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All Journal WALISONGO INFERENSI Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER Walisongo: Jurnal Penelitian Sosial Keagamaan UNEJ e-Proceeding Jurnal Akuntansi dan Pajak FENOMENA Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business Journal of Contemporary Accounting Journal of Islamic Accounting and Finance Research ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Apssai Accounting Review (ApAR) FENOMENA: Jurnal Penelitian LEBAH International Journal of Applied Business and International Management
Siti Maria Wardayati
Faculty Of Economics And Business, University Of Jember, Jember, Indonesia
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Financial Distress and Earnings Management: The Role of Internal Control as Moderating Variable Feni Wilamsari; Siti Maria Wardayati; Agus Wahyu Winarno
International Journal of Social Science and Business Vol. 6 No. 3 (2022): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i3.46510

Abstract

Various types of potential risks, such as the COVID-19 pandemic we are currently facing, will ultimately affect the success of business performance. Therefore, in an effort to cover up these problems, managers sometimes make various efforts to maintain corporate image, one of which is earnings management. Earnings management actions are often seen as opportunistic behavior that harms many parties, especially investors. Using a sample of manufacturing companies listed on the Indonesian Stock Exchange for the period 2017-2019, this study investigates the effect of financial distress on earnings management behavior and further investigates the role of internal control as moderation. The results show that companies under higher financial distress pressure tend to have managers practice earnings management to cover up poor performance. In addition, the leverage control variable has an influence on earnings management. Internal control able to moderate the relationship between financial distress and earnings management. This study provides additional information on earnings management and the role of internal control for companies with financial distress. Furthermore, this research also has implications for regulators regarding the importance of internal control standards for companies.
THE FIG LEAF TEA: INNOVATION OF THE PLANT OF HEAVEN RICH IN BENEFITS AS AN OPTIMIZATION OF HALAL INDUSTRY Wasito Wasito; Siti Maria Wardayati; Alfi Arif; Septarina Prita Dania Sofianti; Iswi Hariyani; Mohammad Fiqkri; Raissa Aulia Salsabila; Nadya Astadewi Putri A
UNEJ e-Proceeding 2022: E-Prosiding Kolokium Hasil Penelitian dan Pengabdian kepada Masyarakat Periode II Tahun 2022
Publisher : UPT Penerbitan Universitas Jember

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

Abstract

The purpose of the service is to produce a teen tea business idea which is a healthy drink made from leaves that is rich in benefits, especially in increasing the body's immunity. Teen tea processing can be a means to increase the existence of fig leaves which are considered useless and cannot be processed. Teh Teen can be a solution to problems related to the low public interest in vegetables, especially people with unhealthy lifestyles and have a busy or busy daily life through the practical packaging of tea bags. The public can buy teen tea online or offline at an affordable price, which is IDR 10,000 for 5 pcs. Reviewing the human resource, marketing, operational and financial aspects of Teh Teen products is very feasible or feasible. The proof is in the aspect of the fund budget plan which always increases profits from year to year as well as the investment valuation analysis using the Payback Period Method that states that it is possible to run. Teh Teen's innovative products can support Indonesia's potential to become a halal industry and contribute to improving the Indonesian economy. The output of the dedication was in the form of a teen tea business plan product and won 2nd place in the Jember Islamic Economic Fair Contest at the University of Jember at the National level. Keywords: Fig Leaf Tea, Business plan product, halal industry
The internal control model of Islamic Boarding School Salafiyah Syafi’iyah Siti Maria Wardayati; Gunarianto Gunarianto; Abd. Mujib
Journal of Islamic Accounting and Finance Research Vol 4, No 2 (2022)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.13524

Abstract

Purpose - This research aims to find out the typical internal control practices rooted in the Salafiyah Syafi'iyah Sukorejo Islamic Boarding School (SSSIBS) and is offered to be a new model of internal control characterized with the unique values of the Islamic Institution (II).Method - This research uses a qualitative approach. The data are collected through observation, documentation, and interviews. These data collection techniques are carried out in two stages with 18 informants considered having sufficient experience in their departments, and good understanding of the research context.Result - The results found that the main element of the uniqueness of the SSSIBS is the spiritual value that underlies all activities in the II. In the element of spirituality, there are 4 categories, namely 1) the belief and attitude category, 2) practice category, 3) management category, and 4) IBS heritage category. All of these elements are bound as spiritual and become an effective fortress for the II in carrying out all its activities, and are known as Spiritual-based Internal Control.Implication - This research relates to leadership awareness on the importance of internal control to achieve the entity's goals, by constantly evaluating the understanding and implementation, and aligning them with spiritual values that characterize Islamic Institution.Originality - This research is the first study that reveals a new model of internal control in the SSSIBS.
The Effects of Profitability, Liquidity, Leverage, and the Pandemic on Financial Distress Ditio Adi Surya Wijaya Hadi; Muhammad Miqdad; Siti Maria Wardayati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.876

