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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) J-MAS (Jurnal Manajemen dan Sains) 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 Jurnal Informatika Ekonomi Bisnis International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi The Indonesian Journal of Accounting Research JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Sinteks Jurnal Akuntansi Indonesia International Journal of Environmental, Sustainability, and Social Science 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) Journal of Educational Management Research Jurnal Informatika Ekonomi Bisnis Enrichment: Journal of Multidisciplinary Research and Development Journal of Economics and Management Scienties Riwayat: Educational Journal of History and Humanities Journal of Economics and Public Health Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis International Journal of Contemporary Sciences (IJCS) JAS (Jurnal Akuntansi Syariah) E-JURNAL AKUNTANSI Ecoducation Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Umi Muawanah
Universitas Gajayana Malang
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 Library & Information Science Mathematics Public Health Social Sciences Other

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The The Influence of Family Ownership on Dividend Policy Moderated by Corporate Governance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019 Fitrilia Farida S; Muawanah, Umi; Setia, Kohar Adi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.842

Abstract

This study examines the influence of family ownership on dividend policy, moderated by corporate governance practices. Family ownership, a dominant structure in Indonesian companies, prioritizes family welfare and often leads to agency conflicts, particularly Type II agency conflicts between majority family shareholders and minority shareholders. Using a sample of manufacturing companies listed on the Indonesia Stock Exchange, this research analyzes the relationship between family ownership and the dividend payout ratio while incorporating corporate governance mechanisms as a moderating variable. Corporate governance is proxied by board independence, institutional ownership, and board size to enhance transparency and reduce conflicts of interest.The findings reveal that family ownership has a positive but insignificant effect on dividend policy. However, corporate governance mechanisms significantly enhance dividend policy by balancing the interests of majority and minority shareholders, reducing moral hazard, and improving monitoring processes. This study contributes to understanding how governance structures mediate the relationship between ownership concentration and financial policy, providing valuable insights for stakeholders in developing effective governance frameworks.
The The Influence of Family Ownership on Dividend Policy Moderated by Corporate Governance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019 Fitrilia Farida S; Muawanah, Umi; Setia, Kohar Adi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.842

Abstract

This study examines the influence of family ownership on dividend policy, moderated by corporate governance practices. Family ownership, a dominant structure in Indonesian companies, prioritizes family welfare and often leads to agency conflicts, particularly Type II agency conflicts between majority family shareholders and minority shareholders. Using a sample of manufacturing companies listed on the Indonesia Stock Exchange, this research analyzes the relationship between family ownership and the dividend payout ratio while incorporating corporate governance mechanisms as a moderating variable. Corporate governance is proxied by board independence, institutional ownership, and board size to enhance transparency and reduce conflicts of interest.The findings reveal that family ownership has a positive but insignificant effect on dividend policy. However, corporate governance mechanisms significantly enhance dividend policy by balancing the interests of majority and minority shareholders, reducing moral hazard, and improving monitoring processes. This study contributes to understanding how governance structures mediate the relationship between ownership concentration and financial policy, providing valuable insights for stakeholders in developing effective governance frameworks.
Strategies to Improve Taxpayer Compliance through Regional-Based Supervision Activities at KPP Pratama Pasuruan Arinda, Jeny; Hadiyati, Ernani; Muawanah, Umi
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 5 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i5.9122

