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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 International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Mantik Jurnal Bisnis dan Manajemen 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) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) 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) IIJSE Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies E-JURNAL AKUNTANSI
Mahameru Rosy Rochmatullah
Accounting Study Program, Faculty Of Economics And Business, Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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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
The Effect of Profitability, Liquidity, Company Size, and Institutional Ownership On Earning management In Industrial Sector Companies Listed On The Indonesia Stock Exchange In 2019-2022 Naufal Syafiqoh; Mahameru Rosy Rochmatullah
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3117

Abstract

Earning management is an implementation carried out by the company's management to carry out actions to manipulate financial statements in order to achieve certain targets. This study was conducted with the aim to find the effect of profitability, liquidity, company size, and institutional ownership on earning management. The population of this study is an industrial sector company listed on the Indonesia Stock Exchange for the period 2019-2022. Sampling techniques using purposive sampling and obtained by 19 companies. Data analysis using multiple linear regression. The results showed that profitability measured using Return on Assets has no effect on earning management, Net Profit Margin has an effect on earning management, Return on Equity has an effect on earning management. Liquidity as measured by The Current Ratio, Quick Ratio, and Cash Ratio does not affect earning management. The size of the company is measured by the natural logarithm of total assets resulting in the size of the company has an affects earning management. Institutional ownership is measured by the division between the ownership of the number of shares of the institution and the number of shares outstanding, resulting in that institutional ownership has no effect on earning management. High and low return on assets, liquidity, and institutional ownership have no effect on earning management. But the higher the value of net profit margin, return on equity, and company size in a company, the lower the value of earning management. Conversely, the lower the value of net profit margin, return on equity, and company size, the value of earning management value increases.
Faktor-Faktor Yang Memengaruhi Kinerja Keuangan Pasca Pandemi Covid-19 : Studi Empiris Pada Perusahaan Kesehatan Di Indonesia Dan Malaysia Roza Novita Purnamasari; Mahameru Rosy Rochmatullah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9801

Abstract

This study aims to compare the factors influencing financial performance between healthcare companies in Indonesia and Malaysia post-COVID-19. This quantitative research utilized samples from the annual reports of healthcare companies in Indonesia listed on the Indonesia Stock Exchange (IDX) and the annual reports of healthcare companies in Malaysia published on their official websites for three consecutive years (2020-2022). Out of a population of 44 healthcare companies in Indonesia and Malaysia, 28 companies met the criteria as samples, comprising 15 healthcare companies in Indonesia and 13 in Malaysia. Purposive sampling method was employed. Regression panel data analysis using Eviews 12 revealed that leverage, approximated by Debt to Asset Ratio (DAR), and intellectual capital, measured by Value Added Capital Employed (VACA), significantly influenced the financial performance of healthcare companies in Indonesia. However, Debt to Equity Ratio (DER), Structural Capital Value Added (STVA), and Total Asset Turnover (TATO) showed no significant impact on financial performance. Conversely, in Malaysian healthcare companies, intellectual capital (VACA) and TATO were identified as influential factors on financial performance, while leverage (DAR and DER) and intellectual capital (STVA) did not significantly affect financial performance. Keywords: Financial Perfomance, Debt to Asset Ratio, Debt to Equity Ratio, Value Added Capital Employed, Total Asset Turnover
Pengaruh Magang Wirausaha Merdeka, Motivasi, Penggunaan Media Sosial Dan Self-Efficacy Dalam Meningkatkan Minat Berwirausaha Mahasiswa Aenuriya Syifana; Mahameru Rosy Rochmatullah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10037

Abstract

This study aims to analyze the significance of the influence of independent entrepreneurial internships, motivation, social media usage, and self-efficacy on students' entrepreneurial interest. The method used in this research is correlational with a quantitative approach. The data collection technique used in this study is a questionnaire. The population in this study consists of students who have participated in the Independent Entrepreneurial Program in 2023, totaling 400 students from 8 universities. The sample in this study was taken from 30% of the total population, which is 120 students. The data analysis technique used in this study consists of instrument validity and reliability tests, classic assumption tests (normality test, heteroskedasticity test, and multicollinearity test), multiple regression analysis (t-test and F-test), and determination coefficient. The results of the study concluded that: Hypothesis 1 states that independent entrepreneurial internships have a significant effect on students' entrepreneurial interest. Hypothesis 2 states that motivation has a significant effect on students' entrepreneurial interest. Hypothesis 3 states that social media usage does not have a significant effect on students' entrepreneurial interest. Hypothesis 4 states that self-efficacy has a significant effect on students' entrepreneurial interest. Independent entrepreneurial internships, motivation, social media usage, and self-efficacy collectively or together influence entrepreneurial interest.
Penggunaan Audit Tool and Linked Archive System (ATLAS) oleh Auditor KAP di Indonesia : Analisis Perluasan Technology Acceptance Model (TAM) Aisyiah Rizqi Aulia; Mahameru Rosy Rochmatullah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10543

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana penggunaan Aplikasi ATLAS oleh auditor KAP di Indonesia dan faktor-faktor yang menjadi alasan auditor mau menggunakan Aplikasi ATLAS. Penelitian ini bertujuan untuk menganalisis penerapan Technology Acceptance Model (TAM) yang melibatkan persepsi kemudahan, persepsi kegunaan, dan sikap menggunakan sebagai variabel intervening terhadap niat menggunakan ATLAS oleh auditor KAP di Indonesia. Penelitian ini menggunakan metode kuantitatif dengan data primer diperoleh dengan menyebarkan kuesioner kepada auditor KAP. Teknik analisis yang digunakan adalah Structural Equation Modeling – Partial Least Square (SEM-PLS). Hasil penelitian menunjukkan bahwa kesesuaian atau fleksibilitas sistem terhadap kinerja auditor dan etika pengguna sistem menentukan keefektifan penggunaan sistem ATLAS. Studi ini memberikan implikasi praktis dan teoritis yang besar dalam dunia teknologi informasi.
Pengaruh Fee Audit, Audit Tenure, Rotasi Audit Terhadap Kualitas Audit Rika Indah Lestari; Mahameru Rosy Rochmatullah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4468

