Garuda - Garba Rujukan Digital

THE INFLUENCE OF INSTITUTIONAL OWNERSHIP TOWARDS EXECUTIVE COMPENSATION CONSIDERED BY THE PERFORMANCE OF THE COMPANY Maharani, Wahyu Puspita; Utami, Evy Rahman
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to analyze the effect of institutional ownership towards executive compensation mediated by company performance. This study used manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017 as the sample. The sample selection method used purposive sampling so that sampling is in accordance with the criteria that have been set by the researcher. The number of samples used in this study were 209 companies. The analytical tool used was multiple regression analysis and path analysis to measure the mediating variables. The results of this study indicated that institutional ownership has a positive and significant effect on company performance, institutional ownership did not directly influence executive compensation and the company's performance variable was able to mediate the relationship of institutional ownership to executive compensation.

Pengelolaan Potensi Zakat, Infak, Dan Shadaqah untuk Meningkatkan Kesejahteraan Masyarakat Utami, Evy Rahman; Kresnawati, Etik; Saud, Ilham Maulana; Rezki, Sri Budhi
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 5, No 2 (2017): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.5224

Pengelolaan potensi Zakat, Infak, dan Shadaqah (ZIS) untuk meningkatkan kesejahteraan masyarakat dilatarbelakangi oleh adanya penyaluran dana ZIS yang masih didominasi untuk kegiatan konsumtif. Tujuan pengabdian ini untuk menumbuhkan kesadaran dan menggerakkan perekonomian warga melalui gerakan ZIS. Metode kegiatan diawali dengan sosialisasi mengenai keutamaan-keutamaan infak dan shadaqah. Tim pengabdian membagikan kotak infak dan shadaqah kepada setiap kepala keluarga. Setiap bulan pengurus mushola di Rukun Tetangga (RT) mengumpulkan infak dan shadaqah kemudian melakukan pencatatan akuntansinya. Dana yang dikumpulkan disalurkan untuk kegiatan keagamaan dan kegiatan sosial. Pengurus mushola diedukasi berupa pelatihan pencatatan akuntansi dalam melakukan pencatatan saat penerimaan kas, penyaluran kas, serta pembuatan laporan rekapitulasi penerimaan dan penyaluran kas setiap bulan. Dana yang diterima disalurkan untuk kegiatan-kegiatan memakmurkan masjid (pengajian, kebersihan, sarana dan prasarana), PHBI, sumbangan kematian. Hasil dari kegiatan ini adalah tumbuhnya kesadaran masyarakat pentingnya melakukan infak dan shadaqah serta format laporan keuangan. Rata-rata setiap RT per bulan mampu mengumpulkan infak dan shadaqah antara Rp 300.000 â€“ Rp 500.000. Kata Kunci: ZIS, masjid, pelaporan, kesejahteraan, kesadaran

Pemetaan Potensi Desa dalam Rangka Mewujudkan Bumdes Di Kecamatan Moyudan Widiastuti, Harjanti; Kresnawati, Etik; Utami, Evy Rahman
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 7, No 1 (2019): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.7151

The founding of Village-Owned Business Entity (Badan Usaha Milik Desa, BUMDes) is a mandate of Laws. It is also one of the leading work programs in Priority Performance in the period 2015-2019. Even though 5000 BUMDes targeted by the Ministry of Villages, Disadvantaged Regions and Transmigration has exceeded by the establishment of nearly 35.000 BUMDes across Indonesia. However, there are some villages which still seem doubtful and less motivated to establish BUMDes. Moyudan sub-district consists of four villages and there is only one village which has already pioneered the establishment of BUMDes. The aim of the community service program (PPM) is to motivate the initiation of the establishment of BUMDes in Moyudan sub-district. The activity of PKM was conducted through initial survey, training, and consultation on the mapping of village potential. The outcome of this activity is the documents of the mapping of village potential and the selection of BUMDes enterprise planning.

