Article Per Year (5 Year)
p-Index From 2020 - 2025
2.39
P-Index
This Author published in this journals
All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Ilmiah Profesi Pendidikan ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Indo-MathEdu Intellectuals Journal Jurnal Akuntansi dan Audit Syariah (JAAIS) Jurnal Ekonomi, Bisnis, dan Akuntansi Sahmiyya: Jurnal Ekonomi dan Bisnis Perwira Journal of Economics and Business (PJEB) Perwira Journal of Community Development (PJCD)
Ina Mutmainah
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
The Effect of Financial Performance, Fraudulent Statement and Company Size on Costs of Equity Mutmainah, Ina
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 1 No 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.893 KB) | DOI: 10.28918/jaais.v1i1.3165

Abstract

The Company will determine the capital to be spent to make their investment. Capital needed costs called cost of capital as a consequence of the company's capital gains that can come from both internal and external . The capital costs incurred by the company is closely linked with the risk of errors in financial reporting information. This study tries to analyze the influence of the profitability, leverage, fraudulent statement, company size, on the cost of equity. The research was conducted during the period 2016-2018 in the manufacturing companies listed in Indonesia Stock Exchange. Researchers collected data by technical documentation which is currently processing using SPSS 23. By purposive sampling, researchers have collected 45 samples from 15 manufacturing companies that fit the criteria of research. The analytical method used is multiple linear regression with classical assumption including normality test, multicollinearity, heterokedasitas, and autocorrelation. The dependent variable is the cost of equity, and the independent variable is profitability, leverage, fraud, company size. From these results, profitability, leverage, fraud, company size, effect simultaneous to the cost of equity in manufacturing companies in the period 2016-2018. Partially, company size and profitability of a significant effect on the cost of equity, while fraud and leverage do not significantly affect the cost of equity in the companies listed in Indonesia Stock Exchange 2016-2018
PENERAPAN AKUNTABILITAS PENGELOLAAN DANA DESA DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) DI KECAMATAN KEDUNGWUNI KABUPATEN PEKALONGAN Ina Mutmainah; Bambang Agus Pramuka
Jurnal Ekonomi Bisnis dan Akuntansi (JEBA) Vol 19, No 4 (2017)
Publisher : Ilmu Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Unsoed

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.588 KB) | DOI: 10.32424/jeba.v19i4.1104

Abstract

Manajemen Kepala Madrasah dalam Meningkatkan Kinerja Guru di MAS Persis Gunung Buntung Serang Banten Mutmainah, Ina; Zulkarnain, Iskandar; Dewiyanti, Dewiyanti; Warisno, Andi
Indo-MathEdu Intellectuals Journal Vol. 6 No. 1 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i1.2730

Abstract

The purpose of this study is to find out and describe the management of the head of the Madrasah in improving the performance of MAS PERSIS Gunung Buntung teachers. This type of research is qualitative and descriptive research. The data sources in this study are (1) primary data, consisting of the head of the Madrasah, deputy head of the Madrasah, staff/employees, teachers; (2) Secondary data, obtained from literature research and documentation. The data collection methods in this study are observation, interviews, and documentation. The data analysis method is carried out by data processing (selecting, classifying, concluding results, and making data reduction). The results of the study show that the head of the Madrasah has carried out the stages of the management function well from the planning stage to supervision (controlling), but in its implementation sometimes there are obstacles, this is due to the lack of professional teachers, the lack of infrastructure, there are still teachers who do not understand the lesson plan and are reluctant to make the lesson plan, the lack of teacher awareness of discipline in teaching. Teachers' ability to evaluate learning has not been conferential, some still lead to cognitive aspects and psychomotor aspects are not paid attention to. Good management of Madrasah heads can improve teacher performance, both in planning, implementation and evaluation. This can be seen from the increase in teacher discipline in teaching, the learning tools owned by teachers are getting better and more complete
RETURN SAHAM: CORPORATE SOCIAL RESPONSIBILITY DAN MODERASI GOOD CORPORATE GOVERNANCE Aryani, Kharisma Dwi; Mutmainah, Ina; Apriliantika, Annisa
Perwira Journal of Economics & Business Vol 5 No 1 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i1.480

