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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL RELASI STIE MANDALA JEMBER Jurnal Ekonomi Syariah Teori dan Terapan Asian Journal of Accounting Research International Research Journal of Management, IT & Social Sciences JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen PRIVE: Jurnal Riset Akuntansi dan Keuangan International Journal of Social Science and Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen YUME : Journal of Management Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Riset Akuntansi Kontemporer Jurnal Akademi Akuntansi (JAA) SOLUSI Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) AJAR (Asian Journal of Accounting Research) (e-Journal) Wiga : Jurnal Penelitian Ilmu Ekonomi International Journal of Humanities Education and Social Sciences Innovation Business Management and Accounting Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Public and Business Accounting Capacitarea : Jurnal Pengabdian Kepada Masyarakat Journal Community Service Consortium Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Enrichment: Journal of Multidisciplinary Research and Development Riwayat: Educational Journal of History and Humanities Relasi : Jurnal Ekonomi IIJSE KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis Journal of Economics and Economic Policy International Journal of Economics and Business (IJEB)
Oyong Lisa
Universitas Gajayana
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Non-Performing Financing as a Medium of Sharia Cooperative Performance in East Java Oyong Lisa; Ahmad Dahlan; Alex Ari Gustopo
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 9 No. 6 (2022): November-2022
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol9iss20226pp863-873

