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PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN DAN AGENCY COST TERHADAP KINERJA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BEI Isnan Murdiansyah; Nanik Wahyuni; Yona Octiani Lestari
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 1 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i1.14472

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh struktur modal, ukuran perusahaan serta agency cost terhadap kinerja perusahaan. Jenis penelitian yang digunakan penelitian explanatory. Obyek penelitian yang digunakan perusahaan manufaktur yang terdaftar di BEI tahun 2014-2018. Teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian menunjukkan leverage/struktur modal berpengaruh positif signifikan terhadap kinerja perusahaan, ukuran perusahaan tidak berpengaruh terhadap kinerja perusahaan serta agency cost tidak berpengaruh terhadap kinerja perusahaan perusahaan manufaktur yang terdaftar di BEI periode 2014-2018.Kata kunci: Struktur modal, ukuran perusahaan, agency cost dan kinerja perusahaan ABSTRACTThis study aims to examine the effect of capital structure, company size and agency cost on company performance. This type of research used explanatory research. The object of research used by manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sampling technique uses purposive sampling. The results showed leverage/ capital structure had a significant positive effect on company performance, company size had no effect on company performance and agency cost had no effect on the performance of manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period.Keywords: Capital structure, company size, agency cost and company performance.

Kemampuan Remote Auditing dalam Meningkatkan Asersi Manajemen di Masa Pandemi Faiz Azizah; Nanik Wahyuni
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 6, No 1 (2022)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i1.001

This study aims to portray whether the results of remote auditing practices using simple facilities can meet auditing standards and are able to convince auditors of management's assertions. Qualitative esearch method employed using a case study approach, namely disciplined comparative studies. The results of this study prove that the switch from auditing practice to remote auditing does not mean that it does not meet the auditing standards, even procedurally the management's assertions are fulfilled. The finding indicates that auditor is not fully convinced as a result of professional skepticism code of ethics of. In order to increase confidence in these management assertions, it is necessary to increase the use of technologies such as blockchain, cloud computing and Big Data. AbstrakPenelitian ini bertujuan untuk memotret apakah hasil dari praktik remote auditing dengan menggunakan fasilitas yang sederhana dapat memenuhi standar audit dan mampu meyakinkan auditor atas asersi manajemen. Adapun metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus, yakni disciplined comparative studies. Hasil penelitian ini membuktikan bahwa beralihnya praktik audit ke remote auditing bukan berarti praktik menjadi tidak memenuhi standar audit, bahkan secara prosedural asersi manajemennya terpenuhi. Temuan mengindikasikan adanya pengaruh kode etik skeptisisme professional yang menyebabkan auditor tidak memiliki keyakinan sepenuhnya atas asersi manajemen. Guna meningkatkan keyakinan atas asersi manajemen tersebut, perlu adanya peningkatan penggunaan teknologi seperti, blockchain, cloud computing, dan Big Data.

Analysis of Biological Asset Accounting Treatment of PT. FAP Agri Tbk Fetris Ika Firdaus Purwanti; Nanik Wahyuni
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 9 No. 1 (2024): April
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v9i1.4517

This study aims to determine the application of biological asset accounting (recognition, measurement, and disclosure) at PT. FAP Agri Tbk based on PSAK 69. Data obtained using content analysis method (content analysis) on the financial statements of PT. FAP Agri Tbk in 2021. The research results show that PT. FAP Agri Tbk, although it has just been registered on the IDX, its biological accounting reporting is in accordance with PSAK 69. The company recognizes biological assets based on their type, namely Immature Plants and Mature Plants. The measurement of biological assets uses the fair value basis according to market prices that were circulating that year. Biological assets are presented in the statement of financial position section in the fixed assets and current assets sections. Companies are also required to disclose details regarding the total assets up to accumulated depreciation as a whole.

Mapping of Green Sukuk Research (2014 - 2023) : With Vosviewer Bibliometric and Literature Review Doni Yusuf Bagaskara; Nanik Wahyuni; Meldona
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9148

This study aims to determine the mapping of research around Green Sukuk. The approach used is a mix-method approach, namely VOSviewer bibliometric studies and literature review. Data analysis techniques include: (1) mapping the number of journal publications distributed around green sukuk using Microsoft Excel and Mendeley Desktop based on the year of publication; (2) mapping the results of bibliometric network visualization and journal publication trends around green sukuk using VOSviewer (Visualization of Similarities) algorithm software based on the number of clusters and their items; and (3) mapping research topics around green sukuk using literature studies. The results showed that: (1) based on mapping the number of journal publications, there were 168 journal publications about green sukuk; (2) based on the mapping of VOSviewer bibliometric studies, the results of network visualization around green sukuk are divided into 5 clusters and 24 topic items (3) Based on the mapping of the literature review study, there are 2 topics about green sukuk that often appear, first green sukuk and second Indonesia. The implication and contribution of this research is to map research topics around green sukuk in the world that are often or rarely researched by researchers, so that they can be a reference for researchers afterwards.

