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All Journal Jurnal Konseling dan Pendidikan JEB17 : Jurnal Ekonomi dan Bisnis Jurnal Kajian Akuntansi Widya Cipta : Jurnal Sekretari dan Manajemen PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Assets: Jurnal Akuntansi dan Pendidikan INVENTORY: JURNAL AKUNTANSI JIKA: Jurnal Ilmu Keuangan dan Perbankan Arthavidya Jurnal Ilmiah Ekonomi Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) SWARNA Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Cendikia Pendidikan GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian UMKM Moneta : Journal of Economics and Finance
Hariyani, Diyah Santi
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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ANALISA KONTRIBUSI PEMBIAYAAN MUSYARAKAH, MURABAHAH DAN IJARAH TERHADAP PROFITABILITAS (ROE) PADA BANK BNI SYARIAH Hariyani, Diyah Santi
Arthavidya Jurnal Ilmiah Ekonomi Vol 18 No 1 (2016)
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (313.734 KB) | DOI: 10.37303/a.v18i1.17

Abstract

The objective of the research is to analyze empirical data aboutthe influence of musyarakah, murabahah and ijarah on profitability (ROE)The study uses causal relation quantitative research. Sample of the researchwas taken from Bank BNI Syariah’s financial statements per month in 2012-2014. Data collection techniques used are literature study and documentation.Secondary data retrieved from the data of Bank BNI Syariah’s financialstatements which can be accessed through the official website of BankIndonesia, www.bi.go.id. The statistical method in this research is multipleregressiontest.The statistical results shows that Musyarakah, murabahah and ijarahsignificant effect on profitability (ROE) simultaneously.Keywords: musyarakah, murabahah, ijarah, profitability (ROE)
FOREIGN EXCHANGE INDEX AND MACROECONOMIC: PANDEMIC COVID-19 IN INDONESIA Hariyani, Diyah Santi; Ratnawati, Tri; Rahmiyati, Nekky
PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) 2020: PROCEEDINGS ICTESS
Publisher : PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences)

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Abstract

This research aims to analyse the influence of foreign exchange index and macroeconomic globalization which includes SSEC, S&P BSE Sensex, exchange rate, world gold price, and inflation on the CSPI before and during the government decided to lockdown due to the spread of Covid-19 virus. Sampling-based on time series data with observation periods from 8 January 2019 to 9 June 2020, data analysis techniques used regression SPSS. The results concluded that the Shanghai Stock Exchange Composite has a significant effect on the CSPI, the S&P BSE Sensex significantly influential to the CSPI, the exchange rate has a significant effect on the CSPI, the world gold price significantly negative to the CSPI, inflation has a significant negative effect on the CSPI before and during the Pandemic Covid-19 in Indonesia Keyword: CSPI, Exchange Rate, Inflation, S&P BSE Sensex, World Gold Price
KINERJA KEUANGAN ASURANSI SYARIAH DI INDONESIA Wahyudi, Nico; Hariyani, Diyah Santi; Ubaidillah, Moh.
JEB17 : Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2020): September
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

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Abstract

This study aims to assess the financial performance of Sharia Insurance companies in Indonesia in the period 2017-2019 using risk-based capital (RBC) and Early Warning System (EWS) financial ratios. This research data uses secondary data accessed from the financial statements of Sharia Insurance companies registered with the Financial Services Authority (OJK) during the period 2017-2019. Qualitative descriptive data analysis techniques. Based on the management of analysis data using ratios, it can be known the performance condition of insurance companies registered with the Financial Services Authority from 2017 to 2019 as many as seven companies can be categorized in good condition while five companies are categorized as bad based on the provisions of PSAK No. 28.
Economic Growth: Export, Import, Crude Oil Prices, Exchange Rate Vidalia, Dilla; Hariyani, Diyah Santi; Sulistiyowati, Liliek Nur
INVENTORY: JURNAL AKUNTANSI Vol 8, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i1.18380

