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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang PROSIDING SEMINAR NASIONAL Jurnal Ekonomi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi ACCOUNTABILITY PROSIDING Jurnal Ilmu Ekonomi ASET Indonesian Journal of Business and Entrepreneurship (IJBE) Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER MUSLIM HERITAGE: JURNAL DIALOG ISLAM DENGAN REALITAS Jurnal Akuntansi Bisnis Prosiding Seminar Nasional Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Artificial Intelligence Research Al Tijarah Jurnal EMT KITA Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Jurnal Dinamika Ekonomi dan Bisnis Fokus Ekonomi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) EBSJ Jurnal Riset Ekonomi dan Bisnis JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) SENTRALISASI BBM (Buletin Bisnis dan Manajemen) Owner : Riset dan Jurnal Akuntansi Jurnal Manajemen Strategi dan Aplikasi Bisnis Indonesian Journal for Health Sciences (IJHS) JURNAL MANAJEMEN BISNIS Jurnal STIE Semarang (Edisi Elektronik) ACCRUALS (Accounting Research Journal of Sutaatmadja) Iqtishoduna: Jurnal Ekonomi Islam Jurnal Pengabdian Dharma Laksana JURNAL LENTERA BISNIS International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Indonesia Accounting Journal POINT International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi SOLUSI Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management Budimas : Jurnal Pengabdian Masyarakat Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Ilmiah ASET Quantitative Economics and Management Studies International Journal of Social and Management Studies (IJOSMAS) Adbis : Jurnal Administrasi dan Bisnis Jurnal Ekonomi Efektif Jurnal Abdimas Bina Bangsa JURNAL LENTERA AKUNTANSI Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Golden Ratio of Finance Management Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis BULETIN BISNIS & MANAJEMEN (BBM) Buletin Abdi Masyarakat (BAM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) BanKu: Jurnal Perbankan dan Keuangan JURNAL ABDIKARYASAKTI Mamangan Social Science Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Sustainable Business Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Muslim Heritage Indo-Fintech Intellectuals: Journal of Economics and Business Tematik Journal Economic Business Innovation Jurnal Inovasi Pajak Indonesia Jurnal International Economic Sharia Advances in Environmental Innovation (ANEVA) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Ardiani Ika Sulistyawati
Universitas Semarang
Religion Aerospace Engineering Arts Humanities Computer Science & IT 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 Mathematics Neuroscience Nursing Public Health Social Sciences Other

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PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI, KARAKTERISTIK INDIVIDU DAN BUDAYA KERJA TERHADAP KINERJA KARYAWAN Kurniawan Eko Prasetyo; Endang Rusdianti; Ardiani Ika Sulistyawati
Sustainable Business Journal Vol 1, No 2 (2022): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (541.021 KB) | DOI: 10.26623/sbj.v1i2.6695

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang dapat meningkatkan kinerja yang dimiliki staff Universitas PGRI khususnya staff yang mendukung kegiatan akademik.. Sampel dalam penelitian ini seluruh karyawan kependidikan Universitas PGRI Semarang berjumlah 106 orang yang diambil dengan metode sensus. Analisis yang digunakan berupa analisis regresi berganda dalam SPSS. Hasil penelitian menunjukkan bahwa untuk meningkatkan kinerja karyawan adalah dengan meningkatkan penggunaan teknologi informasi yang baik, menguatkan karakter individu serta menjaga motivasi karyawan. Sementara motivasi kerja tercipta karena adanya budaya kerja yang baik, penggunaan teknologi informasi didukung oleh karakteristik Individu yang baik. Hal ini sesuai dengan pembuktian hipotesis yang menunjukkan hasil bahwa penggunaan teknologi informasi, budaya kerja dan karakteristik individu berpengaruh terhadap motivasi serta penggunaan teknologi informasi, motivasi dan karakteristik individu berpengaruh terhadap kinerja karyawan. Motivasi dapat berperan sebagai mediasi hubungan antara penggunaan teknologi informasi dan karakteristik individu terhadap kinerja karyawan.
PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Erna Susanti; Indarto Indarto; Ardiani Ika Sulistyawati
Sustainable Business Journal Vol 1, No 2 (2022): SEPTEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.061 KB) | DOI: 10.26623/sbj.v1i2.6696

