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All Journal Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Riset Mahasiswa Manajemen (JRMM) Indonesian Journal of Sustainability Accounting and Management Jurnal Studi Manajemen dan Bisnis JBMP (Jurnal Bisnis, Manajemen dan Perbankan) JPM (Jurnal Pemberdayaan Masyarakat) MBR (Management and Business Review) Jurnal Peternakan (Jurnal of Animal Science) ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat Asia BISMA (Bisnis dan Manajemen) MIMBAR INTEGRITAS Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa Indonesian Journal of Sustainability Accounting and Management Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Neraca Jurnal Akuntansi dan Keuangan Islam (JAKIs) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-Jurnal Manajemen
Irma Irma Tyasari
Universitas PGRI Kanjuruhan Malang, Faculty Of Economics And Business, Malang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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Social Sustainability Reporting and Board Structures in the Healthcare Industry Adamu Idris Adamu; Irma Tyasari
Indonesian Journal of Sustainability Accounting and Management Vol. 6 No. 1 (2022): June 2022
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v6i1.485

Abstract

This paper aims to analyze the structure of the corporate board that triggers social sustainability reporting in the healthcare industry. The sample consists of 60 firm-year observations. Data on corporate governance was collected from the annual reports of the sampled companies and social sustainability data were obtained from MachameRatios. Moreover, financial information was collected from the NSE factbooks. Consistent with the study’s predicted hypotheses, the result reveals that companies with several directors and with one or more female directors as board members are more likely to report social sustainability activities. However, having nonexecutive directors on the board had limited impact on issues relating to sustainability. Our study adds to the existing literature on board structures and sustainability reporting that large and diverse boards are material determinants of social sustainability reporting. The study findings are consistent with various regulatory bodies’ initiatives (for example, the Securities and Exchange Commission of Nigeria) on board structures. The commission mandated all listed firms to have at least five directors. Hence, encouraging companies to have larger and diverse boards composed of mixed genders with greater experience will positively impact sustainability reporting.
The Role of Stakeholders’ Collaboration in Eliminating Child Labor: A Case of Indonesia’s Agriculture Sector Irma Tyasari; Abdul Wahab; Achmad Marzuki; Muhammad Yafie Zenas Asy’ari; Eka Aprilia Fo
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 7 (2023): September
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i7.351

Abstract

The goal of international labor Organization is to eliminate all forms of child labor since at the year of 2016 and it still needs to be supported until today. The aim of this program is to show how stakeholders’ collaboration and coordination have been focusing on the contribution and their roles to the reduction of child labor. The combination between field observation and interview to 20 NGO’s directors and field operating managers is the method used in this program. Although the collaboration’s efforts and the intervention of the stakeholders have been discussed in previous papers, however, its connection with socio- political view from NGO’s network perspectives and NGO’s network salience have not been sufficiently revealed, particularly in agriculture sector in Indonesia. The finding shows that the collaboration effects the capacity of network members through strengthening partnership for action against child labor, increasing the awareness and understanding of parents and farmers regarding child labor and its regulation, and developing a model of child-friendly village. This program has an implication to advocate for more supportive policies on child labor elimination and technical support for stakeholders both at national as well as regional level
Pengaruh Kompetensi Aparatur Desa, Partisipasi Masyarakat, Pemanfaatan Teknologi Informasi Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus pada Desa-desa di Kecamatan Gondanglegi Kabupaten Malang) Defi Indah Sari; Irma Tyasari; Mochamad Fariz Irianto
Jurnal Akuntansi Neraca Vol. 1 No. 1 (2023): April
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v1i1.2

Abstract

Penelitian ini berusaha untuk mengetahui pengaruh kompetensi aparatur desa, partisipasi masyarakat, pemanfaatan teknologi informasi, dan kejelasan sasaran anggaran terhadap akuntabilitas pengelolaan dana desa pada Desa-desa di Kecamatan Gondanglegi. Jenis penelitian ini adalah kuantitatif dengan jumlah sampel 100 responden yang terdiri dari kepala desa, sekretaris desa, kepala urusan keuangan, kepala urusan perencanaan, kepala urusan umum, kepala seksi pemerintahan, kepala seksi kesejahteraan, kepala seksi pelayanan, dan ketua BPD (Badan Permusyawaratan Desa). Purposive sampling digunakan sebagai teknik pengambilan sampel. Cara untuk mengumpulkan data melalui kuesioner. Variabel penelitian ini adalah kompetensi aparatur desa, partisipasi masyarakat, pemanfaatan teknologi informasi, kejelasan sasaran anggaran dan akuntabilitas pengelolaan dana desa. Teknik analisis data menggunakan PLS (Partial Least Square). Berdasarkan hasil penelitian ini dapat diperoleh kesimpulan yang menunjukkan bahwa kompetensi aparatur desa dan pemanfaatan teknologi informasi berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa, sedangkan partisipasi masyarakat dan kejelasan sasaran anggaran tidak berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa.
Management control systems package, corporate governance, and SME’s performance in the context of Malaysia Tyasari, Irma; Arshad, Imran; Setiyowati, Supami Wahyu
BISMA (Bisnis dan Manajemen) Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/bisma.v16n2.p261-296

