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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING EL-MUHASABA Trikonomika: Jurnal Ekonomi El Dinar Medical Journal of Indonesia Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Ketahanan Nasional TEMA (Jurnal Tera Ilmu Akuntansi) International Journal of Local Economic Governance PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society Neo-Bis Nursing News : Jurnal Ilmiah Keperawatan Qistie: Jurnal Ilmu Hukum Journal of Accounting and Investment MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi Aktual Jurnal Ekonomi dan Bisnis Belitung Nursing Journal Jurnal Ilmiah Wahana Akuntansi Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis EBSJ Jurnal Keperawatan Muhammadiyah Jurnal Informasi Kesehatan Indonesia (JIKI) EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL ILMIAH HUKUM DIRGANTARA Journal of Applied Nursing (Jurnal Keperawatan Terapan) Organum: Jurnal Saintifik Manajemen dan Akuntansi Borneo Nursing Journal (BNJ) The Indonesian Journal of Accounting Research JIIP (Jurnal Ilmiah Ilmu Pendidikan) Science Midwifery Indonesian Journal of Global Health research Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara TANJAK: Journal of Education and Teaching Narra J Jurnal Keperawatan Florence Nightingale Interdisciplinary Social Studies SMBJ: Strategic Management Business Journal Journal Of World Science SETARA : Jurnal Ilmu Hukum Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research JPNM : Jurnal Pustaka Nusantara Multidisiplin Journal of Rural Community Nursing Practice Journal of Educational Review and Cultural Studies Tashdiq: Jurnal Kajian Agama dan Dakwah INOVASI LOKAL : Pemberdayaan Masyarakat dalam Pembangunan Berkelanjutan Reviu Akuntansi, Keuangan, dan Sistem Informasi Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Health Access Journal Journal of Rural Community Nursing Practice
Imam Subekti
Brawijaya University
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FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK EKSPROPRIASI DI INDONESIA (Studi Pada Perusahaan Publik Yang Terdaftar di BEI) Dewi, Novita Ayu Chandra; Subekti, Imam
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang berpengaruh terhadap praktik ekspropriasi di Indonesia. Sampel ditentukan melalui purposive sampling dari dua industri di Bursa Efek Indonesia. Analisa terhadap praktik ekspropriasi dilakukan dengan menggunakan regresi linier berganda (Ordinary Least Squares). Variabel yang diuji antara lain konsentrasi kepemilikan institusional, ukuran perusahaan, proporsi dewan komisaris independen, profitabilitas perusahaan, leverage perusahaan, pertumbuhan perusahaan dan afiliasi perusahaan. Praktik ekspropriasi diproksikan melalui transaksi yang dilakukan antar pihak berelasi. Transaksi pihak berelasi diklasifikasikan ke dalam dua kelompok, yaitu transaksi penjualan antar pihak berelasi dan transaksi pembelian antar pihak berelasi. Hasil penelitian model pertama menunjukkan bahwa variabel kepemilikan institusional, ukuran perusahaan, dewan komisaris independen, leverage dan afiliasi perusahaan berpengaruh signifikan terhadap transaksi penjualan antar pihak berelasi, sedangkan variabel profitabilitas, pertumbuhan perusahaan tidak berpengaruh signifikan terhadap transaksi penjualan antar pihak berelasi. Hasil penelitian model kedua menunjukkan bahwa variabel profitabilitas, leverage dan afiliasi perusahaan berpengaruh signifikan terhadap transaksi pembelian antar pihak berelasi, sedangkan variabel kepemilikan institusional, ukuran perusahaan, dewan komisaris independen dan pertumbuhan perusahaan tidak berpengaruh signifikan terhadap transaksi pembelian antar pihak berelasi. Kata kunci: Ekspropriasi, Hak Pemegang Saham Minoritas, Transaksi Pihak Berelasi, kepemilikan institusional, ukuran perusahaan, komisaris independen, profitabilitas, leverage, pertumbuhan perusahaan, afiliasi perusahaan.
RELEVANSI NILAI LABA, NILAI BUKU, DAN PENGUNGKAPAN INFORMASI MELALUI WEBSITE PERUSAHAAN Azhmi, Mohamad Fadhli; Subekti, Imam
