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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA El Dinar Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi KEUNIS Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) JPM (Jurnal Pemberdayaan Masyarakat) MBR (Management and Business Review) Jurnal Riset Pendidikan Ekonomi Syntax Literate: Jurnal Ilmiah Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) Distribusi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Ilmiah Akuntansi Manajemen Organum: Jurnal Saintifik Manajemen dan Akuntansi Kajian Akuntansi Syntax Idea Jurnal Akuntansi Jurnal Ilmiah Akuntansi Peradaban Action Research Literate (ARL) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan BISMA (Bisnis dan Manajemen) Perbanas Journal of Islamic Economics and Business Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Pengabdian Masyarakat Bangsa Jurnal Akuntansi Neraca Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At-Tawazun, Jurnal Ekonomi Syariah Journal of Ekonomics, Finance, and Management Studies JAS (Jurnal Akuntansi Syariah)
Setiyowati, Supami Wahyu
Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas PGRI Kanjuruhan Malang, Indonesia
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Determinan Pembiayaan Murabahah Dan Non Performing Financing Studi Pada Bank Umum Syariah Di Indonesia Sichke Dila Putri; Supami Wahyu Setiyowati
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.v19i2.3069

Abstract

This study aims to analyze the effect of DPK, FDR, and CAR on Murabahah Financing and also the effect of FDR and CAR on Non-Performing Financing at Islamic Commercial Banks registered with OJK for the 2017-20201 period. Of the 15 BUS, 8 BUS were obtained as research samples using a purposive sampling technique. Partial Least Square is used as a data analysis tool in this study. With the results of the study showing that third party funds have a negative effect on murabahah financing, Financing to Deposit Ratio has a negative effect on murabahah financing, Capital Adequacy Ratio has a positive effect on murabaha financing, Financing to Deposit Ratio has no effect on Non Performing Financing, Capital Adequacy Ratio has a negative effect towards Non-Performing Financing. From the results of the study it can be concluded that in order to increase Murabahah Financing and maintain the stability of the bank's NPF it is necessary to pay attention to third party funds, the Financing to Deposit Ratio and the Capital Adequacy Ratio.
Pengaruh Likuiditas dan Profitabilitas Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi Katharina Devi Hilda Bekti; Supami Wahyu Setiyowati; Ati Retna Sari
Syntax Idea 2679-2687
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v6i6.3421

Abstract

Nilai perusahaan merupakan kondisi tertentu yang telah dicapai oleh suatu perusahaan sebagai gambaran dan keercayaan masyarakat terhadap perusahaan setelah melalui suatu proses kegiatan selama beberapa tahun sejak perusahaan didirikan. Nilai perusahaan dipengaruhi besar kecilnya profitabilitas. Beberapa faktor yang mempengaruhi nilai perusahaan, salah satunya likuiditas. Penelitian ini bertujuan untuk menguji penganruh likuiditas dan profitabilitas terhadap nilai perusahaan dengan struktur modal sebagai variable moderasi. Penelitian ini menggunakan metode kuantitatif dengan sumber data menggunakan data sekunder yang diakses melalui www.idx.co.id dengan jumlah sampel 50. metode Moderated Regression Analysis (MRA) dibantu dengan bantuan aplikasi (software) SPSS (Statistical Package for Social Sciences). Hasil dari penelitian ini menunjukkan bahwa likuiditas berpengaruh negative terhadap nilai perusahaan, sementara profitabilitas berpengaruh positif terhadap nilai persuahaan. Struktur Modal mampu memoderasi likuiditas dan profitablitas terhadap nilai perusahaan
Management control systems package, corporate governance, and SME’s performance in the context of Malaysia Tyasari, Irma; Arshad, Imran; Setiyowati, Supami Wahyu
BISMA (Bisnis dan Manajemen) Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/bisma.v16n2.p261-296

