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All Journal JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Eklektik : Jurnal Pendidikan Ekonomi dan Kewirausahaan Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Referensi : Jurnal Ilmu Manajemen dan Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) BALANCE: Economic, Business, Management and Accounting Journal Management Studies and Entrepreneurship Journal (MSEJ) Academia Open Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Community Development GREENOMIKA Golden Ratio of Marketing and Applied Psychology of Business Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Journal of Islamic and Muhammadiyah Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Apollo: Journal of Tourism and Business Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Nuris Journal of Education and Islamic Studies Ranah Research : Journal of Multidisciplinary Research and Development Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Innovative Technologica: Methodical Research Journal IJEIRC IJBLPS International Journal Multidisciplinary Journal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Journal of Social Science LANCAH Jurnal Inovasi dan Tren International Journal of Business, Law and Political Science

Imelda Dian Rahmawati

Universitas Muhammadiyah Sidoarjo

Author-ID : 2677921

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

Published : 88 Documents Claim Missing Document

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The Effect of Sustainable Professional Education (Ppl) and Auditor's Experience On Audit Expertise On Public Accounting Professions In Surabaya. Risa Sofiyanti; Imelda Dian Rahmawati
Academia Open Vol 6 (2022): June
Publisher : Universitas Muhammadiyah Sidoarjo

Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris mengenai Pengaruh Pendidikan Profesional Berkelanjutan dan Pengalaman Auditor terhadap Keahlian audit Pada Profesi Akuntan Publik di Surabaya. Populasi yang digunakan dalam penelitian ini adalah seluruh auditor KAP di Kota Surabaya. Metoda sampling yang digunakan adalah probability sampling, yaitu pemilihan sampel berdasarkan kemudahan, sehingga penulis mempunyai kebebasan untuk memilih sampel yang cepat dan mudah. Dalam penelitian ini variabel dependen yang digunakan adalah keahlian audit, sedangkan variabel independen terdiri dari Pendidikan Profesional Berkelanjutan PPL dan Pengalaman auditor.Teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa pendidikan profesional berkelanjutan tidak berpengaruh dan tidak signifikan terhadap keahlian audit.

Analysis of the Calculation of Fixed Assets Depreciation Methods Between PSAK and the Taxation Law and Its Implications for Financial Statements (Case Study at Pt. Prima Beton Bangun Persada). Yona Novia Nur Chumaidah; Imelda Dian Rahmawati
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

In the face of a business world whose competition is getting tougher, a company is required to have a goal that will maintain the survival of the company, in achieving these goals, the company must be able to move the wheels of the company well, the goal of each company is to achieve optimal returns on the investment it invests. , while the investment is in the form of fixed assets. This study aims to determine the implications of the financial statements resulting from the existing depreciation method. The depreciation method used is the straight-line depreciation method, the double-declining balance depreciation method, and the total year depreciation method. The data used in this study are primary data, companies for the 2016 & 2017 financial reporting period. By using the straight-line depreciation method the implications in the Financial Statements, especially on the profit generated, experience and fluctuate or fluctuate packs that can go up or down, using the method double-declining balance depreciation the resulting profit experiences a fluctuating or variable impact, it can increase or decrease, and by using the depreciation method the number of years profit has a fluctuating impact but the depreciation value increases with this method the percentage difference is very large and cannot be used as a basis for determining cost of depreciation

Analysis of Bank's Financial Health Level Using the Risk Based Bank Rating Method Study on Islamic Banks Listed on the Indonesia Stock Exchange 2014-2019 M. Fatkhul Udin; Imelda Dian Rahmawati
Academia Open Vol 3 (2020): December
Publisher : Universitas Muhammadiyah Sidoarjo

Penelitian inibertujuan untuk mengetahui kinerja keuangan Bank Syariah yang terdaftar di BEI tahun 2014-2019 menggunakan metode penilaian kesehatan yaitu metode Risk BasedBankRating (RBBR) sesuai dengan SE BI No. 13/24/DPNP25 Oktober 2011 yang digambarkan dengan RGEC. RGEC terdiri dari aspek Risk (Risiko), aspek Good Corporate Governance (GCG), aspek Earnings dan aspek Capital. Penelitian ini termasuk dalam jenis penelitian kuantitatif dengan menghitung rasio yang ada pada aspek risiko(LDR dan NPL), aspek earnings (ROA dan ROE)dan aspek capital (CAR), penelitian ini menggunakan data publikasi laporan keuangan tahunan Bank Syariah yang terdaftar di BEI tahun 2014-2019. Teknik samplingyang digunakan adalah sampel jenuh dengan mengambil seluruh populasi sehingga diperoleh jumlah sampelempat Bank Syariah yaitu Bank Mandiri, Syariah, BNIS, BRIS, Mega Syariah ,Muamalat dan Panin Syariah. Hasil penelitian dapat disimpulkanbahwa kinerjaBank Syariah dalamkondisi yang baik. Hasil penelitian, aspek risiko (LDR daan NPL) diperoleh Bank Mandiri dan BRIS, aspek GCG diperoleh BRIS,aspek earnings (ROA dan ROE) diperoleh BRIS dan aspek capital (CAR) diperoleh BRIS.

