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The Construction of Internal Control System of SimaVillage in Majapahit Empire Based on Jedong Inscription IX-X Satrio, Ragil; Sukoharsono, Eko Ganis; Prihatiningtyas, Yeney Widya
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

This study aims to understand how internal control system in Sima village in Majapahit Empire was built based on Jedong Inscription IX-X. This research is a case study employing historical approach through interpretation of interviews, observation, and documentation. The results of this study indicate that the control environment in the village of Sima was formed through a series of preparatory ceremonies of Manusuk Sima, the use of inscription as a form of risk assessment, the ceremony of Manusuk Sima as the core control of the village of Sima, Asuji and Caitra grand celebration as a form of information and communication and renewal of the inscription as a form of monitoring the Sima. The overall internal control system existing in Majapahit Empire during Hayam Wurukâs reign was an implication of Nawa Sanga, the form of beliefs who prefer spirituality in running the government system.

PENGARUH STRATEGI BISNIS PERUSAHAAN DAN KOMPETISI PASAR EKUITAS TERHADAP RISIKO CRASH HARGA SAHAM DENGAN OVERVALUED EQUITIES SEBAGAI VARIABEL MEDIASI Arianwuri, Fidya Gumilang; T, Sutrisno; Prihatiningtyas, Yeney Widya
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Business Strategy, Equity Market Competition, Overvalued Equities, and Stock Price CrashRisk. The purpose of this research is to examine the influence of prospector business strategyand defender business strategy, equity market competition, and indirect effect of prospectorbusiness strategy on stock price crash risk through ovevalued equities. The sample of thisresearch are 192 companies that are divided into 96 prospector business strategy and 96 defender business strategy during 2010-2016. This study uses a secondary data from financialreport, number of investor, and stock price information. Which is obtained from the officialwebsite of IDX, KSEI and yahoo finance. The results of this study indicate that the prospectorbusiness strategy effect on the stock price crash risk, while the defender business strategy doesnot affect on stock price crash risk. The equity market competition is proven to reduce the stockprice crash risk. The existence of a prospector business strategy will tend to overvalued equitieswhich in turn, increase stock price crash risk.Ke ywords: defender business strategy, equity market competition, overvalued equities, prospector business strategy, stock price crash risk

PENGARUH STRATEGI BISNIS PERUSAHAAN DAN KOMPETISI PASAR EKUITAS TERHADAP RISIKO CRASH HARGA SAHAM DENGAN OVERVALUED EQUITIES SEBAGAI VARIABEL MEDIASI Fidya Gumilang Arianwuri; Sutrisno T; Yeney Widya Prihatiningtyas
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Business Strategy, Equity Market Competition, Overvalued Equities, and Stock Price CrashRisk. The purpose of this research is to examine the influence of prospector business strategyand defender business strategy, equity market competition, and indirect effect of prospectorbusiness strategy on stock price crash risk through ovevalued equities. The sample of thisresearch are 192 companies that are divided into 96 prospector business strategy and 96 defender business strategy during 2010-2016. This study uses a secondary data from financialreport, number of investor, and stock price information. Which is obtained from the officialwebsite of IDX, KSEI and yahoo finance. The results of this study indicate that the prospectorbusiness strategy effect on the stock price crash risk, while the defender business strategy doesnot affect on stock price crash risk. The equity market competition is proven to reduce the stockprice crash risk. The existence of a prospector business strategy will tend to overvalued equitieswhich in turn, increase stock price crash risk.Ke ywords: defender business strategy, equity market competition, overvalued equities, prospector business strategy, stock price crash risk

