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THE IMPRESSION OF PROFIT QUALITY AGAINST TIMELINESS IN FINANCIAL REPORTING Tri Wahyuono, Bambang; Setyo Liyundira, Fetri; Danis Ikhwan Meranti, Inud
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (640.451 KB) | DOI: 10.30741/assets.v4i1.560

Abstract

The purpose of this study was to determine the effect of the profitability and size of the company on the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016 - 2018. The data used in this study are secondary, in the form of company annual reports. The number of companies studied was 115 companies within a period of 3 years, resulting in 345 samples. This type of research is quantitative research. Where this study uses data collection methods and processes them then tested to describe the hypotheses that have been set. The selection of a sample is to use certain criteria. Data were analyzed using multiple linear regression. Based on the test results show that the profitability and size of the company significantly influence the timeliness. The test results showed that 7.1% of the variation in timeliness was explained by variations in the independent variables, namely ROA and SIZE. At the same time, the remaining 92.9% is explained by other variables not included in this research model.
THE IMPRESSION OF PROFIT QUALITY AGAINST TIMELINESS IN FINANCIAL REPORTING Bambang Tri Wahyuono; Fetri Setyo Liyundira; Inud Danis Ikhwan Meranti
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 1 (2020): January 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v4i1.560

Abstract

The purpose of this study was to determine the effect of the profitability and size of the company on the timeliness of financial reporting of manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016 - 2018. The data used in this study are secondary, in the form of company annual reports. The number of companies studied was 115 companies within a period of 3 years, resulting in 345 samples. This type of research is quantitative research. Where this study uses data collection methods and processes them then tested to describe the hypotheses that have been set. The selection of a sample is to use certain criteria. Data were analyzed using multiple linear regression. Based on the test results show that the profitability and size of the company significantly influence the timeliness. The test results showed that 7.1% of the variation in timeliness was explained by variations in the independent variables, namely ROA and SIZE. At the same time, the remaining 92.9% is explained by other variables not included in this research model.
Participatory Approaches in Managing Corporate Social Responsibility (CSR) Funds at Sharia Microfinance Institution Meranti, Inud Danis Ikhwan; Rosyidi, Laily Hidayati; Masruchi, Zainal Aris
Journal of Islamic Economics and Philanthropy Vol. 7 No. 2 (2024): November
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/jiep.v7i2.12570

Abstract

Companies implement CSR programs for a variety of reasons, including social, economic, and legal. As an external entity operating in someone else's territory, companies must pay attention to the welfare of the surrounding community. CSR aims to improve the welfare of society, which includes meeting the material, spiritual, and social needs of citizens so that they can live properly, develop, and function socially. This study uses a descriptive qualitative design with the aim of gaining in-depth insight into the phenomenon under study, namely the management of CSR funds through a participatory approach. participatory increases transparency and accountability in the management of CSR funds. By involving various stakeholders in decision-making, the process becomes more open and can be monitored. In conclusion, this study shows that the participatory approach in managing CSR funds at BMT Al-Yaman Berasan Banyuwangi not only increases the effectiveness of the program, but also provides greater and sustainable social impact for the communities served. Through the distribution of CSR funds to the Pokdarwis of Kawang Pine Beach Wringinputih-Muncar Banyuwangi Regency BMT Al-yaman Berasan Banyuwangi has contributed to the Triple Bottom Lines, namely profit, people and planet, so that BMT Al-yaman Berasan Banyuwangi is included in Micro Finance Institutions that care about the environment and have a good impact on the community that utilizes mangrove products on Kawang Pine Beach to be produced into chips and tea that have been exported to Hong Kong and the Netherlands.
Accounting Applications in the Implementation of Entrepreneurs' Financial Management in Indonesia Susilo, Tri Achmad Budi; Susyadi, Susyadi; Widjaja, Ratna A Marhaenita; Yuliadi, Praptop; Meranti, Inud Danis Ikhwan; Sailau, Ana Roza Widiamay
⁠International Journal of Sustainable Social Culture, Science Technology, Management, and Law Humanities Vol. 1 No. 1 (2024)
Publisher : Universitas Kristen Cipta Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71131/p12g9841

Abstract

This article aims to describe technological advances in the field of accounting that are implemented using applications. Accounting comes from a foreign language, Accounting, which means to calculate or account. Accounting is used in various business activities as a basis for preparing information and making decisions for business. The research method used in this research is a descriptive qualitative approach with secondary data methods mainly through literature studies obtained from journals or supporting articles, as well as various news that are aligned with the needs of the article. There are 5 forms of companies in their objectives and performance: Production companies, trading companies, service companies, sole proprietorships and partnership companies. In the development of technology, especially applications in the field of accounting, this article reviews 12 accounting applications, including: Accounting Software Recommendations: MASERP by MAS Software, Jurnal, Accurate, Zahir, Hashmicro, EPICOR, SAP Business One, Oracle ERP Cloud Microsoft Dynamics AX, Xero, QuickBooks and FreshBooks.