Abstract

ABSTRAK Sumber informasi utama bagi manajemen dan investor adalah kinerja keuangan. Penghasilan yang diperoleh mengungkapkan kesehatan keuangan bisnis. Tujuan dari penelitian ini antara lain menganalisis Pembiayaan pengeruh Mudharabah dan Pembiayaan Ijarah terhadap non performing financing dan kinerja keuangan, menganalisis pengaruh non performing financing terhadap kinerja keuangan. Non Performing Financing sebagai pemediasi Pembiayaan Mudharabah dan Pembiayaan Ijarah terhadap kinerja keuangan Koperasi Syariah di Jawa Timur.  Populasi dalam penelitian ini sebanyak 37 koperasi, teknik pengambilan sampel menggunakan purposive sampling, sehingga diperoleh jumlah sampel sebanyak 30 koperasi dengan periode pengamnatan periode pengamatan 4 tahun dari 2018 hingga 2021. Teknik analisis data yang digunakan adalah SEM-PLS. Temuan analisis menunjukkan bahwa Pembiayaan Mudharabah tidak berdampak pada non performing financing, Pembiayaan Ijarah berdampak pada Non Performing Financing. Pembiayaan Mudharabah dan Pembiayaan Ijarah berdampak pada kinerja keuangan. Non performing financing berdampak pada kinerja keuangan. Pembiayaan Mudharabah tidak berdampak pada Kinerja Keuangan melalui Non Performing Financing. Pembiayaan Ijarah mempengaruhi Kinerja Keuangan melalui Non Performing Financing. Semakin besar pembiayaan mudharabah dan pembiyaan ijarah yang disalurkan Koperasi pada anggota dapat meningkatkan kinerja keuangan Koperasi Syariah di Jawa Timur, jika anggota melakukan pembayaran dengan lancar atau tidak terjadi kredit macet. Kata Kunci: Kinerja Keuangan, Pembiayaan Ijarah, Pembiayaan Mudharabah, Non-Performing Financing.   ABSTRACT The main source of information for management and investors is financial performance. The income earned reveals the financial health of the business. The objectives of this study include analyzing the influence of Mudharabah financing and Ijarah financing on non-performing financing and financial performance, and analyzing the effect of non-performing financing on financial performance. Non Performing Financing as a mediator of Mudharabah Financing and Ijarah Financing on the financial performance of Sharia Cooperatives in East Java. The population in this study was 37 cooperatives, the sampling technique used purposive sampling so that a total sample of 30 cooperatives was obtained with a 4-year observation period from 2018 to 2021. The data analysis technique used was SEM-PLS. The analysis findings show that Mudharabah Financing has no impact on non-performing financing, and Ijarah Financing has an impact on Non-Performing Financing. Mudharabah Financing and Ijarah Financing have an impact on financial performance. Non-performing financing has an impact on financial performance. Mudharabah Financing has no impact on Financial Performance through Non-Performing Financing. Ijarah Financing affects Financial Performance through Non-Performing Financing. The greater the mudharabah financing and ijarah financing distributed by cooperatives to members can improve the financial performance of Sharia cooperatives in East Java, if members make payments smoothly or there are no bad loans. Keywords: Financial Performance, Ijarah Financing, Mudharabah Financing, Non-Performing Financing.   REFERENCES Afif, Z. N., & Mawardi, I. (2014). Pengaruh pembiayaan murabahah terhadap laba melalui variabel intervening pembiayaan bermasalah bank umum syariah di Indonesia periode 2009-2013. Jurnal Ekonomi Syariah Teori Dan Terapan, 1(8), 565–580. https://doi.org/10.20473/vol1iss20148pp565-580 Beaver, W. H. (1968). The information content of annual earnings announcements. Empirical Research in Accounting: Selected Studies, 6, 67–92. Brigham, E. F., & Houston, J. F. (2007). Fundamentals of financial management. Cengage Learning. Chamidah, A. N., Basalamah, M. R., & Millaningtyas, R. (2021). Pengaruh pembiayaan mudharabah, murabahah, musyarakah, ijarah terhadap profitabilitas pada PT. Bank BRI Syariah Malang periode 2015-2019. Jurnal Ilmiah Riset Manajemen2, 10(05), 147–166. Choiriyah, S., & Fitria, A. (2019). Pengaruh pembiayaan syariah, non performing financing dan intellectual capital terhadap kinerja keuangan. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 8(2), 1–20. Dendawijaya, L. (2009). Manajemen perbankan. PT. Ghalia Indonesia. Djatmiko, B., & Rachman, D. A. (2022). Pengaruh pembiayaan mudharabah dan murabahah terhadap non performing financing (NPF) (Studi kasus pada bank umum syariah di Indonesia). STAR –Study & Accounting Research, 12(1), 1-9. https://doi.org/10.55916/jsar.v12i1.63 Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16, 49–64. https://doi.org/10.1177/031289629101600103 Edriyanti, R., Chairina, C., & Khairunisa, A. (2020). Analisis pengaruh pembiayaan mudharabah, musyarakah, murabahah dan NPF terhadap ROA (Studi kasus BPRS di Indonesia). Nisbah: Jurnal Perbankan Syariah, 6(2), 63–74. https://doi.org/10.30997/jn.v6i2.3561 Faradilla, C., Arfan, M., & Shabri, M. (2017). Pengaruh pembiayaan murabahah, istishna, ijarah, mudharabah dan musyarakah terhadap profitabilitas bank umum syariah di Indonesia. Jurnal Magister Akuntansi, 6(3), 10–18. Fazriani, A. D., & Mais, R. G. (2019). Pengaruh pembiayaan mudharabah, musyarakah, dan murabahah terhadap return on asset melalui non performing financing sebagai variabel intervening (Pada bank umum syariah yang terdaftar di Otoritas Jasa Keuangan). Jurnal Akuntansi Dan Manajemen, 16(01), 1–34. Harahap, S. S. (2011). Analisis kritis atas laporan keuangan. Raja Grafindo Persada. Hutagalung, M. W. R., & Batubara, S. (2020). Pengaruh pembiayaan bagi hasil dan pembiayaan sewa terhadap pembiayaan bermasalah dimoderasi oleh inflasi. Jurnal Shidqia Nusantara Prodi Perbankan Syariah Universitas Islam Nusantara, 1(1), 84–94. Karim, A. (2011). Bank Islam: Analisis fiqih dan keuangan. Rajawali Pers. Kasmir. (2013). Bank dan lembaga keuangan lainnya. Raja Grafindo Persada. Kuncoro. (2002). Manajemen perbankan, teori dan aplikasi. PT. Indeks Kelompok Gramedia. Muhammad. (2005). Manajemen bank syari’ah. UPP AMP YKPN. Mulyadi. (2007). Akuntansi Biaya. UPP STIM YKPN. Mutiah, C., Wahab, W., & Nurudin, N. (2020). Pengaruh pembiayaan jual beli, bagi hasil, dan pembiayaan bermasalah terhadap kinerja keuangan. JIPSYA: Jurnal Ilmu Perbankan dan Keuangan Syariah, 2(2), 223–242. https://doi.org/10.24239/jipsya.v2i2.33.221-241 Nurfajri, F., & Priyanto, T. (2019). Pengaruh murabahah, musyarakah, mudharabah, dan ijarah terhadap profitabilitas bank umum syariah di Indonesia. Monex: Journal of Accounting Research-Politeknik Harapan Bersama Tegal, 8(2), 1–18. http://dx.doi.org/10.30591/monex.v8i2.1231 Nurhayati, S., & Wasilah. (2015). Akuntansi syariah di Indonesia. Salemba Empat. Pratama, D. N., Martika, L. D., & Rahmawati, T. (2017). Pengaruh pembiayaan mudharabah, pembiayaan musyarakah dan sewa ijarah terhadap profitabilitas. Jurnal Riset Keuangan Dan Akuntansi, 3(1), 53–68. https://doi.org/10.25134/jrka.v3i1.3905 Putra, P., & Hasanah, M. (2018). Pengaruh pembiayaan mudharabah, musyarakah, murabahah, dan ijarah terhadap profitabilitas 4 bank umum syariah periode 2013-2016. Jurnal Organisasi Dan Manajemen, 14(2), 140–150. https://doi.org/10.33830/jom.v14i2.159.2018 Rahmawati, R., & Dianita, P. S. (2011). Analysis of the effect of corporate social responsibility on financial performance with earnings management as a moderating variable. Journal of Modern Accounting and Auditing, 7(10), 1034–1045. Rivai, V. (2007). Bank and financial institute management. Raja Grafindo Persada. Saunders, M., Lewis, P., & Thornhill, A. (2007). Principles and practices of structural equation modelling 4th edition. In Methodology in the social sciences. Guilford Press. Siamat, D. (2005). Manajemen lembaga keuangan. Penerbit Fakultas Ekonomi Universitas Indonesia. Sucipto. (2003). Penilaian Kinerja Keuangan. Universitas Sumatera Utara. Sudana, I. M. (2011). Manajemen keuangan perusahaan teori dan praktek. Erlangga. Sudarsono, H. (2005). Bank dan lembaga keuangan syariah deskriptif dan ilustrasi. Ekonisia. Waddock, S. A., & Graves, S. B. (1997). The corporate social performance-financial performance link. Strategic Management Journal, 18(4), 303–319. Weshah, S. R., Dahiyat, A. A., Awwad, M. R. A., & Hajjat, E. S. (2012). The impact of adopting corporate social responsibility on corporate financial performance: Evidence from Jordanian Banks. Interdisciplinary Journal of Contemporary Research in Business, 4(5), 34–44. Wiyono, S., & Maulamin, T. (2013). Memahami akuntansi syariah di indonesia aplikasi pada entitas perbankan syariah, tafakul, entitas syariah lainnya dan entitas konvensional yang melakukan transaksi syariah. Mitra Wacana Media.
Konstruksi Model Kualitas Laporan Keuangan Di Indonesia Oyong Lisa; Abdul Halim
Jurnal Akademi Akuntansi Vol. 6 No. 1 (2023): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v6i1.23074

