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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora Riset Manajemen dan Akuntansi Jurnal Akuntansi Bisnis Benefit: Jurnal Manajemen dan Bisnis KEUNIS Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Owner : Riset dan Jurnal Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi YUME : Journal of Management Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Journal Of Management Science (JMAS) AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Syntax Idea Journal of Economics, Business, and Government Challenges Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Jurnal Kesehatan Panrita Husada Management Studies and Entrepreneurship Journal (MSEJ) Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi JUDICIOUS: Journal of Management Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Pendidikan Nusantara Jurnal Pendidikan Nusantara Jurnal Bina Bangsa Ekonomika Abdi Psikonomi Improvement: Jurnal Manajemen dan Bisnis Management Science Research Journal Prosiding University Research Colloquium Journal Research of Social Science, Economics, and Management Duconomics Sci-meet (Education & Economics Science Meet) Riset Ilmu Manajemen Bisnis dan Akuntansi Bharasumba Jurnal Multidispliner Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Jurnal Kawistara Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi
Erma Setiawati
Fakultas Ekonomi Universitas Muhammadiyah Surakarta
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PENGARUH KECUKUPAN MODAL, RISIKO PEMBIAYAAN, EFISIENI OPERASIONAL DAN LIKUIDITAS TERHADAP PROFITABILITAS (Studi Pada Bank Syariah dan Bank Konvensional di Indonesia) Erma Setiawati; Dimas Ilham Nur Rois; Indah Nur Aini
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4886

Abstract

AbstractThe competition between conventional and Islamic banks is quite strict, this becomes a common trend because the banks want to attract and maintain the relation with their costumer, each bank must try and work hard to show their optimal financial performances.This research aims to find out the effect of capital adequacy, financing risk, operational efficiency and liquidity on the profitability of Islamic banks and Conventional banks, as well as to analyze the differences effect of capital adequacy, financing risk, operational efficiency and liquidity on profitability in Islamic banks and conventional banks in Indonesia. Population in this research are all Islamic bank and a conventional bank that listed in Indonesian bank (Bank Indonesia) on 2011-2015. This research using purposive sampling technique, with the samples involving three Islamic bank and four conventional banks in Indonesia. The data is analyzed by multiple regression analysis and descriptive analysis. The result of this research shows that the capital adequacy and operational efficiency has a significant effect on the profitability of Islamic banks. The financing risk and liquidity have no significant effect on the profitability of Islamic banks. While the capital adequacy, operational efficiency, and liquidity have a significant effect on their profitability conventional banks, and the financing risk is not affected to conventional banks profitability. The result of this research also showed that there's a difference in the effect of capital adequacy, financing risk, operational efficiency and liquidity on profitability between Islamic banks and Conventional Bank. Keywords: capital adequacy, financing risk, operational efficiency, liquidity and profitability
The Effect Of Non-Financial Performance On Managerial Performance Mediated By The Clarity Of Role And Procedural Justice Erma Setiawati; Andy Dwi Bayu Bawono; Diyah Nurhidayati
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17583

Abstract

The study aims to test the influence of non-financial and managerial performance with variable the clarity of role and procedural justice mediation. This research is a quantitative study using a descriptive approach. The population in this study is a sharia bank employee in Surakarta. The sampling techniques used in this study use convenience sampling. The sample criteria in this study were the respondents who had subordinate employees under it and had worked at least 1 year, as for the samples in this study amounting to 126 respondents. The data used in the study is the primary data collected through surveys in physical form. Data analysis uses multiple linear regression and moderating regression with an absolute value-difference approach. The results of the study with multiple linear regression analyses showed that non-financial performance has an effect on managerial performance, the clarity of the role affecting the managerial performance, procedural justice has an effect on managerial performance, and nonfinancial performance affect the managerial performance with the clarity of role mediation and while the procedural justice variables do not mediate the influence of non-financial performance affecting managerial performance.
Kepemilikan Keluarga, Hubungan Politik, dan Family Aligned Board Terhadap Implementasi Tata Kelola Perusahaan Alvi Rahmania Putri; Erma Setiawati
Improvement: Jurnal Manajemen dan Bisnis Vol 2, No 1 (2022): Vol 2 No 1 Maret 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/imp.v2i1.11710

