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All Journal Wahana Riset Akuntansi Jurnal Dinamika Akuntansi Erudio: Journal of Educational Innovation Jurnal Terapan Abdimas AKUNTANSI DEWANTARA Jurnal Ilmiah Wahana Akuntansi Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan JURNAL AKUNTANSI Jurnal Tunas Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal)
Rahmawati Hanny Yustrianthe
Politeknik YKPN Yogyakarta
Arts Economics, Econometrics & Finance Education Social Sciences Other

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KAJIAN EMPIRIS FAKTOR-FAKTOR YANG MEMENGARUHI KUALITAS AUDIT Anindita Astri Khairunisa; Rahmawati Hanny Yustrianthe
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 1 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (126.629 KB)

Abstract

In this study that examined the factors that influence the Audit Quality in manufacturing firms 2010-2012. Independent variable is the size of the tenure audit and firm reputation. The purpose of this study is to analyze and demonstrate empirically the effect of tenure audi and firm reputation partially or simultaneously. The population in this research that companies listed in Indonesia Stock Exchange 2010-2012 period, a total of 34 manufacturing companies were taken by using purposive sampling. This data using secondary data with the method of data using logistic regression analysis. This research is expected to provide enter the public accounting firm that provides audit quality. And can be taken into consideration in making a firm decision to maximize firm value or wealth for shareholders. The results of this study indicate that the Audit tenure effect on audit quality. Public accounting firm's reputation effect on audit quality. The results of this test also suggested that both factors simultaneously affect the Audit Quality. Based on the adjusted R2 value of 13.6% indicates that only13.6% of audit quality variable described by audit tenure and reputation of the firm. While the remaining 86.4% is explained by other variables not examined in this study. Keywords: Tenure audit, firm reputation, audit quality
PELATIHAN KOMPUTERISASI AKUNTANSI DENGAN APLIKASI SISKEUDES DALAM UPAYA PENINGKATAN KOMPETENSI GURU Rahmawati Hanny Yustrianthe; Yanto Darmawan; Budhi Purwantoro Jati; Agus Kuntoro
Jurnal Terapan Abdimas Vol 7, No 2 (2022)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v7i2.12946

Abstract

Abstract. Village funds provided by the central government aim to encourage the productivity of rural communities. For this reason, the use of village funds must be planned, implemented and reported to assess the level of success of the village fund program as stated in Law Number 6 concerning Villages of 2014 and Ministerial Regulation Number 113. This attracts the attention of all parties, including the world of education, considering that the central government funds disbursed to villages reaches 10% of the total state budget. Therefore, a clear, transparent and easy accountability system is needed for village financial management. In this regard, BPKP in collaboration with the Ministry of Home Affairs has developed the SISKEUDES application which is expected to fulfill these objectives. The world of education, especially at the vocational level, tries to follow up on this need by incorporating digital-based village accounting materials into its curriculum so that it is able to provide the necessary skilled workers. In order to bridge the needs and make the success of the above government program a success, community service activities are carried out to improve and strengthen the competence of accounting teachers at SMK DIY and Central Java towards the village financial system and the operation of the siskeudes application system. The service team from the YKPN Polytechnic will hold community service in 2021 with the theme: "Computerized Accounting Training with the Siskeudes Application in the Context of Improving Teacher Competence". The method used in this activity is the lecture method, tutorial, practice and discussion of training and teaching theory and application of the village financial system. The training was attended by 46 teachers which was carried out offline at the YKPN Yogyakarta Polytechnic Building. The result of this service is that accounting teachers at MGMP Accounting DIY and Central Java are increasingly competent in teaching computerized village accounting. This can be seen from the smooth implementation as planned and the enthusiasm of the participants in completing the material in the village accounting computer module. In addition, it can also be seen from the feedback given by the vocational teachers who participated in the training who expressed satisfaction, felt the benefits of the training to increase their knowledge and skills related to the SISKEUDES application. After this service activity, it is hoped that what has been obtained by the teacher can be implemented in their SMKs so that they can produce students who are competent and able to play a major role as operators in operating the siskeudes application. The teachers also hope that similar training can be carried out again with a wider audience, and with other topics. Abstrak. Dana desa yang diberikan oleh pemerintah pusat bertujuan untuk mendorong produktivitas masyarakat desa. Untuk itu penggunaan dana desa harus direncanakan, dilaksanakan dan dilaporkan untuk menilai tingkat keberhasilan program dana desa sebagaimana tertuang dalam Undang-Undang Nomor 6 tentang Desa Tahun 2014 dan Peraturan Menteri Nomor 113. Hal ini menarik perhatian semua pihak. , termasuk dunia pendidikan, mengingat dana pemerintah pusat yang dikucurkan ke desa mencapai 10% dari total APBN. Oleh karena itu, diperlukan sistem pertanggungjawaban yang jelas, transparan dan mudah dalam pengelolaan keuangan desa. Berkaitan dengan hal tersebut, BPKP bekerjasama dengan Kementerian Dalam Negeri telah mengembangkan aplikasi SISKEUDES yang diharapkan dapat memenuhi tujuan tersebut. Dunia pendidikan khususnya pada tingkat vokasi mencoba menindaklanjuti kebutuhan tersebut dengan memasukkan materi akuntansi desa berbasis digital ke dalam kurikulumnya sehingga mampu menyediakan tenaga terampil yang diperlukan. Dalam rangka menjembatani kebutuhan dan menyukseskan program pemerintah di atas, maka dilakukan kegiatan pengabdian kepada masyarakat untuk meningkatkan dan memperkuat kompetensi guru akuntansi di SMK DIY dan Jawa Tengah terhadap sistem keuangan desa dan operasionalisasi siskeudes. sistem aplikasi. Tim pengabdian dari Politeknik YKPN akan mengadakan pengabdian masyarakat pada tahun 2021 dengan tema : “Pelatihan Akuntansi Komputerisasi dengan Aplikasi Siskeudes Dalam Rangka Peningkatan Kompetensi Guru”. Metode yang digunakan dalam kegiatan ini adalah metode ceramah, tutorial, praktek dan diskusi teori pelatihan dan pengajaran serta penerapan sistem keuangan desa. Pelatihan diikuti oleh 46 guru yang dilaksanakan secara offline di Gedung Politeknik YKPN Yogyakarta. Hasil dari pengabdian ini guru akuntansi di MGMP Akuntansi DIY dan Jawa Tengah semakin kompeten dalam mengajar akuntansi desa yang terkomputerisasi. Hal ini terlihat dari kelancaran pelaksanaan sesuai rencana dan semangat peserta dalam menyelesaikan materi pada modul komputer akuntansi desa. Selain itu juga dapat dilihat dari feedback yang diberikan oleh para guru SMK peserta pelatihan yang menyatakan puas, merasakan manfaat dari pelatihan tersebut untuk menambah pengetahuan dan keterampilannya terkait dengan penerapan SISKEUDES. Setelah kegiatan pengabdian ini diharapkan apa yang telah diperoleh guru dapat diimplementasikan di SMK-nya sehingga dapat menghasilkan siswa yang berkompeten dan mampu berperan utama sebagai operator dalam mengoperasikan aplikasi siskeudes. Para guru juga berharap agar pelatihan serupa dapat dilakukan kembali dengan audiens yang lebih luas, dan dengan topik lain.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Fika Fiadicha; Rahmawati Hanny Y
Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Vol 1, No 1 (2016): Jurnal Akuntansi Manajerial, ISSN (E): 2502-6704
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.044 KB) | DOI: 10.52447/jam.v1i1.737