The Effect of Intellectual Capital Disclosure on the Cost of Equity in Islamic Banking Rini Pradianingsih; Imelda Dian Rahmawati
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study is to determine the effect of disclosure of intellectual capital in which there are variables of human capital, structural capital, and relational capital on the cost of equity in Islamic banking. The population determined in the study includes all Islamic banking companies registered with Bank Indonesia for the 2017-2019 period. The technique used for sampling in this research is purposive sampling technique. The types of data used in this study are earnings per share (EPS), book value per share (BVPS), stock prices and company disclosures regarding intellectual capital contained in the annual reports of Islamic banking. Sources of data obtained from the official website of each Islamic banking company. Data collection techniques were carried out using the documentation method. The data analysis technique used multiple regression analysis using a statistical tool in the form of SPSS version 25. The results of the study stated that human capital had no effect on the cost of equity, while structural capital and relational capital had an effect on the cost of equity.

Analysis Of Accounting Information For The Purchase Of Raw Materials And Inventory Of Raw Materials Ismul Wahyu Riski; Imelda Dian Rahmawati
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This research was conducted with the aim of proving the implementation of the accounting system for raw material inventories and purchasing of raw materials at the charcoal company PT. Karang Pilang Agung, in addition to monitoring problems that occur in accounting system at PT. Karang Pilang Agung, and to analyze whether the accounting information system for purchases, raw material inventory applied by PT. Karang Pilang Agung is in accordance with the accounting information system theory. In this research, qualitative approach was used. The data methods used were interviews, documentation, and observation. The interview method is used to find more in-depth information with the stage of giving questions to the general section and the expert section. The documentation method is used to corroborate the data in the triangulation process. The observation method is used to collect data with information notes during the research directly in the factory. The data analysis technique used is qualitative with the triangulation method. The results showed that the accounting information system for raw material inventory applied at PT. Karang Pilang Agung has been going well. This is evidenced by the selection of each supplier, and checking the quantity and specifications of raw materials or goods that come by involving various functions with their respective duties and responsibilities and have been equipped with documents that can be accounted for. The results of the research on the accounting information system for the purchase of raw materials are also going very well, with the Quality Control (QC) section and also each new supplier will be selected according to company criteria.

Effect of Leverage, Liquidity, Intensity of Fixed Assets, and Company Size on Tax Aggressiveness Nurindah Rizkyah Safitri; Imelda Dian Rahmawati
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the Effect of Leverage, Liquidity, Fixed Asset Intensity, and Firm Size on Tax Aggressiveness (Study on Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange 2016-2019 Period). The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 26 companies in the Consumer Goods Industry Sector listed on the IDX in the 2016-2019 period. The data used is secondary data. The data analysis method used in this study is Multiple Linear Regression with the help of the SPSS 23 analysis tool. The results of this study indicate that Leverage Affects Tax Aggressiveness in Consumer Goods Industry sector companies for the 2016-2019 period. Liquidity Affects Tax Aggressiveness in Companies in the Consumer Goods Industry sector for the 2016-2019 period. Intensity of Fixed Assets Affects Tax Aggressiveness in Consumer Goods Industry sector companies for the 2016-2019 period. Company Size Affects Tax Aggressiveness in Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2016-2019 Period

Analysis of the Influence of Good Corporate Governance on the Performance of Indonesian Islamic Banks in View from Maqashid Syariah 2015-2019 Mochamad Munthaha Firrizqi; Imelda Dian Rahmawati
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study was to determine and analyze the effect of of good corporate governance as proxied by the board of commissioners, board of directors, audit committee and institutional ownership on the performance of Islamic banks in terms of Islamic maqashid. Another research objective is to determine the ranking of Islamic commercial banks in 2015-2019. The research was conducted using quantitative methods with multiple linear regression analysis techniques. The study was conducted using 10 samples with the amount of data observed as many as 50 financial reports. The results showed that the audit committee had a significant effect on the performance of Islamic banks, while the board of commissioners, board of directors and institutional ownership had no significant effect on the performance of Islamic banks. Simultaneously, it shows that good corporate governance has a significant effect on the performance of Islamic banks period 2015-2019.

