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All Journal JURNAL MANAJEMEN DAN AKUNTANSI International Conference on Law, Business and Governance (ICon-LBG) Journal of Economics, Business, & Accountancy Ventura Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting JOURNAL OF ECONOMIC SCIENCE Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri PROFIT Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI Jurnal Proaksi Journal of Economics, Business, and Government Challenges Jurnal Pengabdian kepada Masyarakat Nusantara 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) Jurnal Pengabdian Masyarakat: BAKTI KITA E-Jurnal Akuntansi TSM Journal of Governance, Taxation, and Auditing Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Manado (JAIM) West Science Journal Economic and Entrepreneurship Basic and Applied Accounting Research Journal Journal of Social Comunity Services Journal of Economics and Economic Policy EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat 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
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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

Abstract

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 Implication of Opportunistic Behavior Towards a Financial Report Conservatism : A Study of Banking Company Go-Public at BEI Novi Darmayanti; Nur Suci Mei
International Conference On Law, Business and Governance (ICon-LBG) Vol 1 (2013): 1st ICon-LBG
Publisher : UBL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (737.122 KB)

Abstract

Backgraund of study Opportunistic behavior is a conflict of interest between investors and creditors due to the tendency of investors in undergoing a wealth transfer from creditors (Fama, 1978a; 1978b). Kreditors urges a rather high interest rates and the implementation of a more conservative financial report method (Jong and Dijk, 1999). The concept of opportunistic behavior is divided into three: (1) in terms of direct transfer of wealth, the dividend payments is too high and fund sources from the debt tends to become a major priority (Smith and Warner (1979); (2) In the case of asset substitution, in which a company is involved in the high-risk projects (Jensen and Meckling (1976); (3) in the case of underinvestment, in which investment prospect and growth will not be implemented by investors unless there is a loan from the creditors. These three concepts leads to the wealth transfer from creditors to investors. In short, investors prefer funding obtained from debt. In other words, the higher the debt of a company, the more potential opportunistic behavior between investors and creditors (Fama dan Miller, 1972). Those three concepts become main factors of financial report conservatism. The trickery cases in Indonesia ultimately indicate the low level of conservatism implemented by a company in order to make their financial report (Ahmed et.al, 2002). Therefore, it becomes a motivation in this study and only a few studies were conducted, particularly in Indonesia (Ahmed et. al, 2002). The problem of the study. According to the background stated before, the problem of this study is whether opportunistic behavior influences financial report conservatism. Opportunistic behavior conducted in this study is associated with the rate of operation uncertainty, the rate of dividend payments and the debt rate. The aim of the study (1) To examine the accounting conservatism from its upside parts, especially on its relation with debt contract and dividend payments; (2) To examine the phenomenon of debt contract and dividend payments that potentially generates opportunistic behavior regarding the dividend policy. Related Studies. Qiang (2003) stated that investors are able to transfer their wealth from creditors using a high dividend payments, a new debt funding, and transfer, acquisition or assets removal. In order to manage this conflict, the restrictions of dividends, capital structure and assets conversions. In order to deal with the problem, the pembatasan dividen, capital structure, and change of aktiva. Hirshleifer and Thakor (1992) stated that the pembatasan is usually included in perjanjian debt. Therefore, creditors tend to prefer a conservative financial report. Manager urges to minimize the debt cost of company. A company can lower its debt cost by considering a more restricted limitation rules regarding divident payments and must implement the conservative accounting. In the studies conducted by Qiang (2003) and Hirshleifer & Thakor (1992), there were not any discussions about the implication of opportunistic behavior towards financial report conservatism. Hence, it is essential to have a further study regarding this problem. Methods of the Study Quantitative method. Secondary data. An analysis unit is a perusahaan perbankan that go-public at BEI during 2011-2012. The hypothesis of the study is that there is an implication between opportunistic behavior and financial report conservatism. The hypothetical examination was conducted by applying logistic regression, while the tools of analysis implemented SPSS.The Implication for Business Practices / Practical Contribution (1) A manager is able to consider the decision-making, particularly related with opportunistic behavior, towards financial report conservatism, (2) An accountant tends to be more conservative in making and presenting the financial report based on SAK. Theoretical Contribution this study contributes to Market Based Accounting Research. 
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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.712 KB) | DOI: 10.18202/jamal.2012.12.7177

Abstract

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

Abstract

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.
Analysis of Factors that Influence Accounting Students Choose Career As A Public Accountant Fu'at Hasim; Novi Darmayanti; A. Manaf Dientri
JAFFA Vol 8, No 1 (2020): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v8i1.6733

Abstract

The selection of a career for students of accounting was the initial stage of the establishment of a career. After completion of the period of study College, career options for graduates in accounting not addressed only on the accounting profession but there were also other options for a career. There were several factors that affect students' career selection accounting for a career in public accounting. A sample of 115 students accounting for UNISDA and UNISLA. Methods of analysis used was logistic regression with SPSS version 22. The type of data being used was the primary data obtained from the questionnaire respondents. From the results of testing hypotheses obtained that the factors of financial rewards and social values significantly influential partially against the interest of the students in the choosing a career as a public accountant.
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