Abstract

This research aims to empirically explore the extent to which organisational learning and product innovation explain the relationship between Management Control System (MCS) package, corporate governance, and organisational performance. This research used cluster sampling for data collection. Collected data from 369 managers/owners of small and medium enterprises (SMEs) in Malaysia were used to run partial least square (PLS) regression models and test research hypotheses. The deductive reasoning method is used to develop the theoretical framework. MCS package and corporate governance are positively associated with product innovation and organisational learning. The results reveal that MCS package, corporate governance, organisational learning, and product innovation are positively associated with organisational performance. Organisational learning and product innovation significantly mediate the MCS package, corporate governance, and organisational performance. This research signifies that SMEs managers/owners in Malaysia that MCS package, corporate governance, organisational learning, and product innovation significantly determine organisational performance. In order to boost its performance, they may consider financial and non-financial aspects. The Malaysian government uses the outcomes of this research for the betterment of SMEs in Malaysia.
KARAKTERISTIK WILAYAH, DEMOGRAFI, DAN MOTIVASI PEMELIHARAAN AYAM RAS PETELUR DI KABUPATEN KONAWE SELATAN, SULAWESI TENGGARA Rahadi, Syam; Tyasari, Irma; Sarwoko, Endi; Rusno, Rusno
Jurnal Peternakan (Jurnal of Animal Science) Vol 7, No 2 (2023): JURNAL PETERNAKAN (JURNAL OF ANIMAL SCIENCE)
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jac.v7i2.10812

Abstract

The business of laying hens in Konawe Regency, Southeast Sulawesi, has a very large opportunity, an area that is known as an agriculture-based area as well as a food support area for Kendari City as the provincial capital. This study aims to examine regional characteristics, demography of laying hen breeders, and motivation to raise livestock. This research is a qualitative research with a descriptive aim to describe certain conditions or phenomena. Information selection was carried out by purposive sampling, required to have experience in raising laying hens for 2 years and snowball sampling. Data collection was carried out by direct interviews and observations at plantation business locations. During the Covid-19 Pandemic visits to informants carried out strict health protocols. Some additional information for matters deemed important is confirmed and re-validated by telephone. The topography of the land in Konawe Selatan Regency generally has an undulating and hilly land surface. The height of the land above sea level ranges from 0-1000 meters, dominantly at an altitude of 100-500 meters which reaches 39%, with a land slope between 0-36 degrees, the soil type is dominated by grumosol, podzolic and latosol, between these hills, land stretches which are potential areas for the development of the agricultural and livestock sectors. The distribution of land use in South Konawe Regency is as much as 24% (1008.21 km2) which has the potential to be used as agricultural land and livestock. The average temperature, humidity, wind speed, air pressure, and solar radiation in South Konawe Regency throughout 2020 are as follows 26.79°C, 85.25%, 1 m/s, 1009.57 mb, and 47.33%. The main business of laying hens is 76.92% as breeders, the average age of breeders is 49.00 ± 16.65 years with farming experience of 7.49 ± 7.41 years. The education of breeders was dominated by high school graduates (46.15%) and university graduates (38.46%). In general, the motivation to raise laying hens is 92.31% as the main business and 7.69% as a side business.
PENGARUH PERTUMBUHAN PERUSAHAAN, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Food and Beverage Di Bursa Efek Indonesia Tahun 2020-2022) Renda, Nikodemus Giovanny; Asna, Asna; Tyasari, Irma
Jurnal Riset Mahasiswa Manajemen Vol. 11 No. 2 (2023): Oktober
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrmm.v11i2.10661

