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All Journal Jurnal Pendidikan Ekonomi Undiksha Jurnal Akuntansi AKUNESA Journal of Accounting Science Valid Jurnal Ilmiah Journal of Entrepreneurship & Business Jurnal Pembelajaran dan Pengajaran Pendidikan Dasar (JP3D) Abimanyu: Journal of Community Engagement Al-Iftah: Journal of Islamic studies and society Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Pengertian: Jurnal Pendidikan Indonesia (PJPI)
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PENGARUH PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI RACHMATUS SOLIKHAH, DESY; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to determine the influence of Enterprise Risk Management (ERM) disclosure on firm value with profitability as a mediating variable. Samples of this study are being chosen by using purposive sampling method and obtained from 86 companies included in Kompas 100, Bisnis 27, LQ45, and IDX 30 indexes and listed on Indonesia Stock Exchange. Data collection techniques used this study are documentation. To analyze the data, this study uses analysis of Structural Equation Model (SEM) approach Partial Least Square (PLS). In data processing using software WarpPLS 5.0. The result showed that ERM disclosure has a positive effect on firm value. However, profitability in this study was not able to mediated relationship between ERM disclosure on firm value. Keywords : Enterprise Risk Management Disclosure, Firm Value, Profitability
PERBEDAAN DETERMINASI PROFITABILITAS PADA PERUSAHAAN BUMN PERIODE 2012-2016 RAHMAWATI, FITRI; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
Publisher : Jurnal Akuntansi AKUNESA

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The performance of BUMN be a public concern, which is the profitthat has been earned. In 2017 there were 24 BUMN companies that suffered losses. Avoiding the wrong investment in the company that non profitable, it is necessary to analyze the ratios that affect profitability before investing. This study aims to determine the effect of liquidity, leverage, company size, cash turnover,and accounts receivable turnover on profitability in BUMN companiesin the 2012- 2016 period. In addition, it also aims to compare the determinants profitability of state-owned to the leadership of President Susilo Bambang Yudhoyono and Joko Widodo. The total sample of thestudy was 33 companies that matched the sampling criteria. The analysis tool used is SPSS 23 to process multiple linear regression analysis. The results of this study indicate that liquidity and cash turnover affect profitability while leverage, company size, and accounts receivable turnover not affect profitability. Keywords: Liquidity, Leverage, Company Size, cash turnover, and Accounts Receivable Turnover
DETERMINASI FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN PERIODE 2012-2016 , SUPRAPTO; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

The economic crisis that occurred in the United States in 2008, major impact on the world?s economy situation, especially in Indonesia. On of some sector that experienced a decline in the global export market is mining sector. This situation make a research about any factor that can affect financial distress in a firm is needed. This study aims to determine the effect of leverage, liquidity, firm size and profitability on financial distress. The total sample of this study was 37 companies. The results of this study indicate that leverage can affect positive financial distress. liquiditycan affect negative financial distress. profitability can affect negative financial distress. Keywords: Leverage, Liquidity, Firm Size, Profitability, And Financial Distress
PENGARUH STRATEGI BISNIS PROSPECTOR TERHADAP KINERJA KEUANGAN YANG DI MEDIASI OLEH SISTEM INFORMASI AKUNTANSI MANAJEMEN PADA PERUSAHAAN JASA PERHOTELAN DI SURA WIDYATMOKO WIBOWO, HARYO; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
Publisher : Jurnal Akuntansi AKUNESA

