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PENGARUH OPINI AUDIT, SOLVABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Kasus pada Perusahaan Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia) Kurniati, Afifah; Tabrani, Mr.; R, Dien Noviany
PERMANA Vol 9, No 1 (2017): Agustus
Publisher : PERMANA

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Abstract

His research was conducted to examine the effect of audit opinion, solvency and institutional ownership both partially and simultaneously on the timeliness of submission of financial reports to basic industrial and chemical companies listed on the Indonesia Stock Exchange during the 2014-2016 period. The research method in this study uses quantitative methods. The sampling technique in this study used a Pusposive sample and produced 38 companies. The analysis used in the study used logistic regression because the dependent variable in this study used dummy.The results of this study indicate that audit opinions and solvency partially do not affect timeliness. Meanwhile, institutional ownership partially affects the timeliness. Simultaneously, audit opinion, solvency and institutional ownership variables influence the timeliness of financial statement submission.  Keywords: Timeliness, audit opinion, solvency (slovability), institutional ownership
ANALISIS BALANCED SCORECARD SEBAGAI ALAT PENGUKUR KINERJA (STUDI KASUS PADA KUD KARYA MINA KOTA TEGAL) Prakoso, Febrian Aji; Tabrani, Mr.; R, Dien Noviany
PERMANA Vol 8, No 2 (2017): Pebruari
Publisher : PERMANA

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Abstract

The purpose of the research is to analyze the performance of KUD Karya Mina Tegal with Balanced Scorecard. Data collection method used in this research is questionnaire. Performance of KUD Karya Mina Tegal is viewed from a financial perspective using Profitability ratio instrument consisting of current ratio, return on investment, and net profit margin. Of the three instruments, only the current ratio is in accordance with the standard, while return on investment and net profit margin is still below the specified standard. Performance of KUD Karya Mina Tegal from customer perspective with member satisfaction indicator and member acquisition in good category. This can be seen from the increasing trend seen from the increase in the number of members each year as well as from the increased percentage increase in member acquisition. The performance of KUD Karya Mina Tegal is viewed from the internal perspective of the business with indicators of innovation and operation is considered good. Viewed from how KUD Karya mina is able to see the needs of its members and provide additional benefits to the members. The performance of KUD Karya Mina from learning and growth perspective with employee satisfaction indicator, employee retention and employee training is considered good. In the indicator of employee satisfaction, employees feel satisfied in working in KUD Karya Mina Tegal. For employee retention from year to year decreased, this can be interpreted that KUD Karya Mina Tegal able to retain its employees. And for employee training seen from the increasing trend every year. The results of the overall performance measurement of KUD Karya Mina Tegal is in good area, with a total score of 86,66% . That is, the performance of KUD Karya Mina Tegal good if measured by Balanced Scorecard approach.  Keywords: Performance Measurement, Balanced Scorecard
ANALISIS PENGARUH QUALITY OF WORK LIFE, MOTIVASI BERPRESTASI DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA GURU Hersanti, Dessi Wahyu; -, Gunistiyo; Rahmatika, Dien Noviany
Jurnal Inovasi Pembelajaran Karakter Vol 5, No 1 (2020): Januari - April 2020
Publisher : Jurnal Inovasi Pembelajaran Karakter

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Abstract

The purpose of this research is to find out 1) The effect of the Quality of Work Life of Teachers on organizational commitment, 2) The effect of achievement motivation on organizational commitment, 3) The effect of the principal transformational leadership on teacher commitment, 4) The effect of Quality of Work Life on teacher performance, 5) The influence of achievement motivation on teacher performance, 6) The influence of principals' transformational leadership on teacher performance, 7) The effect of organizational commitment affects teacher performance 8) Significance of organizational commitment in mediating the effect of Quality of Work Life (QWL) on teacher performance, 9) . The significance of organizational commitment in mediating the effect of achievement motivation on teacher performance, 10). The significance of organizational commitment in mediating the effects of transformational leadership on teacher performance. Respondents in this study were 77 people. The respondents were all civil servant teachers (PNS) in state junior high schools throughout the Larangan District. The data needed is collected by questionnaire technique. Analysis of the data used in this research is descriptive statistics and statistical analysis. From the research results it can be concluded that 1) Quality of work life influences organizational commitment, 2) Achievement motivation does not affect organizational commitment, 3) Transformational leadership influences towards organizational commitment, 4) Quality of work life influences teacher performance, 5 ) Achievement motivation has no effect on teacher performance. 6). Transformational leadership affects the performance of teachers. 7). Organizational commitment influences teacher performance. 8). Organizational commitment is able to mediate the effect of quality of work life on teacher performance. 9). Organizational commitment is not able to mediate the effect of achievement motivation on teacher performance. 10). Organizational commitment is able to mediate the influence of transformational leadership on teacher performance.
STRATEGI PENGEMBANGAN KUALITAS BUMDES; PENDEKATAN MODEL TETRAPRENEUR SERTA KEMITRAAN DENGAN PERGURUAN TINGGI DAN PERBANKAN Rahmatika, Dien Noviany; Subroto, Setyowati; Indriasih, Dewi; Prihadi, Deddy
Jurnal Industri Kreatif dan Kewirausahaan Vol 2, No 2 (2019): DECEMBER
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v2i2.58

