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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Akuntansi dan Keuangan CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Research Trend in Technology and Management Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Muliasari, Indah
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Corporate Governance Terhadap Integrated Reporting Damayanti, Aprilia; Ulupui, I Gusti Ketut Agung; Muliasari, Indah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.12

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance terhadap integrated reporting. Variabel independen yang digunakan dalam penelitian ini adalah dewan direksi, komisaris independen, komite audit, dan kepemilikan institusional. Variabel dependen dalam penelitian ini adalah integrated reporting. Data sekunder yang digunakan pada penelitian ini berasal dari laporan tahunan perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia pada tahun 2018-2020. Metode purposive sampling digunakan sebagai teknik pengambilan sampel, dengan total 28 perusahaan terpilih. Metode analisis yang digunakan adalah regresi linear berganda menggunakan aplikasi SPSS 22. Hasil penelitian ini menunjukkan bahwa dewan direksi berpengaruh terhadap integrated reporting, komisaris independen tidak berpengaruh terhadap integrated reporting, komite audit berpengaruh terhadap integrated reporting dan kepemilikan institusional tidak berpengaruh terhadap integrated reporting.
Pengaruh Leverage, Ukuran Perusahaan, dan Investment Opportunity Set Terhadap Kualitas Laba Bahmid, Muhamad Naser; Ulupui, I Gusti Ketut Agung; Muliasari, Indah
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0303.14

Abstract

Penelitian ini bertujuan untuk mengetahui apakah leverage, ukuran perusahaan dan investment opportunity set berpengaruh terhadap kualitas laba. Data sekunder yang digunakan pada penelitian ini berasal dari laporan tahunan perusahaan sektor batu bara yang terdaftar pada Bursa Efek Indonesia pada tahun 2016-2019. Metode purposive sampling digunakan sebagai teknik pengambilan sampel, dengan total 17 perusahaan terpilih. Metode analisis yang digunakan adalah analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa leverage berpengaruh negatif dan tidak signifikan terhadap kualitas laba, ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap kualitas laba dan investment opportunity set berpengaruh positif dan signifikan terhadap kualitas laba.
Analysis Of Sustainability Report Disclosures Based On Financial Performance at PT Jamkrindo Nurshabrina, Alhaniyah; Gurendrawati, Etty; Muliasari, Indah
Research Trend in Technology and Management Vol. 2 No. 1 (2024): Research Trend in Technology and Management
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v2i1.44

Abstract

This research aims to analyze financial performance using profitability, solvency and liquidity ratios as well as analyzing the disclosure of the Sustainability Report which consists of economic, environmental and social aspects at PT Jamkrindo for the 2019-2021 period. The method used in this research is descriptive quantitative with secondary data collection methods. Data analysis techniques are carried out by calculating ratios, creating content analysis techniques in the Sustainability Report, followed by interpreting correlations from financial performance data and PT Jamkrindo's Sustainability Report for 2019-2021. The results of this research show that financial performance in profitability ratios as described by ROA and ROE from 2019-2021 has increased. Meanwhile, the solvency ratio described by DAR and DER as well as the liquidity ratio described by the Current Ratio and Cash Ratio during 2019-2021 experienced an increase in 2020 then decreased in 2021. In the disclosure of PT Jamkrindo's Sustainability Report during 2019-2021 the highest score in 2020 and the lowest score in 2019. In the categories in the special standards, it shows that the economic aspect is more dominant than other aspects. An increase in the Sustainability Report disclosure score indicates a commitment to sustainable practices. Therefore, it can be concluded that there is a link between good financial performance and an increase in PT Jamkrindo's Sustainability Report disclosure score.
ANALYSIS OF THE ROLE OF LEARNING MOTIVATION IN MODERATING THE INFLUENCE OF SELF-EFFICACY AND SELF-REGULATED LEARNING ON ACCOUNTING COMPUTER LEARNING OUTCOMES Saputri, Anggun; Mardi; Muliasari, Indah
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 4 No. 2 (2023): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0402.04

