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All Journal Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) El Dinar Jurnal Ilmiah Mahasiswa FEB Jurnal Produksi Tanaman JURNAL RELASI STIE MANDALA JEMBER UNEJ e-Proceeding JABE (Journal of Applied Business and Economic) IJEEIT : International Journal of Electrical Engineering and Information Technology JIAI (Jurnal Ilmiah Akuntansi Indonesia) JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Riset Akuntansi (RISTANSI) Archive: Jurnal Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Manajemen Akuntansi JAKBS Relasi : Jurnal Ekonomi TGO Journal of Community Development KUNKUN Journal of Multidisciplinary Research ARTOKULO: Journal of Accounting, Economic and Management RECORD Journal of Loyality and Community Development Journal of Economic Research Journal of Management
Lia Rachmawati
Institut Teknologi Dan Sains Mandala
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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ANALISIS RASIO KEUANGAN SEBAGAI INDIKATOR PREDIKSI KEBANGKRUTAN PADA BANK PEMBIAYAAN RAKYAT SYARIAH DI JAWA TIMUR Rachmawati, Lia; Ningsih, Wiwik Fitria
UNEJ e-Proceeding 2018: Prosiding Seminar Nasional Manajemen dan Bisnis III (SNMB3)
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

AbstrakFenomena kebangkrutan bank di Indonesia terlihat sejak adanya deregulasi perbankan tahun1983, dimana kompetisi antar bank baik bank pemerintah, swasta, joint venture maupun asingsemakin tinggi. Bank yang memiliki modal kecil dan terbatas, serta tidak memiliki target pasaryang jelas akan mengalami kesulitan keuangan yang akhirnya akan dilikuidasi, atau di take overoleh pemerintah. Dengan adanya likuidasi, maka tingkat kepercayaan masyarakat terhadapperbankan akan mengalami penurunan, sehingga masyarakat lebih memilih untuk berinvestasidi sektor lain. Untuk itu diperlukan deteksi lebih awal kondisi perbankan, sehingga dapatdiantisipasi apabila bank tersebut akan mengalami kebangkrutan. Tujuan dari artikel ini adalahuntuk memberikan bukti empiris rasio keuangan mempengaruhi prediksi kebangkrutan BPRSdi Jawa Timur dan untuk memberikan bukti empiris ketepatan prediksi kebangkrutan denganmenggunakan Regresi Logit. Populasi BPRS di Jawa Timur adalah berjumlah 30, denganpengambilan sample 20 BPRS. Hasil dari penelitian ini menunjukkan bahwa 22% BPRS di JawaTimur akan mengalami kebangkrutan, sedangkan 78 % tidak akan mengalami kebangkrutan,dan secara parsial rasio keuangan tidak mempengaruhi prediksi kebangkrutan BPRS di JawaTimur.Kata Kunci: Financial Distress, Kebangkrutan Bank, Rasio Keuangan, Likuidasi, TakeOver
Analisis Faktor-Faktor Yang Mempengaruhi Return Saham Dengan Profitabilitas Sebagai Variabel Intervening Septin Dwi Rahmawati; Diana Dwi Astuti; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.377

Abstract

Manufacturing companies are companies that produce raw goods into finished goods, one of which is the consumer goods industry. The consumer goods industry is an industry that society needs to produce products for daily needs. Therefore, investors continue to look at the shares of this industry because they are considered to be always stable in determining the level of profit production. The purpose of this study is to understand the factors that influence stock returns with profitability as an intervening variable. The data used are secondary data collected from the Indonesia Stock Exchange 2014-2018 publications. The data processing method uses the path analysis method with IBM SPSS version 22. The results of the study show that Earnings Per Share and Debt Adequacy Ratio are related to Profitability. Yield Dividend, Firm Size, and Growth does not affect Profitability. Growth concerns Stock Returns, but Company Size, Dividend Results, Firm Size and Profitability Adequacy Ratio can be intervening variables Earning Per Share, but Profitability is not able to become intervening variables such as Yield Dividend, Company Size, Growth and Debt Adequacy Ratio.
Faktor-Faktor Yang Memengaruhi Penganggaran Berbasis Kinerja (Performance Based Budgeting) Pada Pemerintah Kabupaten Jember Abdul Ghofur; Muhammad Firdaus; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 1 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i1.378

