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<![CDATA[PENGARUH SUKUK TERHADAP NILAI PERUSAHAAN DAN IMPLIKASINYA TERHADAP KESEJAHTERAAN PEMEGANG SAHAM ]]>
<![CDATA[Teguh Rimbawan]]>;
<![CDATA[Negina Kencono Putri]]>;
<![CDATA[Siti Maghfiroh]]>
<![CDATA[ Monex: Journal of Accounting Research Vol 8, No 2 (2019) ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama ]]>
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DOI: 10.30591/monex.v8i2.1333
<![CDATA[The purpose of this study is to prove empirically that Sukuk has a positive effect on Corporate Value, and to prove empirical that the Company Value is a factor that mediates the correlation between Sukuk with Shareholder Welfare. The population in this study is a company that issued sukuk and listed on BEI. The method of determining the sample is purposive sampling method. It is obtained 12 sample companies with total observation as much as 42. Based on the results of research and data analysis using Product of Coefficient / Sobel test method (Sobel, 1982), shows that Sukuk has no positive effect on Corporate Value, and Corporate Value is not a factor mediating relationship between Sukuk Financing with Shareholder Welfare. The theoretical implications of the results of this study do not support alternative hypotheses. This can be attributed to the fact that the sukuk financing owned by the sample companies is too small, averaging 2.3% of the total assets, so that the effect of the changes between the variables tested becomes insignificant. The small proportion of sukuk corporations due to sukuk has not been seen as a beneficial effect either in the eyes of companies, creditors, and investors. Keywords: Sukuk, Firm Value, Shares Holders Welfare, Product of coefficien, Sobel test.]]>
<![CDATA[Pengaruh Pergantian CEO dan Pengungkapan CSR sebagai Maslahat Mursalah terhadap Manajemen Laba dengan Struktur Corporate Governance sebagai Variabel Moderasi ]]>
<![CDATA[Adhelia Desi Prawestri]]>;
<![CDATA[Bambang Setyobudi Iriyanto]]>;
<![CDATA[Negina Kencono Putri]]>
<![CDATA[ JIEF : Journal of Islamic Economics and Finance Vol. 2 No. 1 (2022): JIEF VOL.2 NO.1 MEI 2022 ]]>
Publisher : <![CDATA[Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan ]]>
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DOI: 10.28918/jief.v2i1.5327
<![CDATA[This study aims to determine whether CEO turnover and CSR disclosure as maslahat mursalah are moderated by corporate governance structure consisting of independent commissioners, audit committee and institutional ownership partially affect earnings management. This study uses secondary data from manufacturing companies during 2019. Sampling technique using purposive sampling. The data were collected and analyzed using moderated regression analysis (MRA). The result indicate that CEO turnover and CSR disclosure as maslahat mursalah have no effect on earnings management. Independent commissioners and institutional ownership does not moderate the effect of CEO turnover on earnings management. The audit committee weakens the positive influence of CEO turnover on earnings management. The audit committee and institutional ownership do not moderate the effect of CSR disclosure as masalaht mursalah on earnings management. This study has limitations on audit committee measurement indicators that are less able to reflect the actual performance of audit committees, so that future research is expected to use more appropriate indicators.]]>
<![CDATA[Evaluasi Kinerja Perbankan Dengan Perspektif Balanced Scorecard: Studi Pada Perbankan Syariah Di Wilayah Purwokerto ]]>
<![CDATA[- Mujayanah]]>;
<![CDATA[Negina Kencono Putri]]>;
<![CDATA[Uswatun Hasanah]]>
<![CDATA[ Jurnal Studi Manajemen dan Bisnis Vol 1, No 2 (2014): Desember ]]>
Publisher : <![CDATA[Trunojoyo University of Madura ]]>
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DOI: 10.21107/jsmb.v1i2.1532
