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All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN AKRUAL: Jurnal Akuntansi Jurnal Equity Jurnal Bisnis dan Akuntansi Spektrum Sipil Navigation Physics : Journal of Physics Education Jurnal Ilmiah Wahana Pendidikan Indo-MathEdu Intellectuals Journal BISMA (Bisnis dan Manajemen) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Akuntansi dan Keuangan Indonesia International Journal of Community Service (IJCS) International Journal of Emerging Research and Review Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Equity Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Ika Permatasari
Universitas Negeri Surabaya
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Manajemen Modal Kerja Dan Dampaknya Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Pemoderasi Setyanto, Adrianus Dhimas; Permatasari, Ika
AKRUAL: JURNAL AKUNTANSI Vol 6, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v6n1.p68-84

Abstract

AbstractThis study aims to determine the effect of working capital management on firm value. Corporate governance is used as a moderating variable in this study to explore the role of corporate governance in the relationship between working capital management with corporate values. Program participants of Corporate Governance Perception Index (CGPI) are used as a sample during the period from 2003 to 2011 and listed on the Indonesian Stock Exchange (IDX). We were using simple linear regression and the testing of moderating effects were calculated by Moderated Regression Analysis (MRA). The results showed that the working capital management has an influence on the value of the firm. However, corporate governance variables failed to moderate the relationship between working capital management and enterprise value. It shows that companies and investors in the market still lack concern for the program response and Corporate Governance Perception Index (CGPI) as an assessment of the application of the principles of corporate governance that has been done by the company .Keywords: Working Capital Management, Cash Conversion Cycle, Corporate Governance, Firm Values
Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas (Studi Empiris Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Permatasari, Ika; Puspitasari, Dian
AKRUAL: JURNAL AKUNTANSI Vol 4, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p35-50

Abstract

AbstractThis research aims to analyze the affect between working capital management as measured by current ratio (CR), cash flow ratio (CFR), and debt to equity ratio (DER) to profitability as measured by value added (VA). The sample used was manufacturing company listed on Indonesia Stock Exchange period 2009-2011. The analysisis using logistic regression. The results show thatcurrent ratio had negativeeffect on the profitability and cash flow ratio had positiveeffect on the profitabilityratio. However, debt to equity ratio had no effect on profitability.
The Effect of Working Capital Management and External Capital on Going Concern for Indonesian Small and Medium Enterprises Marita, Widya Exsa; Permatasari, Ika
AKRUAL: JURNAL AKUNTANSI Vol 11, No 1 (2019): AKRUAL: Jurnal Akuntansi
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n1.p%p

Abstract

This study aimed to examine the influence of working capital management and external capital ongoing concern of small and medium enterprises in Indonesia. This study used small and medium listed enterprises in Indonesia as a sample, which were included in the Pefindo-25 index from the year 2009-2016. The results showed that working capital management had a negative effect on SME?s going concern, while the external capital had a positive effect. This study had the implication for small and medium-sized issuers, which was they were expected to be able to accelerate the company's cash conversion cycle to improve working capital management so as to improve the sustainability of their business. In addition, they were expected to consider external capital as an alternative capital to increase competitiveness in the market.
ANALISIS KEBERTERIMAAN SISTEM INFORMASI AKUNTANSI PERUSAHAAN MANUFAKTUR DI INDONESIA CANTIKA SARI SIREGAR; IKA PERMATASARI; PUJIONO PUJIONO
Jurnal Bisnis dan Akuntansi Vol 23 No 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.763

Abstract

Accurate Accounting Software is the best financial and accounting application with the most brands used in Indonesia. With the presence of this Accounting Information System (AIS), the study aims to determine the behavioral intentions of companies in implementing the Accurate Accounting Software system with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study uses a quantitative approach with a population of 14 manufacturing companies in Indonesia and a sample of 221 respondents. Confirmatory Factor Analysis using the SEM-PLS algorithm with PLS Warp software. Descriptive analysis results show that the majority of respondents have high levels of performance expectations, effort expectations, social influence, facilitation conditions, and user behavior. In contrast, the level of the behavioral intention of most respondents is moderate. Spearman's correlation test results indicate that performance expectations, effort expectations, social influence, and facilitation conditions have a significant correlation (p-value <0.01) on behavioral intentions. Likewise, facilitating conditions and behavioral intentions have a positive and significant correlation with user behavior (p-value <0.05).
Stock Market Reaction towards the Announcement of Indonesian Presidential Election Results Ika Permatasari; Dian Anita Nuswantara; Alvin Rizani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 16 No 1 (2017)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v16i1.17344

