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UPAYA PENGEMBANGAN PRODUK, PELATIHAN PEMBUKUAN DAN DIGITAL MARKETING PADA KELOMPOK BUDI DAYA BUAH MARKISA AL- HIDAYAH DESA SIDOMULYO KECAMATAN KALIORI KABUPATEN REMBANG Hetty Muniroh; Siti Alliyah
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1219

Abstract

Pengabdian Kepada Masyarakat ini bertujuan untuk mendorong kelompok budi daya buah Markisa Al-Hidayah untuk mengembangkan potensi usaha yang bisa dihasilkan dari olahan buah Markisa. Selain itu juga memberikan pelatihan pembukuan sederhana dan digital marketing agar usaha yang dikelola dapat berkembang dengan baik dan lebih dikenal masyarakat. Metode yang digunakan dalam program pengabdian kepada masyarakat ini adalah pelatihan, pendampingan serta evaluasi. Hasil dari pengabdian kepada masyarakat ini adalah terciptanya produk olahan buah Markisa berupa sirup Markisa. Mitra memiliki media pemasaran online dan mampu menyusun laporan keuangan mulai dari buku kas, laporan laba/rugi, perhitungan harga pokok produksi serta membuat rekap penjualan.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LIKUIDITAS TERHADAP HARGA SAHAM PADA PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LIKUIDITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN JII (JAKARTA ISLAMIC IJII (JAKARTA ISLAMIC INDEX) DI BURSA EFEK INDONESIA Timur Deni Krisnanto; Siti Alliyah
RESEARCH FAIR UNISRI Vol 7 No 2 (2023): Research Fair UNISRI
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/rsfu.v7i2.9073

Abstract

This study aims to determine the effect of company size, profitability and liquidity on stock prices. For sampling, a purposive sampling technique was used, so that a sample of 12 JII companies were registered on the IDX for 2019-2021. This study uses the documentation method for data collection. The data analysis technique uses multiple linear regression analysis using SPSS version 19. The results of this study indicate that company size has a significant positive effect on stock prices. Profitability and liquidity have no effect on stock prices. Keywords: Company Size, Profitability, Liquidity, stock prices.
THE INFLUENCE OF COMPANY SIZE, AUDIT COMMITTEE AND AUDIT OPINION ON AUDIT REPORT LAG REGISTERED IN BANKING COMPANIES FOR THE 2019-2021 PERIOD Suryanti, Dwi; Alliyah, Siti
Jurnal Ilmiah Akuntansi Indonesia Vol 9, No 1 (2024): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v9i1.22513

Abstract

The interval between the financial report and the audit report is termed "audit report lag," and it measures how long an auditor takes to perform an audit. How long it takes the auditor to analyse the company's financial records may influence several decisions. To be useful, financial reports must be delivered quickly and accurately. This study examines 2019–2021 banking industry audit committee makeup, business size, and audit opinion delay correlations. The independent variables are audit committee, firm size, and audit opinion, and the dependent variable is audit report latency. Population includes all 2019–2021 Indonesia Stock Exchange (BEI) banks and financial institutions. The study used documentation and purposeful sampling to gather data. Data is analysed using multiple linear regression. The study indicated that audit committee, audit opinion, and business scale had small but noticeable negative effects on audit report lag. Audit opinion had a small but significant beneficial effect, while firm size had a huge negative effect.
PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA (Studi Kasus Pada 10 Pemerintah Desa di Kecamatan Tahunan Kabupaten Jepara) Prihasantyo Siswo Nugroho; Panca Wahyuningsih; Siti Alliyah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5962

