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All Journal Media Ekonomi dan Manajemen Jurnal Akuntansi Balance Vocation Accounting Journal Eksos
Murharsito Murharsito
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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The Effect of Money Ethics on Ethical Attitutes with Religiosity as the Moderating Variable Fitri Ella Fauziah; Murharsito Murharsito
Media Ekonomi dan Manajemen Vol 34, No 1 (2019): The Importance of Personality and Strategy in Successful of Corporate Performan
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.985 KB) | DOI: 10.24856/mem.v34i1.912

Abstract

This study aims to examine the influence of money ethics on ethical attitudes and to examine the influence of religiosity in moderating the relationship between money ethics and ethical attitudes.The population used in this study were all accounting students at Nahdlatul Ulama Islamic University in Jepara. The research sample was taken by purposive sampling method, 87 students elected as the research sample. The analysis technique used in the study is a residual test. This study used primary data  by distributing questionnaires to students of the accounting department of the Islamic University of Nahdlatul Ulama 'Jepara. The results of the study showed that money ethics has no effect on ethical attitudes and religiosity cannot moderate the relationship between money ethics and ethical attitudes.The implication of this research is that ethics education is still needed in University, so that they have an understanding related to it.
The Effect Of Swap Line Establishment To Developing Countries Portfolio Flows In Subprime Mortgage Crisis Murharsito Murharsito
Media Ekonomi dan Manajemen Vol 29, No 2 (2014): Pengembangan Kinerja Bisnis
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.368 KB) | DOI: 10.24856/mem.v29i2.223

Abstract

Abstract This paper tries to investigate the effect of swap line establishment to the portfolio flows to developing countries in the subprime mortgage crisis. This issue is interesting to investigate because the swap line establishment is relatively new phenomenon in the international financial resolution. It also involve major economic powers as the partner of developing countries in this arrangement. Sample of this research consist of 64 developing countries and the observation period year is 2009. The quantitative approach specifically regression analysis is chosen to obtain the result.  From the analysis result reveals that the swap presence has no effect to the portfolio flows to the developing and emerging market. The swap partner statistical result is more convincing; but the relationship is weak it is significant at the alpha 10 %. And finally the swap amount provide much better result, it has the highest relationship significant at the alpha of 1 % with the portfolio flows to developing countries. Keywords : swap line, portfolio flows, developing countries, subprime mortgage crisis Abstraksi           Tulisan ini mencoba untuk menganalisis pengaruh dari pembentukan jalur swap terhadap arus portofolio menuju negara berkembang dalam krisis subprime mortgage. Isu ini menarik untuk dipelajari karena pembentukan jalur swap adalah fenomena yang relatif baru dalam penyelesaian permasalahan keuangan internasional. Hal ini juga melibatkan kekuatan-kekuatan ekonomi besar sebagai partner dari negara-negara berkembang dalam perjanjian ini. Sampel dalam penelitian ini terdiri dari 64 negara berkembang dan periode pengamatan adalah tahun 2009. Pendekatan kuantitatif secara lebih spesifik yaitu analisis regresi dipilih untuk mendapatkan hasil perhitungan. Dari hasil perhitungan mengungkapkan bahwa pembentukan swap tidak memiliki pengaruh terhadap arus portofolio ke negara berkembang. Hasil statistik dari swap partner lebih meyakinkan, walaupun hubungannya lemah signifikan pada alpha 10 %. Dan terakhir nilai swap memberikan hasil yang lebih baik, memiliki hubungan yang lebih erat signifikan pada alpha 1 % dengan aliran modal menuju negara berkembang. Kata kunci : jalur swap, arus portofolio, negara berkembang, krisis subprime mortgage 
The Determinant of Audit Delay Fauziah, Fitri Ella; Murharsito, Murharsito
Eksos Vol. 19 No. 2 (2023): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v19i2.603

