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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Indonesian Journal of Sustainability Accounting and Management SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Journal of Accounting Auditing and Business Indonesian Journal of Sustainability Accounting and Management

Winwin Yadiati

Universitas Padjadjaran

Author-ID : 2466537

Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Articles

Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result? Rafael Martin; Winwin Yadiati; Arie Pratama
Indonesian Journal of Sustainability Accounting and Management Vol 2, No 1 (2018): June 2018
Publisher : Universitas Pasundan

The purpose of this research is to find out whether how much the effect of corporate social responsibility disclosure to company financial performance that was measured by sales growth and return on asset. High and low profile were added to test whether it can moderate the results. The method that were used in this research is a verification analysis. The sample company consisted of 21 companies where 12 of those companies were belong to high profile category and 9 of those were belong to low profile category and also listed in Indonesia Stock Exchange (IDX) within period of 2013-2015. The statistical testing that is used in this research was double linear regression with a significance value of 5%. The result from this research found that the corporate social responsibility disclosure doesn’t have positive and significant effect on sales growth. On the other hand, corporate social responsibility disclosure has a positive and significant effect on return on asset. After industry classification as a moderating variable were taken into account, corporate social responsibility disclosure become non-significant to both sales growth and return on asset. It can be said that high and low profile industry in Indonesia didn’t differ significantly in terms of their corporate social responsibility actions.

Effect of Market Share and Firm Size on Efficiency and its Implications to Profitability of Sharia Insurance in Indonesia Said Aryonindito; Winwin Yadiati; Sofik Handoyo
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.25911

Since Indonesia as a developing country which consists of 87.2% of Muslim citizens, sharia insurance plays an important role. However, this presence of sharia insurance does not show significant growth compared to Malaysia. This study aims to determine whether efficiency may serve as an intermediary variable in linking market share and company size to the profitability of Islamic insurance in Indonesia. It employs secondary data to collect data by involving 11 sharia insurance companies with 4 years ranging from the year 2014 to 2017. The collected data were analyzed through Path analysis and Sobel test with the DEA VRS as an indicator of efficiency. In analyzing the collected data, the Path equation has passed the classic assumption test. The findings reveal that the market share and company size have respectively significant positive and negative influences on efficiency. It indicates that market share is a variable that shows a significant positive effect on profitability compared to the other two variables. Whereas, the results of Sobel tests show that efficiency cannot serve as an intermediary in this research model

The Impact of Participative Leadership and Competencies on Performance of Village Fund Management Anjung Pratama Putri; Winwin Yadiati
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.27757

The purpose of this study is to examine the effect of participative leadership and competencies on the performance of village fund management. The research subjects in this study are the village head and village apparatus on village governments in the Bandung Regency. The study involves 73 villages selected, adopting a simple random sampling technique. The data was obtained from respondents through a questionnaire instrument. Data were analyzed using descriptive statistical and multiple regression. The result indicates that participative leadership style of the village head and competencies of village apparatus is positively and significantly associated with the performance of village fund management.

The Influences of Good Corporate Governance and Company Age on Integrated Reporting Implementation Maharanny Yulyan; Winwin Yadiati; Said Aryonindito
Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i1.31761

This study aims to determine Good Corporate Governance's effect and the firm's age on integrated reporting implementation. The corporate governance structure refers to the board of commissioners, independent commissioners, the audit committee, and the meeting attendance, the study employed company size as a control variable. Several mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018 were selected through a purposive sampling technique as the population of this study. Based on predetermined criteria, the selected samples of this study were 44 of 132 data. A quantitative method with descriptive statistics was chosen as a research design, and it also gained secondary data from the annual report as a data source. The study results revealed that the board of commissioners, the independent board, and the company's age and size as control variables influence integrated reporting implementation. Otherwise, the audit committee and meeting attendance do not affect the implementation of integrated reporting. Lastly, the board of commissioners, the board of independent commissioners, the audit committee, meeting attendance, company age and size as control variables jointly influenced integrated reporting implementation

Pengaruh Good Corporate Governance Terhadap Kualitas Pelaporan Keuangan Di Badan Usaha Milik Negara Arlis Dewi Kuraesin; Winwin Yadiati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 9 No 2 (2021)
Publisher : UNIVED Press

This article aims to determine the effect of Good Corporate Governance on the quality of financial reporting. The method used in this research is descriptive and verification method (verificative research). Based on the results of hypothesis testing using eviews 9. there is a relationship between good corporate governance and the quality of financial reporting which is reflected in the value of 0.196722. Furthermore, good corporate governance has an impact on the quality of financial reporting which is reflected in the value of 0.8104. The results of this test prove that good corporate governance affects the quality of financial reporting.