Abstract

The Russia - Ukraine war has had an impact on the global economy and Indonesia is no exception. This study aims to determine the effect of exports, imports, crude oil prices and the rupiah exchange rate on economic growth in Indonesia. This study uses quantitative methods and sampling using saturated sampling techniques with secondary data samples from the official website of Statistics Indonesia (https://www.bps.go.id/), Bank Indonesia (https://www.bi.go.id/) and Investing.com (https://id.inveisting.com/) for the quarterly period 2008 - 2022 as many as 60 samples with the help of SPSS software version 29. The results showed that exports had a significant positive effect on economic growth. Imports have a significant positive effect on economic growth. Crude oil prices have a significant negative effect on economic growth. The rupiah exchange rate has a significant positive effect on economic growth. This indicates that when exports, imports, crude oil prices, and exchange rates decrease or increase, it will affect Indonesia's economic growth.
PENGEMBANGAN KEMASAN DAN STRATEGI PEMASARAN “DUMILAH COKELAT” Hariyani, Diyah Santi; Hatmawan, Aglis Andhita; Apriyanti, Apriyanti
Jurnal Pengabdian UMKM Vol. 1 No. 1 (2022): Januari
Publisher : Pusat Studi UMKM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jpu.v1i1.5

Abstract

UMKM ini bergerak pada bidang pembuatan cokelat yang bernama “Dumilah  Cokelat” yang terletak di Kabupaten Madiun lebih tepatnya di Desa Kare. Tujuan kegiatan  pengabdian masyarakat ini adalah memperkenalkan kepada masyarakat umum pembaruan logo dan kemasan, melatih masyarakat menggunakan media sosial guna mengenalkan ke konsumen yang luas. Metode yang digunakan adalah melakukan sosialisasi kepada Pemerintah Desa Kare dan industri mitra, melatih dan mendampingi mitra membuat template sosial media yang efisien dan efektif, melatih dan mendampingi  mitra membut desain, mengembangkan desain cokelat dumilah, melakukan monitroing  dan evaluasi. Hasil yang dicapai adalah mitra mengenali dan terampil membuat konten  sosial media yang efisien dan efektif, mitra mengenali dan terampil membuat desain, mengembangkan desain kedepannya
ESG DISCLOSURE TO FINANCIAL PERFORMANCE WITH STOCK PRICE VOLATILITY AS A MODERATION VARIABLE Sari, Anggun Renita; Hariyani, Diyah Santi
Assets: Jurnal Akuntansi dan Pendidikan Vol. 13 No. 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v13i1.16971

Abstract

ABSTRACTThis research aims to determine the moderating effect of stock price volatility on ESG Disclosure to Financial Performance. Disclosures made by companies, both financial and non-financial disclosures, are certainly an important indicator in assessing and evaluating company performance. The sustainability report published by the company is one of the considerations investors should consider before buying company shares. Analysis Method used is descriptive statistical analysis and classical assumption tests. The data analysis technique used is multiple linear regression and the MRA test. The research results show that stock price volatility moderates the relationship between disclosure and financial performance.ABSTRACTPenelitian ini bertujuan untuk mengetahui pengaruh moderasi volatilitas harga saham terhadap Environmental, Social, and Governance (ESG) Disclosure terhadap kinerja keuangan. Pengungkapan yang dilakukan perusahaan, baik pengungkapan finansial maupun non finansial tentunya menjadi indikator penting dalam menilai dan mengevaluasi kinerja perusahaan. Laporan keberlanjutan yang diterbitkan perusahaan menjadi salah satu pertimbangan yang harus dipertimbangkan investor sebelum membeli saham perusahaan. Metode analisis yang digunakan adalah statistik deskriptif dan uji asumsi klasik. Teknik analisis data yang digunakan adalah regresi linier berganda dan uji MRA. Hasil penelitian menunjukkan bahwa volatilitas harga saham memoderasi hubungan antara pengungkapan dan kinerja keuangan.
Pengaruh Tingkat Kesehatan Bank Terhadap Nilai Perusahaan Perbankan Negara Asean Apriyanti, Apriyanti; Hariyani, Diyah Santi; Azizah, Maratul; Wahyuandari, Wenni
Widya Cipta: Jurnal Sekretari dan Manajemen Vol 7, No 1 (2023): March
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v7i1.14781

