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All Journal El Dinar Jurnal Ilmiah Mahasiswa FEB 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) Management Studies and Entrepreneurship Journal (MSEJ) 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 Bata Ilyas Educational Management Review Journal of Economic Research Journal of Management ABM: International Journal of Administration, Business and 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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The Effect of Mudharabah, Musyarakah, and Murabahah Financing on the Profitability Level of Islamic Commercial Banks in Indonesia Lia Rachmawati; Diana Dwi Astuti
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 1 (2023): January 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i1.929

Abstract

This study pursuits to locate the effect of mudharabah, musyarakah, and murabahah financing at the profitability degree of Islamic industrial Banks in Indonesia within the 2015-2018 length. The populace on this have a look at there are 14 groups, and get three samples, particularly PT. bank Muamalat Indonesia, PT. BRI Syariah financial institution, and PT. Mandiri Syariah financial institution. This examine used a purposive sampling method in figuring out the pattern, while the records evaluation approach used more than one linear regression evaluation with the SPSS utility. The results of this observe suggest that the t-check indicates that partly mudharabah has a fine and insignificant effect on the extent of profitability, while musharaka has a poor and large impact on the extent of profitability, even as murabaha has a negative and insignificant impact on the profitability degree of Islamic business Banks in Indonesia. within the F test, the independent variable simultaneously has a enormous impact, but the adjusted R-square cost suggests the impartial variable in explaining the established variable by using 80%.
Analisis Pajak Pertambahan Nilai (PPN) Atas Subsidi Liquedfied Petrolium Gas (LPG) Berdasarkan PMK Nomor 220 Tahun 2020 Pada Agen LPG Di Kabupaten Jember Della Norma Sakinah; Diana Dwi Astuti; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.671

Abstract

This study aims to analyze related facts or phenomena regarding the application of Value Added Tax (VAT) on Liquified Petrol Gas (LPG) subsidies in accordance with the new regulations, namely PMK 03 Number 220 of 2020 for 3 kg LPG Agents in Jember Regency. The population in this study were 23 agents, from 23 research agents taking samples of the object to be studied, namely PT. Surya Perkasa Jaya and PT. Ayu Earth for Business. This type of research method is qualitative with a descriptive approach method. The results of the interviews and analysis stated that PT. Surya Perkasa Jaya has been registered as a Taxable Entrepreneur and has implemented taxation in accordance with existing regulations, namely PMK 220 of 2020 and Law no. 49 of 2009 while at PT. Bumi Ayu Guna Usaha is still not registered as a PKP, so it has not implemented taxation in accordance with its obligations. As a company, it should pay more attention to its obligations, so that it can support the government in equitable distribution of economic growth and national stability.
Analisis Penerapan PSAP No.01 Tahun 2010 Terhadap Laporan Pertanggungjawaban Aparat Desa Dalam Pengelolaan Keuangan Dana Desa Di Kecamatan Bangsalsari Jember Shovi Hasanah; Diana Dwi Astuti; Lia Rachmawati
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.675

Abstract

ABSTRACT This study aims to find out whether villages in Bangsalsari District have implemented Government Accounting Standard Statement No. 01 on the accountability reports of village officials in managing village fund finances and to find out how the procedures made by villages in Bangsalsari sub-district in presenting village financial accountability reports. The type of research used in this research is qualitative research. The data used in this study are primary and secondary data. Data collection techniques were carried out using interview techniques and documentation studies. This research was conducted at the Bangsalsari District Village Office. The results of this study indicate that the application of Government Accounting Standards in Village Financial Accountability in this village has not been fully said to be good because there are still some financial reports that are not made by the village government and the procedure for making village financial accountability reports is in accordance with which by making an Implementation Realization Accountability Report. APBDes, Village Regulations, Village Property Reports and Reports of Government and Regional Government Programs that enter the village.
PENGARUH AKUNTABILITAS, TRANSPARANSI, PEMAHAMAN AKUNTANSI DAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PONDOK PESANTREN AN-NURIYAH JEMBER Lailatul Mukaromah; Lia Rachmawati; Ratih Rakhmawati
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i2.18810

