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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Dinamika Akuntansi El Dinar PRESTASI EQUILIBRIUM At-Taqaddum Global Review of Islamic Economics and Business KEUNIS Jurnal Ilmiah Ekonomi Islam Indonesian Journal of Sustainability Accounting and Management AKRUAL: Jurnal Akuntansi Economica: Jurnal Ekonomi Islam al-Uqud : Journal of Islamic Economics Kompartemen : Jurnal Ilmiah Akuntansi AFEBI Islamic Finance and Economic Review Jurnal STIE Semarang (Edisi Elektronik) Amwaluna Jurnal Ekonomi dan Keuangan Syariah Journal of Islamic Accounting and Finance Research AL-ARBAH: Journal of Islamic Finance and Banking Eksos Indonesian Journal of Sustainability Accounting and Management Journal of Accounting and Finance
Dessy Noor Farida
Universitas Islam Negeri Walisongo Semarang
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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THE EFFECT OF REGIONAL ORIGINAL INCOME AND BALANCE FUNDING ON REGIONAL GOVERNMENT FINANCIAL PERFORMANCE Awwaliyah, Noor Farieda; Agriyanto, Ratno; Farida, Dessy Noor
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.566 KB) | DOI: 10.21580/jiafr.2019.1.1.3745

Abstract

Purpose - The purpose of the research was to determine the effect of local revenue and intergovernmental revenue on the financial performance of local government.Method - This research used Stewardship Theory. The method used is quantitative research method. The method of data analysis used is multiple linear regression analysis. This research used secondary data. The population in this research is the Regency in Central Java which consists of 29 regencies and 6 cities.Result - The results showed that first, local revenue had positive effect on financial performance of local government. Second, intergovernmental revenue had positive effect on financial performance of local government. Third, local revenue and intergovernmental revenue together had influence on financial performance of local government.Implication - The practical implication of this research is that the Regency Governments in Central Java  are expected to reduce dependence on the central government by optimizing the potential of existing income sources to be able to further improve their financial performance.Originality - An originality of research is focused on two  variables; regional original income and intergovernmental revenue and uses the measurement of independence index for the dependent variable. financing.
The effect of regional original income and balance funding on regional government financial performance Awwaliyah, Noor Farieda; Agriyanto, Ratno; Farida, Dessy Noor
Journal of Islamic Accounting and Finance Research Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2019.1.1.3745

Abstract

Purpose - The purpose of the research was to determine the effect of local revenue and intergovernmental revenue on the financial performance of local government.Method - This research used Stewardship Theory. The method used is quantitative research method. The method of data analysis used is multiple linear regression analysis. This research used secondary data. The population in this research is the Regency in Central Java which consists of 29 regencies and 6 cities.Result - The results showed that first, local revenue had positive effect on financial performance of local government. Second, intergovernmental revenue had positive effect on financial performance of local government. Third, local revenue and intergovernmental revenue together had influence on financial performance of local government.Implication - The practical implication of this research is that the Regency Governments in Central Java  are expected to reduce dependence on the central government by optimizing the potential of existing income sources to be able to further improve their financial performance.Originality - An originality of research is focused on two  variables; regional original income and intergovernmental revenue and uses the measurement of independence index for the dependent variable. financing.
The Effect of Sustainability Report and Profitability on Company Value: Evidence from Indonesian Sharia Shares Rizki, Mita Kurnia; Agriyanto, Ratno; Farida, Dessy Noor
Economica: Jurnal Ekonomi Islam Vol 10, No 1 (2019)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2019.10.1.3747

