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<![CDATA[PERBEDAAN PERSEPSI MAHASISWA MENGENAI KOMPETENSI DOSEN TERSERTIFIKASI (Studi Pada Mahasiswa Prodi Pendidikan Akuntansi IKIP PGRI MADIUN) ]]>
<![CDATA[Elva Nuraina]]>;
<![CDATA[Nik Amah]]>
<![CDATA[ JURNAL PENDIDIKAN AKUNTANSI Vol 2, No 1 (2014): Edisi Maret ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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<![CDATA[This study aims to determine the differences in students perceptions regarding the competence of certified lecturer. The study was conducted on students of Accounting Education department IKIP PGRI MADIUN with samples of 80 students. Sampling technique done by proportional random sampling. Determination of the number of samples generated using a quota sample and 80 students. Data was collected through a questionnaire instrument, while the data analysis done by one way analysis of variance (one way ANOVA). The results showed that there were no differences perceptions of student in class 2010, 2011, 2012, and 2013 with regard to certified lecturer competence. ]]>
<![CDATA[REAKSI PASAR SEBAGAI DAMPAK PUBLIKASI DIVIDEN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA SELAMA TAHUN 2004 - 2006) ]]>
<![CDATA[Amah, Nik]]>;
<![CDATA[Nuraina, Elva]]>
<![CDATA[ PRESTASI Vol 10, No 2 (2012): Desember Prestasi ]]>
Publisher : <![CDATA[PRESTASI ]]>
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<![CDATA[This study aims to examine the effect of dividend announcement to the market reaction. Market reaction can be seen from the changes in stock returns and trading volume activity during the windows period. The sample in this study is a manufacturing company declared a cash dividend and shares actively traded on the Indonesia Stock Exchange in 2004-2006. The selection of the sample using purposive sampling method, and obtained a sample of 13 companies. The method of data analysis using paired samples t-test. Based on the data analysis, it can be concluded that there is no difference in stock returns during the period five days prior and five days after the dividend announcement. It means the dividend announcement have no effect on stock returns. This is indicated by a significance value of 0.552. Test results on trading volume activity indicates that there is no difference in the trading volume activity during the period five days prior and five days after the dividend announcement. It means that dividend announcement have no effect on trading volume activity. This is demonstrated by the significant value of 0.563.Keywords: Stock Returns, Trading Volume Activity, Dividend Announcement, Paired Sample t-Test.]]>
<![CDATA[PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM DENGAN SIZE PERUSAHAAN SEBAGAI PEMODERASI ]]>
<![CDATA[Amah, Nik]]>;
<![CDATA[Widhianningrum, Purweni]]>;
<![CDATA[Mawarni, Hestin]]>
<![CDATA[ Jurnal Penelitian LPPM (Lembaga Penelitian dan Pengabdian kepada Masyarakat) IKIP PGRI MADIUN Vol 2, No 2 (2014) ]]>
Publisher : <![CDATA[IKIP PGRI MADIUN ]]>
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<![CDATA[This study aimed to examine the effect of the Corporate Social Responsibility disclosure on stock prices and find out if the firmâs size is able to be variable moderating the influence of CSR disclosure to the stock price. The study was conducted at a mining companies listed on the Indonesia Stock Exchange 2011-2013. The samples using purposive sampling and obtained a sample of 10 companies with annual report data during 2011-2013 were 30 reports. Data analysis used the difference absolute value. The test results show that corporate social responsibility disclosure has significant positive effect on stock prices. The testing of difference absolute value shows that the firmâs size is not a moderating variable to influence corporate social responsibility disclosure to the stock price.Keywords: Corporate Social Responsibility (CSR), stock price, firmâs size, test of absolute difference value.]]>
