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PENGARUH KOMPETENSI, INDEPENDENSI, TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI MODERASI Saifudin Saifudin; Aprih Santoso; Dione Jeanette Violita
JURNAL LENTERA BISNIS Vol 11, No 3 (2022): JURNAL LENTERA BISNIS, September 2022
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v11i3.638

Abstract

This study aims to examine the effect of independence competence and time budget pressure on audit quality with auditor ethics as a moderating variable. The population in this study were all auditors who worked at the Public Accounting Firm in Semarang. Sampling was done using convenience sampling method and obtained a sample of 70 respondents. The primary data collection method was conducted through a survey method using a questionnaire. The data obtained were analyzed using using the absolute value difference test to test the effect of the moderating variable through SPSS 25. Based on the analysis and hypothesis testing, it can be concluded from the results of this study that competence has an effect on audit quality, while independence and time budget pressure have no effect on audit quality. Auditor ethics moderates the effect of competence and independence and time budget pressure on audit quality.Keyword : Competence, Independence, Budget,  Ethics, Audit
MENAKAR PERAN KINERJA PEMBIAYAAN SYARIAH DALAM MENINGKATKAN PROFITABILITAS BANK SYARIAH Ahmad Haris; Ardiani Ika Sulistyawati; Aprih Santoso
JURNAL STIE SEMARANG Vol 12 No 3 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v12i3.455

Abstract

The research objective was to prove the effect of mudharabah financing, musyarakah financing and ijarah financing on the profitability (ROA) of Bank Muamalat Indonesia. The research object is Bank Muamalat Indonesia which is a Sharia Commercial Bank (BUS). Bank Muamalat Indonesia data is in the form of quarterly financial reports for the 2012-2019 period, so there are 32 sample data. This study uses secondary data with documentation methods. Data analysis used the classical assumption test (normality / Kolmogorov-Smirnov test, multicollinearity test, heteroscedasticity test, autocorrelation test - Durbin-Watson); Hypothesis testing (t and F tests) and coefficient of determination (R2) as well as multiple linear regression analysis. The results of the study are mudharabah and ijarah financing have no effect on the profitability (ROA) of Bank Muamalat Indonesia, meanwhile, musharaka financing has a negative effect on the profitability (ROA) of Bank Muamalat Indonesia in 2012-2019
PENELUSURAN PENENTU RETURN SAHAM Muhamad Irfan faidh; Yulianti2 Yulianti2; Sri Yuni Widowati; Aprih Santoso
JURNAL STIE SEMARANG Vol 13 No 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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

Abstract

Penelitian ini bertujuan untuk mengetahui Current Ratio (CR), Earning Per Share (EPS), Price Earning Ratio (PER), Debt To Equity Ratio (DER), dan risiko sistematis return saham tahun 2015-2018. Populasi dalam penelitian ini adalah 25 perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dengan jumlah 11 perusahaan yang memenuhi kriteria sampel. Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan Current Ratio (CR), Earning Per Share (EPS), Price Earning Ratio (PER), Debt To Equity Ratio (DER) tidak berpengaruh terhadap return saham, sedangkan risiko sistematis berpengaruh terhadap return saham.
SISTEM PENGENDALIAN INTERNAL PEMBIAYAAN MURABAHAH PT BPR SYARIAH PADA MASA PANDEMI COVID-19 Saifudin Saifudin; Aprih Santoso; Ardiani Ika Sulistyawati; Nurul Khamim
JURNAL STIE SEMARANG Vol 14 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/stiesmg.v14i2.551

