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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 Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual Scientific Journal of Reflection : Economic, Accounting, Management and Business 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 Jurnal Ilmiah ASET Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies Jurnal Ilmiah Wahana Pendidikan Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Jurnal Arastirma Jurnal Manajemen dan Profesional 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 Indonesian Journal of Multidisciplinary on Social and Technology Jurnal Riset Akuntansi Jurnal Riset Manajemen Akuntansi Indonesia Jurnal Pengabdian Masyarakat Nusantara Kajian Ekonomi dan Akuntansi Terapan Manajemen : Jurnal Ekonomi IPSSJ Jurnal Ekonomi dan Bisnis Indonesian Journal of Innovation Multidisipliner Research Proceeding International Annual Conference Economics, Management, Business, and Accounting
ROHMAWATI KUSUMANINGTIAS
Universitas Negeri Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Peningkatan Kompetensi Guru SMK Pada Mata Pelajaran Akuntansi Pemerintahan Cantika Sari Siregar; Loggar Bhilawa; Mariana Mariana; Rohmawati Kusumaningtias; Dian Anita Nuswantara
Abimanyu : Jornal of Community Engagement Vol 2 No 1 (2021): February 2021
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1703.183 KB) | DOI: 10.26740/abi.v2i1.10754

Abstract

Pendidikan merupakan elemen kunci yang berperan untuk meningkatkan kualitas kehidupan bangsa. Dengan diterbitkannya Peraturan Direktur Jenderal Pendidikan Dasar dan Menengah Nomor 07/D.D5/KK/2018 tanggal 7 Juni 2018 tentang Struktur Kurikulum SMK dan MAK. Peraturan tersebut menyertakan mata pelajaran Akuntansi Pemerintahan dalam kurikulum standar SMK. Tujuan dari pengabdian ini adalah meningkatkan pengetahuan pendidik untuk memahami mata pelajaran Akuntansi Pemerintahan melalui pelatihan. Hasil setelah dilakukan pelatihan terdapat kenaikan yang signifikan yaitu 85%.
Pencegahan Penyebaran Covid-19 di Masa New Normal Dikalangan Mahasiswa yang Berprofesi Sebagai Driver Ojol Lintang Venusita; Rohmawati Kusumaningtias; Pujiono Pujiono; Redianto Putra
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 (219.971 KB) | DOI: 10.26740/abi.v1i3.11115

Abstract

Awal tahun 2020, dunia dilanda dengan berbagai berita yang menggemparkan salah satunya adalah wabah flu dari virus corona. Virus ini juga sudah termasuk dalam kasus pandemik, kasus penyakit menular yang sudah menjangkit ke wilayah luas. Penyakit yang bersifat pandemik tidak hanya akan berimplikasi terhadap suatu individu, tetapi dapat mengganggu pilar-pilar sebuah negara, termasuk ekonomi. Pekerjaan sebagai ojek online sudah menjadi daya tarik tersendiri bagi berbagai lapisan masyarakat, khususnya masyarakat yang cenderung memiliki keterbatasan ekonomi ke bawah yang pendapatannya tidak pasti. Tujuan program pengabdian kepada masyarakat ini adalah membantu memberikan keringanan beban keluarga mahasiswa atau mahasiswa yang berprofesi sebagai driver ojek online agar tetap dapat beraktivitas pada kondisi new normal. Metode pemberian bantuan ini juga dimanfaatkan untuk menggali informasi mengenai efektivitas pembagian bantuan vitamin dan alat-alat yang dapat digunakan dalam beraktifitas pada kondisi new normal. Kata kunci: virus corona; new normal; ojek online.
Pengaruh Corporate Governance Dan Kinerja Lingkungan Terhadap Kinerja Perusahaan (Studi Pada Perusahaan Manufaktur Peserta Proper 2012-2018) Herbekti Riyandhono; Rohmawati Kusumaningtias
Jurnal Akuntansi Vol 10 No 1 (2021): AKUNESA (SEPTEMBER 2021)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.287 KB) | DOI: 10.26740/akunesa.v10n1.p10-23

Abstract

Money is the key of football. Football is not only a sport but has turned into an industry. All over Europe, many football clubs have implemented development strategies and made substantial investments to maximize their profits, one of them by listing on the capital market. In the capital market stock prices are very fluctuation. The purpose of this research is observe about the factors that affect stock prices of European football clubs for the period 2016 to 2019 by looking at the influence of financial performance consists of  ROI (Return on Investmen), ROE ( Return of Equity), and DAR (Debt to Asset Ratio). Sampling technique using puposive sampling of 9 European football clubs that are active on the stock exchange. Data analysis techniques using multiple linier regression. The results showed that financial peformance of the football clubs affect the stock prices. From the result of the T-test concluded that partially Debt to Asset Ratio has a negative effect on the stock prices, while Return on Investmen and Return of Equity has no significant effect on stock prices. At the end of research the author concluded that the stock prices of a football club is not only determined by the financial performance of the club, but is also influenced by the achievements in the match and fanaticism of supporters
PENENTUAN UNIT COST PADA UMKM DI KABUPATEN GRESIK (Studi Kasus pada Masa Pandemi dan Program PPKM) Safira Amelia Santoso; Rohmawati Kusumaningtias
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.466

