Article Per Year (5 Year)
p-Index From 2021 - 2026
7.862
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi AKUNESA Pendidikan Ekonomi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual INVENTORY: JURNAL AKUNTANSI JURNAL PENDIDIKAN TAMBUSAI JAE (Jurnal Akuntansi dan Ekonomi) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Kompetif JURNAL AKUNTANSI Jurnal Ilmiah Edunomika (JIE) Jurnal Bina Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies Jurnal Ilmiah Wahana Pendidikan Jurnal Arastirma Jurnal Manajemen dan Profesional Jurnal Kolaboratif Sains Muhasabatuna: Jurnal Akuntansi Syariah Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Jurnal Indonesia Sosial Teknologi Innovative: Journal Of Social Science Research Jurnal Riset Akuntansi Jurnal Pengabdian Masyarakat Nusantara Kajian Ekonomi dan Akuntansi Terapan Manajemen : Jurnal Ekonomi IPSSJ
ROHMAWATI KUSUMANINGTIAS
Universitas Negeri Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 95 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 95 Documents
Search

 1   2   3   4   5 
PENGARUH LEVEL OF DISCLOSURE TERHADAP COST OF EQUITY CAPITAL DENGAN VARIABEL KONTROLDEBT TO EQUITY RATIO, SIZE, BETA DANMARKET TO BOOK VALUE PADA INDEX KOMPAS 100 Siti Aisyah; Rohmawati Kusumaningtias
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 3, JANUARI 2016
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.973 KB)

Abstract

Level of disclosure is a disclosure of the information provided as an attachmentto the financial statements in the form of footnotes or additional. The main motive of investors to invest is to obtain an optimal return because of certain risks. To obtain optimum returns investors need to assess the condition of the company that became the object of investment is one of them by looking at financial statements in which there is disclosure. This study was conducted to see the influence of the level of disclosure on cost of equity capital firm with a control variable debt to equity ratio, size, beta, and market to book value. This study takes a population index compass 100 companies listed on the Stock Exchange the period of 2008. The method used to determine the sample waspurposive sampling. Samples obtained as many as 41 companies during the study period. Analytical techniques used in this study is multiple regression. The results of simultaneous tests (F test) showed that the level of disclosure, Debt to equity ratio, Size, Beta, Market to book value is significant effect simultaneously on the cost of equity capital. Partial test results showed that the level of disclosure significant positive effect on the cost of equity capital, Debt to equity ratio, a significant negative effect on the cost of equity capital, Size significant negative effect on the cost of equity capital, Beta significant negative effect on the cost of equity capital, Market to book value significantly negative effect on the cost of equity capital, R2 indicates that the variable X (DISCL, DE, SIZE, BETA and MB) can define a variable Y (KS) of 60.57% while 39.43% influenced by other.Keywords: Level of disclosure (DISCL), Debt to equity ratio (DE), Size, Beta, Market to book value (MB) and the cost of equity capital (KS).
Sistem pengendalian simetris: bercermin pada subak, mematut sistem pengendalian intern pemerintahan Sylvia Sylvia; Rohmawati Kusumaningtias; Alia Ariesanti
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 1, FEBRUARI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i12020p45

Abstract

Abstract: This paper aims to interpret the values carried out in subak to be reflected in the strengthening of the internal control system in local government. Weak internal controls result in corruption being an unresolved problem in local government. Corruption shows the denial of humans to submit to the creator while still being obliged to maintain harmony with fellow human beings and with nature. Library research was conducted on the Subak system run by the Hindu-Balinese community and the phenomenon of corruption that occurred in this country. The results show that the symmetrical control system carried out in the subak is able to harmonize faith, the necessities of life, and the preservation of nature. Tri Hita Kirana which is the foundation of the subak governance  is carried out by linking organizational goals to harmonizing relationships with God, humans, and nature. This symmetrical internal control system reflects religious values, justice, and togetherness which are expected to strengthen the internal control system of the local government.Abstrak: Makalah ini bertujuan memaknai nilai-nilai yang dijalankan di subak untuk direfleksikan pada penguatan sistem pengendalian intern di pemerintahan daerah. Pengendalian intern yang lemah mengakibatkan korupsi menjadi masalah yang belum  terselesaikan di pemerintahan daerah. Korupsi menunjukkan pengingkaran manusia untuk tunduk pada Sang Maha Pencipta sembari tetap berkewajiban menjaga keharmonisan  dengan  sesama manusia  dan  alam. Riset  kepustakaan  dilakukan atas sistem subak yang dijalankan oleh masyarakat Hindu-Bali dan fenomena korupsi yang terjadi di tanah air. Hasilnya menunjukkan bahwa sistem pengendalian simetris yang  dijalankan di subak mampu menyelaraskan antara iman, kebutuhan hidup, dan kelestarian alam. Tri Hita Kirana yang menjadi landasan tata kelola subak dilakukan dengan cara menautkan tujuan organisasi pada harmonisasi hubungan dengan Tuhan, manusia, dan alam. Sistem pengendalian intern simetris ini merefleksikan nilai religius, keadilan, dan kebersamaan yang diharapkan dapat menguatkan sistem pengendalian intern pemerintah daerah.
Perancangan Sistem Informasi Akuntansi pada LAZIS Nurul Falah Nuril Firdaus; Rohmawati Kusumaningtias
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 2 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i2.24273