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This Research aimed to find the effect of prospector business strategy on financial performance, to determine the effect of prospector strategies on management accounting systems, to determine the effect of prospector business strategies on financial performance through management accounting information systems. this research is quantitative research. This study uses a type of primary data that is obtained from the distribution of questionnaires. The data obtained comes from large-scale especially in three-star and four-star hotels in Surabaya. The data analysis technique in this quantitative study uses statistics with the help of the Warp Partial Least Square (PLS) program. Partial Least Square (PLS). based on the results of the study, it was found that prospector strategies had a positive effect on financial performance, systems information management accounting, and financial performance directly. The prospector strategy also has a positive effect on financial performance partially by the management accounting information systemKeyword: prospector business strategy, financial performance, management accounting system information
PENGARUH LAPORAN KEBERLANJUTAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP COST OF DEBT (STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA YANG MENGUNGKAPKAN SUSTAINABILITY REPORT PERIODE TAHUN 2013-2016) , HERNINGSIH; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to examine the influence of sustainability report and institutional ownership on cost of debt with firm size as a control variable. The purposive sampling technique was used to select samples. So that a sample of 134 companies revealed the sustainability report listed on the Indonesia Stock Exchange during the 2013-2016 period. Data analysis techniques. Used in this study is multiple linier regression analysis. Using SPSS software 23. The results of the study show that sustainability reports and institutional ownership do not affect the cost of debt. Information in the form of a sustainability report is considered, by the creditor, only a set of share ownership by institution investors is held by a foreign institution so that supervision is carried out when there is an opportunity. Companies with large sizes usually have a large total assets as well, so they are expected to be able to repay loans and interest in the coming period of formation that is not guaranteed the truth.Keywords : Cost of Debt, Institutional Ownership, Sustainability Report
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) AGUS PURNOMO, MUHAMMAD; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to determine the effect of company size, profitability, company age on disclosure of human resource accounting. The research sample is all banking companies on the Indonesia Stock Exchange (IDX). The sample obtained was 43 companies. The data collection technique used is documentation. This study uses multiple regression analysis using statistical package for social sciene (SPSS.22) software. The results showed that the size of the company in this study had a positive effect on disclosure of human resource accounting. However, the profitability and age of the company does not affect the disclosure of human resource accounting.Keywords : Company Size, Profitability, Company Age, Human Resource Accounting Disclosure
PENGARUH SIKLUS HIDUP PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MEDIASI SETIAWAN, ARDINATA; , HARIYATI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

The objective of this study is to specify the effect of company life cycle on earning management mediated by corporate governance. The sample in this study are 87 companies that registered on the Indonesia Stock Exchange (BEI) from 2015-2017. The data analysis technique applied in this study is simple and multiple linear regression analysis applying SPSS 21. The outcomes in this study indicated that the company life cycle has a negative effect on earning management, the company life cycle has a negative effect on corporate governance, corporate governance has no effect on earning management, and corporate governance cannot mediate the effect of company life cycle on earning management.Keyword: Company Life Cycle, Corporate Governance, Earning Management
Pengembangan Buku Teks Berbasis Pembelajaran Saintifik Pada Mata Pelajaran Akuntansi Perbankan Syariah Untuk Kelas XI Kompetensi Perbankan Syariah SMK Yafi, Muhammad Fahmi; Luqman Hakim; Hariyati
Jurnal Pendidikan Ekonomi Undiksha Vol. 14 No. 2 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v14i2.51207

Abstract

This development research produces textbooks using scientific steps at the core learning activities. The purpose of this study is to analyze the process of developing textbooks, analyze the feasibility of textbooks, and analyze students' responses to textbooks based on scientific approaches on the subjects of accounting of Islamic banking. The type of research used is Research and Development (R&D) with the 4D development model developed by Thiagarajan without doing the disseminate stage. The subjects of this study were students of class XI Islamic Banking at SMK Negeri 1 Lamongan. The results of this study show the average results of the feasibility of textbooks as determined by experts to be 85.34 percent in the very valid category. The content feasibility component shows a result of 86.15 percent with a very valid category, the presentation feasibility component is at 82% with a very valid category, linguistic component is at 100% with a very valid category, and the graphics component is at 99.57 percent with a very valid category. The results of product trials also show that textbooks can attract students' interest in learning, as indicated by the percentage of 87.87% with valid categories.
Good University Governance Management Pattern Public Service Agency: Pola Pengelolaan Good University Governance Badan Layanan Umum Nurlatifah, Amira; Suratman, Bambang; Hariyati
Journal of Accounting Science Vol. 5 No. 1 (2021): Januari
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i1.429

