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Nur Sayidah

Universitas Dr. Soetomo

Author-ID : 225240

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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PENERAPAN AKUNTANSI ZAKAT DAN INFAK / SEDEKAH PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS) KABUPATEN BOJONEGORO Sayidah, Nur
Jurnal Analisa Akuntansi dan Perpajakan Vol. 2 No. 2 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Penelitian ini bertujuan untuk mengetahui penerapan Akuntansi Zakat dan Infak / Sedekah pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Bojonegoro. Analisis yang digunakan adalah metode deskriptif. Data yang terkumpul kemudian di analisis menggunakan metode deskriptif dengan analisis kualitatif. Dalam hal ini, analisis dilakukan dengan mendeksripsikan kebijakan penerapan pencatatan Akuntansi Zakat dan Infak / Sedekah BAZNAS Kabupaten Bojonegoro dan membandingkannya dengan PSAK No. 109 tentang Akuntansi Zakat dan Infak / Sedekah. Hasil penelitian menunjukkan BAZNAS Kabupaten Bojonegoro belum menerapkan jurnal, dan mencatat tanggal transaksi penerimaandalam hal pengakuan. Pengukuran menggunakan harga pasar saat itu, meskipun BAZNAS belum pernah menerima zakat dalam bentuk nonkas. Pengungkapan dilakukan dengan memilah antara penyaluran dana zakat dan infak / sedekah dan kebijakan penyaluran dana amil. BAZNAS menyajikan laporan penerimaan dan penyaluran dana zakat dan infak / sedekah, dan tidak menggunakan laporan keuangan. Hasil dan kesimpulan dalam penelitian ini adalah BAZNAS belum sepenuhnya menerapkan PSAK No 109 dalam hal pengakuan, pengukuran, dan pengungkapan. Dalam penyajian dan pelaporan BAZNAS belum membuat laporan keuangan dan hanya menyajikan laporan penerimaan dan penyaluran, sedangkan PSAK No. 109 menyebutkan 5 komponen laporan keuangan yang terdiri dari Laporan Posisi Keuangan, Laporan Peubahan Modal, Laporan Perubahan Aset Kelolaan, Laporan Arus Kas, dan Catatan atas Laporan Keuangan.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN OPINI AUDITOR TERHADAP AUDIT DELAY Sayidah, Nur
Jurnal Analisa Akuntansi dan Perpajakan Vol. 2 No. 2 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Penelitian ini bertujuan untuk menganalisis apakah ukuran perusahaan, profitabilitas, solvabilitas dan opini auditor terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2015.Metode pengambilan sampel yang digunakan adalah judgment sampling dan diperoleh sampel sebanyak 43 perusahaan. Data yang dipakai merupakan data sekunder, yaitu laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2015. Guna membuktikan hipotesis, dilakukan pengujian regresi berganda diawali dengan regresi data panel.Pengujian secara simultan menyimpulkan bahwa tidak semua variabel independen mempengaruhi variabel dependen. Pengujian secara parsial memperlihatkan hasil bahwa hanya 1 dari 4 faktor yang berpengaruh terhadap audit delay, yaitu ukuran perusahaan. Profitabilitas, Solvabilitas dan Opini Auditor tidak berpengaruh terhadap audit delay.

INTERNALIZATION OF THE VALUES OF MENTAL REVOLUTION IN FORENSIC ACCOUNTING AND INVESTIGATIVE AUDIT LEARNING MODELS Nur Sayidah
Asia Pacific Fraud Journal Vol 3, No 2 (2018): Volume 3, No.2nd Edition (July-December 2018)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

This article aims to explain the concept of internalizing the values of mental revolution in forensic accounting and investigative audit learning models. The cultivation of mental revolution-based values as proclaimed by the government can be implemented in various methods. The world of education, as the backbone in preparing character-based generation, must be able contribute to the achievement of Indonesia people who have noble behaviors, such as willing to serve, clean, orderly, independent, and unified, in accordance with the movement of mental revolution set forth in the Presidential Instruction of the Republic of Indonesia number 12 of 2016 on the National Movement for Mental Revolution. The methods used in this study are value internalization method and value clarification technique (VCT) method. The learning step of value clarification technique (VCT) includes seven stages which are divided into three levels: freedom to choose, respect, and action.

