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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
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Journal : Academia Open

Career Selection: Framing, Groupthink, and Financial Rewards in Accounting Fitria Novita Sari; Imelda Dian Rahmawati
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1684.065 KB) | DOI: 10.21070/acopen.8.2023.3470

Abstract

This research aims to examine the impact of framing, groupthink, and financial rewards on career selection decisions among accounting students at UMISIDA. The study included 38 active students from the accounting faculty as respondents. Statistical analysis was conducted using the SPSS 20 program, including validity and reliability tests. The findings revealed that framing partially had a positive influence on career selection decisions, with a regression score of 0.233. Moreover, groupthink positively affected career selection decisions, with a regression score of 0.961. When considered together, framing, groupthink, and financial rewards significantly influenced career selection decisions, with a significant level of 0.000 < 0.05. Therefore, it can be concluded that the research hypothesis is supported. This study sheds light on the factors that play a crucial role in career decision-making among accounting students, providing implications for academic institutions and career counselors in enhancing career guidance and decision-making processes. Highlights: Framing: Investigating the influence of framing on career selection decisions in the field of accounting studies. Groupthink: Examining the role of groupthink in shaping career selection decisions among accounting students. Financial rewards: Assessing the impact of financial rewards on career selection choices in the context of accounting studies. Keywords: framing, groupthink, financial rewards, career selection, accounting studies
Financial Factors and Dividend Policy: Influencing Stock Prices La'ikotun Nahdiyah; Imelda Dian Rahmawati
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4524.988 KB) | DOI: 10.21070/acopen.7.2022.3493

Abstract

This study investigates the relationship between liquidity, leverage, profitability, firm size, and stock prices, with dividend policy acting as a mediating variable. A purposive sampling method was employed, selecting 10 banking companies listed on the IDX during the period 2016-2019. Secondary data was utilized, and the PLS (Partial Least Square) 3.2 analysis method was applied. The findings reveal significant effects of liquidity, leverage, profitability, and firm size on stock prices. Furthermore, liquidity, leverage, and profitability exerted an influence on dividend policy, which in turn affected stock prices. Dividend policy was found to mediate the relationships between liquidity, leverage, profitability, firm size, and stock prices. These results contribute to the understanding of how various financial factors and dividend policy interplay in shaping stock prices. The findings have important implications for investors, financial managers, and policymakers in making informed decisions regarding stock market investments and dividend policy strategies. Highlights: The study examines the impact of liquidity, leverage, profitability, and firm size on stock prices. Dividend policy is analyzed as a mediating variable in the relationship between financial factors and stock prices. The findings demonstrate significant effects of liquidity, leverage, profitability, and firm size on stock prices, with dividend policy playing a crucial role in mediating these relationships. Keywords: Liquidity, Leverage, Profitability, Firm Size, Dividend Policy
Analysis of Good Corporate Governance (GCG) at Amil Zakat Institutions Moch Yusuf Bachtiar; Imelda Dian Rahmawati
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3651.395 KB) | DOI: 10.21070/acopen.8.2023.3571

Abstract

This qualitative study examines the financial reporting practices and application of Good Corporate Governance (GCG) principles within an Amil Zakat institution located in Surabaya, Indonesia. Using a descriptive approach, the study analyzes data collected through various techniques, including data collection, grouping, focus, presentation, and conclusion drawing. The results reveal that the implementation of the four key principles of GCG within the institution is commendable, contributing to improved company performance. Moreover, the institution provides monthly financial reports and transparently distributes zakat through their official website. This study underscores the significance of financial reporting and GCG as essential components for organizational success and accountability, providing implications for both academic research and global Zakat-related institutions. Highlights: Enhanced accountability: The study explores how financial reporting and the application of Good Corporate Governance (GCG) principles contribute to increased accountability within an Amil Zakat institution. Transparency and accessibility: The research highlights the institution's practice of providing monthly financial reports and making zakat distribution information accessible through their official website, promoting transparency in operations. Implications for organizational performance: The findings emphasize the positive impact of effective financial reporting and GCG implementation on overall company performance, underscoring the importance of these practices in achieving organizational goals. Keywords: Financial reporting, Good Corporate Governance (GCG), Amil Zakat Institution, Qualitative study.
Comparison Between High-Tech and Non-High-Tech Sharia Companies in Indonesia Sil Avin Arlaili; Imelda Dian Rahmawati
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3007.98 KB) | DOI: 10.21070/acopen.8.2023.3582

Abstract

This study aims to examine and determine the significant difference between the internet financial reporting index of Islamic companies in the high-tech and non- high-tech categories in companies listed on the IDX JII Index in 2014-2018. This research method uses quantitative methods, using all data from the Indonesia Stock Exchange, especially Islamic companies listed on the IDX JII Index. Sampling companies use purposive sampling method and analysis of IFR components, calculate the IFR value, classify the type of company and the T Different test (Independent Samples Test). The results of this study indicate that high-tech and non-high-tech companies have a significant value of 0.025 > 0.05, meaning that there is a significant difference between companies in the high-tech and non-high-tech categories in Islamic companies listed on the JII Index. BEI 2014-2018. Highlights: Significance of the study: The study aims to determine the significant difference in the internet financial reporting index between high-tech and non-high-tech Islamic companies listed on the IDX JII Index. This highlights the importance of understanding the online reporting practices of different types of companies in the Islamic finance sector. Methodology: The study employs quantitative methods, utilizing data from the Indonesia Stock Exchange and applying the independent samples t-test to analyze the internet financial reporting components and calculate the index value. The purposive sampling method is used to select the companies for the study, ensuring a representative sample. Findings: The research findings indicate a significant difference (p-value of 0.025) between high-tech and non-high-tech Islamic companies in terms of their internet financial reporting index. This suggests that the level of online reporting varies between the two categories, emphasizing the need for tailored approaches in assessing and improving internet financial reporting practices. Keywords: Internet financial reporting index, Islamic companies, High-tech and non-high-tech categories, IDX JII Index, Quantitative methods
Pandemic's VAT Revenue: Inflation, Exchange Rates, and Population Challenges Linna Wulandari; Imelda Dian Rahmawati
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2145.779 KB) | DOI: 10.21070/acopen.8.2023.3910

