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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Media Wahana Ekonomika Potensio Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Mirai Management Jurnal Akuntansi dan Pajak Adi Widya : Jurnal Pengabdian Masyarakat Fokus Ekonomi JAB (Jurnal Akuntansi & Bisnis) KACANEGARA Jurnal Pengabdian pada Masyarakat Journal of Dedicators Community Jurnal Aplikasi Akuntansi JIAI (Jurnal Ilmiah Akuntansi Indonesia) Accounting Global Journal Jurnal Riset Akuntansi Politala Jurnal Akuntansi dan Manajemen Jurnal Bina Akuntansi Budimas : Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ekonomika dan Bisnis INVEST : Jurnal Inovasi Bisnis dan Akuntansi JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur RATIO: Reviu Akuntansi Kontemporer Indonesia JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Research Fair Unisri Jurnal Akuntansi AKUNESA BULETIN BISNIS & MANAJEMEN (BBM) Buletin Abdi Masyarakat (BAM) Toba: Journal of Tourism, Hospitality, and Destination Journal Economic Insights Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA) Jurnal Akuntansi, Keuangan dan Perpajakan Jurnal Ekonomika dan Bisnis E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Abdimas Ilmiah Citra Bakti Jurnal Simki Economic
Siti Alliyah
Universitas YPPI Rembang Jawa Tengah, Indonesia
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PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOSIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Imron, Galih Syaiful; Hidayat, Riskin; Alliyah, Siti
Potensio Vol 18
Publisher : STIE YPPI Rembang

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Abstract

This research aims to test the effect of financial performance and firm size to firm value with Corporate Social Responsibility (CSR) and Good Corporate governance (GCG) as a moderating variable. Sample in this research is the firm of manufacture which enlist in Indonesia Stock Exchange from periode 2008 to 2010, obtained sample is 28 sample with 84 observation. The data analysis used is regression analysis moderation. Results of research refer that the financial performance have an influence on positive to firm value and the size have an influence to firm value. CSR is not able to strengthen relation the financial performance with firm value, but able to strengthen relations firm size with firm value. While GCG able to strengthen relation the financial performance and firm size with firm value.  Keyword:    Corporate Social Responsibility, Good Corporate Governance, firm size, firm value, financial performance
EFEKTIVITAS BANTUAN LANGSUNG SEMENTARA MASYARAKAT SEBAGAI KOMPENSASI KENAIKAN HARGA BAHAN BAKAR MINYAK TAHUN 2013 BAGI RAKYAT MISKIN Alliyah, Siti
Potensio Vol 19
Publisher : STIE YPPI Rembang

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Abstract

Impact of BBM increase to the addition of the poor 4 million people. Thats the goverment setup a compensation as mitigation or prevention. One of the program is the immediatetemporary relief society (BLSM) to give four months after the BBM increase was decided.Object of BLSM is 15,5 target million households (RTS) with compesation is Rp 150,000 permonth. The allocation of funds amounting to Rp 9,7 trillion. The question is whether thegoverment program effective?Keywords: Effectiveness, the immediate temporary relief society, compensation of BBM
Pengaruh Publicness Terhadap Hubungan Antara Partisipasi Pembuatan Anggaran Dengan Kinerja Manajerial Alliyah, Siti
potensio Vol 8, No 02 (2008): Volume 8 Nomor 2 Januari 2008
Publisher : potensio

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Abstract

This study aims to examine the relationship betweenparticipation in budget making and managing performance. Resultsobtained from these studies have been done was not consistent andthere was a contradiction between one researcher to another. Thisstudy provides empirical evidence about the effect of publicness onthe relation between participation in budget making and managingperformance in Universities and Hospitals both public and private.So that the budget can serve as a control, when compiling thebudget should be noted that the parties involved in preparing thebudget. One is that managers are directly responsible for managingperformance in a public or private organizations. The samplingmethod used was purposive sampling. In this study, sample criteriaare the managers who are at level two in their respective institutions.In the 70 private sector organizations and the public sector is 50.From the results of this study concluded that there are significantrelationships between participation publicness in budget making andmanaging performance.Key word: publicness, participation, and managerial performance
PENGARUH PUBLICNESS TERHADAP HUBUNGAN ANTARA PARTISIPASI PEMBUATAN ANGGARAN DENGAN KINERJA MANAJERIAL Alliyah, Siti
potensio Vol 17, No 01 (2012): Volume 17 Nomor 1 Juli 2012
Publisher : potensio