CORPORATE GOVERNANCE DAN INTERNET FINANCIAL REPORTING Nur Sayidah; Nur Hayati; Alberta Esti Handayani
Jurnal Akuntansi Multiparadigma Vol 7, No 3 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2016.12.7034

Abstrak: Corporate Governance dan Internet Financial Reporting. Penelitian ini bertujuan menguji pengaruh kualitas corporate governance terhadap internet financial reporting dengan variabel kontrol ukuran perusahaan dan profitabilitas. Variabel kontrol ukuran perusahaan diukur dengan total aset dan profitabilitas diukur dengan ROE. Teknik pengambilan sampel menggunakan purposive sampling sebanyak 24 perusahaan dengan kriteria terdaftar dalam survei IICG dengan skor CGPI 2012, mempunyai website dan menerbitkan laporan keuangan 2011. Teknik analisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan internet financial reporting dipengaruhi oleh kualitas corporare governance tetapi tidak dipengaruhi oleh ukuran perusahaan dan profitabilitas. Abstract: Corporate Governance and Internet Financial Reporting. This study aimed to test influence of corporate governance quality to internet financial reporting which is firm size and profitabilitas as variable control. Firm size is measured by total asset and profitability is measured by ROE. Sampling technique uses purposive sampling and employs 24 firms that listed on IICG survey with CGPI 2012 scores, having website and disclose financial reporting 2011. Data were analyzed with multiple linear regression. Results show that internet financial reporting is affected by corporate governance.

Pengaruh Kualitas Corporate Governance terhadap Kinerja Perusahaan Publik (Studi Kasus Peringkat 10 Besar CGPI Tahun 2003, 2004, 2005) Nur Sayidah
Jurnal Akuntansi dan Auditing Indonesia Vol. 11 No. 1 (2007)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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The Purpose of this research is to examine the effect between corporate governance implementation quality and corporate performance. The samples of this re¬search is non banking companies which include the top ten of CGPI (Corporate Governance Perception Index) score in 2003, 2004 and 2005. The number of samples are 22 companies. A measure of corporate governance implementation quality is CGPI score by IICG (Indonesian Institute of Corporate Governance). A measure of corporate performance is profit margin (PM), ROA, ROE and ROI. The result of regression analysis shows significantly there are no effect between CGPI score and PM, ROA, ROE and ROI. It means that there are no effect between corporate gov¬ernance quality implementation and corporate performance. This result consistent with report of Hampel Committee (Short et.al, 1999) but controverse with findings of Klapper dan Love (2002) and Darmawati et. al (2005).Keywords: corporate governance, corporate performance, PM, ROA, ROE, ROI

Sifat-Sifat Time-Series dari Angka Akuntansi dan Konservatisme Industri Manufaktur Nur Sayidah
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 2 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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This research examines the changing time-series properties of accounting numbers and conservatism over 1995-2003. Accounting numbers which is studied are profitability, cash flow and accrual. We use accumulation of non operating accrual and variability of earning distribution as measures of conservatism. The result of every year analysis show that percentage of reporting losses and profitability have not specific pattern over research periods. The sub period analysis result the different finding. Percentage of reporting losses have increased from before monetary crisis to after monetary crisis. Profitability have decreased from before monetary crisis to after monetary crisis. Profitability fluctuation is not a result of change in the distribution of cash flow. T-test of non operating accrual accumulation and variability of earning distribution have evidenced an increasing of reporting conservatism.Keywords: conservatism, earning, cash flow, accrual

