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All Journal JURNAL ECONOMIA Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Ilmu Lingkungan Jurnal Dinamika Akuntansi Abdimas Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Journal of Accounting and Investment Management Analysis Journal Accounting Analysis Journal Economic Education Analysis Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION MONSU'ANI TANO Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Indonesia D'edukasi: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Retnoningrum Hidayah
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PHENOMENOLOGY STUDY: TRIGGER FACTORS OF FRAUD TENDENCY ON ACCOUNTING-FINANCE DIVISION Hidayah, Retnoningrum; Susilowati, Nurdian; Widhiastuti, Ratieh
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9313

Abstract

This study aims to examine the factors that influence the possibility of fraud on the division of accounting-finance. The population in this study were lecturers and staff at the Faculty of Economics, Semarang State University who engaged in the activity of accountability report (SPJ). The number of samples was 15 respondents by applying proportional cluster sampling, this study used qualitative method namely phenomenology and applied descriptive analysis in order to obtain comprehensive results. The results showed that rationalization factors affecting the possibility of fraud. Furthermore, capability factor also gave effect to the possibility of fraud.
PENGARUH JUMLAH ANGGOTA, VOLUME USAHA DAN LIKUIDITAS KOPERASI TERHADAP PERMINTAAN JASA AUDIT Utaminingsih, Nanik Sri; Hidayah, Retnoningrum
Jurnal Dinamika Akuntansi Vol 3, No 1 (2011): March 2011
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i1.1944

Abstract

Kebutuhan akan laporan keuangan yang bisa dipercaya sangatlah penting untuk mengambil keputusan. Permasalahan dari penelitian ini adalah apakah jumlah anggota, volume bisnis dan likuiditas secara parsial dan simultan mempengaruhi permintaan jasa audit. Populasi dalam penelitian ini adalah 765 koperasi dan sampelnya berjumlah 89 koperasi. Data yang digunakan adalah laporan keuangan koperasi pada tahun fiscal 2008. Data analisis yang digunakan adalah analisis deskriptif, multikolnearitas and logistic regression. Kesimpulan dari penelitian ini adalah variabel jumlah anggota dan likuiditas mempengaruhi permintaan jasa audit secara parsial sedangkan volume bisnis tidak mempengaruhi permintaan jasa audit. Secara simultan 3 variabel mempengaruhi permintaan jasa audit. The need for reliable financial statements, and can be trusted is necessary in making a decision. The problem in this study is whether which the number of members, the business volume and liquidity partially and simultaneously affect the demand for audit services. The population in this study were 765 cooperatives and the research sample is 89 cooperatives. The dependent variables in this study are demand audit services. While the independent variables are the number of members, the business vo-lume and liquidity of cooperatives. The data used in the form of cooperative financial reports, fiscal year 2008  with using descriptive analysis, multicolonearitas and logistic regression. The conclusion of this research is variable number of members, and liquidity, the partial affect on demand for audit services, while business volume is partially not influence the audit services. Simultaneously, the three indepen-dent variables influenced the demand for audit services.
Phenomenology Study: Trigger Factors of Fraud Tendency on Accounting-Finance Division Hidayah, Retnoningrum; Susilowati, Nurdian; Widhiastuti, Ratieh
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9313

Abstract

This study aims to examine the factors that influence the possibility of fraud on the division of accounting-finance. The population in this study were lecturers and staff at the Faculty of Economics, Semarang State University who engaged in the activity of accountability report (SPJ). The number of samples was 15 respondents by applying proportional cluster sampling, this study used qualitative method namely phenomenology and applied descriptive analysis in order to obtain comprehensive results. The results showed that rationalization factors affecting the possibility of fraud. Furthermore, capability factor also gave effect to the possibility of fraud.
PENGARUH JUMLAH ANGGOTA, VOLUME USAHA DAN LIKUIDITAS KOPERASI TERHADAP PERMINTAAN JASA AUDIT Utaminingsih, Nanik Sri; Hidayah, Retnoningrum
Jurnal Dinamika Akuntansi Vol 3, No 1 (2011): March 2011
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i1.1944