Abstract

This research aims to empirically explore the extent to which organisational learning and product innovation explain the relationship between Management Control System (MCS) package, corporate governance, and organisational performance. This research used cluster sampling for data collection. Collected data from 369 managers/owners of small and medium enterprises (SMEs) in Malaysia were used to run partial least square (PLS) regression models and test research hypotheses. The deductive reasoning method is used to develop the theoretical framework. MCS package and corporate governance are positively associated with product innovation and organisational learning. The results reveal that MCS package, corporate governance, organisational learning, and product innovation are positively associated with organisational performance. Organisational learning and product innovation significantly mediate the MCS package, corporate governance, and organisational performance. This research signifies that SMEs managers/owners in Malaysia that MCS package, corporate governance, organisational learning, and product innovation significantly determine organisational performance. In order to boost its performance, they may consider financial and non-financial aspects. The Malaysian government uses the outcomes of this research for the betterment of SMEs in Malaysia.
THE INFLUENCE OF THE BOARD OF DIRECTORS, RISK MANAGEMENT COMMITTEE, OWNERSHIP CONCENTRATION AND PROFITABILITY ON ENTERPRISE RISK MANAGEMENT Supami Wahyu Setiyowati; Diah Kusumaningrum Diah; Ati Retna Sari
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 13 No 2 (2023): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v13i2.37747

Abstract

The aim of this research is to analyze the influence of the Board of Directors, Risk Management Committee, Ownership Concentration and Profitability on Enterprise Risk Management. The population used in this research is retail companies listed on the Indonesia Stock Exchange in 2016-2021. In that year, retail companies experienced fluctuations which caused a crisis in the Indonesian economy. This research used a purpove sampling technique so that 108 samples were obtained. Data analysis used the Statistical Program for Social Science (SPSS) version 25 application using research methods, namely quantitative methods.. The research results showed that the Board of Directors had a negative and significant effect on the Enterprise Risk Management variable. The Risk Management Committee has a positive and significant effect on the Enterprise Risk Management variable. Ownership Concentration has a positive and significant effect on the Enterprise Risk Management variable and Profitability has a positive and significant effect on the Enterprise Risk Management variable. The Board of Directors, Risk Management Committee, Ownership concentration and Profitability have a simultaneous influence on Enterprise Risk Management.
Pengaruh Struktur Modal Profitabilitas dan Keputusan Investasi terhadap Nilai Perusahaan Liv Rahmanuzzahr; Supami Wahyu Setiyowati; Mochamad Fariz Irianto
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 15 No. 1 (2024): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/covalue.v15i01.4427

Abstract

Perusahaan makanan dan minuman merupakan sektor usaha yang terus mengalami pertumbuhan karena merupakan kebutuhan primer manusia. Tajamnya persaingan pada sektor industri ini membuat perusahaan-perusahaan berlomba untuk merebut pangsa pasar yang ada dengan cara meningkatan kualitas produk, inovasi produk, hingga periklanan melalui media-media yang ada. Kebijakan yang tepat menjadi tugas dan tanggung jawab pihak manajemen perusahaan termasuk keputusan mengenai kebijakan keuangan. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi nilai perusahaan diantaranya struktur modal, profitabilitas dan keputusan investasi. Digunakan sampel sebanyak 15 perusahaan sektor makanan dan minumam yang mememiliki laba bersih pada periode tahun 2018-2022. Pengujian hipotesis menggunakan analisis regresi linier berganda yang dilengkapi oleh uji asumsi klasik dengan bantuan SPSS for Windows versi 21. Struktur modal pada penelitian ini dproksikan dengan DER, profitabilitas diproksikan dengan ROA, Keputusan Investasi diproksikan dengan PER dan Nilai Perusahaan diproksikan dengan PBV. Hasil penelitian menunjukkan terdapat pengaruh signifikan negatif antara DER terhadap PBV. Sedangkan untuk ROA dan PER memiliki pengaruh signifikan positif terhadap PBV. Hasil penelitian di dapatkan secara keseluruhan diketahui bahwa terdapat pengaruh signifikan antara DER, ROA dan PER terhadap PBV dengan nilai koefisien determinasi sebesar 47,4%.
Moderasi Size Pada Struktur Modal dan Pembiayaan Murabahah Terhadap Profitabilitas Bank Umum Syariah Azlinda, Noer; Setiyowati, Supami Wahyu; Made, Anwar
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.7078

