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All Journal Neraca Prosiding University Research Colloquium PROSIDING SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT (SNPPM) UNIVERSITAS MUHAMMADIYAH METRO Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
rini hidayah
Universitas Muhammadiyah Pekajangan Pekalongan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH KEPEMILIKAN PUBLIK, UKURAN PERUSAHAAN, UMUR LISTING, JUMLAH DEWAN KOMISARIS INDEPENDEN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA: Dibuat OlehAyu Norfatmawati, Djauhar Edi Purnomo, Rini Hidayah Djauhar Edi Purnomo; ayu norfatmawati; rini hidayah
Neraca Vol. 17 No. 2 (2021): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v17i2.1032

Abstract

This research aims to determine and analyze the effect of public ownership, company size, age of listings, number of independent commissioners, and profitability on the timeliness of corporate internet reporting in financial sector companies listed on the Indonesia Stock Exchange. The sample used in this study is financial sector companies listed on the Indonesia Stock Exchange with the sample collection technique used purposive sampling with the amount of final sample to 50 companies that meet the criteria. The data used are secondary data from the official page on the Indonesia Stock Exchange. The analytical tool used in this study is logistic regression analysis using Microsoft Excel and SPSS 16. The result of this study indicate that partially the variable of public ownership, age of listings, number of independent commissioners, and profitability has no effect on the timeliness of corporate internet reporting. While the company size have a significant effect on the timeliness of corporate internet reporting. And the simultaneously that the variable of public ownership, company size, age of listings, number of independent commissioners, and profitability have a significant effect on the timeliness of corporate internet reporting. Keywords : Public Ownership, Company Size, Age of Listings, Number of Independent Commissioners, and Profitability, Timeliness of Corporate Internet Reporting.
The Assistance Of Accounting Implementation Of Zakat, Infaq, And Operational Funds Based On Financial Reporting And Accounting Standard (PSAK) 109 In The Preparations Of Financial Statements Of National Zakat Agency (BAZNAS) In Pekalongan City Yohani Yohani; Moegiri Moegiri; Rini Hidayah; Muhamad Yusuf
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (994.539 KB)

Abstract

The National Zakat Agency (BAZNAS) Pekalongan located in Jl. Majapahit No. 8was formed based on the Decree of the Mayor of Pekalongan Number: 451.1/392 of 2016.It has some activities such as carrying out the collection, distribution and utilization ofpublic funds in the form of zakat, and infaq/sadaqah in a professional and transparentmanner. Therefore, it is necessary to be audited by a Public Accounting Firm (KAP) as aform of accountability for financial statements to muzaki. As we know, these funds accepted by civil service staff (ASN) of Pekalongan City,deducted by the payroll clerks. This Zakat received in the last 2 years amounted to Rp.1,041,466,564 (2019) and Rp. 1,396,230,670 (2020), while the Infaq received was Rp.633,654,150 (2019) and Rp. 687,103,358 (2020). These funds are distributed to mustahikin the form of basic necessities for the poor, orphanages, underprivileged children,honorary employees, Koran teachers, ibn sabil, and amil. Besides, these ones are alsostored in the form of deposits and the profit sharing is used as operational funds. Every year the partners (the managers of Pekalongan BAZNAS) routinely makereports in the form of receipts and distributions (tasaruf) of these funds. However, thepartners do not yet have or make consolidated financial reports between zakat, infaq, and operational funds in accordance with applicable accounting standards, namely PSAK109. So that community service activities are needed in the form of assistance in theimplementation of zakat accounting based on the standard in the preparation of thefinancial statements of this agency. So, with the assistance, the Financial Statements ofBAZNAS can be audited by a Public Accounting Firm with a Fair Opinion.
Reaksi Pasar Modal Korea Selatan terhadap Pengumuman Initial Public Offering (IPO) Big Hit Entertainment (Studi Peristiwa terhadap Perusahaan Industri Hiburan Korea Selatan Terdaftar di Korea Exchange (KRX)) Nisa Azzahra; Djauhar Edi Purnomo; Rini Hidayah
Prosiding University Research Colloquium Proceeding of The 16th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation)
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

