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All Journal IQTISHODUNA Jurnal Keuangan dan Perbankan Jurnal Ekonomi Modernisasi Accounting Analysis Journal Jurnal Akuntansi Aktual Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Karinov Jurnal MEBIS (Manajemen dan Bisnis) JMK Jurnal Manajemen dan Kewirausahaan Journal of Applied Data Sciences International Journal of Business, Law, and Education International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Social Service and Research Journal of Applied Business, Taxation and Economics Reseach Riset Akuntansi (RISTANSI) International Journal of Social Science, Education, Communication and Economics Comsep : Jurnal Pengabdian Kepada Masyarakat Formosa Journal of Multidisciplinary Research (FJMR) International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings International Journal of Business and Applied Economics (IJBAE) Economics and Business Journal Journal of Artificial Intelligence and Digital Business International Journal of Business and Quality Research E-JURNAL AKUNTANSI
Makaryanawati
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Effect of the Board of Commissioners' Advising Role on Corporate Performance: Family Governance as a Moderating Variable Makaryanawati Makaryanawati
Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i1.457

Abstract

Improved performance is one of the company's strategic goals. Many factors can influence a corporate's performance, among others, is the advising role of the board of commissioners. This study aims to examine the influence of the advising role on corporate performance, which is moderated by family governance. The population are manufacturing companies that are listed on the IDX from 2008-2014. The sample selection uses purposive sampling and generate 792 observations. The findings that are generated are advising roles that have a positive effect on corporate performance. However, family governance weakens the influence of advising roles on corporate performance. The dominance of the family makes the board of commissioners unable to provide professional advice, thereby reducing the corporate's performance.
SOSIALISASI MANFAAT DAN CARA PENANAMAN TANAMAN HERBAL BAGI MASYARAKAT DESA KAPURAN Makaryanawati Makaryanawati; Aulia Azzardina
Jurnal KARINOV Vol 5, No 3 (2022): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v5i3p187-193

Abstract

Pemerintah telah merumuskan kebijakan baru dalam perpajakan yang tertuang dalam Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Berdasarkan analisis situasi, masih banyak UMKM yang belum mengerti adanya perubahan peraturan tersebut. Oleh karena itu, kegiatan pengabdian ini melibatkan pelaku UMKM di kota Malang sebagai partisipan dengan menghadirkan narasumber dari Kantor Konsultan Pajak. Tahapan dalam kegiatan ini dimulai dari analisis situasi partisipan, kajian dan perumusan kegiatan, sosialisasi kegiatan, pelaksanaan pengabdian, dan pemberian feedback kepada partisipan. Berdasarkan hasil pengabdian yang telah dilakukan dapat disimpulkan bahwa perubahan terkait peraturan perpajakan menjadikan kegiatan sosialisasi dan pelatihan ini penting. Hal tersebut bertujuan untuk meningkatkan pengetahuan pelaku UMKM selaku wajib pajak terkait perubahan peraturan perpajakan yang ada. Kata kunci— Pengabdian Masyarakat, UMKM, UU HPP Abstract  The government has formulated a new policy on taxation as stipulated in Law Number 7 of 2021 concerning Harmonization of Tax Regulations. Based on the situation analysis, there are still many MSMEs who do not understand the changes to these regulations. Therefore, this service activity involves MSMEs actors in the city of Malang as participants by presenting resource people from the Tax Consultant Office. The stages in this activity start with analyzing the participant's situation, reviewing and formulating activities, socializing activities, implementing community service, and providing feedback to participants. Based on the results of the service that has been carried out, it can be concluded that changes related to tax regulations make this socialization and training activity important. It aims to increase the knowledge of MSMEs actors as taxpayers regarding changes to existing tax regulations. Keywords— Community Service, MSMEs, HPP Law
The Influence of Ethical Ideology on Ethical Judgment with Professional Commitment as Mediator (Study on Public Accountant Firm Auditors in Malang) Livi Meiga Puteri; Nurika Restuningdiah; Makaryanawati Makaryanawati
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 4 (2023): April 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i4.190

