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PENGARUH STRUKTUR MODAL TERHADAP KUALITAS LABA DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING DARA NURLINA, NILA; , PUJIONO
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to examine the influence between the capital structure to the earnings quality, in addition this study also test the corporate governance as a mediation variable. The type of this research is quantitative using secondary data of indonesian institute for corporate governance with sample annual reports and financial reports of the company. Data were analyzed using descriptive statistical test and Structural Equation Modeling (SEM) analysis by WarpPLS 5.0. The result of this study shows that capital structure not effect on earnings quality but corporate governance can mediate the relationship between capital structure to earnings quality.
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA KARYAWAN DENGAN INOVASI SEBAGAI VARABEL MODERATING (STUDI KASUS PADA USAHA JASA FOTOCOPY DAN PERCETAKAN AREA KETINTANG SURABAYA) ANDRIAN SAPUTRO, FERIZ; , PUJIONO
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aimed to determine the effect of Management Control System(MSM) on employee performance with innovations as an moderating variabelin The Photocopy and Printing Service Business Ketintang Surabaya Region.To test the emprical model, IBM SPSS Statistic 23 and Microsoft Excel 2013 was used. This research is quantitative, and the type of data is the data type of subject. The population was all of The Photocopy and Printing Service Business enterprises in the Ketintang Surabaya region. The sampel is 40 The Photocopy and Printing Service Business. Researchers chose purposive sampling, which became the sample is business/manager/employee of the business. The results of the study indicate that innovation has no significant effect on employee performance, and management control systems have a significant positive effect on employee performance and management control systems affect performance with innovation as varaibel which strengthens the relationship between the two. However, the overall conclusion illustrates that the photocopy service business feels sufficient with a management control system that can affect employee performance, while innovation is varaibel which strengthens the relationship between the two. Keywords : Management Control System, Employee Performance, Innovation
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN STRUKTUR KEPEMILIKAN TERHADAP INTEGRATED REPORTING RAHAYUNINGSIH, HERLINA; , PUJIONO
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

The occurrence of various cases of manipulation of the companys financial statements led to the emergence of non-financial reports such as integrated reporting. This study aims to determine the effect of firm size, leverage, and ownership structure on integrated reporting. The sample used in this study is the company included in the IDX 30 index with the research time 2014-2016. The type of research used is quantitative research with sampling method using purposive sampling technique. Hypothesis testing in this research using multiple regression analysis. The results showed that firm size had a positive effect on integrated reporting, leverage had no effect on integrated reporting, and ownership structures that were proxied by managerial ownership and institutional ownership negatively affected integrated reporting.Keywords: Integrated Reporting, Firm Size, Leverage, Managerial Ownership, Institutional Ownership
PENGARUH ASIMETRI INFORMASI, LEVERAGE, DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA SHORT TERM DISCRETIONARY ACCRUAL DAN LONG TERM DISCRETIONARY ACCRUAL LOLITA PUTRI, DEVI; , PUJIONO
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

The objective of this research is to analyze profit management by using a model of short term discretionary accrual and long term discretionary accrual of the manufacturing companies that were enlisted in BEI. The independent variables applied are information asymmetry, leverage, and bonus. The methodology used multiple linear regression analysis and purposive sampling which comprising the whole number of 162 sample in 2008-2016. The research findings indicated that between the listed variables, information asymmetry and leverage hold positive impacts on profit management of long term discretionary accrual, but did not hold any on short term discretionary accrual. Meanwhile bonus hold positive impacts on profit management of short term discretionary accrual but did not hold any on long term discretionary accrual.Keywords: Information asymmetry; leverage; bonus; short term discretionnary accrual; long term discretionnary accrual.
The Covid-19 Pandemic and Developing the Legal Certainty on Bankrupcy for Health Institution in Indonesia Krista Yitawati; Adi Sulistiyono; Pujiono
Indian Journal of Forensic Medicine & Toxicology Vol. 15 No. 2 (2021): Indian Journal of Forensic Medicine & Toxicology
Publisher : Institute of Medico-legal Publications Pvt Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37506/ijfmt.v15i2.14780