Penelitian ini bertujuan untuk menganalisa dampak pengumuman Initial Public Offering (IPO) Big Hit Entertainment pada perusahaan industri hiburan Korea Selatan terdaftar di Korea Exchange (KRX) ditunjukkan dengan perbedaan abnormal return dan trading volume activity selama periode peristiwa. Metode penelitian yang digunakan adalah metode kuantitatif dengan sumber data sekunder berasal dari data.krx.co.kr. Uji wilcoxon signed rank test dengan bantuan aplikasi IBM SPSS Statistics 16 digunakan untuk membandingkan abnormal return dan trading volume activity sebelum dan sesudah pengumuman Initial Public Offering (IPO) Big Hit Entertainment pada 27 sampel perusahaan industri hiburan yang listing di Korea Exchange (KRX) di bursa Korea Securities Dealers Automated Quations Market (KOSDAQ). Hasil uji tersebut menunjukkan bahwa tidak terdapat perbedaan average abnormal return dan terdapat perbedaan average trading volume activity sebelum dan sesudah pengumuman Initial Public Offering (IPO) Big Hit Entertainment. Secara keseluruhan dapat dikatakan bahwa pengumuman Initial Public Offering (IPO) Big Hit Entertainment mempengaruhi tingkat volume perdagangan saham perusahaan hiburan lain tetapi tidak mempengaruhi tingkat keuntungan saham yang diperoleh investor. Hal ini menunjukkan bahwa volume perdagangan saham dan tingkat keuntungan saham tidak selalu mempunyai hubungan yang positif.
Pengaruh Dana Bantuan Produktif Usaha Mikro, Intellectual Capital Dan Perangkat Lunak Akuntansi Terhadap Kinerja Usaha Mikro Kecil Menengah Teguh Purwanto; Rini Hidayah; Djauhar Edi P; F Fatkhurrokhmah
Neraca Vol. 18 No. 2 (2022): NERACA
Publisher : FEB Universitas Muhammadiyah Pekajangan Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48144/neraca.v18i2.1399

Abstract

This study aimed to determine the effect of (1) Micro Business Productive Assistance Fund, (2) Intellectual Capital, and (3) Accounting Software on the Performance of Micro, Small, and Medium Enterprises (MSMEs) (4) either partially or simultaneously. The population of this study were MSMEs registered at the Office of Trade, Cooperatives and MSMEs of Pekalongan in 2020-2021. The samples were 100 respondents, selected through a purposive sampling technique. This study employed a multiple linear regression analysis with the help of SPSS version 16. The results of the study showed that: (1) the Productive Assistance Fund for Micro Businesses had a significant effect on the performance of MSMEs; (2) the Intellectual Capital had a significant effect on the performance of MSMEs; and (3) the Accounting Software had a significant effect on the performance of MSMEs, (4) the Productive Assistance Funds, the Intellectual Capital, and the Accounting Software had a significant effect on the performance of MSMEs simultaneously. Keywords: performance of MSMEs, Micro Business Productive Assistance Fund, Intellectual Capital, and Accounting Software
Pendampingan Implementasi Penyusunan Laporan Keuangan Berdasarkan ISAK 35 pada SD Muhammadiyah 3 Pekajangan Rini Hidayah; ‪Muhammad Fithrayudi Triatmaja‬; Tutut Dwi Andayani; M Moegiri
Prosiding University Research Colloquium Proceeding of The 16th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

SD Muhammadiyah 3 Pekajangan merupakan salah satu entitas nonlaba di bawah Pimpinan Cabang Muhammadiyah (PCM) Pekajangan. Pendapatan yang diperoleh SD Muhammadiyah 3 Pekajangan berasal dari siswa dan bantuan/hibah dari pemerintah. Selama 2 tahun terakhir Pendapatan yang diperoleh yaitu Rp. 470.510.600 pada tahun ajaran 2019/2020 dan Rp. 495.285.000 pada tahun ajaran 2020/2021 (mengalami kenaikan 5,26%). Setiap tahun mitra sudah membuat laporan secara rutin akan tetapi laporan yang dibuat masih berupa laporan pemasukan dan pengeluaran kas. Mitra belum membuat laporan keuangan yang sesuai dengan standar akuntansi yang berlaku. Sebagai entitas nonlaba laporan keuangan SD Muhammadiyah 3 Pekajangan seharusnya disusun sesuai dengan Interpretasi Standar Akuntansi Keuangan (ISAK) 35. Untuk itu dilakukan kegiatan pengabdian masyarakat yang diawali dengan penyusunan kerangka laporan keuangan dan selanjutnya dilakukan pendampingan dalam menyusun laporan keuangan yang sesuai dengan ISAK 35. Sehingga diharapkan mitra mampu memahami dan menyusun laporan keuangan berdasarkan ISAK 35 yaitu Laporan Posisi Keuangan, Laporan Penghasilan Komprehensif, Laporan Perubahan Aset Neto dan Laporan Arus Kas.
The Assistance Of Accounting Implementation Of Zakat, Infaq, And Operational Funds Based On Financial Reporting And Accounting Standard (PSAK) 109 In The Preparations Of Financial Statements Of National Zakat Agency (BAZNAS) In Pekalongan City Yohani Yohani; Moegiri Moegiri; Rini Hidayah; Muhamad Yusuf
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

