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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Journal of Indonesian Economy and Business Infestasi Jurnal Ilmiah Ekonomi Islam Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Technomedia Journal Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Referensi : Jurnal Ilmu Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Akuntansi Kompetif Akuntansi : Jurnal Akuntansi Integratif JAAF (Journal of Applied Accounting and Finance) International Journal of Economics Development Research (IJEDR) The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DedikasiMU: Journal of Community Service Journal of Social Research Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Applied Business and Technology Journal Community Service Consortium
Nur Fadjrih Asyik
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Transportation

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KAJIAN TINGKAT KESEHATAN KOPERASI BERDASARKAN PERATURAN MENTERI KOPERASI DAN UKM N0. 14 TAHUN 2009 Herdi, Henrikus; Asyik, Nur Fadjrih; Amanah, Lailatul
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 2, No 10 (2013)
Publisher : STIESIA

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The purpose of this research are to recognize financial performance of Tuke Jung Credit Cooperation from health level aspect of credit cooperation period 2009-2011, know about anything problems that faced by credit cooperation, and give solution in problem solving that encountered by credit cooperation. The result of the research indicates that Tuke Jung Credit Cooperation experienced fluctuation in 2009 taken score 75,95 and included fairly well predicate, in 2010 taken score 82,7 and get good predicate, and in 2011 get score 73,95 get fairly well predicate. Fluctuation happened because cooperation own several problems that are greater risk, bigger debts of cooperation member and business expenses, big regional cross loan debt, unable to fulfill whole short term obligation, less of SHU, did not have limitation lending given to its members and only have one business that is loan and borrow the money. Therefore suggested Tuke Jung Credit Cooperation have policy by giving loan accompanied collateral in detail and clearly and selective in give loan to members, make limitation loan to member appropriate with own modal, should pressure business expenses and cooperation (interest of regional cross loan debt and risk cost), in long term must proposed interest decrease for regional loan cross. Keywords: Cooperation health level, financial performance, Regulation of Ministry of Cooperation and Small Enterprises Number 14 of 2009.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN: CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Lestari, Yuni Tri; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 7 (2015)
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This research is meant to examine the influence of corporate governance which is proxy by the ownership of managerial stock, the ownership of institutional stock, the size of board of commissioner, and the audit committee to the financial performance of the company with corporate social responsibility as the intervening variable. The samples and have obtained Sustainability Reporting Award (SRA) which is determined by National Center for Sustainability Reporting (NSCR) in 2011-2013 periods. It can be concluded from the result of analysis that corporate governance which is proxy by the ownership of managerial stock, the ownership of institutional stock, the size of board of commissioner, and the audit committee are do not have any significant influence to the corporate social responsibility. The corporate governance has significant influence to the ownership of institutional stock, the size of board of commissioner, and the corporate social responsibility. The ownership of managerial stock and audit committee does not have any significant influence to the financial performance. The result of the research shows that corporate social responsibility is not the intervening variable under the influence of corporate governance to the financial performance.Keywords: Corporate Governance, Corporate Social Responsibility, and Financial Performance
PENGARUH KINERJA KEUANGAN TERHADAP REAKSI PASAR PADA PERUSAHAAN MULTI MEDIA Ariani, Hilda Mala; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 11 (2015)
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This research is meant to test the influence of return on assets (ROA), return on equity (ROE), earning per share (EPS), and debt to equity ratio (DER) to the market reaction on the multimedia companies which are listed in Indonesia Stock Exchange in 2010-2013 periods. The research sample has been selected by using non probability sampling. The analysis technique has been done by using multiple regressions analysis. Based on the result of multiple regressions analysis of the significance level is 5% therefore the research shows that: (1) return on assets, it has an influence to the market reaction with the significance level is 0.026. It can be accepted because the value of t-count is 2.320 which show positive direction, (2) return on equity, it has an influence to the market reaction with its significance level is 0.009. It can be accepted because the value of t-count is 2.777 which show a positive direction, (3) earning per share, it has influence to the market reaction with its significance level of 0.021. It can be accepted because the value of t-count is 2.423 which show positive directions, and (4) debt to equity ratio; it has an influence to the market reaction with its significance level of 0.026. It can be accepted because the value of t-count is 2.318 which show positive direction. Therefore, return on assets (ROA), return on equity (ROE), earning per share (EPS), and debt to equity ratio (DER) have positive influence to the market reaction.Keywords: Return on Assets (ROA), Return on Equity (ROE), Earning per Share (EPS), Debt to Equity Ratio (DER), Market Reaction