Abstract

This study aims to analyze the significance of the impact of audit fees, audit tenure, and audit rotation on audit quality in textile and garment subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022. The data used in this study are quantitative data sourced from secondary data, which is obtained from each company in the textile and garment subsector or from the official IDX website, www.idx.co.id. The population in this study consists of 22 textile and garment subsector companies. After the sample selection process, the final sample consists of 47 companies. The sampling technique used is total sampling. Data collection is conducted using secondary data in the form of financial statements and annual reports. The data analysis techniques employed include classical assumption tests, multiple linear regression analysis, t-tests, f-tests, and the coefficient of determination. The study's results indicate that audit fees significantly influence audit quality in textile and garment subsector companies, audit tenure does not significantly influence audit quality in textile and garment subsector companies and Audit rotation does not significantly influence audit quality in textile and garment subsect
Determinan Kinerja Keuangan Pada Perusahaan Kontruksi Bangunan (Studi Pada Perusahaan Sub Sektor Konstruksi Bangunan Yang Terdaftar di BEI Selama Periode 2019-2022) Handayani, Putri; Rochmatullah, Mahameru Rosy
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6491

Abstract

Penelitian ini bertujuan untuk menganalisis signifikansi pengaruh Current Ratio, Quick Ratio, Debt to Assets Ratio, Debt to Equity Ratio dan Total Assets Turnover terhadap Kinerja Keuangan perusahaan sub sektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2022. Jenis data yang digunakan adalah data kuantitatif dengan sumber data sekunder yaitu data yang diperoleh dari masing-masing website perusahaan sub sektor konstruksi bangunan ataupun yang diperoleh dari situs resmi di Bursa Efek Indonesia (BEI) www.idx.co.id. Populasi dalam penelitian ini yaitu semua perusahaan sub sektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2022 yang berjumlah 32 perusahaan. Sampel dalam penelitian ini sebanyak 25 perusahaan dengan total keseluruhan 70 sampel dengan teknik pengambilan sampel menggunakan metode purposive sampling. Metode pengumpulan data menggunakan dokumentasi dengan teknik analisis data menggunakan uji asumsi klasik, analisis regresi linier berganda, uji t, uji F dan koefisien determinasi. Hasil penelitian diperoleh kesimpulan bahwa: Hipotesis 1 menyatakan Current Ratio tidak berpengaruh signifikan terhadap kinerja keuangan pada perusahaan sub sektor konstruksi bangunan. Hipotesis 2 menyatakan Quick Ratio tidak berpengaruh signifikan terhadap kinerja keuangan pada perusahaan sub sektor konstruksi bangunan. Hipotesis 3 menyatakan Debt to Assets Ratio tidak berpengaruh signifikan terhadap kinerja keuangan pada perusahaan sub sektor konstruksi bangunan. Hipotesis 4 menyatakan Debt to Equity Ratio tidak berpengaruh signifikan terhadap kinerja keuangan pada perusahaan sub sektor konstruksi bangunan. Hipotesis 5 menyatakan Total Assets Turnover berpengaruh signifikan terhadap kinerja keuangan pada perusahaan sub sektor konstruksi bangunan. Kata Kunci: Current Ratio, Quick Ratio, Debt to Assets Ratio, Debt to Equity Ratio, Total Assets Turnover dan Kinerja Keuangan
Co-Authors Abid Muhtarom Ade Khurnia Jati Aenuriya Syifana Afifah Miftakhul Jannah Agung Riyardi Aisyiah Rizqi Aulia Amperawati, Endang Dwi Anggraeni, Roshita Dwi Aprilia Riski Andriyani Ardyan Firdausi Mustoffa Astri Paramitajaya, Naj’ma Atwal Arifin Banu Witono, Banu Benny Tjahjono Chabib Hasan Imam Al Farid Devaria Aisya Setyowati DIAN SAVITRI DJ, Yunni Rusmawati Doddy Setiawan Dwi Haryanti, Christina Dwi Rahayu Elwas tantyo Pranowo Endang Dwi Amperawati Erma Setiawati Eskasari Putri Evi Gantyowati Fatchan Achyani Fauzan Fauzan Fauzi, Muhammad Zufar Fitriani, Nadea Galuh Dwi Pramesti Hasan Mukhibad Ikhsannudin, Alif Wildan Indriawati, Shofiah Intan Permata Sari Kusuma Wijayanto Moh Aldo Fahrul Azmi Muqorobin Muqorobin Naufal Syafiqoh Nurul Badriyah Nurul Khassanah, Marsheila Nurul Rahayu Purwanti, Noer Indach Putri Handayani Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati Rahmawati, Rahmawati Ramadani, Himammul Adhim Ramadhani, Faradila Rembulan Angger Malasari Rembulan Angger Malasari Rika Indah Lestari Rita Noviani 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 Arifah Siti Nurlaela Siti Nurlaela Sri Mulyani Suprihati Titin Titin Titin Titin Viki Riko Felandi Warsina Warsina Wijaya, Kurnia Mahanani Winarna, Jaka Yuli Tri Cahyono Yuwita Ariessa Pravasanti