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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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Journal : Procedia of Social Sciences and Humanities

 1 
The Concept of Governmentality in Building the Conceptual Foundation for the Role of Internal Audit in Corporate Governance: Konsep Governmentality dalam Membangun Fondasi Konseptual Peran Audit Internal dalam Tata Kelola Perusahaan Aisha Hanif; Dina Dwi Oktavia Rini; Duwi Rahayu
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.235

Abstract

The concept of supervision (panopticon) initiated by Michael Foucault explains how internal audit is used by management to encourage subjects to monitor themselves. The presence of internal audit produces patterns of employee behavior that make the discursive nature of the exercise of power clear. This interpretation was developed to conceptualize the preventive role of internal auditors in risk management. The concept of governmentality adopted from Foucauldian thought can facilitate the self-assessment of auditee controls used by internal auditors and is an integral part of tools to make subject matter manageable. This study aims to reveal the basic formulation of the internal auditor's strategy to maintain the auditee's trust in the internal auditor. The research method used is a qualitative research method using a phenomenological approach. The research findings state that the auditee has a perceived tendency to be suspicious of the role and function of the internal auditor, so that the auditee tends to be less able to cooperate or support the work of the internal auditor properly because internal audit activities are considered as a monitoring tool that has the effect of disrupting the routine activities of the organization.
Application of PSAK 73 on Leases to Financial Performance in Transportation Service Companies listed on the Indonesia Stock Exchange: Penerapan PSAK 73 Atas Sewa Terhadap Kinerja Keuangan Pada Perusahaan Jasa Transportasi yang terdaftar di Bursa Efek Indonesia Duwi Rahayu; Imelda Dian Rahmawati; Aisha Hanif
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.283

Abstract

This study aims to determine the application of PSAK 73 on leases to the financial performance of transportation service companies listed on the Indonesian stock exchange. This study uses a quantitative descriptive method to assess the company's performance before and after the application of PSAK 73. The quantitative descriptive method in this study uses secondary data and information from the financial statements of transportation service companies listed on the Indonesian stock exchange that present periodic financial reports in 2018, 2019 and 2020 sourced from www.idx.co.id. The sample used in this study were 3 transportation companies, this is based on available data, namely the company with the largest total shares outstanding on the Indonesian stock exchange. The results of this study indicate that the application of PSAK 73 on leases has an effect on the financial performance of transportation service companies listed on the Indonesian stock exchange which can be seen in the company's statement of financial position. However, the application of PSAK 73 is not fully able to improve the financial performance of transportation service companies due to an increase in the Solvency ratio as measured by the Debt to Asset Ratio (DAR). This is also due to the recognition of Right to Use Assets and Lease Liability which can result in an increase in the company's total liabilities. This study recommends companies to establish policies to reduce the risk of implementing PSAK 73 in transportation service companies.
Pkami Accounting and Marketing Training Through Android-Based Applications for MSME Groups Tanggulangin Sidoarjo Golf Bags: Pkami Pelatihan Akuntansi Dan Pemasaran Melalui Aplikasi Berbasis Android Bagi Kelompok UMKM Tas Golf Tanggulangin Sidoarjo Duwi Rahayu; Hamzah Setiawan; Alshaf Pebrianggara
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.285

Abstract

Many of the MSME actors still have minimal literacy related to accounting and marketing records, so they focus more on production activities. So that accounting and marketing records become inadequate and can cause the MSMEs to not be able to develop. This can be seen from the existence of the MSME group which sometimes has difficulty knowing whether their business is making a profit or not per month, so that every decision made is not in accordance with the financial condition of MSMEs. Furthermore, the MSME group sometimes feels reluctant to do Android-based marketing. so that it is difficult for their business to develop. This is the key to the problem for the Tanggulangin Golf Bag UMKM group. The Android-based application is one of the choices of the best solution for the Tanggulangin MSME Bag Golf to increase the effectiveness of financial and marketing performance because it can be accessed directly via a smartphone. MSME Accounting Applications and Tokopedia can provide solutions in terms of accounting records and marketing. Based on this, training in accounting and marketing records will be carried out for the managers of the MSME group at Tanggulangin Sidoarjo Golf Bags. The implementation of this training is expected to have a positive impact in increasing understanding of accounting and marketing based on Android and can provide benefits in the economic field for the MSME group, Tanggulangin Sidoarjo Golf Bags.
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