Abstract

Tujuan penelitian ini untuk mengetahui apakah terdapat pengaruh tingkat kesehatan bank terhadap nilai perusahaan menggunakan RGEC. Penilaian pada metode RGEC meliputi faktor Risk Profile (profil risiko), Good Corporate Governance (GCG), Earnings (rentabilitas), dan Capital (permodalan). Penelitian ini dilakukan dilakukan di delapanpuluh empat perusahaan perbankan negara ASEAN. Sampel yang digunakan yaitu perusahaan perbankaan negara ASEAN yang terdaftar di Bursa Efek masing-masing negara tahun 2020, yang diambil menggunakan metode purposive sampling. Negara yang digunakan dalam sampel meliputi negara Indonesia, Malaysia, Singapura, Thailand, Filipina, Vietanam dan Kamboja. Metode yang digunakan untuk menganalisis data yakni pendekatan kuantitatif melalui analisis regresi Cross-Section dengan menggunakan bantuan program Eviews 12. Hasil penelitian ini yakni risk profile secara parsial berpengaruh negatif dan signifikan terhadap nilai perusahaan perbankan Negara ASEAN. Good Corporate Governance secara parsial berpengaruh positif dan signifikan terhadap nilai perusahaan perbankan Negara ASEAN. Earnings secara parsial berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan perbankan Negara ASEAN. Capital secara parsial berpengaruh positif dan signifikan terhadap nilai perusahaan perbankan Negara ASEAN. The purpose of this research is to find out whether there is an effect of bank soundness level on firm value using RGEC. The assessment on the RGEC method includes factors of Risk Profile (risk profile), Good Corporate Governance (GCG), Earnings (profitability), and Capital (capital). This research was conducted in eighty four banking companies of ASEAN countries. The sample used is the banking companies of ASEAN countries which are listed on the stock exchanges of each country in 2020, which were taken using the purposive sampling method. The countries used in the sample include Indonesia, Malaysia, Singapore, Thailand, the Philippines, Vietnam and Cambodia. The method used to analyze the data is a quantitative approach through cross-sectional regression analysis using the help of the Eviews 12 program. The results of this study are that the risk profile partially has a negative and significant effect on the value of banking companies in ASEAN countries. Good Corporate Governance partially has a positive and significant effect on the value of banking companies in ASEAN countries. Earnings partially have a negative and insignificant effect on the value of banking companies in ASEAN countries. Capital partially has a positive and significant effect on the value of banking companies in ASEAN countries
PENERAPAN MODEL PEMBELAJARAN PROJECT BASED LEARNING UNTUK MENINGKATKAN KEAKTIFAN BELAJAR SISWA PADA MATA PELAJARAN IPAS DI SEKOLAH DASAR Arumsari, Bella Tri; Hariyani, Diyah Santi; Murtini
Sindoro: Cendikia Pendidikan Vol. 8 No. 9 (2024): Sindoro Cendikia Pendidikan
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9644/sindoro.v8i9.7500

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan model pembelajaran Project Based Learning (PjBL) dalam meningkatkan keaktifan belajar siswa pada mata pelajaran Ilmu Pengetahuan Alam dan Sosial (IPAS) di sekolah dasar. Metode penelitian yang digunakan adalah penelitian tindakan kelas dengan dua siklus. Subjek penelitian adalah siswa kelas III SDN Sangen 03 yang berjumlah 26 orang. Teknik pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Analisis data dilakukan secara deskriptif kualitatif dan kuantitatif. Hasil penelitian menunjukkan bahwa penerapan model PjBL dapat meningkatkan keaktifan belajar siswa pada mata pelajaran IPAS. Hal ini terlihat dari peningkatan persentase keaktifan belajar siswa dari prasiklus sebesar 40,75%, meningkat menjadi 75% pada siklus I, dan 87,5% pada siklus II. Peningkatan keaktifan belajar meliputi aspek keaktifan mencatat, membaca, berdiskusi, dan mendengarkan. Penerapan model PjBL terbukti efektif dalam menciptakan pembelajaran yang aktif dan bermakna bagi siswa sekolah dasar.Kata Kunci: Project Based Learning, Keaktifan Belajar, IPAS
PENGEMBANGAN MEDIRAMA “(MEDIA INTERAKTIF RANTAI MAKANAN)“ KINCIR ANGIN BERBASIS STEM UNTUK MENINGKATKAN HASIL BELAJAR SISWA SDN SANGEN 03 MADIUN Ermalita, Ervicha; Hariyani, Diyah Santi; Murtini
Sindoro: Cendikia Pendidikan Vol. 8 No. 9 (2024): Sindoro Cendikia Pendidikan
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9644/sindoro.v8i9.7503

