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All Journal EL-MUHASABA Iqtishoduna: Jurnal Ekonomi Islam JAF- Journal of Accounting and Finance Jurnal E-Bis: Ekonomi Bisnis Jurnal EMA (Ekonomi Manajemen Akuntansi) Indonesian Journal of Islamic Economics and Business An-Nisbah : Jurnal Perbankan Syariah Khidmatuna : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal RAK (Riset Akuntansi Keuangan) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Nina Dwi Setyaningsih
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Agriculture, Biological Sciences & Forestry Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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DETERMINAN MEKANISME INTERNAL CORPORATE GOVERNANCE TERHADAP AGENCY COST: STUDI PADA PERUSAHAAN PUBLIK DI BURSA EFEK INDONESIA Setyaningsih, Nina Dwi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 1 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (558.349 KB) | DOI: 10.18860/em.v8i1.4964

Abstract

Secara alamiah, perusahaan dalam menjalankan aktivitas bisnis akan dipengaruhi oleh suatu kerangka tata kelola (corporate governance framework). Kerangka tersebut dibentuk hukum dan regulasi, anggaran dasar, kode etik, perjanjian-perjanjian yang dibuat dengan kreditur, konsumen dan lainnya. Agar perusahaan memiliki kelangsungan jangka panjang, shareholder dan stakeholder perlu mempertimbangkan tata kelola yang baik (good corporate governance). Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh  mekanisme internal corporate governance yang meliputi struktur kepemilikan dan ukuran dewan direksi terhadap biaya keagenan. Temuan penting penelitian ini adalah kepemilikan institusional belum efektif digunakan sebagai alat untuk memonitor menejemen dalam meningkatkan efisiensi pemanfaatan aktiva perusahaan dan ukuran dewan direksi dapat digunakan sebagai alat untuk meningkatkan efisiensi pemanfaatan aktiva perusahaan sebagai alat untuk meningkatkan kemakmuran pemegang saham dan dapat dijadikan variabel dalam mengurangi agency cost.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DENGAN KESADARAN PERPAJAKAN SEBAGAI VARIABEL MODERATING Yuliani, Siti Dewi; Setyaningsih, Nina Dwi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 1 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v11i1.7020

Abstract

The development of Business, Micro, Small, Medium Enterprises (UMKM) in Indonesia is currently experiencing a very drastic increase. The development of UMKM from year to year shows a significant number. This increase makes UMKM have enormous potential for the country's income. This study aims to describe whether perceptions of fairness, taxation security, changes in tax rates affect taxpayer compliance with tax awareness as a moderating variable for UMKM players after the application of PP No. 23 of 2018. This research employed quantitative methods. Moreover, respondents in this research were UMKM entrepreneurs registered at KPP Pratama Bojonegoro. The researcher used simple random sampling as the method of sampling where the distribution of questionnaires was done randomly without considering the level in a population. Furthermore, data collection was done by using a questionnaire technique. The results of this study explain that the variable Justice Perception (X1) influences Taxpayer Compliance proven by the significant value of 43.2%, Taxation Understanding (X2) controls Taxpayer Compliance as evidenced by the considerable amount of 74.5%, The Changes of Rates do not affect the Taxpayer Compliance as evidenced by significant value of 28.8%, and Tax Awareness (M) is not a variable that strengthens or weakens the relationship.
PENYUSUNAN LAPORAN KEUANGAN MASJID BERDASARKAN PSAK 45 Fauzi, Mohammad Rizka Cholid; Setyaningsih, Nina Dwi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 11, No 2 (2020): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (801.756 KB) | DOI: 10.18860/em.v11i2.7645

