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All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma IJIBE (International Journal of Islamic Business Ethics) Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Nusantara Mengabdi Engagement: Jurnal Pengabdian Kepada Masyarakat
Luluk Muhimatul Ifada
Universitas Islam Sultan Agung Semarang
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences Other

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THE ROLE OF CASH HOLDING IN INCREASING FIRM VALUE Luluk Muhimatul Ifada; Maya Indriastuti; Rustam Hanafi
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.3193

Abstract

This study aims to examine the role of cash holding in mediating the effect of leverage on firm value. The object of this research is 423 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used in this research is purposive sampling, with the criteria of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, publishing financial reports, and having complete data related to research variables so that a sample of 124 manufacturing companies was obtained. The analysis technique used in this research multiple linear regression analysis and path analysis. The results showed that leverage had a significant negative effect on cash holding and cash holding had a significant positive effect on firm value. Leverage has no significant positive effect on firm value. Cash holding is not able to mediate the effect of leverage on firm value.
Pengaruh Information Technology Relatedness terhadap Kinerja Perusahaan (Penelitian terhadap Perusahaan Perbankkan di Jateng) Luluk Muhimatul Ifada
The Indonesian Journal of Accounting Research Vol 12, No 1 (2009): JRAI January 2009
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.200

Abstract

The purpose of this study is to examine the influence of information technology (IT) relatedness on corporate performance. IT relatedness is measured using a reflective second-order factor modeling approach to capture complementarities among the four dimensions of IT relatedness (IT strategy making processes, IT vendor management processes, IT human resource management processes and IT infrastructure). Based on the resource-based view of diversification and the economic theory of complementarities, the two major sources of cross-unit IT synergy in the corporate are the relatedness and complementarities of IT resources.  According RBV concept, the use of IT relatedness as a complementarities unit create super-additive value synergies and can be used as competitive sustainability advantage to improve corporate performance Collecting data by a survey of 93 office managers branch banking in Central Java, the study finds that the information technology relatedness has a positive influence on corporate performance as hypothesized suggesting that the super-additive value synergies arising from the use of a complementary set of IT resources and management processes have significant effects on corporate performance.
Reinforce Corporate Social Responsibility through Earnings Management Chrisna Suhendi; Luluk Muhimatul Ifada; Kiryanto Kiryanto
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.41872

Abstract

The determinants of companies in applying CSR are leverage and earnings management. Empirical evidence so far has produced conflicting evidence about the relationship between leverage, earnings management, and CSR. This study aims to identify the effect of leverage and earnings management on corporate social responsibility. This study also examines earnings management as a mediating variable. This research was conducted on 179 manufacturing companies for three periods, since 2017-2019. Multiple linear regression method was used to analyze this research. Statistical t-test (partial) was carried out for the used of hypothesis testing. The results of this study indicate that leverage has a negative and significant effect on earnings management. In addition, leverage has a positive and significant impact on corporate social responsibility. The mediation results between leverage on corporate social responsibility through earnings management show that earnings management in this study cannot mediate the relationship between the board of commissioners and leverage on corporate social responsibility. These findings are helpful for investors and policymakers. Investors are advised not to trust companies involved in CSR projects and provide transparent financial reports. Because companies can manipulate earnings and provide less accurate financial reports to shareholders, CSR projects must be assessed for credibility carefully. Thus, policymakers should have some guidelines on actual CSR disclosure, not just statements, because it may deceive stakeholders.
PENGELOLAAN KNOWLEDGE MANAGEMENT CAPABILITY DALAM MEMEDIASI DUKUNGAN INFORMATION TECHNOLOGY RELATEDNESS TERHADAP KINERJA PERUSAHAAN Ifada, Luluk Muhimatul
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 1
Publisher : UI Scholars Hub

