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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha AFEBI Islamic Finance and Economic Review Distribusi Aktiva : Jurnal Akuntansi dan Investasi Jurnal Riset Akuntansi Aksioma Jurnal Gema Ngabdi Valid Jurnal Ilmiah Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Sangkabira Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi AKUNESA J-MARKS Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi
Nur Fitriyah
Universitas Mataram
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : Valid Jurnal Ilmiah

 1 
DETERMINAN PERJANJIAN UTANG BERBASIS AKUNTANSI (ACCOUNTING - BASED COVENANT) PADA OBLIGASI YANG DITERBITKAN OLEH PERUSAHAAN YANG TERDAFTAR INDEKS KOMPAS 100 Nurabiah Nurabiah; Herlina Pusparini; Alamsyah Alamsyah; Nur Fitriyah; Isnawati Isnawati
Valid: Jurnal Ilmiah Vol 15 No 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The objective of this study is to examine the influence of maturity, collateral, firm size, profitability, leverage, spread, firm reputation, and bond quality toward the accounting-based convenant. The sample of this study was index kompas 100 during the period of 2014- 2016, so that sample total is 114. This research was conducted based on documentation, while data is acquired through the Indonesian Capital Market Directory (ICMD) and Indonesia Stock Exchange (IDX) Fact. Data were analyzed based on multiple linear regression, and t-test using the e-views. The results of the analysis in this study indicate that the collateral spread,firm reputation and bond quality, have significant influence on the accounting-based convenant while maturity, firm size profitability, and leverage does not
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SUMBER DAYA MANUSIA, DAN KINERJA PEGAWAI TERHADAP KUALITAS LAPORAN KEUANGAN Kadek Dwiyanti Yussilasari; Nur Fitriyah; Endar Pituringsih
Valid: Jurnal Ilmiah Vol 13 No 2 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aimed to examine the influence of the implementation of the Government Accounting Standards, human resources competencies and performance of employees on the quality of financial statements presented by the government. Population in this research is the employee at the Ministry of Religious Regional Office of West Nusa Tenggara province amount 126 people. The sampling technique in this study using purposive sampling method, which is only the employees who are responsible for financial management, of budget planning and administration and financial reporting. Data obtained by distributing questionnaires to 77 respondents who fit into the criteria of the sample. Data analysis using Multiple Linear Regression Analysis. The results showed that the implementation of the Government Accounting Standards, human resources competencies and performance of employees have a positive influence on the quality of financial statements. The better the implementation of SAP, the competence of its human resources and employee performance, the higher the quality of government financial reports are produced. The implications of this study explain the importance of the implementation of SAP, human resources competencies and performance of employees to improve the quality of financial statements that can be used as best as possible to making the right decision. So the conflicts that may arise in the agency theory can be minimized.
PENGARUH TINGKAT PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) TERHADAP PROFITABILITAS DAN DAMPAKNYA TERHADAP ZAKAT PERUSAHAAN Titiek Herwanti; Muhammad Irwan; Nur Fitriyah
Valid: Jurnal Ilmiah Vol 13 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

The objective of this study is to examine the influence of the level of Islamic Social Reporting (ISR) disclosure to the profitability and its impact on the amount of zakat must be paid by the Islamic banking companies in Indonesia. This study uses documentary studies with associative research’s type. Samples using purposive sampling method and was elected eight Islamic Banks in Indonesia. The observation period from 2009 until 2013 with a lag time t+1. Data were analyzed by using Partial Least Square (PLS) with Smart PLS program. The collection of data derived from secondary data, financial statements and annual reports published by Bank Indonesia website and the website of each Islamic Banks. The results show that the Islamic Social Reporting level of disclosure has a significant and positive influence to the profitability of the Islamic banking company who reflected by return on assets ratio (ROA) and return on equity ratio (ROE). The profitability of the Islamic banking company has a significant and positive influence on the number of zakat companies to be paid by the Islamic Banks in Indonesia
Co-Authors Adhitya Bayu S Adhitya Bayu S Akram Akram Akram, Akram Alamsyah Alamsyah Angellina Frebiana Joe Baiq Atma Hirdariani Baiq Dea Nisrina Atika Baiq Sinta Galuh Sukma Bambang Bambang Dewi Purnama Sari Endar Pituringsih Evita Yulianti Ghaesani Alifa Ifa Harum Susanti I Gusti Agung Arista Pradnyani I Gusti Ayu Widianti Irawan Susanto Isnawati Isnawati, Isnawati Ispaniah Kadek Dwiyanti Yussilasari Lalu Takdir Jumaidi Leli Saputri Lenap, Indria Puspitasari M. Irwan M. Irwan, M. Irwan Monika Shanty Ista Purta Nila Rahayu Nungki Kartikasari Nurabiah Nurkholik Iskandar Pusparini, Herlina Regina Rizkya Abdi Siti Atikah Suhaedi, Wirawan Sumiati Ari Suryantara, Adhitya Bayu Titiek Herwanti Yeyen Nilamsari Putri Yusli Mariadi Zaenul Akhmad zulfa Suhairi