Abstract

This research was conducted at the head office of PT BPRS Bina Finansia in the marketing and remedial segment. The reason for this research is to analyze the internal control system of murabahah financing in 2018-2020. This study uses qualitative methods,by using triangulation of methods and data sources, these are observation, interviews and documentation. Informant research is based on the principles of appropriateness and adequacy, there are 8 people in this research of basic informant’s principle. The results of this reasearch lead that internal control system towards financing of murabahah at PT BPRS Bina Finansia is still not working out in a good way. Lack of control to collect murabahah financing administration and lack of client charging become a factor of bad debs occur, causing an increase problem of financing
KAJIAN EMPIRIS DETERMINAN KONSERVATISME AKUNTANSI DI BURSA EFEK INDONESIA Putri Angkasawati; Ardiani Ika Sulistyawati; Aprih Santoso
BBM (Buletin Bisnis & Manajemen) Vol 8, No 2 (2022): Vol 8, No 2 (2022): Vol. 8 No. 2, Tahun 2022
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v8i2.424

Abstract

This study aims to empirically examine the factors that influence the application of conservatism in accounting in companies. These factors are leverage, company size, capital intensity, liquidity, growth opportunities, and financial distress found in natural resource and service sector companies listed on the Indonesia Stock Exchange in 2014-2018. This research was conducted with a purposive sampling method. Data collection techniques using secondary data. Data was obtained from natural resource and service sector companies from 2015-2019 which were listed on the IDX. Multiple Linear Regression method using SPSS 25. he results of this study leverage, liquidity and financial distress have a significant effect on accounting conservatism, while company size, capital intensity and growth opportunities do not have a significant effect on accounting conservatism.
ISLAMIC COMMERCIAL BANKS: AN ANALYSIS THE DETERMINANTS OF PROFIT DISTRIBUTION MANAGEMENT Aprih Santoso; Joko Samboro
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 10, No 1 (2022): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v10i1.13495

Abstract

The study examines the effect of Capital Adequacy Ratio (CAR) on Profit Distribution Management (PDM) with Return on Assets (ROA) as a mediating variable in Islamic Commercial Banks (BUS) for the 2010-2020 period. The population includes all BUS in Indonesia registered with the Financial Services Authority (OJK), which successively reports 9 BUS financial statements. The sampling technique used is purposive sampling. The analysis technique used is path analysis. The results showed that CAR had a positive and significant effect on ROA.On the other hand, CAR and ROA positively and significantly impact PDM. Else, ROA can mediate the effect of CAR on PDM. Information and evaluation of the company's financial performance minimize error decisions.
Measuring The Determinants of Earnings Management Ardiani Ika Sulistyawati; Aprih Santoso; Arief Himmawan Dwi Nugroho
Quantitative Economics and Management Studies Vol. 3 No. 5 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.163 KB) | DOI: 10.35877/454RI.qems1002

Abstract

The purpose of this research is to investigate the impact of profitability, leverage, deferred tax expense, tax planning on earnings management. The research sample consisted of 12 manufacturing companies on the IDX for the period 2018 - 2020. Data on the company's annual financial statements, 33 data were obtained which were analyzed before outliers, and 26 data were analyzed after outliers. Methods of data analysis using classical assumption test, hypothesis testing and multiple linear regression. The research results show that profitability has a significant positive effect, deferred tax expense has a significant negative effect, leverage and tax planning have no significant effect on earnings management
industri MEASURING THE ROOTS OF PERFORMANCE DETERMINANTS OF CREATIVE SMALL INDUSTRY FINANCIAL ACCESS BASED Teguh Ariefantoro; Aprih Santoso; Adhi Pradiptya
Cakrawala Management Business Journal Vol 5 No 2 (2022): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v5i2.226

Abstract

The purpose of this study is to examine the effect of financial access on financial performance with financial literacy as moderating variables in small creative industries in Semarang. The research sample was 103 people who were obtained by purposive sampling technique, namely respondents who took credit for the authority of the Semarang City Government program. Data were analyzed using MRA (Moderated Regression Analysis) analysis. The result of this research is that financial access has an effect on financial performance. Financial literacy are able to moderate the effect of financial access on financial performance in small creative industries in Semarang.
Ownership of Management as a Moderating of Impact Profitability to Firm Value Aprih Santoso; Nurhidayati Nurhidayati
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 9 No. 1 (2022): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v9i1.8314

