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All Journal PROSIDING SEMINAR NASIONAL Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Journal of Accounting and Investment WARTA Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal EMT KITA Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan SENTRALISASI YUME : Journal of Management International Journal of Economics, Business and Accounting Research (IJEBAR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Economics and Business UBS Jurnal Akuntansi dan Governance Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Formosa Journal of Science and Technology (FJST) Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Journal of Public Accounting (JPA) Duconomics Sci-meet (Education & Economics Science Meet) Innovative: Journal Of Social Science Research Majapahit Journal of Islamic Finance and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi JIFA (Journal of Islamic Finance and Accounting)
Noer Sasongko
Fakultas Ekonomi Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Analysis Comparative Method Shari’a Compliant Asset Pricing Model Lestari, Bekti Wiji; Setiawati, Erma; Sasongko, Noer
SENTRALISASI Vol 10, No 2 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i2.1283

Abstract

The researcher's view of the CAPM model is not in accordance with the Islamic economy because there is an Rf element as an instrument that contains an interest element, so a modified model of CAPM based on sharia is introduced, namely SCAPM. This study aims to analyze the differences in the SCAPM method according to Tomkins & Karim (1987) SCAPM non Rf, Ashker (1987) SCAPMZ, Shaikh (2010) SCAPM NGDP, and Hanif (2011) SCAPMI. The sampling technique used was purposive sampling and obtained 19 samples. Data analysis used is the calculation of Mean Absolute Deviation (MAD), Mean Square Error (MSE), and the coefficient of determination. The results of the calculation of Mean Absolute Deviation (MAD) and Mean Square Error (MSE) explain that there are differences from the SCAPM models without risk free rate, SCAPMZ, SCAPM NGDP, and SCAPMI. Meanwhile, SCAPMI has the best explanatory power than the other four SCAPM models. It is recommended that Islamic and conventional investors use SCAPMZ modeling in predicting stock returns.
Effect of Free Cash Flow, Enterprise Risk Management Disclosure and Sustainability Report on Company Value With Corporate Governance as Moderating Variable Waly, Nur Aeni; Sasongko, Noer; Achyani, Fatchan
SENTRALISASI Vol 10, No 2 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i2.1314

Abstract

This study aims to analyze the effect of free cash flow, enterprise risk management disclosure, and sustainability report on the value of companies with good corporate governance as a moderating variable listed on the Jakarta Islamic Index companies during the 2015-2019 periods. The samples used were 57 companies in (JII) period 2015 – 2019. The data analysis method used is multiple regressions with the help of Spss 26 to analyze the moderating effect. The results of this analysis show that free cash flow has no effect on firm value, enterprise risk management disclosure does not affect firm value, sustainability report does not has an effect on firm value, and good corporate governance does not moderate the relationship between free cash flow and firm value, good corporate governance moderates the relationship between enterprise risk management disclosure on firm value, and good corporate governance does not affect firm value. moderation of the relationship between the sustainability report and the value of the company.
TINJAUAN EMPIRIS BERBAGAI MODEL MANAJEMEN LABA PADA PERUSAHAAN GO PUBLIK DI INDONESIA - Wiyadi; Rina Trisnawati; Noer Sasongko
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Sosial Ekonomi dan Psikologi The 2nd University Research Colloquium
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.172 KB)

Abstract

The article describes the earning management research had done with various models. They are aggregate discretionary accruals with modified jones model, Short-term and longterndiscretionary accruals, the real earning management with abnormal cashflow, abnormal production and abnormal discretionanry expenses as the proxies, and integratedearning management.. The sample are 130 companies listed in JII and 165 companies listed in LQ 45 during 2004-2010 period. Descriptive qualitative used to measure the mean value of these proxies, then aggregate earning management measured by ranking of them. Theresults showed that inconsistency from these analysis.The alternative method for measuring integrated earning management is needed.So, this model has riil contribution for future earning management researches. In the future, researcher will continue this model by looking for the relationship earning management with information asymmetric and agency cost to look at the earning management with opportunistic perspective and positiveperspective Keywords:  Integrated earning management, real and accruals earning management
Mendesain dan Menerapkan Manajemen Stok (Cadangan) Pangan sebagai Upaya Meningkatkan Ketahanan Pangan di Desa Pabelan Sukoharjo Imron Rosyadi; Noer Sasongko
WARTA LPM WARTA Volume 13., N0. 2., September 2010
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/warta.v19i3.3226