Pengelolaan Potensi Zakat, Infak, Dan Shadaqah untuk Meningkatkan Kesejahteraan Masyarakat Utami, Evy Rahman; Kresnawati, Etik; Saud, Ilham Maulana; Rezki, Sri Budhi
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 5, No 2 (2017): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.5224

Pengelolaan potensi Zakat, Infak, dan Shadaqah (ZIS) untuk meningkatkan kesejahteraan masyarakat dilatarbelakangi oleh adanya penyaluran dana ZIS yang masih didominasi untuk kegiatan konsumtif. Tujuan pengabdian ini untuk menumbuhkan kesadaran dan menggerakkan perekonomian warga melalui gerakan ZIS. Metode kegiatan diawali dengan sosialisasi mengenai keutamaan-keutamaan infak dan shadaqah. Tim pengabdian membagikan kotak infak dan shadaqah kepada setiap kepala keluarga. Setiap bulan pengurus mushola di Rukun Tetangga (RT) mengumpulkan infak dan shadaqah kemudian melakukan pencatatan akuntansinya. Dana yang dikumpulkan disalurkan untuk kegiatan keagamaan dan kegiatan sosial. Pengurus mushola diedukasi berupa pelatihan pencatatan akuntansi dalam melakukan pencatatan saat penerimaan kas, penyaluran kas, serta pembuatan laporan rekapitulasi penerimaan dan penyaluran kas setiap bulan. Dana yang diterima disalurkan untuk kegiatan-kegiatan memakmurkan masjid (pengajian, kebersihan, sarana dan prasarana), PHBI, sumbangan kematian. Hasil dari kegiatan ini adalah tumbuhnya kesadaran masyarakat pentingnya melakukan infak dan shadaqah serta format laporan keuangan. Rata-rata setiap RT per bulan mampu mengumpulkan infak dan shadaqah antara Rp 300.000 â€“ Rp 500.000. Kata Kunci: ZIS, masjid, pelaporan, kesejahteraan, kesadaran

Pemetaan Potensi Desa dalam Rangka Mewujudkan Bumdes Di Kecamatan Moyudan Widiastuti, Harjanti; Kresnawati, Etik; Utami, Evy Rahman
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 7, No 1 (2019): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.7151

The founding of Village-Owned Business Entity (Badan Usaha Milik Desa, BUMDes) is a mandate of Laws. It is also one of the leading work programs in Priority Performance in the period 2015-2019. Even though 5000 BUMDes targeted by the Ministry of Villages, Disadvantaged Regions and Transmigration has exceeded by the establishment of nearly 35.000 BUMDes across Indonesia. However, there are some villages which still seem doubtful and less motivated to establish BUMDes. Moyudan sub-district consists of four villages and there is only one village which has already pioneered the establishment of BUMDes. The aim of the community service program (PPM) is to motivate the initiation of the establishment of BUMDes in Moyudan sub-district. The activity of PKM was conducted through initial survey, training, and consultation on the mapping of village potential. The outcome of this activity is the documents of the mapping of village potential and the selection of BUMDes enterprise planning.

Herding behavior, information type, and overconfidence bias: an experimental study on novice investors’ investment decisions Kresnawati, Etik; Sofia, Lina; Utami, Evy Rahman
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.14823

