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Pendampingan Penyusunan Dokumen Rencana Pembangunan Jangka Menengah Desa Indrastanti, Sri Retno; Bawono, Andy Dwi Bayu; Nursiam, Nursiam; Sari, Shinta Permata; Mukharomah, Wafiatun
WARTA WARTA Volume 13., N0. 2., September 2010
Publisher : Universitas Muhammadiyah Surakarta

The aimed of this community service activity is to increase understanding ofthe village stakeholders, members of the BPD and community representatives in thevillage of Makamhaji, Sub District of Kartasura, District of Sukoharjo about theformulation of the Village Medium Development Planning (RPJMDesa) Document ,this activity also provides assistance preparation of Medium Development Plan-Village formulation so that it appears the draft Development Plan-Village Makamhaji accordance with the Regulation of the Minister of Home Affair (MoHA) number 37 and 66 in the Year 2007.The methods used in these activities include training activities, discussions anddocument preparation assistance, the Village Development Plan implemented whichdirectly implemented in the Village of Makamhaji. Training was conducted over 2days at the Village Makamhaji, which was attended by 23 participants and technicalassistance activity was conducted over 2 months after the training done to provideguidance and assistance in order to improve the preparation of the document draft ofthe Village Development Plan, this assistance activities take place in two places,firstly in department of Accounting FE UMS, and Village meeting room Makamhaji.As a result of training and technical assistance of planning preparation produced thedraft of medium development plan document in Villages Makamhaji 2006 - 2012which has been prepared jointly by the trainees with reference to source documentssuch as RPJMD Sukoharjo, Kartasura District Strategic Plan, Development PlanningConsultation document (Musrenbang ) Makamhaji Village, District KartasuraSukoharjo.

LIQUIDITY RISK DISCLOSURE: A REVIEW OF CORPORATE GOVERNANCE Sari, Shinta Permata; Sholikhah, Himmatus
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8723

Liquidity risk is the potential loss arising from the inability of a company to fulfill its obligations or to fund an increase in assets at maturity without incurring unacceptable costs or losses. The purpose of this study is to analyze the corporate governance factors that influence liquidity risk disclosure. Its factors are the proportion of independent commissioners, audit committees, managerial ownership, and institutional ownership. The sampling technique used a purposive sampling method in consumer goods industrial classification companies listed on the Indonesia Stock Exchange on 2016-2018. The multiple regression uses to analyze the data. Results indicate that the proportion of commissioners and audit committees have an effect on liquidity risk disclosure, meanwhile managerial ownership and institutional ownership have no effect on liquidity risk disclosure.Keywords: liquidity risk disclosure, the proportion of independent commissioners, audit committees, managerial ownership, institutional ownership.

Pengaruh Likuiditas, Kebijakan Hutang, dan Aktivitas terhadap Profitabilitas pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Yanuarta, Ramel; Sari, Shinta Permata
Jurnal Kajian Manajemen Bisnis Vol 2, No 2 (2013): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

This study to examine the effect of liquidity (current ratio/CR), debt policy (debt ratio/DR), and activity (total asset turnover/TATO) on profitability (return on equity/ROE) at the manufacturing companies listed in the Indonesia Stock Exchange (IDX). This study considered causal comparative study, the study population is a manufacturing company listed on the Stock Exchange from 2007 until 2010. Based on purposive sampling method obtained 224 samples. The type of data used are secondary data. Data obtained from www.idx.co.id. The method of analysis used is multiple regression analysis. The research proves that (1) current ratio has positive and unsignificant effect on ROE, (2) debt ratio has negative and unsignificant effect on ROE, (3) total asset turnover has positive and significant effect on ROE. Thus, the major determinant of the profitability of a company is the total asset turnover, for which the company manufactures and investors should pay attention to these variables.

Local Government Financial Statements Disclosure: A Reflection on Governmental Performance in Central Java, Indonesia Shinta Permata Sari; Wayan Novitasari
Journal of Local Government Issues (LOGOS) Vol. 5 No. 1 (2022): March
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/logos.v5i1.19333

