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All Journal Jurnal Reviu Akuntansi dan Keuangan Diponegoro Journal of Accounting Jurnal Keuangan dan Perbankan Dinamika Pendidikan Edueksos : Jurnal Pendidikan Sosial & Ekonomi Jurnal Kajian Akuntansi AFEBI Islamic Finance and Economic Review Surya Abdimas Value: Jurnal Manajemen dan Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat Madaniya Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Indonesian Journal of Devotion and Empowerment (IJDE)
Anna Kania Widiatami
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Religion Agriculture, Biological Sciences & Forestry Humanities Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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DETERMINAN PILIHAN KARIR PADA MAHASISWA AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi S1 Universitas Diponegoro) Widiatami, Anna Kania; Cahyonowati, Nur
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (351.598 KB)

Abstract

This research is aimed to learn the influence of factors: level of students, salary, professional training, social values, professional confession, and job enviroment toward to the choice of carrirer of accounting students with gender as a control variable. The research data is found by purposive sampling and convience sampling technics for undergraduate accounting students in Diponegoro University. There are 571 total population of students, with Slovin formula obtained 85 respondents consisting of 40 respondens of junior student and 45 respondens of senior student. To test some hypothesis in this research, researcher use Multinomial Logit method as data analyst tool.The result of the research shows that factors: professional training, social values, professional confession, and job enviroment influence the choice of carrier of accounting students. While level of students and salary factors not influence the choice of carrier of accounting students. 
Does Government Regulation No. 20 of 2015 Affect Auditor Independence? Widiatami, Anna Kania; Solikhah, Badingatus; Aeni, Ida Nur
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v10i2.12287

Abstract

This study aims to investigate whether the Government Regulations No 20 the Year 2015 regarding the rotation of auditors will affect auditor independence. This study conducted observations on mining companies listed on the IDX by dividing into two observation periods, namely before and after the regulations applied. The results showed no change in auditors' independence to issue going concern audit opinions influenced by Audit Firm (AF) tenure. Both before and after the regulations applied. However, there are changes in audit partner (AP) tenure in influencing auditor independence before and after the regulations applied. The article suggests that audit partner supervision by authorities and professional associations needs to be improved based on the results of the study. It includes increasing supervision and supervision from Audit Firm leaders on all audit teams in the field, from junior auditors and senior auditors to in-charge managers.
The Determinants of Manufacturing Firms' Transfer Pricing Decisions in Indonesia Badingatus Solikhah; Deni Dwi Aryani; Anna Kania Widiatami
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.5127

Abstract

The purpose of this study is to analyze the influence of tunneling incentives, corporate governance mechanisms, foreign operations, bonus mechanisms, and debt covenants toward transfer pricing. This study compares two proxies for transfer pricing variables: Related Party Transaction Asset and Liability (RPTAL) and Transfer Pricing Intensity (TPI). Manufacturing companies that have transactions with foreign related parties are employed in this study. The researchers purposively selected the Panel data from 24 companies in the period 2014 - 2018. There were 120 units analyzed using panel data regression. The research shows that transfer pricing practice via asset and liability transactions (RPTAL) and related parties receivables transaction is relatively high. The difference in the scope of measurement with the RPTAL and TPI causes differences n the study results in model 1 and model 2. Model 1 showed tunneling incentives, foreign operations, and debt covenants proved to have a significant positive effect. In model 2, it is found there is a positive association between tunneling incentives and transfer pricing.DOI: https://doi.org/10.26905/jkdp.v25i1.5127
Does Government Regulation No. 20 of 2015 Affect Auditor Independence? Anna Kania Widiatami; Badingatus Solikhah; Ida Nur Aeni
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1152.477 KB) | DOI: 10.22219/jrak.v10i2.12287

