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All Journal Jurnal Riset Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Kedaymas
Pepie Diptyana
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Faktor Keuangan Pemerintah Daerah terhadap Kualitas Internet Financial Reporting Diptyana, Pepie
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i3.17830

Abstract

Abstract. Internet financial reporting (IFR) promotes transparency to maintain government-citizen relationship. Prior research has indicated that transparency in government depends on institutional and environmental factors. Nevertheless, those research shown heterogeneity results, so then academic researchers have difficulties to find out consistent conclusion. This research aims to identify financial factors which support local government IFR quality. We use 91 local governments in Indonesia as samples. Data was analyzed by multi regression and 5% significant level. Five independent variable were tested: liquidity, leverage, service level solvency (SLS) based on expenditure, SLS based on asset value, and financial dependence. Result shows that service level solvency as representation of local government ability to serve its citizen is significant to IFR quality. Keywords. Asset; Local Government Expenditure; Internet Financial Reporting; Local Government Dependency.Abstrak. Penyajian laporan keuangan di internet merupakan wujud upaya transparansi bagi pemerintah daerah. Beberapa hasil penelitian-penelitian sebelumnya menunjukkan transparansi keuangan pemerintah daerah didorong oleh faktor financialnya. Penelitian ini bertujuan untuk menguji pengaruh faktor keuangan terhadap kualitas internet financial reporting (IFR) pada pemerintah daerah di Indonesia. Pada penelitian ini, IFR diukur menggunakan indeks kualitas IFR. Faktor keuangan yang diteliti mencakup likuiditas, leverage, service level solvency (SLS) berbasis nilai belanja, SLS berbasis aset, dan ketergantungan daerah. Sampel sebanyak 91 dan dianalisis menggunakan regresi berganda dengan tingkat signifikansi 5%. Hasil penelitian ini menunjukkan bahwa SLS berbasis belanja berpengaruh signifikan negatif dan SLS berbasis aset berpengaruh signifikan positif terhadap kualitas IFR.  
FAKTOR DETERMINAN ERC DENGAN PERSISTENSI LABA SEBAGAI VARIABEL INTERVENING Nur'aini Rokhmania; Nurul Hasanah Uswati Dewi; Pepie Diptyana
Eqien - Jurnal Ekonomi dan Bisnis Vol 8 No 2 (2021): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.001 KB) | DOI: 10.34308/eqien.v8i2.282

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of Size, book-tax differences, debt levels and operating cash flow on Earning Response Coefficient (ERC) with Earnings Persistence as an intervening variable. ERC is measured by a coefficient that shows the estimated strength of the influence of unexpected earnings and the accumulation of abnormal returns that appear during earnings announcements. Meanwhile, Earnings Persistence is measured by the slope regression coefficient of the relationship between current earnings and the next period's earnings. The sample used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) with the 2016 - 2018 observation year. The sample data collected is 243 data. Hypotheses were tested with Warp PLS. Hypothesis testing results that there are two variables that significantly affect ERC, namely Profit Persistence and Operating Cash Flow. Earnings persistence proved to have a significant negative effect while Operating Cash Flow had a significant positive effect on ERC. For variables Size, Book-Tax Difference, and Debt Level, it does not show any effect on ERC nor on Earning Persistence and Earnings Persistence is proven not to be an intervening variable.
PENDAMPINGAN PENERAPAN SISTEM AKUNTANSI BIAYA BERBASIS FULL COSTING PADA MAIRA COOKIES Pepie Diptyana
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Publisher : Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v2i2.2983

Abstract

Kegiatan ini merupakan pengabdian masyarakat dalam bentuk pendampingan dalam menerapkan sistem akuntansi biaya pada usaha kecil bernama Maira Cookies. Dalam perkembangan usahanya, permintaan terhadap produk makin meningkat, dan memperoleh kesempatan untuk memperluas pasar karena adanya jaringan kerjasama. Pemilik mengalami kendala untuk menentukan harga pokok produksi yang berimbas pada penentuan harga jual, sehingga pemilik membutuhkan pendampingan. Penentuan harga pokok produksi membutuhkan sumber data biaya yang akurat. Data biaya yang akurat dapat diperoleh apabila sistem akuntansi biaya dirancang dengan tepat sesuai dengan proses bisnis dan diterapkan dengan baik. Output kegiatan pengabdian masyarakat ini adalah Maira Cookies memperoleh pengetahuan prosedur akuntansi biaya, dan mampu menyusun harga pokok produksi berbasis full costing
Co-Authors Hardo Basuki Nur'aini Rokhmania Nurul Hasanah Uswati Dewi