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All Journal Jurnal Ilmu Sosial dan Humaniora Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Communications in Science and Technology Acintya Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Kesehatan Syntax Idea Journal of Telenursing (JOTING) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Kewarganegaraan Jurnal Abdimas Kartika Wijayakusuma Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Teknologi Kimia Unimal Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat Bhinneka Research Horizon Academy of Social Science and Global Citizenship Journal PEDAMAS (Pengabdian Kepada Masyarakat) SCIENTIFIC JOURNAL OF NURSING RESARCH Amerta Jurnal Ilmu Sosial dan Humaniora Indonesian Journal of Law and Justice
Lestari, Dwi Indah
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Pengaruh Due Professional Care dan Kompetensi Auditor Terhadap Kualitas Audit Lestari, Dwi Indah; Maryani, Neni; Lestari, Ayu
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 2 (2019): Jurnal Riset Akuntansi dan Keuangan. Agustus 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i2.16190

Abstract

Abstract. This study aim to get empirical evidence of influence of due professional care and auditor competency to the quality of audit. The population of this research is auditor in Bandung that registered in IAPI. Sample is taken within the population by using non probability samplin technique. Primary data is taken by using questionnaire. This study use multiple linear regression as a data analysis technique. The result shows that there is a significinat relation between due professional care, auditor competency toward audit quality. Keywords. Due professional care, public accountant, auditor competency , quality of audit, IAPI.Abstrak. Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pengaruh due professional care dan kompetensi auditor terhadap kualitas audit. Populasi dari penelitian ini adalah auditor di Bandung yang terdaftar di IAPI sedangkan sampel diambil dengan menggunakan teknik sampling non probabilitas. Multiple regresi dilakukan untuk mengolah data kuisioner. Hasil dari penelitian ini memperlihatkan adanya pengaruh due professional care dan kompetensi auditor terhadap kualitas audit baik secara parsial maupun secara simultan.Kata kunci.  Due professional care, akuntan publik, kompetensi auditor, kualitas audit, IAPI. 
Pengaruh Tingkat Pertumbuhan Penjualan dan Perputaran Piutang terhadap Likuiditas pada Perusahaan Kimia Aprian, Muhamad Dwi; Lestari, Dwi Indah
Syntax Idea Vol 2 No 12 (2020): Syntax Idea
Publisher : Ridwan Institute

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Abstract

Penelitian ini bertujuan untuk menjelaskan pengaruh tingkat petumbuhan penjualan dan perputaran piutang terhadap likuiditas. Populasi dalam penelitian ini adalah seluruh perusahaan kimia yang terdaftar di Bursa Efek Indonesia tahun 2014-2018 sebanyak 13. Sampel diperoleh menggunakan teknik purposive sampling dengan jumlah sebanyak 11 perusahaan dan periode pengamatan selama 5 tahun sehingga menghasilkan 55 sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi logistic dengan alat bantu software SPSS Statistic 20. Hasil penelitian ini menunjukkan bahwa secara parsial tingkat pertumbuhan penjualan berpengaruh positif dan signifikan terhadap likuiditas, lain halnya dengan perputaran piutang tidak berpengaruh positif dan signifikan terhadap likuiditas. Sedangkan secara simultan tingkat pertumbuhan penjualan dan perputaran piutang secara bersama-sama berpengaruh positif dan signifikan terhadap likuiditas
Pengaruh Tangible Asset, Profitabilitas dan Risiko Bisnis terhadap Struktur Modal Septiani, Septiani; Lestari, Dwi Indah
Syntax Idea Vol 2 No 12 (2020): Syntax Idea
Publisher : Ridwan Institute

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh tangible asset, profitabilitas dan risiko bisnis terhadap struktur modal dengan berfokus pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Metode sampling yang digunakan dalam penelitian ini adalah purposive sampling dengan sampel dari 44 perusahaan selama periode pengamatan 5 tahun berturut-turut sehingga mengahsilkan total 220 sampel. Alat analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial tangible asset memiliki pengaruh positif terhadap struktur modal, profitabilitas tidak berpengaruh terhadap struktur modal, risiko bisnis tidak berpengaruh terhadap struktur modal.
Apakah Financial Leverage dan Kepemilikan Institusional Mempengaruhi Tindakan Perataan Laba? Lestari, Dwi Indah; Aprilia, Dhea
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.24588