Abstract

The purpose of this study is to construct a financial report quality model that includes professional supervision as a moderator of the relationship between audit quality and competence and independence, and audit quality as a mediation effect of competence and independence on the quality of financial reports. Perceptions of Public Accountants (AP) on competence, independence, audit quality, professional supervision, and quality of financial reports are the subject matter of primary data collected by purposive sampling from 678 KAPs in Indonesia. Partial Least Square is used to analyze. The t test was applied to test the hypothesis. The research findings show that the financial report quality model is created by first strengthening the relationship between competence and independence with audit quality through professional supervision. The relationship between professional supervision and audit quality is getting stronger the tighter it is. Second, audit quality as a mediator has the potential to strengthen the impact of competence and independence on the quality of financial reports. The impact on the quality of financial reports increases along with audit quality.
Penghindaran Pajak pada Koperasi Syariah di Indonesia Oyong Lisa
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 2 No. 1 (2016): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (643.961 KB) | DOI: 10.33795/jraam.v2i1.92

Abstract

This study aimed to analyze the effect of profitability, leverage and the size of the cooperative against tax evasion. This research type used is explanatory research with quantitative approach. The analysis tech-nique used multiple regression analysis the number of samples were 68 Cooperative Sharia. The result showed Profitability effect on tax eva-sion. The higher profitability affect cooperative tax evasion. Leverage effect on tax evasion. The higher the leverage means higher avoidance tax measures. Company size effect on the tax evasion. The greater company size the lower cooperative tax evasion owned, because large cooperatives are able to use its resources properly. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan ukuran koperasi terhadap penggelapan pajak. Jenis penelitian yang digunakan adalah penelitian penjelasan dengan pendekatan kuantitatif. Teknik analisis menggunakan analisis regresi berganda, dengan 68 sampel Koperasi Syariah. Hasil analisis menunjukkan profitabilitas berpengaruh positif terhadap penghindaran pajak. Semakin tinggi profitabilitas meningkatkan motivasi koperasi melakukan peng-hindaran pajak. Leverage berpengaruh positif terhadap penghindaran pajak. Semakin tinggi nilai leverage berarti tindakan tax avoidance semakin tinggi. Ukuran koperasi berpengaruh negatif terhadap terhadap penghindaran pajak. Semakin besar koperasi maka akan semakin rendah penghindaran pajak yang dimiliki, dikarenakan koperasi yang besar mampu menggunakan sumber daya yang dimilikinnya dengan baik.
Determinan Audit Delay dan Timeliness Oyong Lisa
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 1 No. 2 (2015): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Timeliness of drafting or reporting an audit report on the company's financial statements could affect the value of such financial statements. If financial statement information is not delivered in a timely manner, thus it is not relevant which could reduce or eliminate the ability of the financial statements as a prediction tool for users or decision makers. Audit delay is the length of time the audit completion is measured from the date of closing of the financial year until the date of completion of the independent audit report. This study aims to analyze the effect of the companysize, solvency and profitability towards audit delay and timeliness. The populatin of this research was manufacturing companies listed in Indonesian Stock Exchange at 2011-2013, based on purposive sampling 25 companies used as sample. The analysis technique used is multiple regression analysis. The results show that the size of the company, solvency, and profitability simultaneously and partially affect audit delay and timeliness. The most contributed variable towards audit delay is profitability, while most contributed variable towasds the timeliness is the company size. Abstrak Ketepatan waktu penyusunan atau pelaporan suatu laporan audit atas laporan keuangan perusahaan bisa mempengaruhi nilai laporan keuangan tersebut. Jika tidak disampaikan tepat waktu maka informasi laporan keuangan menjadi bersifat tidak relevan sehingga dapat mengurangi atau menghilangkan kemampuan laporan keuangan sebagai alat bantu prediksi bagi pengguna atau pengambil keputusan. Audit delay merupakan lamanya waktu penyelesaian audit yang diukur dari tanggal penutupan tahun buku hingga tanggal diselesaikannya laporan audit independen. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, solvabilitas, dan profitabilitas terhadap audit delay dan timeliness. Populasi penelitian adalah seluruh perusahaan manufaktur yang terdaftar pada tahun 2011-2013, dengan menggunakan purposive sampling diperoleh sampel sebanyak 25 perusahaan. Teknik analisis yang digunakan yaitu analisis regresi berganda. Hasil analisis menunjukkan bahwa ukuran perusahaan, solvabilitas, dan profitabilitas secara simultan maupun secara parsial berpengaruh terhadap audit delay dan timeliness. Variabel yang memberikan kontribusi terbesar terhadap audit delay yaitu profitabilitas, sedangkan variabel yang memberikan kontribusi terbesar terhadap timeliness yaitu ukuran perusahaan.
Professional commitment as moderating the influence of idealism and experience on ethical decision making of tax consultants at IKPI Malang Branch Dewi Ernawati; Dwi Orbaningsih; Oyong Lisa
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 4 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and analyze: 1) the influence of idealism on ethical decisions, 2) the influence of experience on ethical decisions, 3) professional commitment moderates the relationship of idealism to ethical decisions, 4) professional commitment moderates the influence of experience on ethical decisions. This research was conducted at the Malang Branch of the Indonesian Tax Consultant covering 13 regencies/cities in March – July 2022. The population is 110 employees at the Consultant. The sample was determined by convenience sampling, obtained a sample of 91 respondents. Primary data is obtained by sending questionnaires to respondents through goole form. Once the data is collected, it is analyzed by moderation double linear regression. Before analysis, a classical assumption test is carried out. To test the hypothesis used t-test. The results proved that: 1) idealism affects ethical decisions, 2) experience influences ethical decisions, 3) the interaction of professional commitment with idealism is unable to moderate its influence on ethical decisions , 4) the interaction of professional commitment with experience is able to moderate (weaken) its influence on ethical decisions.
Auditor Experience as a Moderation of the Effect of Audit Fees, Audit Tenure, and Task Complexity on Audit Quality Setiyo Hadi Santoso; Umi Muawanah; Oyong Lisa
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 4 (2023): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i4.47