Abstract

The problem faced by the village government Pabelan is: (i) What is the ‘landof the village treasury managed optimally in supporting the food needs for the people(households) in Pabelan Village?, (ii) Is rice farm in the village that has been done inan efficient Pabelan?, (iii) How is the formulation of government’s role model villagethrough ‘barn institution (LPD)’ village in the management of food reserves in thevillage Pabelan? And (iv) How is the formulation of models of sustainable management of food reserves to ensure the establishment of food sovereignty (the production, availability and access to food) in the Village Pabelan. In general, the purpose of this activity is to design a management policy of food security (rice) at the village level associated with efforts to optimize the utilization of land and the village treasury LPD strategic role as a buffer stock at the village level. This method is suitable is in the format of coaching and / or community service as well as facilitating forums organized jointly involving the mayor and 12 villages and communities as key stakeholders in the management of food security. Application of food stock management in the village Pabelan expected to have implications for government policy Pabelan significant village, namely: (i) Optimizing the management of ‘treasury village land for food (rice) for people (households) in the Village Pabelan, (ii) Efficiency Pabelan rice farm in the village in order to increase income of rice farmers in the village Pabelan, (iii) Strengthening the coordination of management of the stocks (reserves) in the Village Pabelan food through the village barn (LLP), Village, and (iv) The management of food reserves in a sustainable manner so as to ensure the formation of food sovereignty (production, availability and access to food) in the Village Pabelan.
KEMAUAN MENINGKATKAN KEBERADAAN SISTEM INFORMASI SEBAGAI FUNGSI KEBERHASILAN SISTEM Noer Sasongko
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 9 No 2 Desember 2005
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v9i2.1211

Abstract

This research develops a theory to select measurement criterion related to function successfulness ofinformation system. The criterion represents intent of existence of information system (intent of systemdevelopment) because of successfulness previous information system. Generalized cost/benefit measure isused to compile hypothesis. This matter test validity decision of system development after perceivingsuccessfulness of information system. Result of from this research indicate that the information quality can function as base to user ofsystem to develop system, and usefulness system depict a valid measure that it can function to evaluateeligibility from an alternative of project system development. And also the cost from system developmentproject shows influence significance to intent of system development. Become result of this research showrelation between third independent variable to intent of system development.
Analisis Perbedaan Pengaturan Laba (Earning Management) pada Kondisi Laba dan Rugi pada Perusahaan Manufaktur di indonesia Astri Arfani Nur Kusumawati; Noer Sasongko
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 1 (2005): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i1.3580

Abstract

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ANALISIS PERBEDAAN KUALITAS ACCRUAL ANTARA SEBELUM DAN SESUDAH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) PADA PERUSAHAAN MANUFAKTUR DI INDONESIA(Studi Empiris pada Perusahaan Manufaktur yang terdapat di Bursa Efek Indonesia Tahun 2009-2014) Esti Windarti; Noer Sasongko; Zulfikar Zulfikar
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3652

Abstract

The purpose of this study to examine the numbers between the accrual quality difference before and after adopting International Financial Reporting Standards (IFRS). The population in this study are all manufacturing companies listed in Indonesia Stock Exchange 2009-2014. Sampling using purposive sampling selection of samples with specific criteria.Analysis of the data used is by using normality test and analysis methods paired sample t-test. Calculation of accruals quality using the 2 models that Dechow and Dichev Model and Modified Jones Models. From the test results showed that there was a difference in quality between the accrual before and after adopting International Financial Reporting Standard (IFRS) for 2009-2014 by using Dechow and Dichev Model, while contrary to the results of testing using the Modified Jones Model. The difference is due to the result of the absence of a change in accounting rules and the transition period that occurred in Indonesia. Keywords: Quality acrual , International Financial Reporting Standard ( IFRS ), Manufacturing Company , Paired Sample T -test
Budaya-Organisasi Membawa Pengaruh Terhadap Kinerja Noer Sasongko
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2002): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.3681