Abstract

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

Abstract

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 dan Bisnis, Universitas Muhammadiyah Cirebon

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.036 KB) | DOI: 10.24034/j25485024.y2020.v4.i4.4624

Abstract

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. 
Co-Authors . Syamsulbahri a manaf dientri A. Manaf Dientri A. Manaf Dientri A.Manaf Dientri Abdullah, Zailani Abidatus Suroya, Naela Adriani Lande Africa, Laely Aghe ainiyah, khurotu Alfian Helmy Ali muhajir, Ali Ali Wafa, Moh Ana Fitriyatul Bilgies, Ana Fitriyatul Anggraeni, Fitri Dwi Anggraeni, Rindang Nur Ani Setyorini Annisa' Carina Arasy Alimudin Arifah, Nafiqotun Ariyanti, Desy Fajar Arneta Mei Vella Arthur Simanjuntak Baiti, Isma Nur Basannang , Siti Mariani Bhaga Aninditatama binti Jamil, Amirah Damayanti Damayanti Desy Ika Febrianti Dewi Kusmayasari Dewianawati, Dwi Dian Puspita Sari Dian Viola Kartka Sari Dientri, Abdul Manaf Dientry, Abdul Manaf dyla putri rahmawati Egidia Demmy Andini Elisabeth, Damarsari Ratnasahara Ellycia Rahma Nurfidya Fahreza Entar Sutisman Entis Sutisna Erry Setiawan Evinta Hogi Pratama Fachruddin, Fanny Evanda Fachry Abda El Rahman FAHREZA, Ellycia Rahma Nurfidya Faizah, Yustin Nur Fanny Evanda Fachruddin Fatichatur Rachmaniyah Fauziyah, Atiqo Mita Fazira P, Erra Ferdi, Yudhi Feryani, Dwin Fitri Amelia Sari Fitri Dwi Anggraeni Fitriah Dwi Susilowati Fu&#039;at Hasim Galuh Adi Irawan Hairudin Hairudin Have Zulkarnaen Heny Ekawati Haryono Imam Baidlowi Imama Nurun Najjah, Fella Intan Intan Irawan, Mohamad Rizal Irawan, Mohamad Rizal Nur Isnaini Anniswati R Isnaini Anniswati Rosyida Isnaini Rosyida, Isnaini Jamil, Amira Juliani Pudjowati Khoiri, Nurhasyim Khusnul Khotimah Kuntardina, Ari Kusmayasari, Dewi Lande , Adriani Maimunah, Handariyatul Manaf Dientrimei, Abdul Martin Yehezkiel Sianipar Maryam, Ilmatul Maylizza Putri Dyansah MELATI, PUPUT Menik Ariyanti Mildawati, Titik Mira Wahyuni, Mira Mochammad Taqiyyuddin Moh Ali Wafa Moh Syuad Iman Moh Syuad Iman Mohamad Rizal Nur Irawan Mohamad Rizal Nur Irawan Muhammad Asrori Muhammad Hafidh Nashrullah Muhammad Isa Alamsyahbana Mustajab, Duta Mutia, Khusnul Nailatun Nafisah Nanis Hairunisya Nawari Nawari Nikita Nitri Pratiwi Ninik Sudarwati NOY, Ismail R. Nunuk Pratiwi Nur Aisyah Nur Suci Mei Nur Suci Mei Nurhidayat, Esti Nurul Fauziyah Nurul Fauziyah PANJINATA, Awan Pramesti, Renita Radian Sri Rama Radian Sri Rama Rahma Wati, Endang Rahmadhani, Ayu Dwi Rahmaniayah, Fatichatur Rahmawati, Eka Fitri Yunita Rikah, Rikah Rindang Nur Anggraeni Rizkya Ananda Bintarawati Yulianto Sari, A.A Pt. Agung Mirah Purnama Sari, Resa Whindy Exvina Sa’diyah, Salimatus Septyana Prasetianingrum Septyana Prasetianingrum Sholihah , Imroatus Sinaga, Hommy Dorthy Ellyany Siswati, Endang Siti Ayu Putri Lestari Siti Ayu Putri Lestari Siti Mariani Basannang Siti Shoimah Sugeng Santoso Suhardiyah, Martha Suharsono, Judi Suhartono, Muhammad Yoyok Sukaris Suryalena " Sutri Handayani Suyono, Joko Syaiful Azhari Syuhada Syuhada Tasya Lailatul Firdaus Tri Lestari Tri Lestari Tri Retno Hariyati Usdi, January Utami, Sisilia Tri Waedaramae, Waefatimoh Wafa, Moh. Ali Wahyu Winarno Wahyuningtyas, Eka Yerisma Welly