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research is aimed to examine the value relevance of  accounting information and the affect of broad information disclosure through company’s website towards value relevance of accounting information. The population of this research are companies listed on Indonesia Stock Exchange (IDX) in 2013. Results of  this  research  indicate  that  there  is  value  relevance of accounting  information among public  companies  in  Indonesia. The  results also  shows  that  the  extent of information disclosure through company’s website  is  able  to  increase  value relevance of earnings.  On  the  other hand,  the  extent  of  information  disclosure through company’s website is unable to increase value relevance of book value. Keywords: Value relevance, earnings, book value, information disclosure.
PENGARUH KECAKAPAN MANAJERIAL DAN STRUKTUR MODAL PADA KINERJA DAN NILAI PERUSAHAAN Damayanti, Nadia; Subekti, Imam
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aims to examine the effect of managerial ability and capital structure on firm performance and firm value, with firm size and firm growth as control variable. Research samples were manufacturing  companies   listed on Indonesia Stock Exchange (IDX)  at 2011, 2012, and  2013. This research used Data Envelopment Analysis (DEA) to measure managerial ability, and capital structure were measured by DER. The results of this research showed that more skilled  manager will inrease firm performance as measured by ROA and firm value as measured by share price. Another result shows that higher rate of DER will decrease firm performance as measured by ROA and firm value as measured by share price. Control variable firm size is proved to have significant positive effect on ROA and share price. Firm growth has significant positive effect on ROA, but has no effect on share price.Keywords: Managerial Ability, Capital Structure, Data Envelopment Analysis, Firm Performance, Firm Value, Firm Size, Firm Growth.
PENGUJIAN ANOMALI PASAR MONDAY EFFECT, WEEKEND EFFECT, ROGALSKI EFFECT DI BURSA EFEK INDONESIA Ramadhani, Ranita; Subekti, Imam
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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ABSTRACT This research aims to investigate anomaly Monday Effect, Weekend Effect, and Rogalski Effect by using stocks in the LQ45 index and in the JII index on 2011, 2012, and 2013. The research use non-parametric statistic test method. The result show that Anomaly Monday Effect does exist in Indonesia Stock Exchange (BEI) whereas Anomaly Weekend Effect does exist partially, that is Friday-Monday and Friday-Thursday. Then, the result of Rogalski Effect find that Rogalski Effect in January only exist in the LQ45 index on 2013 but does not exist in the JII index on 2013 and in the LQ45 and JII index on 2011 and 2012.  Keywords: Market Eficiency, Anomaly Monday Effect, Anomaly Weekend Effect, Anomaly Rogalski Effect
THE EFFECT OF REAL EARNINGS MANAGEMENT ON THE VALUE RELEVANCE OF EARNINGS, BOOK VALUE OF EQUITY, AND CASH FLOW FROM OPERATIONS Rasyid, Muhammad Arief; Subekti, . Imam
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study investigates the impact of real earnings management on value relevance of earnings, book value of equity, and cash flow from operations. The study uses price model i.e. stock price as firm value. The real earnings management is measured by abnormal cash flow of operation (Abn.CFO), abnormal cash production costs (Abn.PROD), and abnormal cash discretionary expenses (Abn.DISCR) as real earnings management proxy. The sample of this study is manufacturing sector companies listed in Indonesian Stock Exchange (IDX). Regression analyses on a sample of 312 firm-years from 2011 to 2013 are employed to test hypotheses. The result of the test shows that earnings, book value of equity, and cash flow from operations are relevant to measure firm value. The value relevance decreased when firms engaged in real earnings management. This is because real earnings management will reduce the quality of the financial statements. When the financial statements do not have good quality, then users will prefer to use other reports that are more relevant in making a decision. Key words: earnings, book value of equity, cash flow from operation, stock price, abnormal cash flow of operation, abnormal production cost, and abnormal discretionary expenses.
REVISITING THE EFFECT OF ORGANIZATIONAL CULTURE AND GCG ON SUSTAINABILITY PERFORMANCE: STRATEGIC POSTURE AS A MODERATING VARIABLE Aabdulrahim, Mohamed Omar; Saraswati, Erwin; Subekti, Imam
The International Journal of Accounting and Business Society Vol. 29 No. 3 (2021): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2021.29.3.4

