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All Journal Jurnal Pendidikan Ekonomi (JUPE) JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Finansial Indonesia Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Amnesty: Jurnal Riset Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Ilmu Manajemen Profitability JBMR: Journal of Business and Management Review Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ilmiah Wahana Pendidikan Jurnal Simki Economic INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Indonesian Journal of Devotion and Empowerment (IJDE) Journal Of Business, Finance, and Economics (JBFE) Jurnal Riset Manajemen dan Bisnis Jurnal Economica: Media Komunikasi ISEI Riau Journal of Comprehensive Science (JCS) Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi

Teguh Erawati

Universitas Sarjanawiyata Tamansiswa

Author-ID : 2646485

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 53 Documents Claim Missing Document

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Articles

Title

PENGARUH iUKURAN iPERUSAHAAN, PERTUMBUHAN PERUSAHAAN, KEPUTUSAN INVESTASI, iDAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI iPERUSAHAAN Grace Diandra Jesika Kaka; Teguh Erawati
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Penelitian iini ibertujuan iuntuk imenguji iapakah iukuran iperusahaan, ipertumbuhan iperusahaan, ikeputusan iinvestasi idan ikepemilikan iinstitusional iterhadap inilai iperusahaan. iSampel iyang idigunakan idalam ipenelitian iini iadalah iperusahaan imanufaktur isub isektor iindustry imakanan idan iminuman iyang iterdaftar idi iBursa iEfek iIndonesia i(BEI) iperiode itahun i2017-2019. iPengambilan isampel imenggunakan imetode ipurposive isampling idan idi iperoleh i45 idata ilaporan ikeuangan. iPengumpulan idata idilakukan idengan icara imenganalisis ilaporan ikeuangan iyang idiambil idari isitus iresmi iBEI. iPenelitian iini imenggunakan ianalisis iregresi ilinear iberganda. iHasil idalam ipenelitian iini imenunjukan ibahwa iukuran iperusahaan iberpengaruh ipositif idan isignifikan iterhadap inilai iperusahaan, ipertumbuhan iperusahaan iberpengaruh ipositif idan isignifikan iterhadap inilai iperusahaan, ikeputusan iinvestasi iberpengaruh ipositif idan isignifikan iterhadap inilai iperusahaan idan ikepemilikan iinstitusional iberpengaruh ipositif idan isignifikan iterhadap inilai iperusahaan.Kata ikunci: iUkuran iPerusahaan, iPertumbuhan iPerusahaan, iKeputusan iInvestasi, iKepemilikan iInstitusional idan iNilai iPerusahaan i

PENGARUH BADAN USAHA MILIK DESA (BUMDES) DAN PROFESIONALISME PENGELOLAAN ASET DESA TERHADAP PENDAPATAN ASLI DESA WUNLAH KECAMATAN WUARLABOBAR KABUPATEN KEPULAUAN TANIMBAR PROVINSI MALUKU Hermina Bafa; Teguh Erawati; Anita Primastiwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

This study aims to prove the influence of village-owned enterprises and the professionalism of village asset management on the original income of the Wunlah Village, Wuarlabobar District. This study uses a quantitative descriptive method with primary data using a questionnaire. This study took samples of village officials, village-owned business entities, village asset managers and the community who actively participated in management. Sampling technique using purposive Sampling. Data collection was done by distributing questionnaires via google form. The number of questionnaires that were processed were 50 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that village-owned enterprises and village asset management professionalism have a positive effect on the original income of the Wunlah village, Wuarlabobar sub-district, Tanimbar Islands regency. Keywords: BUMDes, village asset management professionalism, village original income.

The Effect Of Financial Performance And Managerial Ownership On Company Value With Company Size As A Moderating Variable Rofina Sani Asri Djanor; Teguh Erawati
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.6880

This study was conducted to examine the Effect of Financial Performance and Managerial Ownership on Firm Value with Firm Size as Moderating Variable in consumption and chemical companies listed on the Indonesia Stock Exchange in 2017-2019. The sample in this study uses purposive sampling in which the number of samples used is 14 companies. Furthermore, the data used in this study can be processed using multiple linear analysis. The results of this research are financial performance has a positive effect on firm value, managerial ownership has an effect on firm value, firm size can strengthen the influence/moderate financial performance on firm value, firm size can moderating managerial ownership of firm value.

PENGARUH IDEALISME, RELATIVISME, PENDIDIKAN ETIKA BISNIS, DAN LOVE OF MONEY TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI TENTANG KRISIS ETIKA AKUNTAN (Studi Kasus Pada Mahasiswa Akuntansi UST) Anur Alfitriani; Teguh Erawati; Suyanto Suyanto
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Penelitian ini bertujuan untuk menguji apakah idealisme, relativisme, pendidikan etika bisnis, dan love of money berpengaruh terhadap persepsi etis mahasiswa akunntansi tentang krisis etika akuntan. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dan primer dengan kuesioner. Penelitian mengambil sampel 80 mahasiswa akuntansi di Universitas Sarjanawiyata Tamansiswa. Tehnik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden menggunakan google form. Dalam penelitian ini, data dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa (1) variabel idealisme berpengaruh positif terhadap persepsi etis mahasiswa akuntansi tentang krisis etika, (2) variabel relativisme berpengaruh positif terhadap persepsi etis mahasiswa akuntansi tentang krisis etika, (3) Variabel pendidikan etika bisnis tidak berpengaruh terhadap persepsi etis mahasiswa akuntansi tentang krisis etika akuntan, dan (4) variabel love of money berpengaruh negative terhadap persepsi etis mahasiswa akuntansi tentang krisis etika akuntan.