Abstract

The purpose of this research is to determine the effect of sustainability report disclosure and profitability on firm value. Type of this research uses a quantitative method with multiple linear regression of the data analysis techniques. The data used in this research are secondary data. The population of research companies are listed on the Indonesia Sharia Stock Index (ISSI) as of December 29, 2017. The sample used purposive sampling method on 13 company samples. The results of this research indicate that sustainability report does not affect firm value and profitability affects firm value. This study implies that regulators should encourage companies to disclose sustainability reports because there are still a few companies that disclose it. Regulators are also expected to participate in providing socialization so that investors understand the meaning of the sustainability report.Tujuan dari penelitian ini adalah untuk mengetahui pengaruh laporan keberlanjutan dan profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan metode kuantitatif dengan regresi linier berganda. Data dalam penelitian ini adalah data sekunder. Populasi perusahaan penelitian terdaftar di Indeks Saham Syariah Indonesia (ISSI) pada tanggal 29 Desember 2017. Sampel menggunakan metode purposive sampling pada 13 perusahaan. Hasil penelitian menunjukkan bahwa laporan keberlanjutan tidak berpengaruh terhadap nilai perusahaan dan profitabilitas berpengaruh terhadap nilai perusahaan. Studi ini menyiratkan bahwa regulator harus mendorong perusahaan untuk mengungkapkan laporan keberlanjutan karena masih ada beberapa perusahaan yang mengungkapkannya. Regulator juga diharapkan untuk berpartisipasi dalam memberikan sosialisasi sehingga investor memahami arti dari laporan keberlanjutan.
Analisis Rasio-Rasio Dan Ukuran Keuangan, Prediksi Financial Distress, Dan Reaksi Investor Vestari, Mekani; Farida, Dessy Noor
AKRUAL: JURNAL AKUNTANSI Vol 5, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n1.p26-44

Abstract

AbstractThe purpose of this paper is to investigate financial ratios and financial measurements that can predict financial distress. This study also examined investor reaction. To proved the effect for the long period this study not only examined the effect of independent variables per year to the prediction of financial distress, but also examined the average for five years.Using logistic regression the results showed that there are four financial ratios that can predict financial distress. Business risk and firm size is not proven to predict financial distress. Using Kruskall-Wallis test this study also proved that investors can predict financial distress.
DAMPAK PROFITABILITAS, LIKUIDITAS DAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING TERHADAP RETURN SAHAM Fatmawati, Elsaputri Dyahayu; Prasetyoningrum, Ari Kristin; Farida, Dessy Noor
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 8, No 2 (2020): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v8i2.9825

Abstract

Mining companies are capital-intensive industries and have high risks and their business activities have more physical and social environmental impacts compared to other business sectors. The purpose of this study was to analyze the effect of Return On Equity, Current Ratio, and Islamic Social Reporting disclosure to return stock. The samples used in this research are 13 mining companies listed in Indonesia Sharia Stock Index (ISSI) period 2014-2018 that are determined by purposive sampling. This research using the method of multiple linear regression analysis and hypothesis testing using program Eviews 9. The result of this research shows that in partial, Return On Equity and Current Ratio does not have a significant effects to return stock. While Islamic Social Reporting has significant effect to return Stock.
Analisis Kepatuhan Atas Penerapan Internet Corporate Reporting (ICR) pada Bank Umum Syariah Di Indonesia Dessy Noor Farida
Jurnal Ilmiah Ekonomi Islam Vol 5, No 01 (2019): JIEI, Vol. 05 No. 01, 2019
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.202 KB) | DOI: 10.29040/jiei.v5i01.395

Abstract

In the digital business era, having a high-quality and effective website is one of the priority strategies for many companies. Companies that have information on the company's website can make it easier for users to find all the necessary information related to the company without incurring high costs. With corporate reporting, the company will present financial information in a timely manner to convince users of financial statements that the data available is relevant information. In order to increase transparency while increasing the access of shareholders and other stakeholders to the information of issuers or public companies OJK (Otoritas Jasa Keuangan) issues regulations related to the website of the issuer or public company. The results of this study indicate that Islamic banks have not utilized the facilities provided on the website optimally. This is indicated by the ICR index average of Islamic banks which is still in the range of 51.1. The highest ICR index is owned by Bank Muamalat Indonesia with a score of 73.97 and the lowest ICR index is owned by Bank Mega Syariah bank with a score of 36.99.
Do Board Characteristics Impact Green Banking Disclosure? Empirical Evidence from Indonesia Dessy Noor Farida; Agus Purwanto
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.333

