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PENGARUH DEBT EQUITY RATIO, KOMITE AUDIT DAN LABA OPERASI TERHADAP AUDIT DELAY PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020: PENGARUH DEBT EQUITY RATIO, KOMITE AUDIT DAN LABA OPERASI TERHADAP AUDIT DELAY PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Rukmini, Meme; Pramana, Andy Chandra; Prasaja, Mukti
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

BEI memfasilitasi investor dengan menyedikan laporan keuangan perusahaan auditan. Namun terdapat issue yang sering ditemui yaitu ketika emiten telat dalam melaporkan laporan keuangan auditan mereka dikarenakan audit delay. Hal ini berdampak pada keterlambatan informasi yang dibutuhkan oleh para investor. Perlu kita tahu bahwa banyak faktor yang memengaruhi terjadinya audit delay. Penelitian ini bertujuan untuk mengetahui pengaruh debt equity ratio, komite audit dan laba operasi terhadap audit delay pada (Badan Usaha Milik Negara) BUMN yang listing di BEI. Dengan menggunakan analisis regresi berganda, hasil penelitian ini menyatakan bahwa secara bersama-sama DER, komite audit dan laba operasi memiliki pengaruh terhadap audit delay. Sedangkan secara parsial, komite audit dan laba operasi memiliki nilai signifikansi di bawah 0,05 sehingga menunjukkan adanya pengaruh terhadap audit delay. Namun nilai signifikansi dari DER di atas 0,05 sehingga DER tidak memiliki pengaruh terhadap audit delay.
ANALISIS MANAJEMEN RISIKO DALAM MENGURANGI KREDIT MACET DI BANK BTPN SYARIAH CABANG NGETOS A’yun, Aniqurotul; Rukmini, Meme; Kristanti, Desi
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

The research entitled “Analysis of Risk Management in Reducing Bad Loans at Bank BTPN Syariah” aims to analyze the risk management implemented at Bank BTPN Syariah. The method used in this research is the qualitative method. The data sources used are primary data obtained directly from field research and secondary data, namely data or knowledge obtained through library research, writing articles, journals, trusted internet sites, and other data sources. Based on the research results, the researcher can conclude that the credit risk management implemented at Bank BTPN Syariah is carried out in two stages, namely: 1) The stage of risk identification and risk management. Identification of bad credit risk starts with prospective customers submitting financing applications, due diligence through surveys and interviews that adhere to the 5C principles (Character, Capacity, Capital, Collateral, and Condition) as well as customer maintenance which is carried out correctly and periodically. 2) Management of bad credit risk begins with coaching customers by means of periodic billing and ensuring the group's active role in helping smooth installments to reduce the risk of bad loans and rescuing bad loans is carried out through a restructuring process, namely rescheduling. 3) Analysis of bad credit risk is in accordance with risk management principles. Where there are no obstacles that hinder the application of these risk management principles, evidenced by the improved condition of the branch and the start of the installment payment process using the online system. And also the smooth operation of the company's operations and new programs issued by the company.  
DETERMINAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA MASA PANDEMI COVID-19 PERIODE TAHUN 2020-2021 Susiyulianti, Tuti; Rukmini, Meme; Marwanto, I Gusti Gede Heru
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 8 (2023): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2023
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to determine the effect of four variables, namely asset structure, profitability (ROA & ROE), liquidity (CR & QR), and sales growth on capital structure. This type of research uses a quantitative research method. The population in this study used Manufacturing companies in the food and beverage subsector which were listed on the Indonesia Stock Exchange as many as 30 companies. The sampling technique in this study used a non-probability sampling technique with predetermined criteria and obtained a sample of 30 companies. The data analysis method used is descriptive statistical analysis, classical assumption test, and multiple linear analysis. Testing the hypothesis using the t-test and F-test. The research results obtained in this study show that Asset Structure has a significant negative effect on capital structure. Profitability (ROA) has no significant effect on capital structure. Profitability (ROE) has a significant positive effect on capital structure. Liquidity (CR) has a significant negative effect on capital structure. Liquidity (QR) has no significant effect on capital structure. Sales growth has no significant effect on capital structure. And, Asset Structure, Profitability (ROA & ROE), Liquidity (CR & QR), and Sales Distribution together influence the capital structure.
Tata Kelola Manajemen Administrasi Pada Kelompok Tani Hutan (KTH) Tani Makmur Tulungagung Satriyono, Gandung; Rukmini, Meme; Eferyn, Krissantina; Alfiona, Fanisa Norma; Utama, Muhammad Bandung Budi
Jurnal ABM Mengabdi Vol 12 No 2 (2025): Desember
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v12i2.1757