Abstract

Effective and efficient zakat management requires the support of a good accounting information system. To improve the effectiveness and efficiency in ZIS management, an integrated information system is needed that helps in documenting ZIS collection and distribution activities and is easy to understand by system users. So that with the integrated accounting information system between divisions can improve the performance, accountability, and transparency of financial statements. This research aims to design an accounting information system at LAZIS Nurul Falah. The Research method uses a case study approach. The data in the study were obtained through interviews with LAZIS Nurul Falah administrators who are directly related to research objects, observations, and documentation. Design an accounting information system using context diagrams, data flow diagrams, and flowcharts. The design of an integrated accounting information system using a client-server can improve the performance of administrators in managing data, accessing data, and speeding up the financial management process. Keywords: Accounting Information System, Shari’ah Accounting, ZIS
Studi Komparatif Kinerja Bank Syariah Dan Bank Konvensional Dalam Menghadapi Krisis Global Berdasarkan Rasio Keuangan Rohmawati Kusumaningtias
AKRUAL: JURNAL AKUNTANSI Vol 1 No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n1.p1-13

Abstract

AbstractAt the time of financial crisis, one of the influential institutions in society is banking. Banking sector provide soft loans to create productive employment for the community. On the other hand, customers also need the liquidity from bank-ing. These stakeholders' needs can be met by looking at the performance of bank-ing. This study aims to determine differences in the performance of sharia banking and conventional banking during economic crisis. This study uses t-test to analyze the data. From the research, it was found that in general, the performance of conventional banking is better than sharia banking in the economic crisis.
Pengaruh Struktur Aktiva, Profitabilitas, Kebijakan Dividen Terhadap Struktur Modal Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2005-2009 Gita Cahya Puspita; Rohmawati Kusumaningtias
AKRUAL: JURNAL AKUNTANSI Vol 2 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p76-91

Abstract

AbstractBanking capital structure has an important role in running a business to run the operations. Given the many factors that affect the company's capital structure research will examine the influence of asset structure, profitability and dividend policy on capital structure in corporate banking. The purpose of this study is to investigate and examine the effect of asset structure, profitability, dividend policy and capital structure of banks listed on the Indonesia Stock Exchange (BEI) in the period 2005 to 2009. The samples used were 7 banking company, where the method used was purposive sampling. Analysis of test data using multiple linear regression. The results indicate that simultaneously asset structure, profitability and dividend policy affects capital structure. While partially variables that affect the capital structure is the structure of assets and profitability, while the partial dividend policy variables do not affect the capital structure.
Pengaruh Inflasi, Suku Bunga, Nilai Tukar Valas Dan Jumlah Uang Beredar Terhadap Profitabilitas Pada Perbankan Syariah Di Indonesia Periode 2005-2009 Desi Marilin Swandayani; Rohmawati Kusumaningtias
AKRUAL: JURNAL AKUNTANSI Vol 3 No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p147-166

Abstract

Islamic finance quality show that performance improved, as indicated by the growing share of financing for the results of mudharabah and musyarakah. This study was conducted to examine the effect of macro economic indicators as measured by inflation, interest rates, foreign currency exchange rates and money supply to the ROA of Islamic Banking in Indonesia. Data analysis techniques used in this study is multiple linear regression analysis. F test results showed that simultaneous independent variables affect ROA. While the results of t tests showed that the inflation variable showed no significant effect on ROA. This is because, when inflation is high then the public more confidence in the Islamic banking compared with conventional banking. Predictive ability of four variables on ROA in this study by 19.8%, while the remaining 80.2% influenced by other factors that are not included in the research model.
Reformasi Gereja; Pemeliharaan Legitimasi Rohmawati Kusumaningtias
AKRUAL: JURNAL AKUNTANSI Vol 7 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v7n1.p85-90

