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All Journal E-Jurnal Akuntansi Universitas Udayana Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Jurnal Akuntansi Aktual Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Karinov Journal of Applied Data Sciences International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach International Journal of Social Science, Education, Communication and Economics Comsep : Jurnal Pengabdian Kepada Masyarakat International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Economics and Business Journal

Makaryanawati

Universitas Negeri Malang

Author-ID : 2530169

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI Milani, Makaryanawati &
Jurnal Ekonomi Modernisasi Vol. 4 No. 1 (2008): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.74 KB)

Penelitian ini bertujuan untuk menguji apakah terdapat pengaruh variabel good corporate governance yang diproxykan oleh persentase dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusionalÂ terhadap perataan laba, baik secara parsial maupun secara simultan. Penelitian ini menggunakan populasi perusahaan manufaktur yang terdaftar di BEI pada periode amatan tahun 2005-2007. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh 36 perusahaan sampel. Analisis data menggunakan regresi logistic dengan menggunakan pendekatan binary response, karena variabel dependennya merupakan variabel dummy. Dari hasil analisis, diperoleh bukti empiris bahwa secara parsial ketiga variabel good corporate governance tidak berpengaruh signifikan terhadap perataan laba, namun secara simultan memiliki pengaruh yang signifikan

REAKSI INVESTOR ATAS CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) 2011 Makaryanawati Makaryanawati
Jurnal Keuangan dan Perbankan Vol 16, No 2 (2012): May 2012
Publisher : University of Merdeka Malang

The objective of this study was to determine the capital market reaction on the announcement of CorporateGovernance Perception Index (CGPI) 2011. The variables used in this study were stock prices over the closingprice and trading volume of shares. The type of analysis was comparative descriptive study which comparedthe stock price and trading volume before and after the CGPI 2011 award-winning announcement for thecompanies listed in IDX. Observations were made during the period of 10 trading days; five days before andfive days after the CGPI 2011 announcement. The data analysis instrument used in this study was the WilcoxonSigned Ranks Test with significance level = 5%. The results showed that there was no difference betweenstock prices before and after the announcement of CGPI 2011, there were differences in the trading volumeactivity before and after announcement of CGPI 2011 at the companies of CGPI 2011 winners that were listedin IDX. Based on these results, it could be concluded that stock price of the sample companies could not beaffected by the information content of CGPI 2011 because the sample companies were fundamentally strongcompanies. The award announcement could affect the shares trading volume in the capital market.

Pengaruh penggungkapan tanggung jawab sosial terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di bursa efek Anik Masruroh; Makaryanawati Makaryanawati
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 1, FEBRUARI 2020
Publisher : Universitas Negeri Malang

Abstract: This study aims to determine the effect of corporate social responsibility disclosure (X) on firm value (Y). The company is currently not only focused on maximizing profits, but also required to care about social responsibility. Companies can use social responsibility ways to improve competitive advantage so that the more disclosure made will improve the company’s image and the sustainability of the company will be maintained. This study is quantitative research. Data were collected from 241 Indonesia mining companies' annual reports from 2011 to 2017. The result shows that corporate social responsibility disclosure has a positive effect on firm value with ISO 26000 Guidance Standard on Social Responsibility as a measure of social responsibility disclosure. ISO 26000 has been used by a number of mining companies listed on the Indonesia Stock Exchange as a guide in the implementation of corporate social responsibility activities in 2011 to 2017. Mining companies are industries that are very sensitive to environmental pollution, but the concern of mining companies to the environment is low because the average social responsibility disclosure with environmental sub-themes is only 1.68 compared to the sub-themes of community involvement and development that reach 5,20.Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh penggungkapan tanggung jawab sosial (X) terhadap nilai perusahaan (Y). Perusahaan saat ini tidak hanya berfokus pada memaksimal laba, namun juga dituntut peduli terhadap tanggung jawab sosial. Perusahaan dapat menggunakan tanggung jawab sosial sebagai media untuk meningkatkan keunggulan, sehingga semakin banyak penggungkapan yang dilakukan akan meningkatkan image perusahaan dan keberlanjutan perusahaan akan terjaga, Penelitian ini termasuk jenis penelitian kuantitatif. Data dikumpulkan dari annual report 241 perusahaan pertambangan di Indonesia selama periode 2011 sampai 2017. Hasil penelitian menunjukkan bahwa penggungkapan tanggung jawab sosial berpengaruh positif terhadap nilai perusahaan dengan ISO 26000 Guidance Standard on Social Responsibility sebagai pengukuran pengungkapan tanggung jawab sosial. ISO 26000 telah dipergunakan oleh sejumlah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia sebagai panduan dalam pelaksanaan kegiatan tanggung jawab sosial perusahaan pada tahun 2011 sampai 2017. Perusahaan pertambangan adalah jenis industri yang sangat sensitif terhadap pencemaran lingkungan, namun kepedulian perusahaan pertambangan terhadap lingkungan masih rendah. Hal ini ditunjukkan oleh rata-rata pengungkapan tanggung jawab sosial dengan sub tema lingkungan hanya sebesar 1,68; jika dibandingkan dengan sub tema keterlibatan dan pengembangan masyarakat yang mencapai 5,20.

