Papers by Dewi Susilowati
Owner, Jun 30, 2024
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International Journal of Scientific & Technology Research, Mar 25, 2014
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Akuntansi : Jurnal Akuntansi Integratif
The purpose of this study is to confirm the effect of debt-to-equity (DER), price-to-earnings (PE... more The purpose of this study is to confirm the effect of debt-to-equity (DER), price-to-earnings (PER) and return on equity (ROE) on service stock prices banks of companies registered on the Indonesian Stock Exchange for the period 2017 -2021. Population used in this study is the same as a sample of 6 companies that is company banking which registered in index Infobank 15 by consecutively during the period 2017-2021 with 30 financial statements. Sample determined with technique purposive sampling. The data used in this study are secondary data. The analytical method used is multiple linear regression. Research results show that the part of the debt-to-equity ratio (DER) has a negative effect and important for stock prices in the banking sector companies period 2017-2021. Price Earning ratio (PER) partially positive effect and significant to Price Share on company banking period 2017-2021. Return On Equity (ROE) by Partial take effect positive and significant to Price Share on company b...
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The purpose of this study was to identify the transparency and accountability of village funds’fi... more The purpose of this study was to identify the transparency and accountability of village funds’financial management. This research was conducted by exploring the implementation of Law No. 6/2014 from the perspective of village officials in Banyumas Regency. This research approach is qualitative with a case study method. Data collection was carried out using participatory observation approaches, in-depth interviews, documentation of evidence, and focus group discussions. The research was conducted on village officials in 20 villages from 4 districts in Banyumas. The results showed that transparent and accountable village financial reporting by the village head and village officials by Law No.6 of 2014 concerning villages, was still low. About budget accountability, there are still many villages that have not drafted village regulations related to village financial management policies. The results of interviews with village secretaries showed that only six villages admitted that they ...
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Akuntabilitas, Aug 16, 2018
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Kompartemen : Jurnal Ilmiah Akuntansi
Laju perekonomian di dunia berkembang dengan pesat. Sumberdaya bertumbuh di negara maju maupun ne... more Laju perekonomian di dunia berkembang dengan pesat. Sumberdaya bertumbuh di negara maju maupun negara berkembang seperti Indonesia. Perusahaan secara dinamis memenuhi tuntutan pasar dan tuntutan eksternal, serta mengoptimalkan keberhasilan dan kesejahteraan pemilik saham sebagai upaya untuk memaksimalkan nilai perusahaan. Tujuan penelitian ini untuk menguji pengaruh positif kepemilikan keluarga, institusional, blockholder serta dewan direksi terhadap kinerja perusahaan. Sampel yang digunakan adalah perusahaan sektor consumer goods industry di Indonesia. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga tidak berpengaruh terhadap kinerja perusahaan, kepemilikan institusional berpengaruh negatif terhadap kinerja perusahaan, kepemilikan blockholder dan dewan direksi berpengaruh positif terhadap kinerja perusahaan terhadap kinerja perusahaan.
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Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
The Balanced Scorecard can translate the organization's vision and mission into operational o... more The Balanced Scorecard can translate the organization's vision and mission into operational objectives and measure performance from four perspectives: finance, customers, internal business processes, and learning growth. The purpose of this study was to measure the performance of Persahabatan Hospital using the Balanced Scorecard method. This study used qualitative methods with secondary data published by Persahabatan Hospital in 2020 and 2021 and interviews with informants. The results show that from a financial perspective, the hospital's income growth indicator has increased by 19.67%, and the ROA indicator increased by 0.41%. From a customer perspective, the hospital has seen an increase of 26.5%. From the internal business process perspective, it has been said to be good because it is in line with the vision and mission of Persahabatan Hospital. From a learning growth perspective, employee retention decreased by 25%. These four perspectives of the Balanced Scorecard hav...
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Kosmik Hukum
The COVID-19 pandemic has had a significant impact on the economy, and the banking industry is no... more The COVID-19 pandemic has had a significant impact on the economy, and the banking industry is no exception. The impact of the pandemic on the banking industry, namely the decline in bank health. Various efforts have been made by the government to revive the banking industry, one of which is the issuance of OJK regulation Number 11/PJOK.03/2020 concerning "National Economic Stimulus as a Countercyclical Policy for the Impact of the 2019 Covid Spread". This study aims to compare the ratio of non-performing loans/financing (NPL/NPF) and banking profitability in Indonesia before and after the COVID-19 pandemic and the implementation of the new normal. The object of this research is the banking industry, both conventional and sharia in Indonesia, with an observation period of 12 months from November 2019-November 2020. The sampling method uses purposive sampling, namely sampling according to the research objectives, and produces a sample of 38 conventional banking and 33 Islam...
