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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak Indonesian Journal of Sustainability Accounting and Management Muhammadiyah International Journal of Economics and Business SENTRALISASI Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Jurnal Basataka (JBT) BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Bubungan Tinggi: Jurnal Pengabdian Masyarakat GREENOMIKA Indonesian Journal of Innovation Studies Procedia of Social Sciences and Humanities Indonesian Journal of Sustainability Accounting and Management
Duwi Rahayu
Universitas Muhammadiyah Sidoarjo
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Healthy Lifestyle, Role Ambiguity, Spiritual Quotient, and Job Burnout on Job Satisfaction Hermawan, Sigit; Wati, Lina Rahma; Hanif, Aisha; Rahayu, Ruci Arizanda; Rahayu, Duwi
Muhammadiyah International Journal of Economics and Business Vol. 2, No.2, 2019
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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

Abstract

This study aims to determine the effect of Healthy Lifestyle, Role Ambiguity, Spiritual Quotient and Job Burnout on Job Satisfaction at Public Accounting Firms in Surabaya. The purpose of this study is to analyze the effect of independent variables namely Healthy Lifestyle, Role Ambiguity, Spiritual Quotient and Job Burnout influencing, the dependent variable namely Job Satisfaction assisted by using the SPSS program.  In this study the data were collected through a questionnaire method of 44 respondents by purposive sampling technique to determine the response of respondents to each variable.  Then do the data analysis in the form of quantitative analysis.  Quantitative analysis includes validity and reliability tests, hypothesis testing through the R2 test and T test.  Data analysis techniques using multiple linear regression analysis that serves to prove the research hypothesis. The results of the analysis show that healthy lifestyle, spiritual quotient and job burnout have no partial effect on job satisfaction, while role ambiguity has a partial effect on job satisfaction.
The Impact Of Psak 72 Implementation On Financial Performance In The Pandemic Time Covid-19 (Empirical Study On Real Estate Companies Registered In Indonesia Stock Exchange) Rahayu, Duwi Rahayu; Rahmawati, Imelda Dian; Rini, Dina Dwi Oktavia
SENTRALISASI Vol 10, No 1 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i1.1157

Abstract

The purpose of this study is to examine the impact of the implementation of PSAK 72 on financial performance during the Covid-19 pandemic (empirical study of real estate companies listed on the Indonesian stock exchange). This research is a quantitative research, where the data used are secondary data in the form of financial statements of real estate companies. The sample of this study is a real estate company that provides periodic financial reports on the Indonesia Stock Exchange in 2019 and the second quarter of 2020 with a total of 46 sample companies. The results of the study indicate that PSAK 72 has a significant negative effect on the liquidity ratio, profitability ratio, activity ratio, and market ratio, while the implementation of PSAK 72 has no significant effect on the solvency ratio. This show, although the implementation of PSAK 72 has had a significant negative effect, companies have started to prepare for the implementation of PSAK 72 by conducting evaluations, adaptations and training for employees before actually implementing PSAK 72. The meaning of not fully implementing PSAK 72 has a negative impact on real estate company earnings, because the implementation of these standards was also followed by the Covid-19 pandemic which also resulted in a decrease in income for companies.
Analisis Implementasi PSAK 71 Terhadap Cadangan Kerugian Penurunan Nilai (Studi Kasus Pada PT Bank XYZ Tbk) Rahayu, Duwi
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.315