Abstract

This quantitative study investigates the impact of inflation, exchange rates, and population on Value Added Tax (VAT) revenue during the Covid-19 pandemic, specifically focusing on the Kpp Sidoarjo Selatan Regional Office. By employing a time series analysis spanning 36 observations from 2018 to 2020, this research employs a non-probability saturated sampling technique. The data analysis is conducted using Multiple Linear Regression with SPSS 26. The findings reveal that inflation, exchange rates, and population significantly influence VAT receipts during the pandemic. Consequently, these results shed light on the challenges faced by tax authorities and offer implications for policymakers, taxpayers, and economists alike. Highlights: Impact of Inflation: Analyzing the influence of inflation on VAT revenue during the Covid-19 pandemic. Exchange Rate Effects: Examining how exchange rate fluctuations affect VAT receipts amidst the pandemic. Population Dynamics: Investigating the role of population changes in shaping VAT revenue during the Covid-19 crisis. Keywords: Inflation, Exchange Rates, Population, VAT Revenue, Covid-19 Pandemic
Spin-Off Impact on Islamic Banking Performance: A Comparative Analysis Yudha, Andrian Prawira; Rahmawati, Imelda Dian
Academia Open Vol 9 No 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5435

Abstract

This study investigates the financial performance of a prominent Islamic bank before and after a spin-off, employing a Paired Sample T-Test with SPSS 25. The dataset spans three years pre-spin-off and three years post-spin-off. The research reveals significant disparities in several financial indicators: Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Finance to Deposit Ratio (FDR), Return On Assets (ROA), and Operational Expenses to Operational Income (BOPO). These findings shed light on the profound implications of the spin-off on the bank's financial performance, offering valuable insights for practitioners and policymakers in the Islamic banking sector. Highlight: Spin-Off Impact: Explore the effects of a corporate spin-off on Islamic bank financial performance. Statistical Analysis: Utilize Paired Sample T-Test to rigorously assess pre- and post-spin-off financial data. Strategic Insights: Gain valuable insights into the implications of spin-offs for the Islamic banking industry. Keywords: Spin-Off, Islamic Banking, Financial Performance, Paired Sample T-Test, Comparative Analysis
Rural Financial Management: Moderating Role of Internal Control in the Digital Governance Era. Rochmaniah, Isnaini; Rahmawati, Imelda Dian
Academia Open Vol 9 No 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5671

Abstract

This research investigates the impact of Information Technology Advancement (IT) in rural areas, particularly the Village Financial Management System (Siskeudes), with a focus on its interaction with internal control systems. Through a sample of 30 village secretaries and treasurers in the Buduran District, Sidoarjo Regency, the study employs direct surveys and questionnaires for data collection. Utilizing IBM SPSS Statistics 25, the analysis reveals a significant positive influence of both internal control systems and IT advancement on rural financial management. Notably, internal control systems were found to moderate the relationship between IT advancement and financial governance. These findings underscore the vital role of internal controls in optimizing the benefits of IT solutions, offering valuable insights for global policymakers and practitioners involved in rural development and digital governance.Highlights : The research examines the synergy between Information Technology Advancement and Internal Control Systems in rural financial management. Findings reveal a significant positive influence of both Internal Control Systems and IT advancement on rural financial governance. Internal Control Systems play a crucial moderating role in enhancing the impact of IT solutions, providing essential insights for global policymakers and practitioners in rural development and digital governance. Keywords:Information Technology Advancement, Village Financial Management System, Internal Control Systems, Rural Development, Digital Governance.
CSR, Environmental Performance, and Financial Outcomes: Indonesian Food Industry Insights Sari, Anita; Rahmawati, Imelda Dian
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5704

Abstract

This study aims to assess the impact of corporate social responsibility (CSR) and environmental performance on financial performance in Indonesian food and beverage companies. The study uses a quantitative method and a purposive sampling technique to select a sample of 14 companies listed on the Indonesia Stock Exchange from 2019 to 2020. The results show that CSR has a negative and significant impact on financial performance, while environmental performance has a positive and significant impact on financial performance. These findings suggest that companies should prioritize environmental performance to improve their financial performance.Highlights : CSR Impact: Significant negative influence on financial performance in Indonesian food and beverage companies. Environmental Performance: Positively correlates with financial outcomes, emphasizing its importance in business strategies. Sustainable Prioritization: Companies urged to prioritize environmental performance for enhanced financial results. Keywords:CSR, Environmental Performance, Financial Performance, Indonesian Companies, Sustainable Business
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, Nadia 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 Supardi 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