Abstract

In performing their role in implementing the United Nations Sustainability Development Goals (SDGs), banks have started to run their businesses in a more environmentally friendly manner through green banking activities. implementing green banking activities requires good corporate governance. This study, therefore, examines the effects of 1) board size, 2) an independent board of commissioners, and 3) institutional ownership on the disclosure of green banking in sharia banks in Indonesia. This research is quantitative. The sample includes all the 13 commercial sharia banks in Indonesia. The data analysis technique used a multiple linear regression test. The findings indicate that board size positively affects green banking disclosure, while institutional ownership and an independent board of commissioners do not appear to influence green banking disclosure at all. The control variable that affects the disclosure of green banking the most is company size. Therefore, this study recommends that the sharia banking sector increase green banking disclosures for stakeholders because such disclosure by companies desiring to express banking concerns about social and environmental aspects can increase corporate value.
Pengaruh Profitabilitas, Kepemilikan Institusional dan Umur Perusahaan terhadap Integrated Reporting Uyun Sundari; Ratno Agriyanto; Dessy Noor Farida
Eksos Vol 16 No 2 (2020): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v16i2.169

Abstract

This research was conducted to determine the effect of profitability, institutional ownership and company age on integrated reporting. Type of research is quantitative with multiple linear regression data analysis techniques using the SPSS application. The data tested is secondary data. The population of this study is mining companies listed on the Indonesia Stock Exchange with the period 2016-2018. The sample uses a purposive sampling method which amounts to 48 samples. The results of this study indicate that first, profitability and institutional ownership have no effect on integrated reporting. Second, the age of the company affects the integrated reporting. Third, simultaneous profitability, institutional ownership and age of the company affect the integrated reporting.
Pengaruh Diversitas Gender Terhadap Pengungkapan Sustainability Development Goals Dessy Noor Farida
Jurnal Akuntansi Indonesia Vol 8, No 2 (2019): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.8.2.89-107

Abstract

Public awareness of the environment will be increasingly damaged due to industrial activities of large companies, making the community need information about the extent to which the company is responsible for the damage. This ecological crisis is driving concern from various countries in the world by formulating a Sustainability Development Goals that are expected to improve the quality of human life. Representation of women in the leadership of a company can be one of the drivers of companies to be more concerned with voluntary disclosures. This research is a quantitative research that uses multiple linear regression with a sample of companies listed on the ISSI for 4 consecutive years. The results showed that the presence of women on the board of directors did not affect the disclosure of SDGs. Whereas the presence of women in the board of commissioners has a significant effect on the disclosure of SDGs. The influential control variables are only the size of the company, while the variables of profitability and leverage have no effect.Keywords: Sustainability Development Goals (SDGs), Board of Directors, Board of Commissioners, Gender Diversity
Desain Aplikasi Akuntansi pada LAZISMU Lamongan Isnaini Hidayatun Muharromah; Nur Fatoni; Dessy Noor Farida
Jurnal Akuntansi Indonesia Vol 10, No 2 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.2.129-146