In Indonesia, local government accountability is a reflection of its performance that can be seen from the disclosure of local government financial statements in accordance with Government Regulation (PP) Number 71 of 2010 concerning Government Accounting Standards. Based on the reference and the previous study, the level of adequacy of financial statement disclosure is influenced by several factors: audit findings, legislative size, local government budget expenditure, intergovernmental revenue, and the number of local governments’ agencies. This study analyzes the effect of those factors on the disclosure of local government financial statements in Central Java Provence, Indonesia from 2017 to 2019. This is a quantitative study with secondary data types obtained from Local Government Financial Report Examination Results (LHP LKPD) districts/cities in Central Java Province in 2017 – 2019. The sample consists of 75 local government financial statement disclosure from 34 districts or cities obtained through purposive sampling methods. The analysis method uses multiple linear regression. The result shows audit findings and local government budget expenditure affect the disclosure of local government financial statements. Meanwhile, the legislative size, intergovernmental revenue and number of local governments agencies do not affect the local government financial statements disclosure. This research can be used as an evaluation for local governments in increasing transparency and accountability in their financial management by applicable laws and regulations. This study has limitations that do not describe the overall level of disclosure of local government financial statements, in future research, it is expected to use a longer period and expand the research area.

TINJAUAN TENTANG MANAJEMEN LABA DENGAN FRAUD TRIANGLE THEORY PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Shinta Permata Sari; Lina Ayu Safitri
SEGMEN Jurnal Manajemen dan Bisnis Vol 15, No 2 (2019): SEGMEN - Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Manajemen laba merupakan tindakan yang dilakukan oleh manajer untuk memenuhi tujuannya. Manajemen dapat melakukan pengaturan laba melalui informasi yang tersedia dalam laporan keuangan perusahaan. Fraud triangle theory menjelaskan tiga faktor utama yang dapat digunakan untuk melakukan tinjauan terhadap terjadinya penyimpangan terhadap penggunaan informasi dalam laporan keuangan. Ketiga faktor tersebut adalah pressure (financial stability, personal financial need, external pressure, dan financial targets), opportunity (nature of industry dan effective monitoring) serta rationalization. Penelitian ini bertujuan untuk menganalisis pengaruh ketiga faktor dari fraud triangle theory terhadap manajemen laba. Populasi dari penelitian ini adalah perusahaan yang terdaftar pada LQ45 di Bursa Efek Indonesia (BEI) periode 2015-2017. Perusahaan yang dijadikan sampel adalah perusahaan yang terdaftar dalam dua periode LQ45 setiap tahunnya dan diperoleh 112 perusahaan. Data diuji menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa financial stability, personal financial need, external pressure dan rationalization berpengaruh terhadap terjadinya manajemen laba, sedangkan financial targets, nature of industry dan effective monitoring tidak berpengaruh terhadap terjadinya manajemen laba. Kata kunci: earnings management, fraud triangle, pressure, opportunity, rationalization

PENGARUH EFFECTIVE TAX RATE, NILAI TUKAR, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP HARGA TRANSFER Shinta Permata Sari; Cystoma Aurora Wicaksananingtyas
SEGMEN Jurnal Manajemen dan Bisnis Vol 16, No 1 (2020): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Harga transfer merupakan kegiatan yang mampu mendatangkan keuntungan dan kerugian bagi perusahaan maupun pemerintah. Harga transfer termasuk kegiatan yang menguntungkan bagi perusahaan, sedangkan bagi pemerintah justru berpotensi mendatangkan kerugian negara. Oleh karena itu diperlukan sebuah studi yang mampu menjelaskan bagaimana mekanisme harga transfer agar dapat memberikan pemahaman yang lebih mendalam mengenai transaksi antar perusahaan dengan hubungan istimewa yang terletak di beberapa negara berbeda. Penelitian ini bertujuan untuk melihat pengaruh effective tax rate, nilai tukar, tunneling incentive, dan mekanisme bonus terhadap kebijakan harga transfer. Populasi penelitian menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2017. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, sehingga didapatkan 22 sampel perusahaan manufaktur. Data diuji dengan regresi logistik. Hasil penelitian ini menunjukkan bahwa effective tax rate, nilai tukar, dan tunneling incentive berpengaruh terhadap keputusan harga transfer sedangkan mekanisme bonus tidak berpengaruh terhadap keputusan harga transfer. Kata kunci: effective tax rate, nilai tukar, tunneling incentive, mekanisme bonus, harga transferTransfer prices are activities that can give benefits and losses for company or government. Transfer price is profitable activity for company, meanwhile it is very detrimental for the government. Therefore a study about how the transfer pricing mechanism is needed to provide a deeper understanding about special transactional relationship between companies in different country. The purpose of this study is to analyze the effect of effective tax rate, exchange rates, tunneling incentive, and bonus mechanisms on transfer pricing. The population of this study uses manufacturing industry that listed on the Indonesia Stock Exchange during 2014-2017. The purposive sampling method is used to list 22 company’s samples from manufacturing industry. Data are tested using logistic regression. The results of this study indicate that effective tax rate, exchange rate, and tunneling incentive affect the transfer price meanwhile the bonus mechanism does not affect the transfer price. Keywords: effective tax rate, exchange rate, tunneling incentive, bonus mechanism, transfer price.