Abstract

Tujuan dari penelitian ini adalah memahami dan menyelidiki bagaimana pengaruh moderasi size pada struktur modal dan pembiayaan murabahah terhadap profitabilitas pada bank umum syariah di (OJK) antara tahun 2017-2020. Metode yang dipakai pada analisis ini merupakan pendekatan kuantitatif. Penelitian ini menggunakan populasi Bank Umum Syariah (BUS) yang terdaftar di (OJK) tahun 2017-2020 berjumlah 15 perusahaan. 8 sampel BUS yang dipakai sesuai dengan kriteria. Uji Data yang diteliti berupa data tahunan. Teknik analisis data yang digunakan yaitu PLS dengan alat analisis data yaitu Smart Partial Least Square (SmartPLS) 3. Hasil penelitian yang dilakukan adalah Hasil penelitian ini menunjukan bahwa struktur modal berpengaruh positif dan signifikan terhadap profitabilitas, pembiayaan murabahah berpengaruh negatif dan tidak signifikan terhadap profitabilitas, firm size memoderasi struktur modal terhadap profitabilitas, Firm size tidak memoderasi pembiayaan murabahah terhadap profitabilitas.
Determinan wakaf tunai di kalangan milenial Setiyowati, Supami Wahyu; Slamet, Slamet; Rofiq, Aunur
Jurnal Ekonomi Modernisasi Vol. 19 No. 3 (2023)
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jem.v19i3.9138

Abstract

The purpose of this study was to examine the effects of critical factors that influence cash waqf. This study is quantitative. The population is 2021 alumni of the Faculty of Economics and Business who are Muslim. The sampling technique was based on the criteria totaling 227 alumni. The data analysis technique used smart-PLS. The results showed that knowledge, belief, and religiosity had a positive effect on attitudes. Attitudes and subjective norms did not affect cash waqf. Behavior, intention, and awareness affected cash waqf. The implication of this study is the need for socialization of waqf among the general public. Encouragement from the family of ulama and the workplace are needed to carry out cash waqf.
DETERMINAN KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Wahyu Setiyowati, Supami; Emha Fikri Anas, Dimas; Safitri, Arifatul
Distribusi - Journal of Management and Business Vol. 12 No. 2 (2024): Distribusi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v12i2.492

Abstract

The principle of accounting conservatism is a cautious approach applied by companies in reporting financial information. This study aims to examine the effect of leverage, cash flow, profitability, capital intensity, and company size on accounting conservatism in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The method for determining the sample is purposive sampling method so that the sample used includes 26 companies with a sample size of 78. For data analysis using multiple regression analysis equations and hypothesis testing conducted using SPSS 26. The results showed that simultaneously independent variables such as leverage, cashflow, profitability, capital intensity, and company size had an effect on accounting conservatism. While partially leverage and profitability variables have a significant positive effect on accounting conservatism, cashflow variables have a significant negative effect on accounting conservatism, while capital intensity and company size have no significant impact on accounting conservatism.
Determinan Nilai Perusahaan Dimediasi Kinerja Keuangan (studi kasus perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2022) Fernanda, Dea Afria Fernanda; Supami Wahyu Setiyowati; Dimas Emha Amir Fikri Anas
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 1 (2024): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

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

Abstract

Penelitian ini ditujukan untuk mengetahui pengaruh intellectual capital dan ukuran perusahaan pada nilai perusahaan, perbankan yang terdaftar sektor perbankan Bursa Efek Indonesia periode 2018-2022, dengan kinerja keuangan sebagai variabel intervening. Sampel yang dipilih menggunakan metode purposive sampling lalu diolah melalui analisis Partial Least Squares (PLS). Penelitian ini menemukan bahwa: intellectual capital mempunyai dampak positif yang signifikan terhadap kinerja keuangan, modal intelektual juga mempunyai dampak positif yang signifikan terhadap nilai perusahaan; Ukuran perusahaan mempunyai pengaruh yang signifikan terhadap kinerja keuangan; kinerja keuangan mempunyai pengaruh positif signifikan terhadap nilai perusahaan; intellectual capital mempunyai pengaruh yang besar terhadap nilai perusahaan, dan dampak tersebut dapat disesuaikan dengan menggunakan kinerja keuangan sebagai variabel intervening, dan dampak ukuran perusahaan terhadap nilai perusahaan tidak bergantung pada kinerja keuangan sebagai variabel intervening.   This study aims to determine the effect of intellectual capital and company size on firm value, banks listed in the Indonesia Stock Exchange banking sector for the period 2018-2022, with financial performance as an intervening variable. The sample was selected using purposive sampling method and then processed through Partial Least Squares (PLS) analysis. This study found that: intellectual capital has a significant positive impact on financial performance, intellectual capital also has a significant positive impact on firm value; firm size has a significant effect on financial performance; financial performance has a significant positive effect on firm value; intellectual capital has a large effect on firm value, and this impact can be adjusted by using financial performance as an intervening variable, and the impact of firm size on firm value does not depend on financial performance as an intervening variable.
Leverage dan pertumbuhan aset terhadap profitabilitas dan nilai perusahaan Wahyu Setiyowati, Supami; Dian Indiraswari, Susmita
Jurnal Riset Pendidikan Ekonomi Vol. 9 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v9i1.9021