Research aims: By the end of 2023, Indonesian Central Securities Depository data revealed a significant increase in the number of investors dominated by millennial investors (56.41%). They are categorized as novice investors who have distinctive characteristics from professional investors. This study, thus, aims to examine whether herding behavior dominates the characteristics of novice investors and whether information type and overconfidence bias affect the herding behavior of novice investors.Design/Methodology/Approach: This study used a quasi-experimental 2x2 mixed design on 42 student participants who were members of the Capital Market Study Group. The data obtained were then tested using non-parametric statistics.Research findings: The test results uncovered that herding dominated the investment behavior of novice investors. This behavior was supported by the information type that participants paid attention to in making decisions. However, testing for overconfidence demonstrated that this variable was not the cause of novice investors' herding behavior.Theoretical contribution/Originality: The results of this study contribute theoretically to the investment behavior of novice investors by strengthening the argument that they tend to behave herding when making stock investment decisions. Testing with an experimental design allows researchers to confirm that such herding behavior is reinforced by the preference for the information type they use in decision-making. The results also provide insight into the fact that the overconfidence level of novice investors may be different from that of professional investors.Practitioner/Policy implication: The tendency of herding behavior of novice investors needs attention from the Financial Services Authority as a regulator to consider protection for novice investors who dominate the number of investors in the capital market.Research limitation/Implication: The tests in this study employed non-parametric statistics, which are not as good as parametric tests, so the study results should be understood wisely. Future research needs to consider the adequacy of the sample and use capital market groups in several universities to improve sample quality.

The role of social entrepreneurship orientation, social capital, and social innovation in Village-Owned Enterprises (VOE) performance: A study in Yogyakarta Province Widiastuti, Harjanti; Pratama, Muhammad Rizky; Utami, Evy Rahman
Journal of Accounting and Investment Vol 25, No 2: May 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i2.22334

Research aims: This study aims to examine the role of social entrepreneurship orientation, social capital, and social innovation in improving Village-Owned Enterprises’ (VOE) performance. Specifically, this study examines social innovation as a moderator of the relationship between social capital and performance.Design/Methodology/Approach: This study used a quantitative approach with primary data types taken using a questionnaire instrument. The data were taken from 199 VOE in Yogyakarta Province. The subjects of this research were the managers of VOE in Yogyakarta Province, including directors, secretaries, treasurers, or heads of business units.Research findings: This study revealed that (1) social entrepreneurship orientation and social capital yielded a positive effect on VOE performance, (2) social innovation did not moderate the relationship between social capital and VOE performance, and (3) social innovation positively affected VOE performance.Theoretical contribution/Originality: VOE has a social mission in its business development. Social innovation should be a concern of VOE in achieving its mission. This research contributes to testing the role of social innovation in VOE performance. Practitioner/Policy implication: VOE, village government, and relevant agencies need to develop programs to improve their social entrepreneurship orientation, social capital, and social innovation, such as training programs and increased collaboration.

The Role of Managers’ Compensation in the Relationship Between Integrated Reporting and Firm Value Wardhani , Kartika Sukma; Utami, Evy Rahman
Proceedings of Universitas Muhammadiyah Yogyakarta Graduate Conference Vol. 4 No. 1 (2024): Renewable Energy, Environment, and Technology for Sustainable Transformation
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/umygrace.v4i1.658

Currently, financial reports alone are considered not to reflect the company's condition, so other information is needed to meet investors' needs. Then, integrated reporting appears, which contains company information, including both financial and non-financial information. Integrated reporting uses integrated information to increase firm value, which attracts investor interest. This research aims to analyse the influence of integrated reporting on firm value, the influence of manager compensation on firm value, and whether manager compensation can moderate the influence of integrated reporting on firm value. The population in this research includes all companies listed on the Indonesia Stock Exchange (BEI) for the 2022 period. The purposive sampling method selects 486 companies that meet the criteria for this research. This reseach relies on descriptive statistics and hypothesis testing. The research results show that integrated reporting does not affect firm value because integrated reporting is considered to require large costs and takes a long time to prepare. The test results in this study also show that manager compensation has no effect on firm value, and manager compensation does not strengthen the relationship between integrated reporting and firm value because the manager's offer makes the manager only fulfil it, not aiming to increase firm value to attract investors.

