Conference Presentations by Wiwik Utami
by Fujii Hideki, 緒. 勇, Bob Greenwood, Ikuko Sasaki, Chen Chao, Nguyen Thi Phuong Dung, กุลวดี ลิมอุสันโน, อาจารยสมชาย ศุภธาดา, 森勇治先生 森勇治先生, Raymond Wong Kin Ho, Tae-young Paik, Jaewook Kim, Jan K Alpenberg Apmaa, Wiwik Utami, Hsuan-lien Chu, Umesh Sharma, Makoto Tomo, Bulend Terzioglu, Apmaa Paul, Susumu Ueno, and Elsie Chan Contents of APMAA News No. 19
1. Progress Reports on APMAA 2015 Conference & Doctoral Colloquiu... more Contents of APMAA News No. 19
1. Progress Reports on APMAA 2015 Conference & Doctoral Colloquium
2. Progress Report on APMAA 2016 Conference
3. Essays
4. Call for Nominations for 2016 APMAA Board of Directors
5. Asia-Pacific Management Accounting Journal (APMAJ)
6. 2015 APMAA Steering Committee Members
Papers by Wiwik Utami
International Journal For Multidisciplinary Research
Financial statement fraud is a significant issue that negatively affects the company's extern... more Financial statement fraud is a significant issue that negatively affects the company's external customers. Many studies regarding factors that influence fraud financial statements have been carried out. The purpose of this study is to examine and gather empirical data regarding the impact of financial targets, effectiveness monitoring, auditor switching, and political connections of financial statement fraud with political connections as a moderating variable. This study is anticipated to assist users of financial statements in making decisions and serve as a resource for other research. The data in this study were obtained from the annual reports of transportation companies listed on the Indonesia Stock Exchange (IDX) for the period between 2017 and 2019. The sampling technique in this research was purposive sampling which produced 25 companies with the total analysis unit to 75 units. Data analysis methods used are descriptive statistical analysis and statistical analysis with...
This study is aimed to analyze the implementation of Statement of Financial Accounting Standards ... more This study is aimed to analyze the implementation of Statement of Financial Accounting Standards (SFAS): Accounting for Sharia Insurance Transactions (SFAS 108) and Presentation of Sharia Financial Statements (SFAS 101) in the Full Fledge Sharia General Insurance Industry. The research methods used descriptive. Data collection by library and field studies by conducting interviews and documentation. The results showed that the full fledge sharia general insurance industry was appropriate in the implementation of the presentation and disclosure aspects of SFAS 108 Accounting for Sharia Insurance Transactions but in the recognition and measurement aspects were still not fully implemented due to the availability of actuary constraints. Implementation of SFAS 101 Presentation of Sharia Financial Statements as a whole has been implemented by the industry.
JMM (Jurnal Masyarakat Mandiri)
Abstrak: Perkembangan dari teknologi informasi dan komputer mengakibatkan akses informasi menjadi... more Abstrak: Perkembangan dari teknologi informasi dan komputer mengakibatkan akses informasi menjadi sangat mudah. Oleh karenanya, generasi muda yang saat ini akrab dengan penggunaan tekonologi informasi dan komputer tersebut menjadi sangat optimal menggunakannya untuk berbagai keperluan, termasuk investasi. Tujuan dari pengabdian masyarakat yang dilakukan oleh dosen Universitas Mercu Buana berkolaborasi dengan dosen dari Universiti Sains Malaysia bertujuan untuk memperkenalkan pasar modal dan saham syariah sebagai salah satu alternatif investasi yang aman bagi para generasi muda. Metode yang digunakan pada kegiatan pengabdian masyarakat ini adalah sosialisasi maupun penyuluhan dimana objek dari kegiatan ini adalah siswa sekolah menengah atas kejuruan. Adapun jumlah peserta dari kegiatan ini berjumlah 129 siswa. Hasil dari kegiatan ini adalah peserta dapat mengetahui dan memahami produk pada pasar modal khususnya adalah saham syariah. Implikasi dari kegiatan pengabdian ini adalah menin...
Corporate Governance: The international journal of business in society, 2013
PurposeThe purpose of this paper is to document the effect of ownership structure and corporate g... more PurposeThe purpose of this paper is to document the effect of ownership structure and corporate governance on bank efficiency in the Ghanaian banking industry.Design/methodology/approachThe author applies both accounting data and efficiency measures from the period 1999‐2007 via panel data analysis. Efficiency is measured by computing distances from the stochastic frontiers of estimated translog cost and profit functions. These efficiency measures are regressed on ownership and governance variables with dummy variables for bank types.FindingsThe results show that foreign banks are more cost‐efficient than domestic banks, but not necessarily more profit‐efficient. Nevertheless, foreign banks are more profitable than domestic banks and enjoy better quality loans. Managerial ownership leads to the cost inefficiency of banks. Banks with inside ownership are unprofitable overall but maintain a high loan quality. Governance (a larger board size) strongly improves profit efficiency but sli...
