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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 JUKESHUM: Jurnal Pengabdian Masyarakat 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 Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Ranah Research : Journal of Multidisciplinary Research and Development Gudang Jurnal Multidisiplin Ilmu Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Innovative Technologica: Methodical Research Journal IJEIRC IJBLPS IJMI Journal Pemberdayaan Ekonomi dan Masyarakat Journal of Economics and Economic Policy Journal of Social Science LANCAH Jurnal Inovasi dan Tren
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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3482.719 KB) | DOI: 10.21070/acopen.7.2022.3465

Abstract

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.
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
Effect of Implementation of Procurement of Goods/Services through E-Procurement and Internal Control on Fraud Prevention in Sidoarjo Regency Putri Laras; Imelda Dian Rahmawati
Indonesian Journal of Public Policy Review Vol 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (25.396 KB) | DOI: 10.21070/ijppr.v20i0.1262

Abstract

The purpose of this research is to find out whether e-procurement and internal control variables can affect fraud prevention. This type of research used quantitative research. The sample used was 36 employees of the Procurement of Goods/Services using probability sampling and random sampling methods. Data obtained by distributing questionnaires to employees of the procurement of goods/services to be answered. The analytical tool used to help process the data is SPSS software version 18.0. The analysis technique uses multiple linear. Of the 36 questionnaires distributed, only 35 were returned and could be processed. The results of the partial test. Variable X1 namely e-procurement showed no effect on fraud prevention of 0.265 and variable X2, namely internal control, showed an effect on fraud of 7.380. Simultaneously, the variables X1 and X2 have an effect on fraud of 28,716.
The Effect of Hotel Tax and Restaurant Tax on Local Own-Source Revenue (PAD) Elfanda Bary Titania; Imelda Dian Rahmawati
Indonesian Journal of Public Policy Review Vol 19 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.589 KB) | DOI: 10.21070/ijppr.v19i0.1264

Abstract

Regional Original Revenue (PAD) is regional revenue obtained from regional taxes, regional levies, the results of separated regional wealth management and other legitimate regional original revenues. Local taxes as the largest source of Regional Original Income (PAD), one of which comes from hotel taxes and restaurant taxes. The aims of this study are 1) to determine the effect of hotel tax on local revenue (PAD), 2) to determine the effect of restaurant tax on local revenue (PAD). The research method used is a quantitative method. The sample of this study uses secondary data obtained from the Regional Financial and Asset Management Agency (BPKAD), namely in the form of reports on the realization of hotel taxes, restaurant taxes and Regional Original Income (PAD) for 2019-2020. The analysis technique uses multiple linear regression, t test and coefficient of determination after all the data have met the requirements of the classical assumption test using SPSS version 25.0. Based on the research results, it is known that the hotel tax has a coefficient value of -79.039 and Sig 0.004 <0.05, meaning that hotel tax has a negative and significant effect on Regional Original Income (PAD). The restaurant tax has a coefficient value of 21.006 and Sig 0.007 <0.05, meaning that the restaurant tax has a positive and significant effect on Regional Original Income (PAD).
Analysis of the Village Financial Information System on Village Fund Management Accountability Ervina Rahayu; Imelda Dian Rahmawati
Indonesian Journal of Cultural and Community Development Vol 11 (2022): March
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.961 KB) | DOI: 10.21070/ijccd2022808

Abstract

The existence of a regional autonomy policy makes the Village Government faced with demands to be independent in managing the resources and potentials that exist in the Village, but this is also a gap for fraud in village financial management. Then the existence of the Village Financial System application launched by the Central Government is expected to be able to realize accountability for financial reports in the Village, so that the problem raised by the researcher is the application of the Village Financial System to the accountability of village fund management. The research method used is a qualitative method with an interpretive approach where data collection is in the form of primary data, namely by participatory observation and open interviews and secondary data sources through documents related to research. The results of the study show that the existence of the Siskeudes application facilitates the performance of village officials in managing village finances, although its application does not fully refer to Permendagri No. 20 of 2018. However, accountability in managing village funds can be realized and is one tool to minimize fraud.
Analysis of Accountability and Transparency in the Management of APBDes in Sidoarjo Regency Dina Rofita; Nurasik Nurasik; Imelda Dian Rahmawati; Sigit Hermawan
Indonesian Journal of Cultural and Community Development Vol 13 (2022): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.159 KB) | DOI: 10.21070/ijccd.v13i0.830

