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Pengungkapan Risiko Keuangan Perbankan Dilihat dari Corporate Governance Himmatus Sholikhah; Shinta Permata Sari
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
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 (1085.379 KB)

Abstract

Banking sector is one of economics sectors that support the rapid improvement on economic growth, but the economic instability make banking companies inseparable from financial risk. In order to maintain business continuity, banking companies must carry out good corporate governance to represent financial risk disclosure as a priority preview for stakeholders. This study analyze the effect of corporate governance proxies by proportion of the independent commissioners, expertise of audit committee, ownership concentration, and auditor's reputation on financial risk disclosure. The purposive sampling methods use to classify the banking companies listed on the Indonesia Stock Exchange in 2016-2018 which consist of 42 banks. The multiple linear regression uses to analyze the data and the results indicate that auditor’s reputation effects on financial risk disclosure. Meanwhile, proportion of the independent commissioners, expertise of audit committee and ownership concentration have no effect on financial risk disclosure.
Upaya Peningkatan Kompetensi Calon Akuntan dalam Menghadapi Era Pembangunan Berkelanjutan Melalui Pemahaman Konsep Akuntansi Sosial dan Lingkungan Rita Wijayanti; Shinta Permata Sari; Lintang Kurniawati
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 (358.283 KB)

Abstract

This community service activity is intended for students of the Accounting Program FEB UMS as future accountants. The absence of the course that specifically study about social and environmental accounting and the limited of textbook are a separate obstacle for students of the Accounting Program FEB UMS to have future accountang competencies that can meet market needs. This community service activity was carried out on Saturday, June 26, 2021 online through the Google meet applications. The service method carried out is in the form of an explanation of current current accounting issues, global solutions to overcome social and environmental crises, transformation to green accounting, theory and practice towards green accounting, challenges and opportunities for the accounting profession. The material is not only presented in the form of theory, but also case studies on how to apply social and environmental accounting in reporting. This is done so that students get an idea of the difference between conventional accounting and the application of social and environmental accounting.
THE INFLUENCE OF LOCAL GOVERNMENT CHARACTERISTICS ON DISTRICT/CITY GOVERNMENT PERFORMANCE IN CENTRAL JAVA Febrian Febrian; Shinta Permata Sari
Jurnal Pendidikan Nusantara Vol 3 No 2 (2023)
Publisher : STKIP NU Kabupaten Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52796/jpnu.v3i2.76

Abstract

Government performance is a form of the level of achievement of results from activities or tasks in accordance with the responsibilities that have been given in achieving the goals of an organization. The level of efficiency and effectiveness of local government administration needs to be improved. In addition, a systematic monitoring, evaluation and performance measurement system is needed to measure the progress of local governments within a predetermined time. This study aims to analyze the effect of regional size, level of regional wealth, level of regional dependence, regional spending and audit findings of the Supreme Audit Agency (BPK) on the performance of district/city regional governments throughout Central Java in 2017-2019, obtaining a sample of 105 data , with one data outlier. The results showed that capital expenditure, level of wealth and regional size had an effect on local government performance, while the level of regional dependence and audit findings had no effect on the performance of district/city regional governments throughout Central Java in 2017-2019.
THE INFLUENCE OF LOCAL GOVERNMENT CHARACTERISTICS ON DISTRICT/CITY GOVERNMENT PERFORMANCE IN CENTRAL JAVA Febrian Febrian; Shinta Permata Sari
Jurnal Pendidikan Nusantara Vol 3 No 2 (2023)
Publisher : STKIP NU Kabupaten Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52796/jpnu.v3i2.76

Abstract

Government performance is a form of the level of achievement of results from activities or tasks in accordance with the responsibilities that have been given in achieving the goals of an organization. The level of efficiency and effectiveness of local government administration needs to be improved. In addition, a systematic monitoring, evaluation and performance measurement system is needed to measure the progress of local governments within a predetermined time. This study aims to analyze the effect of regional size, level of regional wealth, level of regional dependence, regional spending and audit findings of the Supreme Audit Agency (BPK) on the performance of district/city regional governments throughout Central Java in 2017-2019, obtaining a sample of 105 data , with one data outlier. The results showed that capital expenditure, level of wealth and regional size had an effect on local government performance, while the level of regional dependence and audit findings had no effect on the performance of district/city regional governments throughout Central Java in 2017-2019.
INTENSITAS RESEARCH AND DEVELOPMENT, GOODWILL, INTELLECTUAL CAPITAL DAN PERFORMA FINANSIAL SEBAGAI PENENTU NILAI PERUSAHAAN Ellen Monata Wahono; Shinta Permata Sari
Duconomics Sci-meet (Education & Economics Science Meet) Vol 1 (2021): Merdeka Belajar dan Tantangan Ekonomi dalam Menyongsong Era Society 5.0
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1326.705 KB) | DOI: 10.37010/duconomics.v1.5456