<![CDATA[This study aimed to test whether Islamic bank in Purwokerto is able to achieve good performance when measured by the Balanced Score Card (BSC) approach is based on the perspective of financial, customer, internal business processes and learning and growth.Research using the survey method with purposive sampling of employees and customers with a proportional random sampling method at Bank BNI Syariah and BRI Syariah Purwokerto. Hypothesis testing is performed using the Mann Whitney test as a tool for comparison of two independent samples test for ordinal data.The results showed BNI Syariah and BRI Syariah Purwokerto were able to achieve excellent performance when measured by the BSC approach based financial perspective and the perspective of growth and learning. Meanwhile, the performance of which is measured by the achievement of the BSC approach based on the customer perspective and internal business process perspective at Bank BNI Syariah and BRI Syariah Purwokerto were able to achieve a good performance level.The implication of this study is that the performance of Bank BNI Syariah and BRI Syariah Purwokerto is good when measured with the BSC approach should be maintained so as to provide satisfactory services for bank customers and employees can improve their performance so that organizational goals can be achieved. In addition, Bank BNI Syariah and BRI Syariah Purwokerto in order to make service excellence as a work culture within the company so that the company's performance can be maintained and enhanced.]]>
<![CDATA[Kesiapan UMKM dalam Mengimplementasikan Digitalisasi Ekonomi ]]>
<![CDATA[Reyhan Yusuf Almer]]>;
<![CDATA[Negina Kencono Putri]]>
<![CDATA[ Akuntabilitas Vol 15, No 1 (2022) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v15i1.24355
<![CDATA[The purpose of this research is to find out whether Micro Small and Medium Enterprises (MSME) actors are ready to implement the digitization of financial statements. The subjects in this study were MSMEs in South Tangerang City which were registered with the Cooperatives and MSMEs Service in South Tangerang City. The data is taken from the results of interviews, observations and documentation. Data analysis used 4 stages: data collection, data reduction, data presentation and drawing conclusions. The results of this study are the South Tangerang City MSMEs are ready to implement the digitization of financial reports. and already have sufficient knowledge in implementing the digitization of financial reports. However, MSMEs still encounter obstacles in implementing the digitization of financial reports. The implication of this research is that the Department of Cooperatives and SMEs in South Tangerang City can continue to provide education to MSMEs in South Tangerang City regarding the implementation of digitizing financial reports.]]>
<![CDATA[THE EFFECT OF GCG CHARACTERISTICS ON CSR DISCLOSURE OF COMPANIES REGISTERED IN LQ45 IDX FOR 2017-2018 USING INFORMATION ASYMETRY AS INTERVENING VARIABLES ]]>
<![CDATA[Nugroho Budi Wirawan]]>;
<![CDATA[Negina Kencono Putri]]>
<![CDATA[ International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020 ]]>
Publisher : <![CDATA[LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta) ]]>
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DOI: 10.29040/ijebar.v4i4.1289
<![CDATA[The purpose of this study is to analyze the character of GCG on corporate CSR disclosure in the 2017-2018 IDX LQ45, intervening variables using information asymmetry. A number of samples of 45 companies, the analytical tool used is SPSS and data analysis methods with data normality testing, heterokedasticity testing, multicollinearity testing, and multiple linear regression testing. The results of this study reveal that GCG data has no significant effect on information asymmetry. Information asymmetry has a significant influence on CSR. Keywords: GCG, asymmetry, CSR]]>
<![CDATA[THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY, AND SERVICE QUALITY TOWARD LOYALTY OF ZAKAT PAYERS ]]>
<![CDATA[Izhar Allessandria Mardini]]>;
<![CDATA[Bambang Agus Pramuka]]>;
<![CDATA[Negina Kencono Putri]]>
<![CDATA[ OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 1 No. 2 (2020): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua ]]>
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DOI: 10.53491/oikonomika.v1i2.71
