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Penerapan Tanggung Jawab Sosial Universitas Melalui Konsep Triple Bottom Line Untuk Mendukung Universitas Yang Berkelanjutan (Studi Pada Universitas Muhammadiyah Di Sidoarjo, Surabaya Dan Gresik) Prapanca, Detak; Setiyono, Wisnu P.; Hanif, Aisha
Benefit: Jurnal Manajemen dan Bisnis Volume 5 No 2 Desember 2020
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v5i2.11757

The implementation of sustainable development is the responsibility of every level of society, one of which is the university as part of educational institutions in the community. In carrying out its business activities, the university is not only concerned with profit, but also concerned with environmental preservation and the surrounding community. So that sustainable development (sustainable development) can meet the essential needs of the present without having to sacrifice natural resources for future generations. This study aims to find out how the impact of the application of the University's Social Responsibility Implementation Through the Triple Bottom Line Concept to support Sustainable Universities and to find out how the Triple Bottom Line concept in the Universirt Social Responsibility to support sustainable development (Sustainable Development). This type of research is a qualitative approach. This study took place at the Muhammadiyah University of Sidoarjo, Muhammadiyah University of Surabaya and Muhammadiyah University Gresik. This research uses primary data and secondary data. Data analysis and interpretation is done by reducing data, presenting data, interpreting data and drawing conclusions. The results of this study are Muhammadiyah Universities in Sidoarjo, Surabaya and Gresik that have applied the triple bottom line concept in the implementation of university social responsibility (USR) activities in order to achieve sustainable development.

Healthy Lifestyle, Role Ambiguity, Spiritual Quotient, and Job Burnout on Job Satisfaction Hermawan, Sigit; Wati, Lina Rahma; Hanif, Aisha; Rahayu, Ruci Arizanda; Rahayu, Duwi
Muhammadiyah International Journal of Economics and Business Vol. 2, No.2, 2019
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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

This study aims to determine the effect of Healthy Lifestyle, Role Ambiguity, Spiritual Quotient and Job Burnout on Job Satisfaction at Public Accounting Firms in Surabaya. The purpose of this study is to analyze the effect of independent variables namely Healthy Lifestyle, Role Ambiguity, Spiritual Quotient and Job Burnout influencing, the dependent variable namely Job Satisfaction assisted by using the SPSS program.Â In this study the data were collected through a questionnaire method of 44 respondents by purposive sampling technique to determine the response of respondents to each variable.Â Then do the data analysis in the form of quantitative analysis.Â Quantitative analysis includes validity and reliability tests, hypothesis testing through the R2 test and T test.Â Data analysis techniques using multiple linear regression analysis that serves to prove the research hypothesis. The results of the analysis show that healthy lifestyle, spiritual quotient and job burnout have no partial effect on job satisfaction, while role ambiguity has a partial effect on job satisfaction.

Model Proses Pembelajaran Akuntansi: Peran Teknologi Informasi Dikalangan Dosen Akuntansi Pada Masa Pandemi Ravita Hanun, Nur; Hanif, Aisha; Yani, Muhammad
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.384

Abstract This study aims to test empirically: 1) The role of IT 2) The effect of the accounting learning process 3) Institutional response to Covid-19 on Teaching Performance of Accounting lecturers with Transfer Knowledge as an Intervening Variable, which consists of three independent variables, namely the Role of IT (X1) , Accounting Learning Process (X2), Institutional Response to Covid-19 (X3) with the dependent variable Accounting Lecturer Teaching Performance (Y), and the intervening variable Transfer Knowledge (Z). The source of the data used in this study comes from the answers to the questionnaires distributed to the Accounting Lecturers in Indonesia. The questionnaire was distributed via the geogle link from, the respondents who filled in were 124 people. The analysis technique uses data that includes the outer model, inner model and path analysis with Smart PLS 3.0. The results of this study are that the accounting learning process and institutional responses to Covid-19 have a positive and significant effect on the teaching performance of accounting lecturers and are mediated by transfer knowledge.

Pemanfaatan Teknologi Sistem Informasi dalam Mewujudkan Tata Kelola Keuangan Koperasi Dinar Amanta di Era Pandemi Covid-19 Hanif, Aisha; Viarini, Dina Dwi Okta; Eviyanti, Ade
Community Empowerment Vol 6 No 4 (2021)
Publisher : Universitas Muhammadiyah Magelang

