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All Journal Jurnal Akuntansi AKUNESA Journal of Education and Learning (EduLearn) BISNIS: Jurnal Bisnis dan Manajemen Islam AGRITEPA: Jurnal Ilmu dan Teknologi Pertanian JURNAL PENGABDIAN KEPADA MASYARAKAT Global Review of Islamic Economics and Business AKRUAL: Jurnal Akuntansi Jurnal Riset Keuangan dan Akuntansi (JRKA) JURNAL DIVERSITA Jurnal Eksplora Informatika Syifa' MEDIKA: Jurnal Kedokteran dan Kesehatan SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Inovator : Jurnal Manajemen Digital Zone: Jurnal Teknologi Informasi dan Komunikasi JURNAL VISIONIDA Gorontalo Accounting Journal JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Ilmu Manajemen (JIMMU) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Abdimas Mahakam Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Akuntansi Manajemen JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Enrichment : Journal of Management Ihsan: Jurnal Pengabdian Masyarakat Jurnal FASILKOM (teknologi inFormASi dan ILmu KOMputer) International Journal of Business, Management and Economics Jurnal Nasional Manajemen Pemasaran dan SDM International Journal of Marketing and Human Resource Research Unram Journal of Community Service (UJCS) Jurnal Bisnis Mahasiswa AKM: Aksi Kepada Masyarakat Proceeding International Seminar of Islamic Studies Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Abimanyu: Journal of Community Engagement Golden Ratio of Human Resource Management Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) Jurnal Indonesia Raya Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) J-COSCIS : Journal of Computer Science Community Service Journal of Social Studies, Arts and Humanities (JSSAH) Prosiding Seminar Nasional Universitas Serambi Mekkah Technologica Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Golden Ratio of Data in Summary TELL - US JOURNAL Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Jurnal Komplikasi Anestesi The Indonesian Journal of Computer Science Jurnal Pendidikan Progresif
Susi Handayani
Jurusan Teknik Kimia, Fakultas Teknik, Universitas Diponegoro Jln. Prof. Soedarto, Tembalang, Semarang, 50239, Telp/Fax: (024)7460058
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Pengaruh Laba Akuntansi, Arus Kas Operasi, Price To Book Value, Dan Kinerja Keuangan Perusahaan Dengan Pendekatan Economic Value Added Terhadap Return Saham (Studi Kasus Pada Saham Perusahaan Pertambangan Di Bursa Efek Indonesia Periode Tahun 2008-2010) Marzuki, Ismail; Handayani, Susi
AKRUAL: JURNAL AKUNTANSI Vol 4, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p71-89

Abstract

AbstractThe objectives of this research is to examine and analyze the influence of Accounting Profit, Operation Cash Flow, Price to Book Value, and Company Financial Performance Through Economic Value Added Approach to stock return of mining company that listed at Indonesia Stock Exchange in the period of 2008 – 2010. This research was an causal research with quantitative approach. The analyzing technique used in this research is multiple linier regressions analysis with SPSS program version 11.5. The result of this research shows that variable of accounting profit and operation cash flow do not have significant influence to stock return. While, variable of Price to Book Value and Company Financial Performance Through Economic Value Added Approach have a positive and significant influence to stock return of mining company that listed at Indonesia Stock Exchange in the period of 2008 – 2010.
Analisis Penyajian Laporan Keuangan Sektor Ukm Berbasis Standar Lembaga Permodalan Perbankan Handayani, Susi
AKRUAL: JURNAL AKUNTANSI Vol 1, No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n1.p63-77

Abstract

AbstractLower access to bank because UKM can’t make financial statement suitable with bank standards. Therefore this research will descript financial statement of UKM and explain many constraints for UKM to compiling financial statement suitable standard in bank. The result of this research proves that without compiling financial statement, UKM can obtain loan from bank (BRI). This is because the bank had not specifies standard for the financial performance as one of the condition to obtain loan. So there is no relation about UKM’s capability in compiling financial statement with access capital of bank.
Pengaruh Corporate Governnace Terhadap Kinerja Keuangan Pada Perusahaan Bumn (Persero) Di Indonesia Handayani, Susi
AKRUAL: JURNAL AKUNTANSI Vol 4, No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p183-198