PENGARUH GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan-Perusahaan Properti dan Real Estate yang Go-Public di Bursa Efek Indonesia) Intan Lifinda Ayuning Putri; Yeney Widya Prihatiningtyas
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This study examined the effect of good corporate governance and ownership structure on the financial performance of a company. Good corporate governance was identified by the proportion of independent commissioner board, while ownership structure was proxied by the proportion of institutional and managerial ownership. The indicators of financial performance were measured by Return on Equity (ROE) and Return on Asset (ROA). The study used 22 companies as a sample from a population of 54 property and real estate companies listed on the Indonesian Stock Exchange and got total data 110 in the period 2008-2012. The sample was determined using purposive sampling method. The study used multiple regression analysis and the data were analysed using SPSS. Measured by ROE, the result showed that there was negative effect of the proportion of independent commissioner board and institutional ownership on firm financial performance. However, it was not found that managerial ownership had an influence on financial performance. Another result showed that the proportion of independent commissioner board, the proportion of institutional and managerial ownership had a positive effect on financial performance were measured by ROA.Keywords: good corporate governance, ownership structure, firm financial performance

Pengaruh Faktor-faktor dalam Goal Efficacy pada Prestasi Akademik Mahasiswa (Studi pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya) Ria Fajar Pramono; Yeney Widya Prihatiningtyas
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 1: Semester Ganjil 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi prestasi akademik mahasiswa dengan menggunakan model Goal Efficacy. Penelitian menggunakan metode survei dalam pengambilan data. Sampel penelitian ini adalah mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang. Sebanyak 270 kuesioner dapat dianalisis menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa konstruk kemampuan konsep diri atas akademik berpengaruh positif dan signifikan terhadap keberhasilan diri dalam perkuliahan, orientasi hasil, dan regulasi diri atas strategi belajar. Konstruk keberhasilan diri dalam perkuliahan berpengaruh signifikan terhadap orientasi hasil, dan regulasi diri atas strategi belajar. Konstruk orientasi hasil berpengaruh positif dan signifikan terhadap regulasi diri atas strategi belajar. Sedangkan konstruk regulasi diri atas strategi belajar berpengaruh positif dan signifikan terhadap prestasi akademik. Kata Kunci: Goal Efficacy, prestasi akademik, kemampuan konsep diri atas akademik, keberhasilan diri dalam perkuliahan, orientasi hasil, regulasi diri atas strategi belajar.

PENGARUH KECERDASAN INTELEKTUAL (IQ) DAN KECERDASAN SPIRITUAL (SQ) TERHADAP PERSEPSI MAHASISWA AKUNTANSI MENGENAI KEETISAN PRAKTEK EARNINGS MANAGEMENT Noer Rochmah; Yeney Widya Prihatiningtyas
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence and spiritual intelligence simultaneously and partially on the perception of accounting studentabout the ethic of earnings management practices. The study was performed at 6 campuses in the Malang, namely University of Brawijaya (UB), State University of Malang (UM), University of Muhammadiyah (UMM), State Islamic University of Maulana Malik Ibrahim (UIN Maliki), Islamic University of Malang (Unisma), and Merdeka University (Unmer). Research methods used in this study was descriptive and explanatory studies, supported by the survey method. Data collection was done by questionnaire. Further more data, obtained were analyzed with descriptive statistical methods and multiple linear regression.Results of this study show that: 1) intellectual intelligence and spiritual intelligence had simultaneous significant effect on the perception of accounting studentabout the ethic of earnings management practice, and 2) intellectual intelligence and spiritual intelligence had partial significant effect on the perception of accounting studentabout the ethic of earnings management practice. From this study it was found that the higher the IQ or SQ, earnings management is increasingly perceived as an unethical practice. In addition, it was found that the intellectual intelligence had dominant influence than spiritual intelligence onthe perception of accounting studentabout the ethic of earnings management practice.However, it does not mean that SQ is not necessary, because SQ is essential part of intelligence and it is important to be taught. SQ has partialyeffected on the perception of the ethics of earnings management practices. Keywords : intellectual intelligence, spiritual intelligence, ethical perception, earnings management.