Pengenalan dan Pelatihan Pendidikan Profesi Penilai Bagi Alumni Fakultas Ekonomi Universitas Negeri Malang Makaryanawati Makaryanawati; Ridoni Fardeni Harahap; Septy Nur Sulistyawati; Mamluatul Mahmudah
Jurnal KARINOV Vol 4, No 2 (2021): Mei
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v4i2p115-120

Profesi Penilai Publik merupakan profesi yang memiliki kompetensi dalam melakukan penilaian atas aset properti dan aset bisnis. Profesi ini diperlukan di berbagai sektor, baik sektor pemerintahan, perbankan, perpajakan, maupun sektor swasta. Peluang untuk menjadi penilai publik juga masih terbuka lebar karena kebutuhan akan jasa appraisal semakin tinggi dan belum banyak masyarakat yang mengetahui profesi ini. Oleh sebab itu perlu dilakukan pengenalan dan pelatihan profesi penilai publik. Partisipan dalam kegiatan ini berasal dari alumni, mahasiswa, dan masyarakat umum. Tahapan dalam pelaksanaan pengabdian terdiri dari analisis situasi partisipan, sosialisasi kegiatan, pelaksanaan pengenalan dan pelatihan, pemberian feedback kepada partisipan, dan evaluasi kegiatan. Berdasarkan hasil evaluasi atas kegiatan dapat disimpulkan bahwa kegiatan pengenalan dan pelatihan profesi penilai dengan melibatkan alumni penting dilakukan karena mampu meningkatkan motivasi partisipan. Hal tersebut bertujuan untuk meningkatkan mutu dan kesiapan lulusan jurusan akuntansi dalam menghadapi persaingan dunia kerja yang semakin kompetitif. Kata kunci: akuntansi, alumni, pengabdian masyarakat, profesi penilai publik Abstract The public appraisal profession is a profession that has competence in evaluating property assets and business assets. This profession is needed in various sectors, including the government sector, banking, taxation, and the private sector. The opportunity to become a public appraiser is also still wide open because the need for appraisal services is getting higher and not many people know about this profession. Therefore, it is necessary to introduce and train the public appraiser profession. Participants in this activity came from alumni, students, and the general public. The stages in the implementation of the service consist of analyzing the participant's situation, socializing activities, implementing introductions, training, providing feedback to participants, and evaluating. Based on the results of the evaluation of the activities, it can be concluded that the introduction and training of the appraisal profession involving alumni is important because it can increase the motivation of participants. It aims to improve the quality and readiness of graduates majoring in accounting in the face of an increasingly competitive world of work.Keywords: accounting, alumni, community service, public appraiser profession

Determinan Perilaku Pengelolaan Keuangan pada UMKM di Kabupaten Kediri Faradila Larasaty; Makaryanawati Makaryanawati; Rizka Furqorina
E-Jurnal Akuntansi Vol 31 No 10 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i10.p05

This study aims to determine the effect of financial knowledge, financial planning and self-control on MSME's financial management behavior. The sampling technique in this study uses convenience sampling method. Data collected using questionnaire. This research used a quantitative approach and the analytical method used multiple linear regression. The results of this study are financial knowledge and financial planning have a positive effect on MSME's financial management behavior. Self control has no significant effect on the financial management behavior of SMEs. Based on the results of the study, the average respondent has good financial knowledge and has carried out financial planning well so there is good financial management behavior. Keywords: Financial Knowledge; Financial Planning; Self Control; MSME`s Financial Management.

Religiusitas, Kepercayaan pada Aparat, Tingkat Pendidikan, Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak Priscilla Octavianny; Makaryanawati Makaryanawati; Ferby Mutia Edwy
E-Jurnal Akuntansi Vol 31 No 1 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i01.p06

The purpose of this study is to determine the effect of religiosity, trust in the apparatus, education level and tax knowledge on Non-Employee Individual Taxpayer compliance. This research was conducted at KPP Pratama, South Malang. The number of samples in this study were 100 respondents with a sampling method using accidental sampling method. Data collection is done through questionnaires. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that religiosity, trust in the apparatus, education level and tax knowledge have a positive effect on tax compliance. Keywords: Tax Compliance; Religiosity, Trust in The Apparatus; Education Level; Tax Knowledge.

PENGARUH NON-LINEAR KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN YANG DIUKUR DENGAN TOBIN'S Q Makaryanawati Makaryanawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 4 (2003)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

The principle aim of a firm is to improve the wealth of the shareholders through the increase of the firm value. Further, the improvement of the shareholders ' wealth is led to increase of the stock price.The conflict of interest between the management and the shareholders is based on the agency theory. One of the motif is the separation between control and ownership functions which causes the management cannot feel the effects of error in business decision making directly. The increase of managerial ownership can be employed to cover up this problem.This research develop one hypotheses. This hypotheses is managerial ownership has a non-linear effect to the firm value. Population of the research are non financial firms registered in the Jakarta Stock Exchange in the year 1994-2000.The research provides empirical evidence that managerial ownership shows a non-linear relation to the firm value, but is insignificant statistically. Meanwhile the control variables of profitability, leverage and size are positive and significant determinant offirm value.

