Article Per Year (5 Year)
p-Index From 2019 - 2024
2.517
P-Index
This Author published in this journals
All Journal Widya Warta Jurnal Akuntansi Multiparadigma Akuisisi : Jurnal Akuntansi Accounting Analysis Journal al-Uqud : Journal of Islamic Economics SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Reswara: Jurnal Pengabdian Kepada Masyarakat Sricommerce: Journal of Sriwijaya Community Services
Media Kusumawardani, Media
Faculty Of Economics, Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
PENGARUH SIZE, KEMAKMURAN, UKURAN LEGISLATIF, LEVERAGE TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA Kusumawardani, Media
Accounting Analysis Journal Vol 1 No 1 (2012): July 2012
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v1i1.453

Abstract

ANALISIS PENGARUH KOMUNIKASI INTERPERSONAL TERHADAP MOTIVASI BERPRESTASI MAHASISWA DI MATA KULIAH KESEKRETARIATAN DENGAN KONSEP DIRI SEBAGAI VARIABEL MEDIASI PADA MAHASISWA JURUSAN ADMINISTRASI BISNIS POLITEKNIK NEGERI MADIUN Lisdiantini, Netty; Mirza Syafitri, Eva; Kusumawardani, Media
Widya Warta No. 01 Tahun XLI/Januari 2017
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.99 KB)

Abstract

The objective of the research was to figure out the impact of interpersonal communication relationship on the student acievement motivation with the self-concept as the mediating variable. This research examined the direct effect of self-concept on the student achievement motivation, the direct effect of interpersonal communication on the student achievement motivation, and the indirect effect of interpersonal communication on the student achievement motivation. The object of the research was the 3rd semester students of Business Administration study program, State Polytechnic of Madiun in 2015. The data of the research were based on the number of population. The data used were primary and secondary data. The data were analized using multiple regression with SPSS. This research indicated that the interpersonal communication had direct effect on the self-concept. This self-concept directly affected the student achievement motivation. The result of this research also indicated that the interpersonal communication only indirectly affected the student achievement motivation through the self-concept.
Dampak Aktifitas Merger Dan Akuisisi Kepada Biaya Hutang Pada Perusahaan Di Indonesia Media Kusumawardani; Achmad Soediro; Fardinant Adhitama; Muhammad Farhan; Desri Yanto
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.845

Abstract

The research is related to the cost of debt that occurs when companies carry out merger and acquisition activities in the 2010-2018 period. The independent variable of this research is the cost of debt, the dependent variable is the revaluation of assets, the addition of new assets, and the addition of new guarantees, while the control variables are firm size, leverage, ratio of assets. The purpose of this study was to determine the impact of changes in assets on mergers and acquisitions activities carried out by the company on the cost of debt. The objects of this research are companies listed on the Indonesia Stock Exchange 2010-2018 that carry out mergers and acquisitions. Data collection method, using purposive sampling method and resulted in 62 companies that meet the requirements for research. The type of data used is secondary data. Data were analyzed using multiple regression analysis with the help of Eviews10. In this study, the revaluation of assets, the addition of new assets, and the addition of new collateral do not have a significant effect on the cost of debt. The results of other studies show that among the three control variables, firm size, the ratio of assets does not have a significant effect, while leverage shows a positive effect on the cost of debt.
Socialization and Training of Article 23 Income Tax in Kerinjing Village, Ogan Ilir District Anton Indra Budiman; Ermadiani Ermadiani; Rina Tjandrakirana; Achmad Soediro; Media Kusumawardani; Fardinant Adhitama; Hasni Yusrianti
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.62