Abstract

The average stock return in 2021 the average stock return will increase rapidly by 67% because the government, OJK, and Bank Indonesia are working together to carry out various stimulus methods so that the economy can return to stability. In addition, the existence of innovations in terms of banking digitization and CSR implementation has made investors start to look back at banking stocks. From this incident the company seemed to realize that CSR can effectively affect stocks with Good Corporate Governance Mechanisms as a Moderating Variable in Banking Sector Companies Listed on the IDX for the 2021-2023 Period. This research uses a quantitative method that uses secondary data in the form of annual reports and sustainability reports that the company publishes. The sample in this study was selected using a purposive sampling method so that the sample used was 55 companies in the banking sector. The simple regression analysis method and the Moderated Regression Analysis (MRA) test were used in this study to test the hypothesis proposed by the researcher. The results of this study indicate that the CSR variable has a significant effect on stock returns, institutional ownership is not able to strengthen the moderating effect of CSR on stock returns, managerial ownership is able to strengthen the effect of CSR on stock returns, independent commissioners are not able to strengthen CSR moderation on stock returns, and the audit committee is not able to strengthen the influence of CSR on stock returns.
Pengalaman Peserta Didik Fase B Dalam Memahami Konsep Melalui Gamifikasi Digital Faradina, Najwa Rika; Fauziyyah, Athifah; Mutmainah, Ina; Az Zahra, Alya; Riyadi, Arie Rakhmat; Maulidah, Neni
Jurnal Ilmiah Profesi Pendidikan Vol. 10 No. 1 (2025): Februari
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jipp.v10i1.3034

Abstract

Penggunaan gamifikasi dalam pembelajaran terus berkembang, namun penerapannya di sekolah dasar, khususnya fase B (usia 7-9 tahun), masih menghadapi tantangan. Penelitian ini bertujuan mengeksplorasi pengalaman peserta didik dalam menggunakan media digital berbasis gamifikasi untuk memahami konsep pembelajaran dan mengidentifikasi hambatan yang dihadapi. Pendekatan kualitatif dengan desain fenomenologis digunakan dalam penelitian ini. peserta dipilih secara purposive sampling dengan kriteria telah menggunakan media berbasis gamifikasi minimal satu bulan. Data dikumpulkan melalui wawancara mendalam dan dianalisis menggunakan teknik analisis tematik. Hasil penelitian menunjukkan bahwa media gamifikasi efektif dalam meningkatkan pemahaman konsep melalui penyajian visual dan interaktif yang menarik. Elemen kompetisi dan umpan balik langsung memotivasi siswa, meningkatkan keterlibatan aktif mereka dalam pembelajaran. Siswa tidak hanya menerima informasi, tetapi juga terlibat dalam eksplorasi konsep, memperkuat pemahaman dan internalisasi materi. Meskipun demikian, tantangan seperti akses teknologi yang terbatas dan kesenjangan keterampilan digital tetap menjadi kendala utama. Kesimpulannya, pembelajaran berbasis gamifikasi memiliki potensi besar untuk meningkatkan kualitas pembelajaran di sekolah dasar, dengan memadukan motivasi, keterlibatan aktif, dan teknologi untuk membantu siswa memahami konsep dengan lebih baik.
EFEK MODERASI UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DITINJAU DARI ARUS KAS BEBAS, LEVERAGE DAN KUALITAS AUDIT Amilah, Siti; Mutmainah, Ina
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.541