Abstract

Audit quality is the ability to obtain good quality or not the examination that has been carried out through the auditor. The study was conducted because there are cases of audit failure related to audit quality which are suspected to be due to audit fees, audit tenure, task complexity and auditor experience due to inconsistency of the influence of previous analysis. The research was conducted to find out the empirical evidence of the auditor's experience as moderating variables of audit fees, audit tenure and task complexity regarding audit quality. The method of analysis is a quantitative approach, applying a survey process through a questionnaire (question list). The population in the analysis, namely auditors as respondents at 70 East Java Regional Public Accounting Firms, has been recorded in the IAPI 2021 Directory. In evaluating the suitability of the method in the analysis, validity, reliability and descriptive statistics are carried out. Statistical research technique using multiple linear analysis using SPPS 26. Auditor experience is able to strengthen the interaction between audit fee factors, audit tenure, and task complexity on audit quality.
KARATERISTIK KOPERASIUNTUK MEMBEDAKAN PENGARUHNYA TERHADAP PERMINTAAN JASA AUDIT EKTERNAL Oyong Lisa
RELASI : JURNAL EKONOMI Vol 11 No 2 (2015)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v11i2.74

Abstract

The fact that coorperation is one form of business entity which is less utilizing the services of an external audit, while the performance coorporation.snow in quantitative scale continues to increase. This research was conducted for 120 coorporation  in East Java. The data collected in this study were analyzed using Discriminant Analysis.The aim was to observe the effect obvervation Company members, the size of the Corporation, the amount of liabilities, capital structure and rate of profitto external audit. Based Characteristic analysis shows that the cooperative can distinguish between the effect of the cooperative that uses external audit services to cooperatives that do not use a partial audit services eksternal. There is are variable that is not significant, namely capital structure. This means that the capital structure variables as the independent variables used in this study partially not significantly affect the conduct cooperative demand for external audit and audit services did not do audit external.Variabel most distinguish two groups of audit external is a variable rate of profit and the smallest influence the amount of liability, while the capital structure is not a variable that distinguishes the two groups of audit external.
Internal Control As A Mediator Of Audit Quality Oyong Lisa; Umi Muawanah; Heriyadi Heriyadi; Ahmad Dahlan
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i3.29188

Abstract

Purpose: The aim of this research is to analyze the influence of internal control on audit quality, examine the impact of integrity on internal control, investigate the effect of time budget pressure on internal control, assess the influence of integrity on audit quality through internal control, and explore the impact of time budget pressure on audit quality through internal control Methodology/approach: This study adopts an explanatory research approach, which aims to explain the relationships between the variables under investigation. The research sample consists of 72 auditors working in Public Accounting Firms in Surabaya, selected through purposive sampling based on predefined criteria. Primary data was collected using questionnaires distributed through the Google Form platform. After data collection, the analysis was conducted using the Smart PLS method, a statistical analysis approach used to test the structural model and relationships between research variables. Findings: The results of this study confirm that internal control has a significant impact on audit quality. Integrity significantly influences internal control, and time budget pressure also has a significant impact on internal control. Internal control acts as a mediator, explaining the influence of integrity on audit quality, as well as the effect of time budget pressure on audit quality Practical implications: The practical implications of this research encompass auditor training, audit planning, enhancement of internal controls, risk assessment, communication, continuous improvement, reporting, and future research directions in the field of auditing. These implications can be utilized by practitioners, audit firms, organizations, and researchers to elevate audit quality and foster ethical and effective audit practices. Originality/value: The originality and value of this research lies in a comprehensive examination of various factors in the context of auditing, particularly focusing on integrity, time budget pressures, internal controls, and their collective impact on audit quality. This in-depth analysis provides valuable insights for practitioners and researchers in the auditing field, offering practical implications for improving audit quality and promoting ethical auditing practices. In addition, this study introduces a mediation model that illustrates how internal control mediates the influence of integrity and time budget pressure on audit quality, contributing to a deeper understanding of the mechanisms underlying this relationship. Overall, the study's comprehensive approach, methodological rigor, and insightful findings contribute to advancing knowledge in auditing and providing actionable recommendations to improve auditing practice and results.
Peningkatan Kapasitas Kepala Desa untuk Memajukan Desa melalui BUMDES di Jawa Timur Oyong Lisa; Djuni Farhan; Sugeng Mulyono
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 2 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i2.32341