Abstract

This research aims to determine the effect of family ownership, political relations, and family aligned boards on the implementation of corporate governance in companies that received the Top 50 Issuers Biggest Market Cap by IICD in a row in 2017-2019. Corporate governance is measured based on questions on each principle of the ASEAN SC Scorecard. This research uses a quantitative approach with secondary data derived from annual reports and company financial statements. The research sample was taken by purposive sampling method with the number of samples according to the criteria of 24 companies. The analytical technique method used is multiple regression analysis. The results showed that family ownership, political relations, and family aligned boards had no effect on the implementation of corporate governance. The existence of family affiliations and political relations in the company's management structure has a negative influence on the implementation of corporate governance.Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan keluarga, hubungan politik, dan family aligned board terhadap implementasi tata kelola perusahaan pada perusahaan peraih Top 50 Emiten Biggest Market Cap oleh IICD secara berturut-turut tahun 2017-2019. Tata kelola perusahaan diukur berdasarkan pertanyaan pada setiap prinsip ASEAN SC Scorecard. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang berasal dari laporan tahunan dan laporan keuangan perusahaan. Sampel penelitian diambil dengan metode purposive sampling dengan jumlah sampel sesuai kriteria sebesar 24 perusahaan. Metode teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa kepemilikan keluarga, hubungan politik, dan family aligned board tidak berpengaruh terhadap implementasi tata kelola perusahaan. Adanya afiliasi keluarga dan hubungan politik dalam struktur manajemen perusahaan memberikan memiliki pengaruh negatif pada implementasi tata kelola perusahaanKeywords: Corporate Governance, Family Aligned Board, Family Ownership, Political Connection
Analysis Comparative Method Shari’a Compliant Asset Pricing Model Bekti Wiji Lestari; Erma Setiawati; Noer Sasongko
SENTRALISASI Vol. 10 No. 2 (2021): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v10i2.1283

Abstract

The researcher's view of the CAPM model is not in accordance with the Islamic economy because there is an Rf element as an instrument that contains an interest element, so a modified model of CAPM based on sharia is introduced, namely SCAPM. This study aims to analyze the differences in the SCAPM method according to Tomkins & Karim (1987) SCAPM non Rf, Ashker (1987) SCAPMZ, Shaikh (2010) SCAPM NGDP, and Hanif (2011) SCAPMI. The sampling technique used was purposive sampling and obtained 19 samples. Data analysis used is the calculation of Mean Absolute Deviation (MAD), Mean Square Error (MSE), and the coefficient of determination. The results of the calculation of Mean Absolute Deviation (MAD) and Mean Square Error (MSE) explain that there are differences from the SCAPM models without risk free rate, SCAPMZ, SCAPM NGDP, and SCAPMI. Meanwhile, SCAPMI has the best explanatory power than the other four SCAPM models. It is recommended that Islamic and conventional investors use SCAPMZ modeling in predicting stock returns.
Pengembangan Komoditas Batik: Determinasi Budaya Ekonomi dan Perubahan Struktur Kebijakan Terhadap Perkembangan Usaha Ekonomi Lokal (Studi Tentang Pengusaha Batik Laweyan Surakarta) Erma Setiawati; Nursiam Nursiam; Zulfikar Zulfikar
Jurnal Ekonomi dan Bisnis Vol 18 No 1 (2015)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (152.635 KB) | DOI: 10.24914/jeb.v18i1.272

Abstract

Batik is an Indonesian national culture product that awarded by UNESCO as world cultural heritage. The research takes place in Kampung Batik Laweyan Surakarta which is the oldest and the center of the traditional batik industry in Indonesia. The purpose of this research is 1) to understand the characteristics of economic culture to look at the social culture of Laweyan Batik business, 2) to explain the development of batik trading which is supported by informal economic opportunities, 3) to analyze the changes in political (policy) structure and its anticipating setrategy. This research is a qualitative research using ethnographic approach. The results showed that 1) batik entrepreneurs in Laweyan characterized as bazaar economy culture with reciprocity social relationships, 2) the business relationship is based on trust, 3) government policy on financial assistance for the development of batik Laweyan plays an important role as anticipation to free trade.
PENGARUH KUALITAS AUDIT, LEVERAGE, DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN MODERASI UKURAN PERUSAHAAN Erma Setiawati; Novi Nur Ifgayani
Tangible Journal Vol 6 No 2 (2021): -
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v6i2.179

Abstract

This study aims to examine the effect of audit quality, leverage, and profitability on earnings management by moderating firm size. The population in this study are various industrial companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. Sampling using purposive sampling method and obtained a sample of 96 companies. The result of this study indicate that audit quality and leverage have no effect on earnings management and firm size is unable to moderate the effect of audit quality and leverage on earnings management, Meanwhile, profitability has an effect on earnings management and firm size is able to moderate the effect of profitability on earnings management. Keywords : Earning Management; Audit Quality; Leverage; Profitability; Firm Size
PENGARUH FREE CASH FLOW DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Erma Setiawati; Mujiyati Mujiyati; Erma Marga Rosit
AKUNTABILITAS Vol 13, No 1 (2019): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v13i1.9481

