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All Journal Diponegoro Journal of Accounting Tarbawi : Jurnal Ilmu Pendidikan JURNAL LENTERA AKUNTANSI
Zahrah, Fatimah
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Computer Science & IT Economics, Econometrics & Finance Education

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PENGARUH DIVERSIFIKASI PERUSAHAAN DAN PRAKTIK MANAJEMEN LABA TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2011-2015) Zahrah, Fatimah; Muid, Dul
Diponegoro Journal of Accounting Volume 6, Nomor 2, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.591 KB)

Abstract

Capital structure is balancing or comparison between external capital (long-term) capital with internal capital. This research aims to gives insight into the relationship between corporate diversification and earning management practices to capital structure in manufacturing company listed on Indonesia Stock Exchange (IDX). The variables researched among others international market diversification, product diversification, asset-based Management, project-based earning management, and earning smoothing.The sampling method used in this research is purposive sampling method. The selected sample in this research as much as 41 manufacturing company. This research splits sample into two sub sample, ie multinational company- diversification (MND) and domestic company- diversification (DCD). The analysis used multiple regression analysis is preceded by The classical assumption test.The results of the data analysis indicate that the international market diversification, product diversification, asset-based earning management, project-based earning management, and income smoothing has a significant effect on capital structure towards MND or DCD.
Evaluation of TPACK Competencies Based on Gender, Education and Years in Teaching of Mathematics Lecturers in Indonesia Sepriyanti, Nana; Nelwati, Sasmi; Zahrah, Fatimah; Musthofa, Musthofa; Nasikhin, Nasikhin
Tarbawi : Jurnal Ilmu Pendidikan Vol. 19 No. 2 (2023): Tarbawi : Jurnal Ilmu Pendidikan
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/tarbawi.v19i2.4590

Abstract

This study evaluates the ability of mathematics lecturers in Indonesian universities to use TPACK (Technological Pedagogical Content Knowledge). It uses a Sequential Explanatory research method that integrates quantitative and qualitative approaches. The findings indicate that overall, the TPACK skills of mathematics lecturers in Indonesia are at a very good level (85,6%). The questionnaire data showed that the aspects of gender, length of teaching, and level of education had average scores of 85.2%, 85.5%, and 86.1%, respectively. Students' responses to lecturers' TPACK were also high, with an average questionnaire score of 85.1%. Further analysis showed no significant difference in the TPACK ability of mathematics lecturers based on gender, years of teaching, or level of education. However, partial analysis showed that female lecturers' CK and PK components were superior to male lecturers. This indicates a significant effect of gender partially on lecturers' TPACK. At the same time, the length of teaching and level of education does not have a significant impact either partially or jointly on the TPACK ability of mathematics lecturers in Indonesia. This study provides in-depth insights into the factors that influence the TPACK of mathematics lecturers, with important implications for professional development and improving the quality of learning in the Indonesian higher education context
PERAN SISTEM INFORMASI AKUNTANSI DALAM PENGENDALIAN SIKLUS PERSEDIAAN DAN PERGUDANGAN BERDASARKAN KERANGKA COSO Zahrah, Fatimah; Putri S, Nur Aisyah; Maulana, Adrian; Apriansyah, Resha
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.1916

Abstract

Inventory and warehousing control is an important part of maintaining the effectiveness of a company's operations, as this area is prone to recording errors, loss of goods, and data mismatches. To overcome these problems, companies need an adequate internal control system supported by accurate information technology. This study focuses on reviewing how Accounting Information Systems play a role in strengthening inventory and warehousing cycle control when linked to the five components of the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework. The research was conducted using the literature review method by analyzing ten national journals published in 2021–2025 that discuss internal control, the implementation of COSO, and the use of SIA in inventory management. The results of the study show that most companies have implemented the COSO component, especially in the information and communication aspects, but there are still weaknesses in control and monitoring activities due to the lack of written SOPs, lack of separation of duties, and inconsistent implementation of stock taking. In addition, companies that have used SIA have proven to have more structured and accurate controls through real-time logging, audit trails, and inter-departmental data integration. Thus, the integration of SIA and the COSO framework contributes significantly to improving the effectiveness of inventory and warehousing control and supporting the company's operational efficiency.
Co-Authors Apriansyah, Resha Dul Muid Maulana, Adrian Musthofa Musthofa Nana Sepriyanti Nasikhin, Nasikhin Nelwati, Sasmi Putri S, Nur Aisyah