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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) Iqtishoduna: Jurnal Ekonomi Islam IJEEIT : International Journal of Electrical Engineering and Information Technology JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 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 ECONOMIC VALUE ADDED (EVA), FINANCIAL VALUE ADDED (FVA) DAN MARKET VALUE ADDED (MVA) SEBAGAI ALAT UKUR KINERJA KEUANGAN Ayu Cahyandari; Hamzah Fansuri Yusuf; 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.v6i2.5713

Abstract

This study aims to determine and analyze the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) based on the (EVA), (FVA) and (MVA) methods in 2015 – 2019. This type of research is a quantitative descriptive study, and the population in this study, namely all manufacturing companies listed on the Indonesia Stock Exchange (IDX). Hypothesis testing is a non-parametric test analysis, namely the Kruskal Wallis test. Based on the results of the calculations and analysis carried out, it is stated that the (EVA), (FVA) and (MVA) Manufacturing Companies during the period 2015 – 2019 as a whole show positive numbers which can be said that the financial performance of manufacturing companies good.
Analisis Faktor Yang Dipertimbangkan Dalam Penentuan Nisbah Bagi Hasil Pembiayaan Mudharabah Dan Musyarakah Pada PT BANK BNI SYARIAH Cabang Jember Lia Rachmawati; Wiwik Fitria Ningsih
RELASI : JURNAL EKONOMI Vol 14 No 2 (2018)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v14i2.268

Abstract

The purpose of this study is to analyze the factors considered in determining the profit sharing ratio of mudharabah and musharaka financing in BNI syariah Ltd. Jember branch. This research uses positivistic paradigm with qualitative approach. Based on the results of the following research several factors into consideration in the determination of the ratio of profit sharing there are The system of sharing based on revenue sharing; Good relationship with customers; Amount of financing value; The business feasibility of the customers; Estimated customer turnover. Keywords: musharaka, nisbah, revenue sharing
Faktor-Faktor yang Mempengaruhi Profitabilitas pada Bank Pembiayaan Rakyat Syariah di Jawa Timur Wiwik Fitria Ningsih; Lia Rachmawati
JABE (Journal of Applied Business and Economic) Vol 5, No 4 (2019): JABE
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v5i4.4185

Abstract

Analisis Rasio Keuangan sebagai Indikator Prediksi Kebangkrutan pada Bank Pembiayaan Rakyat Syariah di Jawa Timur Lia Rachmawati; Wiwik Fitria Ningsih
JABE (Journal of Applied Business and Economic) Vol 5, No 1 (2018): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.954 KB) | DOI: 10.30998/jabe.v5i1.3159

Abstract

Fenomena kebangkrutan bank di Indonesia terlihat sejak adanya deregulasi perbankan tahun 1983, dimana kompetisi antar bank baik bank pemerintah, swasta, joint venture maupun asing semakin tinggi. Bank yang memiliki modal kecil dan terbatas, serta tidak memiliki target pasar yang jelas akan mengalami kesulitan keuangan yang akhirnya akan dilikuidasi, atau di take over oleh pemerintah. Dengan adanya likuidasi, maka tingkat kepercayaan masyarakat terhadap perbankan akan mengalami penurunan, sehingga masyarakat lebih memilih untuk berinvestasi di sektor lain. Sehingga diperlukan deteksi lebih awal kondisi perbankan, sehingga dapat diantisipasi apabila bank tersebut akan mengalami kebangkrutan. Tujuan dari artikel ini adalah untuk memberikan bukti empiris rasio keuangan mempengaruhi prediksi kebangkrutan BPRS di Jawa Timur dan untuk memberikan bukti empiris ketepatan prediksi kebangkrutan dengan menggunakan Regresi Logit. Populasi BPRS di Jawa Timur adalah berjumlah 30, dengan pengambilan sampel 20 BPRS. Hasil dari penelitian ini menunjukkan bahwa 22% BPRS di Jawa Timur akan mengalami kebangkrutan, sedangkan 78% tidak akan mengalami kebangkrutan, dan secara parsial rasio keuangan tidak mempengaruhi prediksi kebangkrutan BPRS di Jawa Timur.
ANALISIS RASIO KEUANGAN PADA BANK BUMN dan BANK SWASTA GO PUBLIC TAHUN 2017-2019 Dinda Palupy; Suwigyo Widagdo; Lia Rachmawati
Jurnal Ilmiah Akuntansi Indonesia Vol 7, No 1 (2022): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v7i1.7196

Abstract

Abstract : This study aims to analyze the financial performance of state-owned banks and private banks in terms of financial ratio analysis. In addition, this study is also intended to analyze the differences financial performance between state-owned banks and private banks. This research was conducted from 2017 to 2019 which included 20 samples of banking companies consisting of 4 state-owned banks and 16 private banks which were taken using a purposive sampling technique. Data were analyzed using financial ratios consisting of LDR ratio, ROA ratio, ROE ratio, and CAR ratio. Then the data were analyzed using the Independent T-test method. The analytical tools used in this research are Microsoft Excel 2016 and SPSS Version 24. The results of the study based on financial ratio analysis show that state-owned banks have better financial performance than private banks. Then the results of the Independent T-test statistical test showed that there was no difference in financial performance in terms of LDR, ROA, and CAR ratios, only the ROE ratio showed significant differences in financial performance between state-owned banks and private banks.  Keywords: Financial Performance, LDR, ROA, ROE, CAR, State-Owned Banks, Private Banks 
Pengaruh Pengendalian Intern Kas Terhadap Efektivitas Pengelolaan Kas Pada Senyum Media Stasionery Di Jember Jessica Shandy Darmadji; Diana Dwi Astuti; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.614