Abstract

This study analyzes the implementation of region-based supervision at the Pratama Tax Service Office (KPP Pratama) Pasuruan with the objective of improving taxpayer compliance and revenue realization. Employing a qualitative research approach, data were collected through interviews with tax officials and taxpayers, open-ended questionnaires, observations, and document reviews. The analysis combined descriptive thematic methods with SWOT analysis to capture both internal and external factors influencing supervision effectiveness. Findings reveal that KPP Pratama Pasuruan demonstrates strong employee commitment, effective use of technology, and structured procedures, which contribute to its consistent revenue achievements. However, challenges remain, including limited human resources, weaknesses in IT integration, and insufficient supervision evaluations. The SWOT results position the office in Quadrant I (aggressive strategy), indicating that strengths and opportunities outweigh weaknesses and threats. Consequently, the study recommends growth-oriented strategies such as optimizing information technology integration (CRM, SIDJP, GIS), segmenting taxpayers by compliance risk, intensifying education and outreach programs, strengthening inter-agency collaboration, and enhancing internal supervisory capacity. These findings provide both practical insights for improving regional tax administration in Indonesia and theoretical contributions to the discourse on compliance management, digitalization, and administrative reform.
MEDIASI KOMITMEN KEBERLANJUTAN DALAM PENGARUH REPUTASI DAN BUDAYA PERUSAHAAN TERHADAP KUALITAS LAPORAN KEBERLANJUTAN Ardhia, Olivia Maharani; Muawanah, Umi; Farhan, Djuni
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.574

Abstract

This study aims to analyze and provide empirical evidence regarding the role of sustainability commitment in mediating the influence of corporate reputation and culture on the quality of sustainability reports. This research is quantitative based, and the data is taken from companies listed on the Indonesia Stock Exchange on the IDX30 index from 2020 to 2023. The sample was determined using purposive sampling, and 54 samples were obtained, which were analyzed using PLS-SEM. The results show that sustainability commitment can fully mediate the relationship between reputation and the quality of sustainability reports. Meanwhile, sustainability commitment partially mediates the relationship between culture and the quality of sustainability reports. These results provide implications that the existence of a sustainability commitment can help a company's reputation support the quality of sustainability reports and encourage a corporate culture that can maximize the quality of sustainability reports.
Pengaruh Pendidikan dan Pelatihan terhadap Kinerja Pegawai dengan Motivasi Belajar Sebagai Variabel Intervening pada Sekolah Polisi Negara (SPN) Polda NTB Fikri, Ahmad Taupan; Hadiyati, Ernani; Muawanah, Umi
J-MAS (Jurnal Manajemen dan Sains) Vol 10, No 1 (2025): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v10i1.2278

Abstract

The purpose of this study is to examine how training and education affect worker performance at the State Police School (SPN) Polda NTB, using learning motivation as an intervening variable. This study employs survey-based quantitative methodologies. Employees of SPN Polda NTB who had taken part in the education and training program made up the research sample. To investigate the direct and indirect effects of variables, data were gathered using questionnaires and analyzed using path analytic techniques. The analysis revealed that training had a considerable impact on employee performance at the State Police School (SPN) Polda West Nusa Tenggara, whereas education had no discernible influence. The best model was obtained with an r-square of 91.1%. Furthermore, it has been demonstrated that learning motivation improves worker performance. The relationship between education and training and performance is mediated by learning motivation, which is an intervening variable. Good training and education will raise learning motivation, which will enhance employee performance. According to this study, enhancing the caliber of training and education initiatives and paying more attention to learning motivation are crucial for raising employee performance at SPN Polda Nusa Tenggara Barat.
Penilaian Prestasi Kerja Berbasis Akuntansi: Studi Hotel Harris And Convention Malang Meyla Nur Vita Sari; Dyah Sawitri; Umi Muawanah
Al-Iqtishod : Jurnal Ekonomi Syariah Vol. 5 No. 1 (2023): Al-Iqtishod: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah Institut Agama Islam Sunan Kalijogo Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51339/iqtis.v5i1.1600

Abstract

Penelitian ini bertujuan untuk mengkaji dan membandingkan model penilaian prestasi kerja berbasis akuntansi dengan menggunakan sistem balance scorecard . Data dikumpulkan melalui obeservasi, wawancara dan dokumentasi. Selanjutnya dianalisis menggunakan sistem balance scorecard. Temuan penelitian berdasarkan penerapan balance scorecard pada empat perspektif adalah baik. Perspektif keuangan dengan menunjukkan efisiensi dalam pengelolaan keuangan. Perspektif Pelanggan memberikan dampak positif dengan adanya kepuasan yang diterima selama menginap. Perspektif bisnis internal kinerja karyawan yang semakin baik dengan berpedoman terhadap standart operational procedure dalam proses bekerja dilapangan. Perspektif Pembelajaran dan Pertumbuhan yang merupakan pemacu dalam loyalitas karyawan terhadap perusahaan.
CSR's Role In Tax Avoidance: Impact Of Financial Performance And Green Accounting Ivanda, Muhammad; Dwi Orbaningsih; Umi Muawanah
Jurnal Akuntansi Vol. 28 No. 3 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i3.2374

