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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi Sarwahita : Jurnal Pengabdian Kepada Masyarakat International Journal of Engagement and Empowerment (IJE2) International Journal of Education, Social Studies, And Management (IJESSM) Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Riset Pendidikan dan Pengajaran (JRPP) Jurnal Akuntansi, Perpajakan dan Auditing
Dwi Handarini, Dwi
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Firm Size, Solvabilitas, Peringkat Obligasi, dan Corporate Governance Terhadap Yield Obligasi Korporasi Noviana, Natasya; Gurendrawati, Etty; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.07

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh beberapa faktor internal seperti firm size, solvabilitas, peringkat obligasi dan corporate governance terhadap yield obligasi korporasi. Populasi dalam penelitian ini adalah obligasi korporasi yang diperdagangkan selama periode pengamatan, yaitu 1 Januari 2020-31 September 2021. 170 data sampel dipilih setelah pemilihan sampel dengan metode purposive sampling. Jenis data dalam penelitian ini adalah unbalanced data panel. Teknik analisis dalam penelitian ini adalah regresi data panel dengan model regresi yang terpilih adalah fixed effect model. Hasil pengujian hipotesis menyatakan bahwa secara parsial firm size, kepemilikan manajerial, dan dewan komisaris independen berpengaruh terhadap yield obligasi, sedangkan solvabilitas, peringkat obligasi, dan komite audit secara parsial tidak berpengaruh terhadap yield obligasi. Secara simultan, firm size, solvabilitas, peringkat obligasi, dan corporate governance berpengaruh terhadap yield obligasi. Bagi investor, penelitian ini dapat dijadikan pertimbangan sebelum memutuskan berinvestasi pada suatu obligasi. Risk-averse investor sebaiknya berinvestasi pada obligasi yang diterbitkan perusahaan yang asetnya besar, kepemilikan saham oleh manajemen kunci yang rendah, dan mengangkat dewan komisaris indipenden minimal sesuai peraturan yang berlaku.
Analisis Pengaruh Financial Distress, Debt Default, dan Profitabilitas Terhadap Opini Audit Going Concern Sugiharto, Ganang Ayom; Utaminingtyas, Tri Hesti; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.14

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, debt default, dan profitabilitas terhadap opini audit going concern. Variabel independen dalam penelitian ini adalah financial distress, debt default, dan profitabilitas serta variabel dependen dalam penelitian ini adalah opini audit going concern. Penelitian ini menggunakan data sekunder, yaitu laporan keuangan perusahaan sektor industri pada tahun 2019-2021 yang telah diaudit. Sampel dipilih berdasarkan kriteria yang telah ditetapkan oleh menggunakan metode purposive sampling dan mendapatkan jumlah sampel sebanyak 126 data dari 42 perusahaan yang memenuhi kriteria. Penelitian ini menggunakan metode analisis regresi logistik. Hasil penelitian ini membuktikan bahwa Financial Distress berpengaruh positif signifikan terhadap Opini Audit Going Concern sedangkan variabel Debt Default dan Profitabilitas tidak berpengaruh signifikan terhadap Opini Audit Going Concern.
Peran Moderasi Dewan Komisaris Independen terhadap Faktor-Faktor yang Memengaruhi Perataan Laba Wirawan, Vincent; Ulupui, I Gusti Ketut Agung; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.06

Abstract

This study was conducted with the aim of investigating the moderating role of the board of independent commissioners on the factors affecting income smoothing. The sample was selected based on the criteria set by researcher using purposive sampling method resulting with 21 selected companies from 58 infrastructure companies listed on the Indonesia Stock Exchange (IDX) in 2017 to 2021. This study is using the logistic regression analysis method with SPSS Statistic 25. The results of this study indicate that profitability has an influence on income smoothing practices and the board of independent commissioners are able to weaken the influence of profitability to income smoothing practices. However, leverage and firm size have no effect on the income smoothing practices. While the board of independent commissioners are not able to moderate the effect of leverage to income smoothing practices, but the board of independent commissioners are able strengthens the effect of firm size to income smoothing practices.
The Effect of Financial Distress, Company Size, Earning Persistence, and Profitability on Accounting Conservatism Farid , Satria Rachman; Zakaria, Adam; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.02