Abstract

This study aims to determine the effect of financial leverage and institutional ownership upon income smoothing. We hope that this research can contribute to filling the research gap because the previous researches show an inconsistent result. This research is conducted in manufacturing companies in Indonesia Stock Exchange from 2016-2018. We are using secondary data in a form of audited financial report that can be accessed in www.idx.co.id. Quantitative method is applied as a method of this research, with a total sample of 246 units. The result shows that, partially, financial leverage has no effect on income smoothing and institutional ownership has a negative impact on income smoothing. While simultaneously, financial leverage and institutional ownership affect income smoothing.
PERILAKU MASYARAKAT DUNIA MAYA PADA PELATIHAN ONLINE DI KOMUNITAS IBU PROFESIONAL Lestari, Dwi Indah; Kamil, Mustofa
Jurnal Ilmu Sosial dan Humaniora Vol 7, No 1 (2018)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jish-undiksha.v7i1.14160

Abstract

Perkembangan teknologi komunikasi menyebabkan era saat ini dikenal sebagai sebagai era digital. Smarthphone sebagai aplikasi teknologi komunikasi merupakan salah satu media yang dapat dimanfaatkan dalam pelaksanaan pelatihan. Paper ini memaparkan hasil penelitian yang dilakukan terhadap pelatihan online yang diadakan di Komunitas Ibu Profesional, yang bertujuan untuk menambah kemampuan seorang ibu dalam mengelola keluarganya. Dari hasil observasi diketahui bahwa para peserta pelatihan online yang merupakan bagian masyarakat dunia merasakan manfaat pelatihan online. Berdasarkan survey yang peneliti lakukan terhadap peserta pelatihan, didapatkan hasil sebagai berikut. Sebanyak 75% responden menyatakan bahwa pmbelajaran secara online memberikan kemudahan belajar, sebanyak 69% responden menyatakan tidak adanya kendala teknis, sebanyak 77% responden merasakan manfaat dari simulasi yang efektif dalam pelatihan online, sebanyak 75% responden tetap merasakan kebutuhan tatap muka, dan sebanyak 76% responden menyatakan mendapat manfaat peningkatan penguasaan teknologi. Selanjutnya, dari hasil wawancara terhadap beberapa responden, didapatkan faktor determinan yang menyebabkan rendahnya jumlah peserta yang mengikuti keberlanjutan program di Komunitas Ibu Profesional, yaitu: (1) terlalu besarnya jumlah peserta dalam satu virtual classroom, dan (2) masih adanya kebutuhan akan tatap muka yang belum terpenuhi.Kata Kunci: Pelatihan Online, Komunitas Ibu Profesional, Virtual ClassroomThe development of communication technology led today’s era to be known as the digital era. Smarthphone as an application of communication technology can be utilized in the implementation of an online training. The paper presents our research on online training held in the Ibu Profesional Community, which has a goal to improve the ability of mothers to manage their families. The observation has shown that the participants of online training get the benefit of the training. We conducted a survey to the participants. The result is 75% of respondents said online learning provides them with the easiness of learning, and 69% of respondents said there are no technical obstacles. Also, 77% of respondents said the benefits of simulation applied on online training, 75% of them said the need of face-to-face communication, and 76% of them said they get benefit of the growing of their skill in using the technology. Furthermore, from the interview, it is shown that the determinant factors that led to the decreasing number of participants who follow the next level of the program in the Ibu Profesional Community are two folds, i.e. (1) too many participants involving in the virtual class, and (2) the need of face-to-face communication.Keywords: Online Training, Ibu Profesional Community, Virtual Classroom,
Identitas warga asli Dieng dengan keunikan ruwatan rambut gimbal Khasanah, Isrofiah Laela; Sari, Tri Yunita; Ningtyas, Dina Nurayu; Lestari, Dwi Indah
Academy of Social Science and Global Citizenship Journal Vol. 1 No. 1 (2021): Academy of Social Science and Global Citizenship Journal
Publisher : Universitas Cokroaminoto Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/aossagcj.v1i1.1587

