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All Journal AKUNTABILITAS ETIKONOMI Jurnal Keuangan dan Perbankan Kinerja Journal of Applied Finance & Accounting Gadjah Mada International Journal of Business JAM : Jurnal Aplikasi Manajemen Journal of Indonesian Economy and Business JURNAL PENGABDIAN KEPADA MASYARAKAT The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi The Accounting Journal of Binaniaga Technomedia Journal Owner : Riset dan Jurnal Akuntansi International Journal of Supply Chain Management PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Procuratio : Jurnal Ilmiah Manajemen Bilancia : Jurnal Ilmiah Akuntansi Balance Vocation Accounting Journal International Journal of Financial, Accounting, and Management Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) Journal of Industrial Engineering & Management Research (JIEMAR) International Journal of Social and Management Studies (IJOSMAS) Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Devotion: Journal of Research and Community Service Journal of Community Service and Engagement Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Applied Finance and Business Studies Journal Of World Science eCo-Fin International Journal of Humanities Education and Social Sciences Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ekonomi Trisakti International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Media Riset Bisnis & Manajemen Jurnal Akuntansi Trisakti JURNAL AKUNTANSI DAN BISNIS Journal of Applied Business and Technology Ekonomi Digital Journal of Governance Risk Management Compliance and Sustainability Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies International Journal of Emerging Issues in Islamic Studies International Journal of Sharia Business Management JAATB JUDIKAT: Jurnal Pengabdian Kepada Masyarakat EBID:Ekonomi Bisnis Digital Countable (Contemporary Business and Sustainability Science) Asian Journal of Management, Entrepreneurship and Social Science JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Kontemporer
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The Role of Organizational Commitment and Procedural Justice in Moderating the Relationship between Budgetary Participation and Managerial Performance Murwaningsari, Etty
Gadjah Mada International Journal of Business Vol 10, No 2 (2008): May - August
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.738 KB)

Abstract

The objective of this research is to identify the role of organizational commitment and procedural justice in moderating the relationship between budgetary participation and managerial performance. This research utilizes the mail survey method to collect primary data from September 2007 to mid-November 2007 by sending questionnaire forms to corporate managers involved in the budgeting process.The empirical result of this research indicates that budget participation has a positive and significant influence on managerial performance. The subsequent test finds that organizational commitment can strengthen the relation between budget participation and managerial performance. The last test shows that procedures have no influence on the relationship between budget participation and managerial performance.
Pengaruh Volume Perdagangan Saham, Deposito dan Kurs terhadap IHSG Beserta Prediksi IHSG (Model GARCH dan ARIMA) Murwaningsari, Etty
Journal of Indonesian Economy and Business Vol 23, No 2 (2008): April
Publisher : Journal of Indonesian Economy and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (15.396 KB)

Abstract

The objective of this research is to identify the influences of stock trading volume, deposits and exchange rate to the stock price index (IHSG).This research examines secondary data from Indonesia Stock Exchange Reference Center for monthly IHSG from 1992-2006 as well as deposit interest rate and exchange rate from Bank of Indonesia at the same period. The statistical modelings usedto test the hypothesis are GARCH and ARIMA Model.Hypothesis test 1 and 3 shows that the stock trading volume has positive influence, while interest rate has negative influence to the stock price index. Test on hypothesis 2 indicates that exchange rate has no significant influence to stock trading volume. Based on the prediction obtained by ARIMA and GARCH method, it is shownthat ARIMA provides the least differences between actual value and predicted value. It is concluded that for our data, ARIMA method is better than GARCH method.Keywords: size, stock trading volume, deposits, exchange rate, stock price index.
Hubungan Partisipasi Penyusunan Standar, Keketatan Standar dan Insentif Berbasis Standar dengan Kinerja (Pengujian Hubungan Langsung dan Tidak Langsung) Murwaningsari, Etty
KINERJA Vol 13, No 2 (2009): Kinerja
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v13i2.38

Abstract

This  research  aims  to  investigate  the  relationship  between  participative standard  setting, standard  tightness  and  standard-based  incentives  toward public  accountant  performance  and work-related stress. The research examined 16 Jakarta-based public accounting firms in 2007 involving  213  respondents––112  from  big-four  public  accounting  firms  and  101  from  non-big-four public accounting firms. The statistical method used to test the hypothesis is the Structural Equation Model (SEM). Empirical results from observing a big-four public accounting firm using a direct model examining five variables show that four variables have significant correlation, while an  indirect  model  examining  six variables  results  in  two  variables  have  significant  correlation. Moreover, an observation of a non-big-four public accounting firm using a direct model examining five  variables  show  that  four  variables  have  significant  correlation, while  examination  of  six variables using an indirect model found that five variables have significant correlation.
THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, ENVIRONMENTAL STRATEGY ON ENVIRONMENTAL PERFORMANCE AND FINANCIAL PERFORMANCE MODERATED BY MANAGERIAL COMMITMENT Mayndarto, Eko Cahyo; Murwaningsari, Etty
Journal of Industrial Engineering & Management Research Vol. 2 No. 2 (2021): April 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.253 KB) | DOI: 10.7777/jiemar.v2i2.126

