Ernawati Budi Astuti - Academia.edu (original) (raw)

Papers by Ernawati Budi Astuti

Sosio dialektika, Dec 31, 2019

This study explains the effect of management efficiency and deposits on profitability. The sample... more This study explains the effect of management efficiency and deposits on profitability. The sample of this study was 92 banking industries listed on the Indonesia Stock Exchange in the period of 2016-2019. Indonesia's banking profitability is highest among neighboring countries, so many foreign banks are interested in acquiring national banks. The sampling technique used was purposive sampling. In this study the SPSS method was used. Hypothesis test results show that used to determine the variable management efficiency, deposits to profitability prove the hypothesis proposed is proven true. The R2 test results obtained a value of 0.272. Based on the test results found that the variable management efficiency, Deposits on profitability significantly influence.

Akses: Jurnal Ekonomi dan Bisnis, Mar 9, 2020

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi anggota legislatif daerah terhadap tr... more Penelitian ini bertujuan untuk mengetahui pengaruh persepsi anggota legislatif daerah terhadap transparansi dan akuntabilitas keuangan daerah terhadap kinerja pemerintah daerah. Penilaian persepsi didasarkan pada indikator yang mencerminkan kondisi yang transparan dan akuntabel. Sampel diambil dari populasi keseluruhan dengan pertimbangan populasi yang relatif kecil (kurang dari 100) maka semua perubahan dapat diambil sebagai populasi keseluruhan. Penelitian ini menggunakan data primer yang diperoleh rekapitulasi dari kuesioner yang telah diberikan kepada responden. Alur analisis dimulai dari uji data kualitatif dan berlanjut ke uji asumsi klasik dan yang terakhir adalah pengujian hipotesis. Hasil pengujian hipotesis penelitian ini menunjukkan bahwa transparansi berpengaruh positif, sedangkan akuntabilitas berpengaruh negatif terhadap kinerja kinerja pemerintah daerah.

Akses: Jurnal Ekonomi dan Bisnis, Apr 30, 2018

This study aims to determine the level of soundness of the company's financial performance from P... more This study aims to determine the level of soundness of the company's financial performance from PT. BPR in 2013-2017 using ratio analysis of capital, profitability and liquidity factors. The data analysis technique used is a quantitative descriptive analysis technique. Based on the results of data analysis and discussion shows that the financial health performance of PT. Central Java Rural Banks (BPR) in 2013-2017 viewed from the capital factor if calculated using the CAR ratio can be categorized as HEALTHY. When viewed from the profitability factor and calculated using the ROA ratio it is also categorized HEALTHY, but when seen the BOPO ratio of PT.

The Covid-19 pandemic crisis and its economic impact have left investors and other stakeholders i... more The Covid-19 pandemic crisis and its economic impact have left investors and other stakeholders in need of high-quality financial information more than ever. Changes in fair value measurements affect the disclosures required by PSAK 68, which requires companies to disclose the valuation techniques and inputs used in FVM (Fair Value Measurment) and the sensitivity of the assessment to changes in assumptions. Disclosure is required to enable users to understand whether Covid-19 has been considered for FVM purposes. The key question is the conditions and assumptions related to what market participants knew at the reporting date. For 2020, fair value measurements, especially of financial instruments and investment property, need to be reviewed to ensure their value reflects conditions at the balance sheet date. This will involve measuring based on unobservable inputs that reflect how market participants would consider the effect of Covid-19 in their expectations of future cash flows related to assets or liabilities at the reporting date. During the current environment, price volatility in various markets also increases. This affects FVM either directly-if fair value is determined based on market prices or indirectly-for example, if the valuation technique is based on input from a volatile market. Therefore, particular attention will be needed to the commodity price forecasts used in developing fair value conclusions.