Abstract

There are several factors influence stock market reactions, namely political events. This paper uses event study methodology to study the stock price reaction to political events, particularly the official announcements of Indonesian Presidential Election results of 2004, 2009, and 2014 by General Election Commission. The event window was twenty-nine days (fourteen days before the event, during the event, and fourteen days after the event). By using stocks of the LQ45 category, we analyzed stock market reactions and average abnormal return around the official announcement of 2004, 2009, and 2014 Presidential Election. Other factor, i.e. quick count, is also discussed in this study as it influenced to the stock market reactions. Keywords: political event, Presidential Election, stock market reaction, average abnormal return
Mencegah Gejolak Keuangan dengan Manajemen Risiko Likuiditas Perbankan Ika Permatasari
BISMA (Bisnis dan Manajemen) Vol. 4 No. 2 (2012)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.268 KB) | DOI: 10.26740/bisma.v4n2.p145-153

Abstract

Sound liquidity risk management is needed to deal with the impact of liquidity risk that can bring contagion effects that threatens the financial system stability of a country. This study aims to analyze the necessary issues in liquidity risk management in Indonesia, which emphasized on four pillars. The main pillars of the bank's liquidity risk management include active oversight board of commissioners and directors; policies, procedures, and liquidity risk limits; liquidity risk management process; and internal control systems.
MANAJEMEN LABA DAN STATUS KETERLAMBATAN PERUSAHAAN DALAM MENYAMPAIKAN LAPORAN KEUANGAN TAHUNAN Permatasari, Ika
Jurnal Akuntansi dan Keuangan Indonesia Vol. 2, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to evaluate whether companies who are behind schedule in submitting theirfinancial statement to Bapepam tend to do more earnings management than those who are on time. This study also evaluates other factors of earnings management, such as leverage, firm size, availability of audit committee and independent board, and audit quality. Using the proxy of discretionary accruals as the indicator of earnings management, this study finds that behind-schedule companies show higher average of discretionary accruals than on-time companies. Statistics also show thatfinancial indicators for these companies are significantly different. Further, this study finds that leverage has a negative relation with discretionary accruals while firm size has a positive relation with it. This study also finds that companies in compliance to Bapepam regulation about audit committee have lower average of discretionary accruals than those not complying to Bapepam regulation and/or without audit committee. Finally, this study finds that big-4-audited companies have lower average of discretionary accruals than other companies. This study, however, does not provide any empirical evidence to support any relation between the proportions of independent board to discretionary accrual level.
ANALISIS KEBERTERIMAAN SISTEM INFORMASI AKUNTANSI PERUSAHAAN MANUFAKTUR DI INDONESIA CANTIKA SARI SIREGAR; IKA PERMATASARI; PUJIONO PUJIONO
Jurnal Bisnis dan Akuntansi Vol. 23 No. 1 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i1.763

Abstract

Accurate Accounting Software is the best financial and accounting application with the most brands used in Indonesia. With the presence of this Accounting Information System (AIS), the study aims to determine the behavioral intentions of companies in implementing the Accurate Accounting Software system with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study uses a quantitative approach with a population of 14 manufacturing companies in Indonesia and a sample of 221 respondents. Confirmatory Factor Analysis using the SEM-PLS algorithm with PLS Warp software. Descriptive analysis results show that the majority of respondents have high levels of performance expectations, effort expectations, social influence, facilitation conditions, and user behavior. In contrast, the level of the behavioral intention of most respondents is moderate. Spearman's correlation test results indicate that performance expectations, effort expectations, social influence, and facilitation conditions have a significant correlation (p-value <0.01) on behavioral intentions. Likewise, facilitating conditions and behavioral intentions have a positive and significant correlation with user behavior (p-value <0.05).
Implementasi Assessment Berbasis Articulate Storyline 3 Pada Model Inkuiri Terbimbing Untuk Meningkatkan Hasil Belajar dan Sikap Ilmiah Siswa SMA Negeri 3 Jember Wulandari, Pria Nur; Maryani, Maryani; Supriadi, Bambang; Permatasari, Ika; Budiana, Santi
Navigation Physics : Journal of Physics Education Vol 6, No 1 (2024): Navigation Physics : Journal of Physics Education Vol. 6 No. 1 Tahun 2024
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/npjpe.v6i1.2447

