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Pengaruh Struktur Modal Terhadap Profitabilitas Astuti, Kurniasih Dwi; Retnowati, Wulan; Rosyid, Ahmad
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 2, No 1 (2015)
Publisher : Universitas Serang Raya

Studi ini berupaya mengembangkan penelitian yang telah dilakukan Abor (2005),Gill, et al., (2011), dan Fawzi dan Maroof (2012) mengenai efek dari struktur modal pada profitabilitas dengan meneliti efek struktur modal terhadap profitabilitas 100 perusahaan terbaik di Indonesia versi majalah Fortuna selama tiga tahun (2010-2012).Analisis ini menggunakan struktur modal sebagai variabel independen.Struktur modal sebagai variabel independen direpresentasikan dengan Long-termDebt to Asset Ratio (LDAR), Debt to Asset Ratio (DAR), dan Debt to Equity Ratio(DER).Variabel dependen dalam analisis ini adalah profitabilitas profitabilitas yang diukur dengan Return on Equity (ROE). Net Profit Margin (NPM) digunakan sebagai variabel kontrol.Sampel diambil dengan metode purposive sampling.35 perusahaan terbaik diIndonesia untuk 3 tahun periode dari tahun 2010-2012 terpilih sebagai sampel penelitian.Metode statistik menggunakan analisis Regresi Berganda.Hasil penelitian menunjukkan bahwa LDAR memiliki pengaruh negatif dan signifikan terhadap ROE,sedangkan DAR dan DER memiliki pengaruh yang positif dan signifikan terhadapROE. NPM sebagai variabel kontrol memiliki pengaruh positif dan signifikan terhadap ROE Kata Kunci: struktur modal, profitabilitas, return on equity, long-term debt to asset ratio, debt to asset ratio, debt to equity ratio, net profit margin.

Pengaruh Struktur Modal Terhadap Profitabilitas Kurniasih Dwi Astuti; Wulan Retnowati; Ahmad Rosyid
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 2 No. 1 (2015)
Publisher : Universitas Serang Raya

Studi ini berupaya mengembangkan penelitian yang telah dilakukan Abor (2005),Gill, et al., (2011), dan Fawzi dan Maroof (2012) mengenai efek dari struktur modal pada profitabilitas dengan meneliti efek struktur modal terhadap profitabilitas 100 perusahaan terbaik di Indonesia versi majalah Fortuna selama tiga tahun (2010-2012).Analisis ini menggunakan struktur modal sebagai variabel independen.Struktur modal sebagai variabel independen direpresentasikan dengan Long-termDebt to Asset Ratio (LDAR), Debt to Asset Ratio (DAR), dan Debt to Equity Ratio(DER).Variabel dependen dalam analisis ini adalah profitabilitas profitabilitas yang diukur dengan Return on Equity (ROE). Net Profit Margin (NPM) digunakan sebagai variabel kontrol.Sampel diambil dengan metode purposive sampling.35 perusahaan terbaik diIndonesia untuk 3 tahun periode dari tahun 2010-2012 terpilih sebagai sampel penelitian.Metode statistik menggunakan analisis Regresi Berganda.Hasil penelitian menunjukkan bahwa LDAR memiliki pengaruh negatif dan signifikan terhadap ROE,sedangkan DAR dan DER memiliki pengaruh yang positif dan signifikan terhadapROE. NPM sebagai variabel kontrol memiliki pengaruh positif dan signifikan terhadap ROE Kata Kunci: struktur modal, profitabilitas, return on equity, long-term debt to asset ratio, debt to asset ratio, debt to equity ratio, net profit margin.

PENGARUH RASIO PROFITABILITAS, RASIO AKTIVITAS, RASIO PASAR, FIRM SIZE, TINGKAT SUKU BUNGA, DAN NILAI TUKAR TERHADAP RETURN SAHAM (Studi Empiris Pada Perusahaan Makanan dan Minuman Di Bursa Efek Indonesia Periode 2008-2011) Rita Rosiana; Wulan Retnowati; Hendro Hendro
Esensi: Jurnal Bisnis dan Manajemen Vol 4, No 1 (2014): April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v4i1.1957

