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Universitas Negeri Semarang
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PENGARUH RASIO KEUANGAN TERHADAP RATING SUKUK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Nurakhiroh, Tsalatsah; Fachrurrozie, Fachrurrozie; Jayanto, Prabowo Yudo
Accounting Analysis Journal Vol 3 No 1 (2014): March 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i1.4194

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh rasio keuangan terhadap rating sukuk dengan manajemen laba sebagai variabel intervening. Populasi dari peneltian ini adalah annual report seluruh perusahaan non perbankan penerbit sukuk yang terdaftar di BEI tahun 2009-2012. Sampel dipilih menggunakan metode purposive sampling yaitu perusahaan non perbankan penerbit sukuk yang sukuknya di rating oleh PEFINDO sehingga diperoleh 40 pengamatan. Data dianalisa dengan menggunakan regresi berganda dan analisis jalur berupa uji sobel. Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap manajemen laba sedangkan likuiditas dan leverage tidak berpengaruh terhadap manajemen laba. Profitabilitas dan leverage berpengaruh terhadap rating sukuk, sedangkan  likuiditas dan manajemen laba tidak berpengaruh terhadap rating sukuk. Uji hipotesis menggunakan uji sobel menunjukan bahwa secara tidak langsung manajemen laba tidak dapat memediasi hubungan antara profitabilitas dengan rating sukuk .The purpose of this study was to analyze the effect of financial ratios to Islamic Bonds Rating with earnings management as an intervening variable. Data collected from the company issued sukuk listed on the Indonesia Stock Exchange in 2009-2012. The sample was selected using purposive sampling method and obtained 40 observations. Data were analyzed using multiple regression and path analysis. The results of this study indicate that the profitability effect on earnings management of liquidity and leverage has no effect on earnings management. Profitability and leverage effect on sukuk rating, liquidity and earnings management does not affect the rating sukuk and hypothesis testing using Sobel test showed that the indirect earnings management can not mediate between profitability and rating sukuk.
ANALISIS ECONOMIC PERFORMANCE PERUSAHAAN PERTAMBANGAN DI INDONESIA Tristianasari, Galuh; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 3 No 2 (2014): May 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i2.4175

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dampak kinerja lingkungan , pengungkapan lingkungan dan margin keuntungan terhadap kinerja ekonomi . Kami menggunakan perusahaan tambang yang terdaftar di Bursa Efek Indonesia pada 2008-2012 sebagai sampel. Sampel yang digunakan adalah 8 perusahaan bergabung penilaian peringkat Kinerja Program Penilaian Peringkat dalam Pengelolaan Lingkungan ( PROPER ) dalam 2008-2012. Pengujian hipotesis digunakan regresi linier berganda ( OLS ). Hasil penelitian ini menunjukkan bahwa kinerja lingkungan , pengungkapan lingkungan dan margin laba secara simultan mempengaruhi kinerja ekonomi. Kinerja Lingkungan secara parsial tidak mempengaruhi kinerja ekonomi. Sementara pengungkapan dan margin laba lingkungan berpengaruh signifikan terhadap kinerja ekonomi. The objective of this study was to analyze the impact of environmental performance, environmental disclosure and profit margin on economic performance. We used the mining companies listed in the Indonesian stock exchange in 2008-2012 as samples. The samples that were used are 8 companies joined the assessment ranks the Performance Rating Program in Environmental Management (PROPER) in 2008-2012. The hypotheses testing used multiple linear regressions (OLS). The result of this research indicates that the environmental performance, environmental disclosure and profit margin simultaneously affect the economic performance. The Environmental performance partialy not affects to the economic performance. While the environmental disclosure and profit margin significantly influence to the economic performance.
DETERMINAN PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Kasiono, Dedi; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 5 No 1 (2016): March 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i1.9760

