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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Akademi Akuntansi (JAA) JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Muhammadiyah Riau Accounting and Business Journal Prosiding Conference on Research and Community Services RATIO: Reviu Akuntansi Kontemporer Indonesia Jurnal Pengabdian Masyarakat Nusantara Indonesian Journal of Business Analytics (IJBA) Review of Applied Accounting Research
Siti Nur Azizah
Universitas Muhammadiyah Purwokerto
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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The Effect of Firm Size and Corporate Governance Structure on Corporate Social Responsibility Disclosures Reghita Nabilla Shafira; Siti Nur Azizah; Sri Wahyuni; Hadi Pramono
Muhammadiyah Riau Accounting and Business Journal Vol 2 No 2 (2021): Muhammadiyah Riau Accounting and Business Journal: April - September
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v2i2.2456

Abstract

The purpose of this study is to empirically prove the effect of firm size and corporate governance structure (such as board of commissioner size, institutional ownership and managerial ownership) on corporate social responsibility (CSR) disclosure. The samples in this study were the mining companies listed in the Indonesia Stock Exchange in 2017-2019 using the purposive sampling method. Based on the criteria, there were 58 samples of research data. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicated that company size, institutional ownership, and managerial ownership have no effect on CSR disclosure. Meanwhile, the size of the board of commissioners has a positive effect on CSR disclosure.
PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS INDEPENDEN, DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA Laras Clara Intia; Siti Nur Azizah
Jurnal Riset Keuangan dan Akuntansi Vol 7, No 2 (2021): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v7i2.4860

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dewan direksi, dewan komisaris independen, dan dewan pengawas syariah terhadap kinerja keuangan perbankan syariah indonesia. Kinerja keuangan diproksikan menggunakan ROA, populasi dalam penelitian ini adalah perbankan syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) di Indonesia yang beroperasi pada tahun 2017-2019. Teknik pengambilan sampel menggunakan teknik purposive sampling, dan diperoleh 42 sampel. Metode analisis yang digunakan unutk menguji hipotesis adalah regresi linear berganda. Hasil penelitian ini menunjukan bahwa dewan direksi tidak berpengaruh terhadap kinerja keuangan, dewan komisaris independen berpengaruh positif terhadap kinerja keuangan, sedangkan dewan pengawas syariah tidak berpengaruh terhadap kinerja keuangan. Kata Kunci: Dewan Direksi, Dewan Komisari Independen, Dewan Pengawas Syariah dan Kinerja Keuangan.
Ukuran Perusahaan, Kecukupan Modal, Risiko, Dan Stabilitas Keuangan Bank Syariah Di Indonesia Chandra Budi Oktavionita; Siti Nur Azizah; Iwan Fakhruddin; Hardiyanto Wibowo
Jurnal Akademi Akuntansi Vol. 5 No. 1 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i1.19003

Abstract

This study aims to examine the effect of firm size, capital adequacy, financing risk, and firm stability on profitability based on stakeholder and agency theory. This research is a quantitative study on Islamic banking companies in Indonesia in 2017-2020 with a purpose sampling technique of 14 Islamic Commercial Banks (BUS) registered with the Financial Services Authority. Analyzed using panel data regression. The results of this study indicate that firm size and capital adequacy have a positive effect. Meanwhile, financing risk and stability did not show any effect on profitability. This empirical study contributes to the theory and practice of companies. These findings can also be a reference for the government as a policy maker.
The Effect Of Ownership Structure On The Performance Of Intellectual Capital Astian Yosi Meilani; Siti Nur Azizah; Hadi Pramono; Bima Cinintya Pratama
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.17897

Abstract

This study aims to show empirical evidence of the effect of managerial ownership, institutional ownership, foreign ownership and government ownership on intellectual capital performance as the dependent variable. This study relates the influence between these variables by expanding the concept and understanding of Resource-Based Theory, Agency Theory and Stakeholder Theory. The sample in this study is the mining sector companies listed on the Indonesia Stock Exchange in 2016-2019 using purposive sampling technique, namely selecting samples with certain criteria to get more valid results. The data analysis technique used is the classical assumption test, then the results are analyzed using multiple regression analysis to prove the influence between variables by utilizing an accurate SPSS application. The results of this study indicate that institutional ownership and foreign ownership have a positive effect on intellectual capital performance in mining companies, while managerial ownership and government ownership do not show any effect on intellectual capital performance in mining companies in Indonesia. This research contributes to the theory and practice of companies in the conduct of business. However, this study has not been able to prove the influence of managerial and government ownership on intellectual capital performance, so that further research can consider other corporate sectors whose managerial and government ownership is quite dominant.
THE EFFECT OF EARNING VOLATILITY, INCOME SMOOTHING AND EARNING PERSISTENCE ON EARNINGS QUALITY Yoga Joko Sasongko; Siti Nur Azizah; sri Wahyuni; Ira Hapsari
Review of Applied Accounting Research (RAAR) Vol 1, No 1 (2021): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7167.086 KB) | DOI: 10.30595/raar.v1i1.11719