Abstract

This research examines how financial performance, green accounting, and corporate social responsibility (CSR) affect tax avoidance in IDX-listed mining companies between 2019 and 2022. This quantitative research employed multivariate correlational methods to analyse financial information from 23 coal mining companies. The variables are measured using the Effective Tax Rate (ETR) for tax avoidance, the GRI version 4 index for CSR, the Return on Assets (ROA) for financial performance, and the dummy technique for green accounting. Smart PLS uses Partial Least Square (PLS) for data analysis, including validity, reliability, and structural model assessments. The research found that financial success increases tax avoidance more than green accounting. CSR, which affects corporate tax avoidance, is also improved by green accounting. Corporate social responsibility mediates the relationship between green accounting and tax avoidance, not financial success and tax avoidance. This research shows that corporate social responsibility (CSR) mediates green accounting and tax avoidance.
KEPEMIMPINAN KHARISMATIK, BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI JAMA’AH NW DI LOMBOK TIMUR Huspiani, Huspiani; Hadiyati, Ernani; Muawanah, Umi
SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Vol. 7 No. 1 (2023): SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/sosedu.v7i1.24131

Abstract

The aim of the research is to analyze and explain the influence of charismatic leadership style and organizational culture on organizational commitment of the Nahdlatul Wathan congregation in the district. East Lombok. The population in this research is all people in East Lombok who claim or declare themselves to be citizens or congregations of Nahdatul Wathan (NW). with purposive and random sampling techniques, the number of samples in this study was 211 respondents. This type of research is causal associative research which aims to analyze the relationship between one variable and other variables. The research results show: 1). Charismatic Leadership Style has a variably positive influence on Organizational Commitment, 2). And Organizational Culture has a variably positive influence on Organizational Commitment and is significant, 3.) Charismatic Leadership Style and Organizational Culture are simultaneously positive on Organizational Commitment, 4). Organizational Culture has more influence on Organizational Commitment compared to Charismatic Leadership.
KUALITAS SDM, MOTIVASI, DISIPLIN, KOMPENSASI, DAN KINERJA PERANGKAT DESA DI KECAMATAN SAMBELIA Mustiadi, Mustiadi; Muawanah, Umi; Farhan, Djuni
SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Vol. 7 No. 1 (2023): SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/sosedu.v7i1.24134

Abstract

The aim of this research is to find out and explore the influence of the quality of human resources, motivation, discipline and compensation on the performance of village officials in the Sambelia sub-district, East Lombok district. The population in this study was all Village Officials in the Sambelia sub-district, East Lombok Regency, totaling 187 people, and based on the full sample technique, namely the entire population. Thus, the samples in this study were a number of collected questionnaires which had been distributed by the researcher to all Village Apparatus in the Sambelia Sub-district. East Lombok Regency. The number of samples in this research was 155 respondents. This research includes quantitative descriptive research (descriptive quantitative research), namely research that aims to describe or describe the properties (characteristics) of a situation or research object carried out through collecting quantitative data analysis and statistical testing. The research results explain that 1). The quality of Human Resources partially influences the performance of Village Officials in the Sambelia District, East Lombok Regency. 2). Motivation partially influences the performance of Village Officials in Sambelia District, East Lombok Regency, 3). Discipline has a partial effect on the performance of Village Officials in Sambelia District, East Lombok Regency, 4). Compensation has a partial effect on the performance of Village Officials in the Sambelia District, East Lombok Regency, 5). The quality of human resources, motivation, discipline and compensation simultaneously influence the performance of Village Officials in the Sambelia District, East Lombok Regency.
KOMPETENSI, KOMPENSASI, KOMITMEN ORGANISASI DAN KINERJA PERANGKAT DESA DI KECAMATAN KERUAK LOMBOK TIMUR Luksanti, Nirmala Rahayu; Hadiyati, Ernani; Muawanah, Umi
SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan Vol. 7 No. 1 (2023): SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/sosedu.v7i1.24135