Penelitian ini bertujuan untuk menganalisis pengaruh Rasio Profitabilitas, Rasio Aktivitas, Rasio Pasar, Firm Size, Tingkat Suku Bunga dan Nilai Tukar terhadap Return Saham Perusahaan Makanan dan Minuman di Bursa Efek Indonesia. Sampel yang digunakan adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2008 – 2011, total sampel yang digunakan berjumlah 44 sampel.Metode pengambilan sampel dengan Purposive Sampling.Model analisis yang digunakan dalam penelitian ini adalah regresi linier berganda.Hasil penelitian menunjukkan Profitabilitas (ROE), Rasio Pasar (PBV), Firm Size ( Total Aset), Tingkat Suku Bunga (SBI)tidak pengaruh terhadap Return Saham, Rasio Aktivitas (TATO) dan Nilai Tukar (Kurs Tengah BI) berpengaruh dengan Return saham.DOI: 10.15408/ess.v4i1.1957

Pengukuran Kinerja Perbankan Syariah di Indonesia dan Malaysia dengan Pendekatan Shariah Maqashid Index (SMI) Tahun Pelaporan Keuangan 2013-2017 Anny Widiasmara; Wulan Retnowati
Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i1.7016

This research was conducted using the analysis of the concept of sharia maqashid index with an empirical study approach. The object of this study is Islamic banking in the Southeast Asian region, especially Indonesia and Malaysia. The results obtained from this study are the Malaysian Islamic Commercial Banks and the Indonesian Sharia Banking System still have an average performance value above Malaysia. This was obtained from the results of the assessment with maqashid shariah index and the SAW (Simple Additive Weigting) method that the majority Islamic Commercial Banks in Indonesia had the best performance at 46.22% banks, while the majority Islamic Commercial Banks in Malaysia amounted to 43.15% banks. However, from the total assessment of all performance indicators it was found that all assessment results per year and all performance indicators obtained showed that the financial performance of the Malaysian Islamic Commercial Banks was better overall with an average total rating of 1.348354 points while the total average value of the Indonesia Islamic Commercial Banks is 0.63564 points.

KONSEP KHALIFATULLAHU FIL ARDL: DEKONSTRUKSI CORPORATE SOCIAL RESPONSIBILITY Wulan Retnowati; Roza Mulyadi
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

The purpose of this research is to deconstruct the concept of corporate social responsibility that has failed in practice. Because there are still many tendency of company practices that only have the character of ceremonial course and aim to abort the obligation and the emergence of environmental destruction practices by companies that have implemented corporate social responsibility. This research used the concept khalifatullahufilardl, in Islam it is meansthathe human function on earth as the ruler of the universe. By deconstructing the concept of corporate social responsibility that only refers to the singgle bottom line that focus on God SWT as stakeholders, the concept khalifatullahufilardl can be applied in changing the paradigm of corporate social responsibility so that ultimately the practice of corporate social responsibility will be more aware on sustainable development and ultimately can increase corporate profits that will have an impact on increasing mutual prosperity (between companies and surrounding communities.corporate social responsibility, khalifatullahufilardl, ruler of the universe

Crowe's Fraud Pentagon Theory Review Of Fraudulent Financial Statements With Audit Committee Moderation Wulan Retnowati; Sutrisno T; Erwin Saraswati; Wuryan Andayani
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.758

Purpose—This study aims to analyze the Pentagon fraud theory for detecting fraud in financial statements, with the audit committee as a moderating variable. Design/methodology/approach — This study's population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample is 198, comprising 66 company annual reports for three years. The analysis technique used in this study is multiple linear regression and uses the MRA (Moderating Regression Analysis) method through IBM SPSS version 26 software. Findings—The results showed that the variables of pressure and arrogance influenced fraud in financial statements, while the variables of opportunity, rationalization, and competence did not. The pressure and opportunity variables affect fraud in financial statements after being moderated by the audit committee variable, while the rationalization, competency, and arrogance variables have no effect. Practical implications — Practical benefits for stakeholders as a source of information regarding factors that can be detected as a cause of fraud in financial statements. That is expected to avoid or minimize fraud and fraudulent financial statements, which can later develop and harm many parties, especially business people. Originality/value — The difference between this study and previous research lies in using variables, research objects, research periods, and measurements that previous researchers have not carried out. Paper type — Research paper