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Abstract

This study aims to examine the the relationship between participation in budget making andmanaging performance. Results obtained from these studies have been done was not consistentand there was a contradition between one researcher to another. This study provides empiricalevidence about the effect of publicness on the relation between participation in budgetmakingand managing performance in universities and hospitals both public and private. Sothat the budget can serve as a control, when compiling the budget should be noted that theparties involved in preparing the budget. One is that managers are directly responsible formanaging performance in a public or private organizations. The sampling method used waspurposive sampling. In this study, sample criteria are the managers who are at level two intheir respective institutions. In the 70 private sector organizations and the public sector is 50.From the results of the study concluded that there are significant relationship betweenparticipation publicness in budget making and managing performance.Key word: publicness, participation, and managerial performace
Pengaruh Publicnes Terhadap Hubungan Antara Partisipasi Pembuatan Anggaran Dengan Kinerja Manajerial Alliyah, Siti
potensio Vol 8, No 02 (2008): Volume 8 Nomor 2 Januari 2008
Publisher : potensio

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Abstract

This study aims to examine the relationship between participation in budget making and managing performance. Results obtained from these studies have been done was not consistent and there was a contradiction between one researcher to another. This study provides empirical evidence about the effect of publicness on the relation between participation in budget making and managing performance in Universities and hospitals both public and private. So that the budget can serve as a control, when compiling the budget should be noted that the parties involved in preparing the budget. One is that managers are directly responsible for managing performanc in a public or private organizations. The sampling method used was purposive sampling. In this study, sample criteria are the managers who are at level two in their respective institusions. In the 70 private sector organizations and the public sector is 50. from the results of this study concluded that there are significant relationships between participation publicness in budget making and managing performanc.Key Word: publicness, participation, and managerial performanc
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOSIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Imron, Galih Syaiful; Hidayat, Riskin; Alliyah, Siti
potensio Vol 18, No 02 (2013): Volume 18 Nomor 2 Januari 2013
Publisher : potensio

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

Abstract

This research aims to test the effect of financial performance and firm size to firm value with Corporate Social Responsibility (CSR) and Good Corporate governance (GCG) as a moderating variable. Sample in this research is the firm of manufacture which enlist in Indonesia Stock Exchange from periode 2008 to 2010, obtained sample is 28 sample with 84 observation. The data analysis used is regression analysis moderation. Results of research refer that the financial performance have an influence on positive to firm value and the size have an influence to firm value. CSR is not able to strengthen relation the financial performance with firm value, but able to strengthen relations firm size with firm value. While GCG able to strengthen relation the financial performance and firm size with firm value.  Keyword:    Corporate Social Responsibility, Good Corporate Governance, firm size, firm value, financial performance
EFEKTIVITAS BANTUAN LANGSUNG SEMENTARA MASYARAKAT SEBAGAI KOMPENSASI KENAIKAN HARGA BAHAN BAKAR MINYAK TAHUN 2013 BAGI RAKYAT MISKIN Alliyah, Siti
potensio Vol 19, No 01 (2013): Volume 19 Nomor 1 Juli 2013
Publisher : potensio

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Abstract

Impact of BBM increase to the addition of the poor 4 million people. That's the goverment setup a compensation as mitigation or prevention. One of the program is the immediatetemporary relief society (BLSM) to give four months after the BBM increase was decided.Object of BLSM is 15,5 target million households (RTS) with compesation is Rp 150,000 permonth. The allocation of funds amounting to Rp 9,7 trillion. The question is whether thegoverment program effective?
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN, MODAL USAHA DAN KEPRIBADIAN WIRAUSAHA TERHADAP KINERJA MANAJERIAL (Studi Kasus Pada UMKM Batik Tulis Lasem Se-Kabupaten Rembang) Maslikah, Maslikah; Alliyah, Siti; Azizi, Zakky Wahyuddin
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 01 (2018): Vol. 4, No. 01 JUNI 2018
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

This study uses independent variables The Use of Management Accounting Information (X1), Business Capital (X2) and Entrepreneurial Personality (X3), and the dependent variable Managerial Performance (Y), aims to prove the effect of using management accounting information, business capital and entrepreneurial personality on performance managerial. Variable measurement technique uses a Likert scale. The data used are primary data, namely a data based on a questionnaire and the results of answers from respondents. While the analysis used is multiple linear regression analysis which is processed with SPSS 19 to find out how the influence of the use of management accounting information, business capital and entrepreneurial personality on managerial performance. The sample used in this study was taken from UMKM Batik Tulis Lasem Se-Kabupaten Rembang. With the number of 120 respondents obtained by saturated sample techniques.The results showed that the variable use of management accounting information had a significant positive effect on managerial performance, the business capital variable had a non-significant negative effect on managerial performance and the entrepreneurial personality had no significant positive effect on managerial performance. Adjusted R2 research value is 0.056, which means that the effect of using management accounting information, business capital and entrepreneurial personality on managerial performance is 5.6%, while the remaining 94.4% is influenced by other factors outside the research variable. Keywords : Management Accounting Information, Business Capital, Personality                      Entrepreneurship, Managerial Performance.
PENGARUH FREE CASH FLOW, LEVERAGE, KOMPOSISI DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Perbankan yang Go Public di Bursa Efek Indonesia) Cahyani, Wahyu Budi; Alliyah, Siti
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