Abstract

Abstract PSAK 71 is officially effective in 2020, banking issuers are required to include the formation of CKPN. The purpose of this study is to determine the analysis of the implementation of PSAK 71 against the allowance for impairment losses at PT. Bank XYZ Tbk. The data analysis of this research was carried out from 2017 to 2019, because PT. Bank XYZ Tbk has implemented PSAK 71 from an early age in 2017. The method used in this research is descriptive qualitative. The results of this study are the determination of CKPN, recognition and measurement of CKPN PT. Bank XYZ Tbk is in compliance with PSAK 71. Where PT. Bank XYZ Tbk recognizes and measures allowance for losses for financial instruments totaling ECL - 12 months if credit risk is low and there is no significant increase. On the other hand, PT. Bank XYZ Tbk will recognize and measure the allowance for losses for financial instruments based on the ECL lifetime of the financial instrument, if the credit risk of the financial instrument has experienced a significant increase from the time of initial recognition. PT. XYZ Tbk uses information that is forward looking.
Theory of Planned Behavior, Information Technology, and Taxpayer Compliance Sigit Hermawan; Tri Yuda Lesmana; Duwi Rahayu; Nihlatul Qudus Sukma Nirwana; Ruci Arizanda Rahayu
Jurnal Bisnis dan Akuntansi Vol 23 No 2 (2021): 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 | DOI: 10.34208/jba.v23i2.925

Abstract

This research aims to analyze the influence Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness against tax compliance. This research used quantitative as the research methodology and the data used is primary data. The object of this research is the individual taxpayers conducting business registered in KPP”X” Sidoarjo East Java, Indonesia. The population in this study amounted to 7.207 and the sampling technique used simple random sampling with a total of 100 respondents. Partially, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, information technology, and taxpayer awareness influence on tax compliance, while the Theory of Planned Behavior which proxy with perceived behavioral control is not influence on tax compliance. Simultaneously, the yield of the research stated that the Theory of Planned Behavior which proxy with attitude, Theory of Planned Behavior which proxy with subjective norm, Theory of Planned Behavior which proxy with perceived behavioral control, information technology, and taxpayer awareness influence on tax compliance.
Determining Audit Quality in the Accounting Profession with Audit Ethics as a Moderating Variable Sigit Hermawan; Duwi Rahayu; Sarwenda Biduri; Ruci Arizanda Rahayu; Nur Amalina Nisfa Salisa
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 1 (2021): June 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i1.138

Abstract

Obtaining information about a company’s financial statements has become increasingly important. Thus, highly skilled and expert public accountants are required who can execute their tasks following ethical standards. This study investigates the effects of audit professional skepticism and auditor expertise and integrity on audit quality in the accounting profession, with auditor ethics as the moderating variable. The study sample consisted of 65 auditors working in 14 public accounting firms in Surabaya, Indonesia. Data were collected through questionnaires and then analyzed using the SmartPLS approach. Results indicated that audit professional skepticism and auditor expertise and integrity positively influence audit quality. On one hand, auditor expertise, which is moderated by auditor ethics, positively influences audit quality. On the other hand, audit professional skepticism and integrity, which are moderated by auditor ethics, do not influence audit quality. The findings suggest that auditors must further improve their compliance with ethical standards to strengthen their integrity, which in turn, enables them to produce good audit quality. Furthermore, auditors must always strive to increase their professional skepticism and expertise.
Intellectual Capital Disclosure And Comprehensive Intellectual Capital Management : Evidence From Universities In Southeast Asia Sigit Hermawan Hermawan; Duwi Rahayu; Jamaludin Jamaludin; Ruci Arizanda Rahayu; Sarwenda Biduri
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1046.917 KB) | DOI: 10.22219/jrak.v11i1.14287

Abstract

The purpose of this study was to identify the practice patterns of disclosure of Intellectual Capital Disclosure by Universities in the Three Southeast Asian Countries, namely Indonesia, Malaysia, and Singapore based on the 4ICU ranking, conducting different tests of ICD practices at the University of the three countries, and providing recommendations on IC management strategies in university. This research is a type of mixed research (quantitative and qualitative). The other research results state that there are no differences in the ICD disclosure pattern between Universities in Indonesia, Malaysia, and Singapore. Recommendations for IC management strategies in higher education can be done with comprehensive intellectual capital management (CICM). The research implication is that universities in Southeast Asia need to carry out IC disclosure because it is a form of management accountability to stakeholders and also for decision making related to universities.
KEMAMPUAN BERBICARA SISWA MTS HIDAYATUL MUSTAQIM BALIKPAPAN MELALUI KEGIATAN MENJADI PEMBAWA ACARA Retnowaty; duwi rahayu; Maryatin Maryatin; Retnowaty Retnowaty
Jurnal Basataka (JBT) Vol. 1 No. 1 (2018): Juni 2018
Publisher : Prodi Pendidikan Bahasa dan Sastra Indonesia, Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.99 KB) | DOI: 10.36277/basataka.v1i1.11

