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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Siasat Bisnis Buletin Studi Ekonomi E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Keuangan dan Perbankan Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Juara: Jurnal Riset Akuntansi JAM : Jurnal Aplikasi Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Manajemen dan Bisnis Indonesia Asia-Pacific Management and Business Application JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Manajemen Indonesia Jurnal Ilmiah Universitas Batanghari Jambi J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Samudra Ekonomi dan Bisnis Jurnal Pengabdian Dharma Laksana AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Sosiohumanitas: Jurnal Ilmu-Ilmu Sosial dan Humaniora JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Abdi Masyarakat Indonesia Asean International Journal of Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Inovasi Jurnal Pengabdian Masyarakat (IJPM) IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi

Farida Titik Kristanti

Universitas Telkom

Author-ID : 2497837

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME AKUNTANSI Maharani, swetlana Kartika; Kristanti, Farida Titik
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 3 No 1 (2019): Vol 3 No 1 April 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Langlangbuana Bandung

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Konservatisme akuntansi diartikan sebagai reaksi yang hati-hati dalam menghadapi ketidakpastian yang melekat pada perusahaan untuk mencoba memastikan bahwa ketidakpastian dan risiko dalam lingkungan bisnis yang sudah cukup dipertimbangkan. Tindakan tersebut diimplikasikan dengan mengakui biaya atau rugi yang mungkin terjadi, tetapi tidak segera mengakui pendapatan atau laba walaupun besar kemungkinan akan terjadi. Penelitian ini bertujuan untuk membahas pengaruh leverage, ukuran perusahaan, kepemilikan manajerial, intensitas modal, dan ukuran dewan komisaris terhadap konservatisme akuntansi, serta untuk mengetahui apakah terdapat pengaruh secara simultan dan parsial antara leverage, ukuran perusahaan, kepemilikan manajerial, intensitas modal, dan ukuran dewan komisaris terhadap konservatisme akuntansi pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Penelitian ini menggunakan metode kuantitatif. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 30 perusahaan yang disertakan dengan kurun waktu 4 tahun sehingga didapat 120 sampel yang diobservasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan aplikasi Eviews 9.0. Berdasarkan hasil penelitian, leverage, ukuran perusahaan, kepemilikan manajerial, intensitas modal, dan ukuran dewan komisaris secara simultan berpengaruh signifikan terhadap konservatisme akuntansi. Secara parsial, kepemilikan manajerial berpengaruh negatif terhadap konservatisme akuntansi, intensitas modal berpengaruh positif terhadap konservatisme akuntansi. Sedangkan, leverage, ukuran perusahaan, dan ukuran dewan komisaris tidak berpengaruh terhadap konservatisme akuntansi.  

PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, LEVERAGE, UKURAN PERUSAHAAN DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia periode 2014-2017) Maulidina, Yulina; Kristanti, Farida Titik
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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This study aims to determine the simultaneous and partial effects of the proportion of independent commissioners, leverage, company size, and free cash flow on earnings management. The population in this study are the food and beverage sub-sector companies listed on the Indonesia Stock Exchange 2014-2017. The sample selection technique uses a purposive sampling technique so that the companies that become the study sample are 14 companies out of a population of 18 companies. Data analysis used is panel data regression analysis using software eviews 9. The results of this study reveal that there is a simultaneous influence between the independent and dependent variables. Whereas for the partial effect only the proportion of board of commissioners and leverage has an effect on earnings management, while for firm size variables and free cash flow does not affect earnings management. In this study the proportion of independent board of commissioners has a negative and significant influence and leverage has a positive and significant influence on earnings management, meaning in investment decision making that can be considered or focused by looking at the number of independent commissioners in the company to oversee the performance of company managers. besides that investors must be careful with companies that have a high level of leverage ratio because it can be estimated that their management practices earnings management.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PRAKTIK PERATAAN LABA (Studi Pada Perusahaan Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017) Rahel Marpaung, Apriliyanti; Kristanti, Farida Titik
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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Profit is one of the very important information in financial statements.Fluctuating earnings tend to show the high risk of the company. Income smoothing is one of the earnings management techniques carried out by management with the aim of reducing fluctuations in profits at a certain level in accordance with what is expected by the company. Income smoothing is measured using the Eckel Index (1981). This study aims to determine the effect of variables Net Profit Margin, Return On Assets, Debt to Equity Ratio, Debt to Asset Ratio on income smoothing practices.

