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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri PROFIT J-MACC : Journal of Management and Accounting EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI Jurnal Proaksi Journal of Economics, Business, and Government Challenges Jurnal Pengabdian Masyarakat: BAKTI KITA Jurnal Akuntansi Manado (JAIM) EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat

Novi Darmayanti

Universitas Islam Darul 'Ulum Lamongan

Author-ID : 2515594

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 23 Documents Claim Missing Document

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Pengaruh Severity, Free Asset Dan Downsizing Terhadap Keberhasilan Turnaround Pada Perusahaan Yang Mengalami Financial Distress (Studi Empiris Pada Perusahaan Sektor Consumer And Goods Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018) Novi Darmayanti; Nawari Nawari; Egidia Demmy Andini
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol 6, No 1 (2021): APRIL 2021
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v6i1.1526

The research is aimed at knowing the impact of inequality, free assets and downsizing on the turnaround success of companies that are experiencing financial distress conditions in consumer and goods companies in the period 2014-2018. This research is a quantitative explanatory research with purposive sampling technique for data collection. As many manufacturing companies as samples. This study uses SPSS Application version 25 and logistic regression analysis to test the hypothesis because the independent variable is a combination of metrics and non-metrics. The results showed that free assets and downsizing had no effect on turnaround as evidenced by a significant value greater than 0.05 while severity had a positive effect on turnaround with a significantly smaller result than at 0.05

ANALISIS PREDIKSI KEBANGKRUTAN TERHADAP HARGA SAHAM DENGAN MODEL ZMIJEWSKI DAN SPRINGATE (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN MINYAK DAN GAS BUMI DAN BATUBARA YANG TERCATAT DI BEI TAHUN 2016-2018) Novi Darmayanti; Isnaini Anniswati Rosyida
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol 5, No 2 (2020): September 2020
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v5i2.848

The mining industry has four types of risks, namely the discovery of uncertainties in the form of oil and gas resources, technological risks associated with uncertainty in costs, market risks associated with price shifts, and the risk of government policies related to domestic prices and tax changes. The purpose of this study was to determine how much influence the prediction of bankruptcy using the Zmijewski (X-Score) and Springate (S-Score) models on the stock price of the company. The sample in this study were oil and gas mining and coal sub-sector companies which were listed on the year 2016-2018 with a total of 15 companies using purposive sampling. The analytical method used is multiple linear regression analysis using SPSS version 22. The results show that Zmijewski Capital is not significant to Stock Prices, Springate Capital has a positive and significant effect on Stock Prices, and Zmijewski Capital and Springate Capital simultaneously have a significant effect on Stock Prices. Industri pertambangan memiliki empat macam risiko, yaitu penemuan ketidakpastian sumberdaya berupa minyak dan gas bumi, risiko teknologi yang terkait dengan ketidakpastian biaya, risiko pasar yang terkait dengan pergeseran harga, dan risiko kebijakan pemerintah yang terkait dengan harga domestik serta perubahan pajak. Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh prediksi kebangkrutan menggunakan model Zmijewski (X-Score) dan Springate (S-Score) terhadap harga saham pada perusahaan. Sampel dalam penelitian ini adalah perusahaan sub sektor pertambangan minyak dan gas bumi dan batubara yang tercatat di bei tahun 2016-2018 dengan jumlah 15 perusahaan dengan menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan programSPSS versi 22. Hasil penelitian menunjukkan Modal Zmijewski tidak signifikan terhadap Harga Saham, Modal Springate berpengaruh positif dan signifikan terhadap Harga Saham, dan Modal Zmijewski dan Modal Springate secara simultan berpengaruh signifikan terhadap Harga Saham.

THE EFFECT OF GOOD CORPORATE GOVERNANCE AND COMPANY CHARACTERISTIC ON ENVIROMENTAL DISCLOSURE Moh Syuad Iman; Novi Darmayanti; Martha Suhardiyah
Journal of Economics, Business, and Government Challenges Vol 4 No 2 (2021): Journal of Economics, Business and Government Chalenges (JoRBGC)
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v4i2.202

This study aims to examine the effect of good corporate governance and company characteristics on environmental disclosure. Good corporate governance is represented by the variable size of the board of commissioners, independent commissioners, and the audit committee. Meanwhile, company characteristics are represented by size and age variables. This research is a quantitative research. The data taken is secondary data. The data in this study were obtained using library research. The population in this study are companies listed on the BURSA EFEK INDONESIA (BEI) in the period 2015 - 2020. The research sample taken is companies that are included in the natural resources sector and collected using purposive sampling method. A total of 6 companies were determined as the research sample. The data analysis method in this study uses a statistical scientific approach. The analytical method used is multiple regression analysis consisting of classical assumption test (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test) and hypothesis testing (coefficient of determination, t test, F test). The results of this study indicate that the adjusted R2 value is 98.9% which means that the environmental disclosure variable can be explained by the five independent variables, namely the board of commissioners (DK), independent commissioners (KOMIN), audit committee (KOAU), size (SIZE), and age (AGE). The results of the t-test of this study indicate that: the board of commissioners, independent commissioners, audit committees, size, age have a positive effect on environmental disclosure. While the results of the F test from this study prove that the board of commissioners, independent commissioners, audit committee, size, age have a simultaneous effect on environmental disclosure.