Abstract

Penelitian ini bertujuan untuk mengetahui kemampuan berbicara siswa kelas VIII MTs Hidayatul Mustaqim Balikpapan. Penelitian ini merupakan penelitian kualitatif yang bermaksud untuk memahami fenomena tentang apa yang dialami oleh subjek penelitian dengan cara mendeskripsikan dalam bentuk kata-kata dan bahasa. Subjek pada penelitian ini yaitu siswa kelas VIII MTs Hidayatul Mustaqim Balikpapan berjumlah 41 siswa. Data diambil untuk mengetahui kemampuan berbicara siswa kelas VIII dengan menggunakan observasi, penilaian tes, dan wawancara. Teknik analisis data yang diguanakan adalah deskriptif yang bertujuan untuk memberikan gambaran realita yang ada tentang kemampuan berbicara siswa kelas VIII MTs Hidayatul Mustaqim Balikpapan. Hasil penelitian ini menunjukkan bahwa kemampuan berbicara siswa kelas VIII MTs Hidayatul Mustaqim Balikpapan termasuk ke dalam kategori baik yaitu sebanyak 20 siswa dari 41 siswa yang terdiri dari 21 siswa perempuan dan 20 siswa laki-laki, atau sebesar 48.78%. Kemampuan ini sudah baik untuk ukuran siswa kelas VIII MTs yang sedang mengalami perubahan masa-masa remaja. Jika ditingkatkan lagi dengan pembelajaran bahasa Indonesia yang rutin dan terarah, maka kemampuan berbicara siswa akan meningkat dan masuk kategori sangat baik.
Dampak Perubahan PSAK Terhadap Kompetensi Dosen dan Tingkat Pemahaman Mahasiswa di Prodi Akuntansi Universitas Muhammadiyah Sidoarjo Duwi - Rahayu; Imelda Dian Rahmawati; Bayu Hari Prasojo
BALANCE: Economic, Business, Management and Accounting Journal Vol 18, No 1 (2021): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v18i1.4949

Abstract

ABSTRACT   The purpose of this study was to determine the impact of changes in PSAK on the competence of lecturers and the level of understanding of students in the Accounting Study Program, University of Muhammadiyah Sidoarjo. The impact of changes in PSAK should be balanced with an increase in the ability of accounting lecturers in higher education to support learning materials that are in sync with the world of work, so an increase in lecturer competence is needed. Furthermore, the level of understanding of accounting students also needs to be updated, to support increased knowledge of standard changes, namely the latest PSAK, amended PSAK and revised PSAK. This research is a quantitative study. The method used in data collected in this study is distributing questionnaires that are processed using SmartPLS 3. The data that can be obtained are 100 respondents. The results of this study are the impact of changes in PSAK affects the competence of lecturers, and the impact of changes in PSAK also affect the level of understanding of students. Keywords                         : Impact of PSAK changes; competency of lecturers; level of understanding  of studentsCorrespondence to       : duwirahayu@umsida.ac.id ABSTRAKTujuan penelitian ini adalah untuk mengetahui dampak perubahan PSAK terhadap kompetensi dosen dan tingkat pemahaman mahasiswa Program Studi Akuntansi Universitas Muhammadiyah Sidoarjo. Dampak perubahan PSAK hendaknya diimbangi dengan peningkatan kemampuan dosen akuntansi di perguruan tinggi dalam mendukung materi pembelajaran yang sinkron dengan dunia kerja, sehingga diperlukan peningkatan kompetensi dosen. Selanjutnya tingkat pemahaman mahasiswa akuntansi juga perlu diperbarui, untuk mendukung peningkatan pengetahuan tentang perubahan standar yaitu PSAK terbaru, PSAK amandemen dan PSAK revisi. Penelitian ini merupakan penelitian kuantitatif. Metode yang digunakan dalam pengumpulan data dalam penelitian ini adalah dengan menyebarkan kuesioner yang diolah menggunakan SmartPLS3. Data yang dapat diperoleh sebanyak 100 responden. Hasil penelitian ini adalah dampak perubahan PSAK berpengaruh terhadap kompetensi dosen, dan dampak perubahan PSAK juga berpengaruh terhadap tingkat pemahaman mahasiswa.Kata Kunci : Dampak perubahan PSAK; kompetensi dosen; tingkat pemahaman siswa
Analisis Implementasi PSAK 71 Terhadap Cadangan Kerugian Penurunan Nilai (Studi Kasus Pada PT Bank XYZ Tbk) Duwi Rahayu
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.315

