p-Index From 2020 - 2025
8.311
P-Index
This Author published in this journals
All Journal Journal of Educational, Health and Community Psychology Jurnal Ilmiah Teknik Elektro Komputer dan Informatika (JITEKI) Tadrib: Jurnal Pendidikan Agama Islam Halaqa : Islamic Education Journal Jurnal Pendidikan Islam al-Afkar, Journal For Islamic Studies JURNAL PENDIDIKAN TAMBUSAI Edumaspul: Jurnal Pendidikan Jurnal Al-Amwal Jurnal Ilmiah Mandala Education (JIME) Mashdar: Jurnal Studi Al-Qur'an dan Hadis Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan Asatiza: Jurnal Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Nusantara Hasana Journal Jurnal Ar-Ribh Etihad: Journal of Islamic Banking and Finance Disclosure: Journal of Accounting and Finance USRAH: Jurnal Hukum Keluarga Islam Center of Knowledge Journal of Information Systems and Management JAB (Jurnal Akuntansi dan Bisnis) el-Amwal Kunuz: Journal of Islamic Banking and Finance Journal of Islamic Education and Innovation (JIEI) Asian Journal of Management Analytics Jurnal Pendidikan Amartha Jurnal Pendidikan Indonesia (Japendi) Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia EJOIN : Jurnal Pengabdian Masyarakat Jurnal Hukum Ekonomi Syariah : AICONOMIA Jurnal Pengmas Kestra (JPK) Jurnal Fairness Jurnal Pengabdian Masyarakat Bangsa PMSDU Sharing: Journal Of Islamic Economics, Management And Business Jurnal Bisnis dan Komunikasi Digital Jurnal Penelitian, Pengembangan Pembelajaran dan Teknologi (JP3T) Journal of Innovative and Creativity AGROTEKBIS: Jurnal Ilmu Pertanian Jurnal Intelek Dan Cendikiawan Nusantara Journal of Economic, Management, Business, Accounting Sustainability Journal of Digital Community Services Journal Of Community Sustainability International Journal of Economics, Business and Innovation Research Science: Indonesian Journal of Science Multidisciplinary Journal of Religion and Social Sciences (MJRS) Journal of Social Science and Education Research Jurnal Indonesia Mengabdi COVID-19 : Journal of Health, Medical Records and Pharmacy
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Etihad: Journal of Islamic Banking and Finance

Kontribusi Data Akuntansi Biaya terhadap Peningkatan Nilai Perusahaan dan Tanggung Jawab Pemangku Kepentingan pada Perusahaan Manufaktur Semen Indonesia Lismawati, Lismawati; Hardana, Ali; Utami, Try Wahyu; Mutiah, Nur
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : Institut Agama Islam Negeri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6037

Abstract

Introduction: The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2016-2021. Research Methods: Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. Results: The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. Conclusion: This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.
Kontribusi Data Akuntansi Biaya terhadap Peningkatan Nilai Perusahaan dan Tanggung Jawab Pemangku Kepentingan pada Perusahaan Manufaktur Semen Indonesia Lismawati, Lismawati; Hardana, Ali; Utami, Try Wahyu; Mutiah, Nur
Etihad: Journal of Islamic Banking and Finance Vol. 3 No. 1 (2023)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v3i1.6037

Abstract

Introduction: The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, at cement industry companies listed in Indonesia Stock Exchange (BEI) period 2016-2021. Research Methods: Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. Results: The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured, has a significant effect on the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expense to creditors, hiring employees and paying taxes to the government. Conclusion: This study also concludes that there are differences of firm size, dividend payout, tax burden, interest expense on cement company go public in Indonesia, while the salary load is not significant difference.
Co-Authors Aastiqomah, Aastiqomah Abdurrohman, Abdurrohman Adilah, Fathiyyah Agussalim, Agussalim Agustin, Eka Sonya Aisyah Aisyah Al-Faid, Mahesa Alfarobi, Thufail Alfi, Badrina Ali Hardana Alviana, Lia Amalia, Nala AMELIA, NUR Amir, Paisal Anam, Haikal Fadhil Angga Prayoga Anita Puji Astutik Aprila, Nila Ariani, Dinie Arifuddin, Farchan Aryadi, Ikhsan Asbari, Masduki Assoburu, Selvia Asti M, Choirunnisa AUDITYA, LUCY Awaliyah, Dien Putri Azizah, Syawalia Baskoro, Ilham Fajar Cucum Novianti, Cucum Despira, Despira Diany Mairiza Dimas Chaerul Ekty Saputra Djamal Abdi, Djamal Fadila, Nurul Fadli Fadli Fasya, Cut Dwi Octaviona Fatur, Abdul Hasan Fauzi, Abi Felix Kasim Ferdiansyah, Muhammad Ichsan Firmansyah, Putra Futri, Irianna Hadi Suyono Handary, Alvyta Nur Handayani, Indrastuti Hari Setiawan Hayati, Kardina Helmizar, Roland Hijriani, Zhulfi Hilmiyati, Fitri Husaini Husaini Hutabarat, Anjeli Imas Ratna Ermawati, Imas Ratna Indri Indri Indriyanti Indriyanti, Indriyanti Iryanti, Shobah Shofariyani Iskandar Iskandar Jalil, Nurlina Jelmila, Sri Nani Jum'a, Hikmatis Khairani, Rizka Khoirunnisa Istiqomah Kholifah, Alista Pristantika Nur Khumayroh, Desy Kusnadi liana, nana Maemunah Maemunah Mahfudz Mahfudz Marlina, Nina Siti Melina, Gita Meliyana, Reza Rosa Mifta Hasda Mohd. Winario Muhammad Arifin Rahmanto Muhammad Syaipudin Muhammad Zakir Muryadi, Elvaro Islami Mutiah, Nur Nabilah Siregar Ningsih, Nia Kurnia Noviyanti, Mirana NUR AINI Nuringsih, Nuringsih Nurrohman Nurrohman Nurul Aisyah Oktaviana, Fadilla Perangin-angin, Norong Perangin-Angin, Riska Wani Putri Permana, Gama Phann, Raksmey Pitriani, Pitriani Purba, Wulan Sari Putri Aisyatun Najwa Putri, Berliana Putri, Dea Ananda Qofi’ah, Rohmawati Rahmat Hidayat Rahmawati, Rahmawati Ramadhan, Alif Rizky Ramadhan, Satria Putra Rifqil Khairi Rizky Nazmia, Mutiara Rofiq, Abdullah Khairur Ruhsyahadati, Ruhsyahadati Sari, Indri Putriana Dewita Saru Reza Sembiring, Armeysa Sholeh, Mohamad Agus Sihombing, Heny Indriyani Sinaga, Ria Enjeli Br. Siregar, Siti Halimah Siti Aisyah Sofyan, Mohamad Sukawati, Anita Sulistianingsih Sulistianingsih Syafrina Dewi Dalimunthe Syafrudin, Vina Syatriawati Syatriawati Syifa, Ahmad Tarihoran, Naf’an Trimulato Trimulato, Trimulato Triyana, Rahma Utami, Try Wahyu Vernando, Vellix Vina Ayu Lestari Wahyu Febri Ramadhan Sudirman Wasehudin, Wasehudin Wicaksono, Triadi Wijayanti, Indah Oktari Wisri Wisri, Wisri Yudha Prawira Yuli Yusnita Yulia Wulandari, Yulia Yulyani, Arti Zubaidah Assyifa Zuhriyah, Nabilaa Faizatuz