Media Riset Akuntansi, Auditing & Informasi, 2008
The objectives of this research are to find out empirical evidence of (1) the value disclosures r... more The objectives of this research are to find out empirical evidence of (1) the value disclosures rank of the corporate governance disclosures to investor’s decisions, and (2) the impact of corporate governance disclosures on stocks price and stock transactions.The population of this study was listed companies in the manufacturing sector at the Jakarta Stock Exchange, and the sample was determined based on the following criteria: (a) the annual report ended 31 December, and (b) book value of equity is positive. There werw 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering annual report during 2001-2002. Corporate governance disclosures were measured by score based on investment manager opinion. The stock price and the transaction volume were measured based on average price and volume for three days observation. The research hypothesis were tested using multi regression with earnings per share and book value per share as control var...
Psychology and Education Journal, Feb 10, 2021
Al Farabi Uluslararası Sosyal Bilimler Dergisi, Dec 29, 2020
Emerging countries like Indonesia and developed countries like South Korea have a common need for... more Emerging countries like Indonesia and developed countries like South Korea have a common need for the participation of their people to develop their economies aimed at overcoming social problems. One of the organizational vehicles that can be used to overcome social problems is Village-Owned Enterprises (BUMDes) or social enterprises. The purpose of this study is to find out the definition of social enterprises in Indonesia and South Korea; to find out the mechanism of establishing social enterprises in Indonesia and South Korea; and to find out about the management of social businesses in Indonesia and South Korea. Furthermore, the method used is a conceptual paper related to the definition of social enterprises, the mechanism of social enterprises, and their governance. In this study, it is known that social businesses in South Korea have better governance than social enterprises in Indonesia. The contribution of this research is to provide input to all stakeholders to improve the performance of social enterprises, especially in Indonesia.
Media Riset Akuntansi, Auditing & Informasi, 2006
The objectives of the research are to find out empirical evidence of he impact of voluntary discl... more The objectives of the research are to find out empirical evidence of he impact of voluntary disclosures and earnings management on the information asymmetry. The population of this study was public companyof manufacturing sector listed at Jakarta Stock Exchange, and the sample as determined based on the following criteria: (a) the annual reportended 31 December; and (b) book value of equity is positive. There were 92 companies meeting the criteria. Data analysis was carried out in terms of pool cross-section covering stock transaction and annual financial report during 2001-2002. The research hypotheses were tested using the regression analysis. The result of this research show that: (1) voluntary disclosures had significantly negative influence on information asymmetry, is finding gives empirical evidence that supports the theory that voluntary disclosures had impact on increasing investor's belief so that information asymmetry is diclined; (2) earnings management had no impact...
Share: Jurnal Ekonomi dan Keuangan Islam, 2021
The measurement of Islamic banking performance should differ from the indicators used in their co... more The measurement of Islamic banking performance should differ from the indicators used in their conventional counterparts. Therefore, this study analyzes the performance of Islamic baking in Indonesia using the Islamic Performance Ratio (IPR) variable. Spesifcillay, this study aims to examine the influence of Asset Growth and Non-Performing Financing (NPF) on the IPR using Financing to Deposit Ratio (FDR) as moderator. Data for this study were gathered from seven Islamic Commercial Banks from 2012 to 2018 with 49 observations. They were analyzed using the quantitative approach by employing SPSS software. The findings show that the quality of financing has a negative but significant effect on the IPR. Meanwhile, asset growth does not have a significant direct effect on the IPR. When FDR was inserted as moderator, it showed a significant effect of asset growth on IPR. The theoretical implication of this research shows that Islamic banks' performance is shown from the growth of asse...
Kegiatan pengabdian masyarakat ini bertema ”Sosialisasi Tentang Pasar Modal ” pada Guru dan Siswa... more Kegiatan pengabdian masyarakat ini bertema ”Sosialisasi Tentang Pasar Modal ” pada Guru dan Siswa SMU Negeri 32, Jakarta Selatan”, yang diselenggarakan pada tanggal 04 Mei 2016, hari Rabo Jam 09.00,bertempat di ruang serbaguna, SMU Negeri 32, Jl. Cidodol no. 4, Jakarta Selatan, dengan diikuti oleh 60 peserta. Kegiatan dilakukan dengan memberikan penjelasan tentang pengertian, peran dan manfa at Pasar Modal dalam perekonomian. Dijelaskan pula sejarah, struktur dan lembaga-lembaga terkait dengan Pasar Modal. Penjelasan juga menyangkut pengertian dasar mekanisme perdagangan di Pasar Modal kepada guru maupun siswa SMU supaya mereka memperoleh pemahaman yang cukup memadai tentang Pasar Modal. Pemberian penjelasan dilakukan dengan penyuluhan diikuti sesi diskusi, tanya jawab dari peserta. Hasil kegiatan ini diharapkan bahwa pengetahuan siswa tentang Pasar Modal meningkat, yang diukur dari kuestionaire yang dibagikan sebelum dan sesudah kegiatan yang berisi pertanyaan tentang seputar Pasar...