Abstract

The aim of this research is to examine and analyze the influence of competence, compensation and organizational commitment on the performance of village officials in Keruak District, East Lombok Regency. The data analysis technique uses multiple linear regression. The results of the analysis show that simultaneously it has a significant influence on the performance of village officials. Partially, the variables of competence and organizational commitment each have a significant positive influence on the performance of village officials. Meanwhile, the compensation variable has no influence on the performance of village officials in Keruak District, East Lombok Regency. The coefficient of determination value on the adjusted R square was obtained at 30.1%. This means that 30.1% of the performance of village officials in Keruak District, East Lombok Regency is influenced by the variables of competency, compensation and organizational commitment.
Co-Authors A Halim Abdul Halim Ahmad Ahmad Ahmad Dahlan Anang Febita Kurniawan Andriyan Nurman Effendi Ardhia, Olivia Maharani Arie Ikasano Trisna Dewi Arinda, Jeny Arum, Winar Sekar Ashari, Muhammad Hasyim Astutik Badar Ilahi Basuki, Rachmawati Prasetyoning Bella Bella Cahyandari, Nurmala Christy Desta Pratama Dewi Siswanti Diamastutik, Erlina Djuni Farhan Dolok Saribu, Alfriado Leonard Noprian Dwi Orbaningsih Dyah Sawitri Eko Cahyo Purwanto Endah Zuraidah Endang Suswati Erlina Diamastutik Ernani Hadiyati Ernani Hidayati Ernita Fatah Yasin, Eko Ferdian Hendrasto Fikri, Ahmad Taupan Fitrilia Farida S Gita Purwanda Gunadi Hartutik, Erin Heriyadi Heriyadi Humaidi Humaidi Huspiani, Huspiani I Made Nartha I Made Rian Diana Kartika Iin Indah Novitasari Imam Wahyudi Inaq, Maria Magdalena Ivanda, Muhammad Iwan Hari Wibowo Khohar Adi Kohar Adi SETIA Kohar Adi Setia Kohar Adi Setia Kohar Adisatya Kurniawan, Anang Febita Kurniawan, I Gde Fajar Lilik Farida Linda SOFIANA Luksanti, Nirmala Rahayu Luky Adrianto LUSSY WIDIA ASMARANINGTYAS Mahmudi, Zufiatul Dwi Marisa Juwitasari Martha Layuk Ada Maulana Firdaus, Maulana Meyla Nur Vita Sari Mitha Endah Aprilia Mubariq Ahmad Muhammad Hasyim Ashari Muhammad Hasyim Ashari Muhammad Kahfiyansyah Muhardi Muhardi Mustiadi, Mustiadi Nanda putri aprilianti Ni Made Susilawathi Nur Aini Nur Indriantoro Nurmala Cahyandari Nurul Hayati Oktariza, Wawan Oyong Lisa Parhanuddin, Parhanuddin Prabowo, Agung Cahyo Pratamasari, Frinta Putra Djaja Tatipang, Hendra Qurrotul Aini Radityo Pramoda Rahmad Efendi Ramadhan, Andrian Rasyid, Ravika Imania Rizkyatul Khoiriyah Ronny Hendra Hertanto Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi Salmukin, Salmukin Senima Kurniawati Setia, Kohar Adi Setiawati, Channy Setiyo Hadi Santoso Siti Arifah Soejarwo, Permana Ari Sonny Koeshendrajana Sugiyanti Sugiyanti Sulistiawati Sulistiawati Supinah Supinah Suwartono Taryono Tatas Ridho Nugroho Tri Wiji Nurani Vendy Tri Purwantoro Wibowo, Iwan Hari Wini - Trilaksani Witomo, Cornelia Mirwantini Yeni Martasari Yosar Haritsar yudha hary wijayanto Yuni Kusuma Arumsari Zakky Ibrahim