Abstract

This study was conducted to obtain empirical evidence on the effect of profitability, liquidity, leverage, and the COVID-19 pandemic on financial distress. This study refers to the object of research in the form of cyclical consumer sector companies listed on the Indonesian stock exchange from 2018 to 2020. The sample used in this study amounted to 35 companies with predetermined sample criteria. The analytical method used in this study is multiple linear regression analysis using the SPSS version 25 application. In this study, it was found that profitability and pandemic have an effect on financial distress, while liquidity and leverage have no effect on financial distress conditions. The results of this study are expected to be useful for interested parties to find out things that have an impact on financial distress.
Optimization of Selo Bonang Tourism in Panduman Village Through Identification and Construction of Singing Stone Valley Markus Apriono; Bayu Aprillianto; Regina Niken Wilantari; Nining Ika Wahyuni; Eko Suwargono; Isti Fadah; Siti Maria Wardayati; Intan Nurul Awwaliyah
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2023): AUGUST 2023
Publisher : Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v3i2.183

Abstract

Selo Bonang is one of the new tours that can be an attraction with various potentials possessed. Selo Bonang itself has a lot of potential, both from the cultural aspect, the topography of the location, then the variety of economic products sold by the local community, and there is a unique thing that has the potential to become iconic because it is still not found in other locations, namely the existence of stone sites that have tones and can be enjoyed in the Argopuro valley, the site is called "Singing Stone Valley". This devotion aims to compose and construct the musical stone arrangement into a harmonious tone. This activity will be useful in attracting tourists so that they can play musical instruments from natural stones with the natural atmosphere of the Argopuro valley.
DESAIN PENGUKURAN KINERJA PERUSAHAAN MEDIA TELEVISI DAERAH PADA BANYUWANGI TV DALAM KERANGKA BALANCED SCORECARD Ibanatuz Zuhro Siamu Mubarokah; Siti Maria Wardayati; Agung Budi Sulistiyo
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4416

Abstract

Banyuwangi TV performance measurement using traditional performance measurement only focuses on the financial. It has made an employee performance assessment which is commonly referred to as an Assessment manual. Manual assessment is a system of measuring or evaluating employee performance which is carried out manually by the company. This assessment is carried out every 6 months and has been running since 2019-2020. The purpose of this study was to analyze the performance measurement design of regional television media companies on Banyuwangi TV within the framework of the balanced scorecard. The author uses a qualitative method with a case study approach. The stages of performance measurement design include making company strategic goals based on the Balanced Scorecard, Company Strategy Map, process identification, making Key Performance Indicators (KPI) and weighting. In the perspective of the balanced scorecard, there are 4 perspectives, namely the financial perspective which produces 3 strategic objectives, the customer perspective produces 5 strategic objectives, the internal business process perspective produces 6 perspectives and the learning and growth perspective produces 4 strategic objectives. The formulation of key indicators that are compiled in key performance indicators (KPI) there are 25 KPIs consisting of 6 KPIs from a financial perspective, 7 KPIs from a customer perspective, 8 KPIs from an internal business perspective and 4 KPIs from a learning and growth perspective.
KAJIAN TEORITIS TENTANG UKURAN PERUSAHAAN DAN JUMLAH DEWAN DIREKSI TERHADAP KINERJA KEUANGAN PERUSAHAAN MELALUI PENERAPAN MODEL COSO ENTERPRISE RISK MANAGEMENT Frisma Novela Arisandy; Siti Maria Wardayati; Yosefa Sayekti; Alfi Arif; Warsito Warsito; Septarina Prita DS; Nining Eka Wahyuni
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5317

Abstract

This study aims to discuss the theory of Firm Size and the number Boards of Directors on the Company Financial Performance through COSO Enterprise Risk Management. This research was conducted to examine the factors that can support the Company Financial Performance. The focus of this research is on COSO ERM using a sampling technique conducted through the Enterprise Risk Management Division. This type of research uses a qualitative descriptive method with a theoretical study of the factors that affect the Company Financial Performance. The results of this study indicate that: 1) Company size plays an important role in supporting the Company Financial Performance. 2) Company size plays an important role in supporting the implementation of COSO ERM. 3) The number of Directors plays an important role in supporting the Company Financial Performance. 4) The number of directors plays an important role in supporting the Company Financial Performance. 5) The implementation of COSO ERM plays an important role in realizing the Company Financial Performance. From the results of the analysis for the next stage of development research, statistical tests will be carried out with SEM analysis.
Fenomena Komplain Nasabah PAYDI PT Axa Mandiri Financial Services terhadap Kinerja Perusahaan (Studi Kasus pada PT AMFS Jember Area) Fitria Tidarina; Siti Maria Wardayati; Alwan Sri Kustono
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4280