Abstract

Funds needed by the mosque are mostly obtained from public. The funds obtained can be used and responsibly  according their use. More people providing fund to  mosque, management must be give a report or financial statement based on financial accounting standard. The purpose of this research is to find out and do the mosque financial report based on PSAK 45, so can give a facility to give an infotmation related mosque finance. This research uses a qualitative approach with descriptive methods. The data obtained in this study came from observations, interviews and documentation The results of this study are the mosque management still has not applied PSAK 45 in the compiling  of financial statements.
OPINI AUDIT, AUDIT REPORT LAG, REPORTING DELAY, KAP, DAN EPS SEBAGAI DETERMINAN HARGA SAHAM Rindika, Santika Maya; Setyaningsih, Nina Dwi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 1 (2021): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v12i1.8886

Abstract

The information about company’s financial performance can be obtained by investor in company’s financial report. Some of the informations are audit opinion, audit report lag, reporting delay, KAP, and EPS. That informations are used by investor to do an investment analysis through financial report that can influence investment decision. Investor’s investment decision can influence stock price change. The purposes of this research are to determine the simultan and partial effect of audit opinion, audit report lag, reporting delay, KAP, and EPS on stock price. Research type that is used quantitative method and descriptive approach. Research data are financial reports and stock prices with banking companies listed on Indonesia Stock Exchange (BEI) within year of 2016-2018 as a population. Purposive sampling is used as a sampling method so obtained 23 samples. The research method is using multiple linier regression analysis. The results of this research are simultaneously audit opinion, audit report lag, reporting delay, KAP, and EPS have significant influence to stock prices. Partially, reporting delay and EPS have significant positive influence to stock prices. Meanwhile, audit opinion, audit report lag, and KAP have no effect on stock prices.
Pengaruh Kurs, Suku Bunga, Inflasi dan Harga Emas Dunia Terhadap Return Saham Rosdiyana Rosdiyana; Nina Dwi Setyaningsih
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 7, No 2 (2022): DESEMBER
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47335/ema.v7i2.130

Abstract

Pandemi Covid-19 melanda Indonesia sejak tanggal 9 Maret 2020, hal tersebut tidak hanya berdampak terhadap sektor kesehatan, namun juga berdampak terhadap sektor perekonomian. Penelitian ini memiliki tujuan untuk mengetahui apakah kurs, suku bunga, inflasi dan harga emas dunia berpengaruh terhadap return saham di masa pandemi covid-19. Metode penelitian yang digunakan adalah analisis regresi linier berganda dengan alat bantu software IBM SPSS statistics 25. Populasi penelitian ini adalah perusahaan sektor Industri yang terdaftar di Bursa Efek Indonesia (BEI) selama pandemi covid-19. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling sehingga didapatkan 18 sampel perusahaan. Data yang digunakan dalam penelitian ini adalah kurs bulanan, suku bunga bulanan, inflasi bulanan, harga emas bulanan, serta return saham bulanan.Hasil penelitian ini menyimpulakan secara parsial, kurs berpengaruh signifikan kearah negatif terhadap return saham, suku bunga berpengaruh signifikan kearah negatif terhadap retun saham, inflasi berpengaruh signifikan kearah positif terhadap return saham, sedangkan harga emas tidak berpengaruh signifikan terhadap return saham. Secara simultan, kurs, tingkat suku bunga, inflasi, dan harga emas dunia secara bersama-sama berpengaruh signifikan terhadap return saham kearah positif.
PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE Sari, Yulia Ratna; Setyaningsih, Nina Dwi
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3127