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Struktur Modal Terhadap Nilai Perusahaan Dengan Keputusan Investasi Dan Kebijakan Deviden Sebagai Variabel Intervening. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah 43 Perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2015-2019. Teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh jumlah sampel sebanyak 61 Perusahaan. Teknik Pengumpulan data menggunakan data sekunder berupa laporan keuangan. Sedangkan analisis data menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa Struktur modal tidak berpengaruh terhadap Keputusan Investasi, Struktur modal tidak berpengaruh terhadap Kebijakan Deviden, Struktur modal tidak berpengaruh terhadap Nilai Perusahaan, Keputusan Investasi berpengaruh signifikan terhadap Nilai Perusahaan, Kebijakan Deviden berpengaruh signifikan terhadap Nilai Perusahaan. Hasil uji sobel test menunjukkan Keputusan Investasi dapat memediasi pengaruh Struktur modal terhadap Nilai Perusahaan. Kebijakan Deviden dapat memediasi pengaruh Struktur modal terhadap Nilai Perusahaan.
Kajian Empiris Kinerja Keuangan : Studi pada Perusahaan Otomotif Ardiani Ika Sulistyawati; Aprih Santoso; Antonius Francis Rumapea
Jurnal Ekonomi Efektif Vol 5, No 3 (2023): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v5i3.29540

Abstract

Penelitian ini dilatarbelakangi fenomena bisnis yang terjadi pada kinerja keuangan perusahaan manufaktur sektor otomotif yang menurun.  Hal tersebut menarik minat peneliti untuk mengetahui apa saja penyebab permasalahan ini. Untuk merumuskan dan menyelesaikan masalah tersebut, peneliti menentukan beberapa konsep diantaranya adalah likuiditas, aktivitas, debt to equty ratio dan ukuran perusahaan sebagai variabel yang mempengaruhi kinerja keuangan. Sampel penelitian sebanyak 30 data dengan menggunakan teknik purposive sampling. Penelitian ini menggunakan alat analisis regresi linier berganda. Hasil penelitian berdasar analisis statistik yang telah dilakukan ini mendapatkan bahwa likuiditasi, debt to equty ratio, dan ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan perusahaan. Variabel yang berpengaruh terhadap kinerja keuangan dalam penelitian ini adalah aktivitas perusahaan.
BANK UMUM SYARIAH : PERSPEKTIF KINERJA DEPOSITO MUDHARABAH ARDIANI IKA SULISTYAWATI
Muslim Heritage Vol 4, No 1 (2019): Muslim Heritage
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.42 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari tingkat suku bunga, nisbah bagi hasil, inflasi dan likuiditas terhadap deposito mudharabah pada bank umum syariah (BUS) yang ada di Jawa Tengah. Variabel dependen yang digunakan adalah deposito mudharabah dan variabel independennya antara lain tingkat suku bunga, nisbah bagi hasil, inflasi dan likuiditas. Populasi dalam penelitian ini merupakan bank umum syariah yang terdaftar di Bank Indonesia (BI) pada periode 2010-2015, pengambilan sampel menggunakan metode judgment sampling terhadap bank umum syariah yang konsisten menerbitkan laporan keuangan triwulan. Jenis data yang digunakan adalah data sekunder dengan menggunakan metode pengumpulan data dokumentasi serta dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa variabel likuiditas yang diproksikan menggunakan finace to deposit ratio (FDR) berpengaruh terhadap deposito mudharabah. Sedangkan variabel tingkat suku bunga, nisbah bagi hasil dan inflasi tidak berpengaruh terhadap deposito mudharabah. Artinya, tingkat keyakinan yang diperoleh sebesar 26,3% dipengaruhi oleh keempat variabel tersebut. sedangkan 73,7% dipengaruhi oleh variabel lain yang tidak termasuk dalam penelitian ini.
Determinan Kepuasan Kerja Perawat Melalui Stres Kerja Muhammad Ridwan; Pahlawansyah Harahap; Sujito; Indarto; Ardiani Ika Sulistyawati
Jurnal Ekonomi Vol. 28 No. 1 (2023): March 2023
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v28i1.1398