The National Zakat Agency (BAZNAS) Pekalongan located in Jl. Majapahit No. 8was formed based on the Decree of the Mayor of Pekalongan Number: 451.1/392 of 2016.It has some activities such as carrying out the collection, distribution and utilization ofpublic funds in the form of zakat, and infaq/sadaqah in a professional and transparentmanner. Therefore, it is necessary to be audited by a Public Accounting Firm (KAP) as aform of accountability for financial statements to muzaki. As we know, these funds accepted by civil service staff (ASN) of Pekalongan City,deducted by the payroll clerks. This Zakat received in the last 2 years amounted to Rp.1,041,466,564 (2019) and Rp. 1,396,230,670 (2020), while the Infaq received was Rp.633,654,150 (2019) and Rp. 687,103,358 (2020). These funds are distributed to mustahikin the form of basic necessities for the poor, orphanages, underprivileged children,honorary employees, Koran teachers, ibn sabil, and amil. Besides, these ones are alsostored in the form of deposits and the profit sharing is used as operational funds. Every year the partners (the managers of Pekalongan BAZNAS) routinely makereports in the form of receipts and distributions (tasaruf) of these funds. However, thepartners do not yet have or make consolidated financial reports between zakat, infaq, and operational funds in accordance with applicable accounting standards, namely PSAK109. So that community service activities are needed in the form of assistance in theimplementation of zakat accounting based on the standard in the preparation of thefinancial statements of this agency. So, with the assistance, the Financial Statements ofBAZNAS can be audited by a Public Accounting Firm with a Fair Opinion.
Reaksi Pasar Modal Korea Selatan terhadap Pengumuman Initial Public Offering (IPO) Big Hit Entertainment (Studi Peristiwa terhadap Perusahaan Industri Hiburan Korea Selatan Terdaftar di Korea Exchange (KRX)) Nisa Azzahra; Djauhar Edi Purnomo; Rini Hidayah
Prosiding University Research Colloquium Proceeding of The 16th University Research Colloquium 2022: Mahasiswa (Student Paper Presentation)
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

Penelitian ini bertujuan untuk menganalisa dampak pengumuman Initial Public Offering (IPO) Big Hit Entertainment pada perusahaan industri hiburan Korea Selatan terdaftar di Korea Exchange (KRX) ditunjukkan dengan perbedaan abnormal return dan trading volume activity selama periode peristiwa. Metode penelitian yang digunakan adalah metode kuantitatif dengan sumber data sekunder berasal dari data.krx.co.kr. Uji wilcoxon signed rank test dengan bantuan aplikasi IBM SPSS Statistics 16 digunakan untuk membandingkan abnormal return dan trading volume activity sebelum dan sesudah pengumuman Initial Public Offering (IPO) Big Hit Entertainment pada 27 sampel perusahaan industri hiburan yang listing di Korea Exchange (KRX) di bursa Korea Securities Dealers Automated Quations Market (KOSDAQ). Hasil uji tersebut menunjukkan bahwa tidak terdapat perbedaan average abnormal return dan terdapat perbedaan average trading volume activity sebelum dan sesudah pengumuman Initial Public Offering (IPO) Big Hit Entertainment. Secara keseluruhan dapat dikatakan bahwa pengumuman Initial Public Offering (IPO) Big Hit Entertainment mempengaruhi tingkat volume perdagangan saham perusahaan hiburan lain tetapi tidak mempengaruhi tingkat keuntungan saham yang diperoleh investor. Hal ini menunjukkan bahwa volume perdagangan saham dan tingkat keuntungan saham tidak selalu mempunyai hubungan yang positif.
Pendampingan Implementasi Penyusunan Laporan Keuangan Berdasarkan ISAK 35 pada SD Muhammadiyah 3 Pekajangan Rini Hidayah; ‪Muhammad Fithrayudi Triatmaja‬; Tutut Dwi Andayani; M Moegiri
Prosiding University Research Colloquium Proceeding of The 16th University Research Colloquium 2022: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