Abstract

This study aims to determine the effect of ethical ideology on ethical judgment with professional commitment as a mediator. The respondents of this study were KAP auditors in Malang City. The distribution of questionnaires used in the study obtained a sample of 77 respondents. This research was tested using path analysis, the results of the study concluded that ethical ideology (idealism) has a positive effect on ethical judgment and can be mediated by professional commitment, while ethical ideology (relativism) hurts ethical judgment and can be mediated by professional commitment. This study shows that the higher the moral idealism of an auditor, the higher the auditor's desire to comply with the rules and principles of accounting ethics compared to auditors who have moral relativism. Relativistic auditors tend to be unprofessional and more lenient when making ethical decisions
Event study announcement of fraud and abnormal returns of BUMN companies Umi Zahrotin Nafisa; Makaryanawati Makaryanawati; Haslinda Yusoff
Jurnal Akuntansi Aktual VOLUME 10, NOMOR 2, JULI 2023
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v10i122023p129

Abstract

Abstract This study aims to determine the effect of fraudulent financial reporting of BUMN on abnormal returns. This study is important because most of the research examining these events has been conducted in developed markets. This study uses an event study approach with a window period of five days before and five days after the incident. By using the purposive sampling method, five BUMN companies that were reported to have committed the fraudulent in 2019 was selected in this study. The result shows that the incident of fraudulent financial report announcements does not significantly affect abnormal returns. This finding shows that the investors reaction the fraudulent news be not significant. This concludes that the news of fraudulent BUMN companies is not strong enough to influence investment decisions in the capital market. The results of this study are useful for investors in considering investment decisions in state-owned companies because they have fundamentally strong capital, so investors feel safe to invest. The results of this study contribute to the literature by adding new insights about fraud announcement events in BUMN. The results of this study also support the signal theory concept because investors respond to the second and third events as bad signalsAbstrak Penelitian ini bertujuan untuk mengetahui pengaruh peristiwa pengumuman kecurangan BUMN terhadap abnormal return. Penelitian inipenting untuk dilakukan karena sebagian besar penelitian yang mengkaji peristiwa tersebut dilakukan di pasar negara maju. Penelitian ini menggunakan pendekatan event study dengan periode jendela lima hari sebelum dan lima hari setelah peristiwa. Dengan menggunakan metode purposive sampling, lima perusahaan BUMN yang diberitakan melakukan kecurangan pada tahun 2019 menjadi sampel dalam penelitian ini. Hasilnya menunjukkan bahwa peristiwa pengumuman kecurangan tidak berpengaruh secara signifikan terhadap abnormal return. Temuan ini menunjukkan bahwa reaksi investor atas berita kecurangan tidak signifikan. Artinya berita kecurangan perusahaan BUMN tidak cukup kuat untuk memengaruhi keputusan investasi di pasar modal. Hasil penelitian ini bermanfaat bagi investor dalam mempertimbangkan keputusan investasi di perusahaan BUMN karena memiliki modal yang kuat secara fundamental, sehingga investor merasa aman untuk beinvestasi. Hasil penelitian ini berkontibusi pada literatur dengan menambah wawasan baru tentang peristiwa pengumuman kecurangan di BUMN. Hasil penelitian ini juga mendukung konsep teori sinyal karena investor merespons peristiwa kedua dan ketiga sebagai sinyal buruk
Enterprise Risk Management, Board Financial Qualification, and Firm Value Rifda Nabilla Putri; Makaryanawati Makaryanawati
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.61469

Abstract

Purpose : The intention of this study is to get empirical evidence regarding the effect of Enterprise Risk Management (ERM) disclosure on firm value and the effect of Board Financial Qualification (BFQ) in moderating Enterprise Risk Management (ERM) on firm value. Method : This research uses content analysis with 53 samples of financial company sectors, which are banks and insurance companies listed on the Indonesia Stock Exchange during 2020. The analysis technique used is Moderated Regression Analysis (MRA). Findings : The results show that ERM has a negative effect on firm value. This happens because the disclosure of risk management in banking and insurance companies in Indonesia is an obligation, so investors do not pay attention to the disclosure of risk management as a basis for assessing the company. In addition, this study also proves that BFQ is a variable that is able to moderate the effect of ERM on firm value. The board of directors with a financial education background has better knowledge of risk management thereby strengthening the implementation of ERM in a company. Novelty : This study using ERM disclosure items based on COSO 2017. While previous research based on COSO 2009. Keywords : Enterprise Risk Management; Firm Value, Board Financial Qualification; Moderated Regression Analysis (MRA)
Software Development For Optimal Portfolio Selection Using The Markowitz Method Restuningdiah, Nurika; Makaryanawati, Makaryanawati; Azzardina, Aulia
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 1 (2023): FEBRUARY EDITION OF INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i1.1524