Abstract

This study sought to ascertain and evaluate the impact of proximity to one another, audit committee financial expertise, CEO duality, and the nature of firm activities on the audit delay of state-owned corporations listed on the Indonesia Stock Exchange. In this study, a sample of state-owned businesses was chosen through the use of multiple regression as an analytical technique in conjunction with purposive sampling. The findings revealed that while audit committee expertise had no significant impact on audit delay and that CEO duality had a substantial positive impact, geographic proximity and the nature of the company's activity variables had a significant negative impact on audit time.
EFISIENSI BANK-BANK BUMN INDONESIA DI MASA PANDEMI COVID-19 Murharsito, Murharsito; Fauziah, Fitri Ella
Balance Vocation Accounting Journal Vol 7, No 1 (2023): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i1.8679

Abstract

Penelitian ini memiliki tujuan menganalisis dampak Covid-19 terhadap efisiensi bank-bank BUMN di Indonesia, dengan menggunakan Data Envelopment Analysis (DEA). Penelitian ini mengambil sampel 4 bank BUMN Indonesia periode 2019-2021. Secara keseluruhan, dari hasil penelitian efisiensi empat bank BUMN di Indonesia, terdapat 2 bank yang mencapai tingkat efisiensi maksimal 100% selama tiga periode secara berturut-turut, yaitu BRI dan BTN. Namun terdapat juga 2 bank yang belum secara konsisten mencapai tingkat efisiensi yang optimal, dimana tingkat efisiensi rata-rata masih di bawah 100% yaitu Bank Mandiri dan BNI. Perhitungan tingkat efisiensi pada bank BUMN melalui variabel masukan yang terdiri dari Simpanan Nasabah, Beban Tenaga Kerja, Beban Non Bunga, dan Beban Bunga, sedangkan pada keluarannya terdiri dari Jumlah Pinjaman, Pendapatan Bunga, dan Pendapatan Non Bunga.
Pengaruh Pengumuman Pembatasan Aktivitas Masyarakat dan Restrukturisasi Kredit terhadap Tingkat Bunga Antar Bank Murharsito, Murharsito
Balance Vocation Accounting Journal Vol 6, No 2 (2022): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v6i2.7265

Abstract

This study aimed to analyze the effect of public activity restriction announcements and credit restructuring on interbank interest rates in Indonesia during the Covid-19 pandemic. This study used the event study method by analyzing changes in interbank interest rates 5 days before and after the announcement event. The announcement of restrictions on community activities consisted of the announcement of the first Covid-19 case in Indonesia, the first PSBB, the second PSBB and emergency PPKM. Meanwhile, the announcement of credit restructuring consisted of a presidential announcement regarding credit relief, the Minister of Finance regarding MSME credit relief and the Chairman of the OJK regarding extending credit relaxation. From the results of the analysis, only the announcement of the minister of finance regarding MSME credit relief had an effect on interbank interest rates.
MARKET REACTION ON PT GARUDA INDONESIA DEBT RESTRUCTURING ANNOUNCEMENTS Fauziah, Fitri Ella; murharsito, murharsito
Jurnal Akuntansi Vol. 13 No. 1 (2025): JURNAL AKUNTANSI VOL. 13 NO. 1 JUNI 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v13i1.4522

Abstract

Corporate debt restructuring is a meaningful mechanism for firms in supervising their financial challenges. This study examines the market reaction to debt restructuring announcements by PT Garuda Indonesia, a prominent Indonesian airline facing financial distress. The research employs an event study methodology, analyzing stock price movements 7 days before and after key restructuring announcements. Data was collected from the Indonesia Stock Exchange (IDX). The method employed in this study was the Shapiro-Wilk to test the normality and paired sample t-test to test the hypothesis. The results show a significant difference in stock prices for the announcements on December 30, 2020 and December 29, 2023. These results provide implications that the market can provide a positive response or provide appreciation for corporate debt restructuring events as in the case of PT Garuda Indonesia. This study provides an understanding of market efficiency and the impact of corporate financial strategies related to debt issues that are still rarely found in the literature.
Co-Authors Fitri Ella Fauziah Fitri Ella Fauziah, Fitri Ella