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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 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) 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 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 Journal of Ekonomics, Finance, and Management Studies
Mahameru Rosy Rochmatullah
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 Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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
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.
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
The Effect of Good Corporate Governance on the Financial Performance of Health Companies on the Indonesia Stock Exchange for the Years 2020-2023 Ikhsannudin, Alif Wildan; Rochmatullah, Mahameru Rosy
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.5731

Abstract

This study aims to analyze the impact of Good Corporate Governance (GCG) on the financial performance of healthcare companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The population of the study comprises 33 healthcare companies listed on the IDX, with a sample selected using purposive sampling based on criteria such as continuous listing and comprehensive financial reporting. Secondary data were obtained from annual reports published on the IDX's official website and individual company websites. The dependent variable in this study is the company's financial performance, measured by Return on Assets (ROA). The independent variables include Independent Commissioners, Audit Committee, Managerial Ownership, and Institutional Ownership. Data analysis was conducted using multiple linear regression with classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests, as well as hypothesis testing using t-tests, F-tests, and coefficient of determination (R²) tests, with SPSS 26. The results indicate that the Audit Committee and Managerial Ownership have a significant impact on the financial performance of healthcare companies. Conversely, Independent Commissioners and Institutional Ownership do not show a significant effect on the financial performance of healthcare companies during the study period.
Analysis of the Influence of Current Ratio, Debt to Total Assets, Debt to Equity Ratio, Return on Assets, and Return on Equity on Stock Prices Intan Permata Sari; Mahameru Rosy Rochmatullah
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 6 (2023): 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.v5i2.4645

Abstract

The aim of this research is to analyze the influence of Current Ratio, Debt to Total Assets, Debt to Equity Ratio, Return on Assets, and Return on Equity on Stock Prices in food and beverage companies listed on the Indonesia Stock Exchange during the period 2019-2022. This study utilizes secondary data with a population comprising 43 food and beverage companies listed on the Indonesia Stock Exchange for the observation years 2019-2022. The technique employed is purposive sampling with multiple linear regression analysis method. The results of this study indicate that, partially, Current Ratio, Debt to Total Assets, Debt to Equity Ratio, and Return on Assets do not significantly influence Stock Prices in food and beverage companies listed on the Indonesia Stock Exchange during the years 2019-2022. However, Return on Equity significantly influences the stock prices of food and beverage companies listed on the Indonesia Stock Exchange during the years 2019-2022.
Analysis Of The Effect Of Company Size And Capital Structure On The Financial Performance Of The Banking Sector Listed On The Indonesia Stock Exchange In 2020-2022 Afifah Miftakhul Jannah; Mahameru Rosy Rochmatullah
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

Abstract

Financial performance analysis is performed to measure the achievement of the company from the financial side. This study aims to analyze the significance of the influence of company size and capital structure on the financial performance of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. The type of data used is quantitative data with secondary data sources, namely data obtained from each banking sector company website or obtained from the official website of the Indonesia Stock Exchange (IDX) www.idx.co.id. the sample used in this study were 29 companies. Sampling technique using purposive sampling method. The method of data collection using documentation with data analysis techniques using classical assumption test, multiple regression analysis, coefficient of determination, t test, and F test. The results of this study indicate that the size of the company has a significant positive effect on the company's financial performance. While the capital structure has a significant negative effect on the company's financial performance.
The Effect of Religiosity and Rationalization on Fraud on the Quality of Financial Reports Astri Paramitajaya, Naj’ma; Rosy Rochmatullah, Mahameru
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.535

Abstract

This study aims to examine the effect of religiosity and rationalization on the quality of financial reports. The research uses a quantitative approach with primary data collected through questionnaires. The population consists of 28 villages located in Baki District and Gatak District, Sukoharjo Regency. The sampling technique used is purposive sampling, resulting in 100 respondents who are village officials. Data analysis was carried out using Multiple Linear Regression Analysis. The results show that the religiosity variable has a significant influence on the quality of financial reports, indicating that the higher the level of religiosity among village officials, the better the quality of the financial reports produced. On the other hand, the rationalization variable does not have a significant influence on the quality of financial reports, meaning that the tendency of individuals to justify inappropriate actions does not have a real effect on the quality of financial reporting. These findings emphasize the importance of religious values in maintaining accountability and integrity in public sector financial reporting.
Determinants of Earnings Management in Public Manufacturing Firms During Covid-19 Savitri, Dian; Rochmatullah, Mahameru Rosy
Jurnal EMT KITA Vol 9 No 2 (2025): APRIL 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i2.4006

Abstract

This study aims to analyze the determinants of Earnings Management Implementation in Go Public Manufacturing Companies during the Covid-19 Pandemic. This research method is quantitative. The population in this study used manufacturing companies going public in the food and beverage sub-sector listed on the Indonesia Stock Exchange in the 2019-2022 period. The technique used in this research is purposive sampling. The analysis method that can be applied to this research is the multiple regression analysis method. The results of this study show that company size affects earnings management. Managerial ownership does not affect earnings management. Leverage does not affect earnings management. Profitability has no impact on earnings management. Financial performance does not affect earnings management. This research could provide insights for companies to consider various factors in managing their financial statements, ensuring that they remain transparent and trustworthy to stakeholders, especially in challenging times such as the COVID-19 pandemic.
Co-Authors Abid Muhtarom Ade Khurnia Jati Aenuriya Syifana Afifah Miftakhul Jannah Aisyiah Rizqi Aulia Amperawati, Endang Dwi Anggraeni, Roshita Dwi Anggun Ayu Setyawati Aprilia Riski Andriyani Ardyan Firdausi Mustoffa Astri Paramitajaya, Naj’ma Atwal Arifin Aulia, Aulia Banu Witono 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 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 Muhammad Rafy Subekti Muji Burrohman Muqorobin Muqorobin Nadella Rahmadani 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 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