Abstract

Earnings management is an action carried out by a manager by manipulating financial reports with the aim of benefiting himself (the manager) and the company's profits. This research aims to determine the effect of free cash flow, leverage and audit quality on earnings management, moderated by company size. The population in this research is 55 companies in the consumer goods industry sector listed on the IDX in 2019-2023. The sampling technique in this research was purposive sampling. The sample in this research was 15 companies. This research uses a multiple linear regression test data analysis method with the IBM SPSS Statistics 26 program. The results of this research indicate that leverage and audit quality have a positive and significant effect on earnings management. Meanwhile, free cash flow has no negative and significant effect on earnings management. Company size is able to strengthen free cash flow, leverage, and audit quality on earnings management.
The Role Of Timeliness in Providing Audit Opinions of Local Government Financial Report Sabella, Rizki Fani; Mutmainah, Ina
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 2 (2022): December 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2022.7.2.6427

Abstract

Opini audit atas laporan keuangan pemerintah daerah (LKPD) merupakan pendapat profesional Badan Pemeriksa Keuangan (BPK) sebagai bentuk apresiasi atas kualitas laporan pertanggungjawaban yang disampaikan oleh pemerintah daerah atas pelaksanaan APBD. Penelitian ini membahas tentang pengaruh standar akuntansi pemerintahan, sistem pengendalian intern, rekomendasi tindak lanjut, ketepatan waktu, dan opini audit terhadap laporan keuangan pemerintah daerah (LKPD). Penelitian ini merupakan penelitian kuantitatif dengan data sekunder. Subjek penelitianya adalah pemerintah kabupaten di Jawa Tengah dan Daerah Istimewa Yogyakarta. Sampel teridiri dari 50 laporan keuangan pemerintah kabupaten tahun anggaran 2018 dan 2019 yang dipilih melalui metode purposive sampling. Analisis data dilakukan dengan regresi berganda dan regresi moderasi selisih mutlak. Hasil penelitian menunjukkan bahwa standar akuntansi pemerintah dan sistem pengendalian internal berpengaruh pada opini audit. Sedangkan tindak lanjut rekomendasi tidak berpengaruh pada opini audit. Hasil pengujian moderasi menghasilkan ketepatan waktu mampu memoderasi pengaruh standar akuntansi pemerintah dan sistem pengendalian internal pada opini audit. Namun ketepatan waktu tidak mampu memoderasi pengaruh tindak lanjut rekomendasi terhadap opini audit. Kontribusi dari penelitian ini yaitu adanya peningkatan dan bahan evaluasi pada pemerintah daerah pada pelaporan keuangan sesuai dengan standar akuntansi pemerintah daerah yang berlaku dan juga sesuai dengan skedul yang ditentukan atau timeliness dengan adanya sistem pengendalian internal yang efektif dan hasil tindak lanjut rekomendasi yang baik memberikan pengaruh terhadap opini audit.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DITINJAU DARI GREEN ACCOUNTING DAN KARAKTERISTIK PERUSAHAAN Fadlilah, Kharisma; Mutmainah, Ina
Perwira Journal of Economics & Business Vol 4 No 2 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i2.336

Abstract

Corporate Social Responsibility has an important role because it meets regulations, laws & regulations; as a corporate social investment to get a positive image; part of the company's business strategy; part of the company's risk management to reduce and avoid social conflicts. Corporate Social Responsibility in this case shows its concern for the sustainability of development but remains balanced in the economy and environment. This will give the public confidence in the company. This research includes a type of causality research with quantitative methods. The population of this study is companies listed in the Jakarta Islamic Index for the 2017-2022 period. The sample in the study was the annual report of companies listed in the Jakarta Islamic Index for the 2017-2022 period. The results of this study show that green accounting, liquidity, profitability and company size do not affect corporate social responsibility, while leverage has a positive effect on corporate social responsibility. Simultaneously, the variables of green accounting, leverage, liquidity, profitability and company size affect corporate social responsibility
PENINGKATAN LITERASI KEUANGAN UMKM MELALUI PELATIHAN AKUNTANSI PEMBUKUAN Mutmainah, Ina; Karima, Asna; Ali, Fachri
Perwira Journal of Community Development Vol 4 No 1 (2024)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v4i1.337