Abstract

This study aims to ascertain how leverage and the expansion of a company's asset base affect profitability and value. Food and beverage companies that are listed on the Indonesia Stock Exchange are the research's target audience. The time frame for the research is 2020–2022. Proportional sampling is the method used for sampling. There are forty companies in the sample. Smart PLS is what we utilize to analyze data. Empirical evidence indicates that a company's value is positively impacted by both growth and leverage. Debt and business expansion have little bearing on profitability. According to the study's findings, a company's assets do not always translate into higher profitability
Co-Authors A Halim Admadja, Shelly Agustine Alfinur Alfinur, Alfinur Alosiussibe, Katerina Liew Andri Fransiskus Gultom Annisa Nur Aini Anwar Made Arshad, Imran Asna Asna Asna, Asna Ati Retna Sari Ati Retna Sari Ati Retna Sari Ati Retna Sari Aulia, Meisa Faiza AUNUR ROFIQ Avonia Linang, Margaretha Ayu, Eliza Sari Azlinda, Noer Chin, Chang Shu Devi Hilda Bekti, Katharina Diah Kusumaningrum Diah Diana Marta Dewi Dima, Dewinson Didu Dimas Emha Amir Fikri Anas Dwita Sandra Pratiwi Elok Lailia Kumala Emha Fikri Anas, Dimas Fauzan . Fauzan Fauzan Ferlia, Tias Monika Fernanda, Dea Afria Fernanda Gunur, Alfonsa Meltisiana Hari Lugis Purwanto Indiraswari, Susmita Dian Irianto, Mochamad Fariz Irma Irma Tyasari Jaa, Emilianus Jamal Abdul Naser Karnika , Karnika Katharina Devi Hilda Bekti Lely Diyas Asari Lilik Sri Hariani Liv Rahmanuzzahr Maimunah Maimunah Mangole, Robet Mardiana Mardiana Mardiana Mardiana Maria Verensiana Uhus Marten Luter Meliani Imanah Mia Eva Hamzah Mochamad Faris Irianto Mochamad Fariz Irianto Mochamad Fariz Irianto Nadillah, Fildzar Mahariah Nandasari, Silvi Dwi Purwanto, Nanang Qomariah Qomariah R. Anastasia Endang Susilawati Retna Sari, Ati Retnasari, Ati Retno Wulandari Rini Astuti Risal Ali Fatoni Rita Indah Mustikowati Roni Alim Ba'diya Kusufa Roswita Mergia Rosyana, Risda Ayu Rukmana, Dewi Siti Safitri, Arifatul Sari, Maulita Sedyastuti, Kristina Setia, Marselina Saina Setia, Monika Shodiq Auludin Rafiqu Hidayah Sichke Dila Putri Sihasale, Debby Christin Slamet . Sofian, Abu Sri Wilujeng Sulistyo Sulistyo Sulistyo Sulistyo Suri, Alfiana Taufan Adi Kurniawan, Taufan Adi Wahyu Trisanti Wahyu Trisanti Wahyuni, Ifa Widia Asri Nuraeni Wirshandono, Doni Wulandari, Tiara Yanti, Nanda Saputri Yogivaria, Doni Wirshandono Yovani Dalia Yoyok Seby Dwanoko Yuniar, Eva Meisa Zahro, Fatmawati