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All Journal Dinamika Akuntansi Keuangan dan Perbankan Krisna: Kumpulan Riset Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi dan Keuangan SEIKO : Journal of Management & Business Muqtasid: Jurnal Ekonomi dan Perbankan Syariah EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Accounting Information System (AIMS) Jurnal Difusi Indonesian Journal of Economics and Management Industrial Research Workshop and National Seminar Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Jurnal Accounting Information System (AIMS)
Dahtiah, Neneng
Department Of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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Sharia Board Characteristics, Macroeconomic Factors, and Non-performing Financing of Indonesian Islamic banks Mai, Muhamad Umar; Kristianingsih, Kristianingsih; Dahtiah, Neneng
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 14, No 2 (2023): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v14i2.148-164

Abstract

This study examines the impact of Islamic board characteristics (SB) and macroeconomic factors on the Non-performing financing (NPF) of Islamic commercial banks (ICB). The sample of this study consisted of 14 ICBs in Indonesia from 2010 to 2021. In this study, data estimation used a one-step GMM System model. SB features such as SB Size and SB Woman were found to have a detrimental impact on NPF. GDP per capita, for example, negatively affects NPF, while inflation has a positive impact. However, this study could not show the impact of SB characteristics such as expertise and proximity of SB to NPF. The study also found that macroeconomic factors such as annual open unemployment and interest rates showed an insignificant negative influence on NFP. The findings of this study help regulators, investors, and management of Islamic banks better understand the impact of SB characteristics and macroeconomic factors on Non-performing financing (NPF) of Islamic banks, especially in the context of ICB in Indonesia. In addition, it is expected to inspire similar research in the future.
Peran Intellectual Capital dan Profitabilitas terhadap Nilai Perusahaan Ishak, Jouzar Farouq; Irawan, Arry; Tripuspitorini, Fifi Afiyanti; Hutapea, Riauli Susilawaty; Dahtiah, Neneng; Rufaedah, Yanti
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6802

Abstract

In 2015, countries around the world adopted 17 goals with 169 fundamental targets to address issues affecting the world. The Sustainable Development Goals (SDGs) are a global commitment to improve the welfare of people for a better life. Each of the 17 SDGs has specific targets that need to be achieved by 2030 with everyone needing to do their part such as governments, individuals, and the private sector in this case industry. This study aims to determine the role of intellectual capital and profitability on firm value. The study sample consists of companies listed on Index Lq-45 on the Indonesia Stock Exchange from 2018 to 2024 using purposive sampling technique. This study employs a quantitative method. The data used in this study are secondary data obtained from financial reports published by the Indonesia Stock Exchange as well as annual reports published on company website. Hypotheses are tested using multiple linear regression analysis. The result show that, partially, intellectual capital has a significant negative effect on firm value, while profitability has a significant positive effect on firm value. Simultaneously, all variables have a significant positive effect on firm value.
Perhitungan Harga Pokok Produksi dengan Metode Full Costing untuk Mengetahui Harga Pokok Produksi dan Meningkatkan Akurasi Perhitungan Laba/Rugi Fitriani, Nuri; Irawan, Arry; Dahtiah, Neneng; Hutapea, Riauli Susilawaty; Suwondo, Sulistia
Indonesian Accounting Literacy Journal Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i2.5127

Abstract

The calculation of the cost of production (COGS) is important and needs to be considered by every business actor. The COGS calculation must be precise and accurate because COGS plays a role in determining the selling price and affects the company's profit/loss. Errors in determining the cost of production usually occur in business actors who only estimate the cost of their products or perform calculations but do not include all components of production costs. As happened in one of the micros, small and medium enterprises RD Sapala Shop which is engaged in manufacturing knitwear, which still relies on estimated costs in determining the cost of production, which causes selling prices to be less than optimal and profit/loss reports that are not accurate. The purpose of this study was to determine the calculation of the cost of goods manufactured according to the company and according to the full costing method and to improve the accuracy of the company's profit/loss calculation. This research method is descriptive quantitative. The COGS collection method used is the process cost method, while the COGS determination uses the full costing method approach to determine the cost of production which includes fixed and variable overhead costs.
Co-Authors Afriady, Arif Ahmad Syarief Arief, Khozin Arry Irawan Arry Irawan, Arry Arvin, Amanda Thalia Arwan Gunawan Cahyani, Dzurriyati Chikita Bela Martunisa Cica Purnamasari Danika, Dinda Dian Imanina Burhany Firda Alfayuni Fitriani, Nuri Frita Ayuning Putri Ghina Akmalia Gina Mutia Diniasari Hani Rahmasania Hikam Syahid Jayana Ishak, Jouzar Farouq Jolissetiawati, Handayani Kristianingsih, Kristianingsih Madhalena Giriani Mega Aulia Hijrah Mia Rosmiati Mochamad Umar Mai Muhammad Irfan Dzul Izzudin Nabila, Raihani Putri Nabilah Febriyane Prasetyo Widodo Nisrina Alifiananda Rahma Nazila Muhammad Raisa Nur Adila Raisya Putri Septianti Restu, Indriani Reviona Juliar Riauli Susilawaty Hutapea Rina Nurmalina Rustandi, Sheilla Destia Putri Selfi Nurul Fadilah Sembiring, Etti Ernita Setiawan Setiawan Sitorus, Sifra Christalia Rustiana Sudradjat Sudradjat Sulistia Suwondo SUMIYATI SUMIYATI Supriatna, Iyeh Suwondo, Sulistia Tripuspitorini, Fifi Afiyanti Yanti Rufaedah, Yanti