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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 BIOLINK (Jurnal Biologi Lingkungan, Industri, Kesehatan) 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) Proceeding of National Conference on Accounting & Finance ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Jurnal Sistem Komputer dan Informatika (JSON) Journal of Management and Bussines (JOMB) Jurnal Pendidikan Nusantara Panrannuangku Jurnal Pengabdian Masyarakat EFL Education Journal Jurnal Pendidikan Nusantara Transekonomika : Akuntansi, Bisnis dan Keuangan 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 Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) 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
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering 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

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MODEL ALTMAN (Z-SCORE) UNTUK MEMPREDIKSI FINANCIAL DISTRESS: PENERAPAN GOOD CORPORATE GOVERNANCE DI INDONESIA Salsabil Faddhila Putri Setiawan; Shinta Permata Sari
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12557

Abstract

The Indonesia Stock Exchange (IDX) recorded that the primary consumer goods sector weakened by 7.43% until August 2021 compared to the consumer and non-primary raw goods sectors. The use of good corporate governance principles can improve company performance both in normal and post-crisis conditions. This study aims to determine the effect of board size, board independence, board of directors, and audit committee on financial distress in consumer non-cyclicals sector companies for the 2020-2022 period. This research is a type of quantitative research using secondary data, namely annual reports and audited financial statements. The sampling technique used is a purposive sampling technique with a total sample of 107 data during the 2020-2022 period. The data analysis used in this research is multiple linear regression analysis. The results showed that board size and board of directors affect financial stress. Meanwhile, the independence board and audit committee do not affect financial distress.
PREDIKSI KEPUTUSAN INVESTASI DARI GRAFIK CANDLESTICK DENGAN MENGGUNAKAN INDIKATOR TEKNIKAL (Studi Pada Indeks Kompas100 Periode 2020-2022) Ariska Widya Puspitasari; Shinta Permata Sari
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12559

Abstract

Share prices will continue to experience up and down movements according to supply and demand. Therefore, investors need to carry out analysis before making investment decisions. This research aims to determine the effect of technical analysis on investment decisions. This research is quantitative research using secondary data obtained from candlestick charts on the tradingview website. The population in the research are companies whose shares are listed on the Kompas100 index for the 2020-2022 period. The sampling technique used is purposive sampling with a total sample of 142 companies. The analysis method in this research is multinomial logistic regression using SPSS version 25 application program. The research results show that Moving Average Convergence Divergence (MACD), Relative Strength Index (RSI), Bollinger Band (BB), and Parabolic SAR (PSAR) have an effect on investment decisions.
KESIAPAN IBU KOTA NUSANTARA (IKN): TINJAUAN PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL PADA PEMERINTAH PROVINSI KALIMANTAN TIMUR Nafisah Zulaikha Rahmalia; Shinta Permata Sari; Suhesti Ningsih
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.v24i2.12576

Abstract

This study aims to determine the effect of original income regions, general allocation funds, special allocation funds and profit sharing funds on capital expenditure of the East Kalimantan Provincial Government in 2018-2022. The method used in this study is quantitative method. The sample in this study consisted of 10 regencies/cities of East Kalimantan province. The data used is secondary data taken from the Budget Realization Report in 2018-2022 through the DJP website of the Indonesia Ministry of Finance. The results show that: (1) Local original income has effect on capital expenditure, (2) general allocation fund has effect on capital expenditure, (3) special allocation fund has no effect on expenditure capital, and (4) the profit sharing fund has effect on capital expenditure. It can be interpreted that local governments are getting better at managing its regional finances in preparing to become the capital of the archipelago.
ANALISIS PENENTUAN HARGA POKOK BATIK: TINJAUAN DARI PROGRAM WIRAUSAHA MERDEKA UNIVERSITAS MUHAMMADIYAH SURAKARTA 2023 Aulia Zahwa Salsabilla; Shinta Permata Sari
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.12556

Abstract

Wirausaha Merdeka is a program that aims to provide students with the opportunity to learn and develop entrepreneurial skills outside the scope of lectures. The program held at Universitas Muhammadiyah Surakarta focuses on the batik industry, especially PT. Batik Danar Hadi. This Wirausha Program activity focuses on calculating the cost of goods of one of the products which aims to determine the cost of goods in accordance with PT. Batik Danar Hadi. The method developed in this activity involves the planning stage, calculation stage, and evaluation stage. The planning stage includes data collection, classification, and identification of the cost of goods manufactured, the calculation stage involves the analysis of the cost of goods manufactured and the determination of the selling price, while the evaluation stage aims to determine the calculation of the cost of goods manufactured in accordance with the company's criteria. The results of this activity show that determining the cost of goods manufactured using the variable costing method is recommended for PT. Batik Danar Hadi through the review of the Wirausaha Merdeka Program.
MENCIPTAKAN SISTEM DIGITALISASI PENGELOLAAN TRANSAKSI PADA USAHA COFFEE SHOP MELALUI PROGRAM WIRAUSAHA MERDEKA UNIVERSITAS MUHAMMADIYAH SURAKARTA 2023 Ayu Mandira Putri Sholekhah; Shinta Permata Sari
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.12479