Abstract

The purpose of this study is to understand the determination of unit cost calculations on songkok painting products owned by Songkok Al Chambal MSMEs. The method used in this study is qualitative case study. The results showed that the calculation of Cost of Goods Produced according to the company and based on the full costing method obtained different results. Calculations according to the company include calculations that are not accurate, if you want to get the profit generated as expected. This can be seen from the difference in calculation of minus Rp 5,767. Getting minus results due to calculations using the full costing method resulted in a greater cost of Rp 31,302. Meanwhile, the company's calculation obtained a result of Rp 25,535. This difference is due to the calculation of its depreciation.
PENGARUH RISK BASED CAPITAL, PREMIUM GROWTH RATIO, DAN BEBAN KLAIM TERHADAP PROFITABILITAS PADA ASURANSI JIWA SYARIAH Anita Anita; Rohmawati Kusumaningtias
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v%vi%i.13643

Abstract

This study aims to examine and analyze the effect of risk based capital, premium growth ratio, and claims expense on the level of profitability proxied by return on assets with research subjects Sharia life insurance companies in Indonesia. This study uses a quantitative research method with purposive sampling technique, which produces a sample of 17 sharia life insurance companies (consisting of 85 data) that are actively registered with the Indonesian Financial Services Authority in the 2016-2020 period. This study shows that the premium growth ratio and claim expense have no effect on the level of profitability. Meanwhile, risk based capital has an influence on the level of profitability
Pengaruh Rasio Early Warning System dan Good Corporate Governance terhadap Tingkat Solvabilitas pada Asuransi Jiwa Syariah Julietta Fairuzar Awrasya; Kusumaningtias, Rohmawati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.079 KB) | DOI: 10.29407/jae.v6i2.15830

Abstract

The purpose of this research is to determine the effect of early warning systems (EWS) and good corporate governance (GCG) on the level of solvency. The indicators that used to measure EWS are the ratio of the change in surplus, the ratio of claim expenses, the ratio of management fees, the ratio of liquidity and the ratio of premium growth. Meanwhile, the indicators used to measure GCG are the size of the board of commissioners, the size of the board of directors and the size of the sharia supervisory board (SSB). The indicator used to measure the level of solvency is risk based capital (RBC). This research uses a quantitative research method with purposive sampling technique, which produces a sample of 14 sharia life insurance companies (consisting of 70 data) listed in the Financial Services Authority for the 2015-2019 period. This research has results that show that the ratio of changes in surplus, the ratio of claim expense, the ratio of management costs, the ratio of premium growth, and the size of SSB have no influence on the level of solvency. Meanwhile, the liquidity ratio, the size of the board of commissioners and the size of the board of directors have an influence on the level of solvency.
Pengaruh Kualitas Layanan, Bagi Hasil, Dan Kepercayaan Terhadap Kepuasan Nasabah Bank Syariah Di Masa Pandemi Covid-19 Novita Sari; Kusumaningtias, Rohmawati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.676 KB) | DOI: 10.29407/jae.v6i2.15951

Abstract

The purpose of this research is to determine the effect of servive quality, profit sharing, and customer trust in Islamic Bank customer during the Covid-19 pandemic. This research uses a population of Islamic Bank customers in the Surabaya City and the number of samples of the research is 100 respondents with the Non Probability Sampling methode and the technique used is Accidental Sampling. Data collection was carried out by distributing quetionnaires online. The data analysis technique used is multiple regression analysis and based on the result of the analysis it was found that service quality, proft sharing, and trust is a positive and significant impact on customer satisfaction in Islamic Banks customer during the Covid-19 pandemic
Pengaruh Islamic Corporate Governance, Jumlah Modal Inti, dan Jumlah Kantor Pelayanan Terhadap Market Share Bank Umum Syariah Tahun 2016-2020 Yolandha Dewi Rosestino; Rohmawati Kusumaningtias
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.18023