Dalam beberapa dekade terakhir, bisnis islami telah berkembang begitu pesat, bahkan telah berhasi... more Dalam beberapa dekade terakhir, bisnis islami telah berkembang begitu pesat, bahkan telah berhasil menciptakan sejumlah peluang baru dan telah menarik perhatian sejumlah kalangan. Dimulai dari sektor Islamic finance, sekarang bisnis islami bergeser ke sektor traveling, Food, Cosmetics, Fashion dan e-commerce, tentu kondisi tersebut telah memantik optimisme bagi sejumlah kalangan terutama bagi para pelaku usaha bisnis islami, tak terkecuali para akdemisi yang selama ini telah giat mengampannyekan ekonomi dan bisnis syariah. Akan tetapi di tengah optimisme tersebut, muncul sebuah tantangan baru yang berasal dari perubahan zaman yang sedang beralih kepada penggunaan teknologi informasi sebagai primadona, termasuk di dalamnya pada sektor bisnis (revolusi industri 4.0). Adapun tantangan yang dimaksud tersebut adalah apa yang disebut dengan “disruption”, dalam kontek bisnis, “disruption” telah menyebabkan dampak dan perubahan struktur pasar yang begitu cepat dan kuat, penyebabnya adalah m...
The growth of online business transactions and people's behavior in the digital era has had a... more The growth of online business transactions and people's behavior in the digital era has had an impact on bank business. The Islamic banking industry is one industry that is currently experiencing rapid development in Indonesia. Also, the micro, small, and medium business sector (MSMEs) is the backbone of Indonesia's economic growth. Therefore the purpose of this study is to (i) analyze the influence of Islamic banking services on business improvement from MSMEs, (ii) analyze the effect of e-commerce on business improvement from MSMEs, and (iii) analyze the influence of Islamic banks and e-commerce on business improvement from MSMEs. The research method used is quantitative statistical software version 18 with multiple linear regression statistical methods. The results of this study are Islamic banks have a significant effect on increasing MSMEs business, and e-commerce has an insignificant impact on increasing MSMEs’ business. However, e-commerce is an added value of Islamic...
The purpose of this research is to examine the effect of Job Stress on Job Satisfaction, to exami... more The purpose of this research is to examine the effect of Job Stress on Job Satisfaction, to examine the effect of organizational commitment on Job Satisfaction, to study the effect of Job Stress on Turnover Intentions, To examine the effect of organizational commitment on Turnover Intentions, To examine the effect of Job Satisfaction on Turnover Intentions. . The method of analysis in this study used SEM analysis with the SPSS program. Structural Equation Model (SEM), The population in this study were permanent employees of an automotive industry in Indonesia, The questionnaire was distributed by simple random sampling technique. The results of the questionnaire returned were 300 repondents. Based on the results of the analysis and discussion that has been carried out in the previous chapter, the following conclusions are concluded that job stress has a significant effect on job satisfaction, commitment has a significant effect on job satisfaction, Job stress has a significant effec...
ERN: Commercial Banks (Topic), 2020
The indicators commonly used in conducting simulations are economic growth and the US Dollar exch... more The indicators commonly used in conducting simulations are economic growth and the US Dollar exchange rate. The purpose of this study is to conduct a stress test on the impact of macroeconomic changes on key financial indicators of the three largest Islamic banks in Indonesia, which are subsidiaries of state-owned banks. The banks are Bank Mandiri Syariah (BSM), BNI Syariah (BNIS), and BRI Syariah (BRIS). The stress test method in this study uses three scenarios, namely: mild, moderate, and worst. Furthermore, the key financial indicators used in this research are assets, net profit, return on assets (ROA), and non-performing financing (NPF). The stress test results state that the mild scenario and moderate scenario of the Islamic banking industry can still endure. However, inthe worst-case scenario, NPF of the Islamic banking industry has a significant increase. Also, during the current COVID-19 pandemic, banks must mitigate risk early by strengthening liquidation, restructuring, a...