Abstract

Purpose — There are problems that arise and are interesting to analyze the impact of organizational culture, corporate governance on sustainability performance with strategic posture as moderating variable. Design/methodology/approach — For this analysis, the population is all companies listed for Indonesia Stock Exchange Technique sampling in this research is purposive sampling. The data were collected from www.idx.co.id and other relevant sources comprising the company's website for the 2009-2018 period. The data were collected and the technical analysis used is Warp PLS programs. Findings — Based on the analysis and discussion, the results showed that there is a significant effect of organizational culture on sustainability performance, also there is a significant effect of corporate governance on sustainability performance. Practical implications — Strategic posture can be moderating variable in the relationship between organizational culture and corporate governance on sustainability performance. Originality/value — The awareness about the disclosure of sustainability in Indonesia is still low. Furthermore, environmental, societal, cultural, and governance issues are considered essential and integral aspects of company performance. Keywords — Organizational Culture, Corporate Governance, Strategic Posture, Sustainability Performance
Revealing Trader's Sustainability in The Lok Baintan’s Floating Market Sirajudin; Triyuwono, Iwan; Subekti, Imam
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.667

Abstract

Purpose — This paper revealed the trader’s sustainability in Lok Baintan’s floating market using an interpretive paradigm and the religionist phenomenological approach. Design/methodology/approach—A religionist phenomenology approach (which developed Husserl’s transcendental with a religionist paradigm) was used to conduct in-depth interviews and site observation. Some relevant literature was also used to sharpen the maps of findings.  Findings—The result states that Lok Baintan’s floating market is sustainable and supported by religious values. These values became a basic value for traders to survive in. Those traders believe that everything has its own fortune and has been arranged by God. This belief made them keep enlivening and trading along the river in Lok Baintan’s floating market. Practical implications — The belief that God has arranged all beings' fortunes has led traders to give up on the conditions of nature’s environment where they lived. This made them survive and enliven the Lok Baintan’s Floating Market. Originality/value — This paper argues that religious values and beliefs have influenced Banjarese (local people) to keep their simple lives lasting until now.  This is the key to sustainability in the Lok Baintan Floating Market.
Anteseden Perilaku Penggunaan E-Budgeting: Kasus Sistem Informasi Keuangan Desa di Banyuwangi, Indonesia Andriyanto, Dicky; Baridwan, Zaki; Subekti, Imam
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.13938

Abstract

Studiini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap perilaku penggunaan sistem e-village budgeting di desa. Penelitian ini dilakukan di desa yang masuk ke dalam wilayah kabupaten Bayuwangi, Jawa Timur. Data dikumpulkan melalui kuesioner yang diisi langsung oleh aparatur desa yang mengoperasikan sistem e-village budgeting dalam mengelola dana desa. Metode analisis menggunakan metode analisis kuantitatif dengan menguji data menggunakan alat uji berupa SEM-PLS (Partial Least Square). Bukti empiris yang diperoleh menunjukkan bahwa ekspektansi kinerja, ekspektansi usaha, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap perilaku penggunaan sistem e-village budgeting oleh aparatur desa dalam pengelolaan dana desa, sedangkan pengaruh sosial tidak memiliki dampak tersebutStudi ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh ekspektansi kinerja, ekspektansi usaha, pengaruh sosial, dan kondisi yang memfasilitasi terhadap perilaku penggunaan sistem e-village budgeting di desa. Penelitian ini dilakukan di desa yang masuk ke dalam wilayah kabupaten Bayuwangi, Jawa Timur. Data dikumpulkan melalui kuesioner yang diisi langsung oleh aparatur desa yang mengoperasikan sistem e-village budgeting dalam mengelola dana desa. Metode analisis menggunakan metode analisis kuantitatif dengan menguji data menggunakan alat uji berupa SEM-PLS (Partial Least Square). Bukti empiris yang diperoleh menunjukkan bahwa ekspektansi kinerja, ekspektansi usaha, dan kondisi yang memfasilitasi berpengaruh positif dan signifikan terhadap perilaku penggunaan sistem e-village budgeting oleh aparatur desa dalam pengelolaan dana desa, sedangkan pengaruh sosial tidak memiliki dampak tersebut.
Pengaruh Edukasi Media Booklet Sindrom Geriatri Terhadap Dukungan Sosial Keluarga Lansia Di Wilayah Kelurahan Bareng Kota Malang Hafifa, Risma; Suprajitno; Marsaid; Subekti, Imam
Jurnal Keperawatan Muhammadiyah Vol 9 No 4 (2024): JURNAL KEPERAWATAN MUHAMMADIYAH
Publisher : UNIVERSITAS MUHAMMADIYAH SURABAYA