Abstract

This community service activity aims to enhance the administrative management skills of the members of the Forest Farmers Group (KTH) Tani Makmur in Tulungagung. The limited understanding of administrative management among members has hindered the group’s ability to operate in an orderly and accountable manner. The implementation method included preparation, socialization, training, and mentoring stages using a participatory approach. The program provided training on archiving, report preparation, and organizational document management. The results showed significant improvements in participants’ knowledge and skills in administrative management, the establishment of a more organized record-keeping system, and the development of awareness regarding transparency and institutional accountability. The main output of this activity is an administrative management guidebook that can serve as a practical reference for the group. Overall, this activity positively impacted institutional strengthening and professionalism within the farmers’ organization.
Empowering Sustainable School Innovation Through Islamic Leadership and Islamic Business Ethics Purwati, Astri Ayu; Hamzah, Zulfadli; Arif, Muhammad; Deli, Mazzlida Mat; Riningsih, Duwi; Rukmini, Meme
Munaddhomah: Jurnal Manajemen Pendidikan Islam Vol. 6 No. 4 (2025): Progressive Management of Islamic Education
Publisher : Prodi Manajemen Pendidikan Islam Pascasarjana Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/munaddhomah.v6i4.2353

Abstract

The growing demand for sustainable innovation in educational institutions underscores the importance of leadership models grounded in ethical and religious values. In the context of Islamic education, leadership is not only expected to drive organizational performance but also to uphold Islamic ethical principles that shape decision-making and innovation practices. This study aims to examine the influence of Islamic Leadership on sustainable school innovation, with Islamic Business Ethics serving as a mediating variable. The research focuses on Islamic private schools in Pekanbaru, Indonesia. The study employs a quantitative research design using a survey method. From a total of 349 Islamic private schools, 100 schools were selected as the research sample using purposive sampling. Data were collected from school leaders and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software to test both direct and indirect relationships among variables. The findings reveal that Islamic Leadership has a significant and positive effect on sustainable school innovation. Furthermore, Islamic Leadership positively influences the implementation of Islamic Business Ethics. The results also confirm that Islamic Business Ethics significantly mediates the relationship between Islamic Leadership and school innovation, indicating that ethical practices strengthen the impact of leadership on innovation outcomes. These findings imply that integrating Islamic ethical values into leadership practices is essential for fostering sustainable innovation in Islamic educational institutions. In practice, school leaders are encouraged to embed Islamic Business Ethics into the organizational culture to enhance innovation and long-term educational sustainability.
The influence of accounting, administration, and asset management systems understanding on the performance of local government agencies: Pengaruh pemahaman sistem akuntansi, administrasi, dan manajemen aset terhadap kinerja instansi pemerintah daerah Yap, Nonni; Marwanto, IGG Heru; Rukmini, Meme; So, Mayciella; Denakrisnada, Sielva Gabriella
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 10 No. 2 (2025): Keberlanjutan
Publisher : Universitas Pamulang

