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All Journal JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) JAS (Jurnal Akuntansi Syariah)
Nur Rahmanti Ratih
Universitas Islam Kadiri
Economics, Econometrics & Finance Education Social Sciences

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PENGARUH DEWAN KOMISARIS DAN KEPEMILIKAN MANAJERIAL TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Olivia Kusuma; Nur Rahmanti Ratih
JCA (Jurnal Cendekia Akuntansi) Vol 1 No 1 (2020): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.235 KB) | DOI: 10.32503/akuntansi.v1i1.1060

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagimana pengaruh dewan komisaris yang diproyeksikan menjadi ukuran dewan komisaris, proporsi komisaris independen, frekuensi rapat, latar belakang pendidikan dan keberadaan wanita dan kepemilikan manajerial terhadap intellectual capital disclosure pada perbankan di Indonesia.Dengan diketahuinnya pengaruh tersebut diharpakan perusahaan dapat meningkatkan pengungkpaan yang dimilikinya.Populasi pada penelitian ini adala perbankan BUMN dan non BUMN yang terdafar di Bursa Efek Indonesia.Penentuan jumlah sempel menggunakan teknik purposive sampli dan di dapat 21 perusahaan pada periode 2015-2017. Teknik analisis data menggunakan Analisis Regresi Linier Berganda dengan taraf signifikansi < 0,05. Dari hasil analisis yang telah dilakukan, menunjukan bahwa secara parsial dari enam hipotesis menunjukan bahwa ukuran dewan komisaris memiliki pengaruh positif terhadap intellectual capital disclosure dengan nilai sig. 0,000.Proporsi dewan komisaris independen memiliki pengaruh positif terhadap intellectual capital disclosure dengan nilai sig. 0,032.Frekuensi rapat dewan komisris memiliki pengaruh positif terhadap intellectual capital disclosure dengan nilai sig. 0,019. Latar belakang pendidikan memiliki pengaruh positif terhadap intellectual capital disclosure dengan nilai sig.0,015. Dan secara simultan ukuran dewana komisaris, proporsi komisaris independen, frekuensi rapat, latar belakang pendidikan dan keberadaan wanita dan kepemilikan manajerial berpengaruh positif dengan nilai sig. 0,005.
IMPLEMENTASI DIFFERENTIAL COST DAN OPPORTUNITY COST DALAM PENGAMBILAN KEPUTUSAN MEMBUAT SENDIRI ATAU MEMBELI Sekar Wahyuliningtyas; Nur Rahmanti Ratih; Miladiah Kusummaningarti
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5789

Abstract

Determining a decision to be taken by Tulungagung Ababiel Convection, it must be supported by sharp considerations. Making the right decision will result in an advantage for the company. One of the methods used in decision making is the differential cost method in making decisions to choose an option to increase profits. Making decisions using the differential method, it has something to do with opportunity costs where these costs aim to make choices and determine the decisions that must be taken and sacrifice other choices. By knowing this relationship, Ababiel Tulungagung Convection party can estimate how the implementation of differential costs and opportunity costs is in making decisions to make yourself or buy from outside so you can find out the right decisions for the company.The data analysis technique used in this study is a quantitative descriptive analysis technique. Data obtained from interviews and documentation. From the results of the analysis carried out, the research results show production costs which include raw material costs, labor costs, and factory overhead costs. After knowing the costs incurred, a comparison is made of the costs incurred by the company when producing itself with the cost of buying from suppliers. The company also uses opportunity costs to find out the opportunities the company gets if the company buys from outside and rents out the building it owns.
Kinerja Keuangan Koperasi Sebelum Dan Saat Pandemi Covid-19 Terhadap Sisa Hasil Usaha Nur Rahmanti Ratih; Dwi Oktaviana; Miladiah Kusumaningarti
JAS (Jurnal Akuntansi Syariah) Vol 6 No 2 (2022): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i2.806

Abstract

This study analyzes the financial performance before and during the covid-19 pandemic on the operating profit. Sources of data come from primary data obtained through interviews and secondary data in the form of financial reports through documentation. The study was carried out using a quantitative descriptive method. Analysis was carried out descriptively regarding financial performance through return on assets (ROA), return on equity (ROE), and cash ratio. The study results show that financial performance before and during the covid-19 pandemic is still below cooperative financial standards and needs to produce operating profit optimally. Cooperative financial performance will have an influence on operating profit in the future. Good financial performance will be able to produce better-operating profits for cooperatives. The financial performance of cooperatives can impact obtaining profits in the future; therefore, cooperatives must manage their assets effectively and efficiently. This study can be a reference for cooperatives in running a business and increasing income.
Co-Authors Dwi Oktaviana Miladiah Kusumaningarti Miladiah Kusummaningarti Olivia Kusuma Riana Riana Sekar Wahyuliningtyas