Articles
<![CDATA[INSTITUSIONALISASI AKUNTANSI SOSIAL PADA PERUM PERHUTANI BLITAR ]]>
<![CDATA[Nurdiwaty, Diah]]>;
<![CDATA[Djamhuri, Ali]]>;
<![CDATA[Kamayanti, Ari]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (317.567 KB)
|
DOI: 10.18860/em.v5i1.2832
<![CDATA[Title: [Institutionalization of Social Accounting in Perum Perhutani Blitar]This study attempt to capture the institutionalization of social accounting in Perum Perhutani Blitar. The research is a qualitative case study as the methods used to understand the institutionalization of social accounting in Perum Perhutani Blitar. Where is the accountability for the social activities of the Partnership. The results of this study are not encountered obstacles to the institutionalization of social accounting, but instead there are some encouragements that given to the implementation of the social accounting. Another finding is the presence of several new policies when social accounting is implemented, although there are also several findings related to not finding some documents or regulations on the implementation of activities of social activities (CSR) as a whole.]]>
<![CDATA[ANALISIS PENGARUH QUICK RATIO, DEBT TO EQUITY RATIO, TOTAL ASSETS TURNOVER, NET PROFIT MARGIN DAN PRICE EARNINGS RATIO TERHADAP LABA ]]>
<![CDATA[Nurdiwaty, Diah]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 12, No 1 (2014): Edisi April ]]>
Publisher : <![CDATA[Research Institution and Community Service Wijaya Kusuma Surabaya University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30742/equilibrium.v12i1.109
<![CDATA[To evaluate financial performance can be done by analyzing financial statements. This study was conducted to determine the effect Quick Ratio (Acid Test Ratio), Debt To Equity Ratio (Der), Total Assets Turnover, Net Profit Margin (NPM) and Price Earnings Ratio (Per) To Profit On Consumer Goods Industry Sectors Listed The Stock Exchange. This study uses secondary data by the method of documentation of the company's annual financial statements. The period of the study conducted from 2011-2013. The sampling method is purposive sampling method. Of the 35 populations enterprise consumer goods industry sector (consumer goods industry) that are listed in the Indonesia Stock Exchange was taken by 26 companies. The analysis technique used is multiple linear regression . Results of the partial test (t test) showed that the variable Quick Ratio (QR) a significant effect on earnings. significance of less than 0.05 is equal to 0.001. Variable Debt To Equity Ratio (DER) has no significant effect on earnings of significance greater than 0.05 is equal to 0,384. Variable Total Assets Turnover (TATO) significantly affects the profit of significance is less than 0.05 is equal to 0.001. Variable Net Profit Margin (NPM) have a significant effect on earnings significance of less than 0.05 is equal to 0.000. Variable Price Earnings Ratio (PER) significantly affects the profit of significance is less than 0.05 is equal to 0.046. Test results simultaneously (F test) showed the free variables (Quick Ratio, Debt To Equity Ratio, Total Assets Turnover, Net Profit Margin and Price Earnings Ratio) jointly have a significant effect on earnings.]]>
<![CDATA[ANALISIS RASIO KEUANGAN DAERAH UNTUK MENILAI KENERJA KEUANGAN DAERAH ( STUDI KASUS PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET KOTA KEDIRI) ]]>
<![CDATA[Nurdiwaty, Diah]]>;
<![CDATA[Zaman, Badrus]]>
<![CDATA[ Journal of Innovation in Business and Economics Vol 7, No 1 (2016) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (317.802 KB)
|
DOI: 10.22219/jibe.v7i1.3382
<![CDATA[The purpose of this study was to examine the factors that determine the profitability of the banks of the largest commercial banks nationwide in Indonesia for the period 2010-2014. Based on the prescribed criteria, banks selected as samples were Bank Central Asia, Bank Negara Indonesia and Bank Mandiri. The dependent variable in this study is profit. The independent variables consist of liquidity risk, credit risk and efficiency. The analytical tool used is multiple linear regression analysis. The results showed that the liquidity risk of significant and positive impact on profits. Meanwhile, credit risk and efficiency significant and negative effect on profits. Concurrently, liquidity risk, credit risk and efficiency has a significant effect on earnings.]]>