Abstract

Satuan wilayah terendah dalam perangkat ketatanegaraan di Indonesia adalah Desa. Setelah lahirnya UU Desa, perkembangan di Pedesaan memasuki era baru yang diharapkan dapat mendorong Desa untuk menjadi mandiri secara sosial, budaya, ekonomi dan politik. Dengan kata lain Desa diberikan otonomi (kebebasan) untuk penyelenggaraan kepemerintahan. Bentuk pemberdayaan pemerintah berkaitan dengan otonomi Desa adalah dengan memberikan kewenangan pengelolaan sumber daya yang dimiliki oleh Desa secara mandiri dan adaptif dengan membentuk Badan Usaha Milik Desa (BUMDes). BUMDes merupakan salah satu lembaga ekonomi masyarakat yang memiliki peran cukup strategis dalam meningkatkan perekonomian masyarakat di pedesaan. Oleh karena itu, BUMDes perlu mengoptimalkan sumber daya yang dimilikinya untuk kesejahteraan masyarakat. Tujuan pengabdian pada masyarakat ini adalah melakukan pendampingan, pembinaan, monitoring BumDes dan mensosialisasikan bentuk strategi pengembangan BUMDes menggunakan Model Tetrapreneur dan pengembangannya dengan melibatkan Perguruan Tinggi dan Perbankan. Hasil dari pendampingan ini adalah diharapkan BumDes dapat lebih berhasil dalam kegiatannya, karena didampingi dari unsur akademisi dan perbankan. Dengan adanya BumDes yang maju maka perekonomian masyarakat desa ikut meningkat.
STRATEGI PENGEMBANGAN KUALITAS BUMDES; PENDEKATAN MODEL TETRAPRENEUR SERTA KEMITRAAN DENGAN PERGURUAN TINGGI DAN PERBANKAN Rahmatika, Dien Noviany; Subroto, Setyowati; Indriasih, Dewi; Prihadi, Deddy
Jurnal Industri Kreatif dan Kewirausahaan Vol 2, No 2 (2019): DECEMBER
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v2i2.58

Abstract

Satuan wilayah terendah dalam perangkat ketatanegaraan di Indonesia adalah Desa. Setelah lahirnya UU Desa, perkembangan di Pedesaan memasuki era baru yang diharapkan dapat mendorong Desa untuk menjadi mandiri secara sosial, budaya, ekonomi dan politik. Dengan kata lain Desa diberikan otonomi (kebebasan) untuk penyelenggaraan kepemerintahan. Bentuk pemberdayaan pemerintah berkaitan dengan otonomi Desa adalah dengan memberikan kewenangan pengelolaan sumber daya yang dimiliki oleh Desa secara mandiri dan adaptif dengan membentuk Badan Usaha Milik Desa (BUMDes). BUMDes merupakan salah satu lembaga ekonomi masyarakat yang memiliki peran cukup strategis dalam meningkatkan perekonomian masyarakat di pedesaan. Oleh karena itu, BUMDes perlu mengoptimalkan sumber daya yang dimilikinya untuk kesejahteraan masyarakat. Tujuan pengabdian pada masyarakat ini adalah melakukan pendampingan, pembinaan, monitoring BumDes dan mensosialisasikan bentuk strategi pengembangan BUMDes menggunakan Model Tetrapreneur dan pengembangannya dengan melibatkan Perguruan Tinggi dan Perbankan. Hasil dari pendampingan ini adalah diharapkan BumDes dapat lebih berhasil dalam kegiatannya, karena didampingi dari unsur akademisi dan perbankan. Dengan adanya BumDes yang maju maka perekonomian masyarakat desa ikut meningkat.
Biological Asset: What is The Impact on Agricultural Companies? Maulida Dwi Kartikasari; Dien Noviany Rahmatika; Sumarno Sumarno
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.2592

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This study aims to determine the effect of managerial stock, biological asset intensity and firm size on the disclosure of biological assets in agricultural companies listed on the Indonesian stock exchange in 2016-2019. Population in this study were primary consumer goods sector companies in agricultural companies listed on the Indonesia Stock Exchange. Based on sample selection, there are 52 companies that required The data analysis technique used in this research was the multiple linear regression analysis.. Based on the multiple linear regression analysis, the results show biological asset intensity have a significance below 0.05, namely 0.006. This shows that biological asset intensity have a significant positive effect on biologiocal asset disclosure. However, the firm size and managerial ownership variables have a significance value above 5%. This means that the two variables do not have a significant effect on biological asset disclosure in agricultural companies listed on the Indonesia Stock Exchange in 2016-2019.
Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate Sisca Yuridiska Sari; Dien Noviany Rahmatika
Jurnal Kajian Akuntansi Vol 1, No 1 (2017): JUNI 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i1.507