Abstract

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Corporate Social Responsibility (CSR), Firm Size, Profitability, and Leverage on Earnings Response Coefficient (ERC) Noer Sasongko; Ragil Kuning Puspawati; Kusuma Wijayanto
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 1 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i1.10681

Abstract

This study aims to examine the effect of corporate social responsibility (CSR), company size, profitability and leverage on earnings response coefficient (ERC). This type of research is quantitative. The type of data used is secondary data obtained from www.idx.co.id.The population used in this study is manufacturing companies that was listed on the Indonesia Stock Exchange during the 2015-2018 period. While this research sample was determined by purposive sampling method in accordance with predetermined criteria. The analytical method used is multiple linear regression analysis.The results of this study indicate that what has an effect on earnings response coefficient is corporate social responsibility and company size. While profitability and leverage have no effect on earnings response coefficient. Keywords: corporate social responsibility, company size profitability, leverage, earnings response coefficient
The Effect of Fiscal Decentralization and Foreign Direct Investment on Regional Income Inequality: Economic Growth as A Mediating Variable Triyono Triyono; Dwi Ariyani; Noer Sasongko
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17579

Abstract

This study aims analyzed the effect of Fiscal Decentralization and Foreign Direct Investment (FDI) on regional income inequality and examined the role of economic growth in the relationship of independent variables with income inequality in Indonesia. The analytical tool used path analysis (Path Analysis). The sample 34 provinces in Indonesia from 2015-2019. The results showed (1) fiscal decentralization has a significant negative effect on economic growth in Indonesia in 2015-2019. (2) FDI has a significant positive effect on economic growth. (3) Fiscal decentralization has a significant positive effect on income inequality. (4) FDI didn’t effect on income inequality. (5) Economic growth has a significant positive effect on income inequality. (6) Economic growth isn’t able to mediate fiscal decentralization on regional income inequality. (7) Economic growth is able to mediate FDI on regional income inequality.
Co-Authors - Wiyadi Abdul Conteh Abdul Malik Hakim Ahmad, Efendi Khoeri Ambariyanto Ambariyanto Andy Dwi Bayu Bawono Ardella Wahyu Luthvia Astri Arfani Nur Kusumawati Atika Dewi Pratiwi Banu Witono Bekti Wiji Lestari Damar Septian Desi Ambarwati Dwi Ariyani Dwi Ariyani Dzikriya Syukriyana Eka Setiyaningsih Eni Susilowati Erma Setiawati Eskasari Putri Esti Windarti Evi Dewi Kusumawati Fadlorrohman, Fadiil Maulana Fatchan Achyani Fatimah Hidayati Fifi Aswita Mandala Sari Imam Thohari Imron Rosyadi Khoirudin Khoirudin, Khoirudin Kusuma Wijayanto Kusuma Wijayanto, Kusuma Kusumawati, Astri Arfani Nur Lykna Indrawati Mustofa Mustofa Mustofa, M Nia Novia Putri Nur Aeni Waly Nur Alfarizzi, Ahmad Nur Amalina Nur Amalina Nurhana, Inka Ayu Oktaviyanto, Ryan Funky Wahyu Puspawati, Ragil Kuning Ragil Kuning Puspawati Reka Zayyana Dini Saputri Retno Susanty, Theresia Novie Rifai Hakim Bintang Wiyadi Rifai Hakim Bintang Wiyadi Rika Nur Amalia Rina Trisnawati Rollis Ayu Ditasari Rosalina Ayu Ketrin Sangrah Fitriana Wijayantika Santi Utami Santoso, Victor Devin Sinta Khusniya T Triyono Thoyibbah, Kartika Triyono Triyono Triyono Triyono Triyono Triyono Triyono Triyono, T Utami, Setiyawati Budi W Wiyadi Wafa Khairani Wi yadi Wijayantika, Sangrah Fitriana Windarti, Esti Wiyadi Wiyadi Wulandari, Dwita Zulfikar Zulfikar