PENGARUH LIKUIDITAS, SOLVABILITAS, MANAJEMEN ASET, UKURAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN Yuli Astuti; Teguh erawati; Sri ayem
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Penelitian ini bertujuan untuk menguji apakah likuiditas, solvabilitas, manajemen aset, ukuran perusahaan dan struktur modal terhadap kinerja keuangan. Metode yang digunakan dalam penelitian ini yaitu metode deskriptif dan sekunder dengan menganalisis laporan keuangan. Penelitian mengambil sampel 87 laporan keuangan pada perusahaan manufaktur yang terdaftar dalam kelompok indeks 100 di Indonesia tahun 2017-2019. Tehnik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan cara menganalisis laporan keuangan yang diambil dari situs resmi BEI. Dalam penelitian ini, data dianalisis dengan menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa (1) variabel likuiditas berpengaruh negatif terhadap kinerja keuangan, (2) variabel solvabilitas berpengaruh negatif terhadap kinerja keuangan, (3) variabel manajemen aset berpengaruh negative terhadap kinerja keuangan, (4) variabel ukuran perusahaan berpengaruh negatif terhadap kinerja keuangan, dan (5) variabel struktur modal berpengaruh negatif terhadap kinerja keuangan. Kata kunci: Likuiditas, Solvabilitas, Manajemen Aset, Ukuran Perusahaan, Struktur Modal, dan Kinerja Keuangan.

PENGARUH PERSEPSI PENGHARGAAN FINANSIAL, NILAI-NILAI SOSIAL, PERTIMBANGAN PASAR KERJA, DAN PENGETAHUAN AKUNTANSI TERHADAP PEMILIHAN PROFESI AKUNTAN PUBLIK PADA MAHASISWA AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA Afdatil Afdatil; Teguh Erawati; Dewi Kusuma Wardani
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

This study aims to examine whether perceptions of financial rewards, social values, labor market considerations, and accounting knowledge on the choice of public accountants for accounting students at the Faculty of Economics, University of Sarjanawiyata Tamansiswa Yogyakarta. This research method uses quantitative and primary descriptive methods by using a questionnaire. The study took a sample of 80 accounting students of the Faculty of Economics, University of Sarjanawiyata Tamansiswa Yogyakarta. The sampling technique used snowball sampling. Data collection was carried out using a questionnaire in the form of a google form questionnaire to be distributed to other respondents with the aim of obtaining data from respondents. The number of questionnaires processed was 80 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that financial rewards have a ngative effect on the choice of the public accounting profession. Social values, do not affect the choice of the public accounting profession. Meanwhile, labor market considerations affect the choice of the public accounting profession and accounting knowledge does not affect the choice of the public accounting profession.Keywords: Perceptions of Financial Rewards, Social Values, Labor Market Considerations, Knowledge of Accounting, and Selection of the Professional Public Accountant

PENGARUH SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD), PENGENDALIAN INTERN, KOMPETENSI SUMBER DAYA MANUSIA DAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH Khairunnas Khairunnas; Teguh Erawati; Anita Primastiwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

This study aims to examine whether the local financial management information system, internal control, human resource competence and good governance on the quality of regional financial reports at OPD Bima City. This research method uses descriptive qualitative and primary methods using questionnaires. The study took a sample of 60 employees in the Bima City OPD. The data collection technique used purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of a google form questionnaire which was distributed to Bima City OPD employees. The number of questionnaires that were processed were 60 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that the regional financial management information system (sipkd), internal control and human resource competence have a negative effect on the quality of regional financial reports. Meanwhile, good governance has a positive effect on the quality of regional financial reports in the City of Bima.

Co-Authors Ade Asriny Y Tanggu Afdatil Afdatil Agustina Ayu Wulandari Akhnes Noviyanti Anastasia Olu Anita Primastiwi Anjar Sularso Annisa Putri Ambri Anur Alfitriani Apri Ani Rahayu Ayudiyati, Prismadini Cintya Rosmelisa Citra Ari Mangesti Dersiani Mbiliyora Desi Ramadhani Devi Cahyaningrum Dewi Kusuma Wardani Dewi Rahmawati Elisabet Anjela Prabadianti Elisabet Prabadianti Elisabeth Lusitania Lota Losor Enggar Kartika Cahyaning Evi Grediani Feby Al Ghafuur Fransiska Ayu Novita Jedaru Fuadhillah Kirana Putri Grace Diandra Jesika Kaka Hana Herlina Hermina Bafa Imanda Firmantyas Putri Inneke Dewi Karunia Putri Jevi Bela Pitaloka Karolina Modeste Niwat Katarina Aprila Sumule Khairunnas Khairunnas Khoirunnisa Nur Hasanah Lia Indah Sari Lisna Setyaningrum Maria Kristianti Rika Nahak Muhammad Hafizh Ilham Nala Tri Kusuma Noansa Pramelia Noansa Pramelia Nur Anita Chandra Putry Nustini, Yuni Pristin Prima Sari Rina Iriyanti Riranti Desinta Pawestri Riski Adi Wibowo Rita Ratna sari Rofina Sani Asri Djanor Ronald Ario Tahu Sintiya Arum Sari Sri Ayem Suyanto . Syafiya Fathiyannida Tri Siwi Nugrahani Umi Wahidah Uum Helmina Chaerunisak Yasinta Agatha Cahya Yuli Astuti Yung Siang Yunita Dete

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