Abstract

Tujuan penelitain adalah memberikan bukti bahwa good corporate governance dan struktur modal berpengaruh pada kinerja keuangan serta variabel kontrolnya ukuran perusahaan. Peneliti menggunakan metode kuatitatif dan teknik purposive sampling, dimana populasinya menggunakan perusahaan real estate dan properti yang ada di BEI periode2017-2022 dari 87 perusahaan diperoleh 7 sampel sehinga data penelitian sebanyak 42 data. Metode penelitiannya menerapkan analisis regresi linear berganda melalui software IMB SPSS statistic 26. Hasilnya menjelaskan secara individu, komite audit tidak mempengaruhi signifikan pada kinerja keuangan perusahaan, dewan komisaris independen tidak mempengaruhi signifikan pada kinerja keuangan perusahaan, dewan direksi mempengaruhi signifikan padakinerja keuangan perusahaan, struktur modal tidak mempengaruhi signifikan pada kinerja keuangan perusahaan dan ukuran perusahaan tidak mempengaruhi signifikan pada kinerja keuangan perusahaan.
Upaya Peningkatan Pemahaman UMKM Terhadap Pelaporan Keuangan Berbasis SAK EMKM di Desa Tirtomoyo Naila Dzul Khoirot; Galih Nur Rahman; Ervina Levi Astutik; Saniyyah Nur Baiti; Ardia Fatkhul Amin; Nina Dwi Setyaningsih
An-Nisbah: Jurnal Perbankan Syariah Vol. 4 No. 1 (2023): Jurnal An-Nisbah: Perbankan Syariah
Publisher : PRODI PERBANKAN SYARIAH INSTITUT AGAMA ISLAM (IAI) SUNAN KALIJOGO MALANG

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

Abstract

Kegiatan ini bertujuan untuk meningkatkan pemahaman mengenai pentingnya pencatatan dan penyusunan pelaporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). SAK EMKM memiliki tujuan untuk menyediakan informasi mengenai posisi keuangan suatu usaha beserta kinerja keuangannya yang dapat dimanfaatkan sebagai pertimbangan dalam pengambilan keputusan dalam usaha yang dijalankan. Kegiatan ini dilaksanakan dengan cara sosialisasi kepada pelaku UMKM sebagai upaya peningkatan pemaham pelaku UMKM mengenai pentingnya laporan keuangan bagi bisnis mereka. Data UMKM didapat berdasarkan data pelaku UMKM yang telah tercatat di Kantor Desa. Adapun kegiatan ini dilaksanakan dengan sosialisasi yang dilaksanakan dengan metode ceramah oleh narasumber, dibarengi dengan presentasi, dan diakhiri dengan sesi diskusi. Hasil kegiatan ini menunjukkan masih kurangnya perhatian para pelaku UMKM dalam mengelola keuangan usahanya, kurangnya implementasi yang mumpuni juga menjadi suatu kendala bagi pelaku UMKM dalam memaksimalkan pengelolaan dan penyusunan pelaporan keuangan yang sesuai dengan SAK EMKM. Dengan demikian, masih diperlukan pelatihan untuk meningkatkan kesadaran serta bimbingan lebih lanjut agar pelaku UMKM dapat mengoptimalkan ilmu dalam sosialisasi ini. Implementasi maupun pelatihan lanjutan juga akan meningkatkan pemahaman pelaku UMKM khususnya dalam mengelola dan menyusun laporan keuangan yang sesuai SAK EMKM. Pelaku UMKM yang dapat menyusun laporan keuangan sesuai SAK EMKM diharap dapat membantu perkembangan usaha dan penyertaan modal.
Analisis Efektifitas Penyaluran Dana Zakat Melalui Program Pemberdayaan Mustahik pada UPZ BAZNAS PT Petrokimia Gresik Dwi Nursafitri Muchlis, Devy; Dwi Setyaningsih, Nina
Indonesian Journal of Islamic Economics and Business Vol. 9 No. 1 (2024): Indonesian Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN STS Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/ijoieb.v9i1.2278