DAMPAK LEVERAGE TERHADAP PENGARUH CORPORATE GOVERNANCE DAN SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN Safitri, Ruticha; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to examine the influence of good corporate governance (GCG) and corporate social responsibility (CSR) to the firm value and company characteristic as the moderating variable. The population is all companies which are listed in Indonesia Stock Exchange (IDX). The samples are all food and beverages which are listed in Indonesia Stock Exchange during 2011-2015 periods. The total research samples are 12 food and beverages companies which have been selected by using purposive sampling. The analysis method has been done by using multiple linear analysis technique. The good corporate governance is measured by using managerial ownership, corporate social responsibility by using CSR index, firm value by using price book value (PBV) and company characteristic is measured by using leverage with debt equity ratio (DER). The result of the research shows that good corporate governance does not have any influence to the firm value and Corporate social responsibility does not have any influence to the firm value. The leverage has significant negative impact to the influence of corporate governance (GCG) to the firm value and The leverage does not have any impact to the influence of corporate social responsibility (CSR) to the firm value.Keywords: good corporate governance, corporate social responsibility, leverage, firm value.
PENGARUH PROFITABILITAS, SOLVABILITAS, SIZE, KOMITE AUDIT, KOMPLEKSITAS OPERASI DAN OPINI AUDITOR TERHADAP AUDIT DELAY Yohaniar, Eliana; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
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This research is meant to examine the influence of profitability, solvability, audit committee, operation complexity and auditor opinion to the audit delay through the annual financial statement which has been prepared by consumer goods companies which are listed in IDX in 2013-2016 periods. The population of this research has been obtained by using purposive sampling method on consumer goods companies which are listed in IDX in 2013-2016 periods and based on the predetermined criteria there are 34 consumer goods companies which have been selected as samples with 4 consecutive years of observation so 136 observation objects have been obtained. The data is the secondary data in the form of annual financial statement of the company which has been obtained from IDX. The analysis has been carried out by using multiple linear regressions with its significance level is 5% and the application instrument of SPSS. The result of the research shows that the audit committee gives negative influence to the audit delay meanwhile the variables of profitability, solvability, size, operation complexity and auditor opinion does not gives any influence to the audit delay. Simultaneously the independent variables give significant influence to the dependent variable with its significance level is 0.011.Keywords: Audit delay, financial ratio, size, audit committee, auditor opinion.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Kuriah, Hanik Lailatul; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test the influence of the characteristic of the company and the corporate social responsibility to the aggressiveness tax of a company. Characteristic of the company uses firm size, leverage, and capital intensity. The population of this research is the entire manufacturing companies which are listed in Indonesia Stock Exchange (IDX). The sample collection technique has been done by using purposive sampling and 25 companies have been obtained as sample criteria during 2010-2014. The hypothesis test has been done by using multiple linear regressions analysis technique. The result of this research shows that firm size and leverage have significant influence to the tax aggressiveness; it means that the size of a company will influence the tax aggressiveness level in each company. Leverage uses debt to minimize tax burden of companies even more likely to lead aggressively against the corporation tax. Meanwhile, capital intensity does not have any influence to the tax aggressiveness, it means the company is not accidentally save a large proportion of assets for tax evasion, but the company uses fixed asset for the operational objectives of the company. CSR has significant but negative influence to the tax aggressiveness, it means that the company applies CSR costs for the benefit of society and the company does not on purpose to conduct tax aggressiveness through the costs which has been spent for CSR program.Keywords: Characteristics of the Company, Corporate Social Responsibility, Tax aggressiveness, Effective Tax Rate, Tax Avoidance.
