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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) Journal of Information Systems Engineering and Business Intelligence Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Bisnis Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal AKSI (Akuntansi dan Sistem Informasi) SEIKO : Journal of Management & Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan YUME : Journal of Management SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan GEMA EKONOMI Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Sinteks Jurnal Akuntansi Indonesia Warta Pendidikan : Jurnal Pendidikan dan Budaya Al-Iqtishod : Jurnal Ekonomi Syariah Akuntansi dan Teknologi Informasi Journal of Social Research International Journal of Humanities Education and Social Sciences Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Journal of Public and Business Accounting Jurnal Akuntansi Manado (JAIM) Enrichment: Journal of Multidisciplinary Research and Development Blantika : Multidisciplinary Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis E-JURNAL AKUNTANSI Ulil Albab

Umi Muawanah

Universitas Gajayana Malang

Author-ID : 322404

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Profitabilitas dan Kepemilikan Institusional Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi Pada Perusahaan Property dan Real Estate di BEI Periode 2015-2018 Tatas Ridho Nugroho; Umi Muawanah; Djuni Farhan
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 2 (2020): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v3i2.831

This research aims to determine and analyze the effect of profitability and institutional ownership on firm value with capital structure as a moderating variable in Property and Real Estate Companies on the IDX for the 2015-2018 period. This research is a quantitative research. The data source used is the data source. secondary. data is obtained indirectly and through intermediary media. The type of data used in this research is external data in the form of time series data. The data in this study are in the form of annual reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The population in this study were 48 companies. The sampling technique was done by using purposive sampling technique, the number of companies used as a sample was 25 companies and the data obtained were 100 data. Data analysis was performed through the SPSS program. The data analysis methods used were: descriptive statistical test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the profitability variable proxied using ROE (Return on Equity) has an effect on firm value, institutional ownership variable has no effect on company value, profitability and institutional ownership variables jointly affect firm value, capital structure variable can moderate and strengthening the relationship between profitability to firm value and capital structure variables are unable to moderate the relationship between institutional ownership and property and real estate company value listed on the Indonesia Stock Exchange for the period 2015-2018.

Intellectual Capital Effect on Corporate Value with Productivity as a Moderation Variables in Banking Sector Companies Registered in Indonesia Stock Exchange for 2016-2019 Badar Ilahi; Umi Muawanah; Oyong Lisa
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.1107

Firm value is the investor's perception of the company's success rate which is often associated with stock prices. The high share price will create high company value, so that trust will be able to increase confidence in the company's current and future performance.The research objectives are: i) to describe the effect of the components of intellectual capital (VAHU, VACA and STVA) on firm value in banking sector companies; ii) to describe the effect of the interaction of intellectual capital components (VAHU, VACA and STVA) with productivity on firm value in the banking sector.This research is a survey research using descriptive research type (explanatory research). The sample used is 37 companies from the banking sector listed on the IDX for the 2016-2019 period.The results showed that: (i) the components of the Intellectual Capital (IC) VAHU and VACA had no effect on firm value. (ii) The IC component (STVA) has a negative effect on firm value, so it is concluded that STVA does not have a significant effect on firm value and will in fact drive down firm value. (iii) The interaction between productivity and the VAHU and VACA variables has a positive and significant effect on firm value. (iv) The interaction between productivity and the STVA variable has no effect on firm value.

Pengaruh Modal Kerja Terhadap Profitabilitas Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2019 Umi Muawanah
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i2.1402

Sebagai upaya Perusahaan agar mampu bertahan dibutuhkan untuk selalu inisiatif, kreatif, dan inovatif dengan tujuan meningkatkan efisiensi dan produktifitas dalam upaya memenangkan pasar dan untuk selalu menyesuaikan diri terhadap segala macam perubahan-perubahan yang akan terjadi di masa yang akan datang baik kondisi perekonomian, peraturan pemerintah, kondisi konsumen, maupun kondisi pesaing. Oleh sebab itu perusahaan harus tumbuh, berjalan serta membangun manajemennya secara konsepsional dan sistematis melalui pemanfaat sumber daya yang dimiliki perusahaan. Penelitian ini bertujuan untuk mengetahui Untuk mengetahui pengaruh serta besarnya pengaruh modal kerja yang diproksikan dengan sales growth ratio, financial debt ratio, fixed financial assets ratio, inventories turnover ratio, receivable turnover ratio terhadap return on total assets ratio pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia secara simultan dan parsial, dan variabel yang paling pengaruh . Hasil penelitian menunjukkan bahwa Sales Growth Ratio tidak berpengaruh secara parsial terhadap Profitabilitas, Financial Debt Ratio berpengaruh secara parsial terhadap Profitabilitas. Fixed Financial Assets Ratio tidak berpengaruh secara parsial terhadap Profitabilitas. Receivable Turnover Ratio tidak berpengaruh secara parsial terhadap Profitabilitas Financial Debt Ratio tidak berpengaruh secara parsial terhadap Profitabilitas. Modal Kerja yang diproksikan dengan variabel Sales Growth Ratio, Financial Debt Ratio, Fixed Financial Assets Ratio, Inventories Turnover Ratio, dan Receivable Turnover Ratio berpengaruh simultan terhadap profitabilitas. Modal kerja yang diproksikan dengan Sales Growth Ratio, Financial Debt Ratio, Fixed Financial Assets Ratio, Inventories Turnover Ratio, dan Receivable Turnover Ratio berpengaruh simultan terhadap profitabilitas secara simultan (bersama-sama) berpengaruh terhadap variabel profitabilitas (Y) sebesar 24,4% (kurang dari 50%).

