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All Journal Jurnal Wira Ekonomi Mikroskil Jurnal Akuntansi dan Pajak Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Applied Sciences in Accounting, Finance, and Tax Balance: Journal of Islamic Accounting Journal of Islamic Economics and Finance Journal of Islamic Economics and Finance Balance: Journal of Islamic Accounting
Khairina Nur Izzaty
STIE BANK BPD JATENG
Economics, Econometrics & Finance Social Sciences Other

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PENERAPAN ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA UMKM DENGAN TOTAL QUALITY MANAGEMENT SEBAGAI VARIABEL INTERVENING Fella Sifa Khoviani; Khairina Nur Izzaty
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 2 (2020): MAGISMA
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v8i2.84

Abstract

This study aims to determine the effect of the application of entrepreneurial orientation to the performance of MSMEs with total quality management (TQM) as an Intervening variable. In this study there are three variables, namely entrepreneurship orientation, TQM, and MSME performance. The population in this study is the food processing sector SMEs in the city of Semarang, with a sample of 64 respondents. The research model uses structural equation modeling (PLS-SEM) analysis which consists of an outer model and inner orientation on MSME performance, TQM has a positive effect on MSME performance, entrepreneurial orientation has a positive effect on TQM, and there is a positive influence on the role of TQM mediation in the application of entrepreneurial orientation to MSME performance.
PENGARUH GOOD CORPORATE GOVERNANCE DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD Pratomo Cahyo Kurniawan; Khairina Nur Izzaty
ECONBANK: Journal of Economics and Banking Vol 1 No 1 (2019): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v1i1.2

Abstract

This research was conducted to examine the effect of good corporate governance and internal control on fraud prevention. The study was conducted at BPR Gunung Rizki. A common problem in this study is that there are still cases of fraud that can threaten the company's going concern. The sampling technique used is total sampling using all members of the population. The technique of collecting data using a questionnaire distributed to all employees except the hygiene and security department. The analysis technique used is multiple linear regression analysis. The results of the analysis show that good corporate governance has a positive effect on fraud prevention. The results of the second analysis show that there is a positive influence between internal control and prevention of fraud.
Pengaruh Kinerja Keuangan, Struktur Kepemilikan dan Corporate Governance Terhadap Tingkat Kepatuhan Pengungkapan Transaksi Pihak Berelasi Pasca Konvergensi IFRS Khairina Nur Izzaty; Pratomo Cahyo Kurniawan
Jurnal Wira Ekonomi Mikroskil Vol 8, No 2 (2018): Volume 8 Nomor 2 Edisi Oktober 2018
Publisher : Lembaga Penelitian & Pengabdian pada Masyarakat (LPPM) Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.185 KB) | DOI: 10.55601/jwem.v8i2.572

Abstract

Tujuan dari penelitian ini adalah untuk menemukan bukti empiris pengaruh kinerja keuangan, struktur kepemilikan dan corporate govercance terhadap praktik pengungkapan pihak berelasi pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Konsisten dengan penelitian sebelumnya terkait pengungkapan pihak berelasi, dalam penelitian ini, tingkat pengungkapan pihak berelasi diuji dengan menggunakan indeks pengungkapan berdasar persyaratan wajib dalam Pernyataan Standar Akuntansi Keuangan (PSAK) 7 (Revisi 2010) tentang Pengungkapan Pihak-Pihak Berelasi. Hasil uji signifikansi parsial (uji t) menunjukkan bahwa ukuran perusahaan, profitabilitas, kepemilikan manajerial, dan jumlah anggota komite audit berpengaruh positif signifikan terhadap pengungkapan pihak-pihak berelasi. Selanjutnya, hasil penelitian mengkonfirmasi bahwa kepemilikan institusional dan proporsi komisaris independen tidak berpengaruh signifikan terhadap tingkat pengungkapan pihak berelasi.
Analysis of Management Accounting Systems Affecting Energy Efficiency, Environmental Uncertainty and Environmental Performance of Small and Medium Enterprises Eko Riyan Setiawan; Khairina Nur Izzaty
Journal of Applied Sciences in Accounting, Finance, and Tax Vol 4 No 1 (2021): April 2021
Publisher : Jurusan Akuntansi Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v4i1.2432

Abstract

The purpose of this study was to analyze the management accounting system in influencing energy, environmental uncertainty and environmental performance in SMEs in Grobogan Regency. The population of this study is SMEs in the grobogan registered at the Grobogan Regency Cooperative and SME Office with a sample of 60 SME owners. The analytical tool used is Smart PLS 3.0. The results of this study are a positive management accounting system on energy efficiency, a positive negative management accounting system on environmental planning, a positive management accounting system supporting environmental improvement. The results of the fourth hypothesis confirm positive energy efficiency on Environmental performance. Subsequent results indicate environmental policy.
FIRM CHARACTERISTICS AND COMPLIANCE WITH OPERATING SEGMENT DISCLOSURES BASED ON PSAK 5 Khairina Nur Izzaty; Yanti Pujiastuti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1488