<![CDATA[INSTITUSIONALISASI AKUNTANSI SOSIAL PADA PERUM PERHUTANI BLITAR ]]>
<![CDATA[Nurdiwaty, Diah]]>;
<![CDATA[Djamhuri, Ali]]>;
<![CDATA[Kamayanti, Ari]]>
<![CDATA[ Journal of Innovation in Business and Economics Vol 5, No 2 (2014) ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Muhammadiyah Malang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (237.552 KB)
|
DOI: 10.22219/jibe.v5i2.2264
<![CDATA[This study was attempted to describe the institutionalization of social accounting in Indonesian Forestry Company housing in Blitar. This project was a qualitative research which applied case study as the method in order to comprehend the institutionalization of social accounting in Indonesian Forestry Company housing in Blitar in which the liability of its social activities was PKBL (Partnership and Environment Development Program). The results revealed that the social accounting institutionalization process in this program experienced no significant problems; instead, the management provided great supports to the implementation of this program, such as organizing a reconstruction program every month, arranging training program for PKBL staff. In addition, this program encouraged the implementation of new beneficial policies, such as the guarantee provision on PKBL loan for customers and the customers’ exclusion in life insurance. Nevertheless, some documents or regulations concerning the implementation of PKBL activities could not be found completely in this study.]]>
<![CDATA[PERBANDINGAN KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN KONVENSIONAL DI BURSA EFEK INDONESIA ]]>
<![CDATA[Nurdiwaty, Diah]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 4, No 1 (2019) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (336.394 KB)
|
DOI: 10.32486/aksi.v4i1.310
<![CDATA[Abstrak
Penelitian ini dilatarbelakangi oleh fernomena semakin pesatnya pertumbuhan perbankan di Indonesia khususnya, baik perbankan syariah maupun konvensional. Dimana secara garis besar ada perbedaan pada payung hukum yang digunakan serta pada bentuk pengambalian keuntungannya. Salah satu faktor yang harus diperhatikan oleh bank untuk bisa terus bertahan hidup adalah kinerja (kondisi keuangan) bank. Tujuan penelitian ini adalah untuk menganalisis perbedaan yang signifikan antara kinerja keuangan perbankan syariah dengan perbankan konvensional berdasarkan rasio CAMEL Pendekatan kuantitatif dengan jenis penelitian ex-post-facto yang digunakan dalam penelitian ini. Populasinya perusahaan perbankan syariah sebanyak 12 dan perbankan konvensional sebanyak 42 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2017. Teknik pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data dalam penelitian ini adalah uji t test (Independent sample t test).
Hasil penelitian ini adalah tidak ada perbedaan kinerja keuangan perbankan syariah dengan perbankan konvensional berdasarkan rasio CAR, ROA. Tetapi berdasar rasio NPL, LDR dan BOPO terdapat perbedaan dari keduanya.
Kata Kunci : CAMEL, Kinerja Keuangan
Abstract
This research is motivated by the phenomenon of the rapid growth of banking in Indonesia, especially in both Islamic and conventional banking. Where in general there is a difference in the legal umbrella that is used as well as in the form of extracting its profits. One of the factors that must be considered by banks to be able to continue living is the performance (financial condition) of the bank. The purpose of this study was to analyze the significant differences between Islamic banking financial performance and conventional banking based on CAMEL ratios. Quantitative approach with the type of ex-post-facto research used in this study. As for the population of as many as 12 Islamic banking companies and 42 conventional banks which are listed on the Indonesia Stock Exchange (IDX) in 2016-2017. The sampling technique uses purposive sampling method. The data analysis technique in this study was the t test (Independent sample t test).