Abstract

Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis ukuran Dewan Komisaris, independensi Dewan Komisaris, Dewan Ukuran, Jumlah Komite Audit, Corporate Social Responsibility (CSR), ROA dan ROE mempengaruhi nilai perusahaan pada perusahaan manufaktur yang terdaftar di Indonesia Bursa Efek. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek 2010-2014. Teknik pengambilan sampel dalam penelitian ini dipilih melalui teknik purposive sampling. Jumlah sampel dalam penelitian ini adalah 35 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia 2010-2014. Analisis data menggunakan analisis regresi linier berganda. Hasil penelitiannya menunjukkan bahwa dewan komisaris mempunyai pengaruh terhadap nilai perusahaan, dewan komisaris tidak berpengaruh terhadap nilai perusahaan, ukuran dewan direksi tidak berpengaruh terhadap nilai perusahaan, jumlah komite audit berpengaruh terhadap nilai perusahaan, tanggung jawab sosial perusahaan tidak berpengaruh terhadap nilai perusahaan, pengembalian aset tidak berpengaruh terhadap nilai perusahaan, return on equity tidak berpengaruh terhadap nilai perusahaan, dewan komisaris, komisaris independen, dewan direksi, komite audit dan tanggung jawab sosial perusahaan, return on asset, dan return on equity secara bersama-sama memiliki pengaruh terhadap nilai perusahaan.
Price earning ratio, ukuran dan nilai perusahaan pada perusahaan manufaktur di Indonesia Dwi Haryono Wiratno; Rahmawati Hanny Yustrianthe
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.773 KB) | DOI: 10.32670/fairvalue.v4i12.2097

Abstract

This study aims to determine the effect of price earning ratio and size on value of the company in manufacturing companies listed on the IDX for the 2015-2019 period. This research is a associative research. The population in this study were 177 companies listed on the IDX. The sample selection used a purposive sampling techinique and the research sample was obtained from 63 issuers financial reports. The data in this study are secondary data obtained from the Indonesia Stock Exchange (BEI) and the official website of the company concerned. The data analysis used was descriptive analysis followed by the requirements test including normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The statistical method used to analyze the data uses multiple linear regression analysis. The result showed that price earning ratio has a positive and significant on value of the company. Meanwhile size do no have a positive and significant on value of the company listed on the IDX for the 2015-2019 period. 
Pelatihan “ACCURATE” sebagai Upaya Peningkatan Profesionalisme Mahasiswa dan Praktisi Akuntansi Rahmawati Hanny Yustrianthe; Nanik Niandari
Jurnal TUNAS Vol 4, No 1 (2022): Edisi November
Publisher : LPPM STIKOM Tunas Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30645/jtunas.v4i1.77

