MANAJEMEN UNIT BISNIS Harjanti Widiastuti; Etik Kresnawati; Evy Rahman Utami
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2021): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v4i1.29753

Abstract

Dalam Permendesa No.4/2015 tentang Bumdes pasal 2 dijelaskan bahwa pendirian Bumdes dimaksudkan sebagai upaya untuk menampung seluruh kegiatan di bidang ekonomi dan pelayanan umum yang dikelola oleh desa atau kerja sama antar desa. Demokrasi ekonomi di desa adalah sistem ekonomi yang memungkinkan warga desa merancang dan meramu kegiatan ekonomi yang ingin dilaksanakan dengan potensi yang dimiliki. Perwujudan demokrasi ekonomi pedesaaan dapat dilakukan dengan adanya Badan Usaha Milik Desa (Bumdes). Tujuan program ini untuk memberikan motivasi, wawasan, dan pembekalan kepada tim pengelola Bumdes Arum Sejahtera yang beralamat di Sumberarum Moyudan Sleman Yogyakarta dalam rangka pengembangan unit bisnis Bumdes. Dari pelaksanaan focus group discussion di awal kegiatan diperoleh kesepakatan bahwa tim pengelola Bumdes Arum Sejahtera  akan mendirikan unit bisnis berupa pasar desa sekaligus merancang pengelolaannya. Metode yang dilakukan dengan mengidentifikasi masalah, sosialisasi program, TOT pengurus Bumdes, pendataan data pedagang, pendampingan proses pendirian pasar desa, dan evaluasi. Hasil pengabdian menunjukkan tim bumdes beserta kepala desa dan tokoh masyarakat sudah menyelesaikan administrasi terkait pendirian Bumdes, melakukan pendataan pedagang, dan mengatur zonasi pedagang. Selain itu, semakin tinggi animo masyarakat untuk bertransaksi di pasar desa.
PENINGKATAN KEMANDIRIAN EKONOMI MELALUI PENGEMBANGAN ”BUEKA” DI MOYUDAN Etik Kresnawati; Evy Rahman Utami; Arum Indrasari; Diyah Ayu Novita Sari
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2020: 3. Kapasitas Daya Saing UMKM dan BUMDES
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (730.615 KB) | DOI: 10.18196/ppm.33.173

Abstract

Mitra yang terlibat dalam kegiatan pengabdian ini adalah kelompok ‘Aisyiyah kecamatanMoyudan. Permasalahan mitra yang diselesaikan melalui pengabdian yaitu peningkatan ketrampilankewirausahaan Bina Usaha Ekonomi Keluarga ‘Aisyiyah (BUEKA) dan jejaring pemasaran produkBUEKA. Terkait dengan peningkatan kewirausahaan BUEKA, program pengabdian memberikanpelatihan pengolahan makanan, dan pengemasan. Permasalahan terkait dengan jejaring pemasaran denganmempromosikan produk BUEKA dalam berbagai kegiatan Muhammadiyah dan mendaftarkan sebagaimember pedagang BEDUKMUTU UMY. Metode yang akan dilakukan yaitu sosialisasi, pelatihan, danevaluasi. Pengabdian ini mampu meningkatkan ketrampilan anggota BUEKA dalam pengolahan makanansehingga ada peningkatan pemberdayaan ekonomi perempuan khususnya anggota ‘Aisyiyah Moyudandan mewujudkan kemandirian ekonomi warga Muhammadiyah. Selain itu, BUEKA Moyudan mampumemasarkan produk olahan melalui aplikasi BEDUKMUTU UMY sehingga jangkauan pemasaran lebihluas.
PERENCANAAN DAN PENGELOLAAN KEUANGAN KELUARGA UNTUK KETAHANAN EKONOMI RUMAH TANGGA DI MASA PANDEMI COVID-19 Harjanti Widiastuti; Evy Rahman Utami
Prosiding Seminar Nasional Program Pengabdian Masyarakat 2021: 4. Kapasitas Daya Saing Usaha Mikro, Kecil, dan Menengah (UMKM) dan Badan Usaha Milik Desa( BU
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.731 KB)