PREDIKSI KEBANGKRUTAN BANK-BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA Farida Titik Kristanti
Jurnal Keuangan dan Perbankan Vol 18, No 1 (2014): January 2014
Publisher : University of Merdeka Malang

The purpose of this study was to investigate whether CAMELS ratios could be used to predict Bank bankruptcy.This study used seven ratios that represented CAMELS ratios. Logic regression Model used showedthat model fit and prediction accuracy was as much as 81.2%. It led us to the conclusion that the CAMELSratios could be used to predict bank bankruptcy. The research showed that only CAR (Capital) negatively andsignificantly influenced the prediction of Bank bankruptcy. The other variables, NPL (Asset quality), ROA(Management), NIM (Earnings), LDR (Liquidity), Price/Earning (Sensitivity) and size (Sensitivity) did nothave any significant influence to predict bank bankruptcy. This model also showed us that variability of anindependent variable could be explained by the dependent variability as much as 43.5%.

PENGUJIAN VARIABEL MAKRO EKONOMI TERHADAP JAKARTA ISLAMIC INDEX Farida Titik Kristanti; Nur Taufiqoh Lathifah
Jurnal Keuangan dan Perbankan Vol 17, No 2 (2013): May 2013
Publisher : University of Merdeka Malang

Stock price behavior patterns determined the pattern of return received. Stock price was not only determined bycompany profits but also influenced by economic factors, political, and financial of state. The objective of thisresearch was to examine the effect of macro economy variables, namely inflation, Interest rate, and foreignexchange to Jakarta Islamic Index in the long term and short term in 2008-2012 periods. This study usedsecondary data, while the methods of analysis used were the data stationary test (Augmented Dickey Fuller),co-integration test and error correction model. The results of this study indicated that all the variables had beenstationary. Co-integration test showed that there was a long-term relationship among the variables. There wasa long term relationship among inflation, interest rates and foreign exchange rates to the Jakarta Islamic Indexfor 2008-2009 periods, while the Error Correction Model test showed that there was a short-term relationshipamong inflation, interest rates and foreign exchange rates to the Jakarta Islamic Index for 2008-2009 periods.

Survival Analysis of Industrial Sectors in Indonesia Companies Farida Titik Kristanti; Deannes Isnuwardhana
Jurnal Keuangan dan Perbankan Vol 22, No 1 (2018): January 2018
Publisher : University of Merdeka Malang

The objective of this study is to discover evidence whether the variables selected as predictors affect the probability of companies experiencing financial distress. Through a purposive sampling technique, 336 companies listed on the Indonesia Stock Exchange were chosen and then grouped into three sectoral groups of companies. One of evidence resulted from survival analysis using the Cox hazard model showed that if the control of corruption increases then the probability of companies undergoing financial distress will decrease. During the research, the evidence was consistent across the three sectoral groups of Infrastructure, Mining, Property (IMP); Basic industry and chemical, Consumer goods industry, Miscellaneous (BCM); and Agriculture, Trade, and Investment (AT). Results of the study also showed that the companies, on the average, had implemented good corporate governance. It could be seen from the percentage of the independent commissioner involvement, which exceeded the minimum requirement of 30 percent as stated in its regulation. Among the groups, IMP had the highest average of leverage, operational risk, and size, but contrastively it had the lowest average of profitability. The results of this study can be used by the government to further improve the control of corruption in order to prevent companies from experiencing financial distress. Meanwhile, companies should not also do something encouraging bureaucrats to corrupt.JEL Classification: G33, G34DOI: https://doi.org/10.26905/jkdp.v22i1.1601