Abstract

The rsearch to test the moderation of management ownership to impact profitability to firm value. Data used is secondary data. Population is manufacturing companies whose shares are on IDX during 2016-2020. The advantage of sampling with data pooling is that by obtaining a larger number of samples, it is hoped that it will increase the strength of the test. The sampling technique in this study used purposive sampling: Manufacturing companies with ownership composition shares, which are owned by management in the firm with a total of more than 1% of the total outstanding shares. Firm value is influenced by profitability, if profitability increases, it will have an impact to increasing firm value. Management ownership is proven not to moderate the impact of profitability to firm value, that impact profitability on firm value is not significantly strengthened by the interaction of management ownership variables so that management ownership is not a moderating in interaction profitability to firm value. Firm value will increase, influence of profitability to firm value can lead to positive sentiment for investors, investors managers should continue to work hard, so the firm value can increase.
Penyuluhan Pelaporan Keuangan Berbasis Pemberdayaan Kelompok Wanita Tani Aprih Santoso; Sri Yuni Widowati; Saifudin Saifudin
Dharma Sevanam : Jurnal Pengabdian Masyarakat Vol 1 No 01 (2022): Juny 2022
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.697 KB) | DOI: 10.53977/sjpkm.v1i01.555

Abstract

PkM aims to disseminate science and technology and at KWT Ceria Pagersari Village, Patean District, Kendal Regency so that members of the Ceria Women Farmers Group can prepare financial reports correctly. It is hoped that the results of this PkM are that members of the Ceria Women Farmers Group will be able to understand financial statements and be able to prepare financial reports for the Women Farmers Group. The PkM technique uses extension techniques by presenting the material by the PkM team at the Faculty of Economics, University of Semarang (USM). Besides that, discussions were also held with members of the Ceria Women Farmers Group by the PkM Team of the USM Faculty of Economics. Feedback is done through filling out a list of questions. As a result, the realization of the PkM on the presentation of the material face-to-face and through filling out the list of questions has shown that the members of the Ceria Women Farmers Group have said that the PkM goals have been realized, because the Ceria Women Farmers Group members have benefited, namely the increase in skills related to report generation. finance. The Ceria Women Farmer's Group, Pagersari Village, Patean District, Kendal Regency, has been able to independently prepare its financial reports.