Abstract

The mustahik empowerment program is a form of effort made by the Indonesian government in maintaining the potential of zakat in order to improve economic conditions, and one's survival. However, in reality, the potential of zakat in Indonesia has not been maximized. In order for the potential of zakat to be utilized properly, effective management and distribution of zakat funds are needed. This research aims to find out, analyze, and explain how the effectiveness of the distribution of zakat funds carried out by UPZ BAZNAS PT Petrokimia Gresik through mustahik empowerment programs that are run. This research uses qualitative research with a descriptive approach. The data used are primary data, namely the results of direct interviews with related parties, as well as secondary data, namely reports on the distribution of zakat funds for each program run by UPZ BAZNAS PT Petrokimia Gresik, as well as books, journals, and articles related to the title of this research. The results showed that the main purpose of the distribution of zakat funds through mustahik empowerment programs run by UPZ BAZNAS PT Petrokimia Gresik has achieved its main objectives, namely to prosper the lives of mustahik, support the mustahik's economy to be better and minimize the poverty rate in Gresik Regency. The distribution of zakat funds through this mustahik empowerment program can also be said to be effective.
ANALISIS FINANCIAL DISTRESS DENGAN METODE ALTMAN, ZMIJEWSKI, GROVER, SPRINGATE, OHLSON DAN ZAVGREN UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN RITEL Fahma, Yoga Taufan; Setyaningsih, Nina Dwi
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 15 No 2 (2021): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v15i2.398

Abstract

Financial distress is a condition of the company's financial performance which is marked by a decline in the company's net profit and the difficulty of the company paying short-term obligations and long-term obligations. This if allowed to drag on will cause the company to go bankrupt. There are various methods to predict company bankruptcy, namely the Altman, Zmijewski, Grover, Springate, Ohlson, and Zavgren methods. The purpose of this thesis is to determine the accuracy of financial distress analysis from various methods to predict bankruptcy.The research used is quantitative research with a descriptive approach. The statistical analysis in this study uses the calculation of the company's financial ratios from each bankruptcy method, while the hypothesis test uses accuracy and type of error. The results of this study indicate that the Altman method has an accuracy of 80%. The Zmijewski method has an accuracy of 60%. The Grover method has an accuracy of 80%.The Springate method has an accuracy rate of 70%. Ohlson's method has an accuracy of 90%. The Zavgren method has an accuracy of 100%. From these results it can be concluded that the Zavgren method is the most accurate in predicting bankruptcy in Retail companies.
Pembiayaan Murabahah, Musyarakah, Qardh Dan NPF Terhadap Profitabilitas BUS Tahun 2018-2022 Shinta Nuriyah, Neng Liana; Setyaningsih, Nina Dwi
Jurnal E-Bis Vol 8 No 2 (2024): Vol. 8 No.2 2024
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v8i2.1724

Abstract

Sharia commercial banks are financial institutions that carry out their activities by following sharia principles and also play a role in managing payment flows. As an integral part of the sharia financial sector, sharia commercial banks have an important role in driving Indonesia's economic growth. This research aims to investigate the impact of murabahah, musyarakah, qardh, and non-performing financing (NPF) on the profitability of sharia commercial banks from 2018 to 2022. The research population consists of sharia commercial banks registered with the Financial Services Authority (OJK), with a total sample of five sharia commercial banks, selected through a purposive sampling method. The research approach used is descriptive quantitative with data analysis using multiple linear regression. The results of the analysis show that partially, murabahah and NPF financing have a significant influence on profitability, while musyarakah and qardh financing do not have a significant influence. Overall, murabahah, musyarakah, qardh and NPF financing together influence the profitability of sharia commercial banks.
Co-Authors Afani, Moh. Ahmad Yazid Afthon Ardia Fatkhul Amin Atika, Bunga Filsa Cahya, Rama Putra Adi Dwi Nursafitri Muchlis, Devy Ervina Levi Astutik Fahma, Yoga Taufan Fauzi, Mohammad Rizka Cholid Febriani Nur Hariroh Galih Nur Rahman Hanung Fajar Ahsana Isnan Murdiansyah Naila Dzul Khoirot Nanik Wahyuni ‎ Nur Asnawi Nur Fitri, Muhammad Ihsan Octaviani, Nurul Mariatul Laily Rindika, Santika Maya Robihatun NIsa Rosdiyana Rosdiyana Safitri Nurul Agustin Saniyyah Nur Baiti Shinta Nuriyah, Neng Liana Waeno, Mahamadaree Wardhani, Yovita Kusuma Yoga Taufan Fahma Yulia Ratna Sari Yuliani, Siti Dewi Zikria Indriani