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Journal of Economics, Business & Accountancy Ventura, 2018
The purpose of this study was to determine the effect of understanding on tax accounting, tax jus... more The purpose of this study was to determine the effect of understanding on tax accounting, tax justice toward tax compliance on SMEs tax. The research method applied in this study is quantitative deductive method. The population taken were SMEs registered in Department of Cooperatives SMEs, Trade and Industry in Banyumas, Purbalingga and Cilacap. The data were collected by using convenience sampling. They were collected through questionnaires and semi-structured interviews with 115 SMEs. The finding shows that the SMEs tax compliance is influenced by understanding on tax accounting and tax justice. In addition, this study also reveals that the majority of SMEs have lack of understanding about tax accounting and most respondents still doubt about tax justice. Thus, the recommendation of this research is to conduct a judicial review of Government Regulation No. 46 Year 2013 to conform to the principle of tax fairness, transparency in the field of taxation should be improved, and the bo...
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Reviu Akuntansi dan Bisnis Indonesia, 2021
Latar Belakang: Data Badan Wakaf Indonesia (BWI) tahun 2019 menunjukkan bahwa negara Indonesia me... more Latar Belakang: Data Badan Wakaf Indonesia (BWI) tahun 2019 menunjukkan bahwa negara Indonesia memiliki potensi aset wakaf per tahun mencapai Rp 2.000 triliun dengan luas tanah wakaf mencapai 420 ribu hektare. Sementara potensi wakaf uang di Indonesia dalam setahun mencapai Rp 77 triliun namun pengumpulan yang terealisasi hanya sebesar Rp 185 miliar atau hanya 0,24% dari potensinya. Rendahnya realisasi potensi wakaf uang juga mencerminkan rendahnya minat masyarakat yang tentunya disebabkan oleh berbagai macam faktor. Oleh karena itu, penelitian ini bertujuan untuk meneliti lebih lanjut faktor-faktor yang diduga berpengaruh terhadap minat berwakaf uang.Tujuan: Penelitian ini bertujuan untuk menganalisis dan memprediksi pengaruh religiusitas dan literasi wakaf terhadap minat berwakaf uang serta menganalisis dan memprediksi peran akuntabilitas dalam memoderasi pengaruh religiusitas dan literasi wakaf terhadap minat berwakaf uang.Metode Penelitian: Populasi pada penelitian ini ialah ang...
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Penelitian ini bertujuan untuk mengetahui, menggali, dan menganalisis sejauh mana minat mahasiswa... more Penelitian ini bertujuan untuk mengetahui, menggali, dan menganalisis sejauh mana minat mahasiswa akuntansi untuk berkarir menjadi auditor eksternal dengan dikaitkan pada pengetahuan mereka mengenai Undang-Undang Nomor 5 Tahun 2011 Selain itu, untuk menganalisis lebih detail tentang minat mahasiswa akuntansi dalam berkarir sebagai auditor eksternal, penelitian ini juga turut menganalisis mengenai sejauh mana kompetensi mahasiswa untuk mengikuti ujian sertifikasi profesi tersebut. Penelitian ini dilakukan menggunakan metode kualitatif dengan teknik pengambilan data menggunakan wawancara dan Focus Group Discussion (FGD) dengan melibatkan dua belas informan yang merupakan berasal dari tiga angkatan berbeda, yaitu angkatan 2015, 2016, dan 2017 pada salah satu perguruan tinggi negeri di Purwokerto. Berdasarkan penelitian yang telah dilakukan, ditemukan fakta bahwasannya dari kedua belas informan yang diwawancarai ditemukan fakta bahwa hanya sekitar 33 persen dari mereka yang benar-benar...
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Abstract: Conventionalaccountinghas limitationsin responding tothe impact ofexternalitiesgenerate... more Abstract: Conventionalaccountinghas limitationsin responding tothe impact ofexternalitiesgenerated bythe operations ofthe company. This was the background of social and environmental accounting study. Externalitiesthat are notrespondedpositivelywillaffect thelegitimacy ofthe business, so thatthe continuity ofthe company's operationsdisturbed. Therefore, notonlyfinancial informationis neededbutmore comprehensiveinformation. Inthis research, thedisclosure-scoring methodologybasedoncontent analysistomeasure thesecondary data obtainedfromannual report.As for theunitof analysisisthe top eightoil and gascompaniesarethe largestproducerof oil and gasproductionin Indonesia.The results ofthe measurementofsocialand environmentaldisclosure, socialand environmentalperformance, environmentalexposure,andenvironmentalcontent, using disclosure-scoring, usedfordescriptiveandstatisticalanalysisto determine the relationshipand its effect oneconomicperformance. The research provesthat theimpact oft...
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IOP Conference Series: Earth and Environmental Science
Labor Fishermen poverty has been an issue for a long time. Several factors cause fishermen povert... more Labor Fishermen poverty has been an issue for a long time. Several factors cause fishermen poverty, environmental conditions of resources, culture, and structural. The purpose of this paper is to propose a community empowerment model, especially labor that the government can carry out in collaboration with universities and industry. The model formulated in this paper is compiled by conducting a study of the fishermen’s life in the village of Menganti Cilacap. In-depth interviews with fishermen and the village government are done to collect the data. An analysis was conducted to identify fishermen’s needs through government cooperation with universities and industries related to fishermen. The Triple Helix strategy, in this case, is carried out by researchers from Jenderal Soedirman University (university), the Menganti regional government, and the Department of Industry, Trade and Cooperatives (government), and the Mina Sidat Bersatu Cooperative (Industry). Implementing the triple h...