Abstract

Investors could invest their funds in a collection of financial assets (portfolio). The optimal combination of the portfolio will optimal the return. The purpose of this study is the development of Optimal Portfolio Software to support investment decisions, using the Markowitz model. The software will support the Investment Management course in the classroom. The development process consists of Analysis, Design, and Development Stages. The output of this research is  Markowitz Methods Software, that validated by expert judgment.Keywords:, Investment Management Learning, Investment Decision Making, Markowitz Methods Software, Optimal Portfolio,  Portfolio.
Literature Study of Sukuk as a Sharia Securities Instrument Sokawati Karina, Rizki; Sri Pujiningsih; Makaryanawati
Economics and Business Journal (ECBIS) Vol. 1 No. 4 (2023): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v1i4.43

Abstract

Sukuk is one of the subjects in the field of Sharia accounting that is growing rapidly in Islamic finance as an alternative investment instrument that has attracted investors' interest in the last few decades. This article aims to provide a deeper understanding of the topics raised, and the theories and methodologies used in research conducted in all countries in the world in the last 10 years (2010-2020). A review of articles from Publish or Perish that is indexed by Scopus and guided by the NVivo R1 application is used to analyze the data. From the results of the study, it was found, firstly about the trend of research on sukuk over the last 10 years by categorizing it from the publishing journal, year of publication, country, and research theme. Second, it was found that there were 29 theories used in previous articles related to the review of the Sukuk literature as an investment in Islamic securities. Furthermore, this theory influences the methods used for research, there are 29 methodologies found in previous articles. Third, the findings regarding research gaps are based on themes for further research
Bank Soundness Level Prediction: ANFIS vs Deep Learning Maharani, Satia Nur; Sugeng, Bambang; Makaryanawati, Makaryanawati; Ali, Mohammad Mahbubi
Journal of Applied Data Sciences Vol 4, No 3: SEPTEMBER 2023
Publisher : Bright Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47738/jads.v4i3.116

Abstract

The systemic nature of the risk of bankruptcy of financial institutions has become an important issue in maintaining the existence and stability of domestic and global finance. The use of statistics for bankruptcy prediction so far provides optimal benefits. However, this approach has limitations, especially since the model is built based on systematic relationships, so the linearity and normality aspects are often weaknesses. This can be overcome very efficiently through linear and non-linear patterns built by artificial intelligence models. One of the most popular of these techniques is the Artificial Neural Network (ANN). Many studies show that ANN and fuzzy set theory is more accurate, adaptive, and strong in predicting compared to statistical models. One technique to integrate ANN with fuzzy logic systems is through the Adaptive-Network-Based Fuzzy Inference System (ANFIS). ANFIS is an adaptive network that is functionally equivalent to fuzzy inference and has the advantages of ANN and fuzzy logic. One of the important features of ANFIS is its acclimatization capability where the membership function parameters can adapt and change in the learning procedure. Utilizing the ANN model and fuzzy logic for bankruptcy prediction is still very limited in Indonesia. Therefore, this study aims to construct a financial institution bankruptcy prediction model that is much more accurate, operational quickly, and effective through ANFIS as a hybrid of fuzzy logic and ANN. The results showed that ANFIS can be used to predict the bankruptcy of financial institutions with the best MAPE 0.140335507.
The Effect of Credit Interest Rates, Digital Marketing, and Social Influence on Millennial Generation's Interest in Adopting Online Loan Services (Peer to Peer Lending) Nita Safitri, Zara; Restuningdiah, Nurika; Makaryanawati, Makaryanawati
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 2 No. 4 (2023): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i4.183

