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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

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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.
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. 1 (2024): Januari: 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.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEANDALAN DAN TIMELINESS PELAPORAN KEUANGAN PADA BADAN LAYANAN UMUM (STUDI EMPIRIS DI KOTA MAGELANG, SALATIGA DAN SEMARANG) Deliana, Hadianti; Mranani, Muji
Jurnal Analisis Bisnis Ekonomi Vol 12 No 2 (2014)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk menguji faktor-faktor yang berpengaruh terhadap keandalan dan timeliness pelaporan keuangan. Data dalam penelitian ini adalah data primer yang diperoleh dengan menyebarkan kuesioner secara langsung kepada responden, pegawai bagian keuangan Badan Layanan Umum Kota Magelang, Salatiga, dan Semarang. Metode pengambilan sampel dengan menggunakan purposive sampling. Alat uji yang digunakan dalam penelitian ini adalah analisis jalur (path analysis). Hasil penelitian menunjukkan pemanfaatan teknologi berpengaruh positif terhadap keandalan pelaporan keuangan, sedangkan sumber daya manusia, pengendalian intern akuntansi, komitmen organisasi dan perangkat pendukung tidak berpengaruh positif terhadap keandalan pelaporan keuangan. Sedangkan sumber daya manusia, dan pengendalian intern akuntansi berpengaruh positif terhadap timeliness pelaporan keuangan, sedangkan pemanfaatan teknologi informasi, komitmen organisasi, dan perangkat pendukung tidak berpengaruh positif terhadap timeliness pelaporan keuangan.
PEMAHAMAN , KUALITAS LAYANAN , SANKSI KETEGASAN , DAN STRATEGI AUDIT RANDOM KEPATUHAN PAJAK Alfiah, Siti; Mranani, Muji
Jurnal Analisis Bisnis Ekonomi Vol 11 No 2 (2013)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh pemahaman, kualitas layanan, sanksi ketegasan, dan strategi audit random kepatuhan pajak pengusaha dan UKM di Kabupaten Temanggung dan Kabupaten Magelang. Data yang digunakan dalam penelitian ini adalah data primer berdasarkan kuesioner yang dibagikan kepada para pengusaha dan UKM di Kabupaten Magelang sebagai responden dalam penelitian ini. Metode pengambilan sampel menggunakan convinience sampling. Analisis data menggunakan deskriptif uji statistik, data uji kualitas terdiri dari validitas dan uji reliabilitas serta pengujian hipotesis menggunakan analisis regresi berganda dengan SPSS versi 16. Hasil pengujian menunjukkan bahwa kualitas pemahaman tidak berpengaruh pada kepatuhan pajak, kualitas kualitas pelayanan tidak berpengaruh pada kepatuhan pajak, denda pajak ketegasan berpengaruh pada kepatuhan pajak, dan pengaruh strategis audit random pada kepatuhan pajak.
CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA PERUSAHAAN TERHADAP RETURN SAHAM YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX Hendriawan, Rudi; Mranani, Muji; Raharja, Bayu Sindhu
Jurnal Analisis Bisnis Ekonomi Vol 14 No 2 (2016)
Publisher : Universitas Muhammadiyah Magelang

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Corporate Social responsibility dan Kinerja Perusahaan terhadap Return Saham. Variabel yang digunakan dalam penelitian ini adalah Corporate Social responsibility yang diukur dengan menggunakan Corporate Social Responbility Disclosure Index, Kinerja Perusahaan yang diukur dengan menggunakan Return on Equity (ROE) dan Return on Asset (ROA). Penelitian ini menggunakan sampel yang berasal dari perusahaan-perusahaan yang terdaftar di Jakarta Islamic Index (JII) sektor pertambangan, perkebunan, properti dan real estate di Bursa Efek Indonesia. Sampel penelitian ini ditentukan dengan metode purposive sampling. Jenis data yang digunakan adalah data sekunder dan metode analisis yang digunakan adalah regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa secara simultan Corporate Social responsibility dan Kinerja Perusahaan tidak berpengaruh terhadap Return Saham, sedangkan secara parsial Corporate Social responsibility dan Kinerja Perusahaan tidak berpengaruh terhadap Return Saham.
Co-Authors Afif, Naufal Anisa, Friztina Bayu Sindhu Raharja Deliana, Hadianti Deliana, Hadianti Devi Pramita, Yulinda Dwi Ambar Sasi Dwi Utami Farida - Hendriawan, Rudi Hendriawan, Rudi Ida Uliyah Indrayanti, Shania Pasha Intan Dwi Karyati, Intan Dwi Maymunatul, Novia Nur Laila Yuliani Pujiyati, Darmi Pujiyati, Darmi Puspitasari, Sandra yulia Putri, Hanah Ladhinah Siti Alfiah Siti Noor khikmah Sofi, Heni Veni Soraya Dewi Waharini, Faqiatul Mariya Waharini, Faqiatul Mariya Zunita, Liya