Abstract

This study aims to examine the effect of earnings volatility, smoothing earnings and earningspersistence. The independent variables used in this study are earnings volatility, income smoothingand earnings persistence. The dependent variable used in this study is earnings quality. Themethod uses secondary data in annual reports or financial reports that have been published byIslamic banking companies listed on the Indonesia Stock Exchange for the period 2016-2019. Thesampling technique used in this study was purposive sampling, while the analysis used in this studywas multiple regression. The results of hypothesis testing showed that earnings volatility has apositive effect on earnings quality. Income smoothing has a positive effect on earnings quality.Earnings persistence does not affect earnings quality
COMPANY SIZE, MANAGERIAL, INTITUTIONAL OWNERSHIP AND ENVIRONMENTAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES Liana Mariam Ulfa; Siti Nur Azizah; Ira Hapsari
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.752 KB) | DOI: 10.30595/raar.v1i2.11863

Abstract

The purpose of this study is to empirically prove the effect of firm size, board size, institutional ownership, and managerial ownership on CSR disclosure. The sample in this study were mining companies listed on the Indonesia Stock Exchange in 2015-2019 using the purposive sampling method. Based on the criteria, there were 67 samples of research data. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. This study shows that, partially, company size, institutional ownership, and managerial ownership do not affect CSR disclosure. Meanwhile, the environmental performance has a positive effect on CSR disclosure
Improvement of Literacy, Numeracy and Life Skills of "Sanggar Belajar" Students in Malaysia Siti Nur Azizah; Rizqia Mumfaza; Rizkika Ahsanu Amala; Roisah Roisah; Valya Hanindita Agustin; Nurmelinia Nurmelinia; Farida Safitri; Nurul Hidayah
Jurnal Pengabdian Masyarakat Nusantara Vol. 3 No. 1 (2023): Februari-Juli 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v3i1.1078

Abstract

Teachers have an essential role and majorly influence the quality of learning. The SB Hulu Kelang and At-Tanzil Kg Lindungan are new learning centers with limited teachers. The teacher's skills in stimulating the development of children's literacy, numeracy, and life skills are limited, even though these three components are needed in this digital era. This international partnership community service (PKM-KI) aims to strengthen Teacher Skills in Stimulating the Development of Literacy, Numeracy, and Life Skills at the SB Hulu Kelang and At-Tanzil Kg Lindungan, Selangor, Malaysia. This PKM K-I service involved one lecturer and seven students. The method of implementing community service is carried out through several stages, namely, (1) initial mapping of partners' conditions, equalization of perceptions and coordination of partner problems, (2) debriefing for students about stimulating literacy, numeracy, and life skills in children, then practical students, (3) mentoring by the service team to students and teachers regarding literacy, numeracy, and life skill stimulation techniques, (4) students were deployed to the location to provide practical examples of teaching literacy, numeracy, and life skills to children (5) the teacher accompanied by the service team observed the learning process carried out by students, (6) the teacher applies various teaching methods, (7) the results of the application are evaluated for further learning improvement. The conclusion from the dedication shows that the understanding & pedagogical skills of SB Hulu Kelang and At-Tanzil Kg Lindungan teachers have increased. SB Hulu Kelang and At-Tanzil Kg Lindungan teachers can apply Best Practices, use learning innovations and modeling techniques, and integrate technology in learning that has never been done before. Students are delighted because the teacher delivers literacy, numeracy, and life skill activities in a fun, easy, and exciting way and challenges children's understanding.
The Effect of Financial and Non-Financial Performance on Islamic Social Reporting Caesara Insan Juniar; Iwan Fakhruddin; Suryo Budi Santoso; Siti Nur Azizah
Indonesian Journal of Business Analytics Vol. 3 No. 2 (2023): April, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i2.2223

Abstract

The development of sharia banking is the reason for the need for disclosure of social responsibility in accordance with sharia principles. This study aims to empirically examine the influence of Profitability, Liquidity, Leverage and Sharia Supervisory Board Size on Islamic Social Reporting in Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK). The theoretical basis used in this research is Legitimacy Theory and Shari'ah Enterprise Theory. This study used a purposive sampling method so that a sample of 11 banks was obtained during the 2017-2021 period. In this study using secondary data and data analysis method used is multiple linear analysis. The research results show that Profitability has a negative and significant effect on Islamic Social Reporting and Liquidity has a positive and significant effect on Islamic Social Reporting . Meanwhile, Leverage and Size of the Sharia Supervisory Board each do not have a significant effect on Islamic Social Reporting.
Co-Authors Amalia Utami Ani Kusbandiyah Astian Yosi Meilani Azmi Fitriati Caesara Insan Juniar Chandra Budi Oktavionita Dhanti, Kurnia Ritma Erny Rachmawati Farida Safitri Hadi Pramono Hardiyanto Wibowo Herlina Herlina Ira Hapsari Ira Hapsari Iwan Fakhruddin Laras Clara Intia Liana Mariam Ulfa Monika Ayu Lestari Nur Isna Inayanti Nur Isna Inayati Nur Laeli Apriani Nurmelinia Nurmelinia Nurul Hidayah Pratama, Bima Cinintya Purnama, Dendi Rahmadanti, Dwinta Ayu Reghita Nabilla Shafira Rizkika Ahsanu Amala Rizqia Mumfaza Roisah Roisah Septiana Mukaromah sri Wahyuni Sri Wahyuni Suryo Budi Santoso Tiara Nur Aziza Valya Hanindita Agustin Yoga Joko Sasongko Yulia Nurcahyani