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

Abstract

The study examines whether or not and how information technology (IT) relatedness influences corporate performance. This study proposes that knowledge management (KM) is a critical organizational capability through which IT influences firm performance. Measurement of IT relatedness and KM capability uses a reflective second-order factor modeling approach for capturing complementarities among the four dimensions of IT relatedness (IT strategy making processes, IT vendor management processes, IT human resource management processes and IT infrastructure) and for capturing complementarities among the three dimensions of KM capability (product KM capability, customer KM capability, and managerial KM capability). A survey was conducted among 93 branch managers of banking in Central Java. Structural Equation Model (SEM) was used to analyze the data using the software program of SmartPLS (Partial Least Square). The findings support for the hypotheses of the study. IT relatedness of business units enhances the cross unit KM capability of the corporate. The KM capability creates and exploits cross-unit synergies from the product, customer, and managerial knowledge resources of the corporate. These synergies increase the corporate performance. IT relatedness of business units positively influences corporate performance. IT relatedness also has significant indirect effects on corporate performance through the mediation of KM capability.
THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN IMPROVING SME’S SUCCESSFUL Chrisna Suhendi; Luluk Muhimatul Ifada; Sri Layla Wahyu Istanti
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.19

Abstract

Abstrak – Peran Sistem Informasi Akuntansi dalam Mendorong Kesuksesan UKMTujuan Utama - Penelitian ini dilakukan untuk mengidentifikasi pengaruh pemanfaatan informasi akuntansi, modal usaha dan ketidakpastian lingkungan pada keberhasilan Usaha Kecil Menengah (UKM) kedepannya.Metode - Penelitian ini menggunakan metode regresi linier berganda. Sejumlah pelaku UKM di Jawa Tengah menjadi sampel.Temuan Utama - Penggunaan SIA di UKM mengambil bagian penting dalam perencanaan, pengendalian, pengorganisasian kegiatan dan pengambilan keputusan bisnis. Hal ini akan berdampak pada kesuksesan bisnis yang lebih mudah untuk dicapai. Selain itu, pengelolaan modal usaha memiliki dapat menjamin kelangsungan dan pertumbuhan UKM dengan menyediakan likuiditas yang memadai.Implikasi Teori dan Kebijakan – Para pelaku usaha UKM harus mengelola keuangannya seperti pembukuan agar lebih cepat dan efisien. Sementara itu, pemerintah diharapkan mendorong dan memberikan kemudahan kepada para pelaku UKM dalam mencapai keberhasilan usaha.Kebaruan Penelitian – Penelitian ini lebih memfokuskan pada UKM yang pada saat ini sedang terdampak Covid-19 dengan harapan mampu melihat peluang untuk tetap sukses dalam kondisi yang tidak menentu. Abstract – The Role of Accounting Information Systems in Improving SMEs’ SuccessfulMain Purpose - This study was conducted to identify the effect of using accounting information, venture capital and environmental uncertainty on the success of Small and Medium Enterprises (SMEs).Method - This research uses a multiple linear regression method. Several SME players in Central Java are the samples.Main Findings - The use of AIS in SMEs plays an important part in planning, controlling, organizing activities and making business decisions. This system will impact business success, which is easier to achieve. In addition, business capital management can ensure the continuity and growth of SMEs by providing adequate liquidity.Theory and Practical Implications – SME business actors must manage their finances, such as bookkeeping, to be faster and more efficient. Meanwhile, the government is expected to encourage and provide convenience to SMEs in achieving business success.Novelty – This research focuses more on SMEs currently being affected by Covid-19 pandemy in the hope of seeing opportunities to remain successful in uncertain conditions.
Implementing SAK ETAP on the Quality of SMEs Financial Reporting: Case Study of Batik SMEs Luluk Muhimatul Ifada; Sri Anik; Fatmasari Sukesti; Andwiani Sinar Asri
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.49586

Abstract

This study examines the relationship between SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) socialization, understanding of accounting, and motivation to prepare financial statements as independent variables on the quality of SMEs financial reporting in Pati, Central Java, Indonesia. This study used a purposive sampling method for 30 Batik SMEs. This study used primary data processed by the multiple linear regression analysis with SPSS and shows a significant positive relationship. Financial reports on SME operations aim to provide information on the financial position, financial performance, and cash flows needed by stakeholders to continue their business. This study determines the role of SMEs by presenting financial reports that have been determined in accordance with SAK ETAP. The test results in this study indicate that the socialization of SAK ETAP, understanding of accounting, and motivation to prepare financial statements positively affect the quality of financial reporting for SMEs.
Pengembangan Wirausaha Masyarakat Peternak Domba di Wonosobo melalui Pelatihan Penyusunan Laporan Keuangan dan Pemasaran Digital Luluk Muhimatul Ifada; Winarsih Winarsih; Olivia Fachrunnisa; Ardian Adhiatma; Hendar Hendar; Ken Sudarti
Jurnal Nusantara Mengabdi Vol. 2 No. 2 (2023): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (954.445 KB) | DOI: 10.35912/jnm.v2i2.1570

