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All Journal Jurnal Siasat Bisnis JEJAK Riset Manajemen dan Akuntansi Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Mantik Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Budimas : Jurnal Pengabdian Masyarakat Journal of Management - Small and Medium Enterprises (SME's) International Journal of Computer and Information System (IJCIS) Jurnal Ekonomi Transekonomika : Akuntansi, Bisnis dan Keuangan Abdi Psikonomi Empowerment Society Indonesian Journal of Sustainability Accounting and Management Research Horizon Jurnal REP (Riset Ekonomi Pembangunan) Journal of Applied Economics in Developing Countries IIJSE Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia E-JURNAL AKUNTANSI
Mahameru Rosy Rochmatullah
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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What's Up With Stock Prices? An Empirical Study of Financial Performance and Company Scale Indexed in LQ45 During 2019-2022 Viki Riko Felandi; Mahameru Rosy Rochmatullah
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 2 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.4900

Abstract

The aim of this study is to analyze the influence of Debt to Equity Ratio, Earnings Per Share, Net Profit Margin, Net Income, and Company Size on the companies indexed in the LQ45 in Indonesia from 2019 to 2022. This research utilizes secondary data with a population comprising 58 companies indexed in the LQ45 in Indonesia during the years 2019-2022. The technique employed is purposive sampling with the multiple linear regression analysis method. The results of this study indicate that, partially, Debt to Equity Ratio and Net Profit Margin do not significantly influence the companies indexed in the LQ45 in Indonesia from 2019 to 2022. However, Earnings Per Share, Company Size, and Net Income significantly influence the companies indexed in the LQ45 in Indonesia from 2019 to 2022.
Determinants Of The Timeliness Of Financial Reporting of Go Public Companies In The Covid-19 Pandemic: Evidence From Indonesia Purwanti, Noer Indach; Rochmatullah, Mahameru Rosy; Witono, Banu; Putri, Eskasari
Akuisisi: Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1133

Abstract

Purpose: This paper aims to analyze whether profitability, auditor opinion, institutional ownership, and the Covid-19 pandemic have an impact on the timeliness of financial reporting. The researcher explores several online and conventional publication documents related to the operations of publicly listed companies in Indonesia.Method: Employing binary logistic regression, this study analyzes the 175 sampled firms. Some of the testing components include profitability, audit opinion, institutional ownership, and the Covid-19 pandemic.Findings: The results of the analysis show that the company's profitability and activity restrictions due to the Covid-19 pandemic have a substantial impact on the timeliness of reporting. In theory, this study provides an understanding that financial performance determines the compliance of managers in informing financial reporting to stakeholders. In practice, extraordinary events on an international scale such as the Covid-19 pandemic have thwarted financial reporting accountability. The COVID-19 pandemic has an impact on the timeliness of financial reporting, which includes parties directly related to the issuance of audited financial statements including reporting entities and auditors/public accountants, parties indirectly related to financial reporting including accounting professional associations, and the tools used by these parties in financial reporting including Financial Accounting Standards, auditing standards and laws and regulations, professional codes of ethics, and professional certifications. The impact is on the significance of assessments and estimates, going concern, internal control, audit committee governance, events after the reporting period, accessibility of audit evidence and guidance for parties related to financial reporting.
Analisis Dampak Pendapatan Daerah Terhadap Kemiskinan dan Pengangguran dengan Belanja Bantuan Sosial sebagai Pemediasi Ramadani, Himammul Adhim; Rochmatullah, Mahameru Rosy
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.2206

Abstract

The aims of this study are to explore the impact of Local Own-Source Revenue (LOS), General Allocation Fund (GAF), and Special Allocation Fund (SAF) on the levels of poverty and unemployment through the allocation of social assistance spending in various districts/cities in Java Island in 2022. It employs a quantitative approach with path analysis, using a sample of 110 data points. The findings indicate that indirectly, LOS and SAF do not significantly influence the poverty level through the allocation of social assistance spending, whereas GAF has a significant impact on poverty through the mechanism of social assistance spending. Additionally, there is no significant indirect effect of LOS, GAF, and SAF on the unemployment level through the allocation of social assistance spending
ANALYSIS OF STOCK PERFORMANCE IN TECHNOLOGY SECTOR COMPANIES LISTED ON IDX 2021-2022: INDONESIA POINT OF VIEW Fauzi, Muhammad Zufar; Rochmatullah, Mahameru Rosy
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.737