Abstract

This study aimd to empirically test and analyze the influence of the work environment, workload and communication on job satisfaction with work stress as an intervening variable with samples processed 132 nurses who worked at Permata Medika Hospital Semarang using the convenience sampling method. The analytical tool using PLS. The results of the validity test of all the indicators showed that there were no indicators that had to be dropped. The results of the reliability test showed that it reliable. The adjusted R square for the work stress is 97.300 per cent while the job satisfaction is of 89.200 per cent. The results of the direct effect test: that the work environment and workload have an effect on work stress, but communication has no effect on work stress. Then workload, communication and work stress are proven to have an effect on job satisfaction, but the work environment has no effect on job satisfaction.
IMPLIKASI TERHADAP OPINI AUDIT GOING CONCERN: FAKTOR-FAKTOR YANG MEMPENGARUHINYA PADA EMITEN MANUFAKTUR DI INDONESIA Saifudin Saifudin; Aprih Santoso; Ardiani Ika Sulistyawati; Rahmanda Hasna Putri
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8308

Abstract

This study aims to test and prove the effect of Audit Quality, Debt Ratio, Company Size, Audit Lag on Going Concern Audit Opinion in manufacturing companies that have been listed on the Indonesia Stock Exchange from 2017 to 2021. The financial statements tested are financial statements that have been through the auditing process by the Public Accounting Firm and the financial statements ending on 31 December. The research data was collected using the purposive sampling method by downloading data through the official IDX website. This study uses logistic regression analysis techniques. The results showed that the independent variables Debt Ratio and Audit Lag had a positive effect on Going Concern Audit Opinion. while the independent variables Audit Quality and Company Size do not have a positive effect on Going Concern Audit Opinion.
Penelusuran faktor pengaruh pembiayaan Murabahah Ardiani Ika Sulistyawati; Aprih . Santoso; Rahmad . Kurniawan
Al Tijarah Vol. 6 No. 2 (2020): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v6i2.4795

Abstract

This study is to determine the determinants of demand for murabahah financing in Islamic banking companies in Indonesia. This study uses a quantitative regression analysis method with panel data. Sampling using purposive sampling method. The data used are Indonesian Banking Statistics and Islamic Banking Statistics for the period 2013-2018. The results of the study show that the variables of inflation and foreign exchange rates have a positive and significant effect on murabahah financing demand. Another finding is that the BI Rate has a negative and significant effect on murabahah financing demand. The research suggests that companies should still pay attention to every movement from the inflation rate, the rupiah exchange rate and the BI-Rate because they have a not too big effect on Murabahah Financing
The Influence Of The Rupiah Exchange Rate, Inflation And Interest Rates On Investment Returns On Islamic Life Insurance Companies In Indonesia Stock Exchange For The 2018-2020 Period Anton Priyo Nugroho; Ardiani Ika Sulistyawati; Nirsetyo Wahdi; Arief Himmawan Dwi Nugroho; Emaya Kurniawati
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 1 (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.v4i2.3114