Determining Factors in Application of Green Accounting at Public Hospitals Muhammad Hasyim Ashari; Umi Muawanah; Oyong Lisa
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 6 (2022): IJHESS-JUNE 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v1i6.160

Abstract The application of green accounting in public hospitals (RSUs) in Malang Raya must be based on financial, social and environmental activities, as a form of economic, social and environmental responsibility. This of course requires management's understanding of green accounting, and hospital management work experience, as well as considering the organizational size of the hospitals. The purpose of this study was to analyze and determine the effect of management's understanding of green accounting, organizational size and work experience either partially or simultaneously on the application of green accounting in public hospitals in Malang Raya, as well as the percentage level of the influence of research variables on the application of green accounting at public hospitals in Malang. This survey research uses a multivariate correlation approach, namely causal correlation using linear regression test. The variables used are management's understanding of green accounting, organizational size, and work experience as the independent variable and the application of green accounting as the dependent variable. The sampling method used is probability sampling with stratified sampling, so that 36 research samples were collected from a population of 40 RSUs. The novelty of this research is the addition of work experience variables, in addition to the variables of management's understanding of green accounting and the size of the general hospital organization. The results showed that simultaneously, the variables of management's understanding of green accounting, organizational size and work experience had an effect on the application of green accounting in public hospitals in Malang Raya. In fact, the effect of the variable management understanding of green accounting, organizational size and work experience on the application of green accounting variable is 38.5% and the remaining 61.5% is influenced by other variables besides the variables in this study. However, partially the variables of management's understanding of green accounting and organizational size that affect the application of green accounting in public hospitals in Malang Raya, while the work experience variable does not affect the application of green accounting in public hospitals in Malang Raya.

Perilaku Auditor dalam Situasi Konflik Audit: Peran Locus of Control, Komitmen Profesi dan Kesadaran Etis Umi Muawanah; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 4, No 2 (2001): JRAI May 2001
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.55

In general, the objective of this study was to determine the interaction effects of personality variables and cognitive style on the behavior of auditor in an audit conflict situation. In particular, this study examined the moderating effect of ethical awareness on relationship between locus of control as well as professional commitment and auditors’ response in an audit conflict situation i.e. auditors’ ability to resist or to accede clients’ presures. The study used data collected through mail survey from seventy five experienced auditors from a sample of CPA firms. The questionaire list sent to each respondent was designed to provide data on four variables: locuc of control, professional commitment, ethical awareness, and auditors’ response in an audit conflict situation. The data were analysed using multiple regression technique.The analysis found that ethical awareness moderated the relationship between personality variables (i.e. locus of control and professional commitment) and auditors’ response in an audit conflict situation. These finding supported the previous research results and literature of behavioral accounting arguing that the interaction between personality variable and cognitive style affect the behavior in decision making, included ethical decision making.Result of this study implied that the explicit recognition of both personality variables (i.e. locus of control and professional commitment) and ethical awareness as cognitive style variable provides a better explanation for audit practice in an auditors’ ethical decision making. Other implications for audit practice were also considered. In addition, to understand the result and implication, constrain and limitations of this study should be carefully though about and for this reason, the study also proposes the directions for future research in the area.

Dampak penerapan GSG dimediasi reputasi sekolah terhadap kinerja SMK Swasta di Kota Malang Anak Agung Rai Susilawathi; Umi Muawanah; Ahmad Ahmad
Jurnal Ekonomi Modernisasi Vol. 17 No. 1 (2021): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Vocational Education is a level of education that develops students' abilities to carry out certain types of work. Vocational High Schools have many expertise programs that adapt to the needs of the existing world of work. Good School Governance (GSG) is very much needed in improving school performance, especially vocational high schools in order to be able to improve school quality. The research objectives were to analyze the effect of GSG on school reputation, to analyze the effect of GSG on school performance, to analyze the effect of school reputation on school performance. This research is a quantitative study that describes the impact of the implementation of GSG mediated by the reputation of the school on the performance of private vocational high schools in Malang. The data used are primary data from 43 private vocational high schools in Malang. The sampling technique used non-probability sampling techniques, namely saturated sampling, with the principal respondents of private vocational high schools in Malang City. Data were analyzed using Path Analysis. The results showed that GSG had a significant effect on school reputation, GSG had a significant effect on school performance, school reputation had a significant effect on school performance, GSG had a significant effect on school performance mediated by school reputation.

