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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi WARTA Measurement : Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Media Mahardhika Journal of Local Government Issues BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Edunomika (JIE) ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Journal of Management and Bussines (JOMB) Jurnal Pendidikan Nusantara Panrannuangku Jurnal Pengabdian Masyarakat EFL Education Journal Jurnal Pendidikan Nusantara Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Economics Development Issues Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) Room of Civil Society Development Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education) Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Riset Akuntansi dan Keuangan Indonesia Golden Ratio of Taxation Studies Journal of Ekonomics, Finance, and Management Studies Room of Civil Social Development

Shinta Permata Sari

Universitas Muhammadiyah Surakarta

Author-ID : 373316

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

Published : 73 Documents Claim Missing Document

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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)

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)

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.

Analysis of Factors that Influence the Interest of Accounting Students Following Accounting Professional Education Rozi Irfan Rosyadi; Shinta Permata Sari
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2018: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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This study aims to analyze the factors that influence the interest of accounting students to participate in Accounting Professional Education (PPAk) at Universitas Muhammadiyah Surakarta (UMS) and Universitas Sebelas Maret Surakarta (UNS). There are seven factors tested in this study: social motivation, career motivation, economic motivation, bachelor degree motivation, motivation to seek knowledge, quality motivation and education costs. The population in this study are undergradute accounting students in 2015-2016 of accounting departement at UMS and UNS. The sample collection method uses convenience sampling technique. Data collected by giving questioner to 286 respondents. The results of this study indicate that economic motivation, career motivation and social motivation affect the accounting students’ attitudes to follow PPAk. While bachelor degree motivation, motivation to seek knowledge, quality motivation, and education costs have no significant effect on the interests of accounting students following the PPAk.

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

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.

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

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

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

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

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

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.

Minat Transaksi Daring Melalui Jasa Transportasi GO-JEK: Kepercayaan, Kemudahan Transaksional, Pemahaman Risiko Dan Kualitas Layanan Shinta Permata Sari; Satria Pinandita; Himmatus Sholikhah
Prosiding University Research Colloquium Proceeding of The 10th University Research Colloquium 2019: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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The ease of internet use makes all activities more efficientto accomplish. Customers can fulfill their needs by utilizing onlineapplication. The purpose of this study is to find out the effect of trust, transactional ease, risk understanding and service quality to online-transaction interest. GO-JEKâ€™s online transportation become the observed entity because GO-JEK is one of fast growth local companyin Indonesia. The study is conducted on the students at Economic andBusiness Faculty of Universitas Muhammadiyah Surakarta.The sampling methods of this study is convienence sampling methods.Data are collected by survey with questionnaires. 304 students arebeing respondents in this study. The data analyze using multiplelinear regression and the results show that trust and transactionalease have effect on online-transaction interest, whereas risk understanding and service quality have no effect on online-transaction interest.

Co-Authors Adhilla Harumningtyas Adinda Salsabila Almira Ayudia Mahsa Aminuyati Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annur Rofiq Ariska Widya Puspitasari Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azizah, Jihan Nur Bambang Suharjito Banu Witono, Banu Cystoma Aurora Wicaksananingtyas Dian Nugraheni Diva Tirta Nirwana Rahmadetta Dwi Astuti Ellen Monata Wahono Eny Kusumawati Erlinda Lusiana Erti Hamimi Fania Maulida Pangesti Fatwasari Soeratno Putri Febrian Febrian Fitri Rachmawati Ayuning Tyas Fitrianingrum, Artwidi Fivit Apriliya Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Jihan Nur Azizah Khusnul Khotimah Lina Ayu Safitri Lintang Kurniawati LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Melaty, Khoirul Putri Nabiil Afifah Putri Setiawan Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Ningsih, Suhesti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Putra, Ramdhani Bayu Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahmadetta, Diva Tirta Nirwana Ramadhani, Alia Pramudita Ratih Dwi Siswani Riska Milia Rita Wijayanti Rozi Irfan Rosyadi Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Satria Pinandita Setiawan, Nabiil Afifah Putri Shafira Nurrahmawati Sholikhah, Himmatus Siti Khotimah Sri Widyaningsih Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel

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