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All Journal KEUNIS Panrita Abdi - Jurnal Pengabdian pada Masyarakat JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Proceeding of National Conference on Accounting & Finance Jurnal Iqtisaduna Applied Accounting and Management Review
Dian Pertiwi
Universitas Yapis Papua
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA PERUSAHAAN RITEL TAHUN 2018-2020 Dian Pertiwi; Alvianita Gunawan Putri
KEUNIS Vol 9, No 2 (2021): JULI 2021
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2570.082 KB) | DOI: 10.32497/keunis.v9i2.2636

Abstract

The retail sector is one of the sectors affected by the covid-19 pandemic. Giant is one of the hypermarkets that has closed several outlets from 2019 to 2021 permanently closed. This is due to suboptimal financial performance and exacerbated by the impact of the covid-19 pandemic. The purpose of this study is to analyze financial distress predictions in the retail sector. This study uses a sample of retail public sector companies that run hypermarket, superstore and minimarket businesses. The research analysis technique used the original Altman Z-Score model, which was developed in 1968. This study indicates generally companies are in the “safe” zone for 2018 and 2019, except for HERO, which is in the “gray” zone. Furthermore, in 2020, several companies are still in the "safe" zone, except MIDI and RALS shifting to the "gray" zone and even HERO shifting to the "distress" zone. The implications of the results of this study provide information for retail companies to pay attention to their financial conditions so that they can determine long-term strategies to have long business sustainability.
ANALISIS KESUKSESAN SISTEM E-COMMERCE YANG BERPARTISIPASI PADA HARBOLNAS DENGAN MENGGUNAKAN MODEL DELONE & MCLEAN Dian Pertiwi; Fajar Rina Sejati; Septyana Prasetianingrum
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2584.883 KB) | DOI: 10.34203/jimfe.v6i2.2610

Abstract

This study aims to analyze the success of e-commerce participating in Harbolnas from a user perspective by adopting model of Delone McLean. Data were obtained through a questionnaire using cluster random sampling technique. The hypotheses were tested by path analysis and sobel test. The results show that e-commerce participating in Harbolnas 2019 can meet the success of e-commerce based on the e-commerce success model of Delone McLean. It is shown by system quality, information quality, and service quality influenced each use and user satisfaction. In addition, information quality, use, and user satisfaction directly influenced net benefits. Meanwhile, system quality and service quality do not directly influenced net benefits. Other results indicate that system quality, information quality, and service quality also influenced net benefits through mediating use and user satisfaction. The results of this study are expected to be material for consideration for companies to maximize e-commerce that has been made.
PENCATATAN AKUNTANSI BERBASIS APLIKASI BAGI PELAKU UMKM DI KOTA JAYAPURA Dian Pertiwi; Fajar Rina Sejati; Sumartono; Mursalim Tonggiroh; Ros Lina; Siti Nurhayati
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 6 No. 3 (2022): Jurnal Panrita Abdi - Juli 2022
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v6i3.15034