Abstract

This research aims to verify the influence of Islamic Corporate Governance (ICG), the amount of core capital, and the number of service offices on the market share of Islamic Commercial Banks (BUS) in Indonesia as measured by the total assets of Islamic Commercial Banks to the total assets of the national banking system. The population in this research is Islamic Commercial Banks registered at OJK in the 2016-2020 period. The sampling technique used the purposive sampling method with a selected sample of 13 Islamic Commercial Banks registered at OJK in the 2016-2020 period. This research is quantitative research with secondary data sources. The analytical technique chosen in this research is multiple linear regression analysis with IBM SPSS Statistics software version 25. The results show that partially, Islamic Corporate Governance and the amount of core capital had no influence on the market share of Islamic Commercial Banks. On the other hand, the number of service offices affects the market share of Islamic Commercial Banks. Meanwhile, simultaneously, Islamic Corporate Governance, the amount of core capital, and the number of service offices influence the market share of Islamic Commercial Banks in Indonesia.
Pengaruh Good Corporate Governance dan Environmental, Social, Governance Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode Tahun 2020-2023) Roudhotun Ni’mah; Rohmawati Kusumaningtias
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): Oktober: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3614

Abstract

This study aims to empirically test the effect of Good Corporate Governance (GCG), which is proxied by the audit committee and managerial ownership, and Environmental, Social, and Governance (ESG), which is proxied by environmental, social, and governance performance, on company value represented by Price to Book Value (PBV). The data for this study were obtained from the financial statements of 324 companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Data analysis was carried out using descriptive statistical methods, classical assumption tests, and normality tests with the help of SPSS software. The results of the study indicate that the ESG variable as a whole does not have a significant effect on company value. In contrast, the GCG variable was found to have a significant effect on company value. This finding indicates that the implementation of good governance through the existence of an audit committee and effective managerial ownership can increase company value. However, environmental, social, and governance performance as measured in the ESG framework has not shown a significant role in influencing company value. This research contributes to the development of literature on the relationship between GCG, ESG, and corporate value, and serves as a reference for corporate management and investors in making strategic decisions based on good governance.
PERAN KONEKSI POLITIK DALAM MEMODERASI PENGARUH CSR TERHADAP NILAI PERUSAHAAN SEKTOR ENERGI Prasetya, Dinisa Mareta Diva; Kusumaningtias, Rohmawati; Muthohhari, Abdullah Hanif
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16295