Abstract

This research aims to analyze how to develop the legal certainty for health institution during the Covid-19pandemic period. The method used in this research is the normative research method, which analyzes therelated constitutional regulations and legal materials. In handling the impacts of the Covid-19 pandemicwhich leads to the weakening of the economy, the government has issued some economic stimuli whichare not limited to direct cash aid to the impacted people, but also relaxation and restructurization programsfor health institution and their business organs. The writer concludes that those things are not enough tocope with the bankruptcy which threatens the nation. Because of that, there needs to be restructurizationagreements between the health institution. This is because until now, the Constitution on Bankruptcy andthe Postponement of Debt Payment Obligations are the latest legislations which regulate the debtors andcreditors’ relation regarding their financial obligations during a financial crisis during the period of theCovid-19 pandemic to protect the health institution.
Accounting Information of Earnings Management That Be Used To Predict an Investment Decision in The Banking Sector Himmah, Inda Faiqotul; Pujiono
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 1 (2024): January 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i1.316

Abstract

Accounting information is needed by earnings management to prepare company activity plans. Earnings management accounting information is very useful at the stage of analyzing the consequences of each alternative. Actions used in predicting investment decisions are based on accounting information. The research objective is to analyze the effectiveness of earnings management accounting information used to predict investment decisions in the banking sector. The data used is secondary data. The data analysis method used is descriptive statistical methods. The results of this research show that although there are differences in characteristics between earnings management and predicting investment decisions, this does not make a difference between earnings management and predicting investment decisions. The research results show that the higher the company practices earnings management, the higher the value of the company and banking sector companies in stock investment decisions, especially fundamental analysis information. Based on accounting information, management can make good stock investment decisions by analyzing fundamentals so that losses can be avoided.
The Value Relevance of Accounting Information: Profitability and Non-Public Ownership In Investment Decision Making Maya Ari Rosita; Pujiono
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9164

Abstract

Purpose – The purpose of this research to evaluate the relevance of accounting information, particularly Earnings per Share (EPS), Return on Assets (ROA), and Non-Public Ownership (NPO), in investment decision-making. The relevance of accounting information is observed when the information presented in financial statements can influence stock prices and therefore affect user decision-making. Research Method – The research method used is quantitative method with a sample of 59 manufacturing companies from the basic and chemical industry sector. Data analysis was conducted using multiple linear regression techniques to measure the impact of these variables on stock prices. Findings – The results of the study indicate that EPS and ROA have a significant influence on investment decisions, while Non-Public Ownership does not provide significant contributions. Implication – The implications of these findings underscore the importance of considering fundamental factors such as EPS and ROA in the investment decision-making process, while also taking into account the risks associated with Non-Public Ownership that can affect the relevance of financial statements. Keywords: Earnings Per Share (EPS), Investment Decisions, Non-Public Ownership, Relevance of Accounting Information, Return on Assets (ROA)
RELATIONSHIPS OF HUMAN, RELIGION AND NATURE IN YUSUF QARDAWI'S PERSPECTIVE Muhammad Izul Ridho; Safrudin Edi Wibowo; Pujiono
Islamuna: Jurnal Studi Islam Vol. 10 No. 1 (2023)
Publisher : Madura State Islamic Institute (Institut Agama Islam Negeri (IAIN) Madura)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/islamuna.v10i1.8723

