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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Juara: Jurnal Riset Akuntansi EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam Journal of Accounting Science LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Media Mahardhika JRA: Jurnal Riset Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Buana Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat JES (Jurnal Ekonomi Syariah SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah KARYA: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Filantropi: Jurnal Manajemen Zakat dan Wakaf Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Jurnal Cendekia Mengabdi Berinovasi dan Berkarya SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen JAIDE Journal of Accounting and Financial Issue Ekomania Ta'amul: Journal of Islamic Economics Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Sahwahita: Community Engagement Journal Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Lating, Ade Irma Suryani
Universitas Islam Negeri Sunan Ampel Surabaya
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PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN SUSTAINABILITY REPORT SEBAGAI VARIABEL MODERATING Lating, Ade Irma Suryani
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 15, No 1 (2019): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine the effect of financial performance (Return On Equity, Current Ratio, Debt to Equity Ratio and Turn Asset Turn Over) on the value of the company (Price to Book Value) with Sustainability Report as a moderating variable. The sampling technique used purposive sampling method with the criteria of all companies listed in Indonesia Stock Exchange 2014-2016 with total 127 observation data. The research method used in this research is quantitative processed using statistical package for the social sciens (SPSS). The results of this research is the first Return On Equity, Debt to Equity Ratio and Turn Asset Turn Over effect on PBV, while the Current Ratio does not affect the PBV because current ratio is the ability of the company to close its short-term debt, so the current ratio is not considered a priority investors in investment decision making. Sustainability report is able to moderate the relationship between ROE, DER and TATO with PBV, while the sustainability report is unable to moderate the relationship between CR and PBV. This is because high financial performance is a must. Short-term lenders in lending only focus on financial statements, regardless of the company's social and environmental activities.
Penyajian Laporan Keuangan Masjid Sesuai ISAK No. 35 Untuk Peningkatan Transparasi dan Akuntabilitas: (Studi Kasus Pada Masjid At- Tadzkiroh, Sidoarjo) Ade Irma Suryani Lating
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1222

Abstract

The mosque is a non-profit organization that is not oriented to making a profit. In carrying out its activities, the mosque obtains its capital, namely donors. Therefore, the financial statements made are required for transparency and accountability. A good financial report is in accordance with accounting financial standards, namely ISAK No. 35 as a substitute for PSAK No. 45 which is used to prepare financial reports in non-profit organizations. The purpose of this study is to find out about the Implementation of ISAK No. 35 in the Preparation of Mosque Financial Reports for the Creation of Transparency and Accountability. The type of research used is in the form of qualitative research. Data obtained by means of Observations, Interviews, and Documentation conducted at the AT-Tadzkiroh Mosque. The data obtained in the form of primary data obtained through information from several informants while secondary data in the form of reports of monthly cash receipts and disbursements. The results of the research carried out explain that the AT-Tadzkiroh mosque still has not implemented financial reports in accordance with ISAK accounting standards No. 35, the reports made are only reports of cash receipts and disbursements and total monthly balances. The mosque still has not depreciated its fixed assets. The mosque has reported its financial statements to donors, although the financial statements presented are still in a simple form
Refleksi Standar Akuntansi Pemerintah dalam Manifestasi Good Governance Nufaisa; Ade Irma Suryani Lating; Mohammad Dliyaul Muflihin
Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.1068

