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PENGARUH FAKTOR FUNDAMENTAL, RISIKO SISTEMATIS DAN EKONOMI MAKRO TERHADAP RETURN SAHAM SYARIAH YANG TERGABUNG DI JAKARTA ISLAMIC INDEX (JII) PADA PERIODE 2010 – 2014 Hasanah Setyowati; Riyanti Ningsih
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 1 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aimed to obtain empirical evidence on the influence of fundamental factors, systematic risk and macroeconomics on the returns Islamic stock of companies incorporated in the Jakarta Islamic Index in 2010-2014. The variables used were the fundamental factors that are proxied by Earning Per Share (EPS), Return on Equity (ROE), Debt to Equity Ratio (DER); Systematic risk is proxied by Beta Shares; macroeconomic factors is proxied by the inflation rate and the exchange rate. The samples of this study are the enterprises incorporated in Jakarta Islamic Index (JII) at the Indonesian Stock Exchange. The sampling method was using purposive sampling. There were 12 samples of Islamic stocks that meet the criteria to be used as samples. The analysis model used is multiple linear regression techniques and the type of data used is secondary data. The study found that all variables, which are Earning Per Share (EPS), Return on Equity (ROE), Debt to Equity Ratio (DER), Beta stock, inflation and the exchange rate do not significantly affect the return of sharia stock either simultaneously or partially.

KECENDERUNGAN KECURANGAN PADA ALOKASI DANA DESA: ANALISIS FRAUD DIAMOND DAN RELIGIUSITAS Priyastiwi Priyastiwi; Hasanah Setyowati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 1 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study examines dimensions of fraud diamond against the intention of financial fraud in village fund allocation. Based on fraud diamond theory that is used in public organizations, especially in the management of village funds. This study also includes religiosity as a factor that can moderate the effect of pressure, opportunity, rationality and capability on fraudulent intentions in the Village Fund Allocation. The research sample is selected purposively: the Technical Implementer of Village Financial Management (PTPKD) or village officials responsible for managing village funds in the Special Region of Yogyakarta. The data collection technique using a questionnaire to answer the dimensions of the fraud diamond, namely pressure, opportunity, rationality, and capability, as well as the variables of religiosity and fraud intention. Based on the test results, pressure and weak internal control system had a positive and significant effect on the fraud intention. Meanwhile, religiosity harms fraud intention in village fund allocation. The results also show that religiosity reduces pressure and a weak internal control system intends to allocate village funds fraudulently. This study explains that the village-level government officer as an agent takes actions that want to benefit themselves, whilst they are given the authority to manage financial allocation given from the central government. This behaviour occurred because of pressure, opportunity, rationalization and capability. This research provides insights and ways to control fraudulent behaviour in village fund allocations when the factors that cause fraudulent intentions in village fund allocations are known. This study examines dimensions of fraud diamond against the intention of financial fraud in village fund allocation. Based on fraud diamond theory that is used in public organizations, especially in the management of village funds. This study also includes religiosity as a factor that can moderate the effect of pressure, opportunity, rationality and capability on fraudulent intentions in the Village Fund Allocation. The research sample is selected purposively: the Technical Implementer of Village Financial Management (PTPKD) or village officials responsible for managing village funds in the Special Region of Yogyakarta. The data collection technique using a questionnaire to answer the dimensions of the fraud diamond, namely pressure, opportunity, rationality, and capability, as well as the variables of religiosity and fraud intention. Based on the test results, pressure and weak internal control system had a positive and significant effect on the fraud intention. Meanwhile, religiosity harms fraud intention in village fund allocation. The results also show that religiosity reduces pressure and a weak internal control system intends to allocate village funds fraudulently. This study explains that the village-level government officer as an agent takes actions that want to benefit themselves, whilst they are given the authority to manage financial allocation given from the central government. This behaviour occurred because of pressure, opportunity, rationalization and capability. This research provides insights and ways to control fraudulent behaviour in village fund allocations when the factors that cause fraudulent intentions in village fund allocations are known.

PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN Dyah Kesuma Ningrum; Hasanah Setyowati; Pandit Fatih A
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aims to examine the effect of intellectual capital and ownership structure on company performance. The sample of this study is mining companies listed on the Indonesia Stock Exchange Period 2015-2018 with a sampling method using purposive sampling of 18 companies. Hypothesis testing is done by using multiple linear regression analysis. The results showed that human capital, structure capital, employee capital, managerial ownership and institutional ownership together influenced ROA. The contribution of human capital, structure capital, employee capital, managerial ownership and institutional ownership together affected ROA of 43.9%. Partially, human capital has a negative effect on Return On Assets (ROA), structure capital has a positive and significant effect on Return On Assets (ROA), employee capital has no effect on Return On Assets (ROA), managerial ownership has a negative effect on Return On Assets (ROA), institutional ownership has a positive and significant effect on Return on Assets (ROA).

PENGARUH FAKTOR FUNDAMENTAL, RISIKO SISTEMATIS DAN EKONOMI MAKRO TERHADAP RETURN SAHAM SYARIAH YANG TERGABUNG DI JAKARTA ISLAMIC INDEX (JII) PADA PERIODE 2010 – 2014 Hasanah Setyowati; Riyanti Ningsih
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 24 No 1 (2016): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

This study aimed to obtain empirical evidence on the influence of fundamental factors, systematic risk and macroeconomics on the returns Islamic stock of companies incorporated in the Jakarta Islamic Index in 2010-2014. The variables used were the fundamental factors that are proxied by Earning Per Share (EPS), Return on Equity (ROE), Debt to Equity Ratio (DER); Systematic risk is proxied by Beta Shares; macroeconomic factors is proxied by the inflation rate and the exchange rate. The samples of this study are the enterprises incorporated in Jakarta Islamic Index (JII) at the Indonesian Stock Exchange. The sampling method was using purposive sampling. There were 12 samples of Islamic stocks that meet the criteria to be used as samples. The analysis model used is multiple linear regression techniques and the type of data used is secondary data. The study found that all variables, which are Earning Per Share (EPS), Return on Equity (ROE), Debt to Equity Ratio (DER), Beta stock, inflation and the exchange rate do not significantly affect the return of sharia stock either simultaneously or partially.

KECENDERUNGAN KECURANGAN PADA ALOKASI DANA DESA: ANALISIS FRAUD DIAMOND DAN RELIGIUSITAS Priyastiwi Priyastiwi; Hasanah Setyowati
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 30 No 1 (2022): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v30i1.301

This study examines dimensions of fraud diamond against the intention of financial fraud in village fund allocation. Based on fraud diamond theory that is used in public organizations, especially in the management of village funds. This study also includes religiosity as a factor that can moderate the effect of pressure, opportunity, rationality and capability on fraudulent intentions in the Village Fund Allocation. The research sample is selected purposively: the Technical Implementer of Village Financial Management (PTPKD) or village officials responsible for managing village funds in the Special Region of Yogyakarta. The data collection technique using a questionnaire to answer the dimensions of the fraud diamond, namely pressure, opportunity, rationality, and capability, as well as the variables of religiosity and fraud intention. Based on the test results, pressure and weak internal control system had a positive and significant effect on the fraud intention. Meanwhile, religiosity harms fraud intention in village fund allocation. The results also show that religiosity reduces pressure and a weak internal control system intends to allocate village funds fraudulently. This study explains that the village-level government officer as an agent takes actions that want to benefit themselves, whilst they are given the authority to manage financial allocation given from the central government. This behaviour occurred because of pressure, opportunity, rationalization and capability. This research provides insights and ways to control fraudulent behaviour in village fund allocations when the factors that cause fraudulent intentions in village fund allocations are known. This study examines dimensions of fraud diamond against the intention of financial fraud in village fund allocation. Based on fraud diamond theory that is used in public organizations, especially in the management of village funds. This study also includes religiosity as a factor that can moderate the effect of pressure, opportunity, rationality and capability on fraudulent intentions in the Village Fund Allocation. The research sample is selected purposively: the Technical Implementer of Village Financial Management (PTPKD) or village officials responsible for managing village funds in the Special Region of Yogyakarta. The data collection technique using a questionnaire to answer the dimensions of the fraud diamond, namely pressure, opportunity, rationality, and capability, as well as the variables of religiosity and fraud intention. Based on the test results, pressure and weak internal control system had a positive and significant effect on the fraud intention. Meanwhile, religiosity harms fraud intention in village fund allocation. The results also show that religiosity reduces pressure and a weak internal control system intends to allocate village funds fraudulently. This study explains that the village-level government officer as an agent takes actions that want to benefit themselves, whilst they are given the authority to manage financial allocation given from the central government. This behaviour occurred because of pressure, opportunity, rationalization and capability. This research provides insights and ways to control fraudulent behaviour in village fund allocations when the factors that cause fraudulent intentions in village fund allocations are known.