Koperasi Dinar Amanta menghadapi banyak tantangan dan permasalahan. Permasalahan klasik yang umum dihadapi oleh koperasi adalah masalah modal untuk mengembangkan usaha, serta kompetensi dari pengurus untuk melaksanakan tata kelola keuangan yang akuntable dalam menyusun laporan keuangan relatif masih rendah. Selain itu, pengelolaan koperasi yang belum dilakukan secara efektif melalui proses terkomputerisasi dalam kegiatan operasionalnya juga menjadi masalah dan tantangan tersendiri bagi keberlangsungan usaha dari Koperasi Dinar Amanta. Metode pendekatan yang dilakukan untuk mengatasi permasalahan dari mitra adalah (1) penyuluhan dan pelatihan terkait dengan pengelolaan keuangan koperasi agar sesuai dengan standar akuntansi yang berlaku, (2) membuat program aplikasi tata kelola keuangan koperasi dan mengadakan demonstrasi, dan (3) pelatihan penggunaan program aplikasi tata kelola keuangan koperasi. Kontribusi mendasar pada khalayak sasaran adalah meningkatnya pemahaman dan kompetensi pengurus Koperasi Dinar Amanta tentang pengelolaan keuangan koperasi yang sesuai dengan standar akuntansi yang berlaku dan dapat dipertanggungjawabkan, mendorong Koperasi Dinar Amanta menjadi koperasi simpan pinjam yang efektif dalam kegiatan usahanya, dan terciptanya program aplikasi keuangan Koperasi Dinar Amanta.

Model Proses Pembelajaran Akuntansi: Peran Teknologi Informasi Dikalangan Dosen Akuntansi Pada Masa Pandemi Nur Ravita Hanun; Aisha Hanif; Muhammad Yani
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.384

Abstract This study aims to test empirically: 1) The role of IT 2) The effect of the accounting learning process 3) Institutional response to Covid-19 on Teaching Performance of Accounting lecturers with Transfer Knowledge as an Intervening Variable, which consists of three independent variables, namely the Role of IT (X1) , Accounting Learning Process (X2), Institutional Response to Covid-19 (X3) with the dependent variable Accounting Lecturer Teaching Performance (Y), and the intervening variable Transfer Knowledge (Z). The source of the data used in this study comes from the answers to the questionnaires distributed to the Accounting Lecturers in Indonesia. The questionnaire was distributed via the geogle link from, the respondents who filled in were 124 people. The analysis technique uses data that includes the outer model, inner model and path analysis with Smart PLS 3.0. The results of this study are that the accounting learning process and institutional responses to Covid-19 have a positive and significant effect on the teaching performance of accounting lecturers and are mediated by transfer knowledge.

Penerapan Tanggung Jawab Sosial Universitas Melalui Konsep Triple Bottom Line Untuk Mendukung Universitas Yang Berkelanjutan (Studi Pada Universitas Muhammadiyah Di Sidoarjo, Surabaya Dan Gresik) Detak Prapanca; Wisnu P. Setiyono; Aisha Hanif
Benefit: Jurnal Manajemen dan Bisnis Volume 5 No 2 Desember 2020
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v5i2.11757

The implementation of sustainable development is the responsibility of every level of society, one of which is the university as part of educational institutions in the community. In carrying out its business activities, the university is not only concerned with profit, but also concerned with environmental preservation and the surrounding community. So that sustainable development (sustainable development) can meet the essential needs of the present without having to sacrifice natural resources for future generations. This study aims to find out how the impact of the application of the University's Social Responsibility Implementation Through the Triple Bottom Line Concept to support Sustainable Universities and to find out how the Triple Bottom Line concept in the Universirt Social Responsibility to support sustainable development (Sustainable Development). This type of research is a qualitative approach. This study took place at the Muhammadiyah University of Sidoarjo, Muhammadiyah University of Surabaya and Muhammadiyah University Gresik. This research uses primary data and secondary data. Data analysis and interpretation is done by reducing data, presenting data, interpreting data and drawing conclusions. The results of this study are Muhammadiyah Universities in Sidoarjo, Surabaya and Gresik that have applied the triple bottom line concept in the implementation of university social responsibility (USR) activities in order to achieve sustainable development.

Optimization of Stock Portfolio Using the Markowitz Model in the Era of the COVID-19 Pandemic Aisha Hanif; Nur Ravita Hanun; Rizki Eka Febriansah
TIJAB (The International Journal of Applied Business) Vol. 5 No. 1 (2021): APRIL 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.V5.I1.2021.37-50

Stocks are one of the popular investment instruments traded in the capital market. The popularity of stock purchase has developed along with the massive financial literacy movement. However, the massiveness of this movement must be balanced with knowledge and expertise in managing stock instruments since they have a high return rate and high risk. One way to manage stocks is by developing an optimal stock portfolio based on the Markowitz model. The Markowitz model is a method that formulates the elements of return and risk in an investment, and specifically the elements of risk can be minimized through diversification and combination of various investment instruments into a portfolio. By using the Markowitz method, investors can take advantage of all available information as a basis for maximizing the portfolio. This study aimed to determine which stocks can form an optimal portfolio, especially in the era of the COVID 19 pandemic and the optimal proportion of the portfolio that is feasible to obtain from stocks listed in the LQ 45 Index. The study samples involved stocks listed in the LQ 45 Index. The data analysis technique applied in this study was portfolio optimization using the Markowitz model. The results of this study showed that the optimal portfolio consisted of BBCA with a weight of 78.09% and BRPT with a weight of 21.91% which produced an expected return of 2.35% and a standard deviation of 7.01%.