Abstract

This study aims to understand the implementation of government accounting standards in realizing good governance in Gunung Anyar District, Surabaya in terms of human resource competence. The research material consists of the characteristics of accrual-based financial statements, as well as the principles of good governance. This research is a qualitative research. Data collection techniques were carried out by observation, interviews and documentation studies. There were three informants selected, namely the sub-district head, the general and staffing section, and the finance section. An interpretive approach is used to describe a deep understanding of the process of government accounting standards in terms of the competence of its human resources to realize good governance in Gunung Anyar District, Surabaya. The results of this study are that in general accrual basis government accounting standards have been carried out well although in some cases further improvements and improvements are needed. The educational background of the human resources who carry out the accrual basis process, namely the KA Sub Division of Finance, is not appropriate, and it can be said that transparency is due to the fact that financial performance can be accessed via the internet. So that the public knows clearly about the financial statements.
Development of Muslim-Friendly Service Standardization In The Halal Tourism Industry in Indonesia Mohammad Dliyaul Muflihin; Ade Irma Suryani Lating; Nufaisa; Mochammad Ilyas Junjunan
EKSYAR : Jurnal Ekonomi Syari'ah & Bisnis Islam (e-Journal) Vol. 10 No. 1 (2023): EKSYAR : Jurnal Ekonomi Syari'ah & Bisnis Islam
Publisher : Study Program Ekonomi Syari'ah, Sekolah Tinggi Agama Islam Muhammadiyah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54956/eksyar.v10i1.452

Abstract

The demand for halal tourism in Indonesia and even the world is very large; the government must utilise the potential to attract public interest in halal tourism. To explore the great potential of halal tourism, it must begin to provide products, facilities, and infrastructure to meet the needs of Muslim tourists with Muslim-friendly services. The aim of this research is to compile the development of standardisation services in halal tourism through halal tourism practice in Indonesia. The object of this study is the need for standardisation of Muslim-friendly services in terms of access, service, and provision of tourist facilities. This research is qualitative research using a descriptive approach. The study of literature (library research) by collecting journals that follow the research topic and analysing using data grouping, data reduction, data presentation, and conclusion. The results of this research state that many standardisation Muslim-friendly services. The standards must exist in halal tourism; in addition, these services or facilities, if possible, must be MUI certified so that tourists feel calm in using or using halal products.  
Moderasi Kinerja Lingkungan Pada Hubungan Green Accounting Dan Kinerja Ekonomi Mochammad Ilyas Junjunan; Binti Shofiatul Jannah; Ade Irma Suryani Lating; Ajeng Tita Nawangsari
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i2.2790

Abstract

This study aims to examine stakeholder theory and legitimacy with the triple bottom line approach on environmental aspects, by examining the direct effect of green accounting on economic performance and the moderating role of environmental performance on the relationship between green accounting and economic performance. A total of 90 data  across 15 companies in the mining sector during the six annual report periods were used as sample. This sample were analyzed using an interaction moderation regression model. The results of the study show that the application of green accounting has a positive effect on economic performance, in addition environmental performance is able to quasi-moderate the relationship between green accounting and economic performance. The limitations of this study lies in the limited measurement of the GRI index on environmental performance aspects. Further more the limited scope of the corporate sub-sector put some generalizing issue. Future research is expected to use environmental performance indicators that can generalize results to other company sub-sectors. In addition, cross section data analysis is more relevant which is developed in the moderation of the analysis model.
Pengaruh Penerapan Good School Governance Terhadap Efektifitas Pengelolaan Dana Bantuan Operasional Sekolah di Surabaya Kurnia Ulfah Fadhilah; Ade Irma Suryani Lating; Alphasyah Sidarta; Sulthon Falih Rasyid Rabbani
Jurnal Buana Akuntansi Vol 8 No 2 (2023): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v8i2.5646

Abstract

This study aims to test the impact of implementing Good School Governance on the effectiveness of school operational assistance fund management, focusing on SDI Wachid Hasyim Rungkut Kidul, Surabaya. The research method used is a quantitative research approach with a causal associative method, gathering primary data through questionnaires completed by 90 respondents as the research sample, selected using a method called disproportionate random sampling. In this study, a multiple linear regression analysis is performed using SPSS version 23 software to determine the partial influence of the 6 principles of Good School Governance on the effectiveness of School Operational Assistance Fund (BOS) management. The study's findings show that, individually, the principles of Transparency, Accountability, Independence, Fairness, Participation, and Consensus Orientation do not have a significant impact on the effectiveness of School Operational Assistance Fund (BOS) management.
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERBUKA TERHADAP RETURN SAHAM PADA MASA PANDEMI COVID-19 (Pada Perusahaan yang Tercatat di BEI Tahun 2020) Alphasyah Lazuardy Sidarta; Ade Irma Suryani Lating; Syarifudin Syarifudin
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.288