Abstract

Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi, pemahaman akuntansi terhadap kualitas laporan keuangan pada pondok pesantren An-Nuriyah Jember dengan kompetensi SDM sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini adalah Pondok Pesantren An-Nuriyah Jember.Teknik analisis yang digunakan dalam penelitian ini yaitu uji asumsi klasik, analisis regresi linier berganda, uji hipotesis, dan analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa secara parsial akuntabilitas dan transparansi tidak berpengaruh terhadap kualitas laporan keuangan, sedangkan pemahaman akuntansi berpengaruh terhadap kualitas laporan keuangan. Hasil dari analisis moderasi menunjukkan bahwa kompetensi SDM tidak dapat memoderasi pengaruh akuntabilitas, transparansi, dan pemahaman akuntansi.
PENGARUH PENGETAHUAN INVESTASI, MOTIVASI INVESTASI, LITERASI PASAR MODAL DAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI TERHADAP PENINGKATAN MINAT INVESTASI DI PASAR MODAL Yanuar Musri Amin; Lia Rachmawati; Mainatul Ilmi
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i2.18042

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Pengetahuan Investasi, Motivasi Investasi, dan Literasi Pasar Modal terhadap peningkatan Minat Investasi di Pasar Modal dengan Teknologi Informasi sebagai variabel moderasi. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Data yang digunakan yaitu data primer dengan teknik pengumpulan data yaitu kuisioner dan studi pustaka. Metode analisis data yang digunakan adalah uji instrument data, uji asumsi klasik, regresi linier berganda, uji regresi moderasi dan pengujian hipotesis. Hasil penelitian menunjukkan bahwa Motivasi Investasi berpengaruh secara parsial terhadap peningkatan Minat Investasi. Sedangkan Pengetahuan Investasi dan Literasi Pasar Modal tidak berpengaruh secara parsial terhadap Peningkatan Minat Investasi. Sedangkan Teknologi Informasi tidak Memoderasi Pengaruh Pengetahuan Investasi, Motivasi Investasi, dan Literasi Pasar Modal terhadap peningkatan Minat Investasi di Pasar Modal.
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
Effect of Non-Debt Tax Shield, Growth, Size, and Asset Structure of Firm Value and Capital Structure Lia Rachmawati
KUNKUN: Journal of Multidisciplinary Research Vol. 1 No. 1 (2024): January - April 2024
Publisher : Medikun Publisher

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Abstract

This study aims to analyze the effect of non-debt tax shield, growth, size, and asset structure on firm value with capital structure as an intervening variable in coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2014-2018. The data used in this research is secondary data. The sample selection in this study was carried out by purposive sampling. Based on the existing criteria, a sample of 15 companies was obtained. The data analysis technique used is path analysis. Based on data analysis of the four independent variables, only the non-debt tax shield variable and size have a significant effect on capital structure, and of the four independent variables only size has a significant effect on firm value. The independent variable is able to moderate the non-debt tax shield, growth, and size capital structure variables, while the asset structure variable is not able to moderate the capital structure to firm value
Pengaruh Financial Self Efficacy, Sistem Informasi Akuntansi, dan Pengendalian Internal Pada Tindak Kecurangan Karyawan Qoni'atul Hanifah; Agustin HP; Lia Rachmawati
KUNKUN: Journal of Multidisciplinary Research Vol. 1 No. 1 (2024): January - April 2024
Publisher : Medikun Publisher

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial self efficacy, pengendalian internal, sistem informasi akuntansi terhadap tindak kecurangan karyawan PT. Permodalan Nasional Madani Persero. Data dalam penelitian ini yaitu data primer dan sekunder. Sedangkan jenis data yang digunakan dalam penelitian ini yaitu data subyek yang berupa respon tertulis yang diberikan kepada subyek penelitian (responden) sebagai tanggapan atas pernyataan tertulis (kuesioner) yang diajukan oleh peneliti. Metode pengolahan data menggunakan metode analisis jalur dengan bantuan alat analisis SPSS. Hasil penelitian menunjukkan bahwa Financial Self Efficacy berpengaruh terhadap tindak kecurangan karyawan. Sistem informasi akuntasi dan Pengendalian internal tidak berpengaruh terhadap tindak kecurangan karyawan. Dan ketiga variabel berpengaruh serentak terhadap tindak kecurangan
Comparative Analysis of The Influence of Liquidity, Solvency and Profitability on Stock Prices in Non Cylical Consumer Sector Manufacturing Companies Listed on The Indonesian Stock Exchange (BEI) For The 2018-2022 Period Antonius Panji Santoso; Lia Rachmawati; Nurshadrina Kartika Sari
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 1 (2024): January - April 2024
Publisher : Medikun Publisher