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana ukuran perusahaan, profitabilitas, dan tingkat pertumbuhan mempengaruhi nilainya. Metode penelitian kuantitatif digunakan dalam penelitian ini. Seluruh perusahaan yang terdaftar di BEI yang secara rutin diklasifikasikan sebagai perusahaan makanan dan minuman selama jangka waktu 2020-2022 menjadi populasi penelitian. Total ada tiga puluh perusahaan yang terwakili. Saat ini hanya terdapat 19 organisasi dari seluruh populasi yang dapat dijadikan subjek penelitian. Analisis data dilakukan dengan menggunakan analisis regresi linier berganda. Nilai perusahaan sangat dipengaruhi oleh ukuran, profitabilitas, dan tingkat pertumbuhannya, menurut hasilnya. Temuan ini diambil dari studi kasus perusahaan makanan dan minuman yang tercatat di Bursa Efek Indonesia dari tahun 2020 hingga 2022. Tidak ada korelasi langsung antara nilai perusahaan dan tingkat ekspansinya, menurut penelitian “Pertumbuhan Perusahaan dan Dampaknya Terhadap Nilai Perusahaan: Studi Kasus Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Tahun 2020 hingga 2022.” Profitabilitas suatu perusahaan Studi kasus perusahaan makanan dan minuman yang diperdagangkan di Bursa Efek Indonesia antara tahun 2020 dan 2022 menunjukkan bahwa faktor ini berpengaruh signifikan terhadap nilainya. Nilai suatu perusahaan dipengaruhi secara signifikan oleh ukurannya. (Studi Kasus Pada Perusahaan Food and Beverage Di Bursa Efek Indonesia Tahun 2020-2022).
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2020-2022) Mollu, Katrina Baba; Asna, Asna; Tyasari, Irma
Jurnal Riset Mahasiswa Manajemen Vol. 12 No. 1 (2024): April
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrmm.v12i1.10664

Abstract

Penelitian ini bertujuan untuk menguji pengaruh leverage, ukuran perusahaan dan profitabilitas terhadap nilai perusahaan. Leverage diukur dengan Debt to Equity Ratio (DER), ukuran perusahaan menggunakan Ln total aset, profitabilitas diukur menggunakan Return On Asset (ROA) dan nilai perusahaan diukur menggunakan Price Book Value (PBV). Jenis penelitian ini adalah menggunakan metode kuantitatif. Populasi dalam penelitian ini yaitu perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Teknik pengambilan sampel ialah metode purposive sampling, sehingga diperoleh sebanyak 57 amatan perusahaan makanan dan minuman yang telah memenuhi kriteria-kriteria yang telah ditetapkan dengan jumlah data yang digunakan. Sumber data yang digunakan ialah data sekunder berupa annual report yang diperoleh dari Bursa Efek Indonesia. Dalam penelitian ini, teknik analisis data yang digunakan yaitu analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa Leverage, Ukuran Perusahan dan Profitabilitas secara bersama-sama berpengaruh terhadap nilai perusahaan. Secara parsial menunjukkan bahwa Leverage berpengaruh terhadap nilai perusahaan, sedangkan ukuran perusahan dan profitabilitas tidak berpengaruh terhadap nilai perusahan.
Pengaruh Pembiayaan Murabahah, Musyarakah, Mudharabah Dan NPF Terhadap ROA Febriyanti, Novita; Tyasari, Irma; Irianto, Mochamad Fariz
Jurnal Akuntansi Neraca Vol. 1 No. 3 (2023): November
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jan.v1i3.17

Abstract

Tujuan penelitian ini bertujuan untuk mengetahui pengaruh Murabahah, Musyarakah, Mudharabah dan Non Performing Financing (NPF) terhadap Return On Asset (ROA). Metode penelitian ini menggunakan pendekatan kuantitatif. Data penelitian ini adalah data sekunder berupa laporan keuangan triwulanan yang diperoleh dari website Otoritas Jasa Keuangan (OJK) dan Bank Umum Syariah (BUS). Teknik pengumpulan data yaitu dengan cara mengumpulkan data secara time series dari tahun 2019 sampai dengan tahun 2021. Sedangkan untuk analisis data menggunakan analisis partial least squares (PLS). Hasil berdasarkan hasil penelitian, menunjukkan bahwa pembiayaan Murabahah, Musyarakah berpengaruh negatif dan signifikan terhadap ROA. Pembiayaan Mudharabah berpengaruh positif dan signifikan terhadap ROA sedangkan NPF berpengaruh negatif dan signifikan terhadap ROA. Implikasi penelitian ini dapat dijadikan bahan pertimbangan bagi Bank Umum Syariah (BUS) untuk lebih berhati-hati dalam menyalurkan pembiayaan kepada nasabah. Kebaruan penelitian pembiayaan dengan penelitian sebelumnya yaitu menambahkan variabel yang berbeda dari segi pembiayaan bermasalah dan faktor bagi hasil.
When financial performance of Islamic banks matters: The moderating effect of islamic social reporting Putri, Alisa; Setiyowati, Supami; Tyasari, Irma
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 2, Oktober (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i2.448

