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All Journal JURNAL MANAJEMEN DAN AKUNTANSI Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma JOURNAL OF ECONOMIC SCIENCE Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan FINANCIAL : JURNAL AKUNTANSI Journal of Tourism Economics and Policy Penamas: Journal of Community Service Annals of Human Resource Management Research ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Proceeding ISETH (International Summit on Science, Technology, and Humanity) E-Jurnal Akuntansi TSM Journal of Governance, Taxation, and Auditing Journal of Artificial Intelligence and Digital Business West Science Journal Economic and Entrepreneurship Basic and Applied Accounting Research Journal Journal of Social Comunity Services Journal of Economics and Economic Policy The Journal of Management, Digital Business, and Entrepreneurship Atestasi : Jurnal Ilmiah Akuntansi The Journal of Financial, Accounting and Economics Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Journal of Humanities, Community Service, and Empowerment Proceeding of International Conference on Social Science and Humanity
Novi Darmayanti
Universitas Islam Darul Ulung Lamongan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN FINANCIAL LEVERAGE TERHADAP UNDERPRICING SAHAM INITIAL PUBLIC OFFERING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019- 2022 Setyorini, Ani; Darmayanti, Novi; Rachmaniyah, Fatichatur
J-MACC Vol 7 No 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i1.6394

Abstract

Current business progress and developments make it easy for people to recognize various investments, one of which is stocks. Investors can find out several terms in purchasing shares, one of which is the initial public offering (IPO) which is used by companies to obtain additional capital obtained from investors. This study aims to determine the effect of profitability, firm age and financial leverage on the underpricing of Initial Public Offering shares. Using a quantitative research method using a sample of 21 companies that experienced stock underpricing in 2019-2022. The data analysis technique in this study used multiple linear regression analysis using SPSS version 26. This research tested using the t test and F test. The results of this study indicate that partially profitability, firm age and financial leverage have a significant effect on initial public offering stock underpricing. Simultaneously profitability, firm age and financial leverage have a significant effect on initial public offering stock underpricing.
THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, APPLICATION OF GOVERNMENTAL ACCOUNTING STANDARDS AND REGIONAL FINANCIAL ACCOUNTING SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS (EMPIRICAL STUDIES ON THE GOVERNMENT OF LAMONGAN AND TUBAN) Dientri, Abdul Manaf; Darmayanti, Novi; Rama, Radian Sri; Sa’diyah, Salimatus
HUMANIS: Jurnal Ilmu-Ilmu Sosial dan Humaniora Vol 16 No 1 (2024): Januari
Publisher : LPPM UNISDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/humanis.v16i1.5389

Abstract

ABSTRACT Study aims to examine the effect of human resource competence, application of governmental accounting standards and regional financial accounting systems on the quality of local government financial reports (Empirical studies on the government of Lamongan and Tuban). This research was conducted in Lamongan and Tuban involving 40 employees of the Lamongan BPPKAD and Tuban BPPKAD as respondents. This quantitative study uses multiple linear regression. The technique is processed with SPSS 25 to analyze several hypotheses. The intercorrelation model between the three variables in this study reveals that the competence of human resources, the application of government accounting standards and the application of regional financial accounting systems have a significant correlation with the quality of local government financial reports. Keyword: Human Resources, Government Accounting Standards, Financial Accounting Systems
The Influence of Leverage, Firm Size and Financial Distress on Accounting Conservatism DARMAYANTI, Novi; AFRICA, Laely Aghe; SARI, A.A Pt. Agung Mirah Purnama; SUHARDIYAH, Martha
Journal of Tourism Economics and Policy Vol. 3 No. 2 (2023): Journal of Tourism Economics and Policy (April - June 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v3i2.603

