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All Journal Jurnal Ilmiah Akuntansi dan Bisnis JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Dinamika Akuntansi Proceeding SENDI_U Monex: Journal of Accounting Research Jurnal Ilmu dan Riset Akuntansi Jurnal Studi Manajemen dan Bisnis Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Media Mahardhika Jurnal Analisa Akuntansi dan Perpajakan EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DEDIKASI PKM Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi, Audit dan Aset (AAA) Neo Journal of economy and social humanities Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Wahidahwati Wahidahwati
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PENGARUH KEPEMILIKAN SAHAM DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK Oktaviana, Leska Lely; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 11 (2017)
Publisher : STIESIA

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ABSTRACTThis research is meant to find out the influence of share ownership and corporate social responsibility to the tax aggressiveness. This research has been conducted by using manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2011 until 2015 periods. The sample of this research has been done by using purposive sampling technique and based on predetermined criteria, 225 manufacturing companies have been selected as samples. The analysis method has been carried out by using multiple linear regressions analysis with the application of SPSS (Statistical Product and Service Solutions). The dependent variable of this research has been done by using tax aggressiveness and the independent variables i.e. share ownership consists of managerial ownership, institutional ownership, and public ownership also corporate social responsibility. The result of this research shows that managerial ownership gives significant and negative influence to the tax aggressiveness meanwhile institutional ownership gives significant and positive influence to the tax aggressiveness, public ownership gives significant and positive influence to the tax aggressiveness, and corporate social responsibility gives significant and positive influence to the tax aggressiveness.Keywords: Managerial Ownership, Institutional Ownership, Public Ownership, Corporate Social Responsibility, Tax Aggressiveness.
IMPLEMENTASI PENYALURAN DANA AKAD MURABAHAH PADA BMT-UGT SIDOGIRI KANTOR CABANG SURABAYA Oktaviani, Mei Dia; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 1 (2017)
Publisher : STIESIA

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The purpose of this research is to find out how far the Baitul Maal wat Tamwil (BMT) of UGT Sidogiri as themicro syariah institution hold syariah values and principles in akad murabahah that has been set by the DSNMUI.The object of the research is the Baitul Maal wat Tamwil (BMT) of UGT Sidogiri office Surabaya branch.This research has been carried out by using qualitative approach and interpretative method. The data collectionhas been done by conducting interview and direct observation to the object of the research. The analysis has beencarried out by narrating the result of interview and direct observation. It has been found from the result of theresearch that the fatwa from the DSN-MUI about Murabahah particularly about the Akad Murabahah. TheBaitul Maal wat Tamwil (BMT) has represented it to their customer to purchase goods from the third parties,but the transaction of akad murabahah has been conducted before the goods has been bought and in principle thegoods has not belonged to the BMT. So the murabahah financing which has been carried out on the BMT hasbeen deviated from the guidelines that have been set by the National Islamic Council (BMT) through its fatwa asthe guidelines for Syariah banking in developing their financing productsKeywords: Implementation, murabahah, the fatwa of National Islamic Council-Indonesian Councilof Ulama, Baitul Maal wat Tamwil (BMT) of UGT Sidogiri
KEMAMPUAN FAKTOR AKUNTANSI DAN NON AKUNTANSI DALAM MEMPREDIKSI BOND RATING Rusfika, Rusfika; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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This research is meant to find out the ability of accounting and non-accounting factor in predicting the bond rating to the non-finance companies. The samples are non-finance companies which are listed in Indonesia Stock Exchange (IDX) during 2010-2013 periods which are rated by PT.Pefindo. The samples of the research have been selected by using purposive sampling method. 48 samples of bonds with 192 pooling of 16 companies have been obtained. Hypothesis test has been done by using logistic regressions analysis. Based on the result of the logistic regressions analysis with its significance level is 5% has proven that: 1) Profitability, solvability, liquidity and bail bond have positive and significant influence to the bond rating, 2) Productivity, bond age and auditor’s reputation have insignificant influence to the bond rating.  Keywords: Bond Rating, Accounting Factor, Non-Accounting Factor 