Determinan Sisa Lebih Perhitungan Anggaran Desa: Studi Kabupaten Sukoharjo Khoirul Putri Melaty; Shinta Permata Sari
MAKSIMUM Vol 11, No 2 (2021): Articles
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.11.2.2021.123-130

The Remainder Village Budget Calculations (SiLPA Desa) is due to the difference between realized budget revenues and expenditures during one budget period. SiLPA DesA describes village financial management and the performance of the Village Governance. This study aims to examine the effect of village original income, village funds, village fund allocations, and the portion of the tax and retribution proceeds on the excess of the village budget calculation. This research uses quantitative research methods. The population in this study are 150 villages in Kabupaten Sukoharjo. Based on the predetermined criteria, a sample of 118 villages are obtained using purposive sampling. The test results use multiple regression analysis show that only village original income has effect on the SiLPA Desa, meanwhile village fund, village fund allocation, share of tax and retribution proceeds have no effect on SiLPA Desa.

The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality Shinta Permata Sari; Ayu Aris Diyanti; Rita Wijayanti
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9492

The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent part of giving an opinion about the information contained in the financial statementsthroughits audit quality. Audit quality can be reduced if the auditor is not independent anymore. This study aims to analyze the effect of audit tenure, audit rotation,audit fee, accounting firm size, and auditor specialization to audit quality. The population of the study is manufacturing companies listed on the Indonesia Stock Exchange in2015-2017. The sample was taken by a purposive sampling method and obtained 50 companies as samples. Data were tested using logistic regression. The results of this study indicate that audit rotation,fee audit, and accounting firm size do not affect audit quality,meanwhile, the audit tenure and auditor specialization affect audit quality.

LIQUIDITY RISK DISCLOSURE: A REVIEW OF CORPORATE GOVERNANCE Shinta Permata Sari; Himmatus Sholikhah
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 2 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i2.8723

Liquidity risk is the potential loss arising from the inability of a company to fulfill its obligations or to fund an increase in assets at maturity without incurring unacceptable costs or losses. The purpose of this study is to analyze the corporate governance factors that influence liquidity risk disclosure. Its factors are the proportion of independent commissioners, audit committees, managerial ownership, and institutional ownership. The sampling technique used a purposive sampling method in consumer goods industrial classification companies listed on the Indonesia Stock Exchange on 2016-2018. The multiple regression uses to analyze the data. Results indicate that the proportion of commissioners and audit committees have an effect on liquidity risk disclosure, meanwhile managerial ownership and institutional ownership have no effect on liquidity risk disclosure.Keywords: liquidity risk disclosure, the proportion of independent commissioners, audit committees, managerial ownership, institutional ownership.

Kinerja Keuangan Pemerintah Daerah: Perbandingan Negara-Negara Di Asia Tenggara (The Local Government Financial Performance: Southeast Asia Countries Comparison) Sumini Sumini; Shinta Permata Sari
Journal of Economics Development Issues Vol 2 No 02 (2019): Journal of Economics Development Issues
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

New public management memberi pengaruh terhadap tata kelola yang lebih baik untuk keuangan pemerintah daerah pada banyak negara di seluruh dunia. Hal ini menyebabkan pemerintah pusat mengembangkan perbaikan pengelolaan pemerintah daerah dengan memberikan transfer dari pemerintah pusat ke daerah. Penelitian ini dilakukan untuk mengetahui kinerja keuangan di negara-negara Asia Tenggara: Indonesia, Malaysia, Thailand, dan Filipina. Negara-negara Asia Tenggara diambil sebagai sampel karena negara-negara di kawasan ini memiliki beberapa kesamaan dalam kegiatan pemerintah. Pendapatan dan pengeluaran pemerintah daerah masing-masing pemerintah daerah di setiap negara digunakan sebagai indikator kinerja keuangan. Data dianalisis menggunakan analisis varian. Hasil menunjukkan bahwa tidak ada perbedaan kinerja keuangan di negara-negara Asia Tenggara. Oleh karena itu, keempat negara di kawasan Asia Tenggara: Indonesia, Malaysia, Thailand, dan Filipina mampu melakukan tata kelola pemerintahan yang baik untuk masyarakat. Kata Kunci:kinerja keuangan, pendapatam dan belanja daerah, negara-negara Asia Tenggara.

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