Persepsi Penyedia dan Pemakai Laporan Keuangan Terhadap Pengungkapan Biaya Riset dan Pengembangan Nur Sayidah
Jurnal Akuntansi dan Auditing Indonesia Vol. 8 No. 1 (2004)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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The main purpose of this study is to examine the cost and benefit on disclosures of the research and development (R&D) costs by comparing the perceptions of financial managers (prepares of financial statement) and financial analysts (users of financial statement). Stated hypotheses to examine were: first, differences of the perceived net cost or net benefit of disclos¬ing research and development expenditures both mandatory disclosures or voluntary disclosures. Second, perceptions’ differences on the magnitude of costs/disadvantages which constrain R & D costs disclosures.Data collection was carried out by a questionare survey. Respondents are financial managers from manufacturing firms and financials analysts from security houses. The method were used to test the stated hypotheses is t-test.The result shows that: first, there are no significant differences in the perceptions of fi¬nancial managers and financial analysts about net benefit or net cost of disclosing R & D costs. Second, there are significant differences in the perceptions of financial managers and financial analysts about magnitude of collecting and processing cost and auditing cost. Keywords: disclosure, research and development costs, net benefit, net cost

SOLUSI MORAL DAN SPIRITUAL ATAS MASALAH MORAL HAZARD Nur Sayidah
Jurnal Ilmiah Akuntansi dan Humanika Vol. 1 No. 2: EDISI JUNI 2012
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v1i2.321

Moral hazard dalam konteks teori keagenan terjadi karena ada asimetri informasiantara prinsipal dengan agen. Asimetri informasi adalah ketidakseimbangan informasi yangterjadi karena ada pihak yang dapat memperoleh dan memanfaatkan informasi untukkepentingannya sedangkan pihak lain tidak dapat memperoleh informasi yang sama. Adabeberapa cara untuk mengatasi masalah moral hazard. Pertama solusi ditinjau dariperspektif teori keagenan murni. Solusinya antara lain dengan mendesain kontrak untukmengontrol moral hazard, merekrut manajer dan memberikan gaji yang dapatmemaksimalkan utilitasnya, melakukan pengawasan secara langsung, melakukanpengawasan secara tidak langsung, pemilik menyewa perusahaan untuk manajer, memberimanajer sebagian dari hasil perusahaan, kontrol konflik antara manajer dan pemegangsaham, kontrak kompensasi manajemen dan resolusi konflik. Kedua, solusi denganmemasukkan nilai-nilai moral dan spiritual. Manajer/karyawan diberi penyadaran bahwatujuan bekerja bukan hanya mencari materialitas. Tetapi melebihi dari itu, yaitu mencarikebahagiaan dengan cara berbuat baik kepada pihak lain dan beribadah kepada Tuhan.Kata-kata kunci: moral hazard, prinsipal, agen

PERUBAHAN ORGANISASIONAL DALAM ANALISIS DISKURSUS Nur Sayidah
Jurnal Ilmiah Akuntansi dan Humanika Vol. 2 No. 1: EDISI DESEMBER 2012
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v2i1.555

Abstrak Perubahan organisasi merupakan hal yang esensial untuk persaingan jangka pendek dan keberlangsungan jangka panjang, yang menjadi tantangan manajerial. Teknologi canggih, pasar global dan tekanan intensitas modal yang bergerak cepat memaksa manajemen untuk secara konstan melakukan penghematan biaya disamping meningkatkan fleksibilitas. Perubahan organisasi adalah proses yang secara sengaja dilakukan dengan tujuan membuat kondisi organisasi menjadi lain dari sebelumnya. Kondisi di sini mempunyai arti yang luas, dari yang sangat teknikal sampai yang sangat konseptual. Artikel ini membahas lima perspektif dalam memahami perubahan organisasi dengan menggunakan analisis diskursus. Kelima perspektif tersebut adalah perubahan organisasi sebagai realitas yang dibangun secara sosial, perubahan organisasi sebagai makna yang dinegosiasikan,perubahan organisasi sebagai fenomena intertektual, pendekatan multi disiplin untuk perubahan organisasi dan pendekatan altenatif untuk memahami isu yang berkaitan dengan perubahan organisasi. Kata-kata kunci: perubahan organisasional, analisis diskursus, perspektif. Abstract Organizational change is essential for short term competition and long-term sustainability that be the managerial challenges. The advanced technology, global markets and pressure of capital intensity that been moved quickly have forced management to reduce their costs constantly while increase flexibility. Organizational change is a process that been done deliberately in order to make organization condition is better than before it. These conditions have a broad sense, from the very technical to very conceptual. This article discusses about the five perspectives in understanding organizational change through discourse analysis. These perspective include organizational change as a reality that socially constructed, organizational change as negotiated meaning, organizational change as a inter textual phenomenon, multi-disciplinary approach to organizational change and alternative approaches to understand issues that related to organizational change. Key words: organizational change, discourse analysis, perspective.