Abstract

The increasingly fierce competition that occurs between companies in the  current  era of globalization is forcing the company to improve its strategies. Therefore, the main purpose of establishing a company is to increase the value of the firm. To achieve that purpose,managers have to understand the factors that can increase the value of the firms and also fulfillthe interests of stakeholders. This study aims to analyze the effect of Research and Development Intensity (RnD), Goodwill (GDW), Intellectual Capital (IC), and Financial Performance (PF) on Firm Value. The research data is obtained from  the  annual reports  of  manufacturing  companies  listed  on the Indonesia  Stock  Exchange  in 2015-2019 with a total sample of 60 after meeting certain criteria. The data is analyzed using multiple linear regression analysis.The results show that goodwill, intellectual  capital,  and financial performance have an effect on firm value. Meanwhile, the intensity of research and development has no effect on firm value The increasingly fierce competition that occurs between companies in the  current  era of globalization is forcing the company to improve its strategies. Therefore, the main purpose of establishing a company is to increase the value of the firm. To achieve that purpose,managers have to understand the factors that can increase the value of the firms and also fulfillthe interests of stakeholders. This study aims to analyze the effect of Research and Development Intensity (RnD), Goodwill (GDW), Intellectual Capital (IC), and Financial Performance (PF) on Firm Value. The research data is obtained from  the  annual reports  of  manufacturing  companies  listed  on the Indonesia  Stock  Exchange  in 2015-2019 with a total sample of 60 after meeting certain criteria. The data is analyzed using multiple linear regression analysis.The results show that goodwill, intellectual  capital,  and financial performance have an effect on firm value. Meanwhile, the intensity of research and development has no effect on firm value    
The Effect of Inflation, Currency Exchange Rates, BI Rate, Money Supply (M2) on Financial Distress in Banking Companies Listed on the Indonesia Stock Exchange Fitri Rachmawati Ayuning Tyas; Shinta Permata Sari
Duconomics Sci-meet (Education & Economics Science Meet) Vol 1 (2021): Merdeka Belajar dan Tantangan Ekonomi dalam Menyongsong Era Society 5.0
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1202.563 KB) | DOI: 10.37010/duconomics.v1.5445

Abstract

Companies sometimes experience stages of declining financial condition is defined as financial distress which becomes a signal before bankruptcy occurs. This financial difficulties condition also occurs in banking companies, considering that banking activities are strongly influenced by macroeconomic conditions. Therefore, banking companies must ensure that macroeconomic conditions can be adjusted to the company's operations to create economic’ optimism at large. This study aims to analyze the effect of inflation, currency exchange rates, BI rate, and the money supply (M2) on financial distress. The data is obtained from the annual reports of banking companies listed on the Indonesia Stock Exchange in 2015-2019. Sampling is obtained using the purposive sampling technique with a total of 41 banking companies that meet the criteria. The Hypothesis is tested using multiple linear regression analysis. The test results show the money supply (M2) effects on financial distress. Meanwhile, inflation, currency exchange rates, and the BI rate have no effect on financial distress
TINJAUAN TERHADAP FAKTOR INTERNAL PERUSAHAAN YANG MEMPENGARUHI FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia) Dwi Astuti; Shinta Permata Sari
Duconomics Sci-meet (Education & Economics Science Meet) Vol 1 (2021): Merdeka Belajar dan Tantangan Ekonomi dalam Menyongsong Era Society 5.0
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1307.244 KB) | DOI: 10.37010/duconomics.v1.5476