Palawa: Jurnal Pengabdian Kepada Masyarakat

Pothil adalah sejenis makanan ringan berbahan dasar singkong yang menjadi salah satu makanan khas... more Pothil adalah sejenis makanan ringan berbahan dasar singkong yang menjadi salah satu makanan khas di Kabupaten Magelang. Salah satu UKM yang bergerak dibidang usaha produksi pothil adalah UKM Pothil Munarsih yang berada di Muneng Warangan Pakis Kab Magelang. Adapun permasalahan yang dihadapi mitra diantaranya adalah (i) penggunaan alat penggiling yang masih tradisional dengan bahan penutup dari kayu serta rak pemeraman dari kayu, (ii) pengemasan tanpa label kemasan, (iii) mitra belum memiliki ijin usaha dan ijin PIRT, serta (iv) mitra belum memiliki wawasan mengenai manajemen usaha, perijinan, dan pemasaran berbasis e-marketing. Berdasarkan permasalahan tersebut maka solusi yang ditawarkan dalam kegiatan pengabdian kepada masrarakat ini adalah: (i) perancangan dan pabrikasi alat penggiling singkong serta rak pemeraman, (ii) pelatihan dan pendampingan proses pengemasan beserta desain label dan kemasan, (iii) pendampingan pengurusan ijin usaha dan ijin PIRT, (iv) pelatihan manajeme...

AKSES: Jurnal Ekonomi dan Bisnis

The study aims to determine the influence of income, education level, and investment on financial... more The study aims to determine the influence of income, education level, and investment on financial literacy in MSME actors in Juwana District, Pati Regency. The study used a descriptive quantitative method with data collection techniques using questionnaires with a total sample of 97 MSME respondents in Juwana District, Pati Regency with spss statistical tool version 26. Data analysis used validity test, reability test, classical assumption test, multiple linear regression analysis, t test, F test, determinant coefficient.. The results of the study based on partial tests (t tests) (1) income variables obtained calculated t values of 3.078 > t table 1.985 and sighnifikansi values (Sig) 0.03 < 0.05 (2) education level variables obtained calculated t values 12.914 > t table 1.985 and sighnifikansi values (Sig) 0.00 < 0.05 (3) investment variables obtained calculated t values 17.555 > t table 1.985 and sighnifikansi values (Sig) 0.000 < 0.05, so that the results obtaine...

Akses: Jurnal Ekonomi dan Bisnis, Oct 18, 2014

This study aims to determine the student's understanding of the meaning of accounting IFRS co... more This study aims to determine the student's understanding of the meaning of accounting IFRS convergence in Indonesia and the factors that shape the level of understanding. This study uses primary data where researchers conducted interviews with informants students majoring in accounting at the Faculty of Economics and Business, University of Diponegoro, who has taken courses in Accounting Theory. Intake of students as informants based on reasons that are prospective accountant accounting students who will be entering the world of business as a maker of reliable financial statements. Accounting students must explore and understand the international accounting standards (IFRS) that students will be better prepared to work with the demands of the job that implement global standards and is ready to compete with foreign accountants will be freely worked in Indonesia. Accounting graduates who have a good knowledge of the IFRS will have a competitive advantage when recruiting employees. This study found that the related IFRS convergence process in Indonesia, informants consisting of two different groups, under the guidance of lecturer of different subjects, have different levels of understanding. Informants from Group I have a pretty good understanding, come to understand the level of extrapolation. Despite the novelty of IFRS convergence is often perceived as difficult to understand, but with the support of the direction of professors, books in the library facilities adequate and hotspot networks provided by the campus, making students feel greatly helped to be able to get information about IFRS with ease. Unlike the informant of Group II are visible only to the extent of understanding the translational level. Although they can enjoy the same facilities (books in the library and network hotspot) but lecturer of not giving the opportunity to be more extensive study of IFRS convergence. Keywords: comprehension, Accounting Standards, convergence.

