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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) The Indonesian Journal of Accounting Research Journal of Community Service and Engagement Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Rudence: Rural Development for Economic Resilience Media Riset Akuntansi Auditing & Informasi
AsiaH Murni, Siti
Universitas Wijaya Kusuma Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Pengaruh Luas Ungkapan Sukarela dan Asimetri Informasi Terhadap Cost of Equity Capital pada Perusahaan Publik di Indonesia Siti AsiaH Murni
The Indonesian Journal of Accounting Research Vol 7, No 2 (2004): JRAI May 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.116

Abstract

This study examines whether voluntary corporate disclosure level published in annual report and asymmetry information has an effect on cost of equity capital. The purpose of the study is to investigate whether the variances in corporate disclosure level and asymmetry information effect cost of equity capital. The sample consists of 61 companies listed on the Jakarta Stock Exchange in 1999 and 2000. The hypotheses tested was conducted by implementing pooled data method, for period of 1999- 2000. The results  support the hypotheses that voluntary corporate disclosure, information asymmetry and beta have effect on cost of equity capital.  More specifically, the results show that size significantly moderates the relationship between information asymmetry and cost of equity capital, but size does not significantly moderate the relationship between voluntary corporate disclosure level and cost of equity capital.
PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL ACCOUNTING DISCLOSURE TERHADAP CORPORATE ECONOMIC PERFORMANCE Eva Wany; Siti Asiah Murni; Kholidiah ,
Media Riset Akuntansi, Auditing & Informasi Vol. 13 No. 2 (2013): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.071 KB) | DOI: 10.25105/mraai.v13i2.1742

Abstract

This research is aimed to recognize the effect of environmental performance andenvironmental disclosure to Economic Value Added as economic performancemeasurement by using some variables control such as, profit margin, ownership,environmental concern, and market performance. The type of research done is the type of research by using hypothesis testingwhich is a research in explaining the relation phenomena between variable. The data used in this research is from the annual financial report and also the continued report of manufactured company listed in BEI and PROPER in 2009-2012 with 17 companies. Analysis hypothesis used in this research is multy linear regression and before doing the test, the classic asumption test of the data has been done. The analysis shows that environmental performance and and social accounting disclosureaffect to Economic Value Added as the economic performance measurement. From the hypothesis, we can get the result that environmental performance and social accounting disclosuredoesn’t give any effect to the economic performance, but The testing result hypothesis shows that environmental performance and social accounting disclosure jointly effect to the economic performance.
PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL ACCOUNTING DISCLOSURE TERHADAP CORPORATE ECONOMIC PERFORMANCE Eva Wany; Siti Asiah Murni; Kholidiah ,
Media Riset Akuntansi, Auditing & Informasi Vol. 14 No. 1 (2014): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.282 KB) | DOI: 10.25105/mraai.v14i1.1751

Abstract

This research is aimed to recognize the effect of environmental performance and environmental disclosure to Economic Value Added as economic performance measurement by using some variables control such as, profit margin, ownership, environmental concern, and market performance. The type of research done is the type of research by using hypothesis testing which is a research in explaining the relation phenomena between variable. The data used in this research is from the annual financial report and also the continued report of manufactured company listed in BEI and PROPER in 2009-2012 with 17 companies. Analysis hypothesis used in this research is multy linear regression and before doing the test, the classic asumption test of the data has been done. The analysis shows that environmental performance and and socialaccounting disclosure affect to Economic Value Added as the economic performance measurement.From the hypothesis, we can get the result that environmental performance and social accounting disclosure doesn’t give any effect to the economic performance, butThe testing result hypothesis shows that environmental performance and social accounting disclosure jointly effect to the economic performance.
EXPLANATION OF THE ENTREPRENEURSHIP SOUL TO YOUTH, AL AMIN MOSQUE, PERUM GRIYA SURABAYA ASRI, SUMBEREJO, PAKAL CITY OF SURABAYA Yanis Ulul Azmi; Pratiwi Dwi Karjati; Siti Asiah Murni
Journal of Community Service and Engagement Vol. 2 No. 5 (2022): October 2022
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v2i5.149

Abstract

Youthful entrepreneurship education is very much needed in this era. It is intended that children can have an entrepreneurial spirit, independence, and practice responsibility from an early age. Entrepreneurship education is usually given to subjects at school, however, here we want to instill the entrepreneurial spirit in mosque youth. A modern and educated society should not only be able to find work, but we should be able to create our own jobs and become entrepreneurs. Entrepreneurship can benefit yourself as well as others. It is hoped that the formation of an entrepreneurial spirit will be able to become a milestone for community change for the better. In this program we involve the youth of the Al Amin mosque. In addition to training children to be active, participatory, creative and innovative teenagers. Through this program, we hope that young people will also be able to be responsible and live independently.
DAMPAK TATA KELOLA PERUSAHAAN TERHADAP PELAPORAN KEUANGAN INTERNET PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Victor Pranata; Siti Asiah Murni
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.5852