Co-Authors Abdul Karim Ades Rajayana Adhi Widyakto Adhi Widyakto Adhitya Hendra Adi Setya Pamungkas Aditia Yusuf Setiawan Aditya Irfansyah Adolmando S. Amaral Adria Wuri Lestari Adrian Polim Aep Saefullah Afif Nur Rokhman Agus Hitopa Sukma Agusrina, Yohana Ahmad Budiono Ahmad Ershaid Nusair Ahmad Haris Ainun Muawanah Akriana, Fajar Albert Albert Alfan Bachtiar Alfiana Alfiana Alfiana Alfiana Ali Umar Dhani Amaral, Leonardo Bele Bau Anakka Nur Koliq Anandha Anandha Andre S Nugroho Andre Setyo Nugroho Anggraeni, Neni Anies Khaqul Yaqinah Anies Khaqul Yaqinah Annisa Ulfa Antonius Francis Rumapea Ardiani Ika Sulistyawati Ardiyanto, Agil Ari Beni Santoso Ari Purwanti Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Arif Budiarto Arifiani, Bita Sari Kusuma Aristi Aprilia Asmaraputri Armiella, Adestya Ayu Arwin Tannuary Asri Ady Bakri Astuti, Selvy Indah Purwaning As’ad, Ihwana Aulia Nurlaili Kusuma Wardani Azhar Affandi Barus, Imelda Baskoro, Arbi Leo Bastanta Prawira Tarigan Bita Sari Kusuma Arifiani Budi Wahono BUDI WIBOWO Butar Butar, Ribka Sari C. Tri Widiastuti Chamami, M Rikza Chandra Murdiono Lisabe Chevy Herli Sumerli Citra Rizkiana Cristino Gusmao Cristino Gusmao Cristino Gusmao Cristino Gusmao Danang K Daryono Daryono David Triyono DC. Kuswardani Deddy Mendai Zuhriansyah Dede Hertina Dede Yusuf Maulana Denok Sunarsi Desi Anjarwati Desi Astuti Devi Ika Agustina Devvy Rusli Dian Indriana Hapsari Dian Triyani Dian Triyani Triyani Diana Puspitasari Dicky Jhon Anderson Butarbutar Didik Suhariyanto Dione Jeanette Violita Dipa Teruna Awaloedin Dipa Teruna Awaludin Djoko Santoso Djoko Santoso Djoko Santoso Djunaidi, Firman Gazali DWI MURTINI Dwi Norcahyaningsih Dwi Widi Pratito Sri Nugroho Edy Mulyantomo Edy Suryawardana Eka Puspita Sari Ekdjaja, Margarita Eko Sutrisno, Eko Elsa Yuniarti Emaya Kurniawati Emaya Kurniawati Emaya Kurniawati, Emaya Endah Yunianti Endang Tri Widyarti Ericke Fridatien Erina Alimin Evi Maulida Yanti Eviatiwi Kusumaningtyas Sugiyanto Faidh, Muhamad Iran Ferry Agus Setiawan Fitriyah Nurhidayah Flourien Nurul Ch Fridatien, Ericke Guruh Pambudi Gusmao, Cristino Handayani, Ratih Hapsari Hanifah, Risti Ulfi Hanik Ati Haris Murwanto Paramitayana Harling, Vina N. Van Hartono Hartono Hartono, Drajat Hartoto, Witjaksono Eko Harun Samsudin Hendra, Adhitya Herawati Herawati Herni Utami Rahmawati Hiswanti Hiswanti Ichsan Iin Indri Lestari Ika Khoirul Islamiyah Ika Khoirul Islamiyah Ikhwan Wicaksono Ilham Rahim Illyasa, Nizar Indarto Indarto Indarto Indarto Indarto Indarto Indarto Indarto Indarto Indraya Indraya Indraya, Indraya Indriyani Indriyani Intan Sujarwati Irsyad Kamal Iswahyu Pranawukir Iswahyu Pranawukir Joko Samboro Judijanto, Loso Juwariyah, Nurul Kampono Imam Yulianto Kampono Imam Yulianto Kridasusila, Andy Kuraesin, Arlis Dewi Kusnilawati, Nunik Kusnilawati, Nunik Kuswardani, D.C. Kuswardani, Dc Kuswardani, DC. Kuswardani, Diah Cori Lestari , Erika Puji Liana Rokhawati Lis Nurkhasanah Lisa Sari Widowati LISTIANA SRI MULATSIH Loso Judijanto Lulus Prapti M Rikza Chamami M. Hasan Ma'ruf M. Hasan Ma'ruf M. Hasan Ma’ruf M. Rikza Chamami Malik, Yulianti Margarita Ekdjaja Maria Assumpta Wikantari Marno Nugroho Martins, Celeste Maria Maryati Maryati Maulida H, Ardiana Nur Meitri Yana Wardani Milati, Nela Aini Misidawati, Dwi Novaria Misnan Misnan Miswanto Miswanto Mohamad Ashar Amin Mohammad Sigit Taruna Muhamad Irfan faidh Muhammad Nurtanto Muslim Mutiasari Mutiasari Najihatul Faridy