KINERJA KEUANGAN, NILAI PERUSAHAAN: CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Hardianti, Vitria; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to test the impact of the disclosure of corporate social responsibility and good corporate governance on the influence of financial performance to the firm value. In this research, good corporate governance is measured by using proxy is managerial ownership (KM) and Independent commisioner (KI). The fianncial performance is measured by using proxy return on asset (ROA). Meanwhile, firm value is measured by using price book value (PBV).In this research, the sample collection technique has been determined by using purposive sampling, and based on the determined criteria the amount of observations are 23 manufacturing companies in the basic industries and chemicals sector which are listed in Indonesia Stock Excahnge (IDX) in 2011-2014 periods. Based on the result of the research it can concluded that the financial performance (ROA) has signifcant psoitive influence to the firm value (PBV). Corporate social responsibility (CSR) has an impact of the positive influence offinancial performance to the firm value. Good Corporate Governance (KM) has an impact to the positive influence of financial performance to the firm value. Good Corporate Governance (KI) does not haveany impact to the positive influence of financial performance to the firm value.Keywords: Financial Performance, Firm Value, corporate social responsibility, managerial ownership, independent commissioner.
PENGARUH PROFITABILITAS, LEVERAGE DAN DIVIDEN TERHADAP REAKSI PASAR Magno, MelaniaAmaral Belo; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
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This research is meant to examine the influence of profitability, leverage and dividend to the market reaction. The samples are 30 go public manufacturing companies which are listed in Indonesia Stock Exchange in 2010-2014 periods. The multiple linear regressionshas been applied as the statistic method to examine variables which influence stock price. The normality assumption test, multicolinearity, heteroscedasticity and autocorrelation show that there are variable differences so that the value of the stock price, profitability, divident and leverage becomes Log or Ln. The result of the research shows that partially the variables i.e. profitability and dividend have positive influence to the market reaction. It is shown by the result of t test of profitability variable is 2.140 with its significance 0.034 <0.05. Meanwhile, dividend variable is 10.176 with its significance of 0.000 <0.05. The leverage variable based on hypothesis test shows that it does not have any significant influence the market reaction. This is shown by the result of the t test is -0.683 with its significance is 0.495 > 0.05.Keywords: Profitability, Leverage, Divident, Market Reaction, Stock Price.
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Prasekti, Rizky Putri; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 5 (2015)
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This research is meant to find out the influence of Good Corporate Governance, Corporate Social Responsibility, and financial performance to the firm value. The firm value is measured by using Tobin’s Q ratio. The population is the manufacturing companies which are listed in Indonesia Stock Exchange (IDX) during 2009-2013 periods. The samples are 41 manufacturing companies which have been selected by using the purposive sampling method with the criteria i.e.: first, the company which has published its annual report consecutively; second, the company which has conducted CSR disclosure during 2009-2013 periods; and finally, the company which presents its financial statement by using Rupiah currency. Based on the result of the multiple linear regressions analysis, it has been found that: first Good Corporate Governance has negative influence to the firm value; second, Corporate Social Responsibility has positive and significant influence to the firm value; third, Return on Assets has positive influence to the firm value; and finally, Return on Equity has negative influence to the firm value.Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance, and Firm Value
PENGARUH KUALITAS SISTEM INFORMASI DAN PENGETAHUAN AKUNTANSI TERHADAP KUALITAS INFORMASI AKUNTANSI Lestari, Agustina Dwi; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
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The purpose of this research is to examine the influence quality of computerized information system and theaccounting knowledge to the quality of accounting information which is done by using perceived ease of use asthe intervening variable. The data analysis has been done by using regression analysis with the causal stepmethod which has been developed by Baron and Keny (1986). The independent variables are: the quality ofinformation system (KSI), and the accounting knowledge (PA), the dependent variable are: the quality ofaccounting information (KIA), and the intervening variable: perceived ease of use.The result of the researchshows that directly the quality of information system and also the accounting knowledge variablessimultaneously do not have any significant influence to the quality of accounting information. Indirectly thequality of computerized information system and also acounting knowledge simultaneously has significantinfluence to the quality of accounting infrmation through perceived ease of use. The perceived ease of use variableis proven as the intervening variable which is shown by the regression model 3 on t test shows that theindependent variable of quality of information system and accounting knowledge do not have any significantinfluence when the simultaneous test has been done by using perceived ease of use variable.Keywords: System of Accounting Information, Accounting Knowledge, Perceived ease of use, Quality ofAccounting Information.