Abstract

This study aims to study the effect of commitment, leadership style, reward, punishment and quality of human resources on performance-based budgeting (performancebased budgeting) in the Jember Regency Government in 2019. Data processing methods use multiple analysis with the help of SPSS analysis tool version 21. Research results demonstrate accounting commitment, leadership style, reward, punishment and quality of human resources for performance-based budgeting. Partially, commitment accounting, leadership style, punishment and quality of human resources are not related to performance-based budgeting, while awards have a significant and positive effect on performance-based budgeting.
Pengaruh Integritas, Objektivitas, Kompetensi, Perilaku Profesional dan Kerahasiaan Terhadap Kualitas Audit Dengan Independensi Sebagai Variabel Moderasi (Pada Kantor Inspektorat Kabupaten Jember) Agrilia Priska Karismanda; Lia Rachmawati; Diana Dwi Astuti
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.404

Abstract

The purpose of this study was to determine the effect of integrity, objectivity, competence, professional behavior and confidentiality on audit quality with independence as a moderating variable in the Inspectorate Jember office. The number of samples includes 30 people. The analytical method uses multiple linear regression, t test and moderation analysis with the classical assumption test research model, namely normality test, multicollinearity test, heteroscedasticity test. The results of this study state that objectivity partially affects audit quality, while integrity, competence, professional behavior and confidentiality do not partially affect audit quality. Independence can moderate the relationship between competence interactions with audit quality, while independence cannot moderate the relationship between interactions of integrity, objectivity, professional behavior and confidentiality on audit quality.
Pengaruh Integritas, Objektivitas, Kompetensi, Perilaku Profesional dan Kerahasiaan Terhadap Kualitas Audit Dengan Independensi Sebagai Variabel Moderasi (Pada Kantor Inspektorat Kabupaten Jember) Agrilia Priska Karismanda; Lia Rachmawati; Diana Dwi Astuti
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.404

Abstract

The purpose of this study was to determine the effect of integrity, objectivity, competence, professional behavior and confidentiality on audit quality with independence as a moderating variable in the Inspectorate Jember office. The number of samples includes 30 people. The analytical method uses multiple linear regression, t test and moderation analysis with the classical assumption test research model, namely normality test, multicollinearity test, heteroscedasticity test. The results of this study state that objectivity partially affects audit quality, while integrity, competence, professional behavior and confidentiality do not partially affect audit quality. Independence can moderate the relationship between competence interactions with audit quality, while independence cannot moderate the relationship between interactions of integrity, objectivity, professional behavior and confidentiality on audit quality.
Faktor – Faktor Yang Mempengaruhi Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014-2018 Ayu Nur Aprilya; Diana Dwi Astuti; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 1 No 2 (2020)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v1i2.408

Abstract

This study aims to determine the influence of Sales Growth, Firm Size, Value Added Capital Employee (VACA), Value Added Human Capital (VAHU), and Structures Capital Value Added (STVA) on Profitability in Manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014 - 2018. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. The sampling technique in this study used purposive sampling. The sample in this study were 60 companies from 184 manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data analysis technique used is multiple linear regression analysis. The results of this study indicate that there is a simultaneous influence on Sales Growth, Firm Size, Value Added Capital Employee (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) on Profitability in Manufacturing companies for the period 2014-2018. Based on the partial test of Firm Size and VAHU variables has a significant effect on profitability. While the Sales Growth variable VACA, and STVA showed that the results have no and significant effect on profitability.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Maria Stefania Waro Bheri; Suwignyo Widagdo; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 2 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i2.521

Abstract

This study aims to determine the effect of Good Corporate Governance consisting of the number of independent commissioners, the number of the board of directors, the number of audit committees on the company's performance in banking companies listed on the IDX. The population in this study are banking companies listed on the Indonesia Stock Exchange as many as 46 banking companies in Indonesia that are listed or go public. The sample in this study were 10 banking companies with four years of financial statements from 2017 – 2020 listed on the IDX. The sampling technique used is purposive sampling. Data collection uses secondary data taken from www.idx.co.id. The analysis technique used is multiple linear regression analysis. The results of the research data show that Good Corporate Governance which consists of the number of independent commissioners, the number of the board of directors, the number of audit committees together has a positive and significant effect on company performance in banking companies. The results of the significance test partially state that the number of independent commissioners has a negative effect, the number of boards of directors has a positive effect, while the number of audit committees has no effect on company performance.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI SISTEM INFORMASI AKUNTANSI PADA DIRA SHOPPING CENTRE DI JEMBER Tutut Winarsih; Hamzah Fansuri Jusuf; Lia Rachmawati
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i2.5825