Abstract

Micro, small and medium enterprises (MSMEs) have an important contribution to the Indonesian economy and thrive in Papua, including in Jayapura. Efforts to develop MSMEs continue to be carried out so that MSMEs can obtain capital assistance. However, in practice, MSMEs are often constrained by undocumented financial management. Therefore, this program aims to mobilize MSMEs to increase interest in compiling books related to their business transactions. This program was carried out using lecture and discussion methods. Ability regarding accounting knowledge and interest in compiling accounting records were also reviewed before and after the material was given. The introduction of application-based accounting records provides convenience for MSMEs in compiling books. The results of this program indicate that MSMEs have realized the importance of compiling accounting records in running a business, both manually and based on applications. In addition, the participants also wanted further activities in the form of training and assistance in compiling accounting records related to the business transactions they carried out using an accounting recording application. This shows that interest in compiling accounting records for MSMEs increased after participating in this program. --- Usaha mikro kecil dan menengah (UMKM) memiliki kontribusi penting dalam perekonomian Indonesia dan tumbuh subur di Tanah Papua termasuk di Kota Jayapura. Upaya pengembangan UMKM terus dilakukan agar pelaku usaha bisa memperoleh bantuan modal. Namun, dalam prakteknya, UMKM sering terkendala karena pengelolaan keuangan yang tidak terdokumentasi. Oleh karena itu, program pengabdian kepada masyarakat ini dilakukan dengan tujuan untuk menggerakkan pelaku usaha agar meningkatkan minat menyusun pembukuan terkait transaksi usaha yang dijalankan. Program pengabdian kepada masyarakat ini dilaksanakan dengan menggunakan metode ceramah dan diskusi. Kemampuan mengenai pengetahuan akuntansi dan minat dalam menyusun pemncatatan akuntansi juga ditinjau sebelum dan setelah pemberian materi dilakukan. Pengenalan pencatatan akuntansi berbasis aplikasi digunakan untuk memberikan kemudahan bagi pelaku UMKM dalam menyusun pembukuan. Hasil kegiatan ini menunjukkan bahwa pelaku UMKM telah menyadari pentingnya penyusunan pencatatan akuntansi dalam menjalankan bisnis, baik secara manual maupun berbasis aplikasi. Selain itu, peserta juga menginginkan adanya kegiatan lanjutan berupa pelatihan dan pendampingan dalam menyusun pencatatan akuntansi terkait transaksi bisnis yang mereka jalankan dengan menggunakan aplikasi pencatatan akuntansi. Hal ini menunjukkan bahwa minat menyusun pencatatan akuntansi pelaku UMKM meningkat setelah mengikuti program pengabdian kepada masyarakat ini.
Analisis dampak pandemi Covid-19 terhadap pelaksanaan prosedur audit di Indonesia Dian Pertiwi; Yaya Sonjaya; Entar Sutisman
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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

Abstract

Tujuan penelitian ini adalah untuk menganilisis dampak pandemi covid-19 terhadap prosedur audit yang dilakukan oleh auditor eksternal, baik auditor eksternal untuk entitas go public, entitas tanpa akuntanbilitas publik, maupun untuk instansi sektor publik. Pendekatan penelitian yang digunakan adalah penelitian kualitatif dengan desain penelitian menggunakan studi deskriptif. Data diperoleh dengan cara wawancara. Penentuan informan dalam penelitian ini ditetapkan secara purposive sampling. Hasil analisis data menunjukkan bahwa auditor melaksanakan prosedur audit pada masa covid-19 secara virtual dan beberapa auditor masih mengkombinasikannya dengan pelaksanaan audit tradisional. Penelitian ini merekomendasikan agar KAP dan BPK melakukan investasi teknologi yang mendukung kelancaran pelaksanaan audit terutama dalam menghadapi situasi seperti pandemi covid-19.
RECOMMENDATION OF BOOKKEEPING MODELS FOR MSMEs: STUDY IN EAST INDONESIAN AREA Dian Pertiwi; Nur Hidayah
Jurnal Iqtisaduna Prosiding International Conference on Islamic Economics and Business 2019
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.11817

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, including in Eastern Indonesia. However, behind the magnitude of the contribution provided there are still obstacles in its development. Provision and presentation of financial statements is still a problem for MSME players. This study will identify the accounting reporting model conducted by MSMEs, identify the information needs of the capital providers, and offer bookkeeping model for MSMEs. The research method uses a qualitative approach. Data is collected by interview techniques and non-behavioural observations of note analysis. The results of the study indicate that accounting reporting carried out by MSMEs mostly only records cash in and cash out. Information needed by capital providers is information related to business operations, including debt and receivables. Based on the interests of MSMEs and capital providers, a simple bookkeeping model is offered which accommodates accounting principles in the SAK EMKM.
Apa saja faktor penentu penggelapan pajak? Studi pada wajib pajak pribadi di Kota Jayapura Fajar Rina Sejati; Yaya Sonjaya; Dian Pertiwi; Sri Wahyuni
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art28