Abstract

Penelitian ini bertujuan untuk menjelaskan pengaruh keandalan akrual, tingkat hutang, volatilitas arus kas, dan volatilitas penjualan terhadap persistensi laba. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011 -2013 sejumlah 139 perusahaan. Sebanyak 81 perusahaan dijadikan sebagai sampel dengan menggunakan teknik purposive sampling. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan alat bantu SPSS. Persistensi Laba diukur dengan menggunakan proksi laba sebelum pajak dibagi saham yang beredar. Hasil penelitian menunjukkan variabel keandalan akrual, dan volatilitas penjualan berpengaruh positif terhadap persistensi laba, variabel tingkat hutang berpengaruh negatif terhadap persistensi laba, variabel volatilitas arus kas tidak berpengaruh terhadap persistensi laba.This study aims to describe the influence of the reliability of the accrual, the level of debt, cash flow volatility, and volatility persistence against the sales profit. The population in this research is the manufacturing companies listed on BEI 2011-2013 an amount of 139 companies. As many as 81 companies serve as samples by using purposive sampling technique. Methods of analysis used was multiple linear regression analysis with SPSS tools. Persistence of profit is measured by using a proxy profit before tax divided shares in circulation. The results showed variable reliability of accrual and sales volatility influential positive against profit persistence, variable rate debt a negative effect againts the persistence of profit, cash flow volatility variable have no effect against persistence.
PENGARUH KINERJA KEUANGAN TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PERUSAHAAN DI BURSA EFEK INDONESIA Saputro, Dwi Anggoro; Fachrurrozie, Fachrurrozie; Agustina, Linda
Accounting Analysis Journal Vol 2 No 4 (2013): November 2013
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v2i4.4257

Abstract

 Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan yaitu profitabilitas, Likuiditas dan Leverage terhadap pengungkapan sustainability report perusahaan manufaktur di Bursa Efek Indonesia (BEI). Populasi penelitian adalah perusahaan manufaktur yang mengungkapkan sustainability report sesuai dengan standar GRI-Guidelines dengan 79 item. Sampel penelitian ini ada 14 perusahaan dengan 3 tahun pengamatan. Metode pengambilan data yang digunakan adalah metode dokumentasi analsis isi laporan keberlanjutan perusahaan manufaktur. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Hasil dalam penelitian menunjukkan bahwa secara simultan profitabilitas, likuiditas dan leverage berpengaruh signifikan terhadap pengungkapan sustainability report. Secara parsial, likuiditas berpengaruh signifikan terhadap pengungkapan sustainability report, profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan sustainability report. Hasil dari pengujian dalam penelitian juga membuktikan bahwa sebanyak 23 % variabel dependen dapat dijelaskan oleh variabel independen dan sisanya sebanyak 77 % dipengaruhi oleh variabel lain di luar variabel yang digunakan This study aimed to examine the effect of financial performance is profitability, liquidity and leverage sustainability report on the disclosure of a manufacturing company in Indonesia Stock Exchange (IDX). The study population is a manufacturing company that reveals sustainability report in accordance with GRI-Guidelines standards with 79 items. The sample of this study, there were 14 companies with 3 years of observation The data collection method used is the content of your analysis documentation method of manufacturing the companys sustainability report. The data analysis technique used in this study is the technique of multiple regression analysis. The results of the study showed that simultaneous profitability, liquidity and leverage have a significant effect on the disclosure of sustainability report. Partially, liquidity significantly influence the sustainability report disclosures, profitability and leverage does not affect the disclosure of sustainability report. The results of the tests in the study also proves that as much as 23% of the dependent variable can be explained by the independent variables and the remaining 77% is influenced by other variables beyond the variables used.
PENGARUH ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL COST DAN CSR DISCLOSURE TERHADAP FINANCIAL PERFORMANCE Tunggal, Whino Sekar Prasetyaning; Fachrurrozie, Fachrurrozie
Accounting Analysis Journal Vol 3 No 3 (2014): August 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i3.4200

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh environmental performance, environmnenal cost terhadap financial performance dengan corporate social responsibility (CSR) disclosure sebagai variabel intervening . Sampel dalam penelitian ini adalah 105 perusahaan yang terdaftar di Bursa Efek Indonesia. Teknik analisis yang digunakan dalam penelitian ini adalah analisis jalur. Hasil penelitian menunjukkan bahwa environmental performance memiliki pengaruh positif yang signifikan terhadap financial performance dan CSR disclosure. Sedangkan CSR disclosure tidak memiliki pengaruh terhadap financial performance, dan environmental cost tidak memiliki pengaruh yang signifikan terhadap CSR disclosure. Sebagai variabel intervening CSR disclosure dapat memberikan dukungan positif untuk pengaruh secara tidak langsung antara environmental cost terhadap financial performance, akan tetapi tidak untuk pengaruh environmental performance terhadap financial performance.  The purpose of the research were the effect of environmental performance, environmental cost toward financial performance with Corporate Social Responsibility (CSR) disclosure as Intervening Variable. The sample of this research was 105 companies which listed in Indonesian Stock Exchange that publish their financial and annual report in 2010-2012. Analyzing tehnique that was used in this research was path analysis. The result of this research showed that environmental performance had significance effect toward financial performance and CSR disclosure. whereas CSR disclosure didnt have effect toward financial performance and environmental cost didnt have effect toward CSR disclosure. As an intervening variable CSR disclosure didnt give positife support between environmental performance and financial performance, while not for environmental cost and financial performance.
Analysis of Economic Performance of Manufacturing Companies in Indonesia Fernando, Nadim; Fachrurrozie, Fachrurrozie
Jurnal Dinamika Akuntansi Vol 9, No 2 (2017): September 2017
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v9i2.8652