Abstract

The objective of this research is to examine how Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Earnings Per Share (EPS), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Price Earnings Ratio (PER), and Price to Book Value (PBV) influence stock prices of technology sector companies listed on the Indonesia Stock Exchange (IDX) by the end of December 31, 2023. The study's target group is made up of 44 companies, with a total of 26 companies being chosen as samples through purposive sampling, based on certain criteria such as consistently issuing financial reports from the years 2021 to 2022. The data used in this research are secondary data collected from the financial reports of companies that are available on the official IDX website. The analysis technique employed is multiple linear regression, involving hypothesis testing through t-tests, F-tests, and R Square tests. The outcomes of this study reveal that the variables of EPS and PBV have a notable influence on stock prices. However, the NPM, DAR, ROA, ROE, DER, and PER variables do not display a significant impact on stock prices.
KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING UNTUK MOTIVASI, DISIPLIN, DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN Fitriani, Nadea; Rochmatullah, Mahameru Rosy
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 2 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i2.17420

Abstract

This study aims to explore the impact of motivation, discipline, and accounting information systems on employee performance, with job satisfaction serving as a mediating factor. The research sample consisted of employees from PT Tiga Serangkai Pustaka Mandiri Solo, totaling 105 participants. The analytical method utilized was Partial Least Squares (PLS) with the WarpPLS 7.0 software. The data analysis results demonstrate that both motivation and discipline have a significant impact on performance. Additionally, motivation and discipline positively impact job satisfaction, which in turn significantly influences employee performance. Keywords: Motivation; Discipline; Accounting Information System; Employee Performance; Job Satisfaction
The Influence of Company Growth, Profitability, Leverage, Financial Condition, and Previous Years’ Audit Opinions on Going Concern Audit Opinion (Empirical Study of the Real Estate and Property Industry Listed on the Indonesian Stock Exchange for the 2019-2021 Period) Cahyono, Yuli Tri; Benny Tjahjono; Mahameru Rosy Rochmatullah; Kusuma Wijayanto
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i2.3045

Abstract

A going concern audit opinion is an audit opinion given on an entity’s financial statements when its conditions differ from the assumption of business continuity. This research, therefore, aims to ascertain the impact of company growth, profitability, leverage, financial condition, and previous years’ audit opinions on the going concern audit opinions. The data used is quantitative. The real estate and property industry classification companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2021 period were the objects of the research. Purposive sampling was used for the sampling, and 126 companies were obtained. The logistic regression analysis was employed in the data analysis method. According to the study findings, while previous year audit opinions had an impact, company growth, profitability, leverage, and financial condition had no impact on going concern audit opinion.
Green Entrepreneurship Batik Wijaya, a Strategy to Increase the Income of Pungsari Village Community, Plupuh Subdistrict, Sragen Regency Rahmawati, Rahmawati; Amperawati, Endang Dwi; Nurlaela, Siti; Rochmatullah, Mahameru Rosy; Arifah, Siti
IMPOWERMENT SOCIETY Vol 7 No 1 (2024): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v7i1.1283

Abstract

This community service activity was carried out in the Pungsari area, Plupuh District, Sragen Regency, in collaboration with UKM Batik Wijaya and the Sragen Regency Government. The purpose of this activity is to foster green entrepreneurship at a UKM Batik Wijaya so that it can increase the income of the surrounding community while still paying attention to the concept of environmentally sound business sustainability. UKM Batik Wijaya produces batik products that are not inferior when compared to other SMEs. Participation of participants in this activity shows high enthusiasm in an effort to increase creativity and innovation in the production of UKM Wijaya. After the implementation of this activity, it is hoped that it can increase the income of the community, especially those who are members of UKM Wijaya and create a healthier environment in Pungsari Village.
Determinants of local government performance: evidence from Indonesia Salsabila, Sylvia Aida; Rochmatullah, Mahameru Rosy
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i2.5509

Abstract

This study explores local government performance from the perspectives of human resources and public welfare, providing evidence from various regions in Indonesia. Performance is the outcome of a lengthy process of activities. This research aims to investigate local government performance, given the ongoing questions about whether governmental performance has truly improved, especially in light of increasing corruption cases each year. The study uses panel data covering 500 regions in Indonesia over a 5-year period (2018-2022). This is an analysis technique applied Structural Equation Modeling  Partial Least Square (SEM-PLS) with WARP-PLS software. The findings reveal that local government performance benefits greatly from public welfare. These findings indicate that public welfare represents the standard against which local government actions are judged
Pengaruh Solvabilitas, Profitabilitas, dan Financial Distress terhadap Audit Delay Ramadhani, Faradila; Rosy Rachmatullah, Mahameru
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5067