Abstract

The purpose of this study is to adjust how the moderation of Islamic social reports impacts liquidity, leverage, business size, and asset turnover on financial performance. The purposive sampling method was used to collect fifty samples from Islamic commercial banks registered with the Financial Services Authority from 2013 to 2022. Data analysis was performed with the Statistics Program for Social Sciences, also known as SPSS. The results of the study show that liquidity and leverage do not affect financial performance; conversely, firm size and activity ratio affect financial performance. However, Islamic social reports can control liquidity, business size, and asset turnover on financial performance. Tujuan dari pengkajian ini adalah untuk mengetahui efek moderasi laporan sosial Islam berdampak pada likuiditas, leverage, ukuran bisnis, dan perputaran aset terhadap kinerja keuangan. Metode purposive sampling digunakan untuk mengumpulkan lima puluh sampel dari bank umum syariah yang terdaftar di Otoritas Jasa Keuangan sejak 2013 hingga 2022. Analisis data menggunakan teknik analisis statistik deskriptif, uji asumsi klasik, uji regresi dan uji hipotesis berganda dengan bantuan SPSS. Hasil pengkajian menunjukkan bahwa likuiditas dan leverage tidak mempengaruhi kinerja keuangan; sebaliknya, ukuran perusahaan dan rasio aktivitas mempengaruhi kinerja keuangan. Namun, laporan sosial Islam dapat memoderasi likuiditas, ukuran bisnis, dan perputaran aset terhadap kinerja keuangan.
Relevance Of Devidend Policy As The Mediation On The Relationship Between Financial Performance and Debt On Share Prices Tyasari, Irma; Setiyowati, Supami Wahyu
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 7 No. 1 (2021): March
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.882 KB) | DOI: 10.21070/jbmp.v7i1.1334

Abstract

The investors place great importance on the share price of publicly traded companies since it may reflect the company’s value. The research objective is to examine the relationship between financial performance and debt at share prices through dividend policy. The method of the research used is quantitative and correlational research. The data analysis technique is the use of smart PLS. The results of the study explain that financial performance has a positive effect on stock prices in the mediation of dividend policy. Debt negatively affects share price mediated by dividend policy. The implication of the study is that companies should consider the benefits as well as risks of borrowing funds from third parties. Investors and potential investors before investing their money in stocks must pay attention to financial performance, corporate debt and dividend policy so that they do not experience losses in their investment.
Co-Authors Abdul Halim Abdul Wahab Achmad Marzuki Adamu Idris Adamu Adamu, Adamu Idris AgustiningTyas, Vika Erinna Ainun Rizky Ramadhani Arshad, Imran Asna _ Asna, Asna Asy’ari, Muhammad Yafie Zenas Azzahra, Salsabila Defi Indah Sari Dortiana Saju Eka Aprilia Fo Endi Sarwoko Fathlolon, Maria Norbertha Fauzan . Febriyanti, Novita Fo, Eka Aprilia FX. Hans Nurpratama Harinoto Harinoto Imam, Talha Indiraswari, Susmita Dian Irianto, Mochamad Fariz Iva Nurdiana Nurfarida Jehoni, Yeremia Naigo Koenta Adji Koerniawan Kustiningsih Lilik Sri Hariani Lina Indrawati Lingga Santi, Cindy Maria Generasi Kerans Mochamad Fariz Irianto Mollu, Katrina Baba Muhammad Yafie Zenas Asy’ari Nofa Maulidiyah Pahi, Munwar Hussain Palupi, Andini Rida Putri, Alisa R. Pusfita Seccaria Rangga Setyawan Pratama Renda, Nikodemus Giovanny Rita Indah Mustikowati Rusno Rusno Setiyowati, Supami Setiyowati, Supami Wahyu Sugeng Hariyanto Sulistyo Sulistyo Susanti, Romia Hari Susanto, Gaguk Syam Rahadi Uun Muhaji Wahyudi, Putri Aulia Yogivaria, Doni Wirshandono Yuanita, Vega