THE PRINCIPLE’S RULE OF NO PAR VALUE SHARES OF TRADING IN STOCK Nur Sayidah; Ida Keriahenta Silalahi
Jurnal Dinamika Hukum Vol 15, No 2 (2015)
Publisher : Faculty of Law, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jdh.2015.15.2.398

Regulation of no par value shares in Indonesia is necessary because the stock market can not apply article 31 paragraph (2) of the Company Law number 40, 2007 because there is no further adjustment. This condition are known with the legal vacuum. The purpose of this article is to find the model of no par value shares regulation in Indonesia Capital Market. Further regulation of no par value shares is needed to fulfill this legal vacuum. Research method in this artikel is using normative approach. The results show that regulation of no par value share must fulfill four principles. There are (a) the principle of workable (b) the principle of global nature (compatible for domestic exchange rules and the world exchange rules), (c) the principle of legal certainty in justice (d) the principle of legal protection. Keywords: capital market, regulation, principle.

Co-Authors Adhitya Ananda, Nova Adi, Sri Utami Ahmad Taufiq Albab, Eric Ulul Alvy Mulyaning Tyas Alvy Mulyaningtyas Aminullah Aminullah Aminullah Assagaf Aminullah Assagaf Aminullah Assagaf Anjangsari Khaida Asaro Aries Widya Gunawan Awan Indrawan Budianto, Suhartawan Candra Ginting Caswito, Ade Dewi Mumpuni Alfi Hidayati Dhiny Nur Halifah Elvie Maria Fitriyani, Ika Gibson Manalu Handayani, Alberta Esti Haryadi, Wahyu Hendro Wardhono Ida Keriahenta Silalahi Iswandono, Joko Jajuk Suprijati Kusmiwati Kusmiwati Kusumawati, Arum Pratiwi Listyaningsih Listyaningsih Listyawati, Liling Liwang, Arianto Manalu, Brilliant Handyman Mandasari, Suryanti Muharrom, Muharrom Mulyaningtyas, Alvy Nelvika Darlia Nur Hayati Nuril Huda Nurul Qomariah Nuurjannah, Dewi Permana, Deni Surya Priyanto Priyanto Priyanto Puspitasari, Rima Dwi Puspitasari, Rima Dwi Rahmadanti Rahmadanti Riza Wahyu Utami Rosi , Fathur Rudianto, Setiawan Eko Sahri Sahri Sampouw, Yulius Satriyanto, Muhammad Dwi Shanty Ratna Damayanti Sirfefa, Arifin Siti Marwiyah Siti Marwiyah Slamet Riyadi Soares, Yohanes Soetjipto, Ken Sabardiman SRI HANDINI Sri Lestari, Damajanti SRI UTAMI ADY Sucipto Sucipto Sucipto Sukesi . Supratikto Supratikto Suprijati, Jajuk Supriyanto Supriyanto Suratman, Sunarto Tampubolon, Liosten R. R. Ully Tampubolon, Liosten Rianna Roosida Ully Titin Irawati Tyas, Alvy Mulyaning Usman Jayadi Utami Adi, Sri Wahyu Fajar Setiawan Wibiksono, Tomy Winedar, Mustika Wulan, Dinda Ajeng Setya Zuraidah, Safrin

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