Corporate Social Responsibility Disclosure and Company Financial Performance: Do High and Low Profile Industry Moderate the Result? Rafael Martin; Winwin Yadiati; Arie Pratama
Indonesian Journal of Sustainability Accounting and Management Vol. 2 No. 1 (2018): June 2018
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v2i1.42

The purpose of this research is to find out whether how much the effect of corporate social responsibility disclosure to company financial performance that was measured by sales growth and return on asset. High and low profile were added to test whether it can moderate the results. The method that were used in this research is a verification analysis. The sample company consisted of 21 companies where 12 of those companies were belong to high profile category and 9 of those were belong to low profile category and also listed in Indonesia Stock Exchange (IDX) within period of 2013-2015. The statistical testing that is used in this research was double linear regression with a significance value of 5%. The result from this research found that the corporate social responsibility disclosure doesnâ€™t have positive and significant effect on sales growth. On the other hand, corporate social responsibility disclosure has a positive and significant effect on return on asset. After industry classification as a moderating variable were taken into account, corporate social responsibility disclosure become non-significant to both sales growth and return on asset. It can be said that high and low profile industry in Indonesia didnâ€™t differ significantly in terms of their corporate social responsibility actions.

Determinants of Firm Value: A Study on Islamic Banking in Indonesia Mochammad Ridwan; Erik Syawal Alghifari; Winwin Yadiati; Karisma Azahra Hidayah
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 7, No. 2, June 2023
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v7i2.137-156

This study attempts to measure the effect of Islamic corporate governance (ICG) and Islamic social responsibility (ISC) on firm value and to analyse the moderation role of profitability. Data from 12 Islamic commercial banks registered in Indonesia were taken from 2017 to 2021 and analyzed using a panel data regression approach with the GLS approach and model robustness testing using the robust least squares analysis method. The results of this study show a positive effect of ICG on firm value and a negative effect of ISC on firm value. The moderation results show that the interaction between profitability and ICG further strengthens the ICG effect on firm value. The results also reveal a negative effect of profitability on the effect of ISC on firm value. This paper discusses the implications of this research for the existing literature, practitioners, and policymakers.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v7i2.137-156

This study attempts to measure the effect of Islamic corporate governance and Islamic social responsibility on firm value and to analyse the moderation role of profitability. Data from 12 Islamic commercial banks registered in Indonesia was taken from 2017 to 2021 and analysed using a panel data regression approach with the generalized least squares approach and model robustness testing using the robust least squares analysis method. Strong Islamic corporate governance highlights the benefits of ethical governance and increases the value of sharia-compliant banks. The long-term character of corporate social responsibility is demonstrated by the fact that some Islamic social responsibility activities do not necessarily have a positive influence on the firm value banking sector in Indonesia. High profitability strengthens Islamic corporate governance and has a beneficial impact on firm value, emphasising the interdependence between governance and financial performance. High profitability may reduce the beneficial impact of Islamic social responsibility on firm value, perhaps due to the perception of corporate social responsibility initiatives as being motivated by profit.

Literature Review: the Relationship Between Internal Control System of the Government (SPIP), Good Government Governance (GGG), and Fraud Prevention Muhamad Hayan Amsaroka; Winwin Yadiati; Srihadi Winarningsih
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2440

The aim of this article is to clarify the connection between the government's internal control system, good government governance, and endeavors to thwart fraud, alongside the influencing factors. The methodology utilized encompasses a review of literature utilizing data drawn from international and national journals, with a total of 23 journals as the sample. From the analysis, it was determined that good government governance serves as an intermediary between the internal control system of government and the action of fraud prevention. In simpler terms, the more robust the internal control, the more adept it is at fostering effective and high-quality good governance, ultimately bolstering efforts to prevent fraud. Elements that must be taken into account for effective fraud prevention encompass: (1) Enhancing internal government supervision involves documenting and reinforcing the organization's dedication to the relevant code of ethics and conduct; (2) Ensuring a distinct division of roles and responsibilities; (3) Interpreting regulations comprehensively and ensuring consistent, unambiguous, and clear meanings; (4) It is essential to have qualified personnel matching their fields and expertise, whether through recruitment or competency development like education and training; (5) Utilizing information technology; (6) Conducting effective risk assessment and monitoring is crucial for overseeing organizational and identifying potential fraud risks.