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBIAYAAN MUDHARABAH PADA BANK UMUM SYARIAH DI INDONESIA Jamilah, Jamilah; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 4 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out the influence of Third Party Fund (DPK), Capital Adequacy Ratio(CAR), and Return on Asset (ROA), Non Performing Financing (NPF), and The Operating Cost to theOperating Revenue (BOPO) and mudharabah financing. The population of this research is bank umum syariahwhich are listed in Bank Indonesia during the 2011-2014 periods by using quarter financial statement. Theresearch sample has been selected by using purposive sampling so that 10 bank umum syariah (160 firm threemonths) which meet the criteria have been selected as samples. The analysis technique has been done by usingmultiple regressions have been done by using SPSS program 22.0 version. Based on the result of multipleregressions, it shows that Third Party Funds (DPK) has positive influence to the mudharabah financing; capitaladequacy ratio has positive influence to the mudharabah financing, return on asset has negative influence to themudharabah financing, non performing financing does not have any positive influence to the mudharabahfinancing, operating cost to the operating revenue (BOPO) has negative influence to the mudharabah financing.Keywords: Third Party Fund, Capital Adequacy Ratio, Return on Asset, Non Performing Financing, TheOperating Cost to the Operating Revenue, and mudharabah financing.
PENGARUH FREE CASH FLOW, PROFITABILITAS, KEBIJAKAN LIABILITAS, DAN SIZE TERHADAP RETURN SAHAM Lomanto, Lusiana; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 9 (2015)
Publisher : STIESIA

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This research is meant to find out the influence of free cash flow, profitability, liability policy, and firm size to the stock return. This research is carried out by using real estate and property companies which are listed in Indonesia Stock Exchange in 2009-2013 periods as samples. The research samples have been obtained by using purposive sampling technique which is based on the determined criteria. The sample collection criteria are: 1) companies which are examined are the companies which are listed in IDX are engaged in the field of property and real estate in 2009-2013 periods, 2) companies which are engaged in the field of property and real estate have published and issued their financial statement completely in 2009-2013 observation periods, 3) companies which are engaged in the field of property and real estate have published and issued their financial statement in rupiah currency in 2009-2013 observation periods. Based on these criteria, 45 companies (225 firm year) have been obtained as samples. The analysis technique has been carried out by using multiple linear regressions. Based on the result of multiple linear regression analysis with 5% significancy level, the result of the research shows that: 1) free cash flow does not have any influence to the stock return, 2) profitability (ROA) has positive and significant influence to the stock return, 3) liability policy (DER) has positive and significant influence to the stock return, and 4) firm size does not have any influence to the stock return.Keywords: Free cash flow, Profitability, Liability Policy, Firm Size, and Stock Return
PENGARUH FAKTOR FUNDAMENTAL MAKRO EKONOMI TERHADAP INDEKS LQ45 (PERIODE 2009 – 2013) Ayuningrum, Imang Indah; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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This research is meant to analyze the influence of macroeconomic fundamental factor to the LQ45 index in IDX. Independent variables which is used in this research is the interest level BI rates, world gold price, crude oil price, the Unites States Dollar exchange rates (USD), the Nikkei 225 index and Straits Times index. The population is LQ45 index in IDX. The determination of sample is carried out by using purposive sampling; sample of this research is the LQ45 index data which is limited on the closure of the end of the month during the period from January 2009 to December 2013. The multiple linear regressions analysis, classic assumption test, goodness of fit/F-test, determination coefficient test (R2) and hypothesis test(t-test) are used as the analysis method. This research uses the monthly data from 2009 to 2013 for each research variable. The result of the research shows that (1) the interest level of BI rates have negative influence to the LQ45 index; (2) world gold price have positive influence to the LQ45 index, (3)crude oil price do not have any significant influence to the LQ45 index; (4) the United States dollar exchange rates (USD) do not have any significant influence to the LQ45 index; (5) Nikkei 225 index have positive influence to the LQ45 index and (6) Straits Times index have positive influence to the LQ45 index. The adjusted R square value is 94.4%. It means that 94.4% of the movement of LQ45 index can be predicted from the movement of these six independent variables. Keywords: LQ45 Index, Macroeconomic, Multiple Regressions Analysis
ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP ISLAMIC FINANCIAL PERFORMANCE INDEX BANK SYARIAH Pramitasari, Windy; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out the influence of intellectual capital to the financial performance of Syariah Bank in Indonesia. The dependent variable is carried out by using financial performanceof Syariah Bank based on the Islamic Financial Performance Index. The independent variable is carried out by using intellectual capital ismeasured by using Pulicmodel which is VAIC (Value Added Intellectual Coefficient). The sample of this research is Syariah Bank i.e. Bank Umum Syariah (BUS) which is listed in Indonesia Bank in 2010-2014. The sample has been selected by using purposive sampling method and it obtains 10 unit banks and 5 years of observations thenbecomes 50 research samples. The Pulic model of VAIC (Value Added Intellectual Coefficient – VAIC) is used as the efficiency size on the component of intellectual capital; physical capital coefficient (VACA), human capital coefficient (VAHU), and structural capital coefficient (STVA). The analysis research has been done by using partial least square. The result of this research shows that intellectual capital has significant influence to the Islamic financial performance index and it is able to predict the Islamic Financial Performance Index in the future. Besides, the average of intellectual capital (ROGIC) growth also has significant influence to the Islamic financial performance index in the future.Keywords: Intellectual Capital, VAIC, Syariah Accounting, Performance of Syariah Bank
PENGARUH HARGA EKSEKUSI DAN ESOP TERHADAP KINERJA PERUSAHAAN DENGAN MODERASI KEPEMILIKAN MANAJERIAL Budiman, Arip; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to find out the influence of exercise price and employee stockownership program to the company performance which is moderated by managerial ownership.Thesample selection has been done by using purposive sampling method on go public companies whichare listed in Indonesia Stock Exchange (IDX) with the selected criteria i.e. go public company whichhas financial statement during 2012-2015 periods, go public company which has done ESOP during2012-2015 periods. Based on the research method, 47 go public companies have been selected assamples. The data analysis has been done by using SPSS 23rd version statistics test instrument.Theresult of the research shows that employee stock ownership program gives positive influence to thecompany performance and employee stock ownership program gives negative influence to thecompany performance which is moderated by managerial ownership whereas exercise price does notgive any significant influence to the company performance and exercise price does not give anysignificant influence to the company performance which is moderated by managerial ownership.Keywords:Exercise price, employee stock ownership program, company performance, managerialownership
FLYPAPER EFFECT PADA DAU DAK DAN PAD TERHADAP BELANJA DAERAH PROVINSI JAWA TIMUR Asriati, Dona; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThe purpose of this research is to provide empirical evidence to the influence of general allocation fund, specialallocation fund, and local own source revenue to the local government expenditure of districts/cities in East Javaprovince and to provide empirical evidence to the tendency of the occurrence of flypaper effect on the influence ofthe general allocation fund to the local expenditure is greater than the influence of local own source revenue tothe local government expenditure of districts/cities in Indonesia. This research has been done by usingquantitative research and causality method. The population is all districts and cities in East Java Province i.e. 38areas with the observation periods from 2011 to 2015 and the sample collection technique has been conducted byusing purposive sampling. The data analysis technique has been carried out by using multiple linear regressions.Based on the result of the hypothesis test it can be concluded that: 1) local own source revenue (PAD) givespositive influence to the local expenditure. 2) General allocation fund (DAU) gives positive and significantinfluence to the local expenditure. 3) Special allocation fund (DAK) gives significant and positive influence tothe local expenditure. 4) The coefficient value of the General Allocation Fund is greater than coefficient value ofLocal Own Source Revenue, it shows that the flypaper effect has occurred in local expenditure of cities/districtsin East Java Province.Keywords: PAD, DAU, DAK, local expenditure, flypaper effect.