Abstract

The implementation of laws and regulations regarding villages still has many problems that must be addressed properly and as early as possible. Problems start from the aspect of human resources, regional and village regulations that have not been compiled, the readiness of village documents that are not yet available and so on. Training on Income Tax Article 23 is expected to be able to provide solutions to aspects of improving human resources. The objects of this community service activity are all village government officials who are responsible for managing village finances. The training given to training participants uses the pedagogical learning method, where the speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participant. Community service activities are carried out in Kerinjing Village and carried out within 2 days. The results of this training can be concluded that: 1) The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district in relation to Income Tax Article 23 is very large; 2) There is a suitability of training material with the needs of village officials to increase understanding of Article 23 Income Tax; 3) There is a positive response seen from the enthusiasm of the training participants to participate in service activities; 4) There needs to be assistance for village officials in calculating, calculating, paying, reporting in relation to Income Tax Article 23. Especially in relation to tax notification (SPT) both periodic and annual SPT.
Literasi Ekonomi Islam menuju Pusat Industri Halal Dunia Achmad Soediro; Media Kusumawardani; Muhammad Farhan; Fardinant Adhitama; Hasni Yusrianti; Abdul Bashir; Ichsan Hamidi
Sricommerce: Journal of Sriwijaya Community Services Vol 2, No 1 (2021): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v2i1.34

Abstract

Pengabdian ini termasuk pada kegiatan pada bidang aplikasi iptek dan pengembangan seni budaya lokal yang berfokus pada pemberian materi dengan tema ekonomi islam sesuai pada kebutuhan mitra yaitu SMA IT Bina ilmi yang melibatkan guru dan murid di sekolahan tersebut. Kegiatan ini direncanakan dilakukan di bulan November.
Maqashid Syari'ah in Practical Sustainability Report: A Case Study of BUMN in South Sumatra Muhammad Farhan; Media Kusumawardani; Abdul Bashir; Achmad Soediro
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 2, June 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i2.173-190

Abstract

The purpose of this study was to determine the effect of economic, environmental and social aspects on the form of disclosure of maqashid syari’ah in the sustainability report company’s. The data used is individual data with a sample of 352 people who work for state-owned companies operating in the South Sumatra region. This study uses quantitative methods by applying multiple linear regression models. The findings in this study indicate that jointly the indicators adopted from the Global Reporting Initiative (GRI) grouped on economic, environmental, and social aspects have a significant and positive effect on the disclosure of Maqashid Syari'ah in the sustainability reports. The implication of this research implicitly reveals that GRI indicators covering economic, environmental, and social aspects in companies have a big role in realizing goodness while avoiding bad, or benefit (maslahat) and rejecting madharat
MENGKRITISI LAPORAN KEUANGAN MASJID BERDASAR PSAK 45 DAN 109 Media Kusumawardani; Muhammad Farhan; Desri Yanto; Fera Widyanata
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 2 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (470.519 KB) | DOI: 10.22441/profita.2019.v12.02.010

Abstract

This study discusses the description of mosque financial statements. The purpose of this study is to determine whether the mosque has implemented the preparation and reporting of mosque finances in accordance with the standards. The standard adopted is PSAK 45 and PSAK 109. In addition, this study also wants to explore the preparation and reporting of mosque finances and the role of the management in developing the mosque financial compilation and reporting. The object of this research is four different types of mosques in Palembang. These mosques are the Historical Mosque, the Great Mosque, the Great Mosque, and the Public Sector Mosque. The type of data used are primary and secondary data. Primary data is obtained based on interview respondents, while secondary data is obtained from the financial statements of each mosque. In this study it was found that all the mosques contained in this study did not apply the PSAK 45 and PSAK 109 standards. Financial preparation and reporting is limited to cash flow statements. While the management's role in developing mosque financial reports has not been meaningful enough to make mosque financial reports according to standards based on PSAK 45 and PSAK 109.
IMPLIKASI MANAJEMEN LABA TERHADAP KONVERGENSI IFRS (INTERNATIONAL FINANCIAL REPORTING STANDARDS) DI INDONESIA Media Kusumawardani
AKUNTABILITAS Vol 11, No 2 (2017): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v11i2.8931

