Browsing by Author "Herawati, Shinta Dewi"

Now showing 1 - 11 of 11
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    ANALYSIS OF THE IMPLEMENTATION OF ENVIRONMENTAL ACCOUNTING IN ASSESSING ENVIRONMENTAL PERFORMANCE
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Herawati, Shinta Dewi; Octavia, Evi; Rachmawati, Rima
    This study aims to analyze the implementation of environmental accounting in assessing environmental performance. The research method used in this research is descriptive analysis and included in the type of library research. Based on the results of the study it can be concluded that the implementation of environmental accounting has an impact on company performance, especially environmental performance. The company has an interest in improving environmental performance with the ultimate goal of increasing the profits it receives. One way to improve environmental performance is to implement environmental accounting in corporate accounting practices.
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    ASPEK SOFT SKILLS DALAM PENGEMBANGAN JIWA ENTREPRENEURSHIP DI PERGURUAN TINGGI
    (JURNAL BISNIS, MANAJEMEN & EKONOMI, Vol.9 No.10, Fakultas Bisnis & Manajemen Universitas Widyatama, 2010-08) Herawati, Shinta Dewi
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    EFEK MEDIASI PENGUNGKAPAN LINGKUNGAN PADA PENGARUH KINERJA LINGKUNGAN TERHADAP PROFITABILITAS (Survey pada Perusahaan Manufaktur Peserta PROPER yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015)
    (Program Studi Magister Akuntansi, Universitas Widyatama, 2018) Herawati, Shinta Dewi
    Penelitian ini bertujuan untuk menguji efek mediasi pengungkapan lingkungan pada pengaruh kinerja lingkungan terhadap profitabilitas. Penelitian ini menggunakan laporan perusahaan yang bergerak di sektor manufaktur, dengan kriteria laporan tersebut mengungkapkan informasi sosial dan lingkungan dalam laporan tahunan (annual report) selama periode 2013-2015 serta mengungkapkan hasil penilaian program penilaian peringkat kinerja perusahaan dalam pengelolaan lingkungan hidup (PROPER) selama periode 2013-2015. Metode penelitian yang digunakan dalam penelitian ini adalah explanatory research atau penelitian eksplanatori. Penelitian ini menunjukan bahwa hubungan antar variabel bersifat kausal, sehingga termasuk ke dalam jenis penelitian kausal. Metode analisis yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, pengujian hipotesis dan analisis jalur (path analysis). Hasil pengujian hipotesis menunjukan bahwa kinerja lingkungan mempunyai pengaruh positif terhadap profitabilitas (ROA), kinerja lingkungan mempunyai pengaruh positif terhadap pengungkapan lingkungan dan pengungkapan lingkungan tidak berpengaruh terhadap profitabilitas. Hasil pengujian hipotesis menunjukan bahwa kinerja lingkungan mempunyai pengaruh terhadap pengungkapan lingkungan kemudian ke profitabilitas. Hasil analisis jalur menunjukkan bahwa pada penelitian ini pengungkapan lingkungan tidak mampu memediasi pengaruh kinerja lingkungan terhadap profitabilitas.
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    THE EFFECT OF CASH TURNOVER AND INVENTORY TURNOVER ON PROFITABILITY (Survey of Automotive Companies Listed on the Indonesia Stock Exchange 2015-2019)
    (Solid State Technology Volume: 63 Issue: 4, 2020) Permadi, Adlin Risyida; Wulansari, Wanda; Santoso, Nidia Avilla; Agusti, Annisa Putri; Herawati, Shinta Dewi
    Every company must have the same main goal, namely to get maximum profit. The purpose of this study was to determine whether there is an effect of cash turnover and inventory turnover on profitability. The research was conducted at automotive companies for the period 2015- 2019. The data in this study were obtained from the Indonesia Stock Exchange. The population of this study was 13 (thirteen) companies and samples that met the criteria were 5 (five) companies. The method used was purposive sampling. The data analysis technique used is simultaneous test (F test), and partial test (T test). The dependent variable in this study is profitability, while the independent variable is cash turnover and inventory turnover. The research results on the simultaneous test show that cash turnover and inventory turnover together do not affect profitability indicated by a sig value of 0.306 > 0.05. meanwhile, the result of the partial test shows that: (1) Cash turnover has not significant effect on profitability as indicated by the sig value of 0.602 > 0.05. (2) Inventory turnover has not significant effect profitability, this indicated by a sig value of 0.300 > 0.05.
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    ENVIRONMENTAL PERFORMANCE OF FINANCIAL PERFORMANCE AND MODERATED ENVIRONMENTAL DISCLOSURE
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Rachmawati, Rima; Arnan, Sendi Gusnandar; Herawati, Shinta Dewi; Laksono, R. Roosaleh
    This study aims to examine the effect of environmental performance on financial performance moderated by environmental disclosures. The study uses the annual report data of companies engaged in the manufacturing sector, with the criteria for the report disclosing social and environmental information for the 2013-2015 periods and revealing the results of the assessment of the company's performance rating program in environmental management (called PROPER). The research method used in this study is explanatory research. Data analysis using the t-test and significance that was previously carried out the classical assumption test. Hypothesis answers show that environmental performance influences company profitability, environmental disclosure does not affect profitability, and environmental performance moderated by environmental disclosure influences profitability.
