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Wahidahwati Wahidahwati
Sekolah Tinggi Ekonomi Indonesia (STIESIA) Surabaya
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PENGARUH PAD, DAU, DAN DAK TERHADAP BELANJA LANGSUNG Ningsih, Rusiati; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 5 (2017)
Publisher : STIESIA

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ABSTRACTThis study is aimed to find out whether Local Own Source Revenue, General Allocation Fund and SpecialAllocation Funds give influence to the direct expenditure and the Surplus of Financing Budget and PopulationGrowth as the control variable. The research object is all districts / cities in East Java Province. The sampleshavebeen selected by using purposive sampling technique,so 35 Districts / Cities in East Java province which havemet the criteria have been selected as samples. The data analysis techniques have been done by using multiplelinear regressions analysis. Based on the results of analysis it shows that local own source revenue, Surplus ofFinancing Budgetand Population Growth give positive and significant influenceto the direct expenditure,General Allocation give significant and negative influenceto the direct expenditure, and Special Allocation Funddoes not give any influenceto the direct expenditure. The predictive ability of these five variables to the directexpenditure is 63.3% while the remaining 36.7% is explained by other variables which are not included in thisresearch.Keywords: Local Own Source Revenue, General Allocation Fund, Special Allocation Fund, Direct Expenditure
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS (Studi Pada Perusahaan Manufaktur di BEI) Fatmawati, Amelia; Wahidahwati, Wahidahwati
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 10 (2017)
Publisher : STIESIA

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ABSTRACTThis researchis aimed to find out the influence of good corporate governance, operating efficiency, profit benefits and cash flow from operating activities to the financial distress through annual financial reports which have been prepared by manufacturing companies which arelisted in Indonesia Stock Exchange.The population in this research has been obtained by using purposive sampling method to the manufacturing companies which arelisted in Indonesia Stock Exchange (IDX) with predetermined criteria i.e. manufacturing companies which have financial statements data in 2011-2015 periods, manufacturing companies which have experienced interest coverage ratio less than one, and manufacturing companies which use rupiah as their reporting currency. Based on the research method, 190 manufacturing companieshave beenselectedas samples. The analysis method has been performed by using logistic regression analysis and the SPSS application tools (Statistical Product and Service Solutions).The results of this research indicate that the variables of operating efficiency, profit benefits and cash flow from operating activities give positive influenceto the financial distress. Meanwhile, good corporate governance givesnoinfluenceto the financial distress.Keywords: good corporate governance, operating efficiency, profit benefit, cash flow from operatingactivities, financial distress.
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)
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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)
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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
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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)
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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)
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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)
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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
Co-Authors Abdan Syakura Abdul Handi Adilla Nanda Citra Fauzi Agung Kurniawan Agustin, Yuliana Agustin, Yuliana Alvin Herlandy Lazuardi Ardilla Ayu Kirana Arip Budiman, Arip Arrahman, Suhaimi Asriati, Dona Asy?ari, Asy?ari Asy’ari Asy’ari Ayuningrum, Imang Indah Bambang Suryono Bambang Suryono Bambang Suryono, Bambang Berty Ismainingtyas Cahyadini, Erymesha Putri Da Rato, Elisabeth Dewi Maryam Dian Palupi Dian Palupi Elisabeth Da Rato Emeralda Ayu Kusuma Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Erny Isnawati, Erny Fadjrih, Nur Fatmawati, Amelia Fauzi, Adilla Nanda Citra Fidiana, Fidiana Fransisca, Linda Heni Triwulan, Heni Heryanti, Chrisna Dwi Ikhsan Budi Raharjo Jamilah Jamilah Kotim Kotim Kotim, Kotim Kristo Josep Manek Lailatul Amanah, Lailatul Lazuardi, Alvin Herlandy Lomanto, Lusiana Mahwiyah Mahwiyah Mahwiyah, Mahwiyah Maratus Zahro Maratus Zahro Maswar Patuh Priyadi Mayangtari Libyanita, Mayangtari Melani, Sulistia Mildawati, Titik Mirna Arsita Anugrawati, Mirna Arsita Muhammad, Mazlina Ni Putu Radita Audi Audi Nia Istikasari Ningsih, Rusiati Nur Fadjrih Nur Fadjrih Asyik Nur Fadjrih Asyik Nur Handayani Oktaviana, Leska Lely Oktaviani, Mei Dia Orien Natalia, Orien Oyong Lisa Palupi, Dian Peny Prastiwi Rahayu Perdana, Taufan Aditya Pramitasari, Windy Priyadi , Maswar Patuh Priyadi, Maswar Patuh Putri Wijayaningtyas, Putri Ratna Wati Retno, Diajeng Rika Rahayu Rusfika Rusfika Rusfika, Rusfika Setyabud, Teguh Gunawan Sisca May Retta Siahaan, Sisca May Retta Sri Suwanti, Sri Suhaimi Arrahman Surya Adi Wicaksono Suwardi Bambang Suwitho, Suwitho Syaidhatus Zuhriya, Syaidhatus Taufan Aditya Perdana Taufiq, Rahmat Teguh Gunawan Setyabudi Teguh Gunawan Setyabudi Thoharo, Ainun Titik Mildawati Tri Wulan Sari, Tri Wulan Ulfah Setia Iswara ulfah setia iswara, ulfah setia Weka Natasia, Weka Yuliana Anggreani Dua Delang Kolit Zahro, Mar'atus Zahro, Maratus Zahro, Mar’atus Zahro, Mar’atus Zahrotun Nisa Zainal Fadri Zooana Farida Panjaitan, Zooana Farida