Abstract

This writing aims to design an information system that produces applications regarding accounting on zakat contained in amil zakat institutions, infaq and shadaqah Muhammadiyah Lamongan. Before the design is designed properly, it is necessary to analyze the financial recording system contained in LAZISMU Lamongan. The results of the analysis of the accounting application system used by LAZISMU Lamongan will be taken into consideration for the process of designing an accounting application system design. The method that can be used to design this system design is the System Development Life Cycle (SDLC) methodology. Where this method has a function as a helper to analyze, accelerate and can produce accuracy to present a solution and provide a sequential or sequential approach to the software life flow starting from the analysis, design, coding, testing and support stages. The form of design that will be applied to the Amil Zakat Institute for Infak and Shadaqah Lamongan is in the form of automation designed using Microsoft Excel combined with Visual Basic for Applications. In the design of the application design contains sheets where regarding the application of the accounting cycle starting from recording a list of accounts and account codes, classifying accounts, recording transactions in general journals then ledgers to several financial reports which include; statement of financial position, changes in funds, changes in assets under management, cash flow and a list of fixed assets (Statement of Financial Accounting Standards No. 109 concerning zakat).Keywords: Accounting Applications, General Ledger Excel, Visual Basic for Application, PSAK No 109.ABSTRAKPenulisan ini memiliki tujuan untuk mendesain sistem informasi yang menghasilkan aplikasi mengenai akuntansi pada zakat yang terdapat di lembaga amil zakat, infaq dan shadaqah muhammadiyah Lamongan. Sebelum desain dirancang secaa baik perlu melakukan analisis sitem pencatatan keuangan yang terdapat pada LAZISMU Lamongan. Hasil analisis dari sistem aplikasi akuntansi yang digunakan oleh LAZISMU Lamongan akan dijadikan pertimbangan untuk melakukan proses perancangan desain sistem aplikasi akuntansi. Adapun metode yang bisa digunakan untuk merancang desain sistem ini adalah metodologi System Development Life Cycle (SDLC). Dimana metode ini memiliki fungsi sebagai pembantu menganalisa, mempercepat dan bisa menghasilkan ketepatan untuk memaparkan sebuah solusi dan menyediakan pendekatan alur hidup perangkat lunak secara sekuensial atau urut mulai dari analisis, desain, pengkodean, pengujian dan tahap support. Bentuk desain yang akan diterapkan pada Lembaga Amil Zakat Infak dan Shadaqah Lamongan berupa otomatisasi yang dirancang menggunakan Microsoft excel dipadukan dengan Visual Basic for Application. Didalam perancangan desain aplikasi tersebut berisi sheet-sheet dimana mengenai pengaplikasian siklus akuntansi yang dimulai dari pencatatan daftar akun dan kode akun, penggolongan akun-akun, pencatatan transaksi pada jurnal umum kemudian buku besar sampai beberapa laporan keuangan yang meliputi; laporan posisi keuangan, perubahan dana, perubahan asset kelolaan, arus kas dan daftar aset tetap (Pernyataan Standar Akuntnasi Keuangan No 109 tentang zakat).Kata Kunci: Aplikasi Akuntansi, General Ledger Excel, Visual Basic for Aplication, PSAK No 109.
Co-Authors Ade Octa Nevita Octa Nevita, Ade Octa Nevita Octa Adhitya, Fajar Agus Purwanto Ali Imron Ali Imron Ari Kristin Prasetyoningrum Ari Kristin Prasetyoningrum Ari Kristin Prasetyoningrum Arifiah, Nuni Arina Rohmatika Astri Anantasari Azizah Awwaliyah, Noor Farieda Azizah, Astri Anantasari Early Ridho Kismawadi, Early Ridho Edi Setiyawan Fajar Adhitya Fatmawati, Elsaputri Dyahayu Fauziah, Najim Nur Fuadi, Nasrul Fahmi Zaki Heny Yuningrum, Heny Isnaini Hidayatun Muharromah Kusumumaningtyas, Metta Mekani Vestari Metta Kusumaningtyas Metta Kusumumaningtyas Muddatstsir, Uun Dwi Al Muhammad Faizul Mamduh Mujaddid, Ade Yusuf Noor Farieda Awwaliyah Nur Fatoni, Nur Rahmawari, Fefi Rahmiyanti, Firdha Ramadhani, Cintya Cindy Melania Ratno Agriyanto Rizki, Mita Kurnia Saadah, Naili Setiyawati, Azizah Singh, Malika Sri Imaningati Uyun Sundari Vanila Hapsari Zakiy, Faris Shalahuddin