Komitmen pimpinan sebagai moderasi pengaruh good school governance terhadap kinerja sekolah Iin Indah Novitasari; Rosidi Rosidi; Umi Muawanah
Jurnal Ekonomi Modernisasi Vol. 18 No. 1 (2022): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This study aims to analyze the effect of Good School Governance on school performance, analyze the effect of leadership commitment on school performance and the moderating role of leadership commitment on the effect of good school governance on school performance. The research approach uses quantitative methods, the research sample of the principals of Kindergarten institutions in Turen District, Malang Regency as many as 46 respondents. The analytical method used is Moderated Regression Analysis (MRA). The research findings indicate that Good School Governance has a significant influence on school performance, leadership commitment has a significant influence on school performance, the interaction of leadership commitment and Good School Governance has a significant influence on school performance. In terms of managerial implications, the practice of Good School Governance is positively related to school performance and leadership commitment as a moderating variable in an effort to improve school performance and quality. In particular, the commitment of the leadership as a manager, as a leader and the right decision maker to achieve a goal that must be developed and improved.

Stewardship Theory di antara hubungan corporate risk, kompensasi eksekutif, karakteristik eksekutif, dan kepemilikan saham pemerintah terhadap tax avoidance Rahmad Efendi; Umi Muawanah; Kohar Adi Setia
Jurnal Ekonomi Modernisasi Vol. 18 No. 1 (2022): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

This research expected to understand the effect of corporate risk as measured by the standard deviation of EBITDA divided by total assets, executive compensation, executive characteristics as proxied by age and executive education and government share ownership on tax avoidance (ETR). The research sample of state-owned enterprises found on the official website bumn.go.id, was selected using the purposive sampling method, and 31 state-owned enterprises were obtained as observation data that met the sample criteria. The analysis to examine the effect of each independent variable on the dependent uses Multiple Regression. The results of the study state that corporate risk has a significant influence on tax avoidance, however, the results of this research are different when the researcher tries to exclude state-owned companies that are subject to final income tax from the research sample. From the results of this study, it was found that corporate risk has no effect on tax avoidance. executive compensation, executive characteristics of government share ownership have no effect on tax avoidance. Further research can use financial ratios, company age or other proxies that may affect tax avoidance. In addition, future researchers are expected to use private companies as a comparison of tax avoidance practices.

KETERKAITAN UKURAN ORGANISASI DAN PEMAHAMAN MANAJEMEN TERHADAP PENERAPAN AKUNTANSI HIJAU (GREEN ACCOUNTING) Muhammad Hasyim Ashari; Umi Muawanah; Oyong Lisa
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 1 (2020): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

It is necessary to apply green accounting to public hospitals based on financial, social and environmental activities, as a form of economic responsibility (profit), social responsibility (people), and environmental responsibility (planet). The purpose of this study was to analyze and determine the effect of organizational size and management understanding of green accounting, either partially or simultaneously on the implementation of green accounting in public hospitals in Malang Raya, as well as the percentage level of the influence of these two variables on the implementation of green accounting in public hospitals in Malang Raya. This research is a quantitative study with a correlational approach. The population of 40 public hospitals spread across Malang District, Malang City, and Batu City. The sampling method uses probability sampling and snowball sampling. The sample used as many as 35 public hospitals. Data collection using a survey questionnaire using a 7 point likert scale. The novelty in this research is the implementation of green accounting based on economic responsibility, social responsibility, and environmental responsibility, using organizational size variables by considering public hospitals have different types, and using management understanding variables about green accounting. The results showed that the size of the organization and management's understanding of green accounting influence the implementation of green accounting in public hospitals in Malang Raya either partially or simultaneously. The influence of organizational size and management's understanding of green accounting on the implementation of green accounting is 33,9 %, and the remaining 66,1 % is influenced by other variables besides the two variables.