Abstract

This research is motivated by the uniqueness of the community with dreadlocks in the Dieng Plateau area in the Banjarnegara area, Central Java. Ruwatan dreadlocks is believed to be the incarnation of Kyai Kolodete (guard Dieng). The research was conducted using literature studies and sourced from articles, journals, books and thesis results from various existing media, the results of the research conducted showed that the existence of dreadlocks treatment is still being carried out today as evidenced by the holding of the Dieng Culture Festival. The existence of this tradition is influenced by the many privileges contained in the implementation of the ruwatan. Then, the position of tradition that is still firmly held by the surrounding community proves the people's love for the existing culture does not fade with the cultures that keep coming from outside. This is what we must apply in social life in Indonesia.
Penanaman Nilai Pancasila dan Semangat Kebangsaan Melalui Pendidikan Kewarganegaraan Fahrurrozhi, Alfian; Oktaviani, Dwi; Lestari, Dwi Indah
Academy of Social Science and Global Citizenship Journal Vol. 1 No. 2 (2021): Academy of Social Science and Global Citizenship Journal
Publisher : Universitas Cokroaminoto Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/aossagcj.v1i2.1588

Abstract

Instilling the values of Pancasila and the spirit of nationalism through civic education. Historically, education has played an important role in developing the value of nationalism in Indonesian society for everyone. Currently, education, especially civic education, has an efficient and important role and fully contributes to preserving, and enhancing the ideological values of the state and nationalism in the nation's next generation. multiculturalism education and educational conflict. Citizenship education must be understood as fully as possible in order to increase the efficiency of the next generation. This means teaching students to solve social problems critically and analytically and to apply the spirit of ideology and values of nationalism. Therefore, civic education is taught not only as an intermediary, but also as a reflective inquiry. To that end, Indonesia is starting to strengthen civic education, integrating direct and indirect approaches to values education and expecting students to internalize national ideology and nationalist values as beliefs. Furthermore, several principles of a strong teaching and learning process must also be communicated to Indonesian school residents.
Exploring the Interconnection: Employee Diff, Board Gender Diversity, and Earnings Management Hasan, Nadif Ahmad; Lestari, Dwi Indah
Journal of Accounting Science Vol 8 No 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1811

Abstract

General Background: The COVID-19 pandemic caused significant economic disruptions, leading to reduced demand and sales across various sectors in Indonesia, including manufacturing. Specific Background: This study focuses on manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022 to investigate the impact of employee difference (diff) and board gender diversity on earnings management. Knowledge Gap: Previous research offers conflicting findings on the relationship between board gender diversity and earnings management, necessitating further exploration during the COVID-19 period when layoffs were prevalent. Aims: This study aims to empirically assess how employee diff and board gender diversity influence earnings management, contributing to better decision-making by investors and stakeholders. Results: The findings indicate that employee diff positively affects earnings management, while board gender diversity does not have a significant impact. Novelty: Conducted during the COVID-19 period, this research uniquely considers employee diff as a critical factor in earnings management, reflecting pandemic-related challenges. Implications: Investors and stakeholders should focus on employee diff when analyzing financial statements to avoid misinformed decisions, while also recognizing that board gender diversity may not significantly mitigate earnings management practices
Pengaruh Return on Asset dan Environmental Policies Terhadap Firm Value dengan Green Reputation Sebagai Variabel Moderasi Lestari, Dwi Indah; Sinta, Siti
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i01.550

Abstract

This study aims to determine the effect of Return on Asset and Environmental Policies on Firm Value with Green Reputation as a moderating variable of sector consumer non-cyclicals Companies listed on the Indonesia Stock Exchange for the 2017-2021 Period. This research is a quantitative study and uses secondary data. The sampling technique used in this research is purposive sampling technique, with a total sample of 7 companies and 5-year period of observation, totaling 35 samples. The data analysis techniques used in this research are multiple linear regression analysis and moderating regression analysis. The results of this study partially show that Return on Asset has a positive significant effect on Firm Value, Environmental Policies has no significant effect on Firm Value, and green reputation has no significant effect on Firm Value. Meanwhile, green reputation can moderate the relationship between Return on Asset, Environmental Policies, and Firm Value.
Abnormal Return Sebelum dan Sesudah Stock Split Dara, Reinanda Putri Rea; Lestari, Dwi Indah
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 20 No 2 (2023): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v20i2.366