Abstract

The purpose of this study is to find empirical evidence of the influence of company characteristics and disclosure practices of segments of manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the factors that affect the level of segment disclosure of these companies. Consistent with previous research related to segment disclosure, in this study, the level of segment disclosure was tested using a disclosure index based on the mandatory requirements in the Statement of Financial Accounting Standards (PSAK) 5 Operating Segments. The results showed that the average level of segment disclosure with a sample of 88 manufacturing companies listed on the IDX from 2016 to 2018 was 51.2% with a range between 12.5% to 91.7%. Users of financial statements from the sample firms expect broader segment disclosure from the larger, more leveraged firms. Furthermore, the results of the study confirm that industry competition, profitability and earnings quality do not have a significant effect on the level of segment disclosure. These results can provide feedback to regulators in Indonesia regarding current segment disclosure practices by companies listed on the IDX as well as the factors that affect the level of segment disclosure.
THE EFFECT OF MSME’s FINANCIAL STATEMENTS QUALITY TO BANKING CREDIT ACCESSIBILITY Rizka Rahmah Asaidah; Khairina Nur Izzaty
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1213

Abstract

The purpose of this study is examine the extent to which SMEs actors prepare annual reports and how the level of loan access that can be received by SMEs with quality annual reports. This study uses primary data obtained from question with respondents of 50 SMEs at Rumah Kreatif BUMN Bank BRI Cabang Pandanaran Semarang. The analysis technique used multiple linier regression. The results of this study indicate that the quality of SMEs annual report and loan term has no effect on the bank loans access, this is due to the low SMEs annual reports that cause banks to still doubt the trust related to their annual report. While the size of the business, length of business, and loan collaterals have a positive effect on the amount of bank loans access.
THE EFFECT FIRM SIZE ON COMPANY VALUE WITH PROFITABILITY AS INTERVENING VARIABLE AND DIVIDEND POLICY AS MODERATING VARIABLE Suci Atiningsih; Khairina Nur Izzaty
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3450

Abstract

This study aims to determine the effect of firm size on firm value with profitability as an intervening variable and dividend policy as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study were 306 manufacturing companies listed on the Indonesia Stock Exchange. Sampling using purposive sampling technique. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses secondary data. Data analysis used linear regression with path analysis. The results of this study are firm size has a positive effect on ROA and ROE. Firm size, ROA, and ROE have a positive effect on firm value. Profitability can mediate the effect of firm size on firm value and dividend policy can moderate the effect of firm size on firm value.
FAKTOR DETERMINAN PENGUNGKAPAN INFORMASI DAMPAK PANDEMI COVID-19 DALAM LAPORAN KEUANGAN PERUSAHAAN Khairina Nur Izzaty; Suci Atiningsih
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.v23i1.5890

Abstract

This study aims to find empirical evidence related to the factors that influence th firms to make voluntary disclose information on the impact of Covid-19 pandemic. This research is motivated by the phenomenon of extraordinary event due to the Covid-19 pandemic that hasa hit the world, including Indonesia, which also has an impact on financial and business reporting schemes. The data collection method is secondary sources, consist of financial reports of trading companies, accommodation services, tourism services, transportation services, and other services listed on the Indonesia Stock Exchange in 2020. Furthermore, to analyze the data, logistic regression analysis method is used. The result of the study stated that only the sales growth variable had a significant and negative effect on the disclosure of information on the impact of the Covid-19 pandemic. While other variables, namely profitability, liquidity, market capitalization, foreign ownership, and institutional ownership have no effect on disclosure of information on the impact of the Covid-19 pandemic
Analisis Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Non Performing Financing (NPF) Pada Bank Umum Syariah di Indonesia Natasyanurul Fatimah; Khairina Nur Izzaty
JIEF : Journal of Islamic Economics and Finance Vol. 2 No. 2 (2022): JIEF VOLUME 2 NO 2 TAHUN 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jief.v2i2.5702

Abstract

This study aims to analyze the influence of internal factors such as FDR, CAR, and BOPO and external factors such as inflation, BI rate, and exchange rates against Non-Performing Financing (NPF) at Islamic Commercial Bank in Indonesia. This study uses a quantitative approach carried out at Islamic Commercial Banks registered at OJK from the first quarter of 2019 to the third quarter of 2021. The sample in this study was determined using a purposive sampling method so that 9 Islamic Commercial Banks were obtained according to the criteria. The data analysis method used is multiple linear regression and a goodness of fit test of a model that is processed using IBM SPSS 25. Based on the results of data testing shows that: (1) The Financing to Deposit Ratio has no significant effect on Non Performing Financing; (2) Capital Adequacy Ratio has no significant effect on Non-Performing Financing; (3) Operating Expense on Operating Income has a positive and significant effect on Non-Performing Financing, (4) Inflation does not have a significant effect on Non-Performing Financing, (5) the BI rate does not significantly affect Non-Performing Financing, and (6) The Exchange rate has a positive and significant effect on Non-Performing Financing
THE INFLUENCE OF STRATEGIC MANAGEMENT ACCOUNTING ASPECTS ON BANK PERFORMANCE Idzna Nur Shodriani; Khairina Nur Izzaty
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i2.5639

Abstract

This research purpose to develop a broad conceptualization of strategic management accounting and examine the influence of aspects of strategic management accounting on organizational performance at commercial banks and BPR in Tegal. This type of research is quantitative and the data analysis uses SPSS ( Statistical Product and Service Solutions ) 25. The sampel of this research is the head of the office leadership of commercial bank and BPR in Tegal. The result of this research indicate that organizational structure and organizational climate hanve a positive effect on organizational performance while organizational resources and information system have no effect on organizational performance.
Co-Authors Angie Marsha Putri Eko Riyan Setiawan Fella Sifa Khoviani Grace Tianna Solovida Idzna Nur Shodriani Iffa Dania Hamzah Natasyanurul Fatimah Pratomo Cahyo Kurniawan Rizka Rahmah Asaidah Setiyono, Taufiq Andre Suci Atiningsih Yanti Pujiastuti