Abstract

Perencanaan keuangan merupakan aspek yang krusial dalam menghadapi ketidakpastian ekonomi. Pengetahuan terkait literasi keuangan sangat diperlukan dalam mengatur pengelolaan keuangan khususnya keuangan rumah tangga. Kegiatan pemberdayaan masyarakat melalui peningkatan ide kreatif dan kewirausahaan merupakan salah satu strategi dalam mendorong kemandirian ekonomi rumah tangga. Dalam situasi ekonomi yang serba terbatas, kebutuhan sehari-hari dalam hal nutrisi dari sayuran dan buah pada dasarnya harus dipenuhi secara mandiri. Hal ini dapat direalisasikan melalui sebuah program pemberdayaan sosial. Program ini bertujuan untuk meningkatkan ketahanan pangan dengan memanfaatkan lahan pekarangan dan menambah penghasilan masyarakat di masa pandemi. Sasaran dari program ini adalah kelompok desa wisma RW 07 di Padukuhan Nasri, Sumbersari, Moyudan, Sleman, Yogyakarta. Program pelatihan tersebut tidak hanya melibatkan para ibu rumah tangga, tetapi juga seluruh anggota keluarga. Program tersebut dilakukan dengan memberikan edukasi dan pelatihan pembuatan pupuk kompos dari sampah organik, pelatihan budidaya sayur (pembibitan dan penanaman), pengolahan hasil budidaya sayuran, dan perencanaan & pengelolaan keuangan keluarga. Hasil pemberdayaan yang dilakukan menunjukkan adanya peningkatan pengetahuan terkait perencanaan dan pengelolaan keuangan keluarga, pengolahan hasil budidaya sayuran, dan pembuatan pupuk kompos. Dengan demikian, masyarakat dapat memperoleh penghasilan tambahan dan meringankan pengeluaran biaya pangan dimasa pandemi seperti saat ini.
Pengaruh sistem pengendalian intern dan ketaatan pada peraturan perundangan dengan komitmen organisasi sebagai variabel moderasi Resa Ulfah Pertiwi; Evy Rahman Utami
Proceeding of National Conference on Accounting & Finance Volume 2, 2020
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Sistem Pengendalian Intern dan Ketaatan pada Peraturan Perundangan terhadap Kinerja Pemerintah Daerah dengan Komitmen Organisasi sebagai Variabel Moderasi. Objek dalam penelitian ini adalah Pemerintah Daerah Kabupaten Bantul dengan subjek penelitian yaitu Organisasi Perangkat Daerah (OPD). Jenis data berupa data primer yang diperoleh dengan menyebar kuesioner. Dalam penelitian ini sampel berupa kepala kantor/badan/dinas, sekretariat/sekretaris, kepala bidang/bagian, serta kepala subbidang/subbagian/seksi yang dipilih dengan menggunakan metode purposive sampling. Model analisis yang digunakan adalah regresi linear berganda dengan uji interaksi atau disebut Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa sistem pengendalian intern dan ketaatan pada peraturan perundangan berpengaruh positif terhadap kinerja pemerintah daerah. Selain itu, komitmen organisasi memperkuat pengaruh positif antara sistem pengendalian intern dan ketaatan pada peraturan terhadap kinerja pemerintah daerah.
Firm Performance, Top Management Compensation, and Risk Preference: A Story of Indonesian Firms Evy Rahman Utami; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 22, No 2 (2019): IJAR May 2019
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.131 KB) | DOI: 10.33312/ijar.465

Abstract

The issue of conflict of interests between shareholders and managers is interesting and widely examined. Compensation is often used to align the interests of managers with those of shareholders. This study aims, first, to show an empirical evidence of the relationship between company's performance and the manager’s compensation. In addition, this study also examines the impact of risk preference on that relationship. The sample for this study of manufacturing companies listed in the Indonesian Stock Exchange (BEI) for the period of 2008 to 2013. Data was obtained from annual reports, financial statements, and BvD Osiris. Regression analysis was employed to test the hypotheses. The results show that compensation is related more to accounting performance than to market performance. The compensation also had an impact on the future accounting performance, but not on future market performance. However, contrary to the expectation, risk preference does not strengthen the relationship between future compensation and future performance.  After splitting the sample into three categories, the compensation can motivate managers to increase the accounting performance only for companies with better performance. 
The Effect of Management Compensation and Corporate Governance on Corporate Tax Management Evy Rahman Utami; Indra Wijaya Kusuma
The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.261

Abstract

This study investigates how corporate governance affects tax management behavior and contributes the literature on corporate governance. First, this study examines directors compensation and directors ownership, as corporate governance mechanism of a firm, in managing taxes to increase performance. Second, to the best of our knowledge, this is the first study in Indonesia investigating the link between managerial compensation to tax management. This study finds that directors ownership exhibits a significance relationship in reducing cash tax paid. But, directors compensation does not result lower taxes paid and it is seems not an effective mechanism in engaging tax management. Implementing corporate governance mechanism also will not result in lower taxes because corporate governance induces managers to be more careful in managing taxes.
FORWARD-LOOKING INFORMATION DISCLOSURE AND FIRM VALUE IN THE PANDEMIC ERA Harjanti Widiastuti; Evy Rahman Utami; Erna Purnamasari
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.6115

Abstract

The study investigates the forward-looking information disclosure (FLID), firm performance, and firm value during the COVID-19 pandemic. The population of this study was firms listed on the Indonesia Stock Exchange (IDX). The sampling methods used purposive sampling based on specific criteria. Our total sample was 478 observations. The data were analyzed based on multiple regressions utilizing the EViews program. The results of this study revealed that forward-looking information disclosure did not affect firm value. However, firm performance has a positive effect on firm value. Therefore, the interaction of firm performance and forwardlooking information positively affects firm value. During the pandemic, managers disclose more forward-looking information than before the pandemic.
Co-Authors Arum Indrasari, Arum Diyah Ayu Novita Sari EKA DWIYANTI PUTJE Erna Purnamasari Etik Kresnawati ETIK KRESNAWATI Harjanti Widiastuti Indra Wijaya Kusuma Resa Ulfah Pertiwi Sri Budhi Rezki Wahyu Puspita Maharani