<![CDATA[Zakat can become a significant source of state revenue. This can be realized if the people of Islam in Indonesia obedient in paying the zakat. Besides, the zakat institution in charge of managing the zakat must be honest, transparent and accountable in managing the zakat so that can increase the confidence of zakat payers (muzakki). But in reality, until this time there are still found a lack of potential for the payment of zakat in Indonesia. There are several factors that lead to loyalty of zakat payers that will increase zakat collection, such as accountability, transparency, and service quality applied by zakat management organization.This study aims to examine the effect of accountability, transparency, and service quality toward loyalty of zakat payers. This research is a quantitative study with primary data from questionnaires distributed to zakat payers of zakat management organization in Purwokerto. Sampling technique uses a convenience sampling method. There are 100 respondents that fulfilled questionnaires. Data analysis technique used is multiple regression analysis. The results of this study indicate that accountability, transparency, and service quality have a significant and positive effect toward loyalty of zakat payers.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA UMKM DI WILAYAH PURWOKERTO KABUPATEN BANYUMAS ]]>
<![CDATA[Hamdan Naufal Azhari]]>;
<![CDATA[Negina Kencono Putri]]>;
<![CDATA[Irianing Suparlinah]]>
<![CDATA[ OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 1 No. 2 (2020): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah ]]>
Publisher : <![CDATA[Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua ]]>
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DOI: 10.53491/oikonomika.v1i2.72
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pendanaan, kompetensi SDM, orientasi kewirausahaan dan literasi keuangan terhadap kinerja UMKM. Jumlah responden yang diperoleh dalam penelitian ini adalah 100 pelaku UMKM yang terbagi dari empat kecamatan di Wilayah Purwokerto. Metode pengambilan sampel yang digunakan adalah sampel berstrata tidak proporsional. Berdasarkan hasil penelitian dan analisis data menggunakan model regresi linier berganda menunjukkan bahwa: (1) pendanaan berpengaruh signifikan terhadap kinerja UMKM, (2) kompetensi SDM berpengaruh signifikan terhadap kinerja UMKM, (3) orientasi kewirausahaan berpengaruh signifikan terhadap kinerja UMKM, (4) literasi keuangan tidak berpengaruh terhadap kinerja UMKM. Implikasi dari hasilnya adalah para pelaku UMKM di Wilayah Purwokerto harus memperhatikan faktor-faktor yang berkaitan dengan kinerja UMKM, diantaranya: menambahkan pendanaan untuk bisnis mereka, memahami tentang produk yang dihasilkan, memiliki kemampuan dan keahlian dalam kegiatan produksinya. Pelaku UMKM juga harus memperhatikan setiap peluang yang ada dan berani mengambil risiko untuk mencoba ide-ide kreatif mereka.]]>
<![CDATA[FAKTOR PENDORONG PERILAKU PENGELOLAAN KEUANGAN PADA PELAKU USAHA KECIL DAN MENENGAH ]]>
<![CDATA[Negina Kencono Putri]]>;
<![CDATA[Novi Dirgantari]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol 11, No 1 (2022) ]]>
Publisher : <![CDATA[Universitas Budi Luhur ]]>
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DOI: 10.36080/jak.v11i1.1686
<![CDATA[This study aims to analyze the influence of the driving factors of financial management behavior in the form of financial knowledge, financial attitudes, and spiritual intelligence on the behavior of SMEs in conducting financial management. This type of research is survey research with a quantitative approach. The sampling technique of 106 SMEs in this study used a convenience random sampling technique. The data used are primary data obtained through a questionnaire. Analysis of the data in the study using multiple regression analysis statistics. The results of this study indicate that financial attitude and financial knowledge of SME actors has a positive effect on financial management behavior. Likewise, spiritual intelligence also has a significant effect on the behavior of SMEs in conducting financial management. ]]>
<![CDATA[PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI, MOTIVASI DAN STRUKTUR DESENTRALISASI SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Adi Wiratno]]>;
<![CDATA[Wahyu Ningsih]]>;
<![CDATA[Negina Kencono Putri]]>
<![CDATA[ Jurnal Akuntansi Vol. 20 No. 1 (2016): January 2016 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v20i1.81