Abstract

Current technological developments have made financial services, initially confined to conventional systems, now use more financial technology services. Fintech products are usually a system built to carry out specific financial transaction mechanisms, one of which is online lending (peer-to-peer lending). Some people choose to use peer-to-peer lending without looking at the credit interest rate and without first checking if the company is registered with the OJK or not. As a result, many default risks occur due to mistakes in analyzing peer-to-peer lending loans. As well as several fintech applications still need to be officially registered with the Financial Services Authority, resulting in people experiencing the risk of default with large loan interest. The purpose of this research is to discover the factors that influence the behavioral interest of the millennial generation in adopting online loan services. The research method used is convenient random sampling, with a total sample of 70 respondents. The results of this study show that digital marketing and social influence variables positively affect the millennial generation's interest in adopting online loan services. Meanwhile, loan interest rates have a negative impact because the lower the interest rate is given, the more people will use online loan services. The results of this study show that digital marketing and social influence variables positively affect the millennial generation's interest in adopting online loan services. Meanwhile, loan interest rates have a negative impact because the lower the interest rate is given, the more people will use online loan services. The results of this study show that digital marketing and social influence variables positively affect the millennial generation's interest in adopting online loan services. Meanwhile, loan interest rates have a negative impact because the lower the interest rate is given, the more people will use online loan services.
Impact of Influencer Trustworthiness and Financial Literacy on Herding Behavior with Risk Perception Mediating Variables of Indonesian Millennial Investors Natahadi, Herdyawan; Makaryanawati, Makaryanawati; Keliwon, Kamarul Baraini
International Journal of Social Service and Research Vol. 4 No. 01 (2024): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v4i01.648

Abstract

The ease of investment resulted in soaring number of millennial investors in Indonesia. Most investors in Indonesia are a beginner and do not know how to invest properly. Ignorance of investment encourages investors to find information and looking for role model then commonly leads to herding behaviour. This habit contradicts with traditional finance theory where investors supposed to invest rationally and avoid risk. This study will further explore the relationship between trustworthiness of financial influencers and financial literacy on herding behaviours with risk perception as mediating variables in millennial investors in Indonesia. Based on path analysis resulting the variable significantly influence each other directly or indirectly through mediating variable. Direct effect of trustworthiness financial influencer positively related with the herding behaviour, but the financial literacy negatively related with the herding behaviour. Indirectly Financial literacy level increased to increase risk perception and trustworthiness financial influencer vice versa. The decrease of risk perception leads millennial investor to herd and the increase of risk perception make investor more careful to make investment. There are still 33% of other factors influenced outside this study, for example gender, age, income, occupation and many other. Prior study has not examined the impact of a millennial follower’s trust on influencers to herding behaviours using risk perception as a mediating variable.
Co-Authors Agus Hermawan Ali, Mohammad Mahbubi Alvyola Permata Yussanto Anik Masruroh Anshori, Syaiful Aulia Azzardina Bakhrudin, Bakhrudin Baldan, Najimul Bambang Sugeng Dodik Juliardi Eka Ananta Sidharta Endang Sri Andayani Faradila Larasaty Febriyanti, Syaila Putri Ferby Mutia Edwy Fitriyah, Suaibatul Furqorina, Rizka Hanum, Atika Violeta Haslinda Haslinda, Haslinda Haslinda Yusoff Herin Arlinda Yonita Sari Ibrahim Ibrahim Imtiyaz Farras Mufidah Indah Sari, Vivid Nur Keliwon, Kamarul Baraini Livi Meiga Puteri Mamluatul Mahmudah Natahadi, Herdyawan Nita Safitri, Zara Nur Diana Kholidah SM Nurika Restuningdiah Palasari, Rr Suci Priscilla Octavianny Puji Handayati Rahman, Iradah Ria Zulkha Ermayda Ridoni Fardeni Harahap Rifda Nabilla Putri Rofiki, Achmad Satia Nur Maharani Septy Nur Sulistyawati Sheila Febriani Putri Sholikatun, Rindiani Slamet Fauzan Sokawati Karina, Rizki Sri Pujiningsih Sriyani Mentari Suaibatul Fitriyah Sugangga, Rayyan Syaiful Anshori Triadi Agung Sudarto Umi Zahrotin Nafisa Wahyu Mustika Rani Yulani, Farah Siska