Abstract

ABSTRAK Kajian tentang alam dan lingkungan dari sudut pandang agama khususnya kajian tafsir penting dilakukan guna menjawab dan melihat sejauh mana peran dan solusi yang ditawarkan agama di dalam pelestarian lingkungan. Maka penelitian ini akan mengungkap dua hal utama yaitu; penafsiran Yusuf Qardawi atas ayat-ayat larangan merusak lingkungan dan implikasinya pada masa depan pelestarian alam. Penelitian ini menggunakan pendekatan penafsiran ma’na cum maghza, metode peneltian yang digunakan ialah kualitatif library resarch, dengan jenis penelitian diskriptif analitis. Penelitian ini berhasil mengungkap bahwa: pertama, Yusuf Qardawi menafsirkan ayat-ayat larangan merusak lingkukngan (ifsad) dengan menetapkan pada keumuman ma’na dari kata ifsad dan turunannya sebagai maghza al-mutaharrik al-mu’ashir dari ayat-ayat tersebut, sehingga yang dimaksud dengan ifsad mencakup pada kerusakan alam yang tampak maupun tidak tampak oleh indra (ifsad al-ma’nawi dan ifsad al-madi). Kedua, pada aktualisasi maghza ayat-ayat ifsad nampak implikasi dari penafsiran Yusuf Qardawi secara ekologis yaitu berupa adanya solusi tahapan-tahapan pelestarian alam sebagai berikut; tahap pencegahan, tahap perbaikan dan tahap perawatan. ABSTRACT Studies on nature and the environment from a religious perspective, especially interpretation studies, are important to be carried out to answer questions and see the extent of the role and solutions offered by religion in environmental preservation. Therefore, this research will reveal two main things: Yusuf Qardawi's interpretation of the verses prohibiting harming the environment and their implications for the future of nature conservation. This study used the interpretation approach of ma'na cum maghza. The research method used was qualitative library research, with analytical descriptive as the type of research. This study succeeded in revealing that: first, Yusuf Qardawi interpreted the verses prohibiting harming the environment (ifsad) by specifying the generality of the meaning of the word ifsad and its derivatives as maghza al-mutaharrik al-mu'ashir from these verses; thus, what is meant by ifsad includes damage to nature that is visible or invisible to the senses (ifsad al-ma'nawi and ifsad al-madi). Second, in the actualization of the maghza verses of ifsad, the implications of Yusuf Qardawi's ecological interpretation appear, namely in the form of a solution to the stages of nature conservation as follows: prevention stage, repair stage and maintenance stage.
PROSES BERPIKIR SISWA MADRASAH ALIYAH DALAM MEMBUAT PETA KONSEP TURUNAN DİTİNJAU DARI GAYA BELAJAR VISUAL, AUIDITORI DAN KINESTETIK Ahmad Isro'il; Sukiyanto; Pujiono
CENDEKIA Vol. 12 No. 2 (2020): Cendekia October 2020
Publisher : Fakultas Agama Islam Universitas Billfath

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1187.343 KB) | DOI: 10.37850/cendekia.v12i2.125

Abstract

This research aims to describe the thinking process of students in creating concept maps based on visual, auditory and kinesthetic learning styles.This research is descriptive research with qualitative approach. The subjects consisted of 3 students based on the learning style questionnaire analysis. Data collection techniques are job-based interviews.The results showed that there are differences in students' thinking processes in creating concept maps. The three subjects perform the stage of creating a concept map completely but there are differences on how to make it. This happens because subjects with an auditory learning style can’t make a cross link so the resulting concept maps are different.The results of this research can be used as an alternative in developing learning by concept map method.
ANALISIS PENGARUH ARUS KAS OPERASI DAN LABA BERSIH TERHADAP DIVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2020-2022) Fa’izah Lista Zulfa Pratama; Pujiono
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2058

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui hubungan pengaruh antara arus kas operasi dan laba bersih dengan dividen. Populasi dalam penelitian ini yaitu industri manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020 – 2022. Sampel yang digunakan dalam penelitian ini berjumlah 59 perusahaan yang dipilih berdasarkan teknik purposive sampling. Penelitian ini menggunakan analisis linear berganda dengan alat bantu SPSS 25 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa variabel independen yang terdiri dari arus kas operasi dan laba bersih berpengaruh signifikan terhadap variabel dependen yaitu dividen. Kata Kunci: Arus Kas Operasi; Dividen; Laba Bersih; Manufaktur
Co-Authors Adi Sulistiyono Ahmad Isro'il Aifa Al Yunani ANDRIAN SAPUTRO, FERIZ DARA NURLINA, NILA Euis Amalia Fa’izah Lista Zulfa Pratama Haniatunnisa, Siti Himmah, Inda Faiqotul Indatul Mukarromah Jannah, Arichatul Krista Yitawati LOLITA PUTRI, DEVI Maya Ari Rosita Meily Putri Amelia Muhammad Izul Ridho Noer Ainy Rimadhany RAHAYUNINGSIH, HERLINA Ramadhan Isya Mahendra Rohmah, Muhtamilatur Safrudin Edi Wibowo Suhadi Sukiyanto Uma, Yuli Yahya, Muhammad Fahri Tsani Zuroyda, Chofifatin