Abstract

This study aims to determine whether the ongoing global pandemic affects the company's financial performance. This is evidenced by testing the effect of Return On Assets, Debt to Equity Ratio, and Current Ratio on stock returns of companies listed on the Indonesia Stock Exchange in 2020. This study uses a quantitative approach method with multiple linear regression analysis method in partial (Test t) and in simultaneous (Test F) research variables. The sample is taken using a purposive sampling method, so that 35 data are obtained in the form of company financial report which is acquired from the official website www.idx.co.id. The secondary data analysis process in this study is assisted by using the STATA MP14 assistance program. The result shows that all the independent variables used, including the current ratio, debt to equity ratio, and return on assets have an effect on the dependent variable, that is stock returns. By the presence of this result on the study, it is hoped that the company's management can pay attention to various factors that can attract investors to invest in the company, so it will be able to provide optimal returns for investors and for investors will be able to choose and identify a company by analyzing its financial reports that have been published and also by analyzing external factors that can affect the company's performance before investing, in order to get optimal returns in the future
PENGARUH KOMPENSASI BONUS DAN DIVIDEND PAYOUT RATIO TERHADAP PRAKTIK PERATAAN LABA: (Studi pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2019) Maulinda Zulfa Rahmania; Ade Irma Suryani Lating; Selvia Eka Aristantia
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.395

Abstract

This study aims to determine the effect of bonus compensation and dividend payout ratio on income smoothing practices. This research is a quantitative research with an associative approach. The data testing techniques used are partial hypothesis testing (t test), simultaneous hypothesis testing (F test) and multiple linier regression analysis using SPSS software version 25. The number of samples tested in this study were 66 samples consisting of 33 companies with research period of 2 years. The data used in this research are secondary data sourced from IDX official website and official website of related companies. The results showed that partially, bonus compensation had no effect on income smoothing practices, but dividend payout ratio had a significant negative effect. Meanwhile, simultaneously, bonus compensation and dividend payout ratio have a significant effect on income smoothing practices. Based on these results, it is hoped that investor and potential investor will be more thorough in analyzing and identifying the company, and not seeing the company only by the value of dividends or the amount of profit that generated by banking companies which will later be used as investment destinations.
FACTORS THAT INFLUENCE THE PURCHASE DECISION OF COSMETIC PRODUCTS ON FEMALE STUDENTS IN SURABAYA Nadila Lazulfa Rohman; Ade Irma Suryani Lating; Eva Wany; Ajeng Tita Nawangsari; Mulyani Rahman Soulisa
Journal of Artificial Intelligence and Digital Economy Vol. 1 No. 4 (2024): European Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v1i3.505

Abstract

Having an attractive appearance is the main thing by society, especially for women who pay attention to beauty. With the development of technology is expected for the cosmetics industry to improve product quality and halal awareness given that indonesia is classified as the largest use of halal cosmetics in the world in order to compete in the business world to influence purchasing decisions. The purpose of this study is to prove the influence of fear of missing out, halal product quality awareness on cosmetic purchase decisions at UIN Sunan Ampel Surabaya students. This research data collection technique through questionnaires distributed online to UIN Sunan Ampel Surabaya students. The number of samples in the study of 67 respondents obtained through purposive sampling method. The results obtained that the fear of missing out does not have a significant effect on the decision to purchase cosmetic products at UIN Sunan Ampel Surabaya students because of budget factors and tend to buy as needed. While the quality of products and halal awareness has a positive and significant effect on cosmetic purchasing decisions at UIN Sunan Ampel Surabaya students because the better the quality of products and halal awareness, the higher the purchase decision
Value for Money pada LKJIP Dinas Pendidikan Kabupaten Gresik Tahun 2020 dan 2021 Ade Irma Suryani Lating; Syifa Aulya Putri; Risna Prisilia Margarita
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 2 (2023): November
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i2.11050