Abstract

Kebutuhan akan laporan keuangan yang bisa dipercaya sangatlah penting untuk mengambil keputusan. Permasalahan dari penelitian ini adalah apakah jumlah anggota, volume bisnis dan likuiditas secara parsial dan simultan mempengaruhi permintaan jasa audit. Populasi dalam penelitian ini adalah 765 koperasi dan sampelnya berjumlah 89 koperasi. Data yang digunakan adalah laporan keuangan koperasi pada tahun fiscal 2008. Data analisis yang digunakan adalah analisis deskriptif, multikolnearitas and logistic regression. Kesimpulan dari penelitian ini adalah variabel jumlah anggota dan likuiditas mempengaruhi permintaan jasa audit secara parsial sedangkan volume bisnis tidak mempengaruhi permintaan jasa audit. Secara simultan 3 variabel mempengaruhi permintaan jasa audit. The need for reliable financial statements, and can be trusted is necessary in making a decision. The problem in this study is whether which the number of members, the business volume and liquidity partially and simultaneously affect the demand for audit services. The population in this study were 765 cooperatives and the research sample is 89 cooperatives. The dependent variables in this study are demand audit services. While the independent variables are the number of members, the business vo-lume and liquidity of cooperatives. The data used in the form of cooperative financial reports, fiscal year 2008  with using descriptive analysis, multicolonearitas and logistic regression. The conclusion of this research is variable number of members, and liquidity, the partial affect on demand for audit services, while business volume is partially not influence the audit services. Simultaneously, the three indepen-dent variables influenced the demand for audit services.
Pengelolaan Keuangan Keluarga dalam Rangka Peningkatan Masyarakat Mandiri dan Berperan dalam Peningkatan Literasi Keuangan Indonesia (Otoritas Jasa Keuangan) Sukirman, Sukirman; Hidayah, Retnoningrum; Suryandari, Dhini; Purwanti, Asri
Jurnal Abdimas Vol 23, No 2 (2019): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LP2M), Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian masyarakat merupakan salah satu komponen dalam Tridharma Perguruan Tinggi. Oleh karena setiap dosen memiliki kewajiban untuk melakukan pengabdian kepada masyarakat. Pengabdian yang dilakukan dalam proposal ini adalah pelatihan pengelolaan keuangan keluarga di wilayah kelurahan Sukorejo. Keluarga merupakan lini terkecil dalam mendukung pembangunan suatu negara. Negara dapat berjalan dengan baik apabila seluruh warga negaranya memiliki ekonomi keluarga yang kuat. Oleh karena itu pengabdian ini berfokus pada peningkatan kemampuan pengelolaan keuangan keluarga melalui pelatihan pengelolaan keuangan. Selain itu, kegiatan pengabdian ini juga memiliki tujuan untuk mendukung program pemerintah melalui Otoritas Jasa Keuangan (OJK) dalam perencanaan keuangan keluarga. Adapun sasaran pada pengabdian masyarakat ini adalah warga di Kelurahan Sukorejo, Kecamatan Gunungpati, Kota Semarang. Program pengabdian ini dilaksanakan selama kurun waktu 6 bulan. Metode yang digunakan dalam pengabdian ini adalah pelatihan dan juga pendampingan tentang pengelolaan keuangan keluarga. Hasil pengabdian ini menunjukkan bahwa warga sangat antusias mengikuti pelatihan pengelolaan keuangan. Lebih lanjut, dengan dilaksanakannya kegiatan pengabdian ini, masyarakat khususnya ibu rumah tangga memiliki kemampuan untuk mengelola keuangan rumah tangga sesuai dengan program pemerintah. Selain itu, kegiatan ini juga mampu memberikan dukungan agar ibu rumah tangga terhundar dari rentenir. Untuk kegiatan pengabdian selanjutnya diharapkan mampu memberikan pelatihan yang berkelanjutan yang memicu semangat ibu rumah tangga untuk menghasilkan pendapatan sendiri demi meningkatkan kesejahteraan kehidupan keluarganya.
Analysis of the Determinant of Effective Tax Rate Nurkholisoh, Dwi; Hidayah, Retnoningrum
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.30098