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Objective: To identify the influence of media education booklet geriatric syndrome on the social support of elderly families in the area of Kelurahan Bareng Kota Malang. Methods: The research design uses quasi eksperimental methods with Pre Post Test Design with Two Groups. The sampling method used purposive samplings with 60 respondents divided into two groups. Results: The results showed that rhe average score of social family support before intervention was 44,73 (mid category), while the average score after the intervention was 65,47 (high category), and the results obtained were p value 0,000 (p value 0,000 < a 0,05), meaning that there is a effect of education with geriatric syndrome booklet for increase elderly’s family social support. Conclusion: Education with geriatric syndrome booklet can be used to increase elderly’s family social support.
The Role of Transformative Communication in Creating a Culture of Innovation Gularso, Kurnadi; Subekti, Imam
Interdisciplinary Social Studies Vol. 2 No. 7 (2023): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v2i7.441

Abstract

Background: An organization's survival, growth, and competitive advantage depend on its agility or ability to respond quickly and effectively to changes in its internal and external environment. Creating various innovations, including implementing new systems, strategies, and programs, requires creativity to run effectively. An organizational culture that is accommodative to the changes that occur is needed to make this happen. Many studies on communication and its relationship to organizational culture suggest a reciprocal influence between the two. However, the role of transformative communication carried out by leaders in creating an organizational innovation culture has not been widely studied. A research model was developed to explain the relationship between constructs based on an analysis of the employees of a public company in Indonesia. Aim: This study emphasizes the role of transformative communication as a mediator of transformational leadership in achieving organizational innovation culture in the company implementing a new system. Method: Analysis using structural equation modeling with partial least squares estimation was applied. This research contributes to the application of transformative communication more specifically. Findings: The study's findings indicate that transformative communication plays a significant role in mediating the effects of transformational leadership on the development of an organizational innovation culture. This study concludes with some suggestions for potential future research.