Abstract

Investment opportunities greatly determine the company value based on formed share prices. Growth of capital is often observed by the indicator of the market Stock Price Index. Stock Price Index fluctuation is significant to determine whether investors will sell, hold, or buy more shares. This study aims to analyze and examine the factors influencing the exchange rate, inflation and interest rates on return investment in the Sharia Life Insurance Companies in the period 2018-2020. The method of research is using the quantitative and regression analysis. The sample is the Sharia Life Insurance Companies which are consistenly publish financial reports for the 2018-2020 period listed on the Indonesia Stock Exchange with a total sample of 52 companies. The sampling technique is non-probability sampling with saturated sampling method. The data was analyzed with IBM SPSS version 21 and was carried out by several tests such as validity test, reliability test, classic assumption test, linear regression analysis and coefficient of determination test. The results of this study indicate that the exchange rate, inflation and interest rates simultaneously and significantly influence on investment returns. The results of the partial test demonstrates that the exchange rate, inflation and interest rates have a significant but negative effect on return investment. If the exchange rate increases, investors will not be interested in holding their shares. It causes the investor not interested to switch their portfolio into deposit because of the low interest rate and the declining trend of inflation, which caused inflation does not have significant effect on return.
Going concern audit opinion: an empirical study Ardiani Ika Sulistyawati Ardiani Ika Sulistyawati; Yuliyanti Yuliyanti; Dian Triyani; Rr Lulus Prapti Nugroho Setiasih Surjanti
Enrichment : Journal of Management Vol. 13 No. 3 (2023): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i3.1530

Abstract

This studies is motivated by means of the existence of problems in the shape of gap phenomena within the form of discrepancies inside the outcomes of the evaluation regarding the path of the connection among the independent variables of the observe which encompass the preceding 12 months's audit opinion, company length, liquidity, profitability, and solvency with the dependent variable going problem audit opinion in manufacturing organizations listed on the Stock Exchange Indonesian Securities in 2016- 2020. This examine targets to observe the impact of the preceding year's audit opinion, enterprise size, liquidity, profitability, and solvency on going difficulty audit opinion in manufacturing groups listed on the Indonesia Stock Exchange. The studies was conducted with a quantitative research approach. This form of studies is descriptive research. The population in this research is one hundred sixty businesses and the full pattern is 32 manufacturing businesses listed on the Indonesia Stock Exchange 2016-2020. The variables associated with this studies are the preceding 12 months's audit opinion, company length, liquidity, profitability, and solvency and going difficulty audit opinion in production groups. Data analysis technique the usage of logistic regression. The outcomes showed that there has been a significant effect on the preceding year's audit opinion, profitability, and solvency variables on going issue audit opinion in production agencies, whilst the enterprise size and liquidity variables had no significant effect on going subject audit opinion in manufacturing companies listed at the Stock Exchange. Indonesia.
Determinants of tax avoidance: institutional ownership as a moderating variable Pambudi Bowo Leksono; Kesi Widjajanti; Ardiani Ika Sulistyawati
Enrichment : Journal of Management Vol. 13 No. 4 (2023): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i4.1639