Abstract

Purpose – Badan Usaha Milik Desa (BUMDes) is one of the crucial instruments in advancing villages and enhancing community welfare. The success of BUMDes greatly depends on the capacity of the village head in leading and managing BUMDes. The community service activities aim to enhance the capacity of village heads in the East Java Province to manage BUMDes. Design/methodology/approach – The community service activities are conducted through training and mentoring methods for Village Heads in the East Java Province. Findings – The Village Head, after participating in training and mentoring activities, experienced a significant increase in knowledge and skills in managing BUMDes. This improvement encompasses managerial aspects, planning, and the implementation of BUMDes programs. This indicates that the community service activities conducted effectively enhanced the capacity of the Village Head, which in turn has the potential to advance the overall welfare of the village community. Originality/value – The originality of these community service activities lies in the holistic, integrated, and contextually adapted approach in enhancing the capacity of Village Heads and advancing BUMDes in the East Java Province.
The Role of the Dividend Payout Ratio as a Stock Price Mediation Lisa, Oyong; Farhan, Djuni; Indrasmono, Malikoes Arisnadi
Innovation Business Management and Accounting Journal Vol. 2 No. 3 (2023): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v2i3.51

Abstract

Stock prices in the capital market are based on the interaction between supply and demand. When there is a high demand for a stock, the price usually goes up, while an oversupply of stock causes the price to fall. The closing price is the market price when the transaction is completed at the end of the day as a result of an agreement between the buyer and the seller. Therefore, the closing price is used as the share price in research related to stock prices. The purpose of this study was to analyze the role of the Dividend Payout Ratio (DPR) as a mediating effect of Earning Per Share (EPS) and Return on Assets (ROA) on Stock Price (SP). Using an explanatory research approach, this research was conducted at the Jakarta Indonesia Stock Exchange on listed banking companies in 2016-2021. The population is 43 companies, using a purposive sampling technique, 12 companies are obtained, so a total of 72 companies during 2016-2021. Secondary data in the form of the company's financial statements were obtained by means of documentation techniques through access to idx.co.id. Next, it is analyzed with path analysis. The results prove that the DPR is able to mediate or increase the influence of EPS and ROA on SP.
Co-Authors Abdul Halim Achmad Dahlan Ahmad Dahlan Ahmad Dahlan Alex Ari Gustopo Anggraini, Veni Ashari, Muhammad Hasyim Azizi, Bagus Salam Badar Ilahi Bambang Haryadi Bambang Haryadi Bambang Hermanto Bambang Hermanto Dewi Ernawati Djuni Farhan Djuni Farhan Dwi Orbaningsih Gunadi Gunadi Haryadi, Bambang Heriyadi Heriyadi Hertato, Roni Humaidi Humaidi Imanita Septian Rusdianti Indrasmono, Malikoes Arisnadi Jainuri, Ahmad Jauhari Jauhari Kelana, Tomas Aldi M. Wimbo Wiyono Muhammad Hasyim Ashari Muhammad Hasyim Ashari Priyo Budi Prakoso Qurrotul Aini Riza Bahtiar Sulistyan Ronny Hendra Hertanto Rosidi Satria Budi Wicaksono Setiyo Hadi Santoso Sihwahjoeni Sihwahjoeni Sihwahjoeni, Sihwahjoeni Sihwahjoeni, Sihwahjoeni Sriyono Suati - Rakhmawati Sugeng Mulyono Supardi Tono Suwartono Umi Muawanah Wahidahwati Wahidahwati, Wahidahwati Wicaksono, Satria Budi Zahro, Mar’atus Zulvia, Awin Rahma