Articles
<![CDATA[Profitability's Critical Role in Shaping Capital Structure Dynamic ]]>
<![CDATA[Wahyuningsih, Rizky Nur]]>;
<![CDATA[Maryanti, Eny]]>
<![CDATA[ Academia Open Vol 9 No 1 (2024): June ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.9.2024.8110
<![CDATA[This study examines the impact of asset structure, liquidity, and sales growth on capital structure, with profitability as a moderating variable. Using data from Consumption Sector Manufacturing Companies listed on the IDX between 2018 and 2020, the research employs Partial Least Square (PLS) analysis on a sample of 16 qualified companies selected through Purposive Sampling. Results indicate that asset structure significantly influences capital structure, while liquidity and sales growth have no direct effect. Profitability moderates the relationship between liquidity and capital structure but does not moderate the impact of sales growth. This research contributes to understanding capital structure decisions in the Indonesian manufacturing sector, offering insights for financial managers and policymakers. Highlights: Asset structure drives capital decisions, leveraging debt for expansion. Profitability moderates liquidity's impact on capital structure. Insights aid financial managers in understanding manufacturing sector dynamics. Keywords: Capital structure, Asset structure, Liquidity, Profitability, Manufacturing sector]]>
<![CDATA[Kualitas Laba: Menjelajahi Ekuitas yang Dinilai Terlalu Tinggi, Manajemen Laba, dan Volatilitas Arus Kas ]]>
<![CDATA[Parmananda, Reza Syarifuddin]]>;
<![CDATA[Maryanti, Eny]]>
<![CDATA[ Intelektualitas Jurnal Penelitian Lintas Keilmuan Vol. 1 No. 2 (2024): August ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/intelektualitas.v1i2.2704
<![CDATA[Penelitian ini menginvestigasi dampak dari ekuitas yang dinilai terlalu tinggi, manajemen laba, dan volatilitas arus kas operasional terhadap kualitas laba, dengan tata kelola perusahaan yang baik sebagai variabel moderasi. Dengan menggunakan metode kuantitatif, penelitian ini menggunakan analisis statistik deskriptif dan analisis regresi berganda dengan SPSS versi 26. Hasil penelitian mengungkapkan bahwa ekuitas yang dinilai terlalu tinggi berpengaruh positif terhadap kualitas laba, sedangkan manajemen laba dan volatilitas arus kas operasional berpengaruh negatif. Selain itu, tata kelola perusahaan yang baik memoderasi hubungan antara ekuitas yang dinilai terlalu tinggi dan kualitas laba, melemahkan dampak manajemen laba dan volatilitas arus kas operasional terhadap kualitas laba. Implikasinya menunjukkan bahwa investor harus berhati-hati dalam berinvestasi, dan strategi harus dikembangkan untuk mengurangi manipulasi pelaporan keuangan. Selain itu, meningkatkan praktik tata kelola perusahaan dapat berkontribusi untuk meningkatkan kualitas laba dan kepercayaan investor.]]>
<![CDATA[KARAKTERISTIK KOMITE AUDIT, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP TIMELINESS PELAPORAN KEUANGAN ]]>
<![CDATA[Rahayu, Ruci Arizanda]]>;
<![CDATA[Chosah, Zalzabela Aagata Widya]]>;
<![CDATA[Maryanti, Eny]]>
<![CDATA[ Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy ]]>
Publisher : <![CDATA[PT ANTIS INTERNATIONAL PUBLISHER ]]>
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DOI: 10.61796/ijecep.v1i3.23
<![CDATA[This study aims to examine the effect of audit committee’s characteristics consist of gender audit committee, meeting frequencies, work experience, firm size, and profitability on the timeliness of corporate financial reporting (Study of Multi-Industry Sector Manufacturing Companies Listed on the IDX in 2018-2021). The research method used is a descriptive quantitative approach. Then the type of data used is secondary data from financial reports on manufacturing companies in various industrial sectors listed on the IDX in 2018-2020. The sampling technique used in this study was using a purposive sampling method and obtaining a sample of 120 financial statements of manufacturing companies in various industrial sectors. The data analysis method in this research is assisted by the SPSS (Statistical Package for the Social Science) application. The results of tests conducted using SPSS revealed that the Gender of the Audit Committee, Company Size, Auditor's Work Experience at KAP did not affect the Timeliness of Financial Reporting. While Profitability and Frequency of Audit Committee Meetings affect the Timeliness of Financial Reporting.]]>
<![CDATA[Determinants of Managerial Performance in Muhammadiyah Universities: Innovation and SDG’s 12 ]]>
<![CDATA[Sarwenda Biduri]]>;
<![CDATA[Eny Maryanti]]>;
<![CDATA[Sigit Hermawan]]>;
<![CDATA[Fadilla Rahmawati]]>;
<![CDATA[Cicik Suciati]]>
<![CDATA[ Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/jakuntansi.14.2.164-170