Abstract

This study aims to investigate whether the Government Regulations No 20 the Year 2015 regarding the rotation of auditors will affect auditor independence. This study conducted observations on mining companies listed on the IDX by dividing into two observation periods, namely before and after the regulations applied. The results showed no change in auditors' independence to issue going concern audit opinions influenced by Audit Firm (AF) tenure. Both before and after the regulations applied. However, there are changes in audit partner (AP) tenure in influencing auditor independence before and after the regulations applied. The article suggests that audit partner supervision by authorities and professional associations needs to be improved based on the results of the study. It includes increasing supervision and supervision from Audit Firm leaders on all audit teams in the field, from junior auditors and senior auditors to in-charge managers.
The Comparison of Islamic Governance Disclosure Practices in Indonesian Sharia Banks Ahmad Nurkhin; Agus Wahyudin; Fachrurrozie Fachrurrozie; Anna Kania Widiatami; Puji Novita Sari
AFEBI Islamic Finance and Economic Review Vol 4, No 02 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v4i02.437

Abstract

Islamic banks in Indonesia (Bank Syariah Mandiri, BNI Syariah dan BRI Syariah) have merged in 2021 to become Bank Syariah Indonesai (BSI). This study aims to compare the practice of Islamic Governance Disclosure (IGD) of Idonesian Islamic banks before the merger period. A descriptive quantitative research approach was used in this research. The sampling method used was purposive sampling with the criteria of three Islamic banks that carried out a merger in 2021. Islamic banks which were the samples of this study were Bank Syariah Mandiri, BRI Syariah and BNI Syariah. The observation period is 5 years (2014-2018). The documentation method is used for data retrieval using the check list tool. Content analysis method is used to analyze the data that has been obtained. This method is used to determine the IGD index which consists of three main indices, namely the Sharia Supervisory Board (DPS) disclosure index, the DPS report disclosure index, and the zakat disclosure index. The results showed that the three Islamic banks had a fairly good IGD index for 3 years. Bank Syariah Mandiri and BNI Syariah show the highest and most consistent IGD index for five consecutive years compared to BRI Syariah. The IGD Index for Bank Syariah Mandiri and BNI Syariah are the same in 2015-2017. The IGD index of BRI Syariah has fluctuated over the past five years.
Webinar Penguatan Model Pembelajaran Inovatif Untuk Menunjang Pembelajaran Daring Pada MGMP Ekonomi Kabupaten Kebumen Dwi Puji Astuti; Rediana Setiyani; Anna Kania Widiatami; Syam Widia
Surya Abdimas Vol. 6 No. 2 (2022)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v6i2.1760

Abstract

Guru memiliki peranan penting dalam proses pembelajaran di sekolah. Namun, pada kondisi pandemi masih banyak guru kesulitan dalam mendesain model pembelajaran. Ditinjau dari permasalahan tersebut, maka kegiatan pengabdian ini bertujuan untuk agar para guru yang tergabung di MGMP Ekonomi Kabupaten Kebumen memiliki kompetensi guru dalam pengembangan inovasi pembelajaran melalui penguatan model pembelajaran inovatif guna meningkatkan kualitas pembelajaran, serta memberikan kontribusi positif untuk peningkatan kompetensi guru dalam meningkatkan mutu pembelajaran sekolah. Pada masa pembelajaran daring guru dituntut untuk tetap bisa mengelola kelas dengan baik melalui penerapan model-model pembelajatan inovatif yang sesuai dengan kondisi peserta didik. Metode yang digunakan dalam pengabdian kepada masyarakat ini berbentuk ceramah, diskusi, dan praktik tentang penerapan model pembelajaran inovatif dengan mitra guru-guru yang tergabung dalam MGMP ekonomi di Kabupaten Kebumen. Materi yang disampaikan meliputi definisi model pembelajaran, jenis-jenis model pembelajaran, pengenalan e-modul sebagai media pembelajaran digital, serta implementasi e-book sebagai media pembelajaran. Hasil dari kegiatan pengabdian didapatkan para guru dapat memahami, merancang dan menerapkan model-model pembelajaran inovatif pada kegiatan belajar mengajar.
Obedience Pressure and Audit Judgment: Does The Auditor Personality Have A Role? Trisni Suryarini; Agung Yulianto; Shova Shovuro; Anna Kania Widiatami
Jurnal Kajian Akuntansi Vol 6, No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.5997

