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All Journal EL-MUHASABA Jurnal Analisis Bisnis Ekonomi Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Borobudur Accounting Review Jurnal Manajemen Bisnis Digital Terkini Jurnal Analisis Bisnis Ekonomi
Muji Mranani
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PEMANFAATAN SISTEM INFORMASI DENGAN PARTISIPASI PEMAKAI SEBAGAI VARIABEL MODERASI Mranani, Muji; Utami, Dwi
Jurnal Analisis Bisnis Ekonomi Vol 10 No 1 (2012): Volume 10, Nomor 1, April 2012
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.513 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ekspektasi kinerja, ekspektasi usaha, faktor sosial kepentingan dalam pemanfaatan sistem informasi dengan partisipasi pengguna sebagai variabel moderating. Dalam penelitian ini, sampel yang digunakan adalah perusahaan manufaktur yang berlokasi di Kabupaten Magelang. Pengambilan sampel menggunakan metode purposive sampling dan ada 40 responden. Alat analisis data menggunakan uji t, uji F, uji validitas, uji reliabilitas, dan Analisis regresi moderat. Hasil analisis regresi pengujian hipotesis pertama dan ketiga membuktikan pengaruh partisipasi pengguna dalam pengaruh moderating dari ekspektasi kinerja dan faktor sosial kepentingan dalam pemanfaatan sistem informasi. Hasil hipotesis kedua menunjukkan bahwa partisipasi pengguna dalam moderating harapan negatif mempengaruhi kepentingan penggunaan bisnis sistem informasi.
PENERAPAN METODE SAMPLING AUDIT DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN METODE SAMPLING AUDIT OLEH AUDITOR BI DI YOGYAKARTA Mranani, Muji
Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009
Publisher : Universitas Muhammadiyah Magelang

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Abstract

To obtain the adequate evidence, auditor does not have to test all existing transaction. Along of cost benefit consideration, it is impossible for auditor to test all transaction evidence. Based on this consideration; then in profession recognized widely that most evidence obtained using sampling. The limited audit sampling research motivated the writer to conduct this research. This research is a development from previous researches by Hall of et al. (2002) and Zarkasyi (1992). Researcher take auditor (BI) as research subjects because sampling problems in audit differ from the practice make an audit of the private sector (Arkin, 1982). The purpose of this research is portraying how sampling audit practice in BI and explore factors affecting the use of sampling method by auditors. The responses from 122 respondents show 70.5% respondents did not use the statistical sampling method. In nonstatistics sample selection method, two techniques which less get the support empirically namely haphazard and block sampling, in the second (32,6%) and third rank (11,6%). There is indication of selection bias mostly in the size measure and location. Most respondents (76,25%) answered that they did not get formal training in avoiding selection bias. But that way only 36,9% respondents replied they did not use the procedures to mitigate the selection bias. There are four factors which hypothesized affecting the method used in audit sampling. These factors are auditor perception to statistical sampling method, auditor perception to perceived audit risk, time pressure and experience. Result from logit regression test indicated that among four factors hypothesized, only perception factor to statistical sampling method is significantly influent to the method used in audit sampling.
Pengaruh Audit Capacity Stress, Auditor Spesialisasi Industri, Komite Audit, dan Alignment Effect terhadap Kualitas Audit Liya Zunita; Siti Noor Khikmah; Muji Mranani
Borobudur Accounting Review Vol. 2 No. 1 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.7025

Abstract

This study aims to examine and analyze the effect of audit capacity stress, auditor industry specialization, audit committee and alignment effect on audit quality. The population data used in this study is the annual report of the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 with purposive sampling method. Based on predetermined criteria, 129 samples were obtained from total 43 companies during 3 year research period. This research uses SPSS 25 analysis tool with logistic regression analysis. The results showed that audit capacity stress, industry specialization auditor, and audit committee had a positive effect on audit quality, while the alignment effect had no effect on audit quality.
Pengaruh Personal Background, Political Background, Pengetahuan Anggaran dan Akuntabilitas Terhadap Peran Anggota Dewan Perwakilan Rakyat Daerah (DPRD) dalam Pengawasan Keuangan Daerah Heni Sofi; Muji Mranani; Yulinda Devi Pramita
Borobudur Accounting Review Vol. 2 No. 2 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.7761