<![CDATA[This study aims to formulate Determinants of Improving Managerial Performance of Muhammadiyah Universities with Innovation Performance as a Moderating Variable for Achieving SDG's No. 12. The research method used is quantitative method with data collection through questionnaires. The research sample was all employees of Muhammadiyah Universities in East Java. The results showed that Information Technology has no effect on Managerial Performance, Budget Participation has no effect on Managerial Performance, but Total Quality Management (TQM) affects Managerial Performance. Furthermore, Innovation Performance can moderate the effect of Information Technology and Total Quality Management (TQM) on Managerial Performance, but cannot moderate the effect of Budget Participation on Managerial Performance. This study implies that improving the Managerial Performance of Muhammadiyah Universities can be done by implementing Total Quality Management (TQM) and supported by Innovation Performance as a moderating variable. This research is expected to be a reference for further research related to improving Higher Education Managerial Performance.]]>
<![CDATA[Social Media, Learning Media, and the Internet on Accounting Student's Interest in Learning During a Pandemic ]]>
<![CDATA[Rahayu, Ruci Arizanda]]>;
<![CDATA[Maryanti, Eny]]>;
<![CDATA[Ni'mah, Siti Awalin]]>
<![CDATA[ GREENOMIKA Vol. 5 No. 1 (2023): GREENOMIKA ]]>
Publisher : <![CDATA[Universitas Nahdlatul Ulama Sidoarjo ]]>
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DOI: 10.55732/unu.gnk.2022.05.1.3
<![CDATA[This study aims to determine social media, learning media and the internet on accounting students' interest in learning during a pandemic. This type of quantitative research with hypothesis testing. The data processed in this study consisted of students of the Muhammadiyah Sidoarjo University accounting study program class of 2018-2019. Observations made in this study by distributing online questionnaires to accounting students from the 2018-2019 class as a method of data collection. Then obtained as many as 220 respondents by using the slovin formula in sampling. The sampling technique used is probability sampling technique using simple random sampling. The analysis technique used in this study is the analysis technique of validity testing, reliability testing, and multiple linear regression analysis using SPSS Version 26 software. The results of this study prove that social media has a significant effect on accounting students' learning interest during a pandemic; learning media has a significant effect on accounting students' interest in learning during a pandemic; the internet has had a significant effect on the learning interest of accounting students during a pandemic.]]>
<![CDATA[Carbon Emission Disclosure, Green Intellectual Capital Terhadap Kinerja ]]>
<![CDATA[Maryanti, Eny]]>;
<![CDATA[Biduri, Sarwenda]]>;
<![CDATA[Maya Kumala Sari, Herlinda]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v9i1.2484
<![CDATA[This study investigates the impact of CED and Green Intellectual Capital (GIC) on financial performance and firm value, which are crucial metrics for assessing a company's sustainability and market reputation. Despite the growing emphasis on environmental responsibility, the adoption of CED and GIC remains inconsistent, particularly in emerging markets like Indonesia. Previous research has shown mixed results on the relationship between these factors and financial outcomes. This study aims to clarify the effects of CED and GIC on financial performance and firm value. The findings reveal that CED positively impacts both financial performance and firm value, while GIC significantly influences firm value but not financial performance. This study uniquely integrates CED and GIC in the context of Indonesian firms. The results underscore the importance of environmental disclosures and intellectual capital in enhancing firm value, offering strategic insights for policymakers and practitioners.]]>
<![CDATA[TAX PLANNING, PROFITABILITY, AND GOOD CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT WITH COMPANY SIZE AS A MODERATING VARIABLE ]]>
<![CDATA[Aisyah Firdaus, Nisrina]]>;
<![CDATA[Maryanti, Eny]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v19i2.20310
<![CDATA[There are factors that are considered to influence earnings management, namely tax planning, profitability and good corporate governance. In this research, the company size variable will be added as a moderating variable to prove its influence on these three factors. The population in this research are Consumer Sector listed on the Indonesia Stock Exchange in 2019-2022 with a total population of 76 companies. The sampling technique uses purposive sampling by selecting several criteria. This research uses IBM SPSS Version 26 software with multiple linear regression analysis or MRA. The results showed that tax planning has no effect on earnings management, but profitability and good corporate governance negatively affect earnings management. Meanwhile, company size is unable to moderate the effect of tax planning on earnings management but company size is able to weaken the effect of good corporate governance on earnings management. Companies are expected to be able to prevent and reduce opportunistic actions and continuously evaluate all policies for the future.]]>
<![CDATA[The Implementation of Green Accounting Based on University Social Responsibility (USR) in Muhammadiyah University of Sidoarjo ]]>