PENGARUH KECERDASAN INTELEKTUAL (IQ) DAN KECERDASAN SPIRITUAL (SQ) TERHADAP PERSEPSI MAHASISWA AKUNTANSI MENGENAI KEETISAN PRAKTEK EARNINGS MANAGEMENT Rochmah, Noer; Prihatiningtyas, Yeney Widya
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

The purpose of this study is to obtain empirical evidence about the influence of intellectual intelligence and spiritual intelligence simultaneously and partially on the perception of accounting studentabout the ethic of earnings management practices. The study was performed at 6 campuses in the Malang, namely University of Brawijaya (UB), State University of Malang (UM), University of Muhammadiyah (UMM), State Islamic University of Maulana Malik Ibrahim (UIN Maliki), Islamic University of Malang (Unisma), and Merdeka University (Unmer). Research methods used in this study was descriptive and explanatory studies, supported by the survey method. Data collection was done by questionnaire. Further more data, obtained were analyzed with descriptive statistical methods and multiple linear regression.Results of this study show that: 1) intellectual intelligence and spiritual intelligence had simultaneous significant effect on the perception of accounting studentabout the ethic of earnings management practice, and 2) intellectual intelligence and spiritual intelligence had partial significant effect on the perception of accounting studentabout the ethic of earnings management practice. From this study it was found that the higher the IQ or SQ, earnings management is increasingly perceived as an unethical practice. In addition, it was found that the intellectual intelligence had dominant influence than spiritual intelligence onthe perception of accounting studentabout the ethic of earnings management practice.However, it does not mean that SQ is not necessary, because SQ is essential part of intelligence and it is important to be taught. SQ has partialyeffected on the perception of the ethics of earnings management practices. Keywords : intellectual intelligence, spiritual intelligence, ethical perception, earnings management.

Pengaruh Faktor-faktor dalam Goal Efficacy pada Prestasi Akademik Mahasiswa (Studi pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya) Pramono, Ria Fajar; Prihatiningtyas, Yeney Widya
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 1
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Penelitian ini bertujuan untuk menguji faktor-faktorÂ yang mempengaruhi prestasi akademik mahasiswaÂ dengan menggunakan modelÂ Goal Efficacy.Â PenelitianÂ menggunakan metode survei dalam pengambilan data. Sampel penelitian ini adalah mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya Malang.Â Sebanyak 270 kuesioner dapat dianalisis menggunakan SPSS.Â HasilÂ penelitianÂ ini menunjukkan bahwa konstrukÂ kemampuan konsep diri atas akademik berpengaruh positif dan signifikan terhadap keberhasilan diri dalam perkuliahan, orientasi hasil, dan regulasi diri atas strategi belajar. Konstruk keberhasilan diri dalam perkuliahan berpengaruh signifikan terhadap orientasi hasil, dan regulasi diri atas strategi belajar. Konstruk orientasi hasil berpengaruh positif dan signifikan terhadap regulasi diri atas strategi belajar. Sedangkan konstruk regulasi diri atas strategi belajar berpengaruh positif dan signifikan terhadap prestasi akademik. Kata Kunci:Â Goal Efficacy,Â prestasi akademik, kemampuan konsep diri atas akademik, keberhasilan diri dalam perkuliahan, orientasi hasil, regulasi diri atas strategi belajar.

PENGARUH GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan-Perusahaan Properti dan Real Estate yang Go-Public di Bursa Efek Indonesia) Putri, Intan Lifinda Ayuning; Prihatiningtyas, Yeney Widya
Jurnal Ilmiah Mahasiswa FEB Vol. 2 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

This study examined the effect of good corporate governance and ownership structure on the financial performance of a company. Good corporate governance was identified by the proportion of independent commissioner board, while ownership structure was proxied by the proportion of institutional and managerial ownership. The indicators of financial performance were measured by Return on Equity (ROE) and Return on Asset (ROA). The study used 22 companies as a sample from a population of 54 property and real estate companies listed on the Indonesian Stock Exchange and got total data 110 in the period 2008-2012. The sample was determined using purposive sampling method. The study used multiple regression analysis and the data were analysed using SPSS. Measured by ROE, the result showed that there was negative effect of the proportion of independent commissioner board and institutional ownership on firm financial performance. However, it was not found that managerial ownership had an influence on financial performance. Another result showed that the proportion of independent commissioner board, the proportion of institutional and managerial ownership had a positive effect on financial performance were measured by ROA.Keywords: good corporate governance, ownership structure, firm financial performance

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