The differences between family firms and non-family firms: Evidence in Indonesia Farida Titik Kristanti; Riko Hendrawan; Salehudin Eka Saputra Alrasidi
Jurnal Keuangan dan Perbankan Vol 23, No 2 (2019): April 2019
Publisher : University of Merdeka Malang

A family firm is a firm controlled by members of a family through their ownership in the management. This study aimed to observe the presence of differences in gender diversity, cash holding, and financial performance on Family Firms (FFs) and Non-Family Firms (NFFs). The purposive sampling conducted in this study produced 67 samples of companies listed on the Compass 100 Index. They mostly belong to the FF criteria. They also have gender diversity, non-conservative capital structure, medium-size, and low cash holding. The results of difference tests proved the presence of significant differences between the FFs and the NFFs on the variables of firm size, leverage, and gender diversity. Although ROE did not show significant differences, the FFs had higher ROE than the NFFs. Furthermore, the practical implication of this study is the need to consider the presence of women on the board and their share in the firms’ decision making. JEL Classification: G10, G19, G32DOI: https://doi.org/10.26905/jkdp.v23i2.2687

Market concentration, diversification, and financial distress in the Indonesian banking system Farida Titik Kristanti; Deannes Isynuwardhana; Sri Rahayu
Jurnal Keuangan dan Perbankan Vol 23, No 4 (2019): October 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v23i4.2693

The economic theory provides conflicting predictions about the relationship between the market structure of the banking industry and financial distress. The view of "concentration-fragility" argues that a banking structure that is more concentrated with a number of large banks is more vulnerable to financial fragility than a banking sector that is less concentrated with many banks. We examine how the concentration market, market share, and diversification affect the bank's financial distress. Using the purposive sampling method and data of listed banks in the 2014-2017 period, the results of statistical tests with logistic regression showed that market concentration has a positive effect on the bank’s financial distress. The more concentrated the market, the greater the probability of the occurrence of financial distress in Indonesian banks. We also prove the validity of the SCP (The Structure-Conduct-Performance) hypothesis and efficiency hypothesis. Therefore, regulations need to be made in order to reduce this highly concentrated market so that the probability of financial distress decreases.JEL Classification: D4, G2DOI: https://doi.org/10.26905/jkdp.v23i4.2693

Prosedur Audit Laporan Keuangan Masjid Sri Rahayu; Farida Titik K; Achmad Manshur Ali Suyanto; Elly Suryani; Nurvita Trianasari
Jurnal Pengabdian Dharma Laksana Vol 4, No 2 (2022): JPDL (Jurnal Pengabdian Dharma Laksana)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v4i2.18242

Audit bertujuan untuk meyakinkan kembali bahwa laporan keuangan yang dimiliki suatu entitas telah disusun melalui prinsip dan standar akuntansi yang berlaku dalam hal ini termasuk pertanggungjawaban penyelenggaran penerimaan dan pengeluaran keuangan pada rumah ibadah yang merupakan entitas yang masuk dalam kategori entitas nonlaba. Dalam audit laporan keuangan akan dipastikan kembali bahwa suatu entitas telah melaporkan jumlah keuangan sesuai dengan keadaan sebenarnya pada tanggal pelaporan yang dicantumkan. Dari hasil pengabdian pada masyarakat sebelumnya telah dilakukan pendampingan penyusunan laporan keuangan untuk rumah ibadah dan tatacara Publikasi Laporan Keuangan Masjid melalui Website. Tahap selanjutnya adalah dengan adanya keinginan dan permintaan dari mitra sebagai bentuk pertanggungjawaban pengurus DKM kepada umat untuk memberikan keyakinan kesesuaian laporan keuangan yang disusun dengan standar akuntansi yang berlaku, maka pengurus masjid memerlukan opini dari pihak yang independent yaitu auditor. Pada program pengabdian ini merupakan program pengabdian lanjutan, pada pelaksanaannya diberikan pengetahuan dan pelatihan bagi para pengurus masjid / Dewan Kemakmuran Masjid untuk dapat mempersiapkan dalam menghadapi audit yang dilaksakanan sesuai dengan prosedur audit yang dilakukan oleh auditor sehingga opini audit diharapkan dapat diperoleh wajar tanpa pengecualian oleh masjid Nurul Masyriq ini. Namun yang paling sesuai setelah berkonsultasi dengan KAP maka yang digunakan adalah SJT 4400: perikatan untuk melakukan prosedur yang disepakati atas informasi keuangan, sehingga hasil akhir Laporan perikatan ini memberikan petunjuk secara jelas bahwa laporan keuangan ditujukan kepada pihak-pihak yang ditentukan yang memberikan manfaat.