Abstract

AbstractCorporate sustainability is characterized by an increase in the value of the company is reflected in the achievement of profit targets. One of the obstacles faced in achieving this goal is the conflict of interest between management and shareholders. Corporate Governance is an effective mechanism to minimize agency conflicts, with emphasis on legal and ethical aspects to encourage the growth of the companys performance. The purpose of this study is to empirically examine the effect of corporate governance on financial performance.This research is a quantitative study using a dependent variable corporate governance that is proxied by the meetings activities the board of commissioners, the number of board of directors, the proportion of independent board, as well as the number of audit committee. Financial performance as the dependent variable is measured using the cash flow rate of return on assets (CFROA). CFROA calculated from earnings before interest and taxes plus depreciation divided by total assets. The sample used in this study were 12 BUMN that publish their financial statements during the period 2007-2012. The results showed that the activity of the board of commissioners meeting and audit committee size has no effect on financial performance. While the size of the board of directors and board size are independent has effect on financial performance.
Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen: Broad Scope, Timeliness, Aggregated, Dan Integrated Terhadap Kinerja Manajerial Umkm. (Studi Pada Umkm Di Desa Wedoro, Kab. Sidoarjo) Handayani, Susi; Hariyati, Hariyati
AKRUAL: JURNAL AKUNTANSI Vol 5, No 2: AKRUAL: Jurnal Akuntansi (April 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n2.p184-204

Abstract

AbstractSMEs need information systems that are reliable and competent entrepreneurial personality that will have an impact on managerial performance. Information reliable accounting system according Chenhall and Morris (1986) is one that has the characteristics of broad scope, timeliness, aggregation and integration. Information management accounting system that is broad scope is information that attention focus, quantification, and time horizon. Timeliness dimension has two sub dimensions, namely the frequency of reporting and speed of reporting. Dimensions aggregate is a summary of information by function, time periods, and the decision model. Integrated information reflects the lack of coordination between segments of one and the other subunits within the organization. This research is quantitative. This study uses analysis of causal relationships, that is how one variable affects changes in other variables. To analyze the data, this study uses analysis of Structural Equation Modeling (SEM) approach Partial Least Square (PLS).In data processing using software Warp PLS. The results showed that the Accounting Information Systems Management is broadscope, timeliness, integrated, and the aggregate effect on Managerial Performance is measured using an instrument of self-rating which is reflected in four indicators, namely increased revenue, cost savings, improved customer satisfaction and increased asset utilization. This shows that although SMEs are the type of business that is not great, but still requires a wide range of information, timely, integrated and comprehensive that can assist managers in making informed decisions that impact the increase managerial performance related to efficiency-related costs but still consider satisfaction customers thus increasing the income of the SMEs in environmental conditions of uncertainty. Keywords: SME, SIAM characteristics, Managerial Performance
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN BIAYA CSR TERHADAP KINERJA PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2013-2017) FRANSISCA DWI, ASTRIED; HANDAYANI, SUSI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

This study aims to examine the effect of CSR disclosure and CSR costs on company performance. This study uses company size and company age as control variables. The research sample was selected using the purposive sampling method, so that a sample of 35 manufacturing companies was listed on the Indonesia Stock Exchange during the 2013-2017 period. Data collection techniques used this study are documentation and content analysis. The data analysis technique used in this study is multiple regression analysis with moderation regression by using SPSS verion 23 software. The results of the study show that the disclosure of CSR affects the performance of the company. CSR costs have an influence on company performance. Company size as a control variable influences company performance. The age of the company influences the companys performance.Keywords : Corporate Social Responsibility, CSR Costs, and Company Performance
ANALISIS DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 CITRA DEWANTI, HANA; HANDAYANI, SUSI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