Abstract

This research aimed to examine the effect of free cash flow and leverage to earnings management. This study also examines the role of good corporate governance as measured by the index Government in moderating influence of free cash flow and leverage on earnings management. This research was conducted in the company are listed in the Jakarta Islamic Index (JII) from 2015-2017 and unlisted in the Indonesia Stock Exchange. The sample is determined by purposive sampling with 45 samples. This analysis uses regression analysis moderation (MRA). The results of the research indicate where (1) free cash flow significant effect on earnings management, (2) no leverage effect on earnings management, (3) good corporate governance as measured by the index of corporate governance is not able to moderate the influence of free cash flow and earnings management.
Kepemilikan Keluarga, Hubungan Politik, dan Family Aligned Board Terhadap Implementasi Tata Kelola Perusahaan Lutfiana Cahya Ningrum; Erma Setiawati
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 6, No 1 (2022): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v6i1.1096

Abstract

ABSTRAKTata kelola perusahaan diartikan sebuah sistem yang perancangannya digunakan untuk memberikan arahan dalam proses mengelola perusahaan. Tata kelola perusahaan ini memiliki lima prinsip yang diatur dalam Keputusan Menteri BUMN Nomor PER- 01/MBU/2011 diantaranya yaitu transparansi; kemandirian; akuntabilitas; kewajaran dan pertanggungjawaban. Penelitian ini pada dasarnya memiliki tujuan untuk mencari tahu bagaimana pengaruh yang ditimbulkan dari kepemilikan keluarga, kemudian hubungan politik dengan family aligned board terhadap proses implementasi tata kelola perusahaan yang masuk top 50 emiten mid cap Indonesian oleh Institute for Corporate Directorship (IICD) tahun 2017- 2019. Proses pengambilan sampel yang digunakan yaitu dengan memakai teknik pengambilan sampel metode purposive sampling dan diperoleh 57 perusahaan sebagai sampel akhir. Teknik yang digunakan dalam proses pengujian data dalam penelitian ini adalah teknik regresi liner berganda. Penelitian ini memberikan hasil yang menunjukkan bahwa adanya pengaruh negative yang diberikan hubungan politik pada tata kelola perusahaan. Kemudian untuk variabel kepemilikan keluarga keluarga dan family aligned board tidak berpengaruh terhadap tata kelola perusahaan.Kata kunci: family aligned board; hubungan politik; kepemilikan keluarga; tata kelola perusahaan.
Pengaruh Profitabilitas, Likuiditas, Leverage, dan Aktivitas dalam Memprediksi Financial Distress Dendy Arda Pratama; Erma Setiawati
JUDICIOUS Vol 3 No 1 (2022): Judicious
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/jdc.v3i1.774

Abstract

This study aims to obtain empirical evidence of the influence of profitability, liquidity, leverage, and activity in predicting financial distress conditions in industrial sector companies, consumer non-cyclicals, and basic materials listed on the Indonesia Stock Exchange in 2019-2021. The samples used totaled 75 data samples selected using the purposive sampling method. Data analysis techniques use logistic regression analysis with data processing using SPSS version 25.0. The results of the study can be concluded that profitability as measured by return on assets negatively affects the prediction of financial distress. Liquidity as measured by current ratio has no effect on financial distress predictions. Leverage measured by debt to asset ratio has no effect on financial distress predictions. Activity with total asset turnover has no effect on financial distress predictions.
YAYUK SRI WAHZUNJ PENGARUH KOMPETENSI, INDEPENDENSI, INTEGRITAS, OBJEKTIVITAS, DAN PENGALAMAN TERHADAP KUALITAS AUDIT (Studi Empiris KAP Jateng dan DIY): PENGARUH KOMPETENSI, INDEPENDENSI, INTEGRITAS, OBJEKTIVITAS, DAN PENGALAMAN TERHADAP KUALITAS AUDIT (Studi Empiris KAP Jateng dan DIY) Yayuk Sri Wahzuni; Erma Setiawati
Jurnal Pendidikan Nusantara Vol 2 No 2 (2022)
Publisher : STKIP NU Kabupaten Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52796/jpnu.v2i2.47