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Solvabilitas yang diproksikan dengan Debt to Equity Ratio (DER) dan Debt to Assets Ratio (DAR), Profitabilitas yang diproksikan dengan Return on Assets (ROA) dan Return on Equity (ROE), dan Financial Distress terhadap Audit Delay. Populasi dan sampel penelitian ini adalah seluruh perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Sampel dalam penelitian adalah 46 perusahaan property dan real estate yang telah dipilih dengan metode purposive sampling, sehingga diperoleh total sampel sebanyak 93. Metode analisis data menggunakan analisis deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F dan koefisien determinasi. Hasil penelitian diperoleh kesimpulan bahwa solvabilitas, profitabilitas, dan financial distress tidak berpengaruh terhadap audit delay.
Determinan Pertumbuhan Ekonomi Pemerintah Daerah (Studi Kasus Provinsi Jawa Tengah tahun 2019 – 2022) Anggraeni, Roshita Dwi; Rochmatullah, Mahameru Rosy
SEIKO : Journal of Management & Business Vol 7, No 2 (2024): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i2.6520

Abstract

Penelitian ini bertujuan untuk menganalisis signifikansi pengaruh pendapatan asli daerah, dana perimbangan dan belanja modal terhadap peningkatan pertumbuhan ekonomi di Jawa Tengah. Jenis data yang digunakan adalah data kuantitatif. Penelitian ini dibuktikan dengan teknik analisa data dengan analisis regresi data panel. Populasi dan sampel penelitian ini yaitu 35 Kabupaten/Kota di Provinsi Jawa Tengah selama 4 tahun yaitu tahun 2019-2022 dengan data yang digunakan yaitu laporan keuangan Pemerintah Daerah (LKPD) yang meliputi Laporan Realisasi PAD, DBH, DAU, DAK dan BM serta laporan laju pertumbuhan ekonomi. Berdasarkan hasil penelitian disimpulkan bahwa pendapatan asli daerah, dana perimbangan yang meliputi dana bagi hasil, dana alokasi umum dan dana alokasi khusus memiliki pengaruh positif dan signifikan terhadap pertumbuhan ekonomi pada Kabupaten/Kota di Jawa Tengah, dan belanja modal tidak memiliki pengaruh yang signifikan terhadap pertumbuhan ekonomi pada Kabupaten/Kota di Jawa Tengah. Secara bersama-sama atau simultan pendapatan asli daerah, dana perimbangan dan belanja modal memiliki pengaruh yang signifikan terhadap pertumbuhan ekonomi pada Kabupaten/Kota di Jawa Tengah. Kata Kunci: pendapatan asli daerah, dana bagi hasil, dana alokasi umum, dana alokasi khusus dan belanja modal terhadap peningkatan pertumbuhan ekonomi
Co-Authors Abid Muhtarom Ade Khurnia Jati Aenuriya Syifana Afifah Miftakhul Jannah Aisha Candrawati Aisyah Amini Hasibuan Aisyiah Rizqi Aulia Amperawati, Endang Dwi Anggraeni, Roshita Dwi Anggun Ayu Setyawati Aprilia Riski Andriyani Ardyan Firdausi Mustoffa Arifah, Siti Astri Paramitajaya, Naj’ma Atwal Arifin Banu Witono Benny Tjahjono Chabib Hasan Imam Al Farid Devaria Aisya Setyowati Dewi Setyoningsih Dexa Novrian Siswantara DIAN SAVITRI Didik Prasetyanto DJ, Yunni Rusmawati Doddy Setiawan Dwi Haryanti, Christina Dwi Rahayu Elwas tantyo Pranowo Endang Dwi Amperawati Erma Setiawati Evi Gantyowati Fatchan Achyani Fauzan Fauzan Fauzi, Muhammad Zufar Fegato Arumdapta Ersudewo Fitriani, Nadea Galuh Dwi Pramesti Hasan Mukhibad Ikhsannudin, Alif Wildan Indriawati, Shofiah Intan Permata Sari Kinanti Arka Ramadhaniar Kusuma Wijayanto Moh Aldo Fahrul Azmi Muhammad Irham Ghiffary Muhammad Rafy Subekti Muji Burrohman Muqorobin Muqorobin Nadella Rahmadani Nur Aulia Nurul Badriyah Nurul Badriyah Nurul Khassanah, Marsheila Nurul Rahayu Purwanti, Noer Indach Putri Handayani Putri, Eskasari Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati, Rahmawati Ramadani, Himammul Adhim Ramadhani, Faradila Rembulan Angger Malasari Rika Indah Lestari Rita Noviani Riyardi, Agung Rizky Anika Sari Roza Novita Purnamasari Rozaq Syamsul Hidayatullah Rudy Hartanto Rukmini Rukmini Salsabila, Sylvia Aida Saputri, Yulia Dewi Sarah Rum Handayani Siti Arifah Siti Nur Cahyani Siti Nurlaela Siti Nurlaela Sri Mulyani Suprihati Titin Titin Titin Titin Viki Riko Felandi Warsina Warsina Wijaya, Kurnia Mahanani Winarna, Jaka Yuli Tri Cahyono Yulia Dewi Saputri Yuwita Ariessa Pravasanti Zahra Putri Nur Fadhila Zaldian Firmansyah