This study aims to examine the effect of liquidity, profitability, investment decisions, financing decisions, and dividend policy on firm value. The sample in this study is manufacturing companies that listed on Indonesian Stock Exchange with the observation period 2014-2017. The sample was selected using judgment sampling technique and obtained 48 companies. The analysis technique used in this study is multiple linear regression analysis using IBM SPSS Statistics 24 program. The results of this study show that profitability, investment decisions and funding decisions have a positive effect on firm value and liquidity has a negative effect on firm value. Then, dividend policy does not affect the value of the company.
Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen: Broad Scope, Timeliness, Aggregated, Dan Integrated Terhadap Kinerja Manajerial Umkm. (Studi Pada Umkm Di Desa Wedoro, Kab. Sidoarjo) Handayani, Susi; Hariyati, Hariyati
AKRUAL: JURNAL AKUNTANSI Vol 5, No 2: AKRUAL: Jurnal Akuntansi (April 2014)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n2.p184-204

Abstract

AbstractSMEs need information systems that are reliable and competent entrepreneurial personality that will have an impact on managerial performance. Information reliable accounting system according Chenhall and Morris (1986) is one that has the characteristics of broad scope, timeliness, aggregation and integration. Information management accounting system that is broad scope is information that attention focus, quantification, and time horizon. Timeliness dimension has two sub dimensions, namely the frequency of reporting and speed of reporting. Dimensions aggregate is a summary of information by function, time periods, and the decision model. Integrated information reflects the lack of coordination between segments of one and the other subunits within the organization. This research is quantitative. This study uses analysis of causal relationships, that is how one variable affects changes in other variables. To analyze the data, this study uses analysis of Structural Equation Modeling (SEM) approach Partial Least Square (PLS).In data processing using software Warp PLS. The results showed that the Accounting Information Systems Management is broadscope, timeliness, integrated, and the aggregate effect on Managerial Performance is measured using an instrument of self-rating which is reflected in four indicators, namely increased revenue, cost savings, improved customer satisfaction and increased asset utilization. This shows that although SMEs are the type of business that is not great, but still requires a wide range of information, timely, integrated and comprehensive that can assist managers in making informed decisions that impact the increase managerial performance related to efficiency-related costs but still consider satisfaction customers thus increasing the income of the SMEs in environmental conditions of uncertainty. Keywords: SME, SIAM characteristics, Managerial Performance
The Effect of Leverage Towards Dividend Policy with Creative Accounting as The Mediation Variable Pradipta, Kurniawan Dwi; Handayani, Susi
AKRUAL: JURNAL AKUNTANSI Vol 11, No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p122-135

Abstract

The purpose of this study was to examine the effect of the leverage ratio on dividend policy mediated by creative accounting. This research is based on the existence of a dividend policy which is influenced by various factors, including debt to equity ratio. A high debt-to-equity ratio indicates a high risk because high corporate debt will have an impact on high-interest costs and debt burdens that must be paid. This will result in a small number of dividends being distributed to investors. Meanwhile, investors are very interested in the high dividend payout and receive cash according to the Bird-in-Hand Theory. This study will examine registered banking companies in Indonesia from 2014 to 2018. The sample was taken by a purposive random sampling technique. The independent variable used in this research is leverage measured with debt-to-equity ratio (DER). The dependent variable used in this research is dividend policy measured with dividend payout ratio (DPR) and the mediation variable used in this research is creative accounting measured with discretionary accrual (DA). The results in this research indicate that leverage has a negative effect on creative accounting and also creative accounting cannot mediate a relationship between leverage towards dividend policy.
Peran Citra Destinasi dan Perilaku Konsumen dalam Mempengaruhi Keputusan Konsumen dalam Memilih Destinasi Halal Handayani, Susi; Hasibuan, Lailan Safina; Bismala, Lila
BISNIS Vol 9, No 1 (2021): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v9i1.11562