Pelatihan pelaporan keuangan berkelanjutan memasuki era digitalisasi 5.0. konsolidasian dan laporan keuangan tersendiri pada SAK entitas privat Lesi Hertati; Asmawati Asarie; Haryono Umar; Winwin Yadiati
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 2 (2024): June (In Progress)
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i2.22629

Abstrak Pentingnya Pelatihan Entitas Privat guna mengkaji kesiapan dan implementasi pelaporan keuangan berkelanjutan di era digitalisasi 5.0, dengan fokus pada entitas swasta yang menerapkan SAK. Kesiapan perusahaan dalam mengadopsi digitalisasi 5.0 sangat bervariasi, tergantung pada sektor industri, ukuran perusahaan, dan tingkat teknologi yang digunakan. Implementasi teknologi dalam proses pelaporan keuangan telah membawa perubahan secara efisiensi dan akurasi dalam penyajian informasi keuangan. Konsolidasi dan penyusunan laporan keuangan tersendiri sesuai SAK untuk entitas swasta memberikan kejelasan dan kepercayaan bagi para pemangku kepentingan terkait dengan kinerja keuangan perusahaan. Kegiatan ini di ikutin oleh mahasiwa, entitas bisnis dan praktisi perusahaan dari berbagai arah secara nasional yang berjumlah 825 orang peserta. Metode yang digunakan dalam pelatihan ini penerapan SAK entitas Privat yang berlaku tahun 2025 serta tantangan dalam menghadapi kompleksitas aturan SAK terintegrasi dengan teknologi dalam proses pelaporan. Pengumpulan data dilakukan dengan menggunakan pretest dan postest serta materi yang berbentuk file dokumen yang dilakukan secara zoom. Kesiapan dan implementasi pelaporan keuangan berkelanjutan di era digitalisasi 5.0 membutuhkan strategi yang matang dalam mengintegrasikan teknologi dengan kebijakan dan prosedur yang ada, serta memastikan konsolidasi dan penyusunan laporan keuangan sesuai dengan standar yang berlaku. Kata Kunci: pelatihan; pelaporan keuangan berkelanjutan; era digitalisasi 5.0; konsolidasian; laporan keuangan tersendiri; SAK entitas privat. Abstract The importance of private entity training to assess the readiness and implementation of sustainable financial reporting in the digitalization 5.0 era, with a focus on private entities that implement SAK. Companies' readiness to adopt digitalization 5.0 varies greatly, depending on the industrial sector, company size, and the level of technology used. The implementation of technology in the financial reporting process has brought about changes in efficiency and accuracy in the presentation of financial information. Consolidation and preparation of separate financial reports in accordance with SAK for private entities provides clarity and confidence for stakeholders regarding the company's financial performance. This activity was attended by students, business entities and corporate practitioners from various directions nationally, totaling 825 participants. The method used in this training is the application of SAK for Private Entities which will take effect in 2025 as well as the challenges in dealing with the complexity of SAK rules integrated with technology in the reporting process. Data collection was carried out using pretest and posttest as well as material in the form of document files carried out using zoom. Readiness and implementation of sustainable financial reporting in the digitalization 5.0 era requires a mature strategy in integrating technology with existing policies and procedures, as well as ensuring the consolidation and preparation of financial reports in accordance with applicable standards. Keywords: training; sustainable financial reporting; digitalization era 5.0; consolidation; separate financial report; private entity SAK.

Co-Authors Anjung Pratama Putri Arie Pratama Asmawati Asarie Erik Syawal Alghifari Haryono Umar Karisma Azahra Hidayah Kuraesin, Arlis Dewi Lesi Hertati Maharanny Yulyan Mochammad Ridwan Muhamad Hayan Amsaroka Rafael Martin Said Aryonindito Said Aryonindito Sofik Handoyo Srihadi Winarningsih

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