Abstract

AbstractThe purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015. The data which is used this secondary data by using purposive sampling technique. Analysis technique which is used in this research is descriptive with quantitative approach using descriptive statistical test, multicolinearity test, logistic regression analysis, and coefficient of determination. The result shows that audit of tenure, opinion shopping, and auditor reputation simultaneously affect the acceptance of going concern audit opinion, audit tenure does not affect the acceptance of going concern audit opinion, opinion shopping does not affect the acceptance of going concern audit opinion, auditor reputation has an effect on acceptance of going concern audit opinion.Keywords: Acceptance of going concern audit opinion; Audit tenure; Auditor reputation; Opinion shopping.AbstrakPenelitian ini bertujuan untuk menguji pengaruh audit tenure, opinion shopping dan reputasi auditor terhadap penerimaan opini audit going concern. Penelitian ini dilakukan pada perusahaan sub sektor property dan real estate tahun 2013-2015. Data yang digunakan pada penelitian ini adalah data sekunder dengan pengambilan sampel menggunakan purposive sampling. Teknik analisis data yang digunakan adalah teknik deskriptif dengan pendekatan kuantitatif menggunakan uji statistik deskriptif,uji kelayakan model regresi, uji multikolinearitas, analisis regresi logistik, dan koefisien determinasi. Hasil yang peroleh menunjukkan bahwa audit tenure, opinion shopping, dan reputasi auditor secara simultan berpengaruh terhadap penerimaan opini audit going concern, audit tenure tidak berpengaruh terhadap penerimaan opini audit going concern, opinion shopping tidak berpengaruh terhadap penerimaan opini audit going concern, dan reputasi auditor berpengaruh terhadap penerimaan opiniaudit going concern.Kata kunci: Audit tenure; Opinion shopping; Penerimaan opini audit going concern; Reputasi auditor.
Sight Beyond Sight: Foreseeing Fraudulent Financial Reporting through the Perspective of Islamic Legal Ethics Dien Noviany Rahmatika; Achmad Irwan Hamzani; Havis Aravik; Nur Rohim Yunus
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 12, No 2 (2020)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.804 KB) | DOI: 10.15408/aiq.v12i2.15389

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Abstract. In the financial sectors, fraud has become a world phenomenon, ranging from fraudulent financial reports, assets misappropriation and corruption. These three types of fraud are practices carried out deliberately against the law which harm many parties. This study aims to analyze fraudulent financial reporting, where the presentation of misstatements is presented to mislead financial reports. These are against the ethical perspective of Islamic law as stated in the Quran and Hadith. This research uses secondary data based on the principles of sharia accounting concepts and Islamic ethics. The analytical method used is a qualitative description method with literary and normative approaches by examining fraudulent financial reporting from the perspective of Islamic law. The results of this study strengthen the theory of fraud pentagon with the symptoms and red flags of fraud, namely pressure, opportunity, rationalization, competence, and arrogance of the perpetrators of fraud. The Quran as well as the hadith emphasize the values of honesty, justice, truth, responsibility, and belief in reporting. This research also overlooks the weak ethics of the accounting profession and also the value of religiosity held by weak accountants from the perspectives of Islam.Keywords: Accounting Fraud, Fraudulent Financial Reporting, Fraud Pentagon Theory, Islamic Legal Ethics Abstrak. Pada sektor keuangan, fraud (kecurangan) menjadi salah satu fenomena global, dengan kasus kecurangan laporan keuangan, penyelewengan aset dan korupsi. Ketiga bentuk kecurangan tersebut merupakan praktek yang dilakukan secara sengaja melawan hukum dan merugikan banyak pihak. Penelitian ini bertujuan untuk menganalisis kecurangan pelaporan keuangan, dimana informasi yang disajikan dalam laporan adalah hal yang tidak sesuai dengan kenyataan. Hal ini bertentangan dengan etika hukum Islam dalam Al-Qur'an dan Hadits. Penelitian ini adalah menggunakan data sekunder dengan mendasarkan pada prinsip-prinsip akuntansi syariah dan etika Islam. Metode analisis yang digunakan adalah metode deskripsikualitatif dengan pendekatan literatur dan kajian normatif. Hal ini dilakukan dengan memeriksa kecurangan pelaporan keuangan dari perspektif hukum Islam. Hasil dari penelitian ini memperkuat teori Fraud Pentagon tentang gejala dan Red Flag Fraud, yang terdiri dari tekanan, peluang, rasionalisasi, kompetensi, dan arogansi para pelaku penipuan. Hal ini bertentangan dengan prinsip hukum Islam yang menekankan pada nilai-nilai kejujuran, keadilan, kebenaran, tanggung jawab, dan kepercayaan dalam pelaporan. Penelitian ini juga menunjukkan lemahnya prinsip etis dalam profesi akuntansi dan jugai religiusitas yang dimiliki oleh akuntan.Kata kunci: Kecurangan akuntansi, Kecurangan Pelaporan Keuangan, Teori Fraud Pentagon, Etika Hukum Islam
PERBANDINGAN PENELITIAN FINANCIAL DISTRESS PADA BANK UMUM KONVENSIONAL DI INDONESIA Roberto Akyuwen; Dien Noviany Rahmatika; Ahmad Subagyo
Modus Vol. 34 No. 1 (2022): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v34i1.5009