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja pelayanan publik di Dinas Pendidikan Kabupaten Gresik tahun 2020 dan 2021 dengan mengimplementasikan konsep Value for Money. Metode penelitian yang digunakan adalah Deskriptif Kuantitatif. Pengumpulan datanya meliputi studi kepustakaan dan dokumentasi. Variabel Penelitian adalah pengukuran kinerja Dinas Pendidikan Kabupaten Gresik berdasarkan Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKjIP) periode tahun 2020 dan 2021. Indikator pengukuran variabel ini diukur menggunakan rasio value for money, terdiri dari rasio ekonomis, efisiensi, dan efektivitas. Sumber data dalam penelitian ini adalah data sekunder. Data sekunder yang digunakan dalam penelitian ini adalah Laporan Akuntabilitas Kinerja Instansi Pemerintah (LAKjIP) Dinas Pendidikan Kabupaten Gresik periode tahun 2020-2021 yang berasal dari web resmi. Hasil dari penelitian ini menunjukkan bahwa analisis rasio ekonomis pada Dinas Pendidikan Kabupaten Gresik tahun 2020 dan 2021 cukup ekonomis dengan kriteria nilai <100%; rasio efisiensi cukup efisien dengan kriteria nilai >100%; dan rasio efektivitas tidak efektif dengan kriteria nilai <100%.
Co-Authors Adjeng Nurussalam Agustin, Dwi Putri Ajeng Tita Nawangsari Al Bira, Ahmad Mubarak Alphasyah Lazuardy Sidarta Alphasyah Sidarta Anggraini Aripratiwi, Ratna Ansah, M. Handri Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Azizah, Jihan Nur Benito Awaludin Robani, Muhammad Chandra, Slamet Dwi Dewy Titik Murtosyiah Dian Eka, Dian Dliyaul Muflihin, Mohammad Dwinanda, Shelinta Okta Eva Wany Eva Wany, Eva Fabian Susanto, Febry Fitriyah, Nur Lailatul Hidayat, Muhammad Afif Hidayatulloh, Muhammad Baharudin Yusuf Ihza Mahendra, Moch. Yusril Ikhsani, Aisyah Nurul Imam Buchori Istiqfarah, Sabrina Aulia Jannah, Binti Shofiatul Jannah, Syifa'ul Jayanti, Nurul Hadi Junjunan, Mochammad Ilyas Khalnaya, Yuridilla Khudzaifah, Adelia Kurnia Ulfah Fadhilah Kusumandaru, Hayudian Latifah, Iif Ainul M. Dliyaul Muflihin M. Fikri Arif Setya Pambudi Maulinda Zulfa Rahmania Melati, Seruni Kharisma Minadhifah, Putri Najwa Moch Yusril Ihza Mahendra Mohammad Dliyaul Muflihin Mulyani Rahman Soulisa Mulyani Rahman Soulisa Muttaqin, Muh. Syaukin Muzakki, M. Rifki Nadila Lazulfa Rohman Nandha Nur Jagadhitawati Nufaisa Nufaisa Nufaisa Nufaisa, Nufaisa Nur Faizah Nur Ravita Hanun Nuraini, Zahra Dwi P.A.C, M.Nur Nama Arep Pramita Sari, Devi Purwanto, Pegy Dwi Yuliani Qolbiyyah, Sakinatul Rahayu, Hastanti Agustin Rahmatulloh, Hanif Dzaky Ratna Anggraini Aripratiwi Risna Prisilia Margarita Riza Sufia Latifa Rohman, Muhammad Taufiqur Romaisyah, Luqita Salsabila, Shofiyah Nugraha Sari, Devi Pramita Setiawan, Yumna Rosyinda Sidarta, Alphasyah Lazuardy Soulisa, Mulyani Rahman Sulthon Falih Rasyid Rabbani Susanto, Febry Fabian Syarifudin Syarifudin Syifa Aulya Putri Vianti, Milda Novita Wardana, Syafrizal Rangga Wildan Affan Al Gifari Yudhanti, Ashari Lintang Yunianti, Sherly Aulia Yuniarti, Nur Laila