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All Journal IQTISHODUNA Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Liquidity: Jurnal Riset Akuntansi dan Manajemen JBMP (Jurnal Bisnis, Manajemen dan Perbankan) JPM (Jurnal Pemberdayaan Masyarakat) MBR (Management and Business Review) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Penelitian Teori & Terapan Akuntansi (PETA) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Akuntansi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Akuntansi Neraca
Setiyowati, Supami Wahyu
Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas PGRI Kanjuruhan Malang, Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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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PENGARUH UKURAN PERUSAHAAN, UKURAN KAP, JENIS OPINI, DAN LABA/RUGI USAHA TERHADAP AUDIT DELAY (Studi Kasus pada Perusahaan Rokok yang Listing di BEI Tahun 2010 - 2013) Rosyana, Risda Ayu; Setiyowati, Supami Wahyu; Susilawati, R. Anastasia Endang
Jurnal Riset Mahasiswa Akuntansi Vol. 3 No. 2 (2015): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

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Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh ukuran perusahaan, ukuran KAP, jenis opini dan laba/rugi usaha terhadap audit delay pada perusahaan rokok yang listing di BEI baik secara simultan maupun parsial. Penelitian ini menggunakan jenis penelitian eksplanasi. Model penelitian yang digunakan pendekatan deskriptif kuantitatif. Penelitian ini membahas mengenai pengaruh ukuran perusahaan, ukuran KAP, jenis opini, dan laba/rugi usaha terhadap audit delay pada perusahaan rokok yang listing di BEI. Jangka waktu pengambilan data adalah 4 tahun agar sampel yang di dapat lebih besar. Populasi penelitian ini adalah perusahaan rokok yang listing di BEI tahun 2010-2013 dengan metode sampel yang dipakai yaitu Purposive Sampling dan di peroleh sampel 3 perusahaan. Teknik analisis menggunakan analisis regresi linier berganda. Hasil penelitian ini adalah secara parsial variabel laba/rugi usaha berpengaruh terhadap audit delay. Variabel ukuran perusahaan jenis opini danukuran KAP tidak memiliki pengaruh terhadap audit delay. Data yang dipakai adalah data sekunder dengan metode pengumpulan data berupa dokumen.
Dampak Profitabilitas sebagai Intervening pada Kepemilikan Institusional terhadap Kualitas Laba Supami Wahyu Setiyowati; Mochamad Fariz Irianto
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 3, No 2 (2020): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2020
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v3i2.85

Abstract

Earnings quality refers to reported earnings to predict a firm’s future earnings, which is essential for the investor’s decision-making to understand its financial health. The purpose of this study was to determine the impact of profitability as an intervening variable between institutional ownership to earnings quality. This study's population was manufacturing companies in the consumer goods industry listed on the IDX for the 2017-2019 period. The sampling method is based on criteria. The samples in this study were 15 issuers. Data analysis techniques using Smart Pls. The results showed that institutional ownership affected earnings quality. Profitability was not proven as an intervening variable on the relationship between institutional ownership and earnings quality. This finding implied that institutions that had share ownership in the company increased their supervision to reduce the manager's opportunistic behaviour.
Efektifitas Kinerja Keuangan Zakat Bank Umum Syariah di Indonesia Supami Wahyu Setiyowati
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 1 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

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Abstract

The performance evaluation of zakat institutions was previously limited to the Allocation To Collection Ratio (ACR). The development of measurement performance of zakat managers has now changed to assess the overall performance of the activities of zakat management institutions. In the assessment of the performance, there are five measurement ratios. This study aims to reveal the effectiveness of the performance of Islamic Commercial Banks in Indonesia in its efforts in the collection and distribution of zakat funds. This research uses a descriptive qualitative approach. It collects data on the source and uses zakat funds in 14 Sharia Commercial Bank Annual Reports for a period 2016 to 2018. The analytical tool used to measure financial performance is to use a 2 Ratio Analysis relevant to the conditions in Sharia Commercial Bank, i.e., Activity Ratio and Growth Ratio. The results showed that the Sharia Commercial Bank Zakat Fund Activity Ratio showed good performance but decreased performance yearly. Also, the ratio of Zakat Funds for Islamic Commercial Banks still has poor performance. If there is no significant improvement in the management of zakat funds, it could impact the reputation of the Sharia Commercial Bank in Indonesia.
Relevance Of Devidend Policy As The Mediation On The Relationship Between Financial Performance and Debt On Share Prices Irma Tyasari; Supami Wahyu Setiyowati
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 7 No 1 (2021): March
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.882 KB) | DOI: 10.21070/jbmp.v7i1.1334