Abstract

This study is to determine the accountability and transparency of the village income and expenditure budget. This research was carried out in Kedungsolo Village, Porong District which was the object and used the 2021 fiscal year which will be the object of research. Qualitative is the method used and primary and secondary data is the source of data to be used which is obtained from documents. Informants in this study were the village head, treasurer, secretary, and the Village Consultative Body (BPD). The results of this study indicate that the APBDes management has implemented the principle of Accountability and the principle of Transparency in accordance with the applicable law which is posted around the front of the Balai Desa office.
Co-Authors Abd. Adjis Abduh, Haziki Abdul Haris Adela Febrianti 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 Arif Syaifudin, Arif Arifianti, Maudy Nur Arifin, M. Jainul Arista, Sintha Wahyu Arliantoro, Felandi Ashar, Muhammad Avivah, Aisyah Rachmawati Bakhta, Aysa Faradilla Ayun Bayu Hari Prasojo Bryan Eka Endarsyah Cahyono, Fadia Budi Chusnul Chotimah Dewi Komala Sari Dina Dwi Oktavia Rini Dina Rofita Duwi Rahayu Ede Ramadhin S Efendi , Sofyan Eka Nurhayati Eko , Aris Eko Wahyudi Elfanda Bary Titania Elik Sulistiyowati Ervina Rahayu Fahmi Hasan, Fuad Faisal Irsandi Farid , Mifta Faulorozi Sumartono Feri D. Sampurno Fikriyyah, Dzakiroh Finda, Felsa Fitria Novita Sari 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 Masyita, Siti Mei Rahmawati Melinda, Puput Miftachur Rochmah Moch Yusuf Bachtiar Mochamad Fahmy Arief Mochamad Munthaha Firrizqi Moh. Nasih Mohammad Rizky Adelefano Mubarok, M. Dzulfahmi Mufti Rosyid V. M Muhammad Aqil Akhsanur Rizqi Muhammad Farid Fathul Huda Pradhana Muhammad Iqbal Alim El Hakim Muhammad Nasih Muhammad Rizky muhammad rizky, muhammad Muhammad Saleh Muhammad Yuniar Hakim Sidqi muhtarom, Ahmad shofi Murdaningsih, Sri Rahayu Muryadi Muryadi, Muryadi Muttaqin, Muhammad Fahrul Nabila Novilia Rahma Nadiya Ami Syavitri Nafi’uzzaki, Anang Nilamsari Zahrina A Novita Maharani Nugraha, Adhitya Sakti Nugroho, Adi Septian Nurasik Nurasik Nurharyanto, Riyan Tri Nurindah Rizkyah Safitri Nurkakim, Ahmad Oktavia Siti Rochani Orien Maulya Pramesti Pradianingsih, Rini Pramudita, Rifkiansyah Aryasatya Prasetyo, Indra Wahyu Purnawan, Steven Owen Putra, Andri Nusantara Putri Laras Qoni’ah, Nanda Sayyidah Rahmadani, Muhammad Rakhmatusakdiyah Rakhmatusakdiyah Ridlo, Muhammad Rika Dewi Novitasari Rini Pradianingsih Risa Sofiyanti Rizky, Mochammad Rizza Nur Rahayu Rochmaniah, Isnaini Rohmah , Nur Rosyid, Alfan Rusnanti, Delia Putri Sandi A, Aprianto Satriya, Restu Resky Savira Salsabillah Setiyawan, Iskandar Setiyono, Wisnu Panggah Setyagraha, Javan Agustian Shofiyatun Nisa Sigit Hermawan Sil Avin Arlaili Sintha Wahyu Arista Siti Mardhiyah Siti Masyita Siti Ulfah Sofiatuz Zuhro Sri Rahayu Murdaningsih Sri Wulan Dari Sriyono Sriyono Steven Owen Purnawan Sugeng Hariyadi Sujatmoko, Didit Sumarno Sumarno Sundana, Hari Supardi Susetyo , Qotrunnada Aisyah Mega Sutrisno, Sutrisno Syamsul Arifin Triyanto, Ade Ulfiyyatur Rosyidah Umi Khabibah Varadainy, Zilba Wachida, Kemil 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