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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis 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) 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) Indonesian Journal of Global Health research Jurnal Ilmiah Akuntansi Peradaban TANJAK: Journal of Education and Teaching Narra J Interdisciplinary Social Studies SMBJ: Strategic Management Business Journal SETARA : Jurnal Ilmu Hukum Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research 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) Journal of Rural Community Nursing Practice
Imam Subekti
Brawijaya University
Religion Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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IMPLIKASI PENGELOLAAN SUMBERDAYA PERIKANAN LAUT DI INDONESIA BERLANDASKAN CODE OF CONDUCT FOR RESPONSIBLE FISHERIES ( CCRF ) Imam Subekti
Qistie Jurnal Ilmu Hukum Vol 4, No 1 (2010): Qistie
Publisher : Fakultas Hukum Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/jqi.v4i1.595

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PENGARUH TATA KELOLA TERHADAP PRAKTIK EKSPROPRIASI DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL PEMODERASI Dewi Diah Fakhriyyah; Bambang Purnomosidhi; Imam Subekti
MIX: JURNAL ILMIAH MANAJEMEN Vol 7, No 3 (2017): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.871 KB)

Abstract

Abstract. The concentrated ownership structure that occurred in Indonesia led to theagency conflicts between the controlling shareholder and the non-controllingshareholder will lead expropriation. This study aims to examine the effect ofgovernance on expropriation practices. In addition, the study also aims to examine themoderation role of dividend policy in strengthening the governance effect onexpropriation practices. The results show that governance negatively affects thepractice of expropriation and dividend policy can not strengthen the negative effect ofgovernance on the practice of expropriation. This study contributes to the theory ofagency type II which discusses conflicts between controlling and non-controllingshareholders, which can be overcome by the use of corporate governance mechanisms Keywords: governance, expropriation, dividend policy, related party transaction
Do investors become risk takers after receiving MLA and accounting information? Ni Made Wisni Arie Pramuki; Bambang Subroto; Imam Subekti
Journal of Economics, Business, & Accountancy Ventura Vol 19, No 2 (2016): August - November 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.464

Abstract

This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss aversion and accounting information positively affects investor behavior. Another result reveals that there is a difference in treatment (frequent and infrequent) that was equally given accounting information. There is a difference of treatment (frequent and infrequent) that was not given accounting information, but the results return obtained by investors with the treatment of frequent is higher than investors with the treatment of infrequent, it indicates that investors that were treated frequently to be more willing to take a risk, and investors proved not to experience MLA. It was not found the difference in treatment (frequent and infrequent) with accounting information with those that were not given accounting information. It can be caused by a lack of understanding of investors (in this case by the students) in interpreting and analyzing accounting information as well as private signals that still dominate the investors.
ACCRUAL AND REAL EARNINGS MANAGEMENT: ONE OF THE PERSPECTIVES OF PROSPECT THEORY Imam Subekti
Journal of Economics, Business, & Accountancy Ventura Vol 15, No 3 (2012): December 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i3.113

Abstract

Earning management has become the practice in business. Yet, not all of the companies dothis earning management. The study aims to investigate earnings management behaviormeasured by real and accruals transactions i.e. abnormal cash flow of operation, abnormalproduction cost, abnormal discretionary, short-term discretionary accruals, and long-termdiscretionary accruals. The study applies a perspective of prospect theory to predict earningsmanagement behavior of management. In prospect theory, it is predicted that managers tendto manage earnings to avoid negative earnings. Positive earnings around zero is an indicationof earnings managed to avoid negative earnings. It shows that most of Indonesian publiccompanies tend to manage earnings based on real transactions than accruals transactions.All proxies of real earnings management support hypotheses that positive earnings aroundzero are managed through the real transactions. On contrary, only long-term discretionaryaccruals which support hypothesis revealing that positive earnings around zero is managedthrough accruals accounts. This result indicates that the Indonesian public companies engagein earnings management in accordance with the predictions of prospect theory, especiallythose based on real transactions.
The Effect of R&D intensity, intellectual capital and managerial ability on firm’s performance with political connection as a moderating variable Intansari Dewiruna; Bambang Subroto; Imam Subekti
The Indonesian Accounting Review Vol 10, No 1 (2020): January - June 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1909

Abstract

This study aims to examine and analyze the effect of Research and Development (R&D) intensity, intellectual capital, and managerial ability on firm’s performance both directly and indirectly moderated by political connection. This study uses manufacturing sector firms listed on the Indonesia Stock Exchange which were selected using a purposive sampling method, with a total of 119 data observations (2013 - 2017) and using a quantitative approach. This study uses multiple linear regression analysis and hierarchical regression analysis. The results of the study prove empirically that the firm’s performance can be improved by increasing the intensity of R&D and intellectual capital. The existence of political connections can strengthen the influence of the relationship of R&D intensity on a firm’s performance. The firm’s performance is not related to managerial ability and political connection cannot strengthen or weaken the influence of intellectual capital on managerial performance and ability.
RELEVANSI NILAI LABA, NILAI BUKU, DAN PENGUNGKAPAN INFORMASI MELALUI WEBSITE PERUSAHAAN Mohamad Fadhli Azhmi; Imam Subekti
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 1: Semester Ganjil 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (790.329 KB)