Abstract

The investors place great importance on the share price of publicly traded companies since it may reflect the company’s value. The research objective is to examine the relationship between financial performance and debt at share prices through dividend policy. The method of the research used is quantitative and correlational research. The data analysis technique is the use of smart PLS. The results of the study explain that financial performance has a positive effect on stock prices in the mediation of dividend policy. Debt negatively affects share price mediated by dividend policy. The implication of the study is that companies should consider the benefits as well as risks of borrowing funds from third parties. Investors and potential investors before investing their money in stocks must pay attention to financial performance, corporate debt and dividend policy so that they do not experience losses in their investment.
Menumbuhkan jiwa entrepreneurship mahasiswa di perguruan tinggi Supami Wahyu Setiyowati; Mochamad Fariz Irianto; Irma Tyasari; Susmita Dian Indiraswari
MBR (Management and Business Review) Vol 6 No 1 (2022): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mbr.v6i1.6386

Abstract

The purpose of this study was to determine the entrepreneurial spirit of students and to determine the role of learning innovation on the entrepreneurial spirit of students. This research is a type of mix-method research, with the survey, interview, observation, and documentation methods. The survey was carried out by distributing questionnaires to 40 students offline. The results show that students of the Accounting study program have an entrepreneurial spirit, another finding is that learning innovation is effective for developing student entrepreneurial spirit, which is implemented in business startups as long as students are thematic KKN in the community and can improve the economy.
KOMPETENSI SUMBER DAYA MANUSIA, TEKANAN EKSTERNAL, KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN Yovani Dalia; Supami wahyu Setiyowati; Susmita Dian Indiraswari
JURNAL AKUNTANSI Vol 11, No 1 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i1.492

Abstract

Tujuan dari penelitian ini adalah mengetahui indikator apa saja yang mampu mempengaruhi kualitas dari laporan keuangan suatu pemerintah daerah Kota Malang. Pada penelitian ini digunakannya jenis penelitian kuantitatif dengan diperolehnya data primer melalui kuesioner. Kuesioner disebarkan kepada 60 responden di tiga dinas dan satu Badan di Kota Malang. Teknik pengambilan sampel penelitian ini digunakannya teknik sampel jenuh dengan pengolahan data menggunakan Smart PLS. Setelah dilakukan analisis diperoleh hasil yakni, variabel kompetensi SDM yang meliputi ketrampilan, pemahaman, kemampuan SDM, serta pengetahuan dalam pembuatan laporan keuangan memberikan pengaruh positif pada kualitas laporan keuangan yang dihasilkan. Variabel selanjutnya yakni komitmen organisasi yang diperoleh melalui penerimaan pada tujuan organisasi, adanya keinginan untuk terus bekerja keras, serta keinginan untuk tetap bertahan pada suatu organisasi memberikan pengaruh positif yang signifikan pada kualitas laporan keuangan pemerintah Kota Malang. Tekanan eksternal yang tidak memberikan penagruh pada kualitas laporan keuangan. Implikasi dari riset ini adalah tekanan eksternal yang berupa perubahan undang undang, tuntutan pemimpin, tuntutan masyarakat, pemberitaan media masa, dan tuntutan komunitas bisnis harus di implementasikan secara optimal.This study has a purpose, namely to find out what indicators are able to affect the quality of the financial statements of a local government in Malang City. In this study, the type of quantitative research used was obtained by obtaining primary data through a questionnaire. Questionnaires were distributed to 60 respondents in three offices and one agency in Malang City. In this research sample technique, the saturated sample technique is used with data processing using Smart PLS. After analyzing the results obtained, namely, HR competency variables which include skills, understanding, HR capabilities, and knowledge in making financial reports have a positive influence on the quality of financial reports produced. The next variable, namely organizational commitment which is obtained through acceptance of organizational goals, the desire to continue to work hard, and the desire to remain in an organization has a significant positive influence on the quality of the poor city government's financial reports. External pressures that have no effect on the quality of financial reports. The implication of this research is that external pressures in the form of changes to laws, demands of leaders, demands of society, mass media coverage, and demands of the business community must be implemented optimally.
Hubungan Sanksi dan Penghasilan Terhadap Kepatuhan Wajib Pajak Dimoderasi Sosialisasi (Studi Kasus KPP Pratama Malang Utara) Irma Tyasari; Supami Wahyu Setiyowati
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 5, No 2 (2021): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v5i2.658