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Abstract

This research aims to analyze the influence of the variables liquidity ratio, solvency ratio, and profitability ratio on share prices with non-cyclical consumer sector manufacturing companies as research objects. This research was conducted over a period of five years, namely from 2018 to 2022 with a sample size of 19 companies. Sampling in this study used a purposive sampling technique and data was analyzed using multiple linear regression analysis. The research results show that partially the liquidity ratio and solvency ratio have no effect on stock prices, while the profitability ratio variable has an effect on stock prices. Simultaneously, the variables liquidity ratio, solvency ratio and profitability ratio have no influence on stock prices.
The Effect of Financial Ratio on Financial Distress in Banking Companies Listed on The IDX Year 2018–2022 Damianus Nakula Aji Irwanto; Lia Rachmawati; Mainatul Ilmi
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 2 (2024): May - August 2024
Publisher : Medikun Publisher

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Abstract

The number of banks are trying to sell their assets that had deteriorated before the Covid-19 pandemic through bulksales or wholesale sales. This step is expected to immediately reduce the bank's Non-Performing Loan (NPL) ratio significantly. One of them is PT Bank Tabungan Negara Tbk (BTN). The bank is exploring the sale of NPLs in bulksales through an asset swap scheme or exchanging assets for securities. The purpose of the study was to analyze the effect of CAR, NPL, LDR, ROA, DAN BOPO partial and simultaneous events on Financial Distress in banking companies listed on the IDX in 2018 – 2022. The sample selection method uses the Purposive Sampling method so as to get 35 banking companies. The research method uses multiple linear regression analysis. The results of this study show that (1) CAR, LDR, ROA have a significant positive effect on Financial Distress (2) NPL, BOPO have no significant effect on Financial Distress (3) CAR, NPL, LDR, ROA, DAN BOPO simultaneously affect Financial Distress  
Co-Authors Abdul Ghofur Abdul Rasid Achmad Hasan Hafidzi Adelia, Arin Putri Afroh, Ibna Kamilia Fiel Agrilia Priska Karismanda Agustin Hari Prastyowati 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 Diana Dwi Astuti Dinda Palupy Elizabeth, Jessica Fanzuri Yusuf, Hamzah Galuh Ambarwati Hamzah Fansuri Hamzah Fansuri Jusuf Hanif Bagus Azhar Hary Sulaksono Hary Sulaksono Hermawan, Yolanda Nindy Ilmi, Mainatul Inneke Putri Widyani Isendi, Alvin Jessica Shandy Darmadji Kartika Sari, Nurshadrina Kurnia Fajrin Mega Utami Lailatul Mukaromah Maria Stefania Waro Bheri Mochamad Teguh Yanuar Pribadi Muhaimin Dimyati Muhamat Abdul Rohim Muhammad Firdaus Muhammad Rijalus Sholihin Mustafa Samir Najmul Laili Nanda Widaninggar Norita Citra Yuliarti Norita Citra Yuliarti, Norita Citra Norma Ilviatus Suhro Nugroho, Dian Ari Nur Andita Prasetyo Nur Fadilah Nuril Janah Nurshadrina Kartika Sari Nurul Prayugho Prastyowati, Agustin Hari Pribadi, Mochamad Teguh Yanuar Putra, Ihrom Caesar Ananta Qoni'atul Hanifah Rakhmawati, Ratih Ratih Rakhmawati Septin Dwi Rahmawati Shovi Hasanah St. Nur Fadilah Sulhan Ferdiansah Suwignyo Widagdo Suwigyo Widagdo Tutut Winarsih Wijanarko, Frendy Wildatul Azizah Wiranto, Ferry Wiwik Fitria Ningsih Yani Dahliani Yanuar Musri Amin Yuniorita Indah Handayani