Abstract

Environmental management (EMA) has been considered as a successful idea to reduce ecological burdens in the form of energy dependence and carbon footprint. In addition to the company's highest emphasis on EMA, the organization's environmental strategy (ENS) is articulated and implemented with ecological motivation. The role of the ENS strengthens the internal awareness of the organization to improve environmental conditions and thereby helps reduce negative environmental stresses. In addition, with increasing environmental regulations in place, the need for sound environmental policies and strategies of the company is essential to protect future growth and market image. Results There is a significant influence of environmental management accounting to encourage environmental performance, there is a significant effect of environmental management accounting to encourage economic performance, there is a significant influence of environmental strategy to encourage environmental performance, there is a significant influence of environmental strategy to encourage economic performance, commitment to moderate management The significant influence of Environmental Management Accounting to encourage Environmental Performance, Management Commitment Cannot Moderate the Effect of Environmental Management Accounting which encourages Economic Performance, Management Commitment to Moderate the significant influence of Environmental Strategy to encourage Environmental Performance and Management Commitment to Moderate the Impact of Environmental Strategy which is significant to encourage Economic Performance .
Development Of Quality Measurement Of Cooperative Governance Implementation Devid Putra Arda; Etty Murwaningsari; Juniati Gunawan
International Journal of Science, Technology & Management Vol. 2 No. 5 (2021): September 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i5.291

Abstract

According to the Constitution of the Republic of Indonesia, Article 33 of the 1945 Constitution, the basis for the establishment of cooperatives in Indonesia, is intended to be one of the solid pillars of the nation's economy. Cooperatives have not played much role in reducing people's poverty and realizing food independence (Tjakrawerdjaja, 2019). The purpose of this study is to develop a measurement of the quality of the implementation of cooperative governance. Cooperative governance that is not based on the principle of good cooperative governance has the potential to have a negative impact on the health of cooperatives and the survival of cooperatives (Budiyono & Susilowati, 2017). The research method used in this study is qualitative research, which emphasizes analyzing and interpreting a problem (Afrizal, 2014). Participants in this study are those who have knowledge and experience about cooperatives. The population will spread across the scope of the cooperative, especially at the level of administrators, supervisors, and management. The process of analyzing research data is carried out inductively, namely data analysis is carried out simultaneously with data collection in a cyclical process (Nugrahani, 2014). The data analysis model that the author uses is the interactive analysis of Miles & Huberman. In order to collect data from information sources or informants, researchers need assistance instruments that are used semi-structured interview guidelines. The next stage of this research is to conduct content analysis. The main purpose of content analysis is to support answers to research questions, namely the extent to which cooperative governance is implemented. Content analysis is carried out on the Accountability Report of the Cooperative Management and Supervisory Board. The results of this study indicate that the Development of Quality Measurement of Cooperative Governance Implementation, produces 15 (fifteen) dimensions and 97 (ninety-seven) indicators. The level of implementation of the development of measurement of the quality of the implementation of cooperative governance in the two samples of cooperatives obtained the findings: (a) BPK RI Cooperatives received the predicate "not good"; (b) KSP SMS implementation level gets the predicate “Good”.
KEPEMILIKAN INSTITUSIONAL DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN INFORMASI DAN FUTURE EARNINGS RESPONSE COEFFICIENT Etty Murwaningsari
Jurnal Keuangan dan Perbankan Vol 18, No 2 (2014): May 2014
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.404 KB) | DOI: 10.26905/jkdp.v18i2.789

Abstract

The objectives of this research were to analyze the direct effects of institutional ownership and audit qualitytowards future earnings response coefficient, as well as their indirect effects towards future earnings responsecoefficient through disclosure as intervening variable. This research used secondary data from manufacturingcompanies listed in Indonesia Stock Exchange (IDX) between 2002-2011. The number of samples used in thisresearch were 111companies. The method used in this research was Structure Equation Model (SEM) processedusing AMOS 6. The results of this research demonstrated that institutional ownership and disclosure hadpositive significant effect while audit quality had negative significant effects towards future earnings responsecoefficient. On the other hand, institutional ownership had positive significant effect while audit quality hadnegative significant effects towards disclosure. Further testing proved that indirect effect was very weak.Control variable which had positive significant effect was profitability towards disclosure while leverage andlong term investment had negative significant towards future earnings response coefficient. Liquidity variableswere proven that they had no effect towards disclosure.
Pengaruh Pengungkapan Risiko Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Moderating Will Andilla Darniaty; Etty Murwaningsari
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol 6, No 1 (2020): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Ba
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v6i1.232