<![CDATA[Salah satu cara yang diyakini mempengaruhi keberhasilan pemerintah dalam meningkatkan kinerja adalah untuk melaksanakan rencana tersebut sebaik mungkin, yaitu dalam proses penganggaran. Karena sifat dari anggaran yang mungkin berdampak anggaran disfungsional maka cara yang tepat untuk mencegah adalah melalui partisipasi semua manajer garis anggaran di Pemkab. Purbalingga. Faktor-faktor yang dapat meningkatkan efek dari partisipasi anggaran pada peningkatan kinerja manajerial seperti meningkatkan komitmen organisasi, motivasi dalam manager dan kondisi pendelegasian wewenang semakin terdesentralisasi. Penelitian ini menganalisis pengaruh partisipasi anggaran terhadap kinerja manajerial dan pengaruh komitmen organisasi, motivasi dan struktur desentralisasi di moderasi hubungan partisipasi anggaran terhadap kinerja manajerial di Pemkab. sampel Purbalingga.The digunakan adalah 269 manajer Pemerintah Pemerintah Kabupaten Purbalingga untuk semua unit kerja regional. Teknik sampling yang digunakan adalah proporsional stratified random sampling. menguji hipotesis pertama menggunakan regresi linier sederhana, dan analisis regresi lain menggunakan dimoderasi. Berdasarkan analisis di atas semua hipotesis dapat disimpulkan bahwa efek positif dari partisipasi anggaran terhadap kinerja manajerial. Komitmen organisasi dan struktur desentralisasi memoderasi hubungan antara partisipasi anggaran terhadap kinerja manajerial. Sedangkan variabel motivasi tidak dapat memoderasi hubungan partisipasi anggaran terhadap kinerja manajerial pada SKPD di Pemkab. Purbalingga.One way that is believed to influence the government's success in improving performance is to carry out the plan as best as possible, ie in budgeting process. Because of the nature of the budget that might have an dysfunctional budget impact then the right way to prevent is through the participation of all the budget line manager at Pemkab. Purbalingga. Factors that may increase the effect of budget participation on managerial performance improvements such as increasing organizational commitment, motivation within the manager and conditions of the delegation of authority is increasingly decentralized. This study analyze the effect of budget participation on managerial performance and the influence of organizational commitment, motivation and a decentralized structure in moderating the relationship of budget participation on managerial performance in Pemkab. Purbalingga.The samples used are 269 government manager of Pemerintah Kabupaten Purbalingga for all the regional work units. The sampling technique used is disproportionate stratified random sampling. The first hypothesis testing using simple linear regression, and for another using moderated regression analysis. Based on the analysis above all hypotheses can be concluded that the positive effect of budget participation on managerial performance. The commitment of the organization and structure of decentralized moderate the relationship between budget participation on managerial performance. While the motivation variable can not moderate the relationship of budget participation on managerial performance at SKPD in Pemkab. Purbalingga]]>
<![CDATA[Faktor-faktor yang mempengaruhi penggunaan informasi akuntansi pada usaha kecil dan menengah ]]>
<![CDATA[Ayub Pradipta Hadi]]>;
<![CDATA[Negina Kencono Putri]]>;
<![CDATA[Agus Faturokhman]]>
<![CDATA[ AKUNTABEL Vol 16, No 2 (2019): September ]]>
Publisher : <![CDATA[Faculty of Economics and Business Mulawarman University ]]>
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DOI: 10.30872/jakt.v16i2.5501
<![CDATA[Penelitian ini bertujuan untuk menganalisis dan menggambarkan faktor-faktor yang memengaruhi penggunaan informasi akuntansi pada Usaha Kecil dan Menengah. Faktor-faktor yang digunakan dalam penelitian ini adalah sumber daya manusia, skala usaha, umur usaha dan pelatihan akuntansi. Populasi dalam penelitian ini adalah seluruh UKM di Kabupaten Purbalingga. Penelitian ini menggunakan purposive sampling dengan menetapkan 2 kriteria. Sampel yang diperoleh dalam penelitian ini sebanyak 80 responden. Teknik pengumpulan data dengan teknik survei melalui penyebaran kuesioner dan teknik analisis data dalam penelitian ini menggunakan teknik analisis regresi berganda. Hasil penelitian ini menyimpulkan bahwa penggunaan informasi akuntansi pada UKM secara bersama-sama dipengaruhi oleh sumber daya manusia, skala usaha, umur usaha dan pelatihan akuntansi kemudian dantara variabel tersebut. sumber daya manusia menjadi variabel yang paling berpengaruh terhadap penggunaan informasi akuntansi kemudian variabel pelatihan akuntansi berpengaruh positif signifikan terhadap penggunaan informasi akuntansi, sedangkan untuk variabel umur usaha secara mandiri berpengaruh negatif terhadap penggunaan informasi akuntansi dan variabel skala usaha berpangaruh positif namun tidak signifikan terhadap penggunaan informasi akuntansi.]]>