Abstract

This study aims to determine the effect of leverage, firm size, and financial distress on accounting conservatism partially or simultaneously. This study uses an observation period of 2016-2020 with purposive sampling method obtained a sample of 8 companies. The data analysis method used in this research is multiple linear regression test. The variables used are leverage, firm size, and financial distress as independent variables. While the variable of accounting conservatism as the dependent variable. The results of this study resulted in the finding that partially leverage is significant on accounting conservatism. Firm size has no significant effect on conservatism and financial distress has a significant effect on accounting conservatism. Simultaneously, leverage, firm size, and financial distress have a significant effect on accounting conservatism.
What The Best Prediction Financial Distress With Compare Zmijewski, Altman Z-Score And Ohlson ? DARMAYANTI, Novi; ASRORI, Muhammad; DAMAYANTI, Damayanti; RIKAH, Rikah; KUNTARDINA, Ari
Journal of Tourism Economics and Policy Vol. 3 No. 3 (2023): Journal of Tourism Economics and Policy (July - September 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v3i3.785

Abstract

financial distressis a condition where the company's finances are experiencing a loss because it is considered unable to pay its obligations when they are due. The increase in cigarette excise rates will certainly have an impact on the shares of cigarette issuers and result in an increase in the selling price of cigarettes which will allow the company to experience financial distress. Cigarette companies need to analyze the company's financial condition, in which companies can predict opportunities for financial distress. Among them are using bankruptcy prediction models, one of which is zmijewski, altman z-score and ohlson. The aim of the researchers was to determine the prediction of financial distress in cigarette companies listed on the IDX for the 2018-2022 period using the Zmijewski method, altman z-score and Ohlson. This research is a descriptive research,The results show that the Zmijewski method predicts all healthy companies, the Altman Z-Score method for three companies is said to be healthy and the Ohlson method has two companies in good health. Ohlson's method has a high degree of accuracy72% with Typel Elrror 1 at 20% and Typel Elrror II at 8%. So that the Ohlson model is the most appropriate to use in predicting financial distress in cigarette companies listed on the Indonesian Efek Exchange (BEI).
Employee Performance: Are Influencing of Self Efficacy, Locus of Control, Goal Orientation, and Compensation? Arifah, Nafiqotun; Darmayanti, Novi; Rosyida, Isnaini Anniswati; Zulkarnaen, Have; Handayani, Sutri; Rama, Radian Sri
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2023: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.3846

Abstract

Performance is the main basis in the activities of achieving company goals. The purpose of this study was to analyze and determine the effect of Self Efficacy, Locus of Control, Goal Orientation, and Compensation partiay or simultaneousy on Employee Performance in the Idea Business Partners Sharia Cooperative in East Java. This study uses quantitative research methods, the sample used is the entire popuation, namely 93 employees. Data analysis used uses the outer mode, inner mode and hypothesis testing using Smart-PS. The resuts of the hypothesis test of the Sef Efficacy variabe partiay have a positive and significant effect on the Kopsyah-MUI empoyee performance variabe, the Locus of Control variable partialy has a positive and significant effect on the Kopsyah-MUI employee performance variabe, the Goal Orientation variabe partialy has a positive and significant effect on the Kopsyah-MUI employee performance variable, the Compensation variable partialy has a positive and significant effect on the Kopsyah-MUI Employee Performance variable. While X1 (Self Efficacy), X2 (Locus of Control), X3 (Goal Orientation), X4 (Compensation) simultaneousy affect Y (Employee Performance).
ARE COMPANY SIZE, DEBT, PROFITABILITY AND MANAGERIAL OWNERSHIP INFLUENCE INCOME SMOOTHING? BEFORE AND AFTER THE COVID-19 PANDEMIC Dewianawati, Dwi; Siswati, Endang; Pudjowati, Juliani; Lestari, Tri; Darmayanti, Novi
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 12, No 2 (2024)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v12i2.5783

Abstract

 The purpose of conducting this research is to find out whether Company Size, Debt, Profitability, Managerial Ownership of Income Smoothing Practices before and after the Covid-19 pandemic were case studies on property and realestate companies on the Indonesia Stock Exchange in 2018-2022. With a total population of 13 companies, and a sample of 65 financial data studied within 5 years. The results of this study, researchers found that company size before the pandemic had no effect but after the pandemic company size had an effect on income smoothing before and after the Covid-19 pandemic. Meanwhile, Debt, Profitability, Managerial Ownership partially affect income smoothing before and after the Covid-19 pandemic.  
ANALYSIS OF MANAGEMENT STRATEGIES FOR EDUCATIONAL IMPROVEMENT (STUDY ON PRIVATE SCHOOLS IN THAILAND) Darmayanti, Novi; Nashrullah, Muhammad Hafidh; Wahyuningtyas, Eka; Aisyah, Nur; Melati, Puput; Waedaramae, Waefatimoh
Journal of Social Comunity Services Vol. 1 No. 3 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i3.174