The Effect of Misuse of Information Technology and Student Integrity on Academic Fraud Behavior of Students as Prospective Accountants Novita Maharani; Imelda Dian Rahmawati
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study was to determine (1) the effect of misuse of information technology on the academic cheating behavior of accounting students as prospective accountants, (2) the effect of student integrity on the academic cheating behavior of accounting students as prospective accountants and (3) the effect of misuse of information technology and student integrity on academic cheating behavior of accounting students as prospective accountants at Muhammadiyah University of Sidoarjo accounting students. In data analysis using tabulation of data obtained from the distribution of questionnaires, from the total number of questionnaires distributed of 100 copies, only 80 were returned and could be processed. The analytical tool used to help manage the data is SPSS software version 18.0. The analytical test used is in the form of normality, validity, and reliability tests. Hypothesis testing was carried out using data analysis tests, namely partial tests and multiple linear regression. The results obtained based on the normality test stated that all data were normal, the results of the validity test of all items in the questionnaire were declared valid because rcount > rtable, all reliability test results were declared reliable. Based on the results of the t test, it can be stated that the misuse of information technology (X1), student integrity (X2), has an effect on (Y) accounting student fraud.

Unveiling Employee Fraud in Banking: Understanding the Influential Factors Mei Rahmawati; Imelda Dian Rahmawati
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative study examines the impact of pressure, opportunity, rationalization, and ability on fraudulent behavior among banking employees. Using a descriptive approach, the research collected data through questionnaires to analyze the development of employee fraud within the banking sector. The results reveal that pressure, rationalization, and ability have a significant partial effect on employee fraud, while opportunity does not exhibit any influence. These findings shed light on the complex dynamics of employee fraud in the banking industry and have implications for improving fraud prevention strategies. Highlights: Understanding employee fraud: This study delves into the complex dynamics and underlying factors that contribute to fraudulent behavior among banking employees. Influential factors: The research examines the impact of pressure, opportunity, rationalization, and ability on employee fraud within the banking sector. Unveiling the truth: By exploring these influential factors, this study aims to shed light on employee fraud and provide insights for developing effective prevention and detection measures in the banking industry. Keywords: Employee fraud, banking, influential factors, understanding, uncovering.

Financial Decisions and Firm Value in the Food and Beverage Industry Umi Khabibah; Imelda Dian Rahmawati
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study investigates the relationship between dividend policy, debt policy, managerial ownership, and firm value in the food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2019. The purposive sampling method was employed, and a total of 13 companies were included in the analysis. Secondary data was collected and analyzed using multiple linear regression. The findings reveal that dividend policy, debt policy, and managerial ownership significantly affect firm value in the food and beverage sector. Specifically, the study highlights that dividend policy, debt policy, and managerial ownership have positive effects on firm value. These findings contribute to the understanding of financial decision-making in the food and beverage industry, providing valuable insights for managers, investors, and policymakers seeking to enhance firm value and financial performance. Highlights: Dividend policy's impact: The study establishes a significant relationship between dividend policy and firm value in the food and beverage sector. Debt policy's influence: The research reveals the effect of debt policy on company value, providing insights into financial decision-making in the industry. Managerial ownership's significance: The study highlights the importance of managerial ownership and its impact on firm value in food and beverage companies. Keywords: Dividend policy, Debt policy, Managerial ownership, Firm value, Food and beverage sector.