Abstract

The purpose of this research to know and analyze the role of learning motivation in moderating the influence of self-efficacy and self-regulated learning on accounting computer learning outcome. Affordable population in this research amounted to 142 students of class XI financial accounting and institution at SMK Negeri 50 & 46 Jakarta. This research using quantitative research with survey method. Data collection using questionnaires and documentation. Data processing using application of SPSS v.25 with moderated regression analysis (MRA) model. The result of this research show that self-regulated learning has a positive and significant influence on accounting computer learning outcome. But, self-efficacy has no significant influence on accounting computer learning outcome. So, learning motivation can’t moderate the influence of self-efficacy on accounting computer learning outcome. However, learning motivation can moderate the influence of self-regulated learning on accounting computer learning outcome. Thus, the role of learning motivation in moderating the influence of self-efficacy and self-regulated learning can be the right choice for teachers to develop student learning outcome in accounting computer learning.
THE EFFECT OF MURABAHAH FINANCING, FINANCING DEPOSIT RATIO (FDR), AND THIRD PARTY FUNDS ON PROFITABILITY WITH NON-PERFORMING FINANCING (NPF) AS A MODERATING VARIABLE IN BPRS. Navita, Indah Dwi; Fauzi, Achmad; Muliasari, Indah
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 4 (2023): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i4.768

Abstract

In the realm of Islamic banking and finance, the mechanisms and factors influencing the profitability of Islamic financial institutions have garnered significant attention from researchers and practitioners alike. Islamic People's Financing Banks, as specialized entities operating under Islamic financial principles, play a vital role in offering financial services that adhere to Shariah principles. This study aims to investigate the impact of Murabahah Financing, Financing Deposit Ratio (FDR), Third-Party Funds (DPK), and Non-Performing Financing (NPF) on Profitability in Islamic People's Financing Banks in Indonesia. The research employs a quantitative approach, utilizing documentation techniques and secondary data collected from BPRS financial reports available on the Financial Services Authority (OJK) website for the 2020-2021 period. The sample selection employs a random sampling technique, resulting in a total of 132 samples. The study employs various data analysis methods, including descriptive statistical analysis, tests for classical assumptions, multiple linear regression, and moderated regression analysis. Based on the partial results of the study, it is observed that Murabahah Financing, Financing Deposit Ratio (FDR), and Third-Party Funds (DPK) do not exhibit a significant influence on profitability. Conversely, Non-Performing Financing (NPF) demonstrates a significant negative impact on profitability. Furthermore, with the inclusion of NPF as a moderating variable, the research findings indicate that NPF is unable to moderate the effects of Murabahah Financing, FDR, and Third-Party Funds on Return on Assets (ROA).
THE INFLUENCE OF ISLAMIC CORPORATE GOVERNANCE (ICG), COMPANY SIZE, AND LEVERAGE (DAR) ON FINANCIAL PERFORMANCE (ROA) IN SHARIA PEOPLE'S FINANCING BANKS IN INDONESIA Shabilah, Rana; Fauzi, Achmad; Muliasari, Indah
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 4 (2023): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i4.778

Abstract

This study aims to assess how Islamic Corporate Governance (ICG), bank size, and leverage (DAR) influence financial performance using Return on Assets (ROA) as a measure. The study focuses on Sharia Rural Banks (BPRS) registered with the Financial Services Authority (OJK) from 2021 to 2022. The sample includes 99 BPRS selected through purposive sampling. The analysis employs multiple linear regression via SPSS software. The findings reveal that ICG has no significant impact on BPRS's financial performance (ROA). Conversely, firm size positively affects ROA, while leverage (DAR) has a negative impact. Future research could encompass various types of Sharia banks and include additional indicators like Return on Equity (ROE) and Return on Investment (ROI). Extending the study's timeframe might provide more accurate insights into trends. Furthermore, incorporating additional proxies to measure bank financial performance, such as Return on Equity (ROE) and Return on Investment (ROI), is advised. A more extended study duration would likely yield a more accurate representation of trends and relationships.
Co-Authors Achmad Fauzi Audrilia, Rifdah Hanandika Bahmid, Muhamad Naser Becik, Taniya Fatimah DAMAYANTI, APRILIA Dianati, Dalili Erling, Gorajodi Etty Gurendrawati, Etty Haidarputra, Alferdio I Gusti Ketut Agung Ulupui Indra Pahala Irmalasari, Evi Izza, Raffi Nurul Mardi Marliana, Dede Marsellisa Muhammad Yusuf Nasution, Hafifah Navita, Indah Dwi Nuramalia Hasanah Nurshabrina, Alhaniyah R, Tresno Eka Jaya Rida Prihatni SAPUTRI, ANGGUN Sasmi, Aji Ahmadi Shabilah, Rana Wibisono, Muhammad Satrio Yunika Murdayanti, Yunika Zairin, Gentiga Muhammad Zakaria, Adam