Co-Authors . Rosidi Aabdulrahim, Mohamed Omar Abd. Rasyid Syamsuri Abdul Ghofar Abdulrahim, Mohamed Omar Achsin, M Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Ainurrizky, Faiz Alamsyah, Farhan Alshrife, Fouad Mohammed AM, Lutfirrahman Andriani, Rina Anna Retno Widayanti Any Setyarini, Any Aria Kekalih Arief Bachtiar Arif, Taufan Ariyani, Imelda Aqhna Arum Prastiwi Asri C. Adisasmita Aulia Fuad Aulia Fuad Rahman Aulia, Nur Fitri aziwantoro, juni Bambang Hariadi Bambang Purnomosidhi Bambang Purnomosidhi Bambang Subroto Bambang Subroto Bambang Subroto Bani Alkausar Budi Sampurna Ciptaningtyas, Maria Diah Dahlia, Dina Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro DEWI DIAH FAKHRIYYAH Dewiruna, Intansari Dicky Andriyanto Dicky Andriyanto Dyah Puspasari Dyah Widodo E. Mudjaddid A. Siswanto Deddy N.W.Achadiono Hamzah Shatri Edhi Martono Edy Suandi Hamid edy suyanto Eko Ganis Sukoharsono Ellis Afri Zumaila Elly Kristiani Purwendah Em Yunir, Em Endang Mardiati Enrico, Louis Erlina Suci Astuti, Erlina Suci Erowati, Eti Mul Erwin Saraswati Esthika Dewiasty, Esthika Eva Fauzia Dian Pratiwi Eva Vajriyanti Faizal Angga Nugraha Fajar Lazuardi Sofwan Farhan Hariadi Pratama Fariz Hermawan Fathurahman, Meiduari Fatmawati Fatmawati Felicia Kurniawan, Felicia Fiastuti Witjaksono Fitri Purnamasari Fitri Rahayu Gracia Masita Gularso, Kurnadi Hafifa, Risma Hari Hendarto Hatma, Ratna Djuwita Hisky Ryan Kawulur Indah Putri Utami Indra Wijaya Kusuma Indriyati, Titi Inke Livia Inne Yuliawati, Inne Intan Lifinda Ayuning Putri Intansari Dewiruna Irawansyah, Melvin Iwan Triyuwono Kanti, Annisa Nabila Karnila, Dendang Kartika, Nugrahani Candra Kasful Anwar Kholilah Kholilah Kimiatissa'adah Kuntjoro Harimurti Kurniasari Novi Hardanti Kurniawidjaja, Meily Laurentius A Pramono, Laurentius A Laurentius Aswin Pramono Lias Hasibuan Lilik Purwanti Maharani, Karmelia Dwi Malawat, Fadli Fendi Malinda Kharista Mardiati, Endang Marsaid marsaid Megantara, Marcelino A. Meliana Octavia Meliana Octavia, Meliana Mohamad Fadhli Azhmi Mohamad Khoiru Rusydi Muhammad Arief Rasyid Muyassaroh, Isyrohil Nadia Damayanti Nadjib, Mardiati Nasrun, Martina W. Naya Ernawati Ni Luh Putri Setyastrini Ni Made Wisni Arie Pramuki Noval Adib Novita Ayu Chandra Dewi Novita Dewi NURUL HIDAYAH Nurul Pujiastuti ONIZ ULFA PERMATA Parida, Parida Pramita Sukma Wardani Pramuki, Ni Made Wisni Arie Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Ramadhani, Ranita Rampay, Arthur Samuel Ranita Ramadhani Rasyid, Muhammad Arief RATNA SARI Rini Adriani Auliana Roekhudin, Roekhudin Roidah, Lidya Sara Ronasari Mahaji Putri Rudi Hamarno Rudi Iswanto, Rudi Rudi Putranto Sabarinah Prasetyo Safinatunnajah, Salma Setya Ardani, Devi Shalsadilla, Shavira Sirajudin Siti Setiati Soewarta Kosen Solikhah, Fitriana Kurniasari Sri Lestari SUADUON, JOGIE Sugeng Wahyudi, Sugeng Suhendro Suwarto, Suhendro Sukandar Sukrisno, Heru Sulastyawati Sulastyawati Sulistiyowati Gandariyah Afkari Suprajitno Susiaty SUTRISNO SUTRISNO SUTRISNO Sutrisno Sutrisno Suzanna Immanuel Syafi’i, Maulidya Sandi Syarif , Muhammad Teguh, Salman Al-Farizi Adi Telly Purnamasari Tjhin Wiguna Tyas, Maria Diah Ciptaning Unti Ludigdo Ustman Ustman Ustman Ustman Utari, Dewi Wahfiuddin, Muhammad Waskita Wijaya, Ananda Candra Widura Imam Mustopo, Widura Imam Widya, Yeney Wiyono, Joko Woro Riyadina Yayuk Totallia Yeney Widya Prihatiningtias Yessica Natalia Yudha, Pramitha Yuro Bimo Kusumo Yuyut Krisdiantoro Zaki Baridwan