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Jurnal Ekonomi, Bisnis, dan Akuntansi
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JESI (Jurnal Ekonomi Syariah Indonesia)
The purpose of this study is to analyze the accountability between reporting information ZIS (Alm... more The purpose of this study is to analyze the accountability between reporting information ZIS (Alms, infaq and sadaqah) institutions revealed Zakat Institution with the concept of Shariah Accounting. This study uses the method of documentation and observation to management ZIS (Alms, infaq and sadaqah) is done based on those in item concept Shariah Accounting by analyzing report on the use ZIS (Alms, infaq and sadaqah) based on three aspects is god, human, and nature. The results of this study indicate that management ZIS (Alms, infaq and sadaqah) in BAZNAS Kebumen there is still deficiencie in conformity with the concept Shariah Accounting aspects of God, human, and nature has been done by BAZNAS Kebumen.Keywords: Accountability, Shariah Accounting, Zakat Institution
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The purpose of this study is to measure and analyse the accountability of zakat institutions in I... more The purpose of this study is to measure and analyse the accountability of zakat institutions in Indonesia which is based on local wisdom values. This study is conducted with qualitative approach by using BAZNAS Kebumen Regency as the research sample. The result shows that for the past 4 years, there have been fluctuations in zakat disbursement program at BAZNAS Kebumen. In addition, this study also examines how the zakat institution has improved in terms of disbursement activities. The result of this research is expected to be useful for future discussions on the potential ways to prevent corruption of zakat funds in Indonesia. Thus, the outcomes of the discussions would be useful guide for policymakers in improving the zakat institution’s disbursement system.
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Penelitian ini memfokuskan pada analisis kualitas sumber daya manusia (SDM) dalam peningkatan aku... more Penelitian ini memfokuskan pada analisis kualitas sumber daya manusia (SDM) dalam peningkatan akuntabilitas dana Desa untuk pengadaan barang dan jasa secara swakelola. Pengadaan barang dan jasa merupakan bagian penunjang utama jalannya aplikasi anggaran dana desa. Pengadaan barang dan jasa merupakan pintu keluarnya dana desa yang diperoleh dari APBN yang rentan disalahgunakan. Indonesia Corruption Watch (ICW) mencatat tahun 2017 sudah ada 84 kasus yang diproses hukum dengan kerugian negara mencapai Rp 1,02 Triliun. Salah satu penyebab utama penyalahgunaan dana desa adalah faktor Sumber Daya Manusia (SDM). SDM sebagai pengelola harus memenuhi kualifikasi tertentu. Tujuan khusus penelitian ini adalah meminimisasi risiko yang dihadapi aparatur desa dalam pengelolaan keuangan desa, yaitu pengadaan barang dan jasa. Pada penelitian ini mengidentifikasi masalah pengadaan barang dan jasa secara swakelola, dimulai dari tahap penganggaran, pelaksanaan, penatausahaan, pelaporan dan pertanggung...
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International Journal of Scientific & Technology Research, 2019
Various literature research in the world shows that blockchain technology can be used as an alter... more Various literature research in the world shows that blockchain technology can be used as an alternative to support the good corporate governance mechanism. Based on this argument, this study was conducted to analyze and evaluate the application of blockchain technology in public procurement. Research Methods: The research method used is a qualitative-descriptive research method with a literature study approach. The Accounting Theory is used as analytical tool, to predict the possibility of using blockchain technology. Results: Result finds that blockchain technology can be used as an alternative tool for supporting good corporate governance mechanism. Blockchain features that do not allow any third party intervention can reduce agency conflict which always arises from the information asymmetry between the principal and the agent, thereby reducing the disparity of power between the government and the citizen, as the source of the agency problem. Future research may use other research...
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This study aims to analyze the suitability of audit practices in Islamic Banking with existing au... more This study aims to analyze the suitability of audit practices in Islamic Banking with existing auditing standards in Indonesia. The unit of analysis in this study is the state-owned Sharia Commercial Bank, namely PT. Bank Syariah Mandiri and privately owned, namely PT. Bank Muamalat Indonesia Tbk. This research uses qualitative methods, using case studies. Data collection was obtained by conducting interviews and analyzing annual reports from 2015 to 2017. The results showed that the audit framework, audit scope, audit quality, audit charter, audit process, and reporting requirements conform to appropriate auditing standards in Indonesia. This study found facts related to sharia auditing in terms of qualified human resources in terms of knowledge of sharia auditing and principles.
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Papers by Dewi Susilowati