Abstract

Purpose: This community service activity aims to improve and foster an entrepreneurial spirit in the surrounding community by providing an understanding of entrepreneurship, marketing and the preparation of financial reports. Methodology: The method for implementing community service activities is carried out in several stages. The first stage is the preparatory stage through observation and material preparation. The second stage is the implementation of activities in the form of technical guidance which is carried out by presenting material, practice of preparing financial reports and discussions. The third stage is an evaluation that aims to accommodate the problems faced by participants in compiling financial reports independently. Results: The results of community service for dombos breeders (Wonosobo sheep) participants understood how to prepare small and medium enterprises financial reports and began to have entrepreneurial and marketing knowledge. This is a good start to develop dombos farming in Wonosobo. The training went well and received a good response from the participants. Conclusion: This community service activity had a positive impact because participants ultimately had the skills and knowledge of digital marketing management and the preparation of financial reports. Through this community service activity, it is hoped that breeders can apply the knowledge they have acquired to develop the dombos business.
HOW DO TAX AVOIDANCE AND PROFITABILITY INFLUENCE A FIRM'S INTRINSIC VALUE? Luluk Muhimatul Ifada; Nunung Ghoniyah; Nurcahyono Nurcahyono
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.08

Abstract

Abstrak - Bagaimana Penghindaran Pajak dan Profitabilitas Mempengaruhi Nilai Intrinsik Perusahaan?Tujuan Utama – Penelitian bertujuan menelaah bagaimana penghindaran pajak dan profitabilitas mempengaruhi nilai intrinsik perusahaan.Metode – Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian ini adalah perusahaan manufaktur selama periode 2016-2020.Temuan Utama – Profitabilitas perusahaan yang menunjukkan peningkatan laba umumnya dipandang prinsipal mampu memperluas ekspansi investasi sehingga meningkatkan nilai instrinsik. Selain itu, dividen bukan menjadi pilihan utama dalam berinvestasi karena investor lebih memilih bertransaksi untuk jangka pendek. Bagi perusahaan yang mengalami masalah, penurunan tarif pajak menjadi lebih penting. Implikasi Teori dan Kebijakan –  Penelitian ini menunjukkan relevansi teori agensi dalam penentuan nilai intrinsik perusahaan. Pada aspek praktik, nilai intrinsik perusahaan harus dikelola manajemen karena merupakan faktor yang diperhatikan investor sehingga perusahaan perlu mengelola sumber daya, aset, atau modal yang dimiliki untuk menghasilkan keuntungan. Kebaruan Penelitian - Penelitian ini menambahkan penghindaran pajak untuk mencari penjelasan upaya melakukan perencanaan pajak dan dampaknya. Abstract - How Do Tax Avoidance and Profitability Influence a Firm's Intrinsic Value?Main Purpose – The research examines how tax avoidance and profitability affect the firm's intrinsic value.Method – This study uses multiple linear regression methods. The sample is manufacturing companies during the 2016-2020 period.Main Findings - The profitability of companies that show an increase in profits is generally viewed by principals as being able to expand investment expansion, thereby increasing intrinsic value. In addition, dividends are not the primary choice in investing because investors prefer short-term transactions. For companies experiencing problems, lowering the tax rate is even more critical. Theory and Practical Implications – This research demonstrates the relevance of agency theory in determining a company's intrinsic value. On the practical aspect, the firms' intrinsic value must be managed by management because it is a factor that investors pay attention to, so companies need to manage their resources, assets, or capital to generate profits.Novelty - This research adds tax avoidance to seek explanations for tax planning efforts and their impact.
The Determinant of Management Accounting Practices (Case Study in Central Java Banking) Retno Tri Handayani; Khoirul Fuad; Luluk Muhimatul Ifada
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 2 (2023): Jurnal Riset Akuntansi dan Keuangan. Agustus 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i2.49109