Abstract

Peran anggota DPRD dalam pengawasan keuangan daerah adalah salah satu aspek penting dalam rangka pelaksanaan otonomi daerah dan sangat besar peranya untuk mengontrol kebijakan keuangan daerah yang ekonomis, efisien, efektif dan akuntabel. DPRD mempunyai latar belakang pendidikan dan pekerjaan yang berbeda sebelum menjadi anggota DPRD, sehingga ketika mereka dipilih menjadi anggota DPRD, keterbatasan pengetahuan dan pengalaman ini akan menjadi kendala dalam melaksanakan fungsi pengawasan. Hal ini memerlukan waktu yang relatif lebih, lemahnya fungsi pengawasan dan akuntabilitas merupakan faktor yang mempengaruhi kinerja anggota DPRD dalam pengawasan keuangan daerah dipengaruhi oleh sistem secara pribadi. Penelitian ini bertujuan untuk menguji secara empiris dan menganalisis pengaruh personal background, political background, pengetahuan anggaran dan akuntabilitas terhadap peran anggota DPRD dalam pengawasan keuangan daerah. Populasi penelitian adalah anggota DPRD Kabupaten dan Kota Magelang. Teknik pengambilan sampel dalam penelitian ini yaitu non probability sampling dengan jenis sampel jenuh diperoleh sampel sebanyak 72 sampel anggota DPRD Kabupaten dan Kota Magelang. Hasil penelitian menunjukkan bahwa political background dan akuntabilitas berpengaruh positif terhadap peran anggota DPRD dalam pengawasan keuangan daerah, sedangkan personal background dan pengetahuan anggaran tidak berpengaruh terhadap peran anggota DPRD dalam pengawasan keuangan daerah. Peran DPRD dalam menjalankan fungsi pengawasan harus dioptimalkan, hal ini dilakukan untuk mengetahui dan mengidentifikasi dengan jelas alokasi dana dalam anggaran pemerintah daerah dengan harapan agar tidak terjadi penyelewengan pada saat pelaksanaan anggaran dan menghasilkan kinerja yang baik dalam pengawasan keuangan daerah.
Pengaruh pengendalian internal, moralitas individu, ketaatan aturan akuntansi, personal culture dan asimetri informasi terhadap kecurangan akuntansi Sandra yulia Puspitasari; Muji Mranani; Naufal Afif
Borobudur Accounting Review Vol 3 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.8795

Abstract

Abstrak Di Indonesia, kasus kecurangan akuntansi menjadi masalah serius karena kasus kecurangan akuntansi terus meningkat setiap tahunnya. Penelitian ini dilakukan untuk menguji pengaruh pengendalian internal, moralitas individu, ketaatan aturan akuntansi, personal culture dan asimetri informasi terhadap kecurangan akuntansi pada OPD Kabupaten Magelang. Penelitian ini merupakan penelitian kuantitatif. Sumber data dalam penelitian ini menggunakan data primer yang diperoleh melalui kuesioner. Teknik pengambilan sampel dalam penelitian ini menggunakan Teknik purposive sampling, sehingga sampel penelitian diperoleh sebanyak 66 responden yang merupakan pegawai bagian keuangan/akuntansi pada OPD Kabupaten Magelang. Penelitian ini menggunakan Teknik analisis kuantitatif dengan aplikasi IBM SPSS versi 20 yang meliputi uji statistik deskriptif, uji validitas, uji reliabilitas, Analisa regresi linear berganda, uji koefisien determinan (adjusted R²), uji F (goodness of fit test), uji statistik t (t-test). Berdasarkan pengujian yang telah dilakukan, hasil penelitian menunjukkan bahwa moralitas individu dan asimetri informasi berpengaruh positif terhadap kecurangan akuntansi, sementara ketaatan aturan akuntansi, dan personal culture berpengaruh negatif terhadap kecurangan akuntansi, dan Pengendalian internal internal tidak berpengaruh terhadap kecurangan akuntansi Kata Kunci: Pengendalian Internal; Moralitas Individu; Ketaatan Aturan Akuntansi; Personal Culture; Asimetri Informasi; Kecurangan Akuntansi
The The Influence of Sharia Commercial Bank Financing on Profitability Indrayanti, Shania Pasha; Mranani, Muji; Dewi, Veni Soraya
Proceedings of Universitas Muhammadiyah Yogyakarta Graduate Conference Vol. 3 No. 1 (2023): Crafting Innovation for Global Benefit
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/umygrace.v3i1.606

Abstract

Introduction - The theme of this research is the effect of financing on the profitability of Islamic Commercial Banks. Profitability is the company's ability to generate profits with all the capital owned by the company. Companies or banks that have a high rate of return on investment use relatively small debt because the high rate of return allows the company to finance most of its internal funding.Objective – This research was conducted with the aim of analyzing the effect of mudharabah, musyarakah, murabahah, istishna'dan ijarah financing on profitability in Islamic commercial banks registered with OJK for the 2017-2021 period Methodology - This research uses quantitative research. The data used is secondary data obtained from the annual financial reports of Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2017-2021 period. The number of samples used was 28 samples obtained using purposive sampling method. The analysis technique used is multiple linear regression with the help of the SPSS 25 program. Findings - The research results obtained show that the financing variables mudharabah, murabaha and ijarah have no effect on profitability, while musyarakah and istishna' variables have a negative effect on profitability. Implications - The results of this study are expected to improve banking performance from financial and non-financial aspects.
Analisis Determinan Pencegahan Fraud Pengelolaan Dana Desa dengan Moralitas sebagai Moderasi Putri, Hanah Ladhinah; Yuliani, Nur Laila; Mranani, Muji; Anisa, Friztina
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 15, No 1 (2024): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v15i1.21344