Abstract

Berdasarkan Penelitian ini bertujuan untuk mengembangkan Medirama (Media Interaktif Rantai Makanan) Kincir Angin berbasis STEM (Science, Technology, Engineering and Mathematic) untuk meningkatkan hasil belajar siswa dan mengetahui efektifitas penggunaan media interaktif rantai makanan kincir angin berbasis STEM) dalam pembelajaran siswa yang cenderung kurang menarik minat siswa jika hanya belajar menggandalkan buku. Pada permasalahan pendidikan saat ini yaitu kurangnya media dan prasarana, sehingga guru diminta kreatif dalam meningkatkan kualitas pembelajaran di kelas, seperti menciptakan media pembelajaran yang berinovatif dikelas. Metode penelitian ini menggunakan model pengembangan ADDIE. Subjek dari penelitian ini adalah siswa kelas V di SD Negeri Sangen 3 Madiun. Hasil penelitian dan pengembangan memperoleh desain berupa Medirama ( Media Interaktif Rantai Makanan) Kincir Angin. Pada hasil belajar siswa menunjukan 40% siswa memiliki nilai diatas KKM sebelum menerapkan Medirama Kincir Angin, sedangkan setelah diterapkan Medirama Kincir Angin 100% siswa memiliki nilai diatas KKM (Kriteria Ketuntasan Minimum), hal tersebut menunjukkan hasil belajar siswa terjadi peningkatan 60%. Penggunaan media pembelajaran dalam kegaiatan pembelajaran lebih memudahkan siswa dalam memperoleh pemehaman dan memotivasi siswa untuk belajar. Kata Kunci: Media Pembelajaran, Medirama (Media Interaktif Rantai Makanan), Kincir Angin berbasis STEM (Science, Technology, Engineering and Mathematic)
The Moderating Role of Independent Commissioners on the Effect of Corporate Social Responsibility (CSR) Disclosure and Chief Executive Officer (CEO) Tenure on Earnings Management Utami, Ratna Sri; Hariyani, Diyah Santi; Juliyanti, Wiwin; Rahmiyati, Nekky
Moneta : Journal of Economics and Finance Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i3.620

Abstract

Earnings management is a significant concern in financial reporting, as it has the potential to mislead stakeholders and distort a company’s actual performance. This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure and Chief Executive Officer (CEO) tenure on earnings management, while also evaluating the moderating role of independent commissioners. A quantitative approach was adopted, employing multiple linear regression and Moderated Regression Analysis (MRA), based on 124 firm-year observations from 31 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The findings reveal that CSR disclosure does not significantly influence earnings management (p = 0.089 > 0.05), suggesting that CSR activities are not effectively mitigating manipulative financial reporting. In contrast, CEO tenure has a significant positive effect on earnings management (β = 0.094; p = 0.001 < 0.05), indicating that longer-serving CEOs are more likely to engage in such practices. Furthermore, independent commissioners significantly moderate the relationship between CSR disclosure and earnings management (β = –1.689; p = 0.004), while their moderating effect on the relationship between CEO tenure and earnings management is not statistically significant (p = 0.350 > 0.05). These results emphasize the need to strengthen internal governance mechanisms to promote greater transparency in CSR reporting and to deter opportunistic behavior by executive leadership.
Co-Authors Aglis Andhita Hatmawan, Aglis Andhita Amanda, Yola Diva Anggraini, Monita Apriyanti Apriyanti Arumsari, Bella Tri Astuti, Neneng Fajar Azizah, Maratul Cantika, Renata Bela Darusman, Dita Mariska Candra Eni Minarni, Eni Ermalita, Ervicha Ganesa Berlian, Bianka Lintang Aura Handayani, Putri Retno Handono Putri, Intan Windyar Hidayatulloh, Ardi Kurniawan Juliyanti, Wiwin Kuncoro, Dwi Langgeng. W, Anggita Lestari, Preti Puji Murtini Nekky Rahmiyati Nining Rahmawati Nurcahyo, Andika Octarina Hidayatus Sholikhah Permatasari, Sindi Intan Pinkan Amita Tri Prasasti, Pinkan Amita Tri Rantika, Maulina Dwi Rollis Ayu Ditasari Rosiliawati, Sella Silvi Saputra, Arifiansyah Sari, Anggun Renita Setiyono, Wahyu Sulistiyowati, Liliek Nur Tri Ratnawati Ubaidillah, Moh. Utami, Ratna Sri Vidalia, Dilla Wahyudi, Nico Wahyuningtyas, Novi Triana Wenni Wahyuandari