PERENCANAAN LABA MENGGUNAKAN PENDEKATAN ANALISIS COST VOLUME PROFIT Iswara, Ulfah Setia; Setyabud, Teguh Gunawan; Wahidahwati, Wahidahwati
Proceeding SENDI_U 2019: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Untuk menaksir tingkat capaian laba yang ingin diharapkan perusahaan, dibutuhkan sebuahperencanaan laba yang baik. Upaya membuat perencanaan laba yang bermanfaat pada masa mendatang,diperlukan alat bantu yakni analisis biaya volume laba (Cost-Volume-Profit). Analisis CVP berfokus padaberbagai faktor yang mempengaruhi perubahan dalam komponen laba. Penelitian dilakukan pada usaha MacroCoffee Roastery yang berlokasi di Kabupaten Jember. Data yang digunakan berasal dari data-data keuanganperusahaan. Hasil analisis yang dilakukan pada Macro Coffee Roastery diperoleh margin kontribusi sebesarRp 107.462.500 dengan rasio margin kontribusi 52%. Titik impas sebesar Rp 27.692.300. Tingkat penjualansebesar Rp 205.073.400 berada di atas titik impas, sehingga penjualan yang dilakukan dikatakan mampu untukmenghasilkan laba yang maksimal. Batas pengaman (margin of safety) cukup tinggi sebesar 86,4%. Tingkatdegree of operating leverage perusahaan sebesar 1,15. Besarnya laba yang diharapkan untuk periode tahun2019 sebesar Rp 113.536.250, oleh karena itu perusahaan harus mampu mencapai target penjualan sebesar Rp246.031.250 untuk memperoleh laba yang telah direncanakan di tahun 2019.
Co-Authors Abdul Handi Adilla Nanda Citra Fauzi Agustin, Yuliana Alvin Herlandy Lazuardi Arip Budiman, Arip Arrahman, Suhaimi Asriati, Dona Asy?ari, Asy?ari Ayuningrum, Imang Indah Bambang Suryono Bambang Suryono Bambang Suryono, Bambang Berty Ismainingtyas Cahyadini, Erymesha Putri Da Rato, Elisabeth Dian Palupi Dian Palupi Elisabeth Da Rato Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Erny Isnawati, Erny Fatmawati, Amelia Fauzi, Adilla Nanda Citra Heni Triwulan, Heni Heryanti, Chrisna Dwi Ikhsan Budi Raharjo Jamilah Jamilah Kristo Josep Manek Lomanto, Lusiana Mahwiyah, Mahwiyah Mayangtari Libyanita, Mayangtari Melani, Sulistia Mirna Arsita Anugrawati, Mirna Arsita Ni Putu Radita Audi Audi Ningsih, Rusiati Nur Fadjrih Asyik Oktaviana, Leska Lely Oktaviani, Mei Dia Orien Natalia, Orien Palupi, Dian Pramitasari, Windy Priyadi, Maswar Patuh Ratna Wati Retno, Diajeng Rusfika Rusfika Rusfika, Rusfika Setyabud, Teguh Gunawan Sisca May Retta Siahaan, Sisca May Retta Sri Suwanti, Sri Suwardi Bambang Suwitho Suwitho Suwitho, Suwitho Syaidhatus Zuhriya, Syaidhatus Taufiq, Rahmat Teguh Gunawan Setyabudi Teguh Gunawan Setyabudi Thoharo, Ainun Tri Wulan Sari, Tri Wulan Ulfah Setia Iswara ulfah setia iswara, ulfah setia Weka Natasia, Weka Zahrotun Nisa Zainal Fadri