Abstract

ABSTRACTPublic awareness in calculating, paying, and reporting taxes is an achievement in building taxpayer compliance. The purpose of this studys was to determine the effect of moderation of tax socialization variables on the relationship of sanctions and income on taxpayer compliance. The data in this study is primary data in the form of questionnaires. Data is collected with an accidental sampling approach. The data was distributed to 100 respondents of individual taxpayers at the North Malang Tax Service Office. The data analysis techniques used is smart PLS. The results of the study showed the sanctions had a significant positive effect on taxpayer compliance. Revenue has a significant positive effect on taxpayer compliance. Tax socialization has not had a moderating effect on the relationship of tax sanctions on taxpayer compliance.  Tax socialization has a moderating effect in income relationships in taxpayers compliance. The implication of this research is that sanctions must be given firmly and manifestly in order for the community to be deterred. Socialization must be carried out continuously so that the public complies with taxes and indirectly increased taxpayer compliance. Keywords:, sanctions, income, socialization and tax compliance ABSTRAKKesadaran masyarakat dalam menghitung, membayar, dan melaporkan pajak merupakan suatu prestasi dalam membangun kepatuhan WP. Tujuan penelitian ialah mengetahui efek moderasi variabel sosialisasi pajak terhadap hubungan sanksi dan pendapatan pada kepatuhan wajib pajak. Data pada penelitian ialah data primer berupa kuisioner. Data dikumpulkan dengan pendekatan accidental sampling. Data didistribusikan kepada 100 responden WPOP yang ada pada Kantor KPP Malang Utara. Teknik analisis data digunakannya smart PLS. Hasil peneltian menunjukkan sanksi memberikan pengaruh positif signifikan pada kepatuhan WP. Pendapatan memberikan pengaruh positif signifikan pada kepatuhan WP. Sosialisasi pajak belum diberikannya efek moderasi pada hubungan sanksi pajak pada kepatuhan WP. Sosialisasi pajak memberikan efek moderasi pada hubungan pendapatan pada kepatuhan WP. Implikasi dari penelitian ini ialah sanksi harus diberikannya secara tegas serta nyata agar masyarakat jera. Sosialisasi harus dilakukan secara terus menerus supaya masyarakat patuh pada pajak secara secara tidak langsung kepatuhan WP meningkat.Kata Kunci:, sanksi, penghasilan, sosialisasi dan kepatuhan pajak
PENGARUH KOMPETENSI, INDEPENDENSI DAN INTEGRITAS AUDITOR TERHADAP KUALITAS AUDIT DI MEDIASI PROFESIONALISME Marten Luter; Supami Wahyu Setiyowati; Doni Wirshandono Yogivaria
JURNAL AKUNTANSI Vol 10, No 2 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i2.420