The results of this study are no differences in Islamic banking financial performance with conventional banking based on the CAR, ROA ratio. But based on the NPL, LDR and BOPO ratios there are differences between the two.
Keywords: CAMEL, Financial Performance]]>
<![CDATA[Peningkatan Soft Skill Siswa SMK PGRI Kediri Melalui Pelatihan Zahir Accounting ]]>
<![CDATA[Erna Puspita]]>;
<![CDATA[Puji Astuti]]>;
<![CDATA[Andy Kurniawan]]>;
<![CDATA[Hestin Sri Widiawati]]>;
<![CDATA[Linawati Linawati]]>;
<![CDATA[Diah Nurdiwaty]]>
<![CDATA[ BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 3 No 3 (2021) ]]>
Publisher : <![CDATA[LPMP Imperium ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36407/berdaya.v3i3.453
<![CDATA[This activity aims to increase the knowledge and soft skills of SMK students regarding accounting software. Students are given knowledge, understanding, and training to update accounting software from the software MYOB to Zahir Accounting, which is more developed following changes in accounting science and the needs of the modern business world. The activity was carried out at SMK PGRI 3 Kediri City. The participants of the exercise were students of SMK class XII. Implementation of activities in the form of training. The method of implementing the conditioning is done through lectures, practicum, and question and answer. The action is divided into two sessions. In the first session, the material explained Zahir Accounting software. In the second session, the Zahir Accounting software practicum was held, where participants could practice the accounting cycle directly using Zahir Accounting software. The participants participated in the training activities in a conducive and enthusiastic manner. The participants had no difficulty in implementing the training]]>
<![CDATA[Penerapan Prinsip Good Governance Dalam Pengelolaan Alokasi Dana Desa ]]>
<![CDATA[Badrus Zaman]]>;
<![CDATA[Diah Nurdiwaty]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 5 No. 1 (2020): Januari 2020 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (666.979 KB)
|
DOI: 10.51289/peta.v5i1.419
<![CDATA[Penelitian ini dilatar belakangi masih adanya pengelolaan keuangan alokasi dana desa yang kurang sesuai dengan prinsip good governance. Dalam mewujudkan pemerintahan yang efektif sesuai dengan kepemerintahan yang baik, maka diperlukan, partisipasi, transparansi dan akuntabilitas dalam penerapannya sehingga pemerintahan yang bertanggungjawab dapat diwujudkan. Lokasi penelitian pada desa Kampungbaru kecamatan Kepung kabupaten Kediri. Adapun tujuan dari penelitian ini adalah untuk mengetahui penerapan prinsip Good Governance dalam Pengelolaan Alokasi Dana Desa (ADD) pada desa Kampungbaru, kecamatan Kepung kabupaten Kediri tahun 2017 - 2018. Metode kualitatif dengan pendekatan studi kasus dipilih peneliti dimana yang dikumpulkan berupa pendapat, tanggapan, informasi, konsep-konsep, dan keterangan dalam bentuk uraian masalah atau fenomena yang terdapat pada Desa Kampungbaru. Kesimpulan hasil penelitian ini adalah penerapan prinsip Good Governance dalam pengelolaan ADD pada desa Kampungbaru, kecamatan Kepung kabupaten Kediri menunjukkan secara garis besar telah sesuai dengan prinsip good governance yaitu akuntabel, transparan, dan partisipatif, tetapi secara teknis masih terdapat kendala. Adapun kendala tersebut yaitu adanya keterlambatan dalam pembuatan Peraturan Bupati mengenai peraturan tentang ADD dan pengelolaannya sehingga berdampak pada keterlambatan pelaporan terkait pengelolaan ADD di desa Kampungbaru. Kata kunci: Good Governance]]>
<![CDATA[ANALISIS PENGARUH MEKANISME GCG TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR LOGAM DAN SEJENISNYA ]]>
<![CDATA[Diah Nurdiwaty]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 5 No. 2 (2020): Juli 2020 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.51289/peta.v5i2.452