Healthy Lifestyle, Role Ambiguity, Spiritual Quotient, and Job Burnout on Job Satisfaction Sigit Hermawan; Lina Rahma Wati; Aisha Hanif; Ruci Arizanda Rahayu; Duwi Rahayu
Muhammadiyah International Journal of Economics and Business Vol. 2, No.2, 2019
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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

This study aims to determine the effect of Healthy Lifestyle, Role Ambiguity, Spiritual Quotient and Job Burnout on Job Satisfaction at Public Accounting Firms in Surabaya. The purpose of this study is to analyze the effect of independent variables namely Healthy Lifestyle, Role Ambiguity, Spiritual Quotient and Job Burnout influencing, the dependent variable namely Job Satisfaction assisted by using the SPSS program. In this study the data were collected through a questionnaire method of 44 respondents by purposive sampling technique to determine the response of respondents to each variable. Then do the data analysis in the form of quantitative analysis. Quantitative analysis includes validity and reliability tests, hypothesis testing through the R2 test and T test. Data analysis techniques using multiple linear regression analysis that serves to prove the research hypothesis. The results of the analysis show that healthy lifestyle, spiritual quotient and job burnout have no partial effect on job satisfaction, while role ambiguity has a partial effect on job satisfaction.

Pembentukan Model Pengakuan Sewa Yang Ideal Berdasarkan PSAK 73 Untuk Meningkatkan Kinerja Keuangan Perusahaan Jasa Transportasi di Indonesia Duwi Rahayu; Imelda Dian Rahmawati; Aisha Hanif
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.774

The purpose of this study is to obtain information related to the formation of an ideal rental recognition model based on PSAK 73 to improve the financial performance of transportation service companies in Indonesia. This research is a qualitative research using a content analysis approach. The content analysis approach in this study uses secondary data and information from the financial statements of transportation service companies in Indonesia that present periodic financial reports on the Indonesia Stock Exchange in 2018, 2019, 2020 and the third quarter of 2021. Based on the availability of data, the sample of this research is 3 The transportation company with the largest number of shares outstanding on the Indonesian stock exchange is sourced from www.idx.co.id and has implemented PSAK 73 before and after January 1, 2020. The results of this study indicate the establishment of a rental recognition model for transportation companies in Indonesia based on PSAK 73 has been applied ideally implied in the company's statement of financial position. However, the implementation of PSAK 73 is not overall able to improve the financial performance of transportation service companies in Indonesia due to the reclassification of accounts into Right to Use Assets and Lease Liability which could potentially increase the company's total liabilities. This study shows that companies need to make policies to reduce risks related to the application of PSAK 73, especially for transportation service companies in Indonesia.

PENGUJIAN ABNORMAL RETURN SEBELUM DAN SESUDAH PIDATO KEMENANGAN JOE BIDEN SEBAGAI PRESIDEN AMERIKA TERHADAP IHSG Aisha Hanif
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 6, No 2 (2020): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v6i2.181

Tujuan dari penelitian ini adalah untuk mengetahui adanya abnormal return saat sebelum dan sesudah pidato kemenangan Joe Biden sebagai Presiden Amerika Serikat terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia. Penelitian ini menggunakan studi peristiwa (event study) yang mempelajari reaksi pasar terhadap suatu peristiwa. Studi peristiwa digunakan untuk menguji kandungan informasi dari suatu pengumuman. Analisis data menggunakan rentang waktu tiga hari sebelum dan tiga hari sesudah pidato kemenangan Joe Biden. Metode penelitian yang digunakan adalah berupa kuantitatif dengan menggunakan data sekunder, yakni pengumpulan data berupa dokumen. Sampel yang digunakan dalam penelitian ini adalah semua perusahaan yang terdaftar di Indeks LQ-45 Bursa Efek Indonesia. Dalam penelitian ini data diuji menggunakan software SPSS 20 dan menggunakan teknik one sample test dan paired sample t-test. Hasil penelitian ini menyatakan bahwa terdapat abnormal return pada periode tiga hari sebelum pidato kemenangan Joe Biden dan dua hari serta tiga hari sesudah pidato kemenangan Joe Biden. Hasil pengujian selanjutnya menggunakan paired sample t-test dapat disimpulkan bahwa terdapat perbedaan abnormal return saham yang signifikan antara sebelum dan sesudah terjadi pidato kemenangan terpilihnya Joe Biden sebagai presiden Amerika Serikat. Kata Kunci: pidato kemenangan joe biden; ihsg; saham; abnormal return; studi peristiwa

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