Abstract

The purpose of this study aims to determine the effect of competence, independence, integrity, objectivity, and experience on audit quality. This study uses five variables that are thought to affect the auditor’s performance on audit quality.the population in this study were auditors of KAP Central Java and DIY. The sample in this study is Covenience Sampling and obtained as many as 100 respondents. This study uses multiple regression analysis. The results of this study compettence, independence, and experience affect audit quality, integrity and objectivity have no effect on audit quality.
Co-Authors Aflintang Wahyu Nur A’ni Agus Endro Suwarno Aini, Indah Nur Alifah Sekarningrum Alvi Rahmania Putri Amelia Romandhoni Novitasary Andy Dwi Bayu Bawono Anida Ikhwatun Karimah Aprilia Puri Astuti Apsta, Widya Ari Setyanto Arie Vicky Galan Ramadhan Arum S, Nurlita Atria Dea Permata Atria Dea Permata Aulia, Chania Avika Miya Olistya Depp Avika Miya Olistya Depp BANDI Baningrum, Ratih Mar Banu Witono Banu Witono, Banu Bekti Wiji Lestari Burhanudin, Cahyani Maulidya Cahyaningrum, Rasita Isnaini CHANIA AULIA Chrisninditya, Ivana Diva Conteh, Abdul Deby Ilma Aulia Deby Ilma Aulia Dendy Arda Pratama Derbi Ageng Kertaning Kalbu Devaria Aisya Setyowati Dewi Kartika Sari Dewi Sekar Tanjung Dewi Sekar Tanjung Diana Puspitasari Diana, Ulfi Dimas Bagus Maulino Wibowo Dimas Ilham Nur Rois Diyah Nurhidayati Dwianto, Agus Dyana Madyaratri Efendi, Ifin Aria Eni Kusumawati Eny Kusumawati Eny Kusumawati Erma Marga Rosit Erna Noviyanti Eskasari Putri Evi Dewi Kusumawati Evi Dewi Kusumawati Fadya Almira Farah Dzakiyyah Maulida Fatchan Achyani Fatmaningtyas, Sastria Fauzan Fauziyyah, Fadhilah Nur Febrianti, Adilla Rahmah Fitrianingrum, Erika Fuad Hudaya Fatchan Gesti Putri Wahyudi Hanifah Uswatun Khasanah Hanun, Yuliana Hasna Hardina, Lulu Ifin Aria Efendi Ika Damayanti IKA DAMAYANTI Inayati, Luthfiana Indah Nur Aini Indah Permata Dewi Ines Dyah Ayu Hapsari Intan Rosiyana Ivana Diva Chrisninditya Julian, Andika Kartika, Desilis Kertaning Kalbu, Derbi Ageng Kurnia Rhamadita Aryani Kurniasari, Elvira Putri Kusumawati, Berlina Lia Ramadhani Fatchan Linda Ayu Purwaningsih Lutfiana Cahya Ningrum M. Sholahuddin Mahameru Rosy Rochmatullah Marcella Aulia Dewi Marcella Aulia Dewi Maria Susila Sumartiningsih Maryunda, Monic Anastasya Maulida, Farah Dzakiyyah Mellisa, Sefi Muchammad Azrial Akbar Muhammad Ridwan Agung Patria Nagara Mujiyati Mujiyati Mukhammad Akbar, Ashar Mutia Rida Utami Mutiara Saksono Putri Nabila Khairunnisa Nadia Farah Dina Nanda Devista Devista Naovi Aprilia Bima Safana Nashirotun Nisa Nurharjanti Nasywa Nathania Hirda Ningsih, Wiwit Indah Lestari Noer Sasongko Novi Nur Ifgayani Noviyanti, Erna Nuraisyah, Ratna Putri Nurhidayati, Diyah Nursiam Nursiam Pardiyanto Pardiyanto Pardiyanto, Pardiyanto Pawestri, Nabila Sophia Dwita Purwaningsih, Linda Ayu Purwitasari, Afrida Putri Rohmatul Ummah Putri, Tri Asti Sari Ramadhan, Arie Vicky Galan Ratih Mar Baningrum Redhona Gevi Waluyo Putri Redhona Gevi Waluyo Putri Renata Virgina Arifin Ricky Riyanto Iksan Rima Berlian Putri Rina Trisnawati Rina Trisnawati, Ph.D Riskahayu Hermayanti Rochmatullah ., Rochmatullah Rohmah, Baety Nur Rois, Dimas Ilham Nur Rosa Indriana, Octavia Rosa Milleniva Triandani Rosiyana, Intan Salsa Ramadina Salvania Ayu Pramudita Saputri, Iin Nilam Sari, Nadila Afika Sayyidah Alifah Rahmani Sekarningrum, Alifah Setyanto, Ari Setyowati, Devaria Aisya Silvi Novita Dewi Siti Asiyah Siti Asiyah Siti Nurhayati Ning Rahayu Sri Murwanti Syamsiah, Tiara Dwi Tiara Rahmawati Triandani, Rosa Milleniva Trisnawati, *Rina Triyono Triyono Ulfi Diana Wahyu Putra Utama Wahyu Putra Utama Wardhani, Ayu Riya Wati Tri Utami Wida Ramadhan, Adelia Ari Wijayanti, Sekar Arum Windi Febriyanti Putri Inayah Wiyadi Wiyadi Yayuk Sri Wahzuni Yuliana Hasna Hanun Zulfikar Zulfikar