Islamic Bank Listed in Financial Market: Risk, Governance, Earning, and Capital Teguh Budiman; Farida Titik Kristanti; Wardhana Wardhana
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 9, No 1: January 2017
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Islamic Bank is a bank that applies Islamic principles in running the business. Until 2015, there were 12 Islamic Bank in Indonesia; one of them already listed on the stock market. The purpose of this study was to analyze differences in the bank's soundness was assessed using a bank's risk profile, good corporate governance, income, and capital (RGEC) between listed Islamic Banks and the unlisted ones. Using the data period 2011-2015 used the independent t-test to test for differences. Statistical tests showed that there is no significant difference in credit risk as measured by NPF and Earning as measured by BOPO that represent cost efficiency between the two groups of companies. Listed Islamic banks have lower credit risk and greater efficiency than the unlisted onesDOI: 10.15408/aiq.v9i1.4011

Co-Authors Achmad Manshur Ali Suyanto Aldiyansa, Fradana Yudistiya Alfian Agus Putranto Aninditya Cindy Natasya Arif Partono Prasetio, Arif Partono Arini Dwi Febriani Asterina Mulyani Aulia Kania Putri Aulia, Salma Budiman, Teguh Cut Dewi Shafira Deannes Isnuwardhana Deannes Isynuwardhana Dewa Mahardika Dian Indiyati Dillak, Vaya Juliana Divando, Ghalib Faris Djusnimar Zultilisna Donna E. Naibaho Dwi Fitrizal Salim Ega Darmawati Elly Suryani Emru, Radhitya Friyatama Erris Rayhan Fahrezi Faris Afrizal Fathya, Ananda Febritya Ayu Wahyuni Febritya Ayu Wahyuni Firmansyah, Faris Afrizaldi Fitrianingsih Fitrianingsih Fitrianingsih Fitrianingsih Hamid, Salafu Zain Al Hanif Kurniawan Atmanto Hasby Muhammad Syifa Hassya Alifah Suwandi inne Aryanti Ismi Azizah Harahap Jasmine Yolanda Khaeria, Nurul Krismelina, Shovia Maghfira, Addiena Maharani, swetlana Kartika Maulana, Galih Rizal Maulidina, Yulina Melinda Rubiyana Mudinillah, Adam MUHAMAD MUSLIH Muhammad Sanyasa Tyaga Nabila Aprilia Aldama Naibaho, Donna E. Natasya Salsabila Nafis Nur Taufiqoh Lathifah Nursal, Ehla Zakiyah Nurul Khaeria Nurvita Trianasari Pranita, Komang Ridha Prasetyo, Arief Bagas Putu Nina Madiawati Rafqah Annisa Kusumaningrum Rahel Marpaung, Apriliyanti Resky Awalia Riko Hendrawan Rr Sri Saraswati Salehudin Eka Saputra Alrasidi Salsabila Nada Zayani Sari, Shafira Deswita Saskia Almarita Shiddiq, Muhammad Fajryan Sihombing, Febie Tania Siti Ratu Rodiah Sri Rahayu Sunu Puguh Hayu Triono Suriati Suriati swetlana Kartika Maharani Teguh Budiman Tri Utami Lestari Wardhana wardhana Wardhana Wardhana Wardhana, Muhamad Arriq Rayhan Zayani, Salsabila Nada

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