Co-Authors - Soelistyo Akhmad Riduwan Ali, Mujahid Zaid Anak Agung Istri Sri Wiadnyani Andayani Andayani Ani Sumaryono, Ani Aulia Desy Windiati, Aulia Desy Azhari, Nurul Baihaqy, Ahmad Budi Riharjo, Ikhsan Budiyanto Budiyanto Budiyanto Budiyanto Buulolo, Artinus Dewi Noor Partiningsih, Dewi Noor Dian Agustia Endra Wahyu Ningdiyah Erlina Tiara Intan Sari, Erlina Tiara Intan evelyn wijaya Evelyn Wijaya Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul Febiyanti Nurul Fajri Febriana Tansyawati, Febriana Febriansyah, Erwin Fidiana, Fidiana Frisca Rini Setiani, Frisca Rini Hanik Lailatul Kuriah, Hanik Lailatul Hardian, Ananda Putra Hellen Hellen Henrikus Herdi, Henrikus Herdirinandasari, Sherla Sherlia Hermanto, Suwardi Bambang Hilda Mala Ariani, Hilda Mala Ida Gusti Bagus Ngurah Dwijendra Ikhsan Budi Riharjo Indah Puji Lestari Irena Shannan Jessica KHOMSIYAH KHOMSIYAH Kiki Prasilya Putri, Kiki Prasilya Kirana, Vega Candra Kusumo, Wahyu Kencono Rukmi Hadi Lailatul Amanah, Lailatul Laka, Marta Dea Lu Mapa Wasa Langgeng Prayitno Utomo Lestari, Agustina Dwi Lidiawati, Novi Luluk Khoiriyah Maratus Zahro Masluha, Siti Maswar Patuh Mega Maranda Suwandi Meita Wahyu Rindawati, Meita Wahyu MelaniaAmaral Belo Magno, MelaniaAmaral Belo Mildawati, Titik Mimelientesa Irman Moses Dicky Refa Saputra, Moses Dicky Refa Nauw, Ester Trivona Nenny Syahrenny Nidia Midiantari Ningdiyah, Endra Wahyu Norma Dwi Yustiningarti, Norma Dwi Nuning Nur Chayati, Nuning Nur Nur Laily Nur Laily Nur Laily Nurizza Arsyi Isnaini Permana Tedjo Dwi Pamungkas S. Prasekti, Rizky Putri Pratama, Lily Nanda Priyadi, Maswar Patuh Priyono Priyono Rachmat Yusuf Kresno Wibowo Rika Rahayu Rochdianingrum, Widhi Ariestianti Rosaliani Puspitasari, Rosaliani Ruticha Safitri, Ruticha Safitri, Indah Samsul Arifin Satria, Vinza Hedi Selvya Violita, Selvya Setyaningsih, Riska Dewi Silviana, Rima SOELISTYO SOELISTYO Sri Mulyati Suhartanti, Tutut Sujarwo, Rosalina Ariesta Sunaini Hayati Arsani, Sunaini Hayati Suryanto, Prasetyo Dwi Susanti Permatasari, Susanti Suwardi Bambang Suwitho, Suwitho Teddy Chandra Thaharah, Nina Triyonowati Triyonowati Triyonowati Triyonowati Triyonowati, Triyonowati Ummah, Dian Nur Hanifatul Vitria Hardianti, Vitria Wahidahwati Wahidahwati Wahidahwati Wahidahwati Wahidawati, Wahidawati Wimba Respatia Yohaniar, Eliana Yuni Tri Lestari, Yuni Tri Zaylani, Ahmad Zummatul Atiqoh, Zummatul