Abstract

The aim of this study to determine and analyze to determine and analyze the effect of accountability, transparency, and community participation on the management of village funds. The population used in this study were 10 village governments in Tahunan District, Jepara Regency. The research sample was taken using a purposive sampling method with 100 respondents consisting of community leaders in the village government in Tahunan District, Jepara Regency. The research data collection technique was carried out by giving questionnaires directly to 100 respondents who had been determined. The questionnaires were tested for validity and reliability before collecting research data. The data quality test used the classical assumption test which included normality test, multicollinearity test, and heteroscedasticity test. Analysis of the data used to test the hypothesis is multiple linear regression analysis, statistical test F (Goodness of Fit), partial t test, and test the coefficient of determination (Adjusted R Square). The results of this study indicate that accountability, transparency, and community participation have a positive and significant effect on the management of village funds. Keywords: Accountability, Transparency, Community Participation, Village Fund Management
The Effect Of Profitability, Liquidity, Leverage, Company Size and Assets Growth on Stock Return: Empirical evidence from Indonesia Nahdhiyah, Avivah Inaroh; Alliyah, Siti
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 1 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.1.2023.50-58

Abstract

The consumer goods industry sector has a significant impact and influence on the Indonesian economy. This investigation aimed to determine the impact of profitability, liquidity, leverage, firm size and asset growth on stock returns. This study used purposive sampling to obtain a sample of 18 consumer goods industry registered with IDX in 2017-2021. Methods of data collection using documentation. The data analysis technique uses multiple linear regression. The result of this investigation indicated that profitability has a significant positive effect on stock returns. Company size has a negative significant effect on stock returns, while liquidity, leverage and asset growth positively affect stock returns. In conclusion, profitability affects stock returns, while liquidity, leverage, firm size and asset growth do not affect stock returns. This research contributes to investors' decision-making regarding stock returns in companies in the consumer goods industry. The implication of this research can be helpful for investors and entities to find out the prospects for entities and provide additional knowledge for readers and other researchers. 
The Influence Financial Distress, Profitability , Company Size and Tax Incentives on Conservatism Accounting in Listed Transportation Sector Companies at BEI Period 2020-2022 " Anggrainy, Dian; Alliyah, Siti
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p173-182

Abstract

Accounting conservatism ensures that companies respond carefully to inherent uncertainties and handle internal uncertainties and risks in the business environment appropriately. This study aims to examine the effect of financial distress, profitability, company size and tax incentives on accounting conservatism in transportation sector companies for the period 2020-2022. In this study, accounting conservatism as the dependent variable while financial distress, profitability, company size and tax incentives as independent variables. The population used is all transportation sector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. The data collection technique applied is purposive sampling, which is in accordance with the research criteria. The research sample consisted of 24 which resulted in 72 observations. Data analysis was carried out by multiple linear regression after first being tested with classical assumptions to ensure the data met the best linear unbiased estimate (BLUE) requirements. The results showed that financial distress and profitability have a significant positive effect on accounting conservatism, company size has a significant negative effect on accounting conservatism and tax incentives have an insignificant negative effect on accounting conservatism."
PELATIHAN MANAJEMEN UNTUK PENINGKATAN KUALITAS PENGELOLAAN MADRASAH AL JAELANIYAH, DESA JOLOTUNDO, KECAMATAN LASEM, KABUPATEN REMBANG Suryandani, Wulan; Alliyah, Siti; Sari, Dian Anita
Buletin Abdi Masyarakat Vol 5, No 2 (2025): Edisi Februari 2025
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v5i2.762

Abstract

Madrasah Al Jaelaniyah Desa Jolotundo merupakan salah satu lembaga Pendidikan nonformal yaitu madrasah diniyah yang beroperasi di Desa Jolotundo, Kecamatan Lasem, Kabupaten Rembang.  Permasalahan internal yang dihadapi oleh Madrasah Al Jaelaniyah adalah kesulitan dalam pengelolaan Madrasah. Hal ini terjadi karena kurangnya kemampuan SDM dalam pengelolaan. Selain itu untuk menunjang kegiatan belajar mengajar Madrasah Al Jaelaniyah ini termasuk minim sarana dan pra sarana selain itu juga kurangnya motivasi murid untuk bersekolah di madrasah. Tujuan kegiatan pengabdian masyarakat ini untuk memberikan pengetahuan manajemen administrasi pengelolaan madrasah, memberikan sarana prasarana yang mendukung kegiatan belajar mengajar dan juga memberikan motivasi untuk pengajar Madrasah Al Jaelaniyah. Solusi yang ditawarkan untuk Mitra sesuai dengan prirotas adalah: (1) mampu melakukan manajemen administrasi pengelolaan madrasah Al Jaelaniyah, (2) memiliki sarana dan prasarana yang mendukung, (3) motivasi pengajar sehingga bisa memotivasi murid untuk terus melanjutkan berskolah di Madrasah Al Jaelaniyah.
ANALISIS FAKTOR-FAKTOR KEUANGAN YANG MEMENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PERUSAHAAN DI INDONESIA. Anggraini Astanti, Veny; Alliyah, Siti
Jurnal Bina Akuntansi Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v12i1.706