Abstract

AbstrakAkuntansi memainkan peran yang krusial di setiap kepentingan. Sebagai alat untuk pengambilan keputusan dalam perolehan laba di masa industri merupakan hal yang telah diketahui secara umum. Quattrone (2004) menyajikan akuntansi dari sisi yang berbeda, yaitu sebagai alat pengendalian internal organisasi dan penelusuran moral anggota jamaah. Artikel ini mencoba melihat akuntansi yang disampaikan Quattrone dalam balutan teori Foucault tentang geneologi kekuasaan. 
Multiperspektif Sosiologi Dalam Akuntansi: Telaah Awal Rohmawati Kusumaningtias
AKRUAL: JURNAL AKUNTANSI Vol 9 No 2: AKRUAL: Jurnal Akuntansi (April 2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n2.p157-167

Abstract

Tujuan dari artikel ini adalah untuk menjelaskan mengenai multiperspektif sosiologi yang membentuk karakteristik masyarakat. Penjelasan tersebut dikaitkan dengan akuntansi sebagai salah satu unsur penting dalam membentuk realitas sosial. Artikel ini merupakan telaah konseptual dalam bentuk analisis deskriptif melalui literatur review. Uraian yang dipaparkan menjelaskan 4 perspektif, yaitu positivisme (fungsionalis), interpretif, kritis, dan posmodernis. Bagian akhir dari artikel ini memberikan beberapa implementasi aplikasi perspektif sosiologi dalam ranah akuntansi sektor publik.
Model Penerapan Akad Transaksi Syariah Pada BUMDes Pengalangan Sejahtera Dalam Masyarakat Pluralisme Fira Kartika Ningtyas; Rohmawati Kusumaningtias
INVENTORY: JURNAL AKUNTANSI Vol 5, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v5i2.10652

Abstract

This research aim to determine the implementation model of sharia transaction contracts based on Fatwan DSN MUI and SAK Syariah at BUMDes Pengalangan Sejahtera. This study explain the application of sharia transactions in a pluralistic society to find out the understanding and interest of the community become a customer of a village bank based on sharia principles. The method used in this research is descriptive qualitative method with secondary and primary data. Supporting data collection was carried out by field studies through interviews, observation and documentation. The results of this study indicate that the implementation of the contract on BUMDes transactions is not in accordance with the Fatwa of the MUI and SAK Syariah DSN, so the researchers provide results in the form of a sharia contract implementation model in accordance with the various types of financing products applied by village banks to BUMDes Pengalangan Sejahtera. In general, the non-conformity of SAK Syariah lies in the preparation of BUMDes financial statements where there is no difference between recognition, measurement, presentation and disclosure. Meanwhile, according to the MUI DSN Fatwa, the non-conformity lies in several applicable provisions.
Penyaluran Sembako Bagi Warga Terdampak Covid-19 Dalam Upaya Meningkatkan Kesejahteraan Hariyati Hariyati; Rohmawati Kusumaningtias; Made Dudy Satyawan; Lintang Venusita; Mariana Mariana
Abimanyu : Jornal of Community Engagement Vol 1 No 3 (2020): Special Issue Covid-19
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.301 KB) | DOI: 10.26740/abi.v1i3.10712