Abstract

Abstract An abnormal return refers to the variation between the actual return, the return that actually transpires, and the anticipated return. Abnormal returns can manifest when a company announces an event. In this investigation, the specific event under scrutiny is a stock split. The computation of abnormal returns is accomplished through the application of an event study. The objective of this study is to ascertain whether there exists a disparity in abnormal returns preceding and following the stock split. The research employed a sample of 45 companies, selected through purposive sampling, from a population of 57 entities listed on the Indonesia Stock Exchange between 2016 and 2020. To analyze the data, SPSS Statistics version 26 was utilized. In this study, the observation period spanned 11 days, inclusive of the stock split announcement date as the event. The expected return was determined using the market-adjusted model. To test the hypothesis, a Paired Sample t-Test with a significance level of 0.05 or 5% was employed. The findings demonstrate a notable contrast in abnormal returns before and after the stock split. Abstrak Penelitian ini fokus pada konsep abnormal return, yang merupakan selisih antara return aktual saham perusahaan dengan return yang diharapkan. Abnormal return umumnya terjadi sekitar pengumuman peristiwa penting, seperti pemecahan saham. Dalam penelitian ini, metode yang digunakan adalah studi peristiwa untuk menginvestigasi apakah terdapat perbedaan yang signifikan antara abnormal return sebelum dan sesudah stock split. Populasi penelitian mencakup 57 perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2016-2020. Teknik purposive sampling digunakan untuk memilih 45 perusahaan yang memenuhi kriteria tertentu. Data yang dikumpulkan diolah dengan menggunakan perangkat lunak SPSS Statistict versi 26. Metode studi peristiwa dalam penelitian ini melibatkan pengamatan selama 11 hari, termasuk tanggal publikasi stock split sebagai tanggal peristiwa. Model penyesuaian pasar (market adjusted model) digunakan untuk mencari return ekspektasi. Hipotesis penelitian diuji dengan menggunakan Paired Sample t-Test dengan tingkat signifikansi 0,05 atau 5%. Hasil penelitian menunjukkan bahwa terdapat perbedaan yang signifikan antara abnormal return sebelum dan sesudah stock split. Hasil penelitian ini dapat menjadi panduan berharga bagi investor, analis, dan manajer keuangan dalam mengambil keputusan terkait investasi saham dan strategi keuangan.
Co-Authors Adi, Patria Prasetio Ahmad Tawfiequrrahman Yuliansyah Alfahri, Muhammad Dimas Ananda, Angelina Maghvira Aprian, Muhamad Dwi Aprilia, Dhea Arief Budiman AYU LESTARI Azura, Cikal Balaputra, Ishana Br Ginting, Lisa Septia Dewi Dara, Reinanda Putri Rea Darmawan, Ghani Dwi Jayanti Eka Yulianti Fadilah, superzeki Zaidatul Fahrurrozhi, Alfian Fakhri, Maulana Allifa Gusrika, Revy Hasan, Nadif Ahmad Hasibuan, Putri Yupa Heni Pujiastuti Hidayah, Astika Nurul Khasanah, Isrofiah Laela Kurnia, Heri Kurniawan, Bernadi Limson, Leonatus Mahfudz Maranggi, Isma Uly Maryani, Neni Mita Agustina, Mita Muhammad Ardiansyah Mulyandini, Vita Citra Mustofa Kamil, Mustofa Ningtyas, Dina Nurayu Nirmawan Nirmawan Oktaviani, Dwi Paiman Paiman Perdana, Mirwan Surya Putra, Vicky Dzaky Cahaya Putri, Rara Eka Dyla Putri, Zeolita Prabu Rahadianto, Wahyu Triaji Rikawati, Ferdiana Romli Romli, Romli Sari, Debi Anggun Sari, Desty Ebhil Puspita Sa’adah, Rizma Kholifatus Setiawati, Vera Shada, Fitria Ananta Nasywaa Sinta, Siti Siregar, Fadhila Hidayatika Sitompul, Juliana Sari Br Tri Yunita Sari, Tri Yunita