Abstract

Implement good governance in Higher Education, the government established a Public Service Agency with the aim of improving the quality of higher education services. The purpose of this study was to determine the meaning of good corporate governance, the application of the management patterns of good corporate governance in universities and the obstacles faced by good corporate governance in universities. This research is a qualitative research which is literature study. The results of the study reveal that good corporate governance has the meaning of a good governance system, especially important in universities based on the principles of good governance in universities, such as the principle of accountability which is manifested in positive and negative independence without pressure from any party, as well as the principle of equality and fairness to stakeholders. Apart from this, there are internal problems, one of which is due to the inadequate duties and functions of special institutions dealing with development. Meanwhile, external problems occur due to the rapid development of science and technology that does not yet fulfill sufficient capacity to implement good governance in the management of education in Indonesia
Pengaruh Aktivitas Keberagamaan Terhadap Implementasi Moderasi Beragama Bagi Santri Pondok Pesantren Misbahul Khair Dewi Fatimah; Hariyati; Ria Sivti Fendi; Dr. Meilisa Sajdah M.Pd.I
Pengertian: Jurnal Pendidikan Indonesia (PJPI) Vol. 2 No. 1 (2024): Pengertian: Jurnal Pendidikan Indonesia (PJPI)
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/pjpi.v2i1.569

Abstract

Indonesia merupakan negara pluralistik yang memiliki berbagai macam keragaman, diantaranya keragaman suku, ras, bahasa, dan agama. Kondisi sosial antropologis penduduk Indonesia yang multi-etnik, multi-budaya, dan multi-agama tersebut berpotensi menimbulkan perpecahan. Perlu ada upaya bersama dalam rangka meningkatkan kesadaran untuk mewujudkan persatuan dan kesatuan. Konsep moderasi beragama berusaha mewujudkan kemaslahatan kehidupan beragama dan berbangsa melalui penanaman nilai-nilai moderat dan toleransi di lingkungan masyarakat Indonesia. Visi yang melandasi berdirinya PP MK adalah terwujudnya Pondok Pesantren Misbahul Khair yang rahmatan lil ‘alamin memiliki keunggulan, dan kompetensi keilmuan, keislaman, dan dakwah. Sedangkan misi PP MK adalah membina kader-kader umat yang memiliki keunggulan dan kompetensi di bidang pemikiran keagamaan, keilmuan, keterampilan, pengembangan riset dengan keunggulan kemantapan akidah, kedalaman spiritual, serta keluruhan akhlak. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif dengan pendekatan normatif sosiologis. Pengumpulan data diperoleh melalui wawancara kepada santri PP MK. Hasil dari penelitian ini menunjukan bahwa aktivitas keberagamaan di Pondok Pesantren MK mempengaruhi pembentukan karakter moderat para santri. Secara umum santri sudah memahami konsep moderasi beragama dan telah mengamalkannya dalam kehidupan bersosial.
Co-Authors , HERNINGSIH AGUS PURNOMO, MUHAMMAD Alfanda, Wahyu Ali Alnajar, Ali Elazumi Armiani BAMBANG SURATMAN Dewi Fatimah Dian Anita Nuswantara Dr. Meilisa Sajdah M.Pd.I Fitri Rahmawati Herawaty, Hasmiah Karunia, Nuuruddunya Lintang Venusita Luqman Hakim Nasir Azami, Muhammad NURLATIFAH, AMIRA Nurrahmadani, Septya RACHMATUS SOLIKHAH, DESY Rahmaniah, Nurul Ria Sivti Fendi Rizal, Ach. Syaiful SETIAWAN, ARDINATA SUPRAPTO WIDYATMOKO WIBOWO, HARYO Yafi, Muhammad Fahmi Zulkarnaen, Moh.