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All Journal Jurnal Akuntansi Indonesia Jurnal Bisnis dan Ekonomi Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Jurnal Transformatika MEDIA Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Journal of Economic, Management, Accounting and Technology (JEMATech) JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmu Manajemen dan Akuntansi Terapan Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Inovasi Ekonomi Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Abdidas EKONOMIKA45 J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI International Journal of Accounting, Management, and Economics Research : Ijamer
Yulita Setiawanta
Program Studi Akuntansi, Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Perbandingan Kinerja Keuangan Perusahaan Dampak Merger Dan Akuisisi Pada Perusahaan Go Publik Non-Bank 2017-2023 Febriani, Popy Erlinda; Setiawanta, Yulita; Mardjono, Enny Susilowati
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 8 No 2 (2025): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v8i2.9455

Abstract

Penelitian ini bertujuan untuk mengevaluasi perbandingan kinerja keuangan perusahaan yang melakukan kegiatan merger dan akuisisi, dengan menggunakan variabel perbandingan Current Ratio (CR), Debt to Asset Ratio (DAR), Return On Asset (ROA), Total Asset Turn Over (TATO), dan Earning Per Share (EPS). Perangkat lunak Statistical Package for Social Science (SPSS) versi 26 digunakan untuk pengolahan data, yang melibatkan analisis data kuantitatif. Dilakukan uji normalitas One Sample Kolmogorov-Smirnov serta uji hipotesis menggunakan uji Paired Sample T-Test untuk menjawab setiap rumusan masalah yang telah diidentifikasi. Sampel penelitian terdiri dari 50 perusahaan go publik non-bank yang melaksanakan merger dan akuisisi pada tahun 2017-2023. Hasil penelitian menujukkan adanya perbedaan pada variabel DAR dan ROA, sedangkan pada variabel CR, TATO dan EPS tidak menunjukkan adanya perbedaan setelah dilaksanakannya kegiatan merger dan akuisisi perusahaan. Secara keseluruhan, hasil penelitian ini menunjukkan bahwa merger dan akuisisi tidak selalu memberikan dampak yang signifikan terhadap seluruh aspek kinerja keuangan perusahaan
Pengaruh Ajaran Tri Pantangan, Sikap, dan Pemberian Reward terhadap Niat Melakukan Whistleblowing Susanto, Aurelia; Yulita Setiawanta; Enny Susilowati Mardjono; Hermawan Triono
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.3586

Abstract

This study aims to see whether there is an influence of the Tri Pantangan teachings, attitudes, and provision of rewards on the intention to do whistleblowing. The population in this study were accounting students at Dian Nuswantoro University Semarang. The sample was taken using puposive sampling technique, with 101 students selected as research respondents. Data were collected through questionnaires as a data collection method. To analyze the data, this study used multiple linear regression analysis assisted by SPSS 25. The results showed that the tri abstinence teachings and attitudes affect the intention of whistleblowing, while the provision of rewards showed no effect on the intention of whistleblowing.
BALANCED SCORECARD: FOKUS PADA PERSPEKTIF PELANGGAN: Studi Empiris di Ponpes Machmuddah, Zaky; Utomo, St. Dwiarso; Setiawanta, Yulita
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 10 No. 1 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (524.118 KB) | DOI: 10.36694/jimat.v10i1.181

Abstract

The aim of the research is to find an empirical evidence concerning the implementation of customer perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). It is a case study research. Qualitative research design is conducted using semi-structured interviews with 27 members from different stakeholders. Research findings showed that customer perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research found supporting factor of implementation of customer perspective of BSC in AIMBS Surakarta, namely: strong commitment from management to adjust the change. The limitation of the research is that the research findings can not be generalized. For future research, it is suggested that the researcher will add the numbers of research object so that the generalization of the research findings can be achieved. Thus, it will give clearer description about implementation of customers perpective of BSC in Islamic boarding schools
Co-Authors Adinda Rizki Ramadhiani Agus Prayitno AGUS PURWANTO Amjad Ali Bambang Minarso, Bambang Budi Widjajanto Dian Festiana Hadi Saputro Durya, Ngurah Pandji Mertha Agung Dwiarso Utomo Enny Susilowati Mardjono Entot Suhartono Farisqie Yudha Pramukti Febriani, Popy Erlinda Hakim, Much Azizum Ichwan Setiarso, Ichwan Imam Nuryanto Imang Dapit Pamungkas Juli Ratnawati Karis Widyatmoko Khayati, Putri Aisah Kusumaningrum, Lely Kusumaningrum Machmuddah, Zaky Maharani, Nabila Putri Melati Oktafiyani Mertha Agung Durya, Ngurah Pandji Much Azizium Hakim Nanda Ayu Hafsari Nila Tristiarini, Nila Oktoriza, Linda Ayu Pandji Mertha Agung Durya, Ngurah Prawitasari, Dian Puspita Sari, Raden Ayu Aminah Rizkia Setiawan, Aries St. Dwiarso Utomo St. Dwiarso Utomo, St. Dwiarso Susanto, Aurelia Triono, Hermawan Vincent Didiek Wiet Aryanto Wisit Rittiboonchai Wuri Septiani Yenny Ernitawati Zaky Mahmuddah