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan risiko sukarela dan pengungkapan risiko wajib terhadap nilai perusahaan, serta pengaruh corporate governance dalam memoderasi hubungan pengungkapan risiko dan nilai perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan industri manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2015. Teknik pengambilan sampel menggunakan teknik purposive sampling dengan model analisis adalah model regresi berganda. Hasil penelitian menunjukkan bahwa pengungkapan risiko wajib tidak berpengaruh terhadap nilai perusahaan, sedangkan pengungkapan risiko sukarela berpengaruh terhadap nilai perusahaan. Hasil penelitian juga menunjukkan bahwa corporate governance melalui komposisi komisaris independen tidak mampu memoderasi hubungan pengungkapan risiko dan nilai perusahaan.
Hubungan Partisipasi Penyusunan Standar, Keketatan Standar dan Insentif Berbasis Standar dengan Kinerja (Pengujian Hubungan Langsung dan Tidak Langsung) Etty Murwaningsari
KINERJA Vol. 13 No. 2 (2009): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v13i2.38

Abstract

This  research  aims  to  investigate  the  relationship  between  participative standard  setting, standard  tightness  and  standard-based  incentives  toward public  accountant  performance  and work-related stress. The research examined 16 Jakarta-based public accounting firms in 2007 involving  213  respondents––112  from  big-four  public  accounting  firms  and  101  from  non-big-four public accounting firms. The statistical method used to test the hypothesis is the Structural Equation Model (SEM). Empirical results from observing a big-four public accounting firm using a direct model examining five variables show that four variables have significant correlation, while an  indirect  model  examining  six variables  results  in  two  variables  have  significant  correlation. Moreover, an observation of a non-big-four public accounting firm using a direct model examining five  variables  show  that  four  variables  have  significant  correlation, while  examination  of  six variables using an indirect model found that five variables have significant correlation.
PENGARUH VOLUME PERDAGANGAN SAHAM, DEPOSITO DAN KURS TERHADAP IHSG BESERTA PREDIKSI IHSG (MODEL GARCH DAN ARIMA) Etty Murwaningsari
Journal of Indonesian Economy and Business (JIEB) Vol 23, No 2 (2008): April
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1022.518 KB) | DOI: 10.22146/jieb.6347

Abstract

The objective of this research is to identify the influences of stock trading volume, deposits and exchange rate to the stock price index (IHSG). This research examines secondary data from Indonesia Stock Exchange Reference Center for monthly IHSG from 1992-2006 as well as deposit interest rate and exchange rate from Bank of Indonesia at the same period. The statistical modelings used to test the hypothesis are GARCH and ARIMA Model. Hypothesis test 1 and 3 shows that the stock trading volume has positive influence, while interest rate has negative influence to the stock price index. Test on hypothesis 2 indicates that exchange rate has no significant influence to stock trading volume. Based on the prediction obtained by ARIMA and GARCH method, it is shown that ARIMA provides the least differences between actual value and predicted value. It is concluded that for our data, ARIMA method is better than GARCH method. 
THE EFFECT OF CREDIT RISK AND CAPITAL ADEQUACY RATIO UPON RETURN ON ASSET (A Case Study at Banking Listed in Indonesia Stock Exchange) Yuli Anwar; Etty Murwaningsari
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.227 KB) | DOI: 10.33062/ajb.v2i02.101