Abstract

AbstractThe purpose of this research is to analyze the effect of obedience pressure toward audit judgment by using personality as a moderating variable. This study collect data using a questionnaire on 56 respondens from external auditors in BPK (Audit Board) Representative of Central Java, Indonesia. The method of analysis in this research used Moderating Regression Analysis. The result of this research showed that obedience pressure has a negative effect on audit judgment. Moreover, it was determined that three of the personality traits,  namely openness to experience, conscientiousness, and neuroticism have significant effects on the relationship between obedience pressure and audit judgment. However other personality traits, that is extraversion and agreeableness do not have significant effects on the relationship between obedience pressure and audit judgment. Based on the results, the relationship between obedience pressure and audit judgment is affected by openness to experience, conscientiousness, and neuroticism.AbstrakTujuan dari penelitian ini adalah untuk menganalisis pengaruh tekanan ketaatan terhadap audit judgment yang dimoderasi oleh sifat kepribadian auditor. Paper ini menggunakan kuesioner untuk mengumpulkan data primer dari 56 responden yang merupakan auditor pada Badan Pemeriksa Keuangan (BPK) Perwakilan Jawa Tengah, Indonesia. Metode analisis dalam penelitian ini ketaatan berpengaruh negatif terhadap audit judgment. Selain itu, dari tiga sifat kepribadian auditor, yaitu keterbukaan terhadap pengalaman, kesadaran, dan neurotisisme memiliki pengaruh yang signifikan terhadap hubungan antara tekanan ketaatan dan audit judgment. Namun ciri-ciri kepribadian lainnya yaitu extraversion dan agreeableness tidak berpengaruh signifikan terhadap hubungan antara tekanan ketaatan dan audit judgment. Secara keseluruhan, hubungan antara tekanan ketaatan dan audit judgment dipengaruhi oleh sifat kepribadian openness to experience, conscientiousness, dan neuroticisme.
Do Managerial Ownership, Gender Diversity, and Intellectual Capital Matter in Predicting State-Owned Companies Financial Distress? Anna Kania Widiatami; Dhifah Amaliyah Fadli; Ida Nur Aeni; Ratieh Widhiastuti; Ahmad Nurkhin
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 10 No. 1 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v10i1.7757

Abstract

The downward movement of some Indonesian state-owned companies during the pandemic because of financial problems has resulted in more public scrutiny of the companies. Managers need to take extra caution to prevent the occurrence of financial distress. This study investigated the role of managerial ownership, gender diversity, and intellectual capital in predicting financial distress in state-owned companies. In doing so, three research hypotheses were formulated. Based on the purposive sampling method, 19 state-owned companies in the Indonesia Stock Exchange (IDX) were selected as the research sample. Secondary data from each company's annual report from 2017 to 2020 were documented, resulting in 76 firm-year data as the final sample. The panel data regression was applied to test the hypotheses. A robustness test was also carried out to check the result's consistency. The study reports that intellectual capital had a positive impact in predicting financial distress, while managerial ownership and gender diversity did not affect it. These results may provide insight for managers of state-owned companies to prevent financial distress earlier by increasing their intellectual capital.
Learning Styles, Sense of Classroom Community and Student Engagement In Hybrid Learning Saringatun Mudrikah; Anna Kania Widiatami
Edueksos Jurnal Pendidikan Sosial & Ekonomi Vol 12, No 01 (2023)
Publisher : Department of Tadris IPS FITK IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/edueksos.v12i01.13315

Abstract

ABSTRACTThe aims of this study were: to analyze differences in learning outcomes, learning satisfaction, a sense of class community, and student involvement between the experimental and control classes, to analyze the effect of learning styles on learning outcomes, learning satisfaction, a sense of class community, and student involvement. This type of research is a quasi-experimental, with a population of accounting education students. The sampling technique uses purposive. Data collection techniques in the form of tests and questionnaires. Data analysis techniques in the form of prerequisite tests and hypothesis testing. The results of the study are: there is no difference in learning outcomes and learning satisfaction between hybrid and face-to-face learning, in hybrid learning there is a difference in sense of classroom community with face-to-face learning, in hybrid and face-to-face learning there is also no difference in student engagement, overall learning style. has a positive effect on learning outcomes, learning satisfaction, and sense of class community, and learning styles have no effect on student engagementKeywords: Learning styles, Sense of Classroom Community, Students' engagement, Hybrid learning
Increasing Independence and Self-Management Ability of Santri Through “Kepemimpinan Bertumbuh” Motivation Training Ahmad Nurkhin; S Martono; Muhsin Muhsin; Anna Kania Widiatami; Satsya Yoga Baswara; Hasan Mukhibad
Indonesian Journal of Devotion and Empowerment Vol 5 No 1 (2023): June 2023
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v5i1.62493