SOSIALISASI AKUNTANSI PESANTREN DALAM PENYUSUNAN LAPORAN KEUANGAN PESANTREN Soleha, Nurhayati; Yulianto, Agus Sholikhan; Rosiana, Rita; Retnowati, Wulan
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 3 (2023)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i3.1528

The financial report of Islamic boarding school (pesantren) has an important role because it is a form of accountability and transparency of public sector organisations. The purpose of this service activity is to provide an understanding of accounting in preparing financial reports in Islamic boarding schools in the district and city of Serang. Partners are six pesantren with students under 500 students. This service was carried out by means of lectures, discussions, practices, and observations. Through this activity, pesantren can increase their insight and knowledge about pesantren accounting and understand the importance of preparing pesantren financial reports based on generally accepted accounting standards (SAK), but in practice they have not used it based on accounting standards (SAK) completely. Keywords: accounting, Islamic boarding school (pesantren), public sector

Pengaruh Tunneling Incentive Terhadap Tax Avoidance Dengan Koneksi Politik Sebagai Variabel Moderasi Retnowati, Wulan; Muchlish, Monawar
INVENTORY: JURNAL AKUNTANSI Vol 8, No 1 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v8i1.19611

This study aims to determine and examine the effect of tunneling incentive on tax avoidance wit political connections as a moderating variable. Population in this study using property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2020. The data used in this study are secondary data and sample selection through purposive sampling technique. This research is a type of quantitative research with multiple regression model. In addition, the regression analysis model used in this study moderated regression analysiss (MRA) using SPSS statistics 24 software. Based on the results of the analysis, it shows that tunneling incentive has no effect on tax avoidance. Political connection as a moderating variable has been shown to strengthen the effect of tunneling incentive on tax avoidance.

The Financial Technology Investment: A Comparative Analysis of Profitability and Performance in Indonesian State-Owned and Sharia Banks Widiasmara, Anny; Retnowati, Wulan; Alvarez, Joel I.; De Guzman, Eduardo K.
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p15-24

In the digital age, the lack of understanding regarding strategic investments in financial technology within the banking sector emerges as an expensive predicament. This presents a global debate over cost-effectiveness, competitive pressures, intricate bank operations, workforce management, and employee adaptability. This study strives to provide empirical evidence of differences in Return on Asset (ROA), Return on Equity (ROE), Operational Expense to Operational Revenue (BOPO), Net Interest Margin (NIM), Operational Expense Ratio (OPER), and Revenue per Employee (RPE) before and after investing in financial technology within Indonesian Sharia and State-Owned Banks. The results of this research show that for the most part there is no significant difference in the profitability ratios of ROA, ROE, NIM and BOPO, OPER, RPE in Islamic banks but there is a tendency for performance to increase for ROA, ROE, NIM and BOPO, OPER, RPE after collaborating with start -up fintech. In contrast, State-Owned Banks exhibit differences in ROA and BOPO variables before and after such collaborations. The performance metrics of ROA, ROE, and NIM in State-Owned Banks have deteriorated post-collaboration with fintech entities. This calls for caution from the banking sector as it could incur financial losses, negatively impacting operations and overall performance

Ulil Albab: An Ancient Methodology for Building Corporate Spiritual Responsibility (CSpR) Rismawati, Rismawati; Retnowati, Wulan; Supriadi, Supriadi
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.353

Corporate Social Responsibility (CSR) aims to balance economic, social, and environmental impacts, but often lacks spiritual and ethical depth. This research introduces Corporate Spiritual Responsibility (CSpR) using the Ulil Albab methodology, rooted in Islamic tradition. The Ulil Albab method integrates intellectual and spiritual faculties through Zikir (remembrance), Do’a (prayer), Tafakur (reflection), and Tahanuts (seclusion), known collectively as ZDTT. By grounding CSR in spiritual awareness, this approach fosters more authentic and impactful social responsibility. The methodology combines sensory perception, rational thought, heart intuition, and divine revelation, offering a holistic approach to knowledge. Implementing CSpR aligns corporate actions with spiritual principles, ensuring ethical integrity and sustainability. The study explores how CSpR can transform CSR practices, its practical implications, and its role in creating a more ethical corporate culture. CSpR enhances businesses' moral fabric, helping them navigate ethical dilemmas and build stakeholder trust.

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