Pengaruh Sosialisasi Pajak Terhadap Realisasi Penerimaan Pajak dengan Kepatuhan Wajib Pajak Sebagai Variabel Intervening Herin Arlinda Yonita Sari; Makaryanawati Makaryanawati; Ferby Mutia Edwy
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.289

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak, (2) pengaruh Sosialisasi pajak terhadap Realisasi Penerimaan Pajak, (3) pengaruh Kepatuhan Wajib Pajak terhadap Realisasi Penerimaan Pajak, serta (4) pengaruh Sosialisasi pajak terhadap Realisasi Penerimaan Pajak melalui Kepatuhan Wajib Pajak sebagai variabel intervening. Penelitian ini menggunakan rancangan penelitian kuantitatif eksplanatori. Data penelitian berupa data sekunder selama 5 tahun dari tahun 2004 sampai 2018 dengan teknik pengumpulan data menggunakan dokumentasi. Data yang digunakan dalam penelitian adalah sosialisasi pajak, realisasi penerimaan pajak dan kepatuhan wajib pajak yang bersumber dari Kantor Pelayanan Pajak Pratama Kepanjen. Data tersebut diolah dengan menggunakan analisis jalur (path). Hasil penelitian menunjukan bahwa: (1) sosialisasi pajak berpengaruh secara positif terhadap kepatuhan wajib pajak, (2) sosialisasi pajak berpengaruh secara positif terhadap realisasi penerimaan pajak, (3) kepatuhan wajib pajak berpengaruh secara positif terhadap realisasi penerimaan pajak, (4) sosialisasi pajak berpengaruh secara positif terhadap realisasi penerimaan pajak melalui kepatuhan wajib pajak

THE PRACTICE OF FINANCIAL CONSULTANT SERVICE DILEMMA: THE LINK BETWEEN LIFE SUSTAINABILITY AND PRICING Imtiyaz Farras Mufidah; Makaryanawati Makaryanawati
International Journal of Economy, Education and Entrepreneurship Vol. 1 No. 3 (2021): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v1i3.32

This study focuses on the practice of Financial Consulting Services regarding survival with pricing. The difference between this research and previous research is that it is still not optimal in determining the price of consulting services. It is still rare to conduct research related to survival in Financial Consulting Services. This qualitative research focuses on case studies with an interpretive paradigm. In a survival growth strategy, X's financial consulting services use word of mouth (WOM) communication strategy to expand market reach. X's own financial consulting services have a dilemma when faced with small clients who only pay a low fee for consulting services. In the end, the consulting procedures carried out must be adequate to maintain the quality of consulting services, where Financial Consulting Services X has pricing policy guidelines and cuts the level of consulting leveling. Rules that are more accomodating to small clients in the area are needed regarding compensation for Financial Consulting Services

Sosialisasi Pemanfaatan Hasil Pertanian Sebagai Produk Bisnis dari Petani Biasa Menjadi Petani Luar Biasa Sriyani Mentari; Makaryanawati Makaryanawati; Dian Syariati
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2020): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Agriculture is a strategic land for economic development. This is supported by the fact that Indonesia had around 8 million hectares of paddy fields in 2017, which has not been added to the area of land, and land that is temporarily not being cultivated. With this area, of course, it can be calculated the amount of agricultural products obtained. But in reality, the level of poverty in Indonesia is still dominated by rural communities which incidentally are farmers. This also happened to the people in Desa Ngembal, Kecamatan Tutur, Kabupaten Pasuruan, where the economic development of the village had not been significant for the last ten years. The socialization carried out aims to provide knowledge to the people of Desa Ngembal in developing village potential that is still minimal in utilization. The socialization explained about how to turn agricultural products into business products that have a selling power so that they can support the welfare of the community. In this socialization it was also conveyed about the procedures for managing business finances, including marketing business products and digital-based marketing strategies that could reach more consumers so as to expand market share.

Co-Authors Anik Masruroh Aulia Azzardina Bambang Sugeng Faradila Larasaty Ferby Mutia Edwy Haslinda Yusoff Herin Arlinda Yonita Sari Imtiyaz Farras Mufidah Livi Meiga Puteri Mamluatul Mahmudah Mohammad Mahbubi Ali Nurika Restuningdiah Nurika Restuningdiah Priscilla Octavianny Ridoni Fardeni Harahap Rindiani Sholikatun Rizka Furqorina Rizki Sokawati Karina Satia Nur Maharani Septy Nur Sulistyawati Slamet Fauzan Sri Pujiningsih Sriyani Mentari Suaibatul Fitriyah Umi Zahrotin Nafisa Zara Nita Safitri

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