Abstract

This study aims to determine the effect of leverage, profitability, and transfer pricing on tax avoidance with institutional ownership as a moderating variable. The research population consists of manufacturing sector companies listed on the Indonesia Stock Exchange. Through purposive sampling, a sample of 35 companies was obtained from 2017 to 2021. The analysis technique used is panel data regression with Moderated Regression Analysis (MRA) through the Eviews 9 application. The test results using the Random Effect Model (REM) approach show that leverage has a negative effect on tax avoidance, profitability has a positive effect on tax avoidance, transfer pricing does not effect on tax avoidance, institutional ownership is not able to moderate the effect of leverage, profitability, and transfer pricing on tax avoidance.
Co-Authors Abdul Karim Adhitya Hendra Adi Mulya, Vinka Dewi Agusrina, Yohana Agustina, Arriani Ahmad Haris Albertus Wijaya Kurniawan Alfiana Amaral, Leonardo Bele Bau Andarista Puji Rahayu Andayani, Arum Sasi Anggreini, Trifena Ayu Anik Puji Lestari Anita Mustika Sari Annisa Ulfa Anton Priyo Nugroho Antonius Francis Rumapea Aprih Santoso Aprilia Qadriatin Aprilia Yulianti, Sisi Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Arifah, Istiqlal Nur Aristi Aprilia Asmaraputri Arminda Quarista Nugraheni Ayu Fitriani Bambang Minarso, Bambang Dede Hertina Dedy Christiyanto Devy, Happy Sista Dian Indriana Hapsari Dian Indriana Tri Lestari Dian Putri Merdekawati Dian Triyani Dian Triyani Dian Triyani Dipa Teruna Awaloedin Dwi Fitriani Dzikriyah, Dzikriyah Edy Mulyantomo Eka Kurnia Patmasari Emaya Kurniawati Endang Lestari Endang Rusdianti Erna Susanti Ernawati, Nina Faerdi, Dahana Agni Redian Muslimin Fatmawati, Rizky Laelatul Ferry Agus Setiawan Firda Nisafera Ulfa Fransiska Laelatul Luviana Fridatien, Ericke Gusmao, Cristino Hanifah, Risti Ulfi Hanik Ati Hanityo Adi Wibowo Hendra, Adhitya Heri Setiyo Cahyono Hernyke Alviani Sembiring Meliala Hernyke Alviani Sembiring Meliala Ihsan Kurnia Mahendra Iin Indri Lestari Illyasa, Nizar Indarto Indarto Indarto Indarto Indrasti, Dita Mawar Indrayani, Rejeki Ari Intan Ayuningtyas Intan Ayuningtyas Intan Sujarwati Kesi Widjajanti Kesi Widjajanti Khoiriyah Khoiriyah Kristianti Kiswanto, Fransiska Nanda Kurnia Rina Ariani Kurniawan Eko Prasetyo Kurniawati, Aprilia Kusdianto, Sholeh Kusnilawati, Nunik Kuswardani, D. C. Lailatul Asna Lestari , Erika Puji Liana Rokhawati Liki Melati Linda Kusuma Lupi Susanti M. Hasan Ma'ruf Mahendra, Ihsan Kurnia Marlia Dina Karantika Martikasari Edi Susilastuti Martins, Celeste Maria Mohammed Sultan Saif, Gehad Muflihati Nur Fauzah Muhammad Ridwan Mulyantomo, Edy Muslim Nasution, Annio Indah Lestari Natalia Debby Anggraini Putri Netty Sylviana Nina Ernawati Ninik Budianti Nir Setyo Wahdi Nir Setyo Wahdi Nirsetyo Wahdi Noor Aini Mahmudah Noor Aini Mahmudah, Noor Aini Novi Widi Tiandari Nugrah Septiyani Purwanti Nugroho, Dedy Restu Nugroho, Dwi Widi Pratito Sri Nur Hidayat Nurul Khamim Oktaviani Putri, Dela Pahlawansyah Harahap Pambudi Bowo Leksono Pipin Sri Sudewi Prastiti, Dina Sita Prayugo, Enggal - Purwantini, Sri Puspa Rini Putri Angkasawati Putri Nur Pratiwi Rachmawati, Ika Anis Rahma Isna Sabilla Rahmad . Kurniawan Rahmanda Hasna Putri ratih murtatiningsih Rejeki Ari Indrayani Ricky Satria Wibowo Rifqi Aliza Syukhron Rimadanti, Shevina Rita Wijayanti Rizkiana, Citra Rokhawati, Liana Rosyati Rosyati - Rosyati, Rosyati Rr Lulus Prapti Nugroho Setiasih Surjanti Rr. Lulus Prapti Nugroho Setiasih Surjanti Saddewisasi, Wyati Saifudin Saifudin Saifudin Saifudin Septi Ratnasari Septiana, Shella Sheli Indarwati, Pitri Sholohah, Silvia Almar’atus Silvia Almar’atus Sholehah Siti Cahyaningrum Setyorina Siti Farikah Sri Yuni Widowati Suboh, Ammeruddin Shah Sujarwati, Intan Sujito Supramono Surjanti, Lulus Prapti N. S. Surjanti, Rr. Lulus Prapti Nugroho Setiasih Susiatin, Emy Sylviana, Netty Syukhron, Rifqi Aliza Teti Susilowati Utami Utami utaminingsih, adijati Vensy Vydia Wahdi, Nir Setyo Wibowo, Josephine Andrea Wibowo, Ricky Satria Widyawati Widyawati Widyawati Widyawati Wyati Saddewisasi Yuliana, Yunu Kurnelia Yuliani Indah Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Yulianti Yuliyanti Yuliyanti