STUDI INTERPRETIF: APLIKASI PEMBIAYAAN HUNIAN SYARIAH DENGAN SKIM MUSYARAKAH MUTANAQISHAH Novi Darmayanti
Jurnal Akuntansi Multiparadigma Vol 3, No 3 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstract: Intepretive Study: The Application of Shariah Housing Financing with Musyarakah Mutanaqishah Scheme. Bank Muamalat Indonesia is one of the Islamic financial institutions that provides financing in the housing sector. One is the financing of hunian syariah with musharaka mutanaqishah skim. The study used an interpretive study approach. The data used are primary and secondary data. Data collection methods used were interviews, documentation and observation. The results show that the financing of hunian syariah (PHS) is a financing provided by BMI to customers who want to buy a house using Musharaka mutanaqishah contract (syirkatul milk). Syirkatul milk is Musharaka contract basis, where customers and BMI collaborate or partner to buy a house.Abstrak: Studi Interpretif Aplikasi Pembiayaan Hunian Syariah dengan Skim Musyarakah Mutanaqishah. Bank Muamalat Indonesia merupakan salah satu lembaga keuangan syariah yang memberikan pembiayaan dalam sektor perumahan. Salah satunya adalah pembiayaan hunian syariah dengan skim musyarakah mutanaqishah. Penelitian ini memakai pendekatan studi interpretif. Data yang digunakan adalah data primer dan data sekunder. Metode pengumpulan data yang digunakan adalah wawancara, dokumentasi dan observasi. Hasil penelitian diketahui bahwa Pembiayaan Hunian Syariah (PHS) merupakan pembiayaan yang diberikan oleh BMI kepada nasabah yang ingin membeli rumah dengan menggunakan akad musyarakah mutanaqishah (syirkatul milk). Syirkatul milk adalah akad dasar musyarakah, dimana nasabah dan BMI bekerja sama atau bermitra untuk membeli rumah.

The Influence of Audit Costs, Audit Engagement and Audit Rotation on Audit Quality Nurul Fauziyah; Novi Darmayanti
JAFFA Vol 9, No 1 (2021): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v9i1.10228

This study aims to determine the relationship between audit costs, audit engagement, audit rotation on audit quality in textile and garment manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used a quantitative approach, while the data source used was secondary data. The study population was 16 companies in the textile and garment subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The sampling method is purposive sampling method, namely the technique of determining the sample with certain considerations. The method of analysis uses multiple linear regression analysis. Partially, it shows that audit costs have a significant effect on audit quality, while engagement auditing has no effect on audit quality, and audit rotation has no significant effect on audit quality. Simultaneously, audit cost, audit engagement and audit rotation have a significant effect on audit quality.

The Effect of Audit Opinion, Financial Distress, Client Size, Management Turn and KAP Size on Auditor Switching Novi Darmayanti
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 2 (2017): August - November 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1125

The issue of Auditor Independence, the most frequently, makes the debate of auditor rotation. This auditor rotation is related to the company activity for doing auditor switching. Some previous studies showed that switching auditors leads to the various result and it needs to hold rediscovery and to verify the theory of auditor switching. The study Aimed to test empirically the auditor opinion, financial distress, the client company size, management turnover, and KAP size toward auditor switching on manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2010 until 2014. The study is an explanatory quantitative research with purposive sampling technique for the collection of data. The 39 manufacturing companies used as a sample. The study used SPSS Application with 18 version and regression logistics to test the hypothesis because the independent variable is the combination between metric and non-metric. The result of the study Showed that the independent variable has an effect on auditor switching and auditor’s opinion. Financial distress, the client company size, management turnover and the firm size do not affect the auditor switching.

ANALISIS PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK PRODUKSI KAIN BATIK TULIS (STUDI PADA PERUSAHAAN BATIK MARELY JAYA) Alfian Helmy; Novi Darmayanti; Nurul Fauziyah
HUMANIS: Jurnal Ilmu-Ilmu Sosial dan Humaniora Vol 11 No 2 (2019): Juli
Publisher : LPPM UNISDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/humanis.v11i2.2296

This research to analyze calculation the cost of good manufactured is activity based costing system. This method is able to provide the cost of good manufactured calculations is precise and accurate compared with the traditional system. The purpose of this research was to find out how the application of traditional systems and activity based costing system to determine the cost of good manufactured batik cloth at Merely Jaya Batik Company, and to determine whether There is a difference in the calculation of the cost of batik cloth between traditional systems and activity based costing system. The type of this research is descriptive quantitative.