Co-Authors Abd. Adjis Abduh, Haziki Adelefano , Mohammad Rizky Adilita, Vara Riya Adzani , Ridho Aeni, Umdatul Ahmad Rizal Aisha Hanif Akhmad Afandi Amaliyah, Rusda Amelia Nugraha Dini Amiq, Bahrul Andriannoor, Renaldy Anggraeni, Fahdianti Anis Masrifah Anita Sari Arbiya Magfiroh Rohmi Arief, Mochamad Fahmy Arif Syaifudin, Arif Arifianti, Maudy Nur Arifin, M. Jainul Arista, Sintha Wahyu Arliantoro, Felandi Ashar, Muhammad ASMARANINGTYAS, LUSSY WIDIA Avivah, Aisyah Rachmawati Bakhta, Aysa Faradilla Ayun Bayu Hari Prasojo Bryan Eka Endarsyah Cahyono, Fadia Budi Chusnul Chotimah Dina Dwi Oktavia Rini Dina Rofita Dini, Amelia Nugraha Duwi Rahayu Efendi , Sofyan Eka Nurhayati Eko , Aris Eko Wahyudi Elfanda Bary Titania Ervina Rahayu Fahmi Hasan, Fuad Faisal Irsandi Farid , Mifta Farochah Faulorozi Sumartono Febrianti, Adela Fikriyyah, Dzakiroh Finda, Felsa Firdaus Firdaus Fitria Novita Sari Gunita, Devina Yulia Habibie, Muhammad Yusuf Hadiah Fitriyah Hamada, Abubakar Helita , Widia Hermansyah, Mamad Hidayatulloh Hidayatulloh Ifat, Emmira Imam Taufik Iman, Muhammad Fatihul Irayanti, Adinda Ismul Wahyu Riski Joana Rosie Shabatiny Degely Karyanto, Frendika Eko Khuluq, Muhammad Husnul Kurniawan, Devi La'ikotun Nahdiyah Lailatul Yuliana Linna Wulandari LSP, Fierda Lussy Widia Asmaraningtyas M. Fatkhul Udin Maftukhin Maftukhin Maharani , Fridalifia Mahesa, Rangga Masrifah, Anis Masyita, Siti Mei Rahmawati Melinda, Puput Miftachur Rochmah Moch Yusuf Bachtiar Mochamad Munthaha Firrizqi Moh. Nasih Mubarok, M. Dzulfahmi Muhammad Iqbal Alim El Hakim Muhammad Nasih Muhammad Rizky muhammad rizky, muhammad Muhammad Saleh Muhammad Yuniar Hakim Sidqi muhtarom, Ahmad shofi Mulyani, Endang Sri Murdaningsih, Sri Rahayu Muryadi Muryadi, Muryadi Muttaqin, Muhammad Fahrul Nafi’uzzaki, Anang Nisa, Shofiyatun Noer, Ayung Endang Novita Maharani Novitasari, Rika Dewi Nugraha, Adhitya Sakti Nugroho, Adi Septian Nurasik Nurasik Nurharyanto, Riyan Tri Nurindah Rizkyah Safitri Nurkakim, Ahmad Nurlia, Tri Wahyu Orien Maulya Pramesti Pradianingsih, Rini Pramudita, Rifkiansyah Aryasatya Prasetyo, Indra Wahyu Prasetyo, Muhammad Doni Purnawan, Steven Owen Putra, Andri Nusantara Putri Laras Qoni’ah, Nanda Sayyidah Rahma , Nabila Novilia Rahmadani, Muhammad Rakhmatusakdiyah Rakhmatusakdiyah Ramadan, Wildan Rizki Ridlo, Muhammad Rini Pradianingsih Risa Sofiyanti Rizky, Mochammad Rizza Nur Rahayu Rochmaniah, Isnaini Rohmah , Nur Rosyid V. M, Mufti Rosyid, Alfan Rosyidah Rosyidah, Rosyidah Rusnanti, Delia Putri Salsabillah, Savira Sampurno, Feri D. Sandi A, Aprianto Satriya, Restu Resky Setiyawan, Iskandar Setiyono, Wisnu Panggah Setyagraha, Javan Agustian Sigit Hermawan Sil Avin Arlaili Sintha Wahyu Arista Siti Mardhiyah Siti Masyita Siti Ulfah Sofiatuz Zuhro Sri Rahayu Murdaningsih Sri Wulan Dari Sriyono Sriyono Sriyono Sriyono Steven Owen Purnawan Sugeng Hariyadi Sugiyanti, Sherlina Sujatmoko, Didit Sundana, Hari Supardi Susetyo , Qotrunnada Aisyah Mega Sutrisno, Sutrisno Syamsul Arifin Syavitri, Nadiya Ami Tirandicha, Fajar Triyanto, Ade Ulfiyyatur Rosyidah Umi Khabibah Varadainy, Zilba Wachida, Kemil Warto, Ali Zulkarnain Wawan Setiawan Wicaksono, Anang Eko Wilujeng, Fitri Dian Yona Novia Nur Chumaidah Yopi Agusta Fanaturiza Yudha, Andrian Prawira Yugustama, Angga Zahrotun Nisa, Zahrotun Zakiyah, Ummu Zumrotul Islamiyah

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