Abstract

This research aimed to analyze the influence of Environmental Performance, Profit Margin, and Environmental Disclosure on the Economic Performance partially, and the influence of the Environmental Performance onEconomic Performance through the Environmental Disclosure as an intervening variable.The research sample included the manufacturing companies that listed in Indonesia Stock Exchange in 2012-2014 and joined the PROPER program by the Ministry of the Environment (MOE),which were composed of 39 companies from the total 141 companies.This research used secondary data from the annual reports of each company obtained from the website of the Stock Exchange (www.idx.co.id) and PROPER report by KLH (www.menlh.go.id). Hypothesis testing in this study used path analysis, t test, and Sobel test. The results of this research indicated that the Environmental Performance and Profit Margin partially has significant influence on the Economic Performance, while the Environmental Disclosure does not have a significant influence toward the Economic Performance, and Environmental Performance has no significant influence on the Economic Performance through the Environmental Disclosure as an intervening variable.
TEAMS GAMES TOURNAMENT (TGT) SEBAGAI METODE UNTUK MENINGKATKAN KEAKTIFAN DAN KEMAMPUAN BELAJAR Widhiastuti, Ratieh; Fachrurrozie, Fachrurrozie
Dinamika Pendidikan Vol 9, No 1 (2014): June 2014
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v9i1.3355

Abstract

The background of this study is the experience in teached Intermediate Accounting 2 last year that showed unsatisfied results. The purpose of this study are to test and to get the empirical evidance on the effectivity of Teams Games Tournament (TGT) as a teaching methode used in Intermediate Accounting 2 to improve Student Partisipations and Learning Competence.60 students of Accounting Education Departement in 4th semester become objects in this study. This study used primary datas collected from tests, observations dan documentations. This research was done in 3 cycles. Each cycles consisted of 5 stages, they were pre-reflecting, planning, acting, observing and post-reflecting. The results showed empirical evidance that Teams Games Tournament (TGT) methode used in Intermediate Accounting 2 can improve Student Partisipations and Learning Competence.
EFEKTIFITAS PETA KONSEP DALAM PEMBELAJARAN MATA KULIAH DASAR AKUNTANSI Fachrurrozie, Fachrurrozie; Wahyuningrum, Indah Fajarini Sri
Dinamika Pendidikan Vol 5, No 2 (2010): December 2010
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v5i2.4925

Abstract

Understanding and learning accounting should be done in a systematic, gradual, perseverant and precision way, because accounting consists of complex concept, analysis and skills. Accounting should be studied systematically because it has the sequential inter-related material i.e. started from the identification of the account name of an existing transaction which can be seen in the transaction, journal, general ledger, balance sheet, adjustment, work sheets, preparation of financial statements, closing entry, posting adjustment and closing journals to ledgers, trial balance after closing, and  ended with the journal inverting. To obtain the optimal learning achievement of accounting, accounting students must study thoroughly about the concepts of accounting, as well as trying to understand the relationships among the concepts of accounting, because accounting concepts are related to each other. This research would test the use of maps concept as an alternative media to learn the basic concepts, especially on accounting classification account. The population was also the subject of this research,  they were the 1st semester students  of S1 Accounting Program, Economics Faculty, UNNES in the academic year of  2010/2011. There were 2 classes, the first class was the control class and second class was the experimental class. The control class used the conventional methods in the learning process on the other hand; the experiment class used maps concept in the learning process. The results showed that in experimental class which used maps concept as the media to learn the accounting classification of accounts proved to be more effective than the control class that did not use maps concept as the media in the learning process. 
TEAMS GAMES TOURNAMENT SEBAGAI UPAYA PENINGKATAN KEMAMPUAN BELAJAR MAHASISWA PADA MATA KULIAH MATEMATIKA EKONOMI FACHRURROZIE, -; Anisyukurillah, Indah
Dinamika Pendidikan Vol 4, No 1 (2009): June 2009
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v4i1.363