Abstract

General Background: The efficacy of management strategies in enhancing educational outcomes has become increasingly critical, especially in the context of private schools. Specific Background: In Thailand, private schools face unique challenges that necessitate innovative approaches to curriculum development and educational quality. Knowledge Gap: Existing literature reveals limited empirical studies on the impact of curriculum innovation, technology integration, and business partnerships on private school performance in Thailand. Aims: This research aims to evaluate management strategies that improve performance in Thai private schools, with a specific focus on curriculum development and its role in elevating educational standards. Results: Utilizing a mixed-methods approach, including literature reviews, case studies, and cross-sectional primary data collected through observations and interviews with schools in Southern Thailand, the study identifies that relevant, innovative, and competency-based curricula are pivotal in enhancing educational quality. The integration of technology and establishment of business partnerships are also critical in preparing students for future challenges. Novelty: This study contributes to the existing body of knowledge by providing empirical evidence on the effectiveness of these strategies in the Thai private school sector and by evaluating their impact through direct international community service initiatives. Implications: The findings suggest that sustainable and responsive curriculum development is essential for improving the competitiveness of private schools in Thailand, offering valuable insights for educational policy-makers and school administrators aiming to foster long-term educational improvements.
THE EFFECT OF OPERATIONAL AUDIT AND INTERNAL CONTROL ON PERFORMANCE Basannang , Siti Mariani; Darmayanti, Novi; Lestari, Tri
Journal of Economic and Economic Policy Vol. 1 No. 4 (2024): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i4.48

Abstract

This study aims to examine the influence of operational audits and internal control on company performance, focusing on UD. Cipta Karya Abadi in Lamongan Regency. Objective: The research explores both the individual and combined effects of these factors on company performance. Methods: Utilizing a quantitative approach, data was collected through questionnaires distributed to 38 employees selected using the Slovin formula and convenience sampling. The analysis employed multiple linear regression, supported by validity, reliability, and classical assumption tests, with a significance level of 5%. Results: The findings reveal that operational audits and internal control collectively have a significant positive impact on company performance. Individually, operational audits positively and significantly affect company performance, while internal control does not exhibit a significant individual effect. Novelty: This research highlights the critical role of operational audits in driving company performance and underscores the limited individual impact of internal control, suggesting areas for managerial improvement. The study contributes to understanding how specific internal mechanisms enhance operational efficiency and overall organizational outcomes
The Effect of Financial Performance and Accounting Profit on Share Return With Inflation As a Moderation Variable HARDIANTO, Ade Manggala; RAMA, Radian Sri; DARMAYANTI, Novi; SUHARDIYAH, Martha; PANJINATA, Awan
Journal of Tourism Economics and Policy Vol. 4 No. 4 (2024): Journal of Tourism Economics and Policy (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i4.1169

Abstract

The fundamental principles of justice and legal certainty are integral components of the rule of law concerning protecting individual rights, specifically in taxation. The enactment of Minister of Finance (MoF) Regulation Number 79 of 2023 is a responsive measure to the demands for adaptive tax regulations due to the evolution of laws. Therefore, this research aimed to analyze MoF Regulation Number 79 of 2023 using qualitative methods to explore and understand the meaning of taxpayers' perspectives relating to assessment procedures in regulation and practice to provide in-depth guidance on assessment in taxation. MoF Regulation 79 of 2023 is necessary for tax system compliance, justice, and legal certainty, serving as a multi-faceted juridical, philosophical, and sociological foundation. The results show that the regulation adheres to legal principles, influencing taxation practices regarding tangible and intangible assets, income tax, Value Added Tax (VAT), and sale agreements. This research contributes to analyzing perceptions of legal certainty and fairness in Tax Policy and the importance of balancing the use of tax regulations for external purposes with internal values and principles of tax justice in practice, which will impact the process of making other tax policies more effective and equitable, ultimately contributing to the promotion of social justice, economic development, and good governance. Moreover, future research can analyze the latest regulations issued as a theoretical and practical foundation for taxpayers, aid in setting valuation standards, and ensure compliance with the changing law for the professional practice of tax experts and accountants.
The Effect of Capital Expenditure, Balancing Funds, Regional Original Revenue and E-Government on Local Government Financial Performance SUTISMAN, Entar; PRASETIANINGRUM, Septyana; SUTISNA, Entis; NOY, Ismail R.; DARMAYANTI, Novi; FAHREZA, Ellycia Rahma Nurfidya
Journal of Tourism Economics and Policy Vol. 4 No. 4 (2024): Journal of Tourism Economics and Policy (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i4.1170