Abstract

The Independent Entrepreneurship Program is an opportunity for students as agents of change to contribute in the form of developing creative and innovative business models. This Program is expected to improve the competence and employability of students, especially in business development. One of the businesses that is the attraction and attention in the 2023 independent entrepreneur program at the Univeritas Muhammadiyah Surakarta is the culinary business because this business field is very promising and becomes the basic need of every human being. In fact, in the culinary business most people do not equip themselves in the ability to manage transactions as happened to small and medium businesses in Lignum Coffee & Eatery. Observations and interviews with relevant parties have been conducted to obtain more in-depth information and documentation. The creation of a digital transaction management system by utilizing Microsoft Access software is a solution offered to Lignum Coffee & Eatery partners where the results of this system provide convenience in the process of inputting transactions, managing revenue, and providing an overview of the pace of business sales.
MENINGKATKAN TRANSPARANSI: MENGURAI FAKTOR-FAKTOR RISIKO JANGKA PENDEK DALAM VOLUNTARY DISCLOSURE Shafira Nurrahmawati; Shinta Permata Sari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12480

Abstract

Voluntary disclosure is an important topic in Indonesia because of the high level of urgency in increasing transparency. This disclosure is needed to consider future risks that could affect company performance, especially short-term risks. Companies need to take short-term risks in order to deal with uncertainty and persist longer. This research aims to determine the influence of Litigation Risk, Liquidity, and Firm Performance regarding Voluntary Disclosure. This research is a type of quantitative research with using secondary data, namely Annual Reports from property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The total sample is 18 property and real estate companies during the 2019-2022 period. The regression data analysis method used to test hypothesis. The results of this research show that litigation risk and liquidity have an influence on voluntary disclosure, and firm performance has no influence on voluntary disclosure.
PREDIKSI KESULITAN KEUANGAN DITINJAU DARI KONEKSI POLITIK DAN KEBERAGAMAN DEWAN Ratih Dwi Siswani; Shinta Permata Sari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12564

Abstract

Every company strives to maintain its business continuity and avoid bankruptcy. Financial distress are the initial condition of a company experiencing bankruptcy. That condition initiate every company to see factors that can cause financial distress. This research is a type of quantitative research using secondary data, namely the annual report of Consumer Non-Cyclical companies listed on the Indonesia Stock Exchange. The sampling technique used is purposive sampling. The total sample is 57 Consumer Non-Cyclical companies during the period 2020-2022. The regression data analysis methods are used to test hypotheses. The results of this study show that the political connections, board gender diversity, and board national diversity of the council effect the financial distress. However, the board educational diversity and board tenure diversity have no effect on financial distress. Keywords : financial distress, political connections, board educational diversity, board gender diversity, board national diversity, board tenure diversity
MEMPERSIAPKAN RISIKO JANGKA PANJANG UNTUK MENINGKATKAN KUALITAS KINERJA KEUANGAN PADA PERIODE SELANJUTNYA Novita Arianto; Shinta Permata Sari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12568

Abstract

Investments in property and real estate often fail due to immature investment analysis, especially analysis of various long-term risks that may occur, one of which is caused by errors in choosing the type of funding. This condition is definitely essential to be cognizant of in order to minimize potential risks through appropriate risk management and choose the most sensible investment option. The aim of this research is to determine the influence of solvency risk, credit risk and market risk on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research is a type of quantitative research using secondary data. The sampling technique used purposive sampling technique and obtained 69 observation samples. The data analysis method used is multiple linear regression analysis. The research results show solvency risk and market risk have influence on financial performance, while credit risk has insignificant influence on financial performance. Keywords : financial performance, solvency risk, credit risk, market risk
Pengaruh Persistensi Laba, Profit Potensial, Struktur Modal, dan Kesempatan Bertumbuh Terhadap Kualitas Laba Lubis, Annisa Fitri; Sari, Shinta Permata
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2810

Abstract

Earnings quality is the precision of earnings information reflecting the company's actual performance and its reliability in predicting future performance as presented in financial statements. This study aims to analyze the impact of earnings persistence, potential profit, capital structure, and growth opportunities on earnings quality in industrial sector companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling technique used is purposive sampling, resulting in 107 firm-years that met the criteria as observation units. The data were analyzed using multiple linear regression analysis. The study's findings provide empirical evidence that potential profit and growth opportunities significantly influence earnings quality. However, earnings persistence and capital structure do not affect earnings quality.
Enhancing Enhancing The Eighth Grade Students Reading Compehension Achievement By Using Question-Answer Relationship (QAR) Strategy Sari, Shinta Permata; Rofiq, Annur; Suharjito, Bambang
EFL Education Journal Vol. 9 No. 2 (2022): Vol. 9. No. 2 JULY 2022
Publisher : English Education Study Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/eej.v9i2.31041

Abstract

This research was aimed at improving the eighth-grade students’ reading achievement and their participation during teaching-learning process using the Question-Answer Relationship (QAR) Strategy. This research applied Classroom Action Research (CAR) design with grade eight students of secondary school at junior high school as the research participants. The data were analyzed using descriptive statistics to know the improvement of the students’ reading comprehension achievement and the students’ participation after being taught reading using QAR strategy. This research was conducted in 1 cycle consisted of five meetings. The result of this research showed that the use of QAR Strategy could improve the students’ reading comprehension achievement and the students’ participation during the teaching and learning of reading.
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