Abstract

This community service activity aims to educate the public regarding accurate accounting aplikasi knowledge and skills. The target of this training is accounting students and practitioners, especially in Yogyakarta and its surroundings. The number of participants is approximately 80 people, and it is carried out online using Zoom Meeting. The training method is divided into several stages: preparation, implementation and evaluation of activities. The expected results of this community service activity are: 1. Participants are able to understand the general description of Accurate Accounting aplikasi applications such as accurate concepts and features. 2. Participants are able to practice accurate aplikasi installation, 3. Participants gain practical experience in doing initial setup and processing transactions both in service/trade companies using accurate applications and discussing problems in using accurate.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN ON INVESTMENT PADA PERUSAHAAN TAMBANG DI INDONESIA Budi Asmarawati; Andriono Eko Yuniarto; Rahmawati Hanny Yustrianthe
Wahana Riset Akuntansi Vol 10, No 2 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i2.119466

Abstract

This study aims to determine the effect of the Current Ratio, Debt Ratio, Debt To Equity Ratio, and Total Assets Turnover on Return On Investment in Mining Companies listed on the IDX for the 2016-2020 period. This research is a causative research. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) as many as 48 companies. While the sample used in this study were 30 companies, the sample selection used a purpose sampling technique. Analysis of the data used is multiple linear regression analysis. The results show that the Current Ratio, Debt Ratio, Debt to Equity Ratio, and Total Asset Turnover have no significant effect on Return On Investment in mining companies listed on the Indonesia Stock Exchange (IDX). ) period 2016-2020.  Keywords: Current Ratio (CR), Debt Ratio (DR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) and Return On Investment (ROI).
Determinan faktor yang mempengaruhi minat investasi Maria Purwantini; Rahmawati Hanny Yustrianthe; Evi Grediani; Handayani Handayani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2623

Abstract

Investment is a type of investment in which investors hope to make a profit. In general, investors invest to improve the quality and welfare of their lives through the profits and returns they receive. The research is intended to empirically test the factors that influence investment intentions. These factors include capital market training, investment knowledge, and the benefits of investing in equities. The population of this study was 121 students in Yogyakarta who had attended capital market training. Samples were taken by the convenience sampling method. A questionnaire was used to collect data. Multiple linear regression was used to analyze the data. The results of this study show that capital market training has a proven influence on investment intentions. Investment knowledge has an effect on investment intention, and investment benefits have an effect on investment intention received.
Studi Empiris Faktor Determinan Financial Distress Maria Purwantini; Rahmawati Hanny Yustrianthe; Budhi Purwantoro Jati; Ani Sri Murwani
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1431

Abstract

This study aims to determine the effect of profitability, liquidity, leverage, sales growth, and company size on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Profitability is proxied by Return on Assets (ROA), liquidity is proxied by the current ratio (CR), leverage is proxied by Debt to Total Equity (DER). The population used in this study are all mining companies listed on the IDX. The sample selection in this study used a purposive sampling method and obtained 22 companies. The analysis used is multiple linear regression. The results of this study indicate that profitability, liquidity and leverage have a significant effect on financial distress. Meanwhile, sales growth and company size have no effect on financial distress.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PT BANK RAKYAT INDONESIA (PERSERO) TBK. SEBELUM DAN SELAMA PANDEMI COVID-19 Dwi Haryono Wiratno; Rahmawati Hanny Yustrianthe
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1010

Abstract

The study aims to determine the differences in the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk. before the covid-19 pandemic and during the covid-19 pandemic as measured using NPL, BOPO, ROA, ROE, and LDR ratios. The sample used in this study is the financial statements of PT Bank Rakyat Indonesia (Persero) Tbk. for the fisrt quarter of 2017 to the fourth quarter of 2022 with a population of 24. This study uses secondary data in the form of financial statements obtained from the website www.bri.co.id and www.idx.co.id. The method used is descriptive comparative using SPSS statistical software. The result of the study using paired sample t-test show that there is a difference in average financial performance before the covid-19 pandemic with average financial performance during the covid-19 pandemic.
Co-Authors Abd. Rasyid Syamsuri Agus Kuntoro Andriono Eko Yuniarto Ani Sri Murwani Ani Sri Murwani Kumoro Kapti Anindita Astri Khairunisa Budhi Purwantoro Jati Budi Asmarawati Djaja Perdana Dwi Haryono Wiratno Dwi Haryono Wiratno Evi Grediani Evi Grediani Evi Grediani Fika Fiadicha Grediani, Evi Handayani Handayani Ida Yeni Fatniasih Maria Purwantini Maria Purwantini Maria Purwantini Matondang, Jessica Lorena Nanik Niandari Prameswari, Afina Survita Ronowati Tjandra Sufyana Mahmudah Widiana, Alfi Yanto Darmawan