Dinamika Kehidupan Sosial Keluarga Laisa dalam Novel “Dia Adalah Kakakku” Karya Tere Liye Nanik Wahyuni; Suryani Suryani; Dedy Mardiyansyah
Atmosfer: Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, dan Sosial Humaniora Vol. 2 No. 4 (2024): November : Jurnal Pendidikan, Bahasa, Sastra, Seni, Budaya, dan Sosial Humanior
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/atmosfer.v2i4.1023

This research aims to describe the portrait of family life in the novel "Dia is my brother" by Tere Liye, published in 2021. This research is a type of descriptive qualitative research, namely the novel "Dia is my brother" by Tere Liye, while the secondary data source is sociological theory books literature. The data collection technique in this research uses reading and note-taking techniques with a literary sociology approach. The data analysis used in this research is the Miles and Huberman model through three stages, namely data reduction, data presentation and drawing conclusions. The sociological theory of literature says that the main driving factor of all wages is social. The results of this research show that there is a relationship between cooperation and humans as an important factor in the dynamics of social life in the novel "He is my brother".

Perkembangan Pembiayaan Multi Akad di Indonesia: Studi Pendekatan NVivo dan Literatur Review Doni Yusuf Bagaskara; Rohmadi; Nanik Wahyuni
At-Tasharruf "Jurnal Kajian Ekonomi dan Bisnis Syariah" Vol. 6 No. 1 (2024): At-Tasharruf
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/at.v6i1.1602

This study aims to determine the development of multi-contract financing in Indonesia using the NVivo approach. This research uses qualitative methodology with Nvivo approach and literature review. "Data analysis techniques include: (1) mapping the number of news article codes based on qualitative analysis using Nvivo 14 software around "Multi Akad", (2) mapping visualization results with hierarchical diagrams and testing the correlation of relationships between media articles using Nvivo 14 software; (3) map the research topic with the World Cloud or a collection of words that are often discussed in media articles; and (4) test the significant value between media articles to determine the size or size of a correlation around the topic "Multi Akad". The results of this study show that the topics that are often discussed in media articles about Multi Akad are the understanding and law of multi. While the topic that is rarely discussed by media articles about Multi Akad is the understanding and examples of the implementation of Multi Akad.

Analisis Skema Bagi Hasil Tradisional, Return dan Rsiko Paronan Sapi di Desa Tobai Timur Sampang Madura Suhaimi, R.; Nur Asnawi; Nanik Wahyuni
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27563

Abstrak Paronan sapi adalah salah satu sistem tradisional yang di praktekkan pemilik sapi dengan memberi hewan ternak kepada peternak local untuk dipelihara. Jika sapi tersebut beranak atau hasil penjualan sapi, maka hasilnya dibagi antara pemilik sapi dan peternak. Skema ini merupakan simbiosis mutualisme di mana pemilik sapi mendapatkan pemeliharaan gratis dan peternak mendapat bagian dari hasil penjualan. Sistem bagi hasil merupakan sistem di mana dilakukannya perjanjian bersama dalam melakukan kegiatan usaha, Paronan tradisional adalah contoh nyata dari kebijakan keuangan yang terorganisir dengan baik dalam konteks komunitas lokal. Peneliti menggunakan pendekatan penelitian kualitatif untuk menyelidiki masalah penelitian ini. Pendekatan kualitatif ini menekankan pada masalah kehidupan sosial yang nyata. Skema bagi hasil keuntungan memberikan kesamaan porsi keuntungan yang rata terhadap pemilik dan penerima paronan. Dalam praktek paronan sapi di desa tobai timur tidak hanya ada prilaku bagi untung antar pemilik dan pengambil paronan, dalam prakteknya mereka juga melakukan bagi rugi terhadap praktek paronan sapi. Kata Kunci : Bagi Hasil, Tradisional, Paronan

Mapping of Green Sukuk Research (2014 - 2023) : With Vosviewer Bibliometric and Literature Review Doni Yusuf Bagaskara; Nanik Wahyuni; Meldona
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9148

This study aims to determine the mapping of research around Green Sukuk. The approach used is a mix-method approach, namely VOSviewer bibliometric studies and literature review. Data analysis techniques include: (1) mapping the number of journal publications distributed around green sukuk using Microsoft Excel and Mendeley Desktop based on the year of publication; (2) mapping the results of bibliometric network visualization and journal publication trends around green sukuk using VOSviewer (Visualization of Similarities) algorithm software based on the number of clusters and their items; and (3) mapping research topics around green sukuk using literature studies. The results showed that: (1) based on mapping the number of journal publications, there were 168 journal publications about green sukuk; (2) based on the mapping of VOSviewer bibliometric studies, the results of network visualization around green sukuk are divided into 5 clusters and 24 topic items (3) Based on the mapping of the literature review study, there are 2 topics about green sukuk that often appear, first green sukuk and second Indonesia. The implication and contribution of this research is to map research topics around green sukuk in the world that are often or rarely researched by researchers, so that they can be a reference for researchers afterwards.

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