Abstract

The energy sector plays a vital role in the global economy, with increasing sustainability challenges. In this context, corporate social responsibility (CSR) has become one of the important strategies to create sustainable value for companies. This study examines the effect of CSR on firm value in the energy sector in Indonesia, with a focus on the role of political connections as a moderating variable. CSR has become an important strategy in improving corporate image and value, but its effectiveness is often affected by external factors, including political connections. This study uses data from 32 energy companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. Tests were conducted using moderated regression analysis. The results show that CSR has a significant positive effect on firm value, as measured by Tobin's Q. However, political connections do not have a direct effect on firm value. In contrast, political connections are shown to strengthen the relationship between CSR and firm value. This finding suggests that political connections may provide competitive advantages, such as regulatory ease and fiscal incentives, that support the implementation of CSR. This study contributes to the CSR literature by highlighting the importance of political connections in moderating the effect of CSR in the energy sector. The practical implication of this study is the need for firms to strategically leverage political connections to increase the effectiveness of their CSR programs.
Co-Authors Abdullah Hanif Muthohhari Abidah Adelya Abrory, Mochamad Kasful Anwar Achmad Ardanu Admojo, Muhammad Yansen Suryo Afifuddin, Muhammad Agustin, Citra Eka Ahmad Baihaqi Ahmad Hanif Setiawan Aini, Rahmaniar Cholifahtul Alexa Joy Valerie Alia Ariesanti Alima Putri Rahayu Ambar Kusumaningsih Amelia Candra Murti Aminah Imro’atus Sholiha Andriani, Elisabeth Natalie Joy ANDRIYANA, ERFA Angelina, Vira Anggraeni, Dhea Puspita Anggraeni, Diva Syaiful Anggraini, Aprilita Dina Anindita, Shafa Tanaya Anita Anita Anita Anita Aprilia Saputri ARIF HIDAJAD Arif Hidajad Ariqah, Nadia Faustina ASMARANI, MARLIA ASTI SALAMAH, SILKA Asyifa Putry Fadhilla Athifa Aswa Ramadhani Atika Maulydina Damayanti Soedibyo Aulia Putri Dewi Kartika Sari Aulia, Nisrina Ayu, Siti Aisyah Putri Azizah, Najma Auralia Ayu Nur Azzahra Keisha Ramadhani Azzahra, Jihan A’isyah Hani Agustin Bachtiar, Jihan Zahidah Imtinan Bayu Rama Laksono Brisani Elmiga Kareri Cantika Sari Siregar Cantika, Marsha Carmelita Endera Choirina, Najwa Widya Christina Auqwinry Sarania Watat 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 Dias Permata Ukir Purbo Nata Dinisa Mareta Diva Prasetya Diva Aulia Ni`masari EKA PUTRA, FAISHAL Eko Prasetyo Eky Julia Sabrina Erlina Sari Erly Rahmawati Faidhoh, Minchatul Maula Umi Farichatur Rizkiyah Fatmala, Nawang Faza Atika Lestari Felicia Artamevia Felisha Berliana Putri Fikriyah, Siti Mashlahatul Fira Kartika Ningtyas Fitri, Nadia Fitri, Tita Sahabsari Supraba Fransisca, Theresia Adelia Fritzy, Viorelia Claressa Geoffrey Cliff Hartono Gita Cahya Puspita Gita Cahya Puspita, Gita Cahya Hafsah, Salvany Maulida Rahma Hanny Nailussyifa Zahara 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 Indryani, Alifia Putri Ishma Nihayatul Mahmudah Julietta Fairuzar Awrasya Khoirul Wakhid Khotijah, Faradita Sabrina Khotizah, Nur Hidayatul Kusumanigsih, Ambar Kusumaningsih, Ambar Laili Dhurrotun Nafisa Laura Deswita Arfiandini Lawalata, Alexandra Gabriella Lintang Venusita Loggar Bhilawa Loucha Noveratissahaladifa Putri M. Zainul Abidin Made Dudy Satyawan Manullang, Lydia Natasya Mardiana, Arie Citra Mariana Maylinda Awalin Ma’rifatul Ummah Meilina, Sintya Merlyana Dwinda Yanthi Mila Roifatul Jannah Muhammad Aqil Sirojuddin Muhammad Faris Ghozi Muthohhari, Abdullah Hanif Nabila Putri Andriawan Nabila, Zaqiyatin Nabilah Khairina Zahro Naila Putri Amanda Natasya, Faiq Naurah Alifia Putri Wicaksono Nazwa Salsa Safira Mayani Nerisafitra, Paramitha Noor Imamah Jayanti Taufiqs Nova Ajika Firmansyah Novia Yusfiyanti Laili Novita Riyanti Triastuti Novita Sari Nuril Firdaus Nuswantoro, Jabang Tetuko Oktafiana, Prestika Permata, Amelia Pinky Permata Sari Prasetia, Sagita Shafa Prasetya, Dinisa Mareta Diva Pujayanti, Bella Apryani Pujiono Pujiono Puspita Novianti Ningrum Putra, S.E., MSA, Rediyanto Putri Asmiati Cahya Putri, Salsabila Athira Najla Sanda PUTRI, SILVIA Qurrotul Aini Rafael Dian Omega Rahmadhani, Oktavia Dwi Rahmawati, Rita Ayu Rahmawati, Rizka Amalia Ramadhan, Aulia Wahyu Ramadhandy, Hary Kurnia Ramadhani, Nur Rouf Rizqi Rameyza Elya Ibnaty Ratnasari, Zenita Nur Ilmi Redianto Putra Rediyanto Putra Rendra Arief Hidayat Rendra Arief Hidayat Reni Aprilliya Linawati Revaline Aurellia Putri Revany Chaila Syam Rifki Aditya Wicaksono Ritha Lidia Frare Rizqi, Moch. Fathu Ardan Rohmah, Neilly Alfiatur Roudhotun Ni’mah Safania Anindya Safina Naja Fauzi Safira Amelia Santoso Salsabila, Aliya Dinar Salsabila, Kirana Anindya Salsabilah, Dzakiyah Sandi Bagas Permana Sari, Vita Amelia Fatma Fatika Sechan, Oneng Sarah Selliya Fuji Destari Setiawan, Niastika Anggreini Setyawan, Nadine Diura Shafira Sabitah Wanda Shanfariza Nevada Shella Nur Afifah Sianipar, Christiani Martha Maharani Sinatra, Zaneta Ardelia Ruth Siti Aisyah Sudjianto, Manuela Vanlentera Kasih Berlinda SUHADI, ARINNA Sutjahjo, Julia Angelica Syifa, Zahra As Sylvia . Tabitha Davu Aurellia Nugroho Tantri, Margaret Retno Tiara Dwi Rizqianti Tiara Salsabila Ulfiana, Novi Vilary, Maria Gabriela Bella Virnanda, Resty Rahayu Wa Ode Anagata Talitha Ibrahim Widjaya, Ega Hardyan Putra Witis Anggraito WIWIN YULIANINGSIH Wulandari, Imelda Dwi Wulandari, Riska Ayu Yanti Yanti Yemima Narwastu Krissanti Yolandha Dewi Rosestino Yusuf, Faradila Desiyanti Zahra Nazila Faiza Zahro, Ana Masniatuz Zamrotus Syukriya Anwar