International Journal of Energy Economics and Policy, 2017
This study aims to examine the challenges of microfinance institutions (MFIs) in empowering micro... more This study aims to examine the challenges of microfinance institutions (MFIs) in empowering micro and small entrepreneur to concern and care not only for the business growth but also the environmental sustainability in their surroundings. Indonesia as developing countries also faces the environmental degradation that contributes by micro and small entrepreneurs. Moreover MFIs have substantial relationships in term to preserve the environment because of the objectives are not only achieve the profit but also balancing with the social (people) and environment (planet) achievement and MFIs clients also micro and small entrepreneur who as the majority contributor of environment degradation in developing countries. The discussion of the paper is determined by three research questions (i) What’s the role of MFIs in preserving the environment? (ii) How the role of corporate governance in MFIs? (iii) How the implementation of corporate governance in MFIs in empowering micro to implementing ...
This research aims to compare the efficiency, asset quality, and bank stability between Islamic b... more This research aims to compare the efficiency, asset quality, and bank stability between Islamic banking and conventional banking system in Indonesia in 2008 – 2016. This research used secondary data based on Financial Statement derived from the Financial Service Authority (Otoritas Jasa Keuangan or OJK). The methodology of the study is descriptive by comparing efficiency, asset quality and stability between Islamic banks and conventional banks. The variables used are: (1) overhead cost and cost income ratio as efficiency proxy; (2) the nonperforming loan is a proxy of asset quality; and (3) return on assets and Z score are proxy of stability. The result from statistic data process showed that there were differences in efficiency, asset quality, and stability between Islamic Banking and Conventional Banking where conventional banking more efficient, have better asset quality and more stability than sharia banking. There are some causes of sharia banking weakness such as of Informat...
Saudi Journal of Business and Management Studies, 2020
This research was conducted to examine the effect of commissioner activities, free cash flow, ins... more This research was conducted to examine the effect of commissioner activities, free cash flow, institutional ownership, leverage and company sizes on profit management of transportation companies in indonesia stock exchange (BEI). where the sample is a transportation company on the Indonesian stock exchange. The sampling technique used was purposive sampling. the number of samples based on transportation companies in the Indonesia Stock Exchange (IDX) is 34, but 4 companies are not delisted and 30 companies are processed to conduct research. The research technique used is the classic assumption test, normality test, autocorrelation test, heteroscedasticity test, multicollinearity test, coefficient of determination, T test, and F test. This study uses independent and dependent variables. The variable results of the board of commissioners do not affect earnings management, free cash flow does not affect earnings management, institutional ownership affects earnings management, leverage does not affect earnings management, and company size influences earnings management.
This study aims to examine the effect of budget quality, knowledge of systems and procedures, as ... more This study aims to examine the effect of budget quality, knowledge of systems and procedures, as well as human resource competence on-budget performance. This study was conducted in the Head Office of the Ministry of Finance. The population is employees at the level of executors and the sample was selected based on certain criteria. All variables were measured based on an interval scale and the analysis used was partial least square. The results showed that the quality of budget, knowledge of system and procedures, and human resources competence have a positive effect on-budget performance.Este estudio tiene como objetivo examinar el efecto de la calidad del presupuesto, el conocimiento de los sistemas y procedimientos, así como la competencia de los recursos humanos en el desempeño del presupuesto. Este estudio se realizó en la sede del Ministerio de Hacienda. La población son empleados a nivel de ejecutores y la muestra se seleccionó en base a ciertos criterios. Todas las variable...
ICORE, Jan 20, 2020
The bank is a business organization that has a high risk of fraud. This study aims to examine the... more The bank is a business organization that has a high risk of fraud. This study aims to examine the influence of internal control and organizational culture on the early prevention of potential fraud based on the perceptions of bank employees. The population was banks listed on the Indonesia Stock Exchange. The sampling method uses a combination method, namely random sampling for bank selection and convenience sampling for respondents who are willing to participate in research. The number of sample banks that responded were 13 banks and the number of respondents was 51 people. Variables were measured by the Likert scale and data analysis used partial least square (PLS). The results showed that internal control and organizational culture have a significant positive effect on early warning fraud. The stronger the internal control and healthy organizational culture, the higher the bank's ability to detect early fraud that might occur.
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Conference Presentations by Wiwik Utami
1. Progress Reports on APMAA 2015 Conference & Doctoral Colloquium
2. Progress Report on APMAA 2016 Conference
3. Essays
4. Call for Nominations for 2016 APMAA Board of Directors
5. Asia-Pacific Management Accounting Journal (APMAJ)
6. 2015 APMAA Steering Committee Members
Papers by Wiwik Utami
1. Progress Reports on APMAA 2015 Conference & Doctoral Colloquium
2. Progress Report on APMAA 2016 Conference
3. Essays
4. Call for Nominations for 2016 APMAA Board of Directors
5. Asia-Pacific Management Accounting Journal (APMAJ)
6. 2015 APMAA Steering Committee Members