Abstract

Tourism is one of the largest service industries and provides opportunities and hope for any destination to capitalize on it, create jobs and support other sectors. The demographics of the young and large Muslim market, the rapid economic growth of Muslim-majority countries, Islamic values encourage the growth of Islamic business and lifestyle, the growth of trade transactions between Organization of the Islamic Conference (OIC) countries, are the motors of the growth of the global Muslim market. This is what encourages the emergence of halal tourism. The purpose of the study was to examine the effect of destination image and consumer behavior on consumer decisions in choosing halal destinations. The number of samples in this study were 150 respondents. The data analysis technique used in this study is multiple regression analysis to examine the partial and simultaneous effect of destination image and consumer decisions on consumer decisions in choosing halal destinations. The results showed that partially the image of the destination and consumer behavior had a negative effect on consumer decisions in choosing halal destinations. Meanwhile, simultaneously, destination image and consumer behavior have a positive effect on consumer decisions in choosing halal destinations. This shows that simultaneously, the image of a destination owned by a halal destination and consumer behavior influence consumer decisions in choosing a halal destination, so it is very important to maintain the image of the halal destination, so that it really shows halal in the true sharia aspect. Keywords: Consumer Behavior, Consumer Decision, Destination Image
GAMBARAN PENERAPAN KESELAMATAN PASIEN PADA INSTALASI RAWAT INTENSIF RUMAH SAKIT MUHAMMADIYAH PALEMBANG Handayani, Susi; Marzali, Syahid Alhakim
Syifa'Medika Vol 12, No 2 (2022): Syifa' MEDIKA: Jurnal Kedokteran dan Kesehatan
Publisher : Faculty of Medicine