PENGARUH PEMAHAMAN ATAS SELF ASSESSMENT SYSTEM, KEADILAN DAN TARIF PAJAK TERHADAP PENGGELAPAN PAJAK PADA UMKM DI KABUPATEN BOJONEGORO Rizkya Ananda Bintarawati Yulianto; Novi Darmayanti; Isnaini Anniswati Rosyida
Jurnal Proaksi Vol 8 No 2 (2021): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i2.2198

Saat ini pelaku UMKM memegang peranan yang penting terhadap perekonomian Negara, oleh karena itu tujuan dari penelitian ini untuk mengetahui pengaruh pemahaman atas Self Assessment System, Keadilan, dan Tarif Pajak Terhadap Penggelapan Pajak pada UMKM di Kabupaten Bojonegoro secara parsial maupun simultan. Populasi penelitian ini adalah seluruh seluruh UMKM di Kabupaten Bojonegoro yang berjumlah 78.012. Penelitian ini menggunakan dengan metode purposive sampling dan Insidental Sampling sehingga diperoleh 50 sampel. Penelitian ini menghasilkan temuan bahwa secara parsial pemahaman self assessment sytem tidak berpengaruh terhadap penggelapan pajak, sedangkan pemahaman keadilan dan pemahaman tarif pajak berpengaruh secara parsial terhadap penggelapan pajak. Secara simultan variabel bebas pemahaman self assessment sytem, pemahaman keadilan, pemahaman tarif pajak berpengaruh terhadap penggelapan pajak sebagai variabel terikat. Kata kunci : Self Assessment System, purposive sampling, Insidental Sampling, keadilan, dan tarif pajak.

DAMPAK COVID-19 TERHADAP PERUBAHAN HARGA DAN RETURN SAHAM Novi Darmayanti; Titik Mildawati; Fitriah Dwi Susilowati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 4 No 4 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

ABSTRACTCOVID-19 is an acronym for “Corona Virus Desease-2019”. Emergance at the end of 2019 and the explosion of this virus caused by rapid transmission yo the effects caused and the absence of a vaccine that can definitely fight this virus. In Indonesia, the peak of people’s fear of this virus occured when the first COVID-19 case was announced on 2 March 2020. The impact of this outbreak attacked all sectors including the capital market. By using paired sample t test, this study aims to analyze the impact of the announcement on changes in price and stock returns PT. Indosat, Tbk. The results showed that stock prices experienced significant changes with sig.value 0,000 < 0,05 . While stock returns did not change due the announcement because sig.velue of stock return is 0,946 > 0,05.

PENGARUH STRES KERJA, FAKTOR LINGKUNGAN, DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR INDEPENDEN (Studi Pada Auditor Independen Kantor Akuntan Publik Di Surabaya) Novi Darmayanti
J-MACC Vol 1 No 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

This research aims to knows the relationship of work stress, environmental factors and organization custom on independent auditor performance and obtain emprical evidence on the factors related to the behavior of auditors that could affect the performance auditor work in Public Accounting Firm in Surabaya. The data are analyzed by multiple linear regression analysis method supported by SPSS program ver. 23.0, writers deployed 70 questionnaires to the auditors worked on the Firm in Surabaya where questionnaires were successfully returned as many as 58 questionnaires, While there are 12 questionnaires that did not return and reply, so that 58 samples were used in this study. The taking of sampling is by using tables Isaac & Michael. The results partially of this study showed that work stress have positive and significant effect on auditor’s performance, environmental factors have positive and significant effect on auditor’s performace, organizational culturehas a significant effect on auditor performance, so simultaneously work stress, environmental factors, and organizational culture have positif and significant effect on auditor performance.

Co-Authors Alfian Helmy Arneta Mei Vella Arthur Simanjuntak Desy Ika Febrianti Egidia Demmy Andini Ellycia Rahma Nurfidya Fahreza Evinta Hogi Pratama Faizah, Yustin Nur Fitriah Dwi Susilowati Isnaini Anniswati Rosyida Martin Yehezkiel Sianipar Maylizza Putri Dyansah Mildawati, Titik Moh Syuad Iman Mohamad Rizal Nur Irawan Muhammad Isa Alamsyahbana Nawari Nawari Nikita Nitri Pratiwi Nurul Fauziyah Nurul Fauziyah Radian Sri Rama Rindang Nur Anggraeni Rizkya Ananda Bintarawati Yulianto Siti Ayu Putri Lestari Siti Ayu Putri Lestari Suhardiyah, Martha Suharsono, Judi Syaiful Azhari Welly, Yerisma

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