<![CDATA[PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN SELAMA KRISIS KEUANGAN TAHUN 2007-2009 ]]>
<![CDATA[Widhianningrum, Purweni]]>;
<![CDATA[Amah, Nik]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012 ]]>
Publisher : <![CDATA[Jurnal Dinamika Akuntansi ]]>
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DOI: 10.15294/jda.v4i2.2167
<![CDATA[Penelitian ini bertujuan untuk menentukan dampak dari mekanisme good corporate governance (yang diproksikan oleh kepemilikan institusional, komisaris independen dan kepemilikan managerial) pada kinerja keuangan perusahaan. Teknik sampling yang digunakan adalah purposive sampling dengan metode sampling judgement. Kriteri dalam menentukan sampel adalah apakahàperusahaan perbankan tersebut terdaftar pada bursa efek jakarta dari tahun 2007-2009 dan apakah perusahaan tersebut secara konsisten mempublikasikan laporan keuangan yang sudah diaudit selama masa penelitian. Berdasarkan metode purposive sampling, ada 28 perusahaan yang memenuhi kriteria tersebut . Hasil penelitian menunjukkan bahwa secara parsial variabel komisionaris independen berefek negatif pada kinerja keuangan perusahaan. Hasil penelitian ini meneunjukkan bukti empiris bahwaàproporsi komisionaris independent perusahaan hanyalah suatu formalitas yang digunakan untuk memenuhi aturan. Sehingga fungsi kontrol yang seharusnya menjadi tanggung jawab komisionaris menjadi tidak efektif. Hal ini akan mengakibatkan kinerja perusahaan menurun.This study aims to determine the effect of good corporate governance mechanisms (which is proxied by institutional ownership, independent commissioners, and managerial ownership) of the companyââ¬â¢s financial performance. The sampling technique used is purposive sampling with the judgment sampling method.àWhether the banking companies are listed in Indonesian Stock Exchange during the period of 2007 - 2009 and whether the companies consistently publishes their audited financial statements during the study period are the criteria in determining the samples too. Based on the purposive sampling method, there are 28 companies that meet the above criteria. The results of study indicate that only partially independent commissioner variables negatively affect the companyââ¬â¢s financial performance (ROI). The results are perform that the proportion of the companyââ¬â¢s independent commissioner is merely a formality. It is used to meet the regulation only so that supervisory functions that should be the responsibility of commissioners is ineffective. Then, as a result the companyââ¬â¢s performance will decline]]>
<![CDATA[PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN SELAMA KRISIS KEUANGAN TAHUN 2007-2009 ]]>
<![CDATA[Widhianningrum, Purweni]]>;
<![CDATA[Amah, Nik]]>
<![CDATA[ Jurnal Dinamika Akuntansi Vol 4, No 2 (2012): September 2012 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Negeri Semarang ]]>
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DOI: 10.15294/jda.v4i2.2167
<![CDATA[Penelitian ini bertujuan untuk menentukan dampak dari mekanisme good corporate governance (yang diproksikan oleh kepemilikan institusional, komisaris independen dan kepemilikan managerial) pada kinerja keuangan perusahaan. Teknik sampling yang digunakan adalah purposive sampling dengan metode sampling judgement. Kriteri dalam menentukan sampel adalah apakah perusahaan perbankan tersebut terdaftar pada bursa efek jakarta dari tahun 2007-2009 dan apakah perusahaan tersebut secara konsisten mempublikasikan laporan keuangan yang sudah diaudit selama masa penelitian. Berdasarkan metode purposive sampling, ada 28 perusahaan yang memenuhi kriteria tersebut . Hasil penelitian menunjukkan bahwa secara parsial variabel komisionaris independen berefek negatif pada kinerja keuangan perusahaan. Hasil penelitian ini meneunjukkan bukti empiris bahwa proporsi komisionaris independent perusahaan hanyalah suatu formalitas