Abstract

The aim of study to examine the effect of credit risk as measured by non performing loan, and capital adequacy ratio to profitability level measured by return on assets in banking companies listed in Indonesia Stock Exchange (IDX). This research belongs to causative research. The population in this study is the stateowned banks listed on Indonesia Stock Exchange. The sample of this study is determined by purposive sampling method so that obtained four sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analysis method used is multiple regression analysis, correlation, determination and partial test of hypothesis with t test and simultaneously with F test. Based on the results of multiple regression analysis with 5% significance level, the results of this study conclude: (1) non performing loan has a negative and significant influence on profitability in banking companies listed on Indonesia Stock Exchange (2) capital adequacy ratio positively affect profitability on banking industry listed on Indonesia Stock Exchange. So simultaneously and together it can be concluded that NPL and CAR have an effect on ROA.Keywords: non performing loan, capital adequacy ratio, return on asset 
Co-Authors Adam Firman Rizki Afriyanti Afriyanti Agus Bandiyono Agustina, Desy Aisyah Rahmadhina Kustianti Amanda, Muthia Anastasya, Yenny Gloria Angelita, Aleyvia Sabatini Aprillia, Nur Indah Aqiila, Fani Puspa Arafah, Fikri Dwi Arda, Devid Putra As Sidiqi, Muhamad Yusron Audhitiawaty, Wiggia Augustine Sudibyo, Yvonne Augustine, Yvonne AYU NINGRUM, SEKAR Azizah, Idha Bambang Subagyo Bella, Bella Oktavia Sari Candrasari, Nandia Ifani Clarissa Tonay Darmawati, Deni Devita Kusumawati Dewi, Alya Dewi, Syahharani Kus Amelia Diana Frederica Elizabeth Pahalasari Ellisa Putri Mita Pradhana Fabiola Gani, Lielani Fabiola, Livia Fadliyatin, Yenni Faisal, Yusuf Farid, Nurul Fadhilah Fatik Rahayu Ferdinand, Anthony Giawan Nur Fitria Haq, Aqamal Harahap, Sahreza Hasugian, Hotbin Hendra Hexana Sri Lastanti Hotnauli, Hanna Putri Humaira Uswatun Hasanah Humaira, Raisa Alia Husin, Hartini I Gusti Ayu Asri Pramesti Imam Nurcahyo Fambudi Indra Saputra Indra Saputra Ivana Dyah Arsanti Iwan Setiadi Jessica Jihan Fairus Jihan Fairus Jihan, Sofi Juniati Gunawan Juniati Gunawan, Juniati Juniaty, Enjelina Karyanti, Binta Rohmah Kinanti, Syakira Azraa Kristin Utami, Resita Jeniver Kusumaningtyas, Natasha Giovani Kusumawati, Devita Labibah, Hana Suda Lawrence Chika Milenxi Lidya Agustina Limajatini Limajatini Mai, Angelina Yuvita Todryyanti Manurung, Desra Arta Natalia Marice Br Hutahuruk Marsintauli, Frihardina Mawarti, Diara Amelia Maya Grace Basaria Mayndarto, Eko Cahyo Maysaroh, Umi Mazzlida Mat Deli Melinda Malau Melinda, Shella Millenia, Amalia Muhammad Ridwan Mulyani, Susi Dwi Dwi MURTANTO MURTANTO Murtanto Murtanto Nainggolan, Monica Maloanda Theresia Natasha Giovani Kusumaningtyas Nugraha, Ardhy Puma Caesa Nugraha, Erie Riza Nur Afni Nurul Nur Aeni Nurhaliza Putri, Keysa Nurhayati, Nimati Andini Nurmalasari, Putri Alika Nyoto Nyoto, Nyoto Paramita, Paramita Patuan Belt Sazar Sihombing Pertiwi Sergius, Rafaela Pradhana, Ellisa Putri Mita Pratiwi, Inugrah Ratia Pratiwi, Meilia Eka Prawati, Levana Dhia Prisila Damayanty Qadri, Resi Ariyasa Qintharah, Yuha Nadhirah Resi Ariyasa Qadri Richard Andrew Riki Sanjaya Riyan Harbi Valdiansyah Riyanti, Yulia Eka Rosmawati, Wati S, Yvonne Augustin Sailendra Sailendra Sailendra, Sailendra Samosir, David Kiki Baringin M T Sekar Mayangsari Sekar Mayangsari Sellawati Sellawati Septiani, Viona Shafira, Balkis Sherly, Sherlyana Siregar, Anitaria Sistya Rachmawati Sistya Rachmawati Sistya Rachmawati Sistya Rachmawati Sofie Sofie Sofie, Sofie Sudaryono, Driya Suhardi, Amelia Suharti Suryati Suryati Suryati, Adelina Suyono Suyono Tatik Mariyanti, Tatik Titik Aryati Tutik Siswanti Utami, Febriany Vinandra, Farras Atsil Wahyuni, Widiya Sri Widiyati, Dian Wijayanti, Afera Will Andilla Darniaty Yuha Nadhirah Qintharah Yuli Anwar Yumniati Agustina Yurizka, Nadia Yusfita, Meisya Yusran, Husna Leila Yvonne Augustine Yvonne Augustine Yvonne Augustine Sudibyo Zulfitry Ramdan, Zulfitry