PENGARUH INTELLECTUAL CAPITAL DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN: (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Selama Tahun 2015-2018) Dyah Kesuma Ningrum; Hasanah Setyowati; Pandit Fatih Ahmadi
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 2 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i2.488

This study aims to examine the effect of intellectual capital and ownership structure on company performance. The sample of this study is mining companies listed on the Indonesia Stock Exchange Period 2015-2018 with a sampling method using purposive sampling of 18 companies. Hypothesis testing is done by using multiple linear regression analysis. The results showed that human capital, structure capital, employee capital, managerial ownership and institutional ownership together influenced ROA. The contribution of human capital, structure capital, employee capital, managerial ownership and institutional ownership together affected ROA of 43.9%. Partially, human capital has a negative effect on Return On Assets (ROA), structure capital has a positive and significant effect on Return On Assets (ROA), employee capital has no effect on Return On Assets (ROA), managerial ownership has a negative effect on Return On Assets (ROA), institutional ownership has a positive and significant effect on Return on Assets (ROA).

PENGARUH DER (DEBT TO EQUITY RATIO), PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Sulastiningsih Sulastiningsih; Annasya Isna Khanifa; Hasanah Setyowati
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 2 No 3 (2022): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v2i3.556

Penelitian ini bertujuan untuk mengetahui hasil pengaruh DER (Debt to Equity Ratio), Profitabilitas, dan Kepemilikan Manajerial terhadap nilai perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2016-2020, baik secara parsial maupun simultan. Variabel yang diteliti yaitu : DER (Debt to Equity Ratio), Profitabilitas (ROA), dan Kepemilikan Manajerial dan nilai perusahaan yang diproksikan dengan nilai Price Book Value (PBV). Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2020. Sampel dalam penelitian ini sebanyak 7 perusahaan makanan dan minuman yang diperoleh dengan teknik purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil dari penelitian dengan menggunakan analisis regresi linier berganda menunjukkan bahwa secara parsial DER (Debt to Equity Ratio) dan Profitabilitas tidak berpengaruh terhadap nilai perusahaan sedangkan Kepemilikan Manajerial berpengaruh signifikan terhadap nilai perusahaan. Hasil dari perhitungan secara simultan (bersama-sama) menunjukkan bahwa variabel DER (Debt to Equity Ratio), Profitabilitas, dan Kepemilikan Manajerial berpengaruh signifikan terhadap nilai perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020.