Abstract

Purpose: This study aims to test empirically and analyze the effect of competence, internal control systems, religiosity, and whistleblowing on fraud prevention in managing village funds with morality as a moderating variable. Method: The research sample was village officials in Secang District, Magelang Regency using the purposive sampling method and obtained 78 respondents, while for testing the hypothesis using moderated regression analysis. Results: The results showed that competence had a positive effect on fraud prevention in managing village funds and religiosity had a negative effect on fraud prevention in managing village funds. Meanwhile, the internal control system and whistleblowing have no effect on fraud prevention in managing village funds. Morality strengthens the influence of religiosity on fraud prevention while morality weakens the influence of competence on fraud prevention in village fund management. However, morality does not moderate the influence of internal control system variables and whistleblowing on the prevention of village fund management fraud. Implications: This research is expected to add to knowledge, insight, and empirical evidence and can be a reference for further research on fraud prevention in village fund management. In addition, it is hoped that this will provide additional information and input to encourage the Village Government to improve fraud prevention in managing village funds Novelty: This research builds on previous research by adding a whistleblowing variable which is expected to improve performance and prevent fraud.
Nilai perusahaan berdasarkan struktur modal dan kinerja keuangan Maymunatul, Novia; Dewi, Veni Soraya; Mranani, Muji
Borobudur Accounting Review Vol 4 No 1 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.11678

Abstract

Progress in the business world is marked by competition between companies. This causes companies to compete in increasing company value. The aim of this research is to test and analyze capital structure, profitability and liquidity on company value which is supported by Signal Theory so that multiple linear regression analysis is appropriate to use. The research sample is garment and textile companies listed on the Indonesia Stock Exchange which fulfill purposive sampling with an observation period of 2018-2022. The research results found that capital structure and profitability have no effect on company value, but liquidity can increase company value. The implications of this research are expected to provide input to management in making capital structure management policies and strategies for increasing profitability and liquidity ratios which can increase company value.
Pengaruh Kemampuan Kerja dan Motivasi Kerja Terhadap Daya Saing UMKM di DIY Ida Uliyah; Muji Mranani
Jurnal Manajemen Bisnis Digital Terkini Vol. 1 No. 3 (2024): Juli : Jurnal Manajemen Bisnis Digital Terkini (JUMBIDTER)
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumbidter.v1i3.317

Abstract

The growth of MSMEs cannot be separated from the competitiveness of products between MSME actors. Competitiveness is an important factor in the success of MSMEs themselves. Several factors that can affect competitiveness include Work Ability and Work Motivation. Both variables are very important in increasing competitiveness which can then accelerate the growth of MSMEs. This study uses the PLS 3.0 Data Analysis method. The results of the study showed that work ability has a positive effect on Competitiveness, while Work Motivation does not affect the Competitiveness of MSMEs in DIY.
INFORMASI KEUANGAN DAN NON KEUANGAN TERHADAP OPINI AUDIT GOING CONCERN Sasi, Dwi Ambar; Mranani, Muji
Jurnal Analisis Bisnis Ekonomi Vol 9 No 1 (2011)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk menguji apakah informasi keuangan dan non keuangan berpengaruh terhadap opini audit going concern. Melalui metode pengambilan sampel dengan teknik purposive sampling, diperoleh sampel 85 perusahaan yang terdaftar di Bursa Efek Indonesia. Alat analisis data dalam pengujian hipotesis dilakukan dengan regession logistik. Hipotesis diuji dengan menggunakan uji t yang menyimpulkan bahwa variabel dengan nilai probabilitas di bawah 0,05 adalah ADTR (audit mutu), PRIOP (opini audit tahun sebelumnya), debt default Z68 (kondisi keuangan Model Altman), Z93 (kondisi keuangan Revisi Altman) PROFIT (rasio profitabilitas) berpengaruh signifikan terhadap opini audit going concern, sedangkan variabel dengan nilai probabilitas di atas 0,05 adalah US (Opinion Shooping), ZXMIN (kondisi keuangan Model Zmijeksi), ZSPRINT78 (kondisi keuangan Model Spingate), SALGR (pertumbuhan perusahaan), LQ (rasio likuiditas), SOL (rasio solvabilitas), tidak berpengaruh signifikan terhadap opini audit going concern. Hasil ini menunjukkan bahwa variabel dependen dijelaskan oleh variabel independen adalah 86% dan 14% sisanya dijelaskan oleh variabel lain di luar model penelitian.
Co-Authors Anisa, Friztina Bayu Sindhu Raharja Deliana, Hadianti Deliana, Hadianti Dwi Ambar Sasi Dwi Utami Farida - Hendriawan, Rudi Hendriawan, Rudi Heni Sofi Ida Uliyah Indrayanti, Shania Pasha Intan Dwi Karyati, Intan Dwi Liya Zunita Maymunatul, Novia Muhammad Yusron Maulana El-Yunusi Naufal Afif Nur Laila Yuliani Pujiyati, Darmi Pujiyati, Darmi Putri, Hanah Ladhinah Sandra yulia Puspitasari Siti Alfiah Siti Noor khikmah Siti Noor Khikmah Veni Soraya Dewi Waharini, Faqiatul Mariya Waharini, Faqiatul Mariya Yulinda Devi Pramita