Abstract

Penelitian dilakukan untuk menunjukkan pengaruh kompetensi, independensi dan integritas auditor terhadap mutu audit dimediasi profesionalisme. Populasi yang digunakan adalah auditor yang bekerja di KAP Kota Malang, jumlah sampel yang digunakan 95 sampel, perolehan data dengan kuesioner. Penganalisisan data menggunakan SmartPLS. Hasil pengaruh langsung yang didapat kompetensi dan independensi berpengaruh terhadap kualitas audit, integritas tidak berpengaruh terhadap kualitas audit. Kompetensi, integritas auditor dan independensi berpengaruh terhadap profesionalisme. Profesionalisme auditor berpengaruh terhadap kualitas audit. Hubungan tidak langsungnya kompetensi tidak berpengaruh terhadap kualitas audit melalui profesionalisme auditor. Independensi dan integritas auditor berpengaruh terhadap kualitas audit melalui profesionalisme auditor.
Natural Certainty Contract Dan DPK Terhadap Profitabilitas Melalui Non Performing Financing Dwita Sandra Pratiwi; Mochamad Fariz Irianto; Supami Wahyu Setiyowati
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 7 No. 2 (2022): Juli 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i2.527

Abstract

In an effort to increase profitability growth, it is necessary to pay attention to the factors that influence it, so that it can encourage Islamic banks to develop for the better. Type quantitative descriptive research. The research population is all BUS registered with OJK in 2015-2019 and a sample of 2 BUS obtained through purposive sampling method. Documentation technique used for data collection. The research results state that ijarah financing, istishna financing, and NPF has a negative and significant effect on ROA. NPF has no effect on ROA. Ijarah financing has no effect on the NPF. Istishna financing and NPF have an effect positive and significant on the NPF. Ijarah financing has no effect on ROA through NPF. Istishna financing and NPF have a negative and significant effect on ROA through NPF
Determinan Pencegahan Kecurangan Pengelolaan Dana Desa Dimoderasi Kompetensi Aparatur Supami Wahyu Setiyowati; Mochamad Fariz Irianto; Irma Tyasari
Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 5, No 1 (2022): Organum: Jurnal Saintifik Manajemen dan Akuntansi, June 2022
Publisher : Universitas Winaya Mukti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35138/organum.v5i1.197

Abstract

A quality report is a demand that must be carried out by the village head. A village government that is free from fraud is a government that implements accountability and transparency in every activity. The purpose of village government activities is to improve the village economy. The purpose of this study is to determine the determinants of preventing fraud in village funds in moderating the competence of the apparatus. The research site is in Wajak sub-district, Malang district. The research population is all village officials in Wajak sub-district. The sampling technique used a saturated sample. The research sample is 104 village officials. The data analysis technique uses Smart PLS. The results showed that Fraud prevention, Whistleblowing, and morality had an effect on preventing fraud in village funds. A good control system reduces fraud in the management of village funds. Whistleblowing is behavior that reports fraud and has an impact on reducing fraud in managing village funds. Good morality reduces fraud in village funds. The competence of the apparatus strengthens the relationship between the government's internal control system and morality towards preventing fraud in village funds. The competence of professional apparatus with good morals and good fraud prevention implementation further reduces village fund fraud. The competence of the apparatus has not been able to moderate the relationship between whistleblowing and the prevention of village funds. The implication of this research is that professional officials who have a caring attitude are needed to report anything that deviates from the existing rules.
Co-Authors Andri Fransiskus Gultom Asna Asna Ati Retnasari Doni Wirshandono Yogivaria Dwita Sandra Pratiwi Fauzan Fauzan Hari Lugis Purwanto Indiraswari, Susmita Dian Irma Tyasari Irma Tyasari Irma Tyasari Lely Diyas Asari Mardiana Mardiana Marten Luter Mia Eva Hamzah Mochamad Faris Irianto Mochamad Fariz Irianto Mochamad Fariz Irianto Mochamad Fariz Irianto Mochamad Fariz Irianto R. Anastasia Endang Susilawati Roni Alim Ba'diya Kusufa Rosyana, Risda Ayu Shelly Agustine Admadja Sichke Dila Putri Tias Monika Ferlia Yovani Dalia Yoyok Seby Dwanoko