PENGARUH KOMPETENSI SDM, PEMANFAATAN TEKNOLOGI INFORMASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KEANDALAN LAPORAN KEUANGAN Sugiarti; Hasanah Setyowati
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.839

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh variabel kompetensi SDM, pemanfaatan teknologi informasi, dan sistem pengendalian internal terhadap keandalan laporan keuangan dengan studi kasus pada kantor K/L di Yogyakarta.. Sampel dalam penelitian ini adalah petugas penyusun laporan keuangan. Data yang digunakan adalah data primer yang dilakukan analisis dengan SPSS. Metode analisis data menggunakan uji asumsi klasik dan uji hipotesis dengan menggunakan uji t dan uji f. Hasil dari pengolahan data pada penelitian ini menunjukkan bahwa Kompetensi SDM tidak berpengaruh positif dan signifikan terhadap keandalan laporan keuangan, sedangkan pemanfaatan teknologi informasi dan Sistem pengendalian internal berpengaruh positif dan signifikan terhadap keandalan laporan keuangan

PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK (Studi Kasus pada UMKM Kabupaten Klaten): (Studi Kasus pada UMKM Kabupaten Klaten) Kundala, Manendha Maganitri; Kase, Joni Jerilius; Setyowati, Hasanah
Prima Ekonomika Vol. 15 No. 2 (2024): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v15i2.240

This study aims to determine the effect of taxpayer awareness on taxpayer compliance inpaying taxes and the effect of knowledge and understanding of tax regulations ontaxpayer compliance in paying taxes. The method used is quantitative research with theobject of research being Micro, Small and Medium Enterprises (MSMEs) in KlatenRegency with 110 respondents obtained. The results of the study showed that the taxawareness variable (X1) had a significant positive impact on tax compliance of MSMEsrecorded in Klaten Regency. The first hypothesis was accepted by the research data,namely that tax awareness had a positive impact on MSME tax compliance. Then, thetax knowledge variable (X2) had a significant positive impact on MSME taxcompliance recorded in Klaten Regency. The second hypothesis was accepted or supportedby the research data, namely that tax knowledge had a positive impact on MSME taxcompliance. In conclusion, there is a good relationship between "Taxpayer Awareness"and "Tax Knowledge" which play a major role in increasing "Tax Compliance" inMSMEs in Klaten Regency. Managing and increasing tax awareness and knowledgetax among MSME taxpayers can be effective steps in efforts to increase the level of taxcompliance in the region.Keywords: Taxpayer; Taxpayer Awareness; Tax Knowledge

THE INFLUENCE OF NON-PERFORMING LOANS (NPL), LOAN OF DEPOSIT RATIO (LDR), OPERATING COST OF OPERATING INCOME (BOPO), QUALITY OF EARNING ASSETS (KAP) AND CAPITAL ADEQUACY REQUIREMENT (CAR). EARNING ASSETS (KAP) AND MINIMUM CAPITAL ADEQUACY (KPMM) ON RETURN Agiastia, Dhita; Prasetyo, Agung Slamet; Setyowati, Hasanah; Ambarwati, Lilik; Mutahir, Anwar; Mahsun, Mohamad; Subkhan, Muhammad
Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Vol 3 No 1 (2024): International Seminar Proceedings and Call for Paper STIE Widya Wiwaha
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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

This study aims to analyze how financial ratios in Bank Perekonomin Rakyat, namely Non-Performing Loan (NPL), Loan of Deposit Ratio (LDR), Operating Costs Operating Income (BOPO), Earning Asset Quality (KAP) and the influence of Minimum Capital Adequacy (CAR) affect the level of profitability projected from the Return of Asset (ROA) ratio. The sample in this study used purposive sampling method, namely the People's Economic Bank in Bantul Regency which is registered with the Financial Services Authority for the period 2020-2023. The secondary data used are publication reports obtained from accessing the Financial Services Authority website (www.ojk.go.id) which are then recorded into SPSS. The data analysis method uses a classic assumption test which includes normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The analysis tool technique is descriptive analysis and statistical analysis. The results showed that CAR has a positive and significant effect on ROA, NPL and BOPO have a negative and significant effect on ROA while LDR and KAP have an insignificant effect on ROA.

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