Abstract

This study aims to investigate the effect of financial distress, firm size, earning persistence, and profiability on accounting conservatism. This research is a quantitative research and uses secondary data which consists of financial reports. The dependent variable in this research is accounting conservatism. The independent variables in this research are financial distress, firm size, earning persistence, and profiability which measures by ROA. The unit of analysis and population which use in this research are companies which categorized in sector Consumer Non-Cyclical subsector beverages and processed food listed on Indonesia Stock Exchange for periods of 2017 – 2021. This research uses pusposive sampling method amounting 76 observation datas in type of unbalanced panel data. The results in this research are financial distress and profitability partially have a negative effect on accounting conservatism. Whereas, firm size and earning persistence partially do not affect the accounting conservatism. Based on those results, a companies which have a high level of financial distress are tend to loosen their accounting conservatism because the high level of financial distress is a bad news for investors and creditors whilst managers will attend to cover up this issue by loosen the accounting conservatism. Companies which have a high level of profitability will tend to loosen the accounting conservatism to manage their existence on public. Companies which have a low level of profitability are tend to strengthen the accounting conservatism as the evaluation material of the issue on low level profitability. For investors and creditors, this research is expected to be a refference for business decision. For manager, this research is expected to be a refference on implementation of accounting conservatism policy.
Pengaruh Gender, Locus of Control, Kompleksitas Tugas, dan Pengalaman Auditor Terhadap Audit Judgement Setyawan, Diki; Pahala, Indra; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 3 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0403.02

Abstract

An auditor is a profession whose job is to reveal the truth of the information contained in a company's financial reports. Audit judgment is the auditor's decision on an idea, opinion, event, status and others that will influence the audit opinion. This research was conducted with the aim of obtaining empirical evidence regarding Gender, Locus of Control, Task Complexity, and auditor experience in the Application of Audit Judgment. This research uses primary data with a sample of internal auditors representing BPKP DKI Jakarta Province. The sampling technique in this research used convenience sampling with 70 respondents. Hypothesis testing in this research uses Structural Model Partial Least Square (SEM-PLS) using SmartPLS 3.0 software. Based on the results of the analysis in this research, it can be concluded that: (1) gender has a negative effect on audit judgment, (2) locus of control has a positive effect on audit judgment, (3) task complexity has a negative effect on audit judgment, and (4) Auditor Experience has a positive effect on audit judgment.
Pengaruh Financial Literacy dan Financial Attitude Terhadap Financial Management Behavior dengan Mediasi Locus of Control Pricilla, Ani; Yusuf, Muhammad; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0501.14

Abstract

In this study, the role of locus of control in mediating the relationship between financial management behavior and financial literacy and attitude will be examined and tested. Quantitative methods are used with non-probability sampling using purposive sample techniques. The research primary data was collected through a questionnaire obtained from a total sample of 71 students of the Bachelor of Accounting, State University of Jakarta and processed using the PLS-SEM technique with SmartPLS 4.0. The results concluded that Financial Literacy and Financial Attitude significantly have a positive effect on Financial Management Behavior. In addition, both variables significantly have a positive effect on Financial Management Behavior through mediated by Locus of Control. This study provides a theoretical contribution to the Theory of Planned Behavior and contributes implications for students, especially in Bachelor of Accounting as one of the graduate competencies is as a financial analyst who needs to have good financial management behavior skills.
Analisis Reaksi Pasar Modal Terhadap Pemilu Presiden Indonesia Tahun 2024 Pratama, Muhammad Raihan; Handarini, Dwi; Zairin, Gentiga Muhammad
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.04

Abstract

This study was conducted to determine the reaction of the Indonesian capital market to the 2024 Indonesian Presidential election event.The sample in this study was taken by purposive sampling method with the results of 921 companies listed on the Indonesia Stock Exchange (IDX). This study uses secondary data obtained from the official IDX website. Hypothesis testing in this study using the Wilcoxon Test with the results found significant differences in abnormal returns before and after the announcement of election results by the KPU and the reading of the Constitutional Court's decision. There was no significant difference in trading volume activity before and after the announcement of the election results but a significant difference was found before and after the reading of the Constitutional Court's decision.
Analisis Pengelolaan Keuangan Desa Menggunakan Aplikasi Sistem Keuangan Desa (Siskeudes) di Desa Kabupaten Bogor Setiawan, Arbi; Prihatni, Rida; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 3 (2024): (Fortcoming) Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0503.10