Abstract

Salah satu pendorong menurunnya rasio penerimaan pajak karena adanya skema penggelapan pajak. Penggelapan pajak adalah tindakan ilegal yang diciptakan untuk menghindari kewajiban membayar pajak. Penelitian ini bertujuan untuk menginvestigasi faktor penentu dalam melakukan tindakan penggelapan pajak oleh wajib pajak orang pribadi. Penelitian ini menggunakan metode pengambilan sampel simple random sampling. Penelitian menggunakan survei yang disebarkan melalui google form kepada 100 responden yang menjadi sampel di KPP Pratama Jayapura. Hasil penelitian menunjukkan bahwa keadilan pemungutan pajak, pemahaman perpajakan, self assessment system, dan teknologi perpajakan berpengaruh negatif terhadap penggelapan pajak. Sementara, tarif pajak tidak berpengaruh terhadap penggelapan pajak. Temuan ini diharapkan dapat memperbaiki kinerja agar keadilan pemungutan pajak dapat tercapai, dapat meningkatkan sosialisasi tentang peraturan perpajakan, memperhatikan tarif pajak yang dikenakan kepada wajib pajak agar sesuai, memperhatikan sistem yang diterapkan dan meningkatkan sosialisasi tentang teknologi perpajakan yang disediakan oleh KPP Pratama Kota Jayapura.
DETERMINAN KEBIJAKAN DIVIDEN BUMN DI AWAL MASA PANDEMI COVID-19 DENGAN LEVERAGE SEBAGAI PEMODERASI Fajar Rina Sejati; Dian Pertiwi; Titik Ela Anggraeni
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i1.6312

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh pada likuiditas, profitabilitas, ukuran perusahaan, dan leverage terhadap kebijakan dividen di BUMN serta menguji leverage sebagai pemoderasi pengaruh dari masing-masing variabel terhadap kebijakan dividen. Tipe penelitian adalah kuantitatif dengan menggunakan studi kausal. Populasi penelitian adalah seluruh perusahaan yang terdaftar sebagai BUMN di BEI dengan menggunakan teknik purposive sampling dalam pengambilan sampel. Analisis data menggunakan analisis regresi linier berganda dan analisis regresi moderasi. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh negatif sedangkan leverage berpengaruh positif terhadap kebijakan dividen. Adapun likuiditas dan ukuran perusahaan tidak berpengaruh terhadap kebijakan dividen. Hasil lainnya menunjukkan bahwa leverage mampu memoderasi ke arah negatif hubungan antara likuiditas terhadap kebijakan dividen. Tetapi leverage tidak mampu memoderasi hubungan antara profitabilitas dan ukuran perusahaan masing-masing terhadap kebijakan dividen di BUMN. Implikasi dari hasil penelitian ini dapat memberikan bahan pertimbangan kepada manajemen perusahaan terutama BUMN dalam memperhatikan likuiditas, profitabilitas, ukuran perusahaan, serta rasio leverage ketika menentukan kebijakan dividen.ABSTRACTThis study aims to examine the effect of liquidity, profitability, firm size, and leverage on dividend policy in BUMN and examine leverage as a moderating effect of each variable on dividend policy. The type of research is quantitative by using a causal study. The research population is all companies registered as BUMN on the IDX using a purposive sampling technique in sampling. Data analysis using multiple linear regression analysis and moderation regression analysis. The results of this study indicate that profitability has a negative effect while leverage has a positive effect on dividend policy. The liquidity and company size have no effect on dividend policy. Other results show that leverage is able to moderate the negative relationship between liquidity on dividend policy. However, leverage is not able to moderate the relationship between profitability and company size on dividend policy in BUMN. The implications of this study is that it can provide consideration to company management, especially BUMN in paying attention to liquidity, profitability, company size, and leverage ratios when determining dividend policy.
QUALITY OF FINANCIAL REPORTS IN PAPUA PROVINCE: WHAT FACTORS INFLUENCE IT? Wulan Asmiati; Sahrul Ponto; Dian Pertiwi; Fajar Rina Sejati
Applied Accounting and Management Review (AAMAR) Vol 2, No 2 (2023): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v2i2.5094

Abstract

Government accounting standards, internal control systems, regional government financial accounting systems, and resource competencies were tested to see whether they had an effect or not on the quality of local government financial reports in Papua Province. A total of 57 questionnaires from 27 OPDs were analyzed using multiple linear regression analysis. The results of this research indicate that government accounting standards and human resource competency respectively have an influence on the quality of local government financial reports. In other hand, internal control system and regional government financial accounting system respectively has no effect on the quality of regional government financial reports. It is hoped that the implications of this research can be input for the government of Papua Province to improve the quality of its financial reports.
Co-Authors Alvianita Gunawan Putri Entar Sutisman Fajar Rina Sejati Mursalim Tonggiroh Nur Hidayah Ros Lina Sahrul Ponto Septyana Prasetianingrum Siti Nurhayati Sri Wahyuni Sumartono, Sumartono Titik Ela Anggraeni Wulan Asmiati Yaya Sonjaya