Abstract

ABSTRACTThis study aims to analyze the factors that influence the implementation of the accounting information system at CV. DIRA GROUP in Jember. The objects of research include Dira Shopping Center Ambulu, Dira Shopping Center Balung, and Dira Shoppng Center Kencong.The population in this study were employees who worked at the Dira Shopping Center in Jember. This research method used validity and reliability tests. The classic assumption test which consists of a normality test and a multicolonierity test. Multiple linear regression analysis and determination test.Hypothesis testing is simultaneous test (f test) and partial test (t test). The results showed that user involvement, personal technical skills, top management support, formalization of system development, training and education had a positive effect on the performance of the accounting information system. This shows that if user involvement, personal technical skills, top management support, formalization of systemdevelopment, training and education greatly support the performance of the accountinginformation system to work optimally.Keywords: User Involvement, Personal Engineering Skills, Top ManagementSupport, System Development Formalization, Training and Education, and Accounting Information System Implementation
EFISIENSI BIAYA DENGAN PENERAPAN SISTEM ACTIVITY BASED MANEGEMENT (ABM) UNTUK MENENTUKAN HARGA POKOK PRODUKSI Nurul Prayugho; Suwignyo Widagdo; Lia Rachmawati
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i2.5629

Abstract

Abstract: This study aims to determine the efficiency of production costs of PT.Perkebunan Nusantara XII Kebun Mumbul RSS (Ribbed Smoked Sheet) Factory after the implementation of Activity Based Management (ABM).This type of research is descriptive qualitative. This research was conducted by identifying the activities that occur during the production process. Where the company data that has been collected will be compiled, processed, and analyzed to determine value-added and non-value added activities and impose costs into activities according to the amount of resources used or use direct loading to activities. Then compared with the theories that have existed so far. From the results of the comparison, a conclusion was drawn. The results of this study indicate that the application of the Activity Based Management(ABM)method at the RSS (Ribbed Smoked Sheet) factory can lead to production cost efficiency. This is because the amount of production costs in the ABM method results in lower production costs compared to the calculation of conventional methods.Keywords:efficiency, ABC, ABM
PENGARUH KOMITE AUDIT, DEWAN KOMISARIS INDEPENDEN DAN INTENSITAS MODAL TERHADAP PENGHINDARAN PAJAK DI PERUSAHAAN KEUANGAN St. Nur Fadilah; Lia Rachmawati; Muhaimin Dimyati
Jurnal Ilmiah Akuntansi Indonesia Vol 6, No 2 (2021): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v6i2.5709

Abstract

This study aims to examine and analyze the effect of the audit committee, independent board of commissioners, and capital intensity on tax avoidance as measured by the Cash Effective Tax Rate (CETR). The population used in this study are financial companies listed on the Indonesia Stock Exchange during 2015 to 2019. The analysis techniques used in this research are classical assumption test, multiple linear regression analysis, determination coefficient test and hypothesis test. The results showed that partially the audit committee and independent board of commissioners had an effect on tax avoidance, while capital intensity had no effect on tax avoidance. Simultaneously, it shows that the audit committee, independent board of commissioners, and capital intensity have an effect on tax avoidance. 
Co-Authors , Mukhlas Abdul Ghofur Abdul Rasid Achmad Hasan Hafidzi Adelia, Arin Putri Afroh, Ibna Kamilia Fiel Agrilia Priska Karismanda Agustin HP, Agustin Anindita, Dayinta Antonius Panji Santoso Ayu Cahyandari Ayu Nur Aprilya Bayu Wijayantini, Bayu Damianus Nakula Aji Irwanto Della Norma Sakinah Diana Dwi Astuti Diana Dwi Astuti Dinda Palupy Elizabeth, Jessica Fanzuri Yusuf, Hamzah Galuh Ambarwati Hamzah Fansuri Hamzah Fansuri Jusuf Hanif Bagus Azhar Hary Sulaksono Hermawan, Yolanda Nindy Ihrom Caesar Ananta Putra Ilmi, Mainatul Isendi, Alvin Jessica Shandy Darmadji Kartika Sari, Nurshadrina Ketty Suketi Koesriharti Koesriharti Kurnia Fajrin Mega Utami Lailatul Mukaromah Maria Stefania Waro Bheri Muhaimin Dimyati Muhamat Abdul Rohim Muhammad Firdaus Mustafa Samir Najmul Laili Nanda Widaninggar Norita Citra Yuliarti, Norita Citra Norma Ilviatus Suhro Nugroho, Dian Ari Nur Fadilah Nuril Janah Nurshadrina Kartika Sari Nurul Prayugho Qoni'atul Hanifah Rakhmawati, Ratih Ratih Rakhmawati Septin Dwi Rahmawati Shovi Hasanah Slamet Susanto St. Nur Fadilah Suwignyo Widagdo Suwigyo Widagdo Tutut Winarsih Widyani, Inneke Putri Wijanarko, Frendy Wildatul Azizah Wiranto, Ferry Wiwik Fitria Ningsih Yani Dahliani Yanuar Musri Amin Yuniorita Indah Handayani