Abstract

This study is to determine the implementation of the village financial system (Siskeudes) in two villages of Bogor Regency and its obstacles starting from the stages of planning, implementation, administration, reporting and accountability in accordance with Permendagri Number 20 of 2018 concerning village financial management. Two villages in Bogor Regency, namely Bojonggede Village (Suburban Village) and Pamegarsari Village (Tourism Village). This research uses a descriptive-qualitative approach with interview and documentation techniques. The consequences of the study display that Bojonggede Village and Pamegarsari Village manipulate village price range using the siskeudes application according with Permendagri Number 20 of 2018, but the information media for the APBDes report in Pamegarsari Village is only through banners and the village website is not running well. The obstacle is the change in the budget in the preparation of the GWP (Government Work Plan) which must be based on the Regent Regulation and the change of the village cash account this year from Bank BRI to Bank BJB because it is to facilitate transaction matters.
Analisis Rasio Keuangan untuk Memprediksi Kondisi Financial Distress Perusahaan Consumer Cyclicals Burnika, Erwin; Pahala, Indra; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.08

Abstract

Penelitian ini bertujuan untuk menganalisis peran Return on Asset (ROA), Cash Ratio, Debt to Equity Ratio (DER), dan Total Asset Turnover terhadap Financial Distress perusahaan Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia pada tahun 2020 - 2023. Penelitian ini dilakukan dengan menggunakan metode analisis regresi data panel dengan menggunakan bantuan perangkat lunak E-views 12. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari 212 sampel data yang terdiri dari 53 laporan keuangan perusahaan selama periode 2020 – 2023.. Hasil dari penelitian menujukan bahwa: (1) Return on Asset (ROA) berpengaruh negatif dan signifikan terhadap Financial Distress. (2) Cash Ratio berpengaruh negatif dan signifikan terhadap Financial Distress. (3) Debt to Equity Ratio (DER) tidak berpengaruh terhadap Financial Distress. (4) Total Asset Turnover (TATO) berpengaruh negatif dan signifikan terhadap Financial Distress. (5) Return on Asset (ROA), Cash Ratio, Debt to Equity Ratio (DER), dan Total Asset Turnover (TATO) secara bersama-sama berpengaruh terhadap Financial Distress.
Penyusunan Laporan Keuangan Yayasan Pondok Pesantren Nurul Ibad Jakarta Timur Berdasarkan ISAK 335 dengan Program Akoontan.com Putri, Septyana; Handarini, Dwi; Sasmi, Aji Ahmadi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 5 No 2 (2024): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0502.14

Abstract

In the digital era, technology is transforming various aspects of life, including accounting regulations. Applications like Akoontan.com facilitate transaction recording and financial report preparation in compliance with ISAK 335 for non-profit organizations. This study explores the implementation of Akoontan.com at Nurul Ibad, East Jakarta Islamic Boarding School, using a Research and Development (R&D) design with the ADDIE model. Data was collected through interviews and foundation documents. The results indicate that the use of Akoontan.com simplifies the preparation of financial reports, enhancing transparency, accountability, and operational efficiency. The study recommends more in-depth data collection and a longer research period, as well as the development of a more effective and efficient financial report preparation module for the foundation in accordance with ISAK 335 using Akoontan.com.
Co-Authors Achmad Fauzi Apriani, Riska Gabrie ATI SUMIATI, ATI Ayyasyi, Alwan Burnika, Erwin Choirul Anwar Dianta, Karuniana Etty Gurendrawati, Etty Farid , Satria Rachman Haneul Hidayat, Nurdin I Gusti Ketut Agung Ulupui Indra Pahala KARTIKOWATI, RR. SRI Karuniana Dianta A. Sebayang, Karuniana Dianta A. Khairunnisa, Hera Kurnianti, Destria Lasniroha, Magdalena Malzara, Vidia Ratu Balqis Mardi Marsofiyati Muhammad Yusuf Muharyadi, Amril Mundhiharno Nasution, Hafifah Noviana, Natasya Pratama, Muhammad Raihan Pricilla, Ani Purwohedi, Unggul Putri, Septyana Rahmah, Nafilah Alfa Respati, Dwi Kismayanti Rida Prihatni safitri, gita Santi Susanti, Santi Sari, Rini Nurmala Sasmi, Aji Ahmadi Setiawan, Arbi Setyawan, Diki Sri Zulaihati, Sri Sugiharto, Ganang Ayom Tri Hesti Utaminingtyas, Tri Hesti Wirawan, Vincent Wirologo, Haryo Kuncoro Wulandari, Arista Yaacob, Mohd Hasimi Zairin, Gentiga Muhammad Zakaria, Adam