Journal of Accounting and Finance

Pasar modal saat ini telah menjadi tujuan investasi yang menarik bagi investor baik dari dalam ne... more Pasar modal saat ini telah menjadi tujuan investasi yang menarik bagi investor baik dari dalam negeri maupun luar negeri. Semakin tinggi minat investor untuk menanamkan modalnya di pasar modal maka aktivitas jual beli di pasar modal semakin meningkat yang memberikan indikasi bahwa kegiatan usaha sebagai perusahaan berjalan dengan baik. Adanya risiko investasi dianggap sulit karena terdapat ketidakpastian yang mempengaruhi untung atau rugi. Semua risiko dalam berinvestasi memberikan pengaruh besar. Oleh karena itu, keputusan investasi menjadi hal penting dalam memahami faktor-faktor yang memberikan pengaruh kepada investor dalam mengambil keputusan untuk berinvestasi. Fokus dari penelitian ini yaitu meneliti pengaruh Literasi Keuangan, Advocate Recommendation, dan Overconfidence terhadap pengambilan keputusan investasi saham oleh investor muda di Kota Semarang. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data menggunakan kuesioner yang disebar kepada inve...

ABDIMAS UNWAHAS

UMKM brambang goreng Ibu Suwarti selaku mitra dari kegiatan pengabdian kepada masyarakat memiliki... more UMKM brambang goreng Ibu Suwarti selaku mitra dari kegiatan pengabdian kepada masyarakat memiliki kendala dalam memperluas usahanya. Kendala pertama yaitu mengenai Kapasitas produksi yang terbatas karena dalam proses produksi masih menggunakan cara – cara konvensional serta. Kendala selanjutnya adalah produk yang masih belum memiliki izin PIRT karena keterbatasan informasi dari mitra. Oleh sebab itu untuk mengatasi kendala yang pertama, dirancang sebuah mesin pengupas bawang merah/brambang untuk mempercepat waktu produksi. Mesin dirancang berdasarkan kondisi tempat usaha mitra dengan spesifikasi kapasitas pengupasan sebesar 10 kg per proses dengan motor penggerak berdaya 0,5 hp. Sosialisasi mengenai prosedur pengajuan izin PIRT dan pendampingan persiapan produk juga dilakukan agar mitra bisa memperluas jaringan pemasarannya hingga ke toko – toko besar. Dari hasil evaluasi yang dilakukan, pengimplementasian mesin pengupas bawang merah dapat meningkatkan total produksi bulanan hingga ...

The shift of accountancy dicipline has been clearly marked over the past two decades. Normative a... more The shift of accountancy dicipline has been clearly marked over the past two decades. Normative accountancy that has triumphed for a few decades and has been an icon in accounting practices has gained criticism from many parties, both practitioners and academics. It wa due tothe fact that normative accountancy which is based on researches cannotbe implemented in every day lives. Concequently, a new insight is offering a new understanding of descriptive accountancy in real life.The shift of behaviour accounting is closely related to its epistemology underpinnings, where accounting is not a mono method in nature, but it is actually multi method. That is, whitin its epistemology design, which is the way dicipline is designed,accounting is recognizingand embracing many paradigms.Therefore, accounting is an open ended dicipline that is openended in nature toward social science theories, such as sociology, anthropology and psychology,especially when it is the non positivistic epistemolog...

Singkong merupakan salah satu komoditas tanaman pangan unggulan Indonesia. Proses pasca panen sin... more Singkong merupakan salah satu komoditas tanaman pangan unggulan Indonesia. Proses pasca panen singkong memberikan nilai tambah secara ekonomi serta berdampak pada peningkatan ekonomi kewilayahan. Salah satu usaha produksi produk olahan singkong yang berkembang baik di Grabag Kab Magelang adalah produksi slondok puyur. Guna menjaga dan meningkatkan eksistensi, daya saing dan peluang pengembangan usaha, maka telah dilakukan kajian analisa SWOT pada usaha produksi slondok puyur di Sumurarum Grabag, Kabupaten Magelang. Analisa SWOT dilakukan dengan mengidentifikasi faktor eksternal dan internal yang menyumbang peran pada faktor-faktor yang memperkuat, menantang, menghambat dan mengancam usaha produksi slondok puyur. Data data dikumpulkan melalui metode wawancara, observasi dan dokumentasi. Hasil kajian analisa SWOT menunjukkan jika: (i) kekuatan utama proses produksi slondok puyur adalah terletak pada kualitas produk; (ii) kelemahan terletak pada tidak adanya diferensiasi produk; (iii) ...