Abstract

Awal tahun 2020, virus corono (Covid 19) mampu menggemparkan dunia. Dampak dari virus ini cukup signifikan, sehingga diklasifikasian dalam kasus pandemik. Upaya pencegahan penyebaran virus corona berupa kesadaran hidup sehat diri sendiri yang mendukung kebersihan lingkungan. Selain itu, kebijakan pemerintah dalam penerapan PSBB (Pembatasan Sosial Berskala Besar) cukup mampu mengurangi penyebaran Covid 19. Namun, PSBB juga menghentikan aktivitas ekonomi masyarakat, yang berakibat menurunkan pendapatan rumah tangga dan mempengaruhi kemampuan pemenuhan kebutuhan pokok keseharian. PKM ini bertujuan untuk membantu ketahanan pangan masyarakat terutama bagi yang kehilangan mata pencaharian akibat dampak dari Covid 19. Bentuk PKM ini adalah penyaluran sembako bagi para masyarakat terkena dampak Covid 19 yang didasarkan pada mapping yang sudah dibuat oleh Unesa Crisis Centre (UCC). Dalam kegiatan ini disediakan 225 paket sembako yang disalurkan kepada masyarakat  terdampak Covid-19, dengan rinician 200 paket kepada masyarat  dan 25 paket bagi mahasiswa/tendik non PNS.
Co-Authors Abdullah Hanif Muthohhari Abrory, Mochamad Kasful Anwar Achmad Ardanu Admojo, Muhammad Yansen Suryo Afifuddin, Muhammad Agustin, Citra Eka Ahmad Fiqih Baidhlowi Aini, Rahmaniar Cholifahtul Alia Ariesanti Ambar Kusumaningsih Amelia Candra Murti Andriani, Elisabeth Natalie Joy ANDRIYANA, ERFA Angelina, Vira Anggraeni, Dhea Puspita Anggraeni, Diva Syaiful Anggraini, Aprilita Dina Anindita, Shafa Tanaya Anita Anita Anita Anita ARIF HIDAJAD Ariqah, Nadia Faustina Artika Ratna Sari Devi ASMARANI, MARLIA ASTI SALAMAH, SILKA Atika Maulydina Damayanti Soedibyo Aulia, Nisrina Ayu Fitriatul Ulya Ayu, Siti Aisyah Putri Azizah, Najma Auralia Ayu Nur Azzahra, Jihan A’isyah Hani Agustin Bachtiar, Jihan Zahidah Imtinan Bayu Rama Laksono Cantika Sari Siregar Cantika, Marsha Choirina, Najwa Widya Damayanti, Novita Dwi Dandy Christian Vieri Daniar Pasha Prillia Adi Ningrum Desi Marilin Swandayani Desi Marilin Swandayani, Desi Marilin Desviani, Dicha Putri Dewi ANGGRAENI DEWI ASMASARI, WANITA Dian Anita Nuswantara Diana Rahmasari Diva Aulia Ni`masari EKA PUTRA, FAISHAL Eko Prasetyo Faidhoh, Minchatul Maula Umi Fatmala, Nawang Fikriyah, Siti Mashlahatul Fira Kartika Ningtyas Firdausi Arrayyan Saputra Fitri, Nadia Fitri, Tita Sahabsari Supraba Fransisca, Theresia Adelia Frare, Ritha Lidia Fritzy, Viorelia Claressa Gita Cahya Puspita Gita Cahya Puspita, Gita Cahya Hafsah, Salvany Maulida Rahma Hariyati Hariyati Hariyati Hassanah, Annisa Uswatun Hendrik, Skolatiska Listyana Herbekti Riyandhono Hidayat, Rendra Syarief Hikmah, Daris Hilmawati, Mei Ruli Ninin Imlika, Lyra Hafsari Darapuspita Inayah, Nayla Putri Indira Ayu Fitria Indryani, Alifia Putri Julietta Fairuzar Awrasya Khoirul Wakhid Khotijah, Faradita Sabrina Khotizah, Nur Hidayatul Kinanti Putri Rosalina Dewi Kusumanigsih, Ambar Kusumaningsih, Ambar Lawalata, Alexandra Gabriella Lintang Venusita Loggar Bhilawa Lola Putri Kalita Luis Leonaldo Lukas Eric Danutirtho Made Dudy Satyawan Manullang, Lydia Natasya Mardiana, Arie Citra Mariana Meilina, Sintya Melinda Puspita Devi Merlyana Dwinda Yanthi Muthohhari, Abdullah Hanif Nabila, Zaqiyatin Natasya, Faiq Nerisafitra, Paramitha Novia Yusfiyanti Laili Novita Sari Nur Kummala Prahasti Nuril Firdaus Nuswantoro, Jabang Tetuko Oktafiana, Prestika Parisya Muthi Pasa Permata, Amelia Pinky Permata Sari Prasetia, Sagita Shafa Prasetya, Dinisa Mareta Diva Pujayanti, Bella Apryani Pujiono Pujiono Putra, S.E., MSA, Rediyanto Putri Asmiati Cahya Putri, Salsabila Athira Najla Sanda PUTRI, SILVIA Rahmadhani, Oktavia Dwi Rahmawati, Rita Ayu Rahmawati, Rizka Amalia Ramadhan, Aulia Wahyu Ramadhandy, Hary Kurnia Ramadhani, Nur Rouf Rizqi Ratnasari, Zenita Nur Ilmi Redianto Putra Rediyanto Putra Rendra Arief Hidayat Rizqi, Moch. Fathu Ardan Rohmah, Neilly Alfiatur Romi Ilham, Romi Roudhotun Ni’mah Safania Anindya Safira Amelia Santoso Salsabila, Aliya Dinar Salsabila, Kirana Anindya Salsabilah, Dzakiyah Sari, Vita Amelia Fatma Fatika Sechan, Oneng Sarah Setiawan, Niastika Anggreini Setyawan, Nadine Diura Shanfariza Nevada Sianipar, Christiani Martha Maharani Sinatra, Zaneta Ardelia Ruth Siti Aisyah Sudjianto, Manuela Vanlentera Kasih Berlinda SUHADI, ARINNA Sutjahjo, Julia Angelica Syifa, Zahra As Sylvia . Tantri, Margaret Retno Ulfiana, Novi Vilary, Maria Gabriela Bella Virnanda, Resty Rahayu Widjaya, Ega Hardyan Putra Witis Anggraito WIWIN YULIANINGSIH Wulandari, Imelda Dwi Wulandari, Riska Ayu Yanti Yanti Yolandha Dewi Rosestino Yusuf, Faradila Desiyanti Zahro, Ana Masniatuz