Abstract

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.
DETERMINAN EFISIENSI PERBANKAN DI INDONESIA BERDASARKAN DATA ENVELOPMENT ANALYIS (DEA) Gracia Masita; Imam Subekti
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.329 KB)

Abstract

This research aims to investigate technical efficiency score of banks in Indonesia and examine its determinants i.e. foreign ownership, capital adequacy ratio, non-performing loan and size. Research samples were 53 foreign exchange banks that operated in Indonesia from 2010 until 2012. This research used Data Envelopment Analysis (DEA) to measure efficiency score. The result reveals that scores of technical efficiency show an increasing trend over 2010-2012. Another results shows larger banks can achieve more efficiency. Also, management of non-performing loan is an important factor in improving bank efficiency. On the contrary, foreign ownership of bank and capital adequacy ratio are not able to improve the efficiency in Indonesian banks.   Keywords: Data Envelopment Analysis, Technical Efficiency, Foreign Ownership, Capital Adequacy Ratio, Non-Performing Loan, and Bank Size.
RELEVANSI NILAI LABA PERUSAHAAN, NILAI BUKU DAN STRUKTUR KEPEMILIKAN PADA PERUSAHAAN GROUP DAN NONGROUP DI INDONESIA Fajar Lazuardi Sofwan; Imam Subekti
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.441 KB)

Abstract

Penelitian ini bertujuan untuk membandingkan relevansi nilai atas laba dan nilai buku pada perusahaan yang berafiliasi dalam group bisnis maupun perusahaan tunggal dan mengetahui interaksi kepemilikan saham institusional terhadap nilai laba dan nilai buku. Sampel penelitian yang digunakan adalah semua perusahaan publik yang listing di BEI dari tahun 2009 hingga 2011 dengan menggunakan metode purposive sampling.Terdapat 214 perusahaan yang memenuhi kriteria sampel yang ditentukan dimana 154 diantaranya adalah perusahaan yang berafiliasi dalam group bisnis dan 60 sisanya adalah perusahaan non group. Penelitian ini menggunakan Regression Test untuk menguji apakah nilai laba dan nilai buku berpengaruh terhadap harga saham, dan kemudian untuk dibandingkan dimana hasilnya pada perusahaan non group memiliki kualitas laporan keuangan yang lebih baik daripada perusahaan group. Kepemilikan institusional berperan sebagai variabel moderator dimana dari hasil regresi didapatkan hasil kepemilikan institusional hanya berinteraksi terhadap nilai buku.Kata Kunci: Relevansi Nilai, Laba, Nilai Buku, Struktur kepemilikan institusional, Harga Saham
HUBUNGAN DUKUNGAN DAN PENGETAHUAN KELUARGA DENGAN TINGKAT KEPATUHAN BEROBAT PENDERITA TBC PARU DI PUSKESMAS MAUBESI KABUPATEN TIMOR TENGAH UTARA Antonius Nesi; Imam Subekti; Ronasari Mahaji Putri
Nursing News : Jurnal Ilmiah Keperawatan Vol 2, No 2 (2017)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.935 KB) | DOI: 10.33366/nn.v2i2.483

Abstract

Strategi penanggulangan tuberculosis di Indonesia sejak tahun 1995 sudah dilakukan sangat baik dengan pengobatan yang memiliki efektifitas tinggi karena menggunakan strategi DOTS (Directly Observerd Treatmen Short-corse) dan terjangkau seluruh lapisan masyarakat karena biaya gratis, namun sampai saat ini masih sulit untuk dimusnahkan. Tujuan penelitian ini adalah untuk mengetahui hubungan dukungan dan pengetahuan keluarga dengan tingkat kepatuhan berobat penderita TB Paru di Puskesmas Maubesi Kabupaten Timor Tengah Utara. Metode penelitian ini adalah berupa penelitian korelatif. Teknik sampling menggunakan teknik “non probability sampling” total sampling. Sampel sebanyak 30 responden. Pengujian penelitian menggunakan uji statistik spearman rank. Hasil uji statistik adalah dukungan keluarga baik (76,7%), pengetahuan keluarga baik (43,3%), tingkat kepatuhan penderita tuberculosis patuh (83,3%). Hasil analisis menunjukkan p-value (0,000) < 0,05 artinya ada hubungan dukungan dan pengetahuan keluarga dengan tingkat kepatuhan berobat. Beberapa saran yang dapat direkomendasikan kepada pihak-pihak antara lain, bagi Puskesmas agar pengelola program (perawat) atau tenaga kesehatan lain terutama bidan desa selalu aktif memberikan promosi kesehatan penyakit TB paru kepada PMO, pasien dan keluarganya, bagi penelitian selanjutnya perlu penelitian faktor-faktor lain yang mempengaruhi dukungan dan pengetahuan keluarga dengan kepatuhan berobat penderita tuberculosis paru. Kata Kunci : Dukungan dan pengetahuan keluarga, kepatuhan, tuberculosis paru.
HUBUNGAN TINGKAT KECEMASAN DENGAN KEJADIAN INSOMNIA PADA LANSIA DI PANTI WERDHA GRIYA ASIH LAWANG Yayuk Totallia; Imam Subekti; Novita Dewi
Nursing News : Jurnal Ilmiah Keperawatan Vol 3, No 2 (2018): Nursing News : Jurnal Ilmiah Keperawatan
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/nn.v3i2.1079