<![CDATA[Penelitian ini bertujuan untuk manganalisis pengaruh mekanisme corporate governance (kepemilikan institusional, kepemilikan manajerial, independensi komite audit, independensi dewan komisaris) terhadap nilai perusahaan. Penelitian ini menggunakan perusahaan sub sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia tahun 2013-2017 sebagai populasi berjumlah 15 perusahaan. Teknik pengambilan sampel menggunakan purposive sampling yang kemudian mendapatkan 11 perusahaan. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda dengan menggunakan SPSS versi 23. Nilai perusahaan dalam penelitian ini akan diproksikan dengan PBV. Hasil penelitian ini menunjukkan bahwa hasil uji parsial dengan tingkat signifikan t > 0,05 variabel kepemilikan institusional dan kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan. Sedangkan variabel independensi dewan komisaris dan independensi komite audit secara parsial berpengaruh signifikan terhadap nilai perusahaan. Berdasarkan uji F tingkat signifikansi t > 0,05 diketahui kepemilikan institusional, kepemilikan manajerial, independensi komite audit dan independensi dewan komisaris secara simultan berpengaruh signifikan terhadap nilai perusahaan.]]>
<![CDATA[Menguji Pengaruh Rasio Keuangan Perusahaan Terhadap Financial Distress ]]>
<![CDATA[Diah Nurdiwaty]]>;
<![CDATA[Badrus Zaman]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021 ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.51289/peta.v6i2.523
<![CDATA[Investors who want to invest, or creditors who will provide loans, will be vigilant and ascertain whether the company is experiencing financial difficulties or the company is in good condition. Therefore, it is necessary to analyze the company's financial statements by looking at their financial ratios.This study aims to examine the effect of independent variables in the form of Liquidity Ratios, Solvency Ratios and Profitability Ratios on Financial Distress as the dependent variable. This research was conducted on manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2013-2016 with a total population of 42 companies. The sampling technique in this study used purposive sampling which resulted in 14 samples in a period of 4 (four) years, namely 56 samples. The analytical method used in this study is logistic regression analysis which is processed using SPSS 23.The results of this study indicate that simultaneously the Liquidity Ratio, Solvency Ratio, and Profitability Ratio have a significant effect on financial distress. Partially, the variables of Liquidity Ratio, Solvency Ratio, and Profitability Ratio have no significant effect on financial distress.]]>
<![CDATA[Perbandingan Kinerja Keuangan Perbankan Syariah Dengan Konvensional di Bursa Efek Indonesia ]]>
<![CDATA[Diah Nurdiwaty]]>;
<![CDATA[Devaria Ayu]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 4 No. 1 (2019) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Penelitian ini dilatarbelakangi oleh fernomena semakin pesatnya pertumbuhan perbankan di Indonesia khususnya, baik perbankan syariah maupun konvensional. Dimana secara garis besar ada perbedaan pada payung hukum yang digunakan serta pada bentuk pengambalian keuntungannya. Salah satu faktor yang harus diperhatikan oleh bank untuk bisa terus bertahan hidup adalah kinerja (kondisi keuangan) bank. Tujuan penelitian ini adalah untuk menganalisis perbedaan yang signifikan antara kinerja keuangan perbankan syariah dengan perbankan konvensional berdasarkan rasio CAMEL Pendekatan kuantitatif dengan jenis penelitian ex-post-facto yang digunakan dalam penelitian ini. Populasinya perusahaan perbankan syariah sebanyak 12 dan perbankan konvensional sebanyak 42 yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2016-2017. Teknik pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data dalam penelitian ini adalah uji t test (Independent sample t test). Hasil penelitian ini adalah tidak ada perbedaan kinerja keuangan perbankan syariah dengan perbankan konvensional berdasarkan rasio]]>