Abstract

ABSTRAKTujuan dari penelitian ini ialah untuk menyelidiki bagaimana tata kelola perusahaan mempengaruhi Internet Financial Reporting (IFR). Metode Purposive sampling dipakai dalam penelitian ini dan untuk memilih sampel sebanyak  105 perusahaan manufaktur yaitu yang terdaftar di Bursa Efek Indonesia dan menerbitkan laporan tahunan di kedua situs web BEI. BEI dan website perusahaan menjadi sumber data penelitian. Metode analisis regresi linier berganda digunakan dalam penelitian ini. Hasil penelitian ini menyatakan komite audit dan firma audit (KAP) mempengaruhi Internet Financial Reporting (IFR). Variabel latar belakang pendidikan direksi, konsentrasi kepemilikan, atau dewan komisaris independen tidak dipengaruhi oleh Internet Financial Reporting (IFR).  ABSTRACTThe motivation behind this study is to research what corporate administration means for Internet Financial Reporting (IFR).In this study, a sample of 105 manufacturing businesses that were listed on the Indonesia Stock Exchange and published annual reports on both websites was chosen using the purposeful sampling method. The Indonesia Stock Trade and the organization's site are wellsprings of exploration information. This study employs multiple linear regression analysis methods. According to the findings of this research, audit committees and audit firms (KAP) have an impact on Internet Financial Reporting (IFR). Internet Financial Reporting (IFR) has no effect on the variables of directors' educational backgrounds, the concentration of ownership, or the independent board of commissioners.
MENINGKATKAN MINAT WIRAUSAHA MAHASISWA Siti Asiah Murni; Yanis Ulul Az'mi; Akhmad Zainuddin
Rural Development For Economic Resilience (RUDENCE) Vol. 2 No. 2 (2023): Vol. 2 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53698/rudence.v2i2.36

Abstract

ABSTRAK Keuangan merupakan salah satu unsur yang penting dimiliki oleh suatu sekolah agar setiap kegiatan operasional sekolah berjalan dengan baik. Pengelolaan keuangan secara umum sebenarnya telah dilakukan oleh semua sekolah. Pada sekolah-sekolah biasa yang daya dukung masyarakatnya masih tergolong rendah, pengelolaan keuangannya pun masih sederhana. Tujuan kegiatan pengabdian kepada masyarakat adalah pendampingan di dalam mengelola keuangan sampai dengan pelaporan keuangannya pada PG TK Islam Al-Amin. Metode yang digunakan dalam pengabdian masyarakat ini adalah metode ceramah dan pendampingan penyusunan laporan keuangan. Hasil pengabdian masyarakat bahwa pelaporan keuangan selama ini masih sederhana dan masih memerlukan pendampingan cara menyusun laporan keuangan yang sesuai dengan standar yang berlaku. ABSTRACT Finance is one of the important elements owned by a school so that every school operational activity runs well. In general, financial management has actually been carried out by all schools. In ordinary schools where the community's carrying capacity is still relatively low, financial management is still simple. The purpose of community service activities is assistance in managing finances up to financial reporting at PG TK Islam Al-Amin. The method used in community service is the lecture method and assistance in preparing financial reports. The results of community service show that financial reporting has so far been simple and still requires assistance in how to prepare financial reports in accordance with applicable standards.
Company Characteristics, Internet Financial And Sustainability Reporting And Company Performance James Tumewu; Siti Asiah Murni; Akhmad Zainuddin
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i2.5287

Abstract

This research aims to examine and analyze company characteristics and IFSR reporting on company performance. Company characteristics are measured using the board of commissioners, audit committee, industry type and company size, internet financial sustainability reporting (IFSR) is a type of voluntary expression, while company performance is measured using net profit margin (NPM). The research sample was 35 companies during 3 years of observation selected using purposive sampling, and the analysis technique used linear regression. The research results show that the board of commissioners and audit committee influence the company's performance, while the type of industry, internet financial and sustainability reporting and company size do not influence the company's performance.
DETERMINANTS OF GOVERNMENT OWNERSHIP, POLITICAL CONNECTIONS, PROFITABILITY, AND LEVERAGE ON SUSTAINABILITY REPORTING QUALITY IN PUBLIC COMPANIES IN INDONESIA Siti Asiah Murni; James Tumewu; Akhmad Zainuddin
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v6i2.4979

Abstract

This study aims to examine the effects of government ownership, political connections, profitability, and leverage on the quality of sustainability reporting in public companies in Indonesia, as well as the moderating role of firm size. Sustainability reporting serves as a crucial tool for companies to demonstrate transparency, accountability, and commitment to environmental, social, and governance (ESG) practices. The research adopts a quantitative approach with a causal-comparative design, and data were collected from 100 publicly listed companies on the Indonesia Stock Exchange (IDX) for the period 2020–2024 using purposive sampling. Secondary data were obtained from annual reports, sustainability reports, ESG databases, and company profiles. The results of multiple linear regression analysis show that government ownership and profitability have a significant positive effect on sustainability reporting quality, indicating that state-owned and financially strong companies are more motivated to produce transparent and comprehensive ESG disclosures. Conversely, political connections have a significant negative effect, suggesting that politically affiliated companies reduce transparency to minimize political risk exposure. Meanwhile, leverage does not have a significant effect, implying that debt levels are not a primary determinant of sustainability reporting quality in the Indonesian context. Furthermore, moderation analysis using PLS-SEM demonstrates that firm size strengthens the relationship between profitability and sustainability reporting quality. Large and profitable companies are more likely to prepare comprehensive sustainability reports due to greater resources and higher stakeholder pressures compared to smaller firms. This study contributes to the literature by integrating political, ownership, financial, and organizational factors in explaining sustainability reporting quality. The findings provide practical implications for regulators, investors, and corporate managers in designing effective ESG disclosure strategies and promoting transparency and accountability in public companies.
Co-Authors Akhmad Zainuddin Eva Wany James Tumewu James Tumewu Kholidiah , Pratiwi Dwi Karjati Rica Sih Wuryaningrum Sarwindah Sarwindah Victor Pranata Widi Hidayat Yanis Ulul Az'Mi Yanis Ulul Azmi Yundari, Yundari