Abstract

The objective of this study is to measure and obtain the empirical proof that concerned to the  effectiveness and significance in applying Teams Games Tournament learning model that was presented in teaching learning process in Economics Mathematics subject in improving the  students’ learning ability. This study used 3 cycles and involved 67  students  from the 1st semester  of regular class, Accounting Education Program, S1 Degree on Accounting Department, Economics Faculty, Semarang State University. Result of this study was to apply Economics Mathematics through Teams Games Tournament model learning in Quadrat Function Topic with the sub topics were Demand Function, Supply Function, Market Equilibrium, Tax and Subsidy Influences to improve the students’ ability and skill in teaching learning process.  It was seen that score average from 11 teams from Cycle I, II and III was getting increased about 60,11%; 87% and 96,88%. Therefore, that result has obtained the target because the students  who got the score higher  than 70 were  more than 80 %, thus this teaching method can be said successfull. Key Words : Teams Games Tournament,Economics Mathematics
PENGGUNAAN E-LEARNING ILMO UNTUK MENINGKATKAN MUTU PERKULIAHAN DI FAKULTAS EKONOMI Asrori, Asrori; Fachrurrozie, Fachrurrozie
Dinamika Pendidikan Vol 6, No 1 (2011): June 2011
Publisher : Fakultas Ekonomi, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v6i1.5343

Abstract

This study has objectives to examine empirically the behavior of teachers in accepting the use of e-Learning Ilmo (Learning Increasing Motivation) and ti improve the quality of lectures at Economic Faculty. The respondents of this research were lectures who were the users of e-Learning Ilmo. The data were collected through qustionnaire that was developed based on the construct of the theory of technology acceptance (Davis et al, 1989). The results of hypotheses testing were: (1) The usefulness and ease in using e-Learning Ilmo give positive effect to the lecturers’ interest in using it. (2) the lecturers’ interest in using e-Learning Ilmo gives positive effect which automatically can improve the quality of lectures at Economic Faculty, Unnes. To increase the use of e-Learning Ilmo, it is recommended to (1) make simpler and easier the features of e-Learning in Ilmo, (2) give an e-Learning training intensively and comprehensively for the lecturers. (3) replace some conventional lectures that can not be held as scheduled with E-Learning Ilmo course.
Co-Authors - Kardoyo -, Kardiyem A.A. Ketut Agung Cahyawan W Achmad Fauzi Agus Wahyudin Ahmad Nurkhin Amal, Muhammad Ihlashul Ambarriyah, Siti Bekti Anisa Nurfitriana Anisyukurillah, Indah Anna Kania Widiatami Asrori Asrori Barokah, Lefi Baswara, Satsya Yoga Bestari Dwi Handayani Cahyani, Ardhita Indah Claudia, Gita Dea Afita Dedi Kasiono, Dedi Devi, Berti Desbriantika Kusuma Dewi, Cicilia Ratna Djoko Widodo Dovina Navanti Dwi Anggoro Saputro, Dwi Anggoro Fadhilah Mahanani Saputri Fernando, Nadim Fian Tri Rohmah Galuh Tristianasari, Galuh Gatot Putra Dewa, Gatot Putra Giarto, Rizka Vidya Dwi Harsono Harsono Harsono Harsono Hasan Mukhibad Helnia Nur Islami, Helnia Nur Herdiawan Rudi Pradana, Herdiawan Rudi Ika Ria Padmawati, Ika Ria Indah Anisyukurillah Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Jarot Tri Bowo Santoso Jati, Damar Kartika Kiswanto Kiswanto Linda Agustina Maulana, Aditya Ahmad Mia Nur Mufidah Muhammad Feriady, Muhammad Muhammad Wakhid Ibrahim, Muhammad Wakhid Muhsin, Muhsin Nanik Sri Utaminingsih Nayoko Adi Candra, Nayoko Adi Nina Oktarina Nur Solichah, Nur Pamungkas, Fuad Jaka Prabowo Yudo Jayanto Prasetyo, Ery Teguh Prasetyo, Rifki Adhi Prasetyo, Rifki Adhi Puji Novita Sari Purnamasari, Eva Ratieh Widhiastuti Ratna Aditya Ningrum, Ratna Aditya Sari, Sandhiny Permata Sari, Sandhiny Permata Setyadi Irfan, Setyadi Sinaga, Korentina Juniasti Sinaga, Korentina Juniasti Sugiarto, Hening Vidyari Shinta Sugiarto, Hening Vidyari Shinta Sya'diyah, Nurhalimatusy Tsalatsah Nurakhiroh, Tsalatsah UMBARWATI, UMI UMBARWATI, UMI Whino Sekar Prasetyaning Tunggal, Whino Sekar Prasetyaning Widiyanto Widiyanto Widiyanto Widiyanto Winarti Winarti Woelandari Pantjolo Giningroem, Dewi Sri Yaningsih, Susi Zulfahra, Rizqia Naurah