Abstract

Eksistensi UMKM sebagai salah satu penunjang perekonomian Indonesia dapat diperhitungkan dalam meningkatkan keseimbangan ekonomi. Hal ini dikarenakan UMKM menjadi salah satu usaha yang mampu bertahan dalam kondisi perekonomian yang memburuk. Untuk menjaga kelangsungan hidup, masyarakat memilih menjadi pelaku usaha dengan membuka usaha baik dibidang kuliner maupun dibidang lainnya. Kelurahan Kuripan Lor memiliki banyak UMKM yang baru dirintis maupun yang telah berjalan lama. Namun ada masalah utama yang sering dihadapi oleh pelaku umkm diantaranya yaitu belum adanya kesadaran pelaku umkm untuk melakukan pembukuan keuangan usaha karena minimnya pengetahuan mereka tentang akuntansi. Hal tersebut dapat berakibat pada sistem keuangan usaha karena tidak dapat membedakan antara keuangan dan keuntungan usaha dengan keuangan pribadi. Dari permasalahan tersebut, solusi yang dibutuhkan adalah memberikan pelatihan bagi pelaku umkm. Tujuan dari diadakannya kegiatan pelatihan tersebut yaitu agar pelaku umkm dapat lebih memahami terkait pembukuan keuangan. Objek dalam pelaksanaan kegiatan ini yaitu umkm produksi tempe dan usaha warung makan. Hasil yang diperoleh dari kegiatan pelatihan ini adalah dapat meningkatkan pengetahuan dan keterampilan wirausaha di dalam membuat pembukuan sedehana.
PENINGKATAN KUALITAS LINGKUNGAN HIDUP MELALUI PELATIHAN STRATEGI INOVATIF PENGELOLAAN SAMPAH DI DESA KARANGJOMPO, KABUPATEN PEKALONGAN Aprilia, Anggita; Nafis Setiawan, Ahmad; Prasetyo, Robby; Mutmainah, Ina; Ali, Fachri
Perwira Journal of Community Development Vol 4 No 2 (2024)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v4i2.338

Abstract

Kebersihan lingkungan menjadi sebuah hal yang perlu diperhatikan betul mengingat hal ini akan berpengaruh terhadap keberkangsungan hidup manusia, salah satunya bagaimana cara pengelolaan sampah yang seringkali dianggap sebagai sesuatu yang negatif, mengganggu kesehatan dan bahkan bisa menjadi salah satu penyebab banjir. Jadi melalui kegiatan yang dilaksanakan di Balai desa Karangjompo pastinya dapat menghasilkan pembelajaran baru dalam memahami pentingnya menjaga kebersihan lingkungan dan pengolahan sampah limbah plastik menjadi barang berkualitas. Sebab limbah plastik dapat diolah menjadi barang kerajinan yang menarik dan bermanfaat. Metodologi penelitian kegiatan yang digunakan yaitu metode observasi dan sosialisasi dan dilakukan dengan beberapa tahapan. Hasil dari pelatihan dalam kegiatan ini sangat bermanfaat untuk meningkatkan kreativitas dalam pengelolaan sampah serta dapat membiasakan masyarakat untuk peduli terhadap kebersihan lingkungan.
Co-Authors Agus Arwani Amilah, Siti Andi Warisno Aprilia, Anggita Apriliantika, Annisa Arie Rakhmat Riyadi Aryani, Kharisma Dwi Az Zahra, Alya Bambang Agus Pramuka Dewiyanti, Dewiyanti Fachri Ali Fadlilah, Kharisma Faradina, Najwa Rika Fauziyyah, Athifah fortuna, givan I Ketut Suada Jati, Wildan Kharisma Karima, Asna Maulidah, Neni Nafis Setiawan, Ahmad Noviati, Yusufi Prasetyo, Robby Raden Mohamad Herdian Bhakti rosita simbolon RR. Ella Evrita Hestiandari Sabella, Rizki Fani Umi Mahmudah Wahid Wachyu Adi Winarto