Abstract

This study examines several contingency factors that influence the application of management accounting practices in a company. The contingency factors in this study include the use of information technology, decentralization and environmental uncertainty. The sample in this study were managers in conventional and sharia banking in the Central Java. This study used PLS test to test the hypothesis. The results of this study have shown that information technology, decentralization and environmental uncertainty affect the application of management accounting practices.
Digital Literacy and The Changing Landscape of The Accounting Profession: The Role of Technology Adoption Model Luluk Muhimatul Ifada; Acep Komara
Jurnal Kajian Akuntansi Vol 7, No 1 (2023): JUNI 2023
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v7i1.8454

Abstract

AbstractThe aim of this research is to find out the current changes in the accounting professional landscape,that is the digitization of the accounting profession and the importance of digital literacy to deal with it, and how the technology adoption model mediates this relationship. Auditors at the Public Accounting Firm (KAP) Central Java Indonesia became the object of this study, a total of 21 Public Accounting Firms. This study uses purposive sampling method with sampling criteria respondents having work experience as an auditor for more than 3 years. Data collection uses a questionnaire distributed via Google from and paper. Multiple regression analysis is used in hypothesis testing, by testing the validity, reliability and classical assumption tests. The results of the study show digital literacy has a beneficial and significant impact on digitization in the accounting profession. Digital literacy, on the other hand, has no effect on technology adoption models. In addition, the Technology adoption model has a beneficial and significant impact on digitization in the accounting profession. Accountants should improve their digital literacy using thetechnology adoption model to make effective, accurate and relevant accounting judgments. This research has a novelty in the concept of mediating the technology adoption model in increasing the effect of digital literacy on the accounting profession in the context of Public Accountant auditors.Keywords: Accounting profession; Digitalization; Digital literacy; Technology adoption models.AbstrakTujuan dari penelitian ini adalah untuk mengetahui perubahan lanskap profesional akuntansi saat ini yaitu digitalisasi profesi akuntansi dan pentingnya literasi digital untuk menghadapinya, serta bagaimana model adopsi teknologi memediasi hubungan tersebut. Auditor di Kantor Akuntan Publik (KAP) Jawa Tengah Indonesia menjadi objek pada penelitian ini, sejumlah 21 Kantor Akuntan Publik. Penelitian ini menggunakan metode purposive sampling dengan kriteria pengambilan sampel responden memiliki pengalaman kerja sebagai auditor lebih dari 3 tahun.  Pengumpulan data menggunakan kuesioner yang di sebarkan melalui google from maupun hardcopy. Analisis regresi berganda digunakan dalam uji hipotesis, dengan melakukan pengujian validitas, reliabilitas dan uji asumsi klasik. Hasil penelitian menunjukkan literasi digital memiliki pengaruh yang positif dan signifikan terhadap digitalisasi dalam profesi akuntansi. Literasi digital, di sisi lain, tidak berpengaruh pada model adopsi teknologi. Selain itu, model adopsi Teknologi memiliki pengaruh yang positif dan signifikan terhadap digitalisasi dalam profesi akuntansi. Akuntan harus meningkatkan literasi digital mereka menggunakan teknologi dalam pemeriksaan akuntansi yang efektif, akurat, dan relevan. Penelitian ini memiliki kebaruan dalam konsep mediasi Model Adopsi Teknologi dalam meningkatkan pengaruh literasi digital terhadap profesi akuntansi dalam konteks auditor Akuntan Publik.Kata Kunci: Digitalisasi Profesi Akuntansi; Literasi Digital; Model Adopsi Teknologi.
Co-Authors Acep Komara Andwiani Sinar Asri Ardian Adhiatma Chrisna Suhendi Chrisna Suhendi Fatmasari Sukesti Hendar Hendar Ken Sudarti Kentris Indarti Khoirul Fuad Khoirul Fuad Kiryanto - Kusumadewi, Nia Lisa Kartikasari Mamdukh Budiman Maya Indriastuti Maya Indriastuti Mutoharoh Mutoharoh N Nurcahyono Naila Najihah Naila Najihah Nia Kusumadewi Nunung Ghoniyah Nurcahyono Nurcahyono Olivia Fachrunnisa Retno Tri Handayani Rustam Hanafi Rustam Hanafi Siti Istiqomah Sri Anik Sri Layla Wahyu Istanti Sri Sulistyowati Tiara Puspitasari, Tiara Widiatmoko, Jacobus Winarsih Winarsih Winarsih Winarsih Yunandriatna, Yunandriatna Zainal Alim Adiwijaya