SD Muhammadiyah 3 Pekajangan merupakan salah satu entitas nonlaba di bawah Pimpinan Cabang Muhammadiyah (PCM) Pekajangan. Pendapatan yang diperoleh SD Muhammadiyah 3 Pekajangan berasal dari siswa dan bantuan/hibah dari pemerintah. Selama 2 tahun terakhir Pendapatan yang diperoleh yaitu Rp. 470.510.600 pada tahun ajaran 2019/2020 dan Rp. 495.285.000 pada tahun ajaran 2020/2021 (mengalami kenaikan 5,26%). Setiap tahun mitra sudah membuat laporan secara rutin akan tetapi laporan yang dibuat masih berupa laporan pemasukan dan pengeluaran kas. Mitra belum membuat laporan keuangan yang sesuai dengan standar akuntansi yang berlaku. Sebagai entitas nonlaba laporan keuangan SD Muhammadiyah 3 Pekajangan seharusnya disusun sesuai dengan Interpretasi Standar Akuntansi Keuangan (ISAK) 35. Untuk itu dilakukan kegiatan pengabdian masyarakat yang diawali dengan penyusunan kerangka laporan keuangan dan selanjutnya dilakukan pendampingan dalam menyusun laporan keuangan yang sesuai dengan ISAK 35. Sehingga diharapkan mitra mampu memahami dan menyusun laporan keuangan berdasarkan ISAK 35 yaitu Laporan Posisi Keuangan, Laporan Penghasilan Komprehensif, Laporan Perubahan Aset Neto dan Laporan Arus Kas.
DETERMINAN KINERJA KEUANGAN PEMERINTAH DAERAH PADA PEMERINTAH KOTA/KABUPATEN SE-JAWA TENGAH PERIODE 2019-2022 Raihan Muhammad Al-lintangi; Yohani; Rini Hidayah
SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT Vol 5 No 1 (2023): SNPPM 5 Universitas Muhammadiyah Metro
Publisher : Universitas Muhammadiyah Metro

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

Abstract

Kinerja keuangan merupakan indikator untuk mengukur kemampuan daerah dalam menjalankanpelaksanaan keuangan secara baik dan benar untuk meningkatkan pelayanan. Penelitian ini bertujuanmenguji faktor-faktor yang mempengaruhi kinerja keuangan pemerintah daerah pada Pemerintah Kota/KabupatenSe-Jawa Tengah periode 2019-2022 antara lain Pendapatan Asli Daerah, Dana Perimbangan dan Leverage.Populasi pada penelitian ini adalah pemerintah daerah kota/kabupaten di wilayah Provinsi Jawa TengahMetode pengambilan sampel menggunakan purposive sampling dan diperoleh 23 pemerintah daerah di JawaTengah yang digunakan sebagai sampel. Metode analisis yang digunakan dalam penelitian ini yaitu metodeanalisis regresi linear berganda dengan menggunakan program SPSS 20. Hasil penelitian ini menunjukkan bahwasecara parsial variabel pendapatan asli daerah, dana perimbangan, dan leverage berpengaruh signifikan terhadapkinerja keuangan pemerintah daerah.
ESG Performance and Ownership Structure on Cost of Capital and Research & Development Investment Asri Pangestika Lutfiani; Rini Hidayah
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 21 No. 1 (2022): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v21i1.26

Abstract

This study aims to determine the effect of ESG performance, institutional ownership, insider ownership, block holder ownership, and foreign ownership on the cost of capital and investment of research and development (R&D). The sample of this study is companies listed on the Indonesia Stock Exchange (BEI) for 2016-2020. The sample selection uses the purposive sampling method and collects through the Thomson Reuters Database and annual report. The results of this study indicate that ESG performance, institutional ownership, and foreign ownership have a negative significant effect on the cost of capital, insider ownership has a positive significant effect on the cost of capital, but block holder ownership does not show a significant relationship to the cost of capital. As for the relationship to research and development investment, only ESG performance, institutional ownership, and foreign ownership have a positive significant effect, the other two types of ownership have a negative and significant effect.
Co-Authors Asri Pangestika Lutfiani ayu norfatmawati ‪Muhammad Fithrayudi Triatmaja‬ Djauhar Edi P Djauhar Edi Purnomo Djauhar Edi Purnomo F Fatkhurrokhmah M Moegiri Moegiri Moegiri Muhamad Yusuf Nisa Azzahra Raihan Muhammad Al-lintangi Teguh Purwanto Tutut Dwi Ak M.Si. SE. Andayani Yohani yohani Yohani ‪Muhammad Fithrayudi Triatmaja‬