Abstract

This study examines the effect of capital expenditure, balancing funds, local revenue, and e-government on the financial performance of local governments (Study on local governments in East Java in 2020-2022). The research approach used in this study is quantitative, using secondary data. The population in this study was local governments in East Java for 3 consecutive years for the period 2020-2022. The sampling technique used was purposive sampling, and 114 samples were obtained from 38 districts and cities in East Java. The data analysis techniques used were inner model analysis, outer model analysis, and hypothesis testing. The results of this study indicate that partially, the Capital Expenditure Variable has a negative effect on the financial performance of local governments, the Balancing Fund has a positive effect on the financial performance of local governments, Local Revenue has a positive effect on the financial performance of local governments, and E-Government has a negative effect on the financial performance of local governments.
Co-Authors . Syamsulbahri Abdullah, Zailani Abidatus Suroya, Naela Adriani Lande Africa, Laely Aghe ainiyah, khurotu Ali muhajir, Ali Ali Wafa, Moh Ana Fitriyatul Bilgies, Ana Fitriyatul Anggraeni, Fitri Dwi Anggraeni, Rindang Nur Arasy Alimudin Arifah, Nafiqotun Ariyanti, Desy Fajar Baiti, Isma Nur Basannang , Siti Mariani binti Jamil, Amirah Damayanti Damayanti Dewi Kusmayasari Dewianawati, Dwi Dian Puspita Sari Dientri, Abdul Manaf Dientry, Abdul Manaf Elisabeth, Damarsari Ratnasahara Entar Sutisman Entis Sutisna Erry Setiawan Fachruddin, Fanny Evanda Fachry Abda El Rahman FAHREZA, Ellycia Rahma Nurfidya Fazira P, Erra Ferdi, Yudhi Feryani, Dwin Have Zulkarnaen Heny Ekawati Haryono Imam Baidlowi Imama Nurun Najjah, Fella Irawan, Mohamad Rizal Irawan, Mohamad Rizal Nur Isnaini Anniswati Rosyida Isnaini Rosyida, Isnaini Jamil, Amira Juliani Pudjowati Khusnul Khotimah Kuntardina, Ari Kusmayasari, Dewi Lande , Adriani Maimunah, Handariyatul Manaf Dientrimei, Abdul MELATI, PUPUT Mira Wahyuni, Mira Mochammad Taqiyyuddin Moh Ali Wafa Muhammad Asrori Mustajab, Duta Mutia, Khusnul Nanis Hairunisya Nashrullah, Muhammad Hafidh Ninik Sudarwati NOY, Ismail R. Nur Aisyah Nur Suci Mei Nurhidayat, Esti PANJINATA, Awan Pramesti, Renita Rachmaniyah, Fatichatur Radian Sri Rama Rahma Wati, Endang Rahmadhani, Ayu Dwi Rahmaniayah, Fatichatur Rahmawati, Eka Fitri Yunita Rikah, Rikah Sari, A.A Pt. Agung Mirah Purnama Sari, Resa Whindy Exvina Sa’diyah, Salimatus Septyana Prasetianingrum Septyana Prasetianingrum Setyorini, Ani Sholihah , Imroatus Sinaga, Hommy Dorthy Ellyany Siswati, Endang Siti Mariani Basannang Siti Shoimah Sugeng Santoso Suhardiyah, Martha Suharsono, Judi Suhartono, Muhammad Yoyok Sukaris Sutri Handayani Suyono, Joko Tri Lestari Tri Lestari Tri Retno Hariyati Usdi, January Waedaramae, Waefatimoh Wafa, Moh. Ali Wahyuningtyas, Eka