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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI Jurnal Akuntansi & Auditing Indonesia Sosiohumaniora English Education Journal Jurnal Telaah dan Riset Akuntansi Jurnal Keuangan dan Perbankan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AFRE Accounting Financial Review Proceeding of National Conference on Accounting & Finance Journal of Economics and Business UBS International Journal of Business, Economics, and Social Development Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE)
Indayani
Fakultas Ekonomi Dan Bisnis, Universitas Syiah Kuala
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Struktur modal dan keberlangsungan lembaga keuangan mikro Indayani Indayani; Imam Ghozali
Jurnal Akuntansi dan Auditing Indonesia Vol 21, No 2 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss2.art1

Abstract

This study purpose to test the theory of capital structure (grants, equity, profits, savings, deposits, lingkage, subordinated loans and quasy capital) and its effect on sustainability in microfinance, particularly regulated institutions. The investigation involved a panel of 322 samples of conventional banks (BPR) throughout Indonesia for the period 2012-2014. The sampling method was based on proportional samples in the provinces/ districts. This research uses SEM analysis tool with WarpPLS to test hypothesis. Methods of data analysis were done by evaluating the measurement model and structural model. The results showed the equity, profit, savings and lingkage affected sustainability in microfinance. Meanwhile, grants, deposits, subordinated loans and quasy had no effect on the sustainability of microfinance. The implications of the policy show that savings and lingkage can be maintained and enhanced because they have an impact on improving the sustainability of the BPR. This research can be a reference for developing research related to the capital structure of microfinance in the future.
The effect of organizational commitment and Cost management knowledge on the relationship between budget participation and managerial performance Laras Dwi Novlina; Mirna Indriani; Indayani indayani
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss1.art6

Abstract

The purpose of this study is to examine the effect of organizational commitment and cost management knowledge on the relationship between budget participation and managerial performance. The data used in this study collected by distributed questionnaires to 700 managers work in manufacturing companies in Indonesia. The sample used in this study consists of 98 managers who involve in budgetary participation. Data were analyzed by using the Structural Equation Model (SEM) based Partial Least Square (PLS) with WarpPLS 6.0 software. The result of this study represent that budgetary participation has a positive effect on managerial performance and cost management knowledge moderate the relationship between budgetary participation and managerial performance, while organizational commitment has no effect on the relationship between budgetary participation and managerial performance.
Co-Authors Ari Muslem Arinal Mirdha Cut Eka Rosnika Putri Cut Tara Merinda Dona Primasari Eko Budiyoni Fadhil Robih Zakwan Hasibuan Fifi Yusmita Heru Fahlevi Heru Fahlevi Imam Ghozali Jaka Isgiyata Laras Dwi Novlina Lego Waspodo Livya Zahara M Nur Yahya Mahfud Mahfud Mery Sutrisna Mirna Indriani Muhammad Arfan Mulia Saputra Musthofa Amin Khusaini Nadirsyah Nadirsyah Nisa Salsabila Ridwan Ridwan Rini Dwiyuna Ningsih Rita Meutia Ryanda Saputra Syarifah Rahmah Vina Yunisdanur Wilsen Yungata Yossi Diantimala Zuraida ZURAIDA