Abstract

Abstract PSAK 71 is officially effective in 2020, banking issuers are required to include the formation of CKPN. The purpose of this study is to determine the analysis of the implementation of PSAK 71 against the allowance for impairment losses at PT. Bank XYZ Tbk. The data analysis of this research was carried out from 2017 to 2019, because PT. Bank XYZ Tbk has implemented PSAK 71 from an early age in 2017. The method used in this research is descriptive qualitative. The results of this study are the determination of CKPN, recognition and measurement of CKPN PT. Bank XYZ Tbk is in compliance with PSAK 71. Where PT. Bank XYZ Tbk recognizes and measures allowance for losses for financial instruments totaling ECL - 12 months if credit risk is low and there is no significant increase. On the other hand, PT. Bank XYZ Tbk will recognize and measure the allowance for losses for financial instruments based on the ECL lifetime of the financial instrument, if the credit risk of the financial instrument has experienced a significant increase from the time of initial recognition. PT. XYZ Tbk uses information that is forward looking.
ANALISIS DAMPAK PENERAPAN PSAK 72 TERHADAP KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI DI MASA PANDEMI COVID-19 Duwi Rahayu
GREENOMIKA Vol. 2 No. 2 (2020): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.775 KB) | DOI: 10.55732/unu.gnk.2020.02.2.7

Abstract

This study aims to determine how the impact of the application of PSAK 72 on the financial performance of telecommunications companies during the Covid-19 pandemic. This research was conducted in the telecommunications sector, which was affected by the issuance of PSAK 72. This research uses descriptive quantitative analysis techniques. The sampling technique uses non-probability purposive sampling technique, namely telecommunication companies listed on the Indonesia Stock Exchange that meet the predetermined criteria. The following three telecommunication companies which become the research sample, namely PT. Telekomunikasi Indonesia Tbk, PT. INDOSAT Tbk AND PT. XL AXIATA Tbk. The results of this study indicate that the application of PSAK 72 resulted in the financial performance of the three companies not being a little better when compared to the previous standard. The difference in the revenue recognition provisions based on PSAK 72 and the previous standard caused a slight change in the value of revenue from contracts with customers in the third quarter of 2020, so that the revenue value was smaller when compared to using the previous standard. On the other hand, based on the assessment of the three companies, the Covid-19 pandemic has not had a significant adverse impact on the business continuity of PT Telkomsel Indonesia Tbk, PT. INDOSAT Tbk and PT. XL AXIATA Tbk.
Co-Authors Aisha Hanif Alshaf Pebrianggara Basya Syafitri Rahariyanto Bayu Hari Prasojo Dina Dwi Oktavia Rini Dina Dwi Oktavia Rini Hamzah Setiawan Ibnu Athoillah Atho Imelda Dian Rahmawati Jamaludin Jamaludin Lina Rahma Wati Maryatin Nihlatul Qudus Sukma Nirwana Nur Amalina Nisfa Salisa Retnowaty Ririn Silvia Agustin Ruci Arizanda Rahayu Sarwenda Biduri Sigit Hermawan Tri Yuda Lesmana Wati, Lina Rahma