Pengaruh Komitmen Dan Semangat Kerja Terhadap Efektivitas Di Masa Covid-19 Serta Dampaknya Pada Kepuasan Guru Tk Bina Bangsa Mustika Sembuluh Supinah Supinah; Dyah Sawitri; Umi Muawanah
SEIKO : Journal of Management & Business Vol 4, No 3 (2022)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i3.2519

Tujuan penelitian ini adalah: (i) mendeskripsikan pengaruh komitmen dan semangat kerja terhadap efektivitas kerja guru TK Bina. PT Mustika Sembuluh Bangsa selama masa covid-19; (ii) mendeskripsikan pengaruh komitmen dan semangat kerja terhadap kepuasan kerja Guru TK PT Mustika Sembuluh selama masa Covid-19; (iii) mendeskripsikan pengaruh komitmen dan semangat kerja Guru TK Sepuluh PT Mustika selama masa covid-19 dan; (iv) mendeskripsikan pengaruh komitmen dan semangat kerja terhadap efektivitas selama masa Covid-19 dan dampaknya terhadap kepuasan kerja Guru TK PT Mustika Sembuluh selama masa Covid-19. Jenis penelitian ini adalah penelitian eksplanatori. Pengambilan sampel dilakukan dengan menggunakan pendekatan “non-probability sampling”, dengan metode purposive sampling, terutama dengan jenis “judgment sampling”, yaitu sampel yang diambil berdasarkan pertimbangan tertentu. Subyek penelitian ini sebanyak 37 responden. : Hasil penelitian dapat dilakukan dengan data primer, yaitu data yang diperoleh langsung dari objek penelitian. Data primer ini dapat diperoleh dengan cara: Kuesioner, yaitu pengumpulan data melalui daftar pertanyaan (kuesioner) yang telah disusun untuk diisi oleh responden. Hasil penelitian menunjukkan bahwa (i) Komitmen dan etos kerja berpengaruh signifikan terhadap efektivitas kerja Guru TK Bangsa PT Mustika Sembuluh selama masa covid-19. (ii) Komitmen dan etos kerja berpengaruh signifikan terhadap kepuasan kerja Guru TK Bina Bangsa PT Mustika Sembuluh selama masa covid-19. (iii) Komitmen dan etos kerja tidak berpengaruh signifikan terhadap Guru TK PT Mustika Sembuluh Bina Bangsa selama masa covid-19. (iv) Komitmen, etos kerja, efektifitas selama covid-19 serta dampaknya terhadap kepuasan kerja berpengaruh signifikan terhadap Guru TK Bina Bangsa PT Mustika Sembuluh. Kata Kunci : Komitmen, Semangat Kerja, Efektivitas, Covid-19

Co-Authors A Halim Abdul Halim Ahmad Ahmad Ahmad Dahlan Anang Febita Kurniawan Andriyan Nurman Effendi Ardhia, Olivia Maharani Arinda, Jeny Arum, Winar Sekar Ashari, Muhammad Hasyim Astutik Badar Ilahi Bella, Bella Cahyandari, Nurmala Christy Desta Pratama Dewi Siswanti Diamastutik, Erlina Djuni Farhan Dolok Saribu, Alfriado Leonard Noprian Dyah Sawitri Eko Cahyo Purwanto Endah Zuraidah Endang Suswati Erin Hartutik Erlina Diamastutik Ernani Hadiyati Fatah Yasin, Eko Ferdian Hendrasto Fitrilia Farida S Gita Purwanda Gunadi Hartutik, Erin hary wijayanto, yudha Heriyadi Heriyadi Humaidi Humaidi Huspiani Huspiani I Made Rian Diana Kartika Iin Indah Novitasari Imam Wahyudi Inaq, Maria Magdalena Iwan Hari Wibowo Khohar Adi Kohar Adi Setia Kohar Adi Setia Kohar Adisatya Kurniawan, Anang Febita Lilik Farida Luky Adrianto LUSSY WIDIA ASMARANINGTYAS Martha Layuk Ada Maulana Firdaus, Maulana Meyla Nur Vita Sari Mitha Endah Aprilia Mubariq Ahmad Muhammad Hasyim Ashari Muhammad Hasyim Ashari Muhardi Muhardi Mustiadi Mustiadi Nanda putri aprilianti Ni Made Susilawathi Nirmala Rahayu Luksanti Nur Aini Nur Indriantoro Nurmala Cahyandari Nurul Hayati Oktariza, Wawan Oyong Lisa Parhanuddin Parhanuddin Pratamasari, Frinta Putra Djaja Tatipang, Hendra Qurrotul Aini Rachmawati Prasetyoning Basuki Radityo Pramoda Rahmad Efendi Ramadhan, Andrian Rizkyatul Khoiriyah Rosidi Rosidi Rosidi Rosidi Rosidi Salmukin Salmukin Setia, Kohar Adi Setiyo Hadi Santoso Siti Arifah Soejarwo, Permana Ari Sonny Koeshendrajana Sugiyanti Sugiyanti Sulistiawati Sulistiawati Supinah Supinah Tambunan, Marlina T. E Taryono Tatas Ridho Nugroho Tono Suwartono Tri Wiji Nurani Wibowo, Iwan Hari Wini - Trilaksani Witomo, Cornelia Mirwantini Zakky Ibrahim

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