Abstract

Islamic boarding schools and Santri are two important elements that can impact improving the quality of human resources in Indonesia. The problems community service partners face include Santri' independence and self-management abilities. To overcome this problem, the FE UNNES community service team offered Kepemimpinan Bertumbuh motivational training. Leadership is an important aspect that Santri must possess. The method of implementing the chosen community service activities is motivational training, an activity that can inspire and entertain. The community service team present the material enthusiastically, inspires and touches the Santri' hearts. The community service team has been trained in many training and motivational activities, so they have adequate abilities. The dedication team try to give the best by combining various presentation media. Community service activities have been held in two stages of implementation. The first was held on April 1 2022, with the target of activities namely the administrators of the As Salafy Al Asror Patemon Islamic boarding school, Semarang City. Second, it was held on July 7 2022, with Santri as activity participants. Both activities can run well, as seen by the presence and participation of activities. The first form of activity is Kepemimpinan Bertumbuh training, while the second form of activity is motivational training. The resource person for the activity was Ahmad Nurkhin, S.Pd., M.Sc., assisted by other community service teams. The caretaker of the boarding school, KH Al Mamnuhin Kholid, supports this activity and reinforces the importance of self-management, both by administrators and Santri. Pesantren dan santri merupakan dua elemen penting yang dapat berdampak pada peningkatan kualitas SDM di Indonesia. Permasalahan yang dihadapi mitra pengabdian diantaranya mengenai kemandirian dan kemampuan manajemen diri santri. Untuk mengatasi masalah ini, tim pengabdian FE UNNES menyodorkan training motivasi kepemimpinan bertumbuh. Kepemimpinan merupakan aspek penting yang harus dimiliki oleh santri. Metode pelaksanaan kegiatan pengabdian yang dipilih adalah training motivasi, sebuah kegiatan yang dapat menggugah dan menghibur. Tim pengabdian akan berusaha menyajikan materi dengan penuh semangat, menggugah, dan menyentuh hati santri. Tim pengabdian telah terlatih dalam banyak kegiatan training dan training motivasi, sehingga memiliki kemampuan yang memadai. Dengan menggabungkan berbagai media presentasi, tim pengabdian akan berusaha untuk memberikan yang terbaik. Kegiatan pengabdian kepada masyarakat telah diselenggarakan dalam dua tahapan pelaksanaan. Pertama, dilaksanakan pada tanggal 1 April 2022 dengan sasaran kegiatan yaitu pengurus pondok pesantren As Salafy Al Asror Patemon Kota Semarang. Kedua, dilaksanakan pada tanggal 7 Juli 2022 dengan santri sebagai peserta kegiatan. Kedua kegiatan dapat berjalan dengan baik dilihat dengan kehadiran dan partisipasi kegiatan. Bentuk kegiatan pertama adalah pelatihan kepemimpinan bertumbuh sedangkan bentuk kegiatan kedua adalah training motivasi. Narasumber kegiatan adalah Ahmad Nurkhin, S.Pd., M.Si. dibantu tim pengabdian lainnya. Pengasuh pondok, KH Al Mamnuhin Kholid sangat mendukung kegiatan ini dan memberikan penguatan pentingnya manajemen diri, baik oleh pengurus dan santri.
Co-Authors - FACHRURROZIE Afrida unti Fatimatuzzahro Agung Yulianto Agus Wahyudin Ahmad Nurkhin Anis Susanti Badingatus Solikhah Baswara, Satsya Yoga Deni Dwi Aryani Dhifah Amaliyah Fadli Dwi Puji Astuti DWI PUJI ASTUTI Eka Susanti Hasan Mukhibad Ida Nur Aeni Ida Nur Aeni, Ida Nur Mudrikah, Saringatun Muhsin, Muhsin Nur Cahyonowati Pitaloka, Lola Kurnia Puji Novita Sari Ratieh Widhiastuti S Martono Shova Shovuro Trisni Suryarini Widia, Syam