Abstract

This study aims to examine the effects of the proportion of independent commissioners, audit committees, board of commissioner size, institutional ownership, and capital intensity ratio on effective tax rate. The population is the manufacturing companies listed in the IDX in 2015-2017 period as many as 155 companies. The research sample of 44 companies was obtained using a purposive sampling method, so it was obtained 132 units of analysis. Unit analysis was reduced outlier data by 46 data, total final data was 86 data. Hypothesis testing used multiple linear regression with Minitab software 17. The results show that the proportion of commissioners is not affected by ETR. The audit committee and size of the board of commissioner have significant negative effect on ETR. Institutional ownership and capital intensity ratio have significant positive effect on ETR. The conclusions of study are that the audit committee and size of the board of commissioner have significant negative effect on ETR. This shows that the supervision by the audit committee and the board of commissioners on management is carried out optimally and effectively. Institutional ownership and capital intensity ratio have significant positive effect on ETR. This shows that the institute has not utilized the maximum supervision and management has not take advantage of the depreciation of fixed assets.
Corporate Governance, Enterprise Risk Management, and Company Performance Hidayah, Retnoningrum; Faizah, Siti Nurul; Sukirman, Sukirman; Suryandari, Dhini; Zahid, Anwar
Management Analysis Journal Vol 10 No 3 (2021): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v10i3.49518

Abstract

This research aims to examine the effect of good corporate governance as measured by the board of directors, audit committee, and institutional ownership on company performance with enterprise risk management as an intervening variable. The population is LQ-45 companies listed in the Indonesia Stock Exchange (BEI). The hypothesis testing is using path analysis by IBM SPSS Statistics 21 software. The results shows the board of directors has a negative effect on the company performance. The audit committees and institutional ownership have no effect on the company performance. Enterprise risk management has a positive effect on the company performance. The board of directors, audit committees, and institutional ownership have a positive effect on the enterprise risk management. This research also shows that enterprise risk management able to mediate the effect of the board of directors, and audit committees on the company performance.
Corporate Governance, Enterprise Risk Management, and Company Performance Hidayah, Retnoningrum; Faizah, Siti Nurul; Sukirman, Sukirman; Suryandari, Dhini; Zahid, Anwar
Management Analysis Journal Vol 10 No 3 (2021): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v10i3.49518

Abstract

This research aims to examine the effect of good corporate governance as measured by the board of directors, audit committee, and institutional ownership on company performance with enterprise risk management as an intervening variable. The population is LQ-45 companies listed in the Indonesia Stock Exchange (BEI). The hypothesis testing is using path analysis by IBM SPSS Statistics 21 software. The results shows the board of directors has a negative effect on the company performance. The audit committees and institutional ownership have no effect on the company performance. Enterprise risk management has a positive effect on the company performance. The board of directors, audit committees, and institutional ownership have a positive effect on the enterprise risk management. This research also shows that enterprise risk management able to mediate the effect of the board of directors, and audit committees on the company performance.
Analysis of the Determinant of Effective Tax Rate Nurkholisoh, Dwi; Hidayah, Retnoningrum
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.30098