Abstract

Financial distress is an indication that the company is in financial difficulties. This condition also occurs in banking companies, given the recent pandemic conditions that are disrupted the company's operational activities. Therefore, the company can take preventive measures by having attention to the health performance of the bank using financial ratios. This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return on Assets (ROA), Return on Equity (ROE), and Operational Costs and Income (BOPO) on financial distress. The population in this study are banking companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Sampling is collected using the purposive sampling technique and obtained from 40 banking companies that meet the criteria. Data are analyzed using multiple linear regression. In this study, the result shows that Capital Adequacy Ratio and Operational Costs and Income have an effect on financial distress. Meanwhile, Non-Performing Loans, Return on Assets, and Return on Equity has no effect on financial distress.
Effect of Profit Power, Term Commitment, Capital Structure, and Investment Opportunity on Earnings Quality Gita Olyvia Olyvia Fachrunnisa*; Shinta Permata Sari
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.33683

Abstract

Currently the quality of earnings is a matter of great concern as an interesting issue to study related to accounting. Earnings quality and financial reporting quality are generally of concern to users of financial statements for contractual purposes and for making investment decisions. This study aims to examine the effect on earnings quality. The population in this study are manufacturing companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sample in this study was a manufacturing company which was determined by purposive sampling method, and obtained 73 companies as a sample. Analysis of research data using multiple linear regression. Data is processed using SPSS. The results show that capital structure and investment opportunities have an effect on earnings quality, while profit power and term commitment have no effect on earnings quality. This research can be used as an evaluation material for companies to improve the quality of their earnings.
Effect of Profit Power, Term Commitment, Capital Structure, and Investment Opportunity on Earnings Quality Gita Olyvia Olyvia Fachrunnisa*; Shinta Permata Sari
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.33683

Abstract

Currently the quality of earnings is a matter of great concern as an interesting issue to study related to accounting. Earnings quality and financial reporting quality are generally of concern to users of financial statements for contractual purposes and for making investment decisions. This study aims to examine the effect on earnings quality. The population in this study are manufacturing companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sample in this study was a manufacturing company which was determined by purposive sampling method, and obtained 73 companies as a sample. Analysis of research data using multiple linear regression. Data is processed using SPSS. The results show that capital structure and investment opportunities have an effect on earnings quality, while profit power and term commitment have no effect on earnings quality. This research can be used as an evaluation material for companies to improve the quality of their earnings.
MEMPERSIAPKAN RISIKO JANGKA PENDEK PERUSAHAAN PROPERTI DAN REAL ESTAT UNTUK MENINGKATKAN KUALITAS KINERJA KEUANGAN BERKELANJUTAN Tharisya Putri Kharisma; Shinta Permata Sari; LMS. Kristiyanti
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12600

Abstract

Financial performance is an analysis used to determine the success of a company from various activities. Every economic activity will be inseparable from risk. This study examines the effect of short-term corporate risk on financial performance. The population in this study are companies listed on the Indonesia Stock Exchange in 2019-2022. The samples used in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2019-2022. Based on the purposive sampling method, 83 samples are obtained that met the predetermined criteria. The type of data used is secondary data. The hypothesis in this study is tested using multiple regression analysis. Based on the results of multiple linear regression analysis, this study concludes that leverage risk, liquidity risk, and credit risk have effect on financial performance.
Co-Authors Aji, Bagus Prasetyo Almira Ayudia Mahsa Aminuyati Andiani, Diva Nur Andy Dwi Bayu Bawono Annur Rofiq Apriliya, Fivit Arianto, Novita Ariska Widya Puspitasari Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azizah, Jihan Nur Bambang Suharjito Banu Witono, Banu Cahyaningrum, Intan Kusumawati Cystoma Aurora Wicaksananingtyas Dian Nugraheni Diva Tirta Nirwana Rahmadetta Dwi Astuti Ellen Monata Wahono Eny Kusumawati Erlinda Lusiana Erti Hamimi Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fitri Rachmawati Ayuning Tyas Fitrianingrum, Artwidi Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Hartama, Fadia Rahmadhini Hilwa, Zulafa Alfina Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Kharisma, Tharisya Putri Khusnul Khotimah Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Melaty, Khoirul Putri Milia, Riska Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Ningsih, Suhesti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Lutfi Zunaida Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Raissa Amanda Putri Ramadhani, Alia Pramudita Ratih Dwi Siswani Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabila, Adinda Salsabilla, Aulia Zahwa Satria Pinandita Satria Pinandita Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Shafira Nurrahmawati Sholikhah, Himmatus Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Syarifah, Pramita Devi Mutia Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Widyastuti, Annisa Tri Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Zada, Qonita Avena