This study aims to examine and analyze the influence of attitude toward behavior, subjective norm... more This study aims to examine and analyze the influence of attitude toward behavior, subjective norm, perceived behavioral control on whistleblowing intention. Collecting data in this study through questionnaires and conducted on 39 respondents who were auditors working at the Regional III Financial Services Authority (OJK) office in Central Java and Yogyakarta Special Region. Data analysis techniques in this study were processed using SPSS version 21. The results of this study indicate that attitude toward behavior has a positive effect on whistleblowing intention, subjective norm has a positive effect on whistleblowing intention, and perceived behavioral control has a positive effect on whistleblowing intention . Keyword: attitude toward behavior , subjective norm, perceived behavioral control, intention whistleblowing. Abstrak Penelitian ini bertujuan untuk menguji dan mengalisis pengaruh attitude toward behavior, subjective norm, perceived behavioral control pada intention whistleb...

AKSES: Jurnal Ekonomi dan Bisnis, 2018

This study aims to determine the level of soundness of the company's financial performance fr... more This study aims to determine the level of soundness of the company's financial performance from PT. BPR in 2013-2017 using ratio analysis of capital, profitability and liquidity factors. The data analysis technique used is a quantitative descriptive analysis technique. Based on the results of data analysis and discussion shows that the financial health performance of PT. Central Java Rural Banks (BPR) in 2013-2017 viewed from the capital factor if calculated using the CAR ratio can be categorized as HEALTHY. When viewed from the profitability factor and calculated using the ROA ratio it is also categorized HEALTHY, but when seen the BOPO ratio of PT. Central Java Rural Bank in 2015-2017 is categorized as NOT HEALTHY because the resulting ratio is too high so it is inefficient. While the health level is seen from the liquidity factor of PT. Central Java Rural Bank is categorized as HEALTHY. Keywords: Soundness, Capital Adequacy Ratio (CAR), Return On Assets (ROA), Operating Expen...

AKSES: Jurnal Ekonomi dan Bisnis, 2020

Webinar dan Call for Paper Online, Sep 23, 2020

ABDIMAS UNWAHAS, 2021

Kegiatan pengabdian masyarakat ini bertujuan untuk membantu masyarakat Desa Tondomulyo dalam meng... more Kegiatan pengabdian masyarakat ini bertujuan untuk membantu masyarakat Desa Tondomulyo dalam mengatasi permasalahan hama tikus yang sedang dihadapi. Desa Tondomulyo terletak di Kecamatan Jakenan, Kabupaten Pati. Wilayahnya termasuk daerah dataran rendah, sehingga sebagian besar masyarakatnya bermata pencaharian di sektor pertanian yaitu petani padi. Dalam bercocok tanam para petani mengalami suatu permasalahan ancaman hama tikus. Desa Tondomulyo memiliki lahan pertanian yang luas dan hasil panennya kisaran 7-8 ton/ha. Namun, kerugian dari adanya hama tikus sangat meresahkan. Dalam sekali panen kerugiannya kisaran Rp. 1.036.000/ha, itu adalah 40% dari hasil panen. Untuk mengatasi permasalahan tersebut tim pengabdi memberikan sosialisasi dan pelatihan online pembuatan RUBUHA (Rumah Burung Hantu). Pembuatan RUBUHA merupakan alternatif pengendali hama tikus yang ramah lingkungan pada lahan pertanian. Target sasaran program ini adalah anggota kelompok tani “Tani Jaya” Desa Tondomulyo. Tu...