Kompensasi Eksekutif dan Integrated Reporting: Peran Komite CSR dari Perspektif Sektor Perbankan di ASEAN Ahdasi, Muhammad Ghaza Faid; Utami, Evy Rahman
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 1 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i1.26653

Latar Belakang: Industri perbankan memiliki peran strategis dalam mendorong pertumbuhan ekonomi, terutama melalui penyediaan pendanaan yang inklusif dan berkelanjutan. Dalam menghadapi tuntutan transparansi dan akuntabilitas yang semakin tinggi, bank dituntut untuk menyajikan informasi yang tidak hanya mencakup aspek keuangan, tetapi juga kinerja keberlanjutan melalui integrated reporting (IR). Tujuan: Penelitian ini bertujuan untuk mengevaluasi pengaruh kompensasi eksekutif dan komite CSR terhadap IR, dengan komite CSR sebagai variabel moderasi.Metode Penelitian: Penelitian ini menggunakan data sekunder pada perusahaan perbankan yang terdaftar di Bursa Efek tiap negara (ASEAN) yang secara konsisten menerbitkan IR dan laporan tahunan selama periode 2021-2023. Analisis data dilakukan menggunakan metode regresi linier berganda.Hasil Penelitian: Hasil penelitian menunjukkan bahwa kompensasi eksekutif berpengaruh positif terhadap IR tetapi komite CSR tidak berpengaruh terhadap IR. Selain itu, komite CSR sebagai variabel moderasi memperlemah hubungan kompensasi eksekutif terhadap IR.Keaslian/Kebaruan Penelitian: Penelitian sebelumnya menunjukkan hasil yang beragam sehingga penelitian ini menggunakan variabel moderasi komite CSR untuk mengembangkan model penelitian. Sebagai bagian dari mekanisme tata kelola perusahaan, komite CSR dapat berperan sebagai pengawasan internal. Komite CSR memastikan bahwa informasi yang disampaikan kepada pemangku kepentingan tidak hanya menggambarkan pencapaian keuangan, tetapi mencerminkan komitmen keberlanjutan perusahaan, termasuk praktik etis, perlindungan lingkungan, dan kontribusi sosial.

The portrait of challenges and strategies of village-owned enterprise in achieving SDGs: The perspective of sustainable development Nugraheni, Tri Satya Rifah; Utami, Evy Rahman; Utami, Tiyas Puji
Journal of Accounting and Investment Vol. 26 No. 2: May 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i2.26741

Research aims: This study analyzed the challenges and strategies of the Tirta Mandiri Village-Owned Enterprise (VOE) in Ponggok Village, Klaten Regency, to reach the Sustainable Development Goals (SDGs). In addition, our study examines how VOE, as a social enterprise entity, can improve economic, social, and environmental sustainability at the village level.Design/Methodology/Approach: A qualitative approach with semi-structured interviews with administrators of VOE, the government of the village, beneficiaries, and VOE experts was used in this research, and it was used to explore the challenges and strategies of VOE.Research findings: The findings indicated that VOE had functioned as a social entrepreneurial entity. Tirta Mandiri VOE successfully empowered the community and generated wealth. Furthermore, VOE initiatives have accomplished the following SDGs: No Poverty (1), Quality Education (4), Gender Equality (5), Decent Work and Economic Growth (8), Industry, Innovation and Infrastructure (9), Climate Action (13), Life on Land (15), and Partnerships for the Goals (17). Nonetheless, numerous issues must be addressed, such as the evolving mindset of the community and constrained human resources. Furthermore, VOE encountered numerous competitors that operated analogous business units. These difficulties must be addressed through several techniques, including education, cultural literacy, and collaboration. VOE enhanced human resource capability, innovation, and delivery service. VOE served as an excellent mechanism for sustainable rural development.Practitioner/Policy implication: This study emphasized the importance of developing community empowerment and environmental sustainability programs by VOE and the need for greater support from local government to achieve SDGs effectively.Research limitation/Implication: This study had limitations, such as focusing on Tirta Mandiri VOE in Ponggok Village. In addition, a qualitative approach was used in this study.

Title

Found 11 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 11 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 11 Documents
Search