Abstract

This research is classroom action research which aims to obtain an overview of PTK learning using a guided inquiry model, especially on hydrostatic pressure material which can improve students' physics learning outcomes. This PTK was carried out at SMA Negeri 3 Jember in class XI MIPA 2 in the 2023/2024 academic year. This research was carried out in two cycles, in each cycle there were planning, implementation, observation and reflection stages. The data analysis used in this research is descriptive qualitative, quantitative and N-gain tests. The problem of this research is in the form of student learning outcomes whose scores are still much below the KKM (77) from 33 students who did not complete as many as 90.90% or 30 students and students who completed as many as 9.09% or 3 students. The research results showed that the average value in cycle I was 37.57 and in cycle II was 84.24. So the increase in the average data on student learning outcomes in cycle II was greater than cycle I, namely 84.24 > 37.57. This is also proven by the analysis of scientific attitudes, the average result in cycle I was 50.28% and in cycle II it was 80.96%. So the increase in the average data on students' scientific attitudes in cycle II was greater than cycle I, namely 80.96% > 50.28%.
Analysis of Economic and Social Factors on Delayed Completion of Student Studies Kamalia, Putri Ulfa; Rachmawati, Lucky; Fahrullah, A’rasy; Permatasari, Ika; Meidiaswati, Harlina; Nugrohoseno, Dwiarko; Untarini, Nindria; Rohayati, Suci; Puspasari, Durinda; Kharisma, Fresha; Irawati, Winaika; Mnassri, Yasmine
International Journal of Emerging Research and Review Vol. 2 No. 4 (2024): December
Publisher : IKIP Widya Darma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56707/ijoerar.v2i4.89

Abstract

Objective: This research refers to the purpose of student organizations that function as a means for students to develop intellectual abilities and skills, so student interest talent development activities as part of the educational process can be carried out through student organizations. This is important because honing skills through self-habituation and fulfilling the needs of life can form a balance between knowledge and skills as the basis of quality human resources in the development of the time. Method: It was carried out by analyzing the research model of the influence between student leadership training, including Pre-LKKMTD, LKKMTD, and LKKMTM on CLEI (measurement of higher education learning effectiveness inventory) in this measurement method. This procedure was used to test multiple regression research models. Results: It was stated that the participation of students in the leadership training of Pre-LKKMTD, LKKMTD, and LKKMTM students had a partial and simultaneous effect on student learning ability through the measurement of student learning ability effectiveness inventory (CLEI).  Novelty: in this study is to measure the impact of participation in the level of student leadership training on students' learning abilities by using a variety of six learning abilities, including self-efficacy, organization and attention to learning, stress control due to time and environmental pressures, involvement in college activities, emotional satisfaction, and communication in learning adapted from a research questionnaire called inventory higher learning effectiveness (CLEI).
Co-Authors Adrianus Dhimas Setyanto Agatha, Brigitta Aurelia Alvin Rizani Amirul Arif Amirusholihin Amirusholihin Andianti, Putri Wihatma Ariel Rendra Pratama Bambang Supriadi Bayu Rama Laksono Budiana, Santi Cahyani, Selvi Regita Cantika Sari Siregar Dhita Berliana Tri Rahmawati Rawi Dian Anita Nuswantara Dian Puspitasari Durinda Puspasari Dwi Wulandari Dwi Wulandari Dwiarko Nugrohoseno Eniarti, Miko Fahrullah, A’rasy Febriyanti, Melisa Putri Filqy Nur Lailiyah Fresha Kharisma Hadi Sumarsono Hariyadi, Hariyadi Harlina Meidiaswati Hendry Cahyono Insyirah Putikadea Irawati , Winaika Irawati, Winaika Jauhar Fajrin, Jauhar LUCKY RACHMAWATI Maryani Maryani Mnassri, Yasmine Nindria Untarini Ningrum, Tika Widiya Nurul Aini, Liana Pathurahman, Pathurahman Permatasari, Intan Kurnia Putri Ulfa Kamalia Pyrenia, Adisty Rendra Arief Hidayat Retno Novitasary Silvira, Lia Suci Rohayati Suparjo Untarini , Nindria Widya Exsa Marita, Widya Exsa Wihara, Dhiyan Septa Wulandari, Pria Nur