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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Among Makarti Management Analysis Journal Fokus Ekonomi Jurnal Ilmu Manajemen dan Akuntansi Terapan Balance Vocation Accounting Journal Prima Ekonomika : Jurnal Ekonomi dan Bisnis JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Pengabdian Mitra Masyarakat (JPMM) National Conference on Applied Business, Education & Technology (NCABET) Jurnal Pengabdian Masyarakat Nusantara The Academy Of Management and Business (TAMB) Worksheet : Jurnal Akuntansi Indonesia Auditing Research Journal Jurnal Kendali Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat
Astohar Astohar
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PENGARUH NET INTEREST MARGIN (NIM) TERHADAP PERUBAHAN LABA PADA BPD DI INDONESIA DENGAN NON PERFORMING LOAN (NPL) SEBAGAI VARIABEL MODERATING Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 1 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.43 KB) | DOI: 10.36694/jimat.v5i1.70

Abstract

Bank has a role in economic development as a mediation betweenthe parties requires that the excess funds to fund or otherwise. As bothparties are intermediaries profit into the banking purposes. Earningschanges of concern to determine future business prospects of the regionaldevelopment banks. This study aimed to analyze the influence of the NetInterest Margin (NIM) to changes in earnings with Non-PerformingLoan (NPL) as a moderating variable.The study was conducted atRegional Development Bank in Indonesia, Bank Indonesia registered inthe period 2006-2011 by taking a sample of 26 banks. Data collectionmethods used are literature and documentation. Analysis using datanormality test, deviation classical assumptions, test the moderatingregression analysis, and hypothesis testing using SPSS tool.The resultsshowed the Net Interest Margin (NIM)) proved to have a positive andsignificant effect on earnings changes. While non-performing loan (NPL)is not proved to be the variable that strengthens the influence of the NetInterest Margin (NIM)) to changes in earnings.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERATAAN LABA STUDI EMPIRIS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2008-2012 Kelerek, Kelerek; Astohar, Astohar
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 5 No. 2 (2014): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.08 KB) | DOI: 10.36694/jimat.v5i2.82

Abstract

This study aims to examine variable-variable firm size, profitability,financial leverage, managerial ownership and devident payout ratio to findcompanies that perform income smoothing practices and that not doingincome smoothing practices listed in the Indonesia Stock Exchange (IDX) ofthe year 2008-2012. This study uses a quantitative approach, where the dataused for the study are the financial statements of the years 2008-2012. Thesamples are 265 companies for 5 years in companies listed on the IndonesiaStock Exchange and were selected using purposive sampling method.Subsequently the samples were classified into groups grader profit and notincome smoothing using Eckel. Analysis of the data obtained performed usinglogistic regression analysis. The test results of five independent variables usinglogistic regression showed that company size and financial leverage effect onincome smoothing practices while to profitability, managerial ownership , anddevident payout ratio has no effect on income smoothing practices
Peningkatan Literasi Keuangan bagi Ibu Rumah Tangga Anggota PKK Desa Mijen Kecamatan Kebonagung Kabupaten Demak Jawa Tengah Astohar Astohar; Dhian Andanarini Minar Savitri; Emi Wardati; Adhitya Yoga Prasetya; Sugiharti Sugiharti; Trisa Indri Yani
Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat. Vol. 4 No. 1 (2026): February: Natural: Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat
Publisher : Asosiasi Riset Ilmu Kesehatan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/natural.v4i1.2102

Abstract

Financial literacy plays a vital role in enhancing family well-being, particularly in the management of household income and expenditures. As the primary managers of household finances, homemakers need to possess a sound understanding of prudent financial management. This educational program was designed to provide and enhance financial literacy for homemakers who are members of the PKK organization in Mijen Village, Kebonagung District, Demak Regency. The implementation methods included the delivery of financial literacy materials accompanied by relevant examples, interactive discussions and question-and-answer sessions, as well as the provision of financial strategy recommendations aimed at achieving household financial well-being. The results of the program indicate that the core materials can be categorized into financial literacy enhancement, effective financial management, and investment (saving). The majority of participants allocate approximately 70% to 80% of their income to routine expenditures, while the remaining portion is used for non-routine needs and investments or savings.
PERAN AMBIGUITAS DALAM MEMODERASI PENGARUH PENGALAMAN, KECERDASAN EMOSIONAL DAN ETIKA PROFESI TERHADAP KUALITAS AUDIT PADA AUDITOR INTERNAL BPR DI PROVINSI JAWA TENGAH Grace Rusitha; Astohar Astohar
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8292

Abstract

This research investigates the effects of auditor experience, emotional intelligence, and professional ethics on audit quality, while also testing ambiguity as a moderating factor among internal auditors of BPR institutions in Central Java Province. A quantitative design was employed using a simple random sampling technique. Primary data were gathered from 94 BPR internal auditors through structured questionnaires. The analysis was conducted using multiple linear regression together with moderation regression testing. The findings demonstrate that experience, emotional intelligence, and professional ethics each have a positive and statistically significant impact on audit quality. Furthermore, ambiguity plays a moderating role in the relationships between those three variables and audit quality. The results highlight that individual auditor attributes are critical drivers of audit quality, whereas unclear role conditions do not eliminate their influence within the internal audit setting of BPR’s. This study adds to the audit literature in the microfinance sector and offers practical insights for BPR management and regulators in designing policies to strengthen audit quality
Co-Authors Adhitya Yoga Prasetya Aditya Yoga Prasetya Andi Kartika Chanwut Thongkamkaew Desy Arista Dewi Oktafiani Dewi Oktafiani DHIAN ANDANARINI MINAR SAVITRI Dhian Andanarini Minar Savitri Emi Wardati Grace Rusitha Harvioni, Ayu Nisaa Isna Azizah Kelerek Kelerek, Kelerek Mirna Dyah Praptitorini Mirna Dyah Praptitorini Muhamad Saufi Che Rusuli Mulyani Mulyani Nico Irawan Noor Salim Novianti, Frida Putri Nugroho, Prihasantyo Siswo Paskah A Sinaga Praptitorini, Mirna Dyah Prihansantyo Siswo Nugroho Rahmania Mustahidda Rahul Bhandari Ristianawati, Yuyun Sari Rahmadhani Septia Kurniati Sinta Ratna Pratiwi Siti Shobandiyah Sugiharti Sugiharti Sugiharti Sugiharti Sumiyanti, Tri Supriyanti, Luluk Trisa Indri Yani