Abstract

ABSTRACT This study aims to examine the effect of internal cash control on the effectiveness of cash management at Smile Media Stationery Jember. The independent variables used include: Control Environment (X1), Risk Assessment (X2), Information Systems (X3), Control Procedures (X4), Control Monitoring (X5). The dependent variable is Cash Management Effectiveness (Y). This research uses quantitative descriptive analysis with a case study approach. The population used in this study were all employees of Smile Media Stationery Jember, amounting to 80 people. The sample in this study were 33 employees of Smile Media Stationery Jember who were selected through purposive sampling method. The data collection method used in this study is primary data using questionnaires, interviews, observations and literature studies. The data analysis method used is multiple linear regression analysis, F test, t test, and coefficient of determination, with data quality tests through validity and reliability tests. The results of the analysis show that simultaneously, all independent variables have an influence on the effectiveness of cash management. Meanwhile, it is partially known that the control environment is the only variable that has a significant influence on the effectiveness of cash management.
Pengaruh Komite Audit, Dewan Komisaris Independen dan Intensitas Modal terhadap Penghindaran Pajak pada Perusahaan Keuangan Yang Terdaftar di BEI Tahun 2015-2019 Nur Fadilah; Muhaimin Dimyati; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.619

Abstract

This study aims to examine 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). This type of research is quantitative research using secondary data sources. The population used in this study are all financial companies listed on the Indonesia Stock Exchange during 2015 to 2019, namely there are 98 listed financial companies, for determining the research sample using the purposive sampling method so that there are 36 financial companies that match the research criteria made by researcher. Methods of data collection using documentation and literature study. The data analysis technique used in this study is the classical assumption test, multiple linear regression analysis, the coefficient of determination test (R2), hypothesis testing. The results showed that partially independent audit committee and board of commissioners had an effect on tax avoidance, while capital intensity had no effect on tax avoidance. Simultaneously shows that the audit committee, independent board of commissioners, and capital intensity have an effect on tax avoidance.
The Effect of Fraud Hexagon Model on Fraud Financial Statements in Companies in the Financial Sector Nuril Janah; Lia Rachmawati; Nanda Widaninggar
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 2 (2022): July 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i2.844

Abstract

This study aims to find the effect of the Fraud Hexagon Model on the Financial Statement Fraud. Fraud Hexagon Model consists of Stimulus which is proxied by Financial Target and External Pressure, Opportunity is proxied by Ineffective Monitoring, Rationalization is proxied by External Quality Auditor, Capability is proxied by Change in Director, Ego is proxied by Frequent Number of CEO's Picture, and Collusion proxied by Political Connection. This study uses purposive sampling method, and the number of companies that are sampled in the study are 42 of 105 companies and analyzed by binary logistic regression analysis. The results of this study found that External Pressure, Auditor External Quality, and Frequent Number of CEO's Picture have an effect on Financial Statement Fraud. Meanwhile, Financial Target, Ineffective Monitoring, Change in Director, and Political Connection have no effect on Financial Statement Fraud on companies in the financial sector listed on the IDX in 2016-2020.
Factors Affecting Company Financial Performance Using Human Resource Accounting as an Intervening Variable Empirical Study on Service Companies Listed on the Stock Exchange of Thailand (SET) Diana Dwi Astuti; Lia Rachmawati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 2 (2022): July 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i2.846

Abstract

This study aims to analyze the factors that affect the company's financial performance with human resource accounting as an intervening variable in service companies listed on the Stock Exchange Of Thailand (SET). The population in this study were all companies listed on the Stock Exchange Of Thailand (SET). This research method uses classical assumption test which includes normality test and multicollinearity test, path analysis and hypothesis testing with partial test (t test). Classical assumption test consisting of normality test and multicollinearity test. The results showed that Human Resource Accounting Disclosures did not have a relationship between the variables of Company Size, Product Diversification, Company Age, Ownership Concentration and Type of Industry on Financial Performance. Disclosure of Human Resources Accounting does not mediate between the variables of Company Size, Product Diversification, Company Age, Ownership Concentration and Type of Industry on Financial Performance.
PERBEDAAN TRADING VOLUME ACTIVITY, ABNORMAL RETURN & SECURITY RETURN VARIABILITY SEBELUM & SAAT COVID-19 PADA PERUSAHAAN INFRASTRUCTURE, UTILITIES, & TRANSPORTATION YANG TERDAFTAR DI BEI Najmul Laili; Diana Dwi Astuti; Lia Rachmawati
JABE (Journal of Applied Business and Economic) Vol 9, No 1 (2022): JABE (Journal of Applied Business and Economic)
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jabe.v9i1.11781

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan rata-rata Trading Volume Activity, Abnormal Return, dan Security Return Variability sebelum dan saat adanya COVID-19. Populasi yang digunakan dalam penelitian ini yaitu perusahaan sektor Infrastructure, Utilities, & Transportation yang terdaftar di BEI. Pengambilan sampel menggunakan Purposive Sampling. Berdasarkan kriteria yang telah ditentukan diperoleh 35 perusahaan. Penelitian ini menggunakan Event Study, data yang digunakan dalam penelitian ini adalaha data sekunder. Pengujian hipotesis yang digunakan dalam penelitian ini yaitu Uji Wilcoxon Signed Rank Test untuk variabel Trading Volume Activity dan Security Return Variability. Uji Paried Sample T-test digunakan untuk variabel Abnormal Return. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan sebelum dan saat adanya COVID-19 untuk variabel Trading Volume Activity, Abnormal Return dan Security Return Variability
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 Aspirandi, Rendy Mirwan 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