Abstract

Lansia mengalami perubahan-perubahan fisik, psikososial dan spiritual.Salah satu perubahan tersebut adalah terjadi perubahan pola tidur. Penyebab insomnia ada 2 faktor yaitu gangguan fisik dan gangguan psikis, faktor fisik misalnya terserang flu yang menyebabkan kesulitan tidur sedangkan faktor psikis adalah stress, cemas dan depresi. Penelitian bertujuan untuk mengetahui hubungan tingkat kecemasan dengan kejadian insomnia pada lansia di Panti Wredha Griya Asih Lawang. Desain penelitian yang digunakan adalah jenis penelitian deskriptif dengan pendekatan korelasional. Populasi sebanyak 27 lansia, dengan pengambilan sampel secara purposive sampling sebanyak 15 lansia. Analisa yang digunakan uji korelasi dari spearman rank, hasil penelitian didapatkan sebanyak 8 responden mengalami tingkat kecemasan sedang danterdapat 13 responden mengalami insomnia. Hasil uji statistik diketahui bahwanilai p-value sebesar 0,01, dengan α < 0,05, artinya H1 diterima. Kesimpulan penelitian ini adalah adanya hubungan tingkat kecemasan dengan kejadian insomnia lansia di Panti Werdha Griya Asih Lawang. Rekomendasi penelitian selanjutnya yaitu masih perlu melakukan penelitian lebih lanjut dengan membandingkan tingkat kecemasan lansia diluarpanti dengan didalam panti, mengambil populasi dan sampel yang lebih besar dengan variabel yang lebih dikembangkan. ABSTRACT Elderly experience physical changes, psychosocial and spiritual. One suchchange is a change in sleep patterns. Causes of insomnia there are two factors: physical and psychological disorders, physical factors such as the flu that causes trouble sleeping while psychological factors are stress, anxiety and depression. The study aims to determine the relationship of anxiety level with the incidence of insomnia in the elderly in nursing homes Griya Asih Lawang. The study design used is descriptive research type with the correlation alapproach. Population of 27 elderly, with a sampling purposive sampling as manyas 15 elderly. The analysis used the spearman rank correlation test, the results of research on getting as many as eight respondents experienced moderate levels ofanxiety, there were 13 respondents experiencing insomnia. The results of statistical tests known that the p value of 0.01, with α
Co-Authors . Rosidi Abd. Rasyid Syamsuri Abdul Ghofar Abdulrahim, Mohamed Omar Achsin, M Aditya Pramudita Agus Siswanto Ahmad Syukri Aiman, Rahmat Alamsyah, Farhan Alshrife, Fouad Mohammed AM, Lutfirrahman Anna Retno Widayanti Any Setyarini, Any Aria Kekalih Arif, Taufan 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 Dante S Harbuwono, Dante S Dante Saksono Harbuwono Denissa Nadya Tiffany Denny Suntoro DEWI DIAH FAKHRIYYAH Dicky Andriyanto Dicky Andriyanto Dyah Puspasari E. Mudjaddid A. Siswanto Deddy N.W.Achadiono Hamzah Shatri Edhi Martono Edy Suandi Hamid edy suyanto Eko Ganis Sukoharsono Elly Kristiani Purwendah Em Yunir, Em Endang Mardiati Enrico, Louis Erlina Suci Astuti, Erlina Suci Ernawati, Naya 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 Hafifa, Risma Hari Hendarto, Hari 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 Isyrohil Muyassaroh Iwan Triyuwono Kanti, Annisa Nabila Karnila, Dendang Kartika, Nugrahani Candra Kasful Anwar Kholilah Kholilah Kimiatissa'adah Kuntjoro Harimurti Kurnadi Gularso 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 Megantara, Marcelino A. Meliana Octavia Meliana Octavia, Meliana Mohamad Fadhli Azhmi Mohamed Omar Aabdulrahim Muhammad Arief Rasyid Nadia Damayanti Nadjib, Mardiati Nasrun, Martina W. Ni Luh Putri Setyastrini Ni Made Wisni Arie Pramuki Noval Adib Novita Ayu Chandra Dewi Novita Dewi Nurul Pujiastuti ONIZ ULFA PERMATA Parida, Parida Pramita Sukma Wardani Prihartono, Nurhayati Adnan Prima Ramdani Ariesty Priyatna Bagus Susanto Rampay, Arthur Samuel Ranita Ramadhani 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 Sulistiyowati Gandariyah Afkari Suprajitno Susiaty SUTRISNO SUTRISNO SUTRISNO Sutrisno Sutrisno Suzanna Immanuel Syarif , Muhammad Telly Purnamasari Tjhin Wiguna Tyas, Maria Diah Ciptaning Unti Ludigdo 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 Yuyut Krisdiantoro Zaki Baridwan