Abstract

This paper addresses the question whether International Financial Reporting Standards (IFRS) is associated with lower earnings management.  The objective of this study is to examine the effect of IFRS convergence on the earnings management of Indonesian  firms by using audit quality as moderating variable. The research also includes several control variables (size, leverage, operating cash flow). The research objects were the manufacturing companies listed in Indonesia Stock Exchange from 2010-2013. The method of data collection is random sampling method and resulted 312 firms observation. Type of data are secondary data in the form of financial statement as the media manufacturing companies. The data were analyzed by using multiple regression analysis with Eviews8. In this research, the IFRS convergence is found not to have significant effect on earnings management and  the IFRS convergence with audit quality as moderating variable is found not to have significant effect on earnings management. The other result indicates that among the three control variables, size leverage and operating cash flow indicate the negative effect on earnings management. This research indicate that mandatory adopters of IFRS in Indonesia cannot be associated with lower earnings management.
Dampak Pandemi Covid-19 pada Kualitas Laporan Keuangan Indonesia Media Kusumawardani; Sri Maryati; Fardinant Adhitama; Achmad Soediro; Muhammad Farhan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.929

Abstract

This study wants to examine the impact of COVID-19 on the quality of financial reports in Indonesia. The independent variable in this study is covid19, while the dependent variable is the quality of financial statements. The research sample consists of 432 manufacturing companies listed on the Indonesia Stock Exchange that report regularly from 2018 to 2020. The data collection method uses a purposive sample and this study uses secondary data. The study was tested using the SPSS program. The results of the study show that COVID-19 has a negative effect on the quality of financial reports. This study also shows that there is a difference between the quality of financial reports before Covid-19 and the quality of financial reports after Covid-19. The quality of financial reports (2018) has a difference to the quality of financial reports (2020). The quality of financial reports (2019) has a difference in the quality of financial reports (2020). In addition, based on descriptive data, the average quality of financial reports in the sample has decreased during covid19.
PENINGKATAN PENCATATAN AKUNTANSI KEUANGAN PRIBADI DAN KELUARGA MELALUI METODE MANUAL DAN METODE TEKNOLOGI BERBASIS APLIKASI Media Kusumawardani; Sri Maryati; Ferdinant Adhitama; Dwirini Dwirini; Achmad Soediro; Muhammad Farhan
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.1920

Abstract

Desa Muara Penimbung Ulu merupakan desa yang memiliki permasalahan pada masyarakatnya mengenai pencatatan keuangan. Sebagian besar masyarakat desa memiliki kendala mengenai pengelolaan keuangan. Bebarapa dari masyarakat tidak pernah melakukan pencatatan akuntansi keuangan pribadi ataupun keluarga. Kegiatan pengabdian ini bertujuan untuk memberikan pemahaman dan keahlian dalam pencatatan akuntansi keuangan baik untuk keuangan pribadi ataupun keluarga. Metode pelaksanaan pengadian dilakukan dengan pemberian materi, monitoring dan evaluasi. Pemberian materi dilakukan dengan pendekatan cermah, tutorial, diskusi interaktif, simulasi. Sedangkan monitoring dan evaluasi dilakukan untuk menyelesaikan permasalahan saat mayarakat melakukan pencatatan secara mandiri. Hasil dari kegiatan pengabdian, masyarakat memahami terkait materi yang disampaikan dan sebagian besar masyarakat lebih nyaman melakukan pencatatan dengan metode manual
Co-Authors Abdul Bashir Achmad Soediro Adhitama, Fardinant Budiman, Anton Indra Desri Yanto Dinda Safira Dwirini Dwirini Ermadiani, Ermadiani Fera Widyanata Ferdinant Adhitama HASNI YUSRIANTI Ichsan Hamidi Mirza Syafitri, Eva Muhammad Farhan Muhammad Farhan Muhammad Farhan Muhammad Farhan Netty Lisdiantini Noraini Nasirun Patmawati Patmawati Patmawati Patmawati Rasyid Redho Soediro, Achmad Sri Maryati Tjandrakirana, Rina