<![CDATA[Santi Rahma Dewi]]>;
<![CDATA[Eny Maryanti]]>
<![CDATA[ Journal of Economics, Business, and Government Challenges Vol. 1 No. 1 (2018): Journal of Economics, Business, and Government Challenges [JoEBGC] ]]>
Publisher : <![CDATA[Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur ]]>
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DOI: 10.33005/ebgc.v1i1.4
<![CDATA[This study aims to determine the application of green accounting based onuniversity social responsibility (USR) at Muhammadiyah University of Sidoarjo.The population in this study were officials at Muhammadiyah University of Sidoarjo. Data collection techniques in this study are documentation and questionnaires. The sampling technique used is simple random sampling. The design of this research is descriptive research. In the questionnaire presents elements of the statement about 1) environmental awareness on the implementation of green accounting based on university social responsibility in UMSIDA. 2) environmental involvement on green accounting implementation based on university social responsibility in UMSIDA 3) environmental report on green accounting implementation based on university social responsibility in UMSIDA 4) environmental audit on green accounting implementation based on university social responsibility in UMSIDA. The result of the research by collecting questionnaires and processing it with SPSS 18.0 got the conclusion that the environmental awareness is high enough indicated by the percentage. Medium environmental involvement because UMSIDA has not implemented green accounting in the policy. With no policy so that the results of the questionnaire for the report is low and environmental audits also do not exist. It is expected that UMSIDA can apply Green Accounting to increase efficiency and operational effectiveness.]]>
<![CDATA[KARAKTERISTIK KOMITE AUDIT, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP TIMELINESS PELAPORAN KEUANGAN ]]>
<![CDATA[Rahayu, Ruci Arizanda]]>;
<![CDATA[Chosah, Zalzabela Aagata Widya]]>;
<![CDATA[Maryanti, Eny]]>
<![CDATA[ Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy ]]>
Publisher : <![CDATA[PT ANTIS INTERNATIONAL PUBLISHER ]]>
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DOI: 10.61796/ijecep.v1i3.23
<![CDATA[This study aims to examine the effect of audit committee’s characteristics consist of gender audit committee, meeting frequencies, work experience, firm size, and profitability on the timeliness of corporate financial reporting (Study of Multi-Industry Sector Manufacturing Companies Listed on the IDX in 2018-2021). The research method used is a descriptive quantitative approach. Then the type of data used is secondary data from financial reports on manufacturing companies in various industrial sectors listed on the IDX in 2018-2020. The sampling technique used in this study was using a purposive sampling method and obtaining a sample of 120 financial statements of manufacturing companies in various industrial sectors. The data analysis method in this research is assisted by the SPSS (Statistical Package for the Social Science) application. The results of tests conducted using SPSS revealed that the Gender of the Audit Committee, Company Size, Auditor's Work Experience at KAP did not affect the Timeliness of Financial Reporting. While Profitability and Frequency of Audit Committee Meetings affect the Timeliness of Financial Reporting.]]>
<![CDATA[INTERNAL AUDIT AS AN EFFORT TO INCREASE TRANSPARENCY AND ACCOUNTABILITY OF FINANCIAL STATEMENTS AT SD MUHAMMADIYAH 3 IKROM WAGE SIDOARJO ]]>
<![CDATA[Biduri, Sarwenda]]>;
<![CDATA[Maryanti, Eny]]>;
<![CDATA[Soeprijanto, Noerwachid]]>;
<![CDATA[Firnata, Tifani Angga]]>
<![CDATA[ Journal of Social Comunity Services Vol. 2 No. 3 (2025): Journal of Social Community Service (JSCS) ]]>
Publisher : <![CDATA[Antis-publisher ]]>
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DOI: 10.61796/jscs.v2i3.359
<![CDATA[Objective: This study aims to describe the internal audit carried out and the impact on the quality of the financial statements of SD Muhammadiyah 3 Ikrom. Method: This study uses a qualitative research method using data collection techniques through observation, interviews and documentation. Results: The results of this study show that the implementation of regular internal audits can increase the transparency and accountability of financial statements, despite obstacles such as limited human resources and lack of understanding of the accounting field. Novelty: Financial Statements have a very crucial role in creating transparency and accountability as well as responsibility for fund management, one of which is in the world of Education, namely Elementary Schools. As a public sector agency, the School also implements internal audit as a form of accountability to the public, internal audit is one of the tools to assess the performance of the agency's financial management, the effectiveness of financial management, as well as identify system weaknesses and ensure compliance with regulations is carried out properly.]]>