Nasution, Annio Indah Lestari Ngurah Pandji Mertha Agung Durya Nicko Albart Niko Putra Helambang Nila Anggreani Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdia Nirsetyo Wahdi Nirsetyo Wahdi Noor Harini Novaria, Novi Novrini Hasti Nugroho, Anton Priyo Nur Hasanah Nur Hidayat NUR KHOLIFAH Nur Laily Nur Rokhim Nur Rokhim, Nur Nurasiah Nurasiah Nurhayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurlaili Rahmi Nurul Afifah Nurul Khamim Nusair, Ahmad Ershaid Obing Zaid Sobir Ophilia , Karisma Pandu Adi Cakranegara Pantun Pipin Sri Sudewi Pradiptya, Adhi Prastiti, Dina Sita Pratito, Dwi Widi Purwantini, Sri Purwati Purwati Purwati Purwati Puspa Rini PUSPITASARI, WAHYU Putri Angkasawati Putri Nur Pratiwi Putri Pratiwi Rachmawati, Ika Anis Radjawane, Louise Elizabeth Rahayu, Rina Mukti Rahmad . Kurniawan Rahman, Taufikur Rahmanda Hasna Putri Ratih Pratiwi Ratna Novita Sari Ratna Wijayanti RATNA WIJAYANTI Ratnawati Ratnawati Rawi, Rais Dera Pua Reni Diah Kusumawati Reyna Dika Ridwan Ridwan Rifqi Aliza Syukhron Rimadanti, Shevina Rina Mukti Rahayu Rinawati, Tri Rinawati, Tri Rinawati, Tri Rinawati, Tri Risti Ulfi Hanifah Rita Meiriyanti Rizkiana, Citra Rokhawati, Liana Rorlen Rorlen Rorlen, Rorlen Rosalina Anindia Sari Kartika Rosyati Rr. Lulus Prapti NSS Rudy Haryanto Rustaniah S. Amaral, Adolmando Sabil Sabil Saddewisasi, Wyati Saddewisasi, Wyati Saefudin Saefudin Saefudin Saefudin Saifudin Saifudin Saifudin Sail Barodin Santi Susanti Santoso, Joko Sari Wulandari Sari Wulandari Sari, Ratna Novita SATRIYAS ILYAS Sattar Sattar Sattar Sattar, Sattar Selamat Muliadi Septi Ratnasari Septiana, Shella Shofwani, Siti Aniqoh Sholohah, Silvia Almar’atus Sijabat, Rauly Siskya Nanda Prasika Sispradana, Audi Redha Siti Farikah Siti Intan Nurdiana Wong Abdullah Siti Sofiatun Siti Zubaidah SOEDARMADI SOEDARMADI Souisa, Johanis Sri Purwantini Sri Sulasmi Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sujarwati, Intan Sukmadewi, Yudhitia Dyah Surjanti, Rr. Lulus Prapti Nugroho Setiasih Surjawati Suryanto Suryanto SUSANTO Susanto Susanto, Susanto Susilowati, Teti Susilowati, Tetty Suwarsito Syawal Zakaria Sylvia Kartika Dhamayanti Syukhron, Rifqi Aliza Taufikur Rahman Taufikur Rahman Teguh Ariefiantoro Teguh Ariefiantoro Teti Susilowati Totok Wibisono Tri Endang Yani Tri Rinawati Tri Rinawati Tuti Dharmawati Ulin Ulfa Utari, Vika Marselisna Vensy Vydia Vita Briliana Vivi Oktavianti Wahdi, Nir Setyo Wahdi, Nirsetyo Wahdi, Nirsetyo Wahdi, Nirsetyo Wardani, Meitri Yana Wayan Ardani Wenny Desty Febrian Febrian Wibisono, Totok Wibisono, Totok Widaryanti Widaryanti Widiastuti, C Tri Widiastuti, C. Tri Widowariti, Sri Yuni Widowati, Lisa Sari Widowati, Sri Yuni Widowati, Sri Yuni Widya Andelina Widyaswati, Rahmatya Windi NR Wardhani Witjaksono E.H Witjaksono E.H Witjaksono Eko Hartoto Wulandari, Iswahyuni Wyati Sadewisasi Yani, Tri Endang Yaqinah, Anies Khaqul Yeremia Wijayanto Yuantari, Catur Yudhitia Dyah Sukmadewi YUDI NUR SUPRIADI Yuli Budiati Yulianti Yulianti Yulianti Yulianti2 Yulianti2 Yunita Noviasari Zakky Fahma Auliya Zanbaina, Ghafira Zara Tania Rahmadi Zulhendri , Zulhendri