Abstract

This study aims to explore the complaint phenomenon from Axa Mandiri Finansial Services customer in the Jember area. This is a qualitative research with a case study approach. The research took place at the Mandiri Jember area form 2020 to 2021. Choosing field research to understand study in-depth situations . The researcher observes, records, interview, explores sources that are closely related to the events that occurred at that time. The result of this study that complaints have an impact on customer’s buying interest ad FA’s convidence to sell insurance products. RBC helps FA to assure customer that the company in the good condition. The Resechers found indication of fraud in several customer complaints cases. Finally, the implementation of EDS has proven to be affective in reducing the number of fraud and avoiding complaints in the future. FA need a condusive environment to get positive vibes to improve theirs performance. Their good performance help company to increase its solvency.
The internal control model of Islamic Boarding School Salafiyah Syafi’iyah Wardayati, Siti Maria; Gunarianto, Gunarianto; Mujib, Abd.
Journal of Islamic Accounting and Finance Research Vol. 4 No. 2 (2022)
Publisher : Universitas Islam Negeri Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2022.4.2.13524

Abstract

Purpose - This research aims to find out the typical internal control practices rooted in the Salafiyah Syafi'iyah Sukorejo Islamic Boarding School (SSSIBS) and is offered to be a new model of internal control characterized with the unique values of the Islamic Institution (II).Method - This research uses a qualitative approach. The data are collected through observation, documentation, and interviews. These data collection techniques are carried out in two stages with 18 informants considered having sufficient experience in their departments, and good understanding of the research context.Result - The results found that the main element of the uniqueness of the SSSIBS is the spiritual value that underlies all activities in the II. In the element of spirituality, there are 4 categories, namely 1) the belief and attitude category, 2) practice category, 3) management category, and 4) IBS heritage category. All of these elements are bound as spiritual and become an effective fortress for the II in carrying out all its activities, and are known as Spiritual-based Internal Control.Implication - This research relates to leadership awareness on the importance of internal control to achieve the entity's goals, by constantly evaluating the understanding and implementation, and aligning them with spiritual values that characterize Islamic Institution.Originality - This research is the first study that reveals a new model of internal control in the SSSIBS.
Performance improvement through internal control, experience and individual rank Wardayati, Siti Maria; Miqdad, Muhammad; Efendi, Husnul Irfan; Arisandy, Frisma Novela
Journal of Contemporary Accounting Volume 1 Issue 2, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss2.art4

Abstract

This research was conducted to see and assess the extent to wich employee performance can consistently maintain the quality of health centers that it provides. Moreover, it also aims to examine and analyze the effects of internal control, experience and individual rank factors on the employee performance using multiple regression analysis to test the hypothesis. This study uses simple random sampling method to obtain 37 respondents working at the Health Centers of Jember as the research samples. The data used are primary data obtained from the respondents directly through questioners. The results show that control activities and individual rank have significant effect on the employees performance, whereas control environment, risk assessment, information and communication, supervision, and experience do not significantly affect the employees performance at Health Centers of Jember. The implications of this research show that an increase in control activities and employees competence will improve the performance of the Health Center.
Co-Authors Abd. Mujib Abd. Mujib Afdhika Drajat Dwi Santoso Agung Budi Sulistiyo Agustriono, Aldi Ahmad Iskandar Rahmansyah Ahmad Roziq Alfi Arif Alwan Sri Kustono Arafi, M. Wahyu Rahmadani Is Arif Hidayatullah Arif Hidayatullah Arif Hidayatullah Arif Hidayatullah, Arif Arisandy, Frisma Novela Awwaliyah, Intan Bayu Aprillianto Ditio Adi Surya Wijaya Hadi Efendi, Husnul Irfan Elviera Is Mayarani Ernis, Frenni Feni Wilamsari Fitria Tidarina Frisma Novela Arisandy Ginanjar Bima Riyandaru Gunarianto Gunarianto Hari Sukarno Heni Heni heni heni Ibanatuz Zuhro Siamu Mubarokah Imro'atun Shoimah Intan Nurul Awwaliyah Isti Fadah Iswi Hariyani Ja’far Aziz Hariza, Ja’far Aziz Ja’far Aziz Hariza Ludfa Febriana Marieta Julianti Markus Apriono Mohammad Fiqkri Muhammad Miqdad Mujib, Abd. Nadya Astadewi Putri A Niken, Regina Nining Eka Wahyuni Nining Ika Wahyuni Nur Hisamuddin Nurul Alfiyah Prahesti, Lina Rendra Raden Andi Sularso, Raden Andi Raissa Aulia Salsabila Ririn Irmadariyani Rustianawati, Mutimmah Septarina Prita Dania Sofianti Septarina Prita DS Shita Silvia Nahdia Riesky Suwargono, Eko Wahyu Agus Winarno Warsito Warsito Wasito Wasito Whedy Prasetyo Wilantari, Regina Niken Winda Amilia Yosefa Sayekti Yosefa Sayekti Yulihantini, Dinna Tri Zainal Arifin