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/sm.v12i2.4346

Abstract

Keselamatan pasien adalah prinsip dasar dalam pelayanan kesehatan. Keselamatan pasien dilakukan dengan menganalisis risiko, mengidentifikasi dan mengelola risiko pasien, melakukan pelaporan dan analisis insiden, serta implementasi solusi untuk meminimalkan timbulnya risiko dan mencegah terjadinya cidera. Insiden Keselamatan Pasien adalah suatu kejadian maupun keadaan yang dapat mengakibatkan kerugian yang tidak perlu pada pasien. Insiden Keselamatan Pasien pada provinsi DKI Jakarta yaitu 37,9%, Jawa Tengah 15,9%, D.I Yogyakarta 13,8%, Jawa Timur 11,7%, Sumatera Selatan 6,9%, Jawa Barat 2,8%, Bali 1,4%, Aceh 1,07% dan Sulawesi Selatan 0,7%. Penelitian ini dilakukan untuk mengetahui gambaran penerapan keselamatan pasien pada Instalasi Rawat Intensif Rumah Sakit Muhammadiyah Palembang. Penelitian ini merupakan penelitian kualitatif deskriptif dengan pendekatan fenomenologi. Populasi dan sampel dalam penelitian ini sebesar 13 responden yang diperoleh secara total sampling.Hasil penelitian ini menunjukkan semua responden telah memahami dan menerapkan cara mengindentifikasi pasien dengan benar, meningkatkan komunikasi efektif, meningkatkan keamanan obat-obatan yang perlu diawasi, memastikan tepat-lokasi, tepat-prosedur dan tepat-pasien pembedahan, mengurangi risiko infeksi terkait perawatan kesehatan serta mengurangi risiko cidera akibat pasien terjatuh. Dari hasil penelitian tersebut, peneliti berkesimpulan bahwa gambaran penerapan keselamatan pasien pada Instalasi Rawat Intensif Rumah sakit Muhammadiyah Palembang telah sesuai dengan Sasaran Keselamatan Pasien.
Co-Authors A.A. Ketut Agung Cahyawan W Adelia, Christina Affandi, Egi Afriyani, Fauziah Agustin, Nency Agustina, Siska Ahmad, Luthfi Abdul Aziz Alhakim, Jimmy Ali, Mazurina Mohd Amanda, Cahya Gita Aminuyati Ananda, Rekizal Andreani Kinata Arini, Indah Aziz, Malik Abdul Budi Setiawan Cahyanuzul, Pramaesty Adinda Ciptany, Irma Dewi Ganis CITRA DEWANTI, HANA Dewi Andriany Diana, Putri Uki Djayanti Sari DP, Muhammad Kurniawan Dwiningrum, Nurfianita Edi Susilo Efendi, Ricky Ardianto Emilda Emilda, E. Emilda, Emilda Endah Dewi Purnamasari Eni Wuryani Erilio, Marcello Fadillah Sari, Fadillah Fajrizal Fajrizal Fajrizal, Fajrizal Firmansyah, Nunung Agus Fitriani, Nyayu FRANSISCA DWI, ASTRIED Ganesha, Galland Gustina Siregar Hafsah Hafsah Halin, Hamid Hariyati Hariyati Hery Widijanto Hidayahtullah, Hafiz Indah, Yuni Indari, Ayu Indriyani Indriyani Insyirah Putikadea Jeffry Jeffry Junaidi, Sabda Kristianing, Endang Kumala Sari Kurniawan, Mohammad Kusumaningsih, Ambar Lailan Safina Hasibuan Lestari, Kholilah Salsabila Lestari, Linda Libani, Ronal Lila Bismala Lisnawita Lisnawita Lumban Gaol, Nur Yanti M. Kurniawan, M. Maharani, Amelia Resta Mariana Mariana Marnisah , Luis Marnisah, Luis Marshelindy, Marshelindy Marzali, Syahid Alhakim Maulidi, Mohammad Ali Mayasari, Ni Made Elva Musfawatit, Musfawatit Mutaqin, Zenal Mutia Arda, Mutia Muzdalifah, Indah Nasution, Dewi Kesuma Neksen, Alpin Ni Nyoman Alit Triani Nor, Mhd Roslan Mhd Novita Dwi Susanti, Novita Dwi Nuhaliza, Nuhaliza Nurhalizah, Nadila Oktarina, Mely Oktridarti, Levy Parwito Parwito, Parwito Permata, Fadila Pertiwi, Krisma Gita Pitaloka, Dini Pradipta, Kurniawan Dwi Prasetyo, Yoyok Prawira, Deris Diwata Putra, Yudha Andriansyah Putri Erlyn Putri Utami, Putri Putri, Dhea Kharisma Rafiana, Chintya Raihanah Daulay Raisawati, Tatik Ramadhana, Nabilah Dita Ramadianti Ratu, Mutiara Kemala Rosita, Yanti Rosmaida, Mifta RR. Ella Evrita Hestiandari Sadat, Pamed Abdul Safina Hasibuan, Lailan Salamun Salamun Sali, Yopi Okta Saputri, Afra Diana Salsabila Untung Saputri, Andini Dwi Saputri, Selfi Sari, Dia Novita Sarjono, Audita Putri Septiadi, Muhammad Dede Sianturi, Elizabeth Irene Putri Silviyanti, Dita Aura Siregar, Hasan Sakti Siregar, Hasan Sakti Siregar, Rahmad Bahagia Siti Komariah Hildayanti, Siti Komariah Suryaman, A Syahril Syahril Syahril Syahrul Syahrul Syaiful Amri Saragih Taslim Taslim Taslim Taslim, Taslim Malano Taufiq, Reny Medikawati Tika, Yori Mans Togatorop, Eny Rolenti Toresa, Dafwen Veronica, Meilin Virna, Lira Wadud, Muhammad Wahab, Dinda Illene Walhidayat, Walhidayat Yayuk Hayulina Manurung Yudha Andriansyah Putra Yunita Widyastuti