This study aims to examine the effect of free cash flow, leverage, the composition of the board of commissioners and institutional ownership on earnings management. The sample used in this study is a banking company listed on the Indonesia Stock Exchange for the period 2015-2017. Sampling uses a purposive sampling method. Obtained the number of samples in this study as many as 20 companies over 3 (three) years, so the number of observations is 60 and testing using multiple linear regression. The results showed that free cash flow had a significant negative effect on earnings management, leverage had a significant positive effect on earnings management, and the composition of the board of commissioners and institutional ownership had a non-significant negative effect on earnings management. Determination test results show that free cash flow, leverage, the composition of the board of commissioners and institutional ownership which is an independent variable is able to explain earnings management as the dependent variable by 20.8%, while the remaining 79.2% is influenced by other factors outside the model research that was not examined in this study. Keyword :  Free Cash Flow, Leverage, Board of Commissioners Composition,            Institutional Ownership, Profit Management
PENGARUH PARTISIPASI MANAJEMEN, PELATIHAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (STUDI KASUS PADA PT.PJB UNIT BISNIS JASA O & M SE INDONESIA) Awaliyah, Awaliyah; Alliyah, Siti
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01 (2017): Vol. 3, No. 01 JUNI 2017
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

This research aims to examine, analyze the effect of management participation, training and utilization of information technology on the effectiveness of accounting information systems at PT PJB O & M Services Business Units throughout Indonesia. The sample used in this research are employees who use SIA at PT PJB O & M Services Business Units throughout Indonesia. Hypothesis testing in this research using multiple linear regression analysis. Data were analyzed using SPSS version 19. The results of this research showed that: (1) management participation had a significant negative effect on the effectiveness of SIA, (2) training had no significant negative effect on the effectiveness of SIA, (3) the use of information technology had a significant positive effect on the effectiveness of SIA. The coefficient of determination of 15.6% indicates that the effectiveness of SIA contained in PT PJB O & M Services Business Units throughout Indonesia is able to be explained by the variables of management participation, training and utilization of information technology by 15.6% and the remaining 84.4% able explained by other factors outside the research model. Keywords:    Management Participation, Training, Information Technology    Utilization and Effectiveness of Accounting Information Systems
Co-Authors agus sugiarto, Kasihampun Ahmad Aviv Mahmudi Anggraini Astanti, Veny Anggrainy, Dian Anik Nurhidayati Avivah Inaroh Nahdhiyah Avivah Inaroh Nahdhiyah Awaliyah Awaliyah Awaliyah, Awaliyah Azizi, Zakky Wahyuddin Cahyani, Wahyu Budi Candradevi, Astiani Nur Diah Ayu Kartika Sari Dwi Wahyu Sri Rejeki Eko Joko Supriyanto Fatimatuzzahro' Fatimatuzzahro' Fatmawati, Sinta Febiyana Febiyana Febiyana, Febiyana Galih Syaiful Imron Hanantyo, Burhanuddin Hasanah, Ji'in Hetty Muniroh Karno, Dini Kartika Sari Khoiriyyah, Mayya Zaari Linda Febrianti Lintang Ayu Kusumastuti Lu’lu’ Luthfiana Maslichan Maslichan Maslichan, Maslichan Maslichan, Maslichan Maslikah Maslikah MASLIKAH MASLIKAH, MASLIKAH Mudiyah, Latifah Ratnaning Nahdhiyah, Avivah Inaroh Nugrahani, Siti Nugroho, Prihasantyo Siswo Nur Rohman Nur Rohman Nurma Gupita Dewi Panca Wahyuningsih Regga, Alfa Forna Ridhuwan, Khairul Ali Rikah Rikah Riskin Hidayat Rochman, Andre Abibu Rohana, Vena Faradilla Romandona, Novia Ainur Salsabil, Nurul Hana' Sari Wahyu Utami Sari, Dian Anita Shofiatun Nimah Siti Fatimah Siti Fatimah SITI FATIMAH Sulasmining, Sulasmining Sunarto Sunarto Suryanti, Dwi Timur Deni Krisnanto Triya, Tiyas Adi Wahyu Budi Cahyani Wulan Suryandani Yulianti, Eva Danis Zakky Wahyuddin Azizi