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    KONTRlBUSl CUSTOMER RELATIONSHIP MANAGEMENT DALAM MEMBENTUK REPUTASI UNlVERSlTAS WIDYATAMA
    (Jurnal Bisnis, Manajemen & Ekonomi, Universitas Widyatama, Volume 9 Nomor 4, 2008-05) Herawati, Shinta Dewi
    With more increasing number of Universities,the competition in educational industry become higher. The impact of this to Widyatama University (UTAMA), is that applicants interest to the University is continuously lowering. The cause of decreasing number in students submitting their applications to the university, beside of tight competition factor between Universities is also indicated by another factor, that is of the university reputation which trend to be decline in the latest years. This paper tries to discuss more focusly on the contribution of the university using of CRM in building its reputation. The purpose of research are in identifying CRM application which include acquiring, retaining and partnering in UTAMA, in identifying UTAMA reputation from students perceptions and in identifying CRM contribution in building UTAMA reputation. The research is a descriptive verificative survey using simple random sampling in its sampling method. The sample amounts to 97 respondents data collecting includes, library study, interview, observation and spreading questionnaires. Data analysis used are multiple regression and path analysis methods. Hypothesis testing result show that acquiring, retaining and partnering variables simultaneously are approved to influence reputation significantly at 5% significant level. Individually acquiring, retaining and partnering variables are approved to influence reputation significantly. Regression analysis results in 0,429 determination coefficient which means that 42,9 percent UTAMA reputation can be explained and influenced by acquiring, retaining and partnering factors. The rest 57,1 percent is explained by other variables.
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    PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015)
    (Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama, 2017-07-20) Putri, Shelinda Arisandi; Herawati, Shinta Dewi
    Penelitian ini menguji hubungan antara kinerja lingkungan terhadap kinerja keuangan perusahaanperusahaan manufaktur di Indonesia. Sampel dalam penelitian ini adalah perusahaan go public yang terdaftar di Bursa Efek Indonesia (BEI) dan mengikuti Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup (PROPER) tahun 2015. Kinerja lingkungan diukur menggunakan peringkat kinerja keuangan atau PROPER yang dikeluarkan oleh Kementerian Lingkungan Hidup, sedangkan kinerja keuangan diukur dengan Return on Assets (ROA). Penelitian ini membuktikan bahwa tidak ada hubungan yang signifikan antara kinerja lingkungan dan kinerja keuangan perusahaan.
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    PENGARUH RASlO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA Dl BANK UMUM SYARIAH (Studi Empiris pada Perusahaan Perbankan Syariah yang Terdaftar di lndonesia periode 2012-2014)
    (Jurnal Akuntansi, Bisnis dan Ekonomi, Fakultas Ekonomi, Universitas Widyatama, 2016-03) Kamil, Fiandri Gemitri; Herawati, Shinta Dewi
    This study aims to demonstrate empirically how much influence the CAMEL ratio : Capital use Capital Adequacy Ratio (CAR), Asset Quality use Non Perfoming Loan (NPL)I Non Pehming Financing (NPF), Management use Net Profit Margin (NPM), Earninguse Retwn on Asset (ROA), Return on Equity (ROE),Net lnterest Margin (NIM)I Net Operating Margin (NOM), andoperational Efticiency Ratio (BOPO), andLiuidity useLoan to Deposit Ratio (LDR)I Financing to Deposit Ratio (FDR) partially and simultaneously to the earning management (accrual discretionary) in general islamic banks listed on lndonesia in the period 2012-2014. The method used in this research is explanatory. The study population was all lslamic Banking on sector General lslamic Banks listed on the Indonesian in the period 2012-2014. The sampling technique used in this research is purposive sampling method the number until much as 11 banks that have met certain criteria that have been adjusted. The analytical method used in this research is panel data analysis. The results showed that in partial Earning(Operationa1 Efficiency Ratio (BOPO) andtiquidity (Financing Deposit Ratio (FDR)) has a significant negative effect on Earning Management(Accrua1 discretionary). While variable Capital (Capital Adequacy Ratio (CAR), Asset Qualrty (Non Perfoming Loan (NPL)I Non Perfoming Financing (NPF), Management (Net Profit Margin (NPM), Earning (Return on Asset (ROA), Return on Equity (ROE),Net Interest Margin (NIM)I Net Operating Margin (NOM) partially do not have significant effect on the Earning Management(Accrua1 discretionary). Simultaneously CAMEL Ratio have a significant influence tb Earning Management(Accrua1 discretionary).
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    PERAN RISK BASED INTENAL AUDIT DALAM PENERAPAN GOOD CORPORATE GOVERNANCE
    (JURNAL BISNIS, MANAJEMEN & EKONOMI, Vol.9 No.8, Fakultas Bisnis & Manajemen Universitas Widyatama, 2010-03) Herawati, Shinta Dewi
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    Peranan Good Corporate Governance pada Perusahaan dalam Menghadapi Persaingan Global
    (Universitas Widyatama, 2003-08) Herawati, Shinta Dewi
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    TINJAUAN ATAS PERLAKUAN AKUNTANSI UNTUK PRODUK CACAT DAN PRODUK RUSAK PADA PT INDO PACIFIC
    (Universitas Widyatama, 2012-03-27) Herawati, Shinta Dewi; Lestari, Indri Cahya
    This paper aims to determine the accounting treatment of defective products and spoilage products are held in the PT Indo Pacific which produces shades of plaid cloth. Defective and spoilage products is that the product does not meet the quality standards set by the company so it can not be sold on a reguler basis. Defective and spoilage products usually have little value or may not be sold so as to lead to lower profits. The research method used in this research is descriptive analysis while data collection techniques by field study and literature study.