Abstract

Tujuan penelitian ini adalah untuk mengevaluasi dampak profitabilitas, solvabilitas, ukuran perusahaan, dan komite audit terhadap ketepatan waktu pelaporan keuangan. Metode purposive sampling digunakan untuk mengakses sampel, ditemukan 78 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2020-2022. Data didapatkan melalui dokumentasi, dan analisis dilakukan menggunakan metode regresi logistik. Temuan penelitian mengindikasikan bahwa profitabilitas memiliki dampak positif tetapi tidak signifikan terhadap ketepatan waktu pelaporan. Solvabilitas dan ukuran perusahaan memiliki dampak negatif namun tidak signifikan, sedangkan komite audit menunjukkan dampak positif yang tidak signifikan. Nilai Nagelkerke R Square 0,075 mengindikasikan bahwa variabel independen hanya dapat mengklarifikasi 7,5% variasi ketepatan waktu laporan, sementara 92,5% dipengaruhi oleh faktor-faktor lain yang tidak dimasukkan dalam penelitian model. Kata kunci: Profitabilitas, solvabilitas, ukuran perusahaan, komite audit, serta ketepatan waktu pelaporan keuangan.
The Effect of Internal Control, Human Resources and Utilization of Accounting Information Technology on the Quality of Financial Statements of Savings and Loans Cooperatives in Rembang Regency Sulasmining, Sulasmining; Alliyah, Siti
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 1 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i1.476

Abstract

The purpose of this study was to determine the effect of internal control, human resources and the use of accounting information technology on the quality of savings and loan cooperative financial reports. This study used a purposive sampling technique so that a sample of 33 savings cooperatives in Rembang Regency was obtained. Methods of data collection using questionnaires. The data analysis technique used multiple linear regression analysis using SPSS 23. The results showed that partially the influence of internal control, human resources and the use of accounting information technology had a significant effect on the quality of financial statements of savings and loan cooperatives.
Pengaruh Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Dwi Wahyu Sri Rejeki; Siti Alliyah
Jurnal Ekonomika dan Bisnis Vol. 10 No. 1 (2023): Volume 10 Nomor 1 April 2023
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

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

Abstract

Tujuan dari penelitian ini untuk menguji pengaruhleverage, profitabilitas dan ukuran perusahaanterhadap kebijakan dividen pada perusahaan LQ45yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Pada penelitian ini untuk memperoleh sampeldigunakan teknik purposive sampling, Populasipenelitian ini yaitu perusahaan LQ45 yang terdaftardi BEI. Dari penarikan sampel tersebut diperolehhasil 13 sampel perusahaan dengan jumlah 39observasi. Sumber data dokumenter dengan jenisdata yaitu data sekunder. Teknik pengumpulan datayaitu dokumentasi. Untuk analisis datamenggunakan teknik analisis data regresi linearberganda dengan aplikasi SPSS19. Hasil ujihipotesis menunjukkan bahwa Debt to Equity Ratio(DER) berpengaruh negatif signifikan terhadapkebijakan dividen, sedangkan Return on Equity(ROE) dan ukuran perusahaan (Ln Total Aset)berpengaruh positif tidak signifikan terhadapkebijakan dividen.