yang digunakan untuk memenuhi aturan. Sehingga fungsi kontrol yang seharusnya menjadi tanggung jawab komisionaris menjadi tidak efektif. Hal ini akan mengakibatkan kinerja perusahaan menurun.This study aims to determine the effect of good corporate governance mechanisms (which is proxied by institutional ownership, independent commissioners, and managerial ownership) of the company’s financial performance. The sampling technique used is purposive sampling with the judgment sampling method. Whether the banking companies are listed in Indonesian Stock Exchange during the period of 2007 - 2009 and whether the companies consistently publishes their audited financial statements during the study period are the criteria in determining the samples too. Based on the purposive sampling method, there are 28 companies that meet the above criteria. The results of study indicate that only partially independent commissioner variables negatively affect the company’s financial performance (ROI). The results are perform that the proportion of the company’s independent commissioner is merely a formality. It is used to meet the regulation only so that supervisory functions that should be the responsibility of commissioners is ineffective. Then, as a result the company’s performance will decline]]>
<![CDATA[DETERMINAN MINAT NASABAH PENGGUNA JASA RAHN DAN IJARAH PADA KANTOR CABANG PEGADAIAN SYARIAH MADIUN ]]>
<![CDATA[Amah, Nik]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v2i2.4895
<![CDATA[This study aims to examine the determinants of customers interest who use rahn and ijarah services at the branch offices of Syariah Madiun branch covering the principles of syariah, ujrah, and service. Sampling was conducted by Accidental Sampling technique to get sample of 227 respondents. Data collection use questionnaires. The analysis method used in this research is Multiple Linear Regression Analysis. The result of the research shows that: (1) the application of sharia principle influences the customer interest who use rahn and ijarah service, (2) ujrah does not affect the customers interest who use rahn and ijarah services, (3) the service influences customers interest who use rahn and ijarah services, and (4) The application of sharia principles, ujrah, and services simultaneously affect the customers interest who use serve rahn and ijarah services. Keywords: syariah principle, ujrah, services, customer interest.]]>
<![CDATA[PENGARUH FASILITAS SEKOLAH TERHADAP HASIL BELAJAR AKUNTANSI DENGAN LINGKUNGAN SOSIAL SEBAGAI PEMODERASI ]]>
<![CDATA[Amah, Nik]]>;
<![CDATA[Nugroho, Angga Dwi]]>
<![CDATA[ Journal of Accounting and Business Education 2015: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 4, September 2015 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v2i4.6078
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh fasilitas sekolah terhadap hasil belajar akuntansi siswa kelas XI dan XII IPS 1 MAN 1 Madiun dengan lingkungan sosial sebagai pemoderasi. Penelitian dilaksanakan di sekolah MAN 1 Madiun dengan jumlah sampel sebanyak 60 siswa. Teknik pengambilan sampel yaitu sampel jenuh dimana semua populasi penelitian menjadi sampel penelitian. Pengumpulan data dilakukan dengan instrumen kuesioner. Teknik analisis data menggunakan analisis regresi moderasi yaitu uji nilai selisih mutlak.Hasil penelitian menunjukan bahwa fasilitas sekolah maupun Lingkungan sosial secara parsial berpengaruh signifikan terhadap hasil belajar siswa kelas XI dan XII IPS 1 MAN 1 Madiun. Hasil uji nilai selisih mutlak menunjukan bahwa variabel lingkungan sosial merupakan vaiabel pemoderasi yang mampu memperkuat pengaruh fasilitas sekolah terhadap hasil belajar siswa. Secara simultan variabel fasilitas sekolah dan lingkungan sosial bepengaruh terhadap hasil belajar siswa.]]>
<![CDATA[PERBEDAAN PERSEPSI MAHASISWA MENGENAI KOMPETENSI DOSEN TERSERTIFIKASI (Studi Pada Mahasiswa Prodi Pendidikan Akuntansi IKIP PGRI MADIUN) ]]>