Abstract

This study aims to examine the effects of the proportion of independent commissioners, audit committees, board of commissioner size, institutional ownership, and capital intensity ratio on effective tax rate. The population is the manufacturing companies listed in the IDX in 2015-2017 period as many as 155 companies. The research sample of 44 companies was obtained using a purposive sampling method, so it was obtained 132 units of analysis. Unit analysis was reduced outlier data by 46 data, total final data was 86 data. Hypothesis testing used multiple linear regression with Minitab software 17. The results show that the proportion of commissioners is not affected by ETR. The audit committee and size of the board of commissioner have significant negative effect on ETR. Institutional ownership and capital intensity ratio have significant positive effect on ETR. The conclusions of study are that the audit committee and size of the board of commissioner have significant negative effect on ETR. This shows that the supervision by the audit committee and the board of commissioners on management is carried out optimally and effectively. Institutional ownership and capital intensity ratio have significant positive effect on ETR. This shows that the institute has not utilized the maximum supervision and management has not take advantage of the depreciation of fixed assets.
Pengelolaan Keuangan Keluarga dalam Rangka Peningkatan Masyarakat Mandiri dan Berperan dalam Peningkatan Literasi Keuangan Indonesia (Otoritas Jasa Keuangan) Sukirman, Sukirman; Hidayah, Retnoningrum; Suryandari, Dhini; Purwanti, Asri
Jurnal Abdimas Vol 23, No 2 (2019): December 2019
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/abdimas.v23i2.17951

Abstract

Kegiatan pengabdian masyarakat merupakan salah satu komponen dalam Tridharma Perguruan Tinggi. Oleh karena setiap dosen memiliki kewajiban untuk melakukan pengabdian kepada masyarakat. Pengabdian yang dilakukan dalam proposal ini adalah pelatihan pengelolaan keuangan keluarga di wilayah kelurahan Sukorejo. Keluarga merupakan lini terkecil dalam mendukung pembangunan suatu negara. Negara dapat berjalan dengan baik apabila seluruh warga negaranya memiliki ekonomi keluarga yang kuat. Oleh karena itu pengabdian ini berfokus pada peningkatan kemampuan pengelolaan keuangan keluarga melalui pelatihan pengelolaan keuangan. Selain itu, kegiatan pengabdian ini juga memiliki tujuan untuk mendukung program pemerintah melalui Otoritas Jasa Keuangan (OJK) dalam perencanaan keuangan keluarga. Adapun sasaran pada pengabdian masyarakat ini adalah warga di Kelurahan Sukorejo, Kecamatan Gunungpati, Kota Semarang. Program pengabdian ini dilaksanakan selama kurun waktu 6 bulan. Metode yang digunakan dalam pengabdian ini adalah pelatihan dan juga pendampingan tentang pengelolaan keuangan keluarga. Hasil pengabdian ini menunjukkan bahwa warga sangat antusias mengikuti pelatihan pengelolaan keuangan. Lebih lanjut, dengan dilaksanakannya kegiatan pengabdian ini, masyarakat khususnya ibu rumah tangga memiliki kemampuan untuk mengelola keuangan rumah tangga sesuai dengan program pemerintah. Selain itu, kegiatan ini juga mampu memberikan dukungan agar ibu rumah tangga terhundar dari rentenir. Untuk kegiatan pengabdian selanjutnya diharapkan mampu memberikan pelatihan yang berkelanjutan yang memicu semangat ibu rumah tangga untuk menghasilkan pendapatan sendiri demi meningkatkan kesejahteraan kehidupan keluarganya.
Co-Authors Ahwan Sholih Amalda Aulia Anwar Zahid Asri Purwanti Bisri Rahayuningsih Dhi'fan Hanif Arkaputra Dhini Suryandari, Dhini Djoko Sanjoto Faizah, Siti Nurul Fian Tri Rohmah Fian Tri Rohmah Fitrarena Widhi Rizkyana I N Kayati Ima Nur Kayati Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Linda Agustina M Akmal Muhammad Ihlashul’amal Nanik Sri Utaminingsih Nilam Putri Nurdian Susilowati Nurkholisoh, Dwi Prabowo Yudo Jayanto Rahayu Dinassari Rahayu, Rita Ratieh Widhiastuti S Sukirman Sarifa Aini Sukirman - Sukirman Sukirman Sukirman Sukirman Sukirman Sukirman Syahril Ali Trisni Suryarini Zahid, Anwar