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Abstract

This study aims to analyze the influence of understanding the regional financial accounting system, regional financial administration, and regional asset management on the performance of government organizations. We used a quantitative approach, utilizing primary data collected through the distribution of structured questionnaires to financial management officials at regional work units (SKPD) in Gresik Regency. Data were analyzed using the structural equation modeling partial least squares (SEM-PLS) method, which allows for simultaneous testing of relationships between latent variables. The results provide empirical evidence that understanding the regional financial accounting system, effective financial administration, and good regional asset management have a positive and significant impact on the performance of government organizations. The main implication of this study is the importance of implementing good governance to improve the performance of government institutions. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman sistem akuntansi keuangan daerah, penatausahaan keuangan daerah, dan pengelolaan barang milik daerah terhadap kinerja organisasi pemerintah. Kami ini menggunakan pendekatan kuantitatif dengan memanfaatkan data primer yang dikumpulkan melalui penyebaran kuesioner terstruktur kepada aparatur pengelola keuangan pada satuan kerja perangkat daerah (SKPD) di Kabupaten Gresik. Data dianalisis menggunakan metode structural equation modeling partial least square (SEM-PLS) yang memungkinkan pengujian hubungan antar variabel laten secara simultan. Hasil penelitian memberikan bukti empiris bahwa pemahaman sistem akuntansi keuangan daerah, penatausahaan keuangan yang efektif, serta pengelolaan barang milik daerah yang baik berpengaruh positif dan signifikan terhadap kinerja organisasi  pemerintahan. Implikasi utama penelitian ini terletak pada pentingnya menerapkan good governance dalam meningkatkan kinerja institusi pemerintahan.
Co-Authors Afif Yudha Tripariyanto Aini, Nurul Nur Alfiona, Fanisa Norma Ali Djamhuri Alvida Mustika Rukmi Andoko, Aldi Andre Septa Nugraha Andy Chandra Pramana Angga Rizka Lidiawan Anita Firdausi Arinda, Bima Fatkul Khusna A’yun, Aniqurotul Bayun Priautama Berliana Amareza Bima Fatkul Khusna Arindra Bothy Dewandaru Chandra, Nita Ayu Dandy Yuliansyah Daniel Happy Putra Deli, Mazzlida Mat Denakrisnada, Sielva Gabriella Desi Fidiawati Fidiawati desi kristanti, desi Dewanti, Sati Ratna Dinar Rika Septyaningtyas Dinar Rika Septyaningtyas Duwi Riningsih Duwi Riningsih Dwi Riningsih Dwi Wulandari Edmina Prastiwi S.R eferyn, Krissantina Efferyn, Krissantina Eka Agustina Eka Agustina, Eka Enni Sustiyatik Ferdy Yunanto Gandung Satriyono, Gandung Hamzah, Zulfadli Hendy IGG Heru Marwanto Imam Mukhlash Jihan Rahma Khusna, Bima Fatkul Krissantina eferyn Kristanti, Nabilla Deva Marwanto, I Gusti Gede Heru Marwanto, IGG Heru Mayciella So Mayciella So Mohammad Iqbal Mohammad Isa Irawan Muhammad Arif Musyafar, Rafa Hylmi Nabilla Deva Kristina Nita Ayu Chandra Nonni YAP Novi Choirul Nisa Nugraha, Andre Septa Nur Laely Nur Laely Nurul Hidayat Octaviana Wahyu Prihardini Oktaviana Wahyu Prihardina Oktaviana Wahyu Prihardina Oktaviani Wahyu Prihardini Otaviana Wahyu Prihardini Prasaja, Mukti - Prastiwi, Edwina Priautama, Bayun Prihardini, Oktaviana Wahyu Prihardini, Otaviani Wahyu Purwati, Astri Ayu Putri Andriana Putri Andriana, Putri Rafa Hylmi Musyafar Rasyadan Taufiq Probojati Riningsih, Duwi Sati Ratna Dewanti Sati Ratna Dewanti Septyaningtyas, Dinar Rika Shindy Dwita Nuansari Sielva, Sielva SielvaGabriella Denakrisnada So, Mayciela So, Mayciella Susiyulianti, Tuti Sustiyatik, Enni Utama, Muhammad Bandung Budi Wahyu Dede Gustiawan WIWIEK ANDAJANI Yunanto, Ferdy