<![CDATA[Nuraina, Elva]]>;
<![CDATA[Amah, Nik]]>
<![CDATA[ Journal of Accounting and Business Education 2014: Jurnal Pendidikan Akuntansi (JPA): Vol. 2, No. 1, Maret 2014 ]]>
Publisher : <![CDATA[Universitas Negeri Malang ]]>
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DOI: 10.26675/jabe.v2i1.6048
<![CDATA[Penelitian ini bertujuan untuk mengetahui perbedaan persepsi mahasiswa mengenai kompetensi dosen tersertifikasi. Penelitian dilaksanakan pada mahasiswa Program Studi Pendidikan Akuntansi IKIP PGRI MADIUN dengan jumlah sampel 80 mahasiswa. Teknik pengambilan sampel dilakukan dengan teknik proportional random sampling. Pengumpulan data dilakukan dengan instrumen berupa kuesioner, sedangkan analisis data dilakukan dengan analisis varian satu jalan (one way ANOVA). Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan persepsi mahasiswa tahun angkatan 2010, 2011, 2012, dan 2013  mengenai kompetensi dosen tersertifikasi pada Program Studi Pendidikan Akuntansi IKIP PGRI MADIUN]]>
<![CDATA[PSAK 45: Recording Solutions for Non-Profit Accounting in PT INKA Labor Union ]]>
<![CDATA[M. Agus Sudrajat]]>;
<![CDATA[Nik Amah]]>;
<![CDATA[Maya Novitasari]]>;
<![CDATA[Moh. Ubaidillah]]>;
<![CDATA[Mawar Puspitasari]]>;
<![CDATA[Mahesti Cahayuni]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v22i2.4097
<![CDATA[This study aims to determine the financial statements of PT INKA (Persero) union organization, to analyze the suitability of the presentation of financial statements at PT INKA (Persero) Labor Union organization, then to reconstruct the financial statements of PT INKA (Persero) Labor Union organization in accordance with PSAK 45. A non-profit organization is an organization whose main goal is to support an issue or situation in attracting the public for a non-commercial purpose. PSAK 45 statement intends to regulate the financial reporting of non-profit entities. By having the reporting rules, it is hoped that the financial statements of non-profit entities can be more easily understood, have relevance, and have high comparability. The Workers Union of PT Industri Kereta Api (Persero) is an organization which is a forum/institution for employees of PT Industri Kereta Api (Persero). The method used in this research was qualitative research with descriptive method. The results of the research that have been carried out show that the PT INKA Labor Union has recorded cash disbursements and income properly, as evidenced by the existence of financial reports that are in accordance with the organization's AD/ART. However, the financial statements of PT INKA (Persero) Labor Union are not in accordance with PSAK 45 and a reconstruction will be carried out so that the resulting financial reports can be more easily understood, have relevance, and have high comparability.]]>
<![CDATA[PENERAPAN PRINSIP BAGI HASIL DAN PENGARUHNYA TERHADAP KEPUTUSAN MENABUNG PADA NASABAH BANK MUAMALAT KANTOR CABANG MADIUN ]]>
<![CDATA[Novita Erliana Sari]]>;
<![CDATA[Nik Amah]]>;
<![CDATA[Yahya Reka Wirawan]]>
<![CDATA[ PROMOSI: Jurnal Program Studi Pendidikan Ekonomi Vol 5, No 2 (2017): PROMOSI ]]>
Publisher : <![CDATA[UNIVERSITAS MUHAMMADIYAH METRO ]]>
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DOI: 10.24127/ja.v5i2.1214
<![CDATA[Public understanding of sharia banks is often only based on the difference with conventional banks. Conventional banks use interest systems while Islamic banks use the principle of profit sharing. Implementation of the application of profit sharing becomes the factor that determines the decision of the customer to save at Bank Muamalat Branch of Madiun. This study aims to determine the application of the principle of profit sharing to the decision to save at Bank Muamalat Branch of Madiun. The population in this study is all customers of Savings Bank products Muamalat Branch of Madiun. The sampling technique uses probability sampling. This research type is quantitative research.]]>