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ABSTRACT Financial distress is a common phenomenon occurred in the business organizations, including banking industry. The financial distress banks will experience significant decline in their financial performance which require an immediate improvement to mitigate the worsen condition and bankruptcy. This research is aimed to compare previous studies on financial distress in the conventional commercial banks in Indonesia undertaken by various researchers. In overall, 30 relevant researches from the period of 2015 to 2021 will be compared and analyzed. The comparison will cover the use of different tools of analysis, dependent and independent variables, and relationship patterns among those variables. The result shows that logistic regression is the most frequent tools of analysis used by researchers in identifying the financial distress condition in the conventional commercial banks in Indonesia. Meanwhile, dummy variable is the most intensive dependent variable used in various studies. Most of researchers have used NPL, CAR, and ROA as independent variables in their researches. Furthermore, there were inconsistent influence pattern of various factors on financial distress. Keywords: comparison; conventional commercial banks; financial distress. ABSTRAK Kesulitan keuangan (financial distress) merupakan fenomena yang umum terjadi dalam organisasi bisnis, termasuk industri perbankan. Bank yang sedang dalam kesulitan keuangan biasanya mengalami penurunan signifikan dalam kinerja keuangan dan memerlukan perbaikan segera untuk meminimalkan risiko terjadinya kondisi yang lebih buruk dan kebangkrutan. Penelitian ini bertujuan untuk membandingkan penelitian-penelitian sebelumnya mengenai kesulitan keuangan pada bank umum konvensional di Indonesia yang dilakukan oleh berbagai peneliti. Secara keseluruhan, sebanyak 30 penelitian yang relevan selama periode 2015-2021 dibandingkan dan dianalisis. Perbandingan ini meliputi penggunaan berbagai alat analisis, variabel dependen dan independen, dan pola hubungan antar variabel tersebut. Hasil penelitian menunjukkan bahwa regresi logistik merupakan alat analisis yang paling sering digunakan dalam mengidentifikasi kondisi kesulitan keuangan pada bank-bank umum konvensional di Indonesia. Sementara itu, dummy variable merupakan variabel dependen yang paling banyak dipakai dalam berbagai studi. Mayoritas peneliti telah menggunakan NPL, CAR, dan ROA sebagai variabel independen dalam penelitian mereka. Selanjutnya, terdapat pola yang tidak konsisten dalam pengaruh berbagai faktor terhadap kesulitan keuangan. Kata kunci: perbandingan; bank umum konvensional; financial distress.
INOVASI PRODUK BATIK SEBAGAI UPAYA MEWUJUDKAN MASYARAKAT YANG SEHAT DAN SEJAHTERA DI MASA PANDEMI COVID19 DI KELURAHAN BANDUNG TEGAL SELATAN Maulida Dwi Kartikasari; Dien Noviany Rahmatika; Sumarno Sumarno; Makmur Sujarwo; Sri Murdiati; Endang Sulistyaningsih; Ahmad Farihi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 2 (2021): BUDIMAS : VOL. 03 NO. 02, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i2.2097

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Tujuan dari pengabdian kepada masyarakat ini adalah untuk memberikan pendampingan mengenai pentingnya inovasi produk batik tegalan dan edukasi bahaya covid19 pada masyarakat Kelurahan Bandung khususnya pengrajin batik tegalan. Pada masa pandemic saat ini diperlukan adanya inovasi produk batik tegalan agar pengrajin batik tegalan mampun bertahan. Selain itu, perlu pula adanya edukasi mengenai bahaya covid19 melalui pemasangan banner di titik kerumunan, serta pemasangan alat pencuci tangan injak. Adanya program pengabdian kepada masyarakat ini diharapkan masyarakah kelurahan Bandung khususnya pengrajin batik mampu bertahan di masa pandemic saat ini serta kesadaran menjaga pola hidup bersih sehat dapat lebih meningkat lagi. Kata kunci: Batik Tegalan, inovasi, covid19, alat pencuci tangan