Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat
Suharni, Siti
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017) Suharni, Siti; Wildaniyati, Arini; Andreana, Dea
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 8, No 1 (2019): JURNAL EKOMAKS, Edisi Maret 2019
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i1.30

Abstract

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.
Penerapan Sistem Informasi Akuntansi Pada Pondok Pesantren Di Kota Madiun Suharni, Siti; Kartika Sari, Syarifah Ratih
JURNAL EKOMAKS : Jurnal Manajemen, Ekonomi Kreatif dan Bisnis Vol 8, No 2 (2019): JURNALEKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i2.43

Abstract

Accountancy Information System is a system made by human beings consists of components in an organization to accomplish a goal, e.g. presenting information. Therefore, employing information system in pondok pesantren is absolutely necessary. Besides for adding efficiency and effectiveness of financial operational in pesantren, it also helps presenting aiding progress report given. Information resulted by Accountancy Information System holds an essential role. It can be used to monitoring, controlling medium, and managing all activity and financial operational activity of pondok pesantren in order to be running well. This study has general objective, e.g. understanding how good system for pesantren is. While specific objective of this study is understanding design of accountancy information system of Madiun City Boarding School. This study employs descriptive-qualitative approach that aims to describe object of research by collecting data. Data are collected through observation, interview, and documentation. Analysis of this study includes analysis on organizational structure, analysis of document used, and analysis of procedure implemented.
Pendampingan Penyusunan Laporan Keuangan Pada KPRI Karya Praja Bakorwil I Madiun Suharni, Siti; Rochman, Fatchur
JURNAL DAYA-MAS Vol 5, No 1 (2020): JURNAL DAYA MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v5i1.36

Abstract

Entity Financial Accounting Standards Without Public Accountability (SAK ETAP) that are used for entities without public accountability. SAK ETAP is an entity that does not have significant public accountability and publishes general purpose financial statements for external users such as owners who are not directly involved in business management, creditors, and credit rating agencies. For this reason, KPRI Karya Praja needs to understand and compile financial reports according to these regulations. The purpose of this community service is to assist the KPRI Karya Praja management in preparing financial reports in accordance with SAK ETAP and the Cooperative Law, namely by providing assistance. The benefit of this assistance is that the KPRI Karya Praja management is expected to understand the presentation and preparation of the correct financial statements in accordance with SAK ETAP and the Cooperative Act. The method used by the socialization of SAK ETAP and the Cooperative Act was continued with assistance in preparing financial statements. The results of this activity provide knowledge and understanding to the administrative, bookkeeping and treasurer sections on the basics of bookkeeping, code adjustments and account classification based on Financial Accounting Standards ETAP and Cooperative Law and provide assistance in the preparation of correct financial statements in accordance with ETAP Financial Statements and Laws. - About Cooperatives. Keywords—: Assistance; Preparation of Financial Statements.
Co-Authors Andreana, Dea Fatchur Rochman Kartika Sari, Syarifah Ratih Novi Tri Astuti Wildaniyati, Arini