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All Journal Jurnal Akuntansi dan Pajak Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) KITABAH: Jurnal Akuntansi dan Keuangan Syariah Jurnal Ilmiah Edunomika (JIE) Transformasi Manageria: Journal of Islamic Education Management Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah
Dianita Meirini
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Perancangan Sistem Akuntansi Penerimaan Kas Pada Pondok Pesantren Al-Muchsinun Blitar Muhamad Shahidul Akbar; Dianita Meirini
KITABAH: Jurnal Akuntansi dan Keuangan Syariah KITABAH │ VOL. 6 │ NO. 1 │ 2022
Publisher : Universitas Islam Negeri Sumatera Utara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Al-Muchsinun Islamic Boarding School is a non-profit organization engaged in education. The financial reporting system in non-profit organizations really needs attention to assess the ability to provide services and the way managers carry out their responsibilities for the performance of Islamic boarding schools. The main source of cash receipts is obtained from payments made by students and grants. the recording system that is carried out is only in the form of simple cash records that have not been arranged so that it is necessary to make a good accounting system. This study aims to determine the existing accounting system at Pondok Al-Muchsinun as well as to design an accounting system for cash receipts that is according to the standard. The method used is descriptive qualitative. In this research, the researcher tries to describe the events  and events that are the center of attention. The data used are qualitative data obtained from interviews, observations, and documentation. This research will produce recommendations for an accounting system that contains components of accounting records to finally produce a financial report. It is hoped that the preparation of the Islamic boarding school accounting system can be a reference "in terms of accountability and performance of Islamic boarding schools".
ANALISIS KESIAPAN PENERAPAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN ISAK 35 (Studi Kasus MI Ampel Bangsal Mojokerto) Alfa Zakiah; Dianita Meirini
OIKONOMIKA: Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 2 No. 2 (2021): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1218.624 KB) | DOI: 10.53491/oikonomika.v2i2.124

Abstract

Madrasah Ibtidaiyah Sunan Ampel dikategorikan sebagai organisasi nonlaba karena dalam pengoperasiannya tidak mencari laba, oleh karena itu penyusunan laporan keuangannya memiliki perbedaan dengan organisasi yang orientasinya pada laba. Dengan disahkannya PPSAK 13 pada 11 April 2019, maka PSAK 45 yang disahkan pertama kali pada 23 Desember 1997 yang digunakan sebagai pedoman dalam penyusunan laporan keuangan organisasi nirlaba dihapuskan dan kemudian diganti ISAK 35 yang berlaku efektif mulai 1 Januari 2020. Berdasarkan perubahan tersebut, penelitian ini tujuannya untuk mengetahui kesiapan penerapan ISAK 35 dalam penyajian laporan keuangan di MI Sunan Ampel. Dengan adanya penelitian ini, diharapkan bendahara MI Sunan Ampel dapat menyajikan laporan keuangan yang transparan dan sesuai dengan ISAK 35. Dalam menghimpun data digunakan teknik pengamatan, tanya jawab serta dokumentasi. Didapatkan hasil penelitian menunjukkan bahwa MI Sunan Ampel belum melakukan penerapan laporan keuangan berdasar ISAK 35 karena dilihat dari pencatatannya yang sangat sederhana yaitu mencatat kas masuk dan keluar saja.
KUALITAS AUDIT, PROFITABILITAS, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN DALAM PENGARUHNYA TERHADAP NILAI PERUSAHAAN Dianita Meirini; Novi Khoiriawati
SUBSTANSI Vol 5 No 1 (2021): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.798 KB) | DOI: 10.35837/subs.v5i1.1441

Abstract

The decline in the value of the market capitalization of manufacturing companies in 2020 worth $ 309 trillion indicates that the value of manufacturing companies has declined during the COVID-19 pandemic. This study aims to determine the factors that influence the decline in the value of manufacturing companies during the covid-19 pandemic. Factors suspected and tested in this study to influence the value of manufacturing companies during the covid-19 pandemic are audit quality, profitability, capital structure, firm growth, and firm size. This research is a quantitative study using data from manufacturing companies that are regularly listed on the Indonesian Stock Exchange and submit annual reports for 2018-2020. The sample used is made up of 12 manufacturing companies with reasoned sampling as the sampling method. The results of the study indicate that profitability and capital structure have a significant positive effect on the value of manufacturing firms during the covid-19 pandemic. While firm size has a significant negative effect on the value of manufacturing firms during the covid-19 pandemic and the quality of audits and firm growth have no effect on the value of manufacturing firms during the covid-19 pandemic.
DETERMINASI HARGA SAHAM PERUSAHAAN JASA SUBSEKTOR PROPERTY DAN REAL ESTATE Nur Kholifah Ihza A; Dianita Meirini
Jurnal Penelitian Teori dan Terapan Akuntansi (PETA) Vol. 8 No. 1 (2023): Januari 2023
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v8i1.618

Abstract

Investors who want to invest will be careful and look for signs that the company is experiencing financial problems or is in good condition. Therefore, a financial review of the company's financial statements is needed, as well as an examination of its financial ratios. This study aims to analyze the effect of Working Capital Turn Over, Debt To Equity Ratio and Asset Growth on Share Prices of service companies in the property and ireal iestate sub-sectors listed on the Indonesia Share Prices Exchange. The sampling method used purposive sampling, in order to obtain a total of 34 companies in the research sample. The data analysis method uses multiple linear regression analysis which is processed using the SPSS 25 application. The results of the simultaneous test study show that working capital turnover, Debt To Equity Ratio and asset growth have a significant effect on share prices. The partial test shows that working capital turnover has a significant effect on share prices, debt to equity ratio has no significanti effect on share prices and asset growth has a significant effect on share prices.
Pengaruh ROA, NPM, EPS terhadap Harga Saham pada Perusahaan Subsektor Properti dan Real Estate  yang Terdaftar di BEI Tahun 2019 – 2021 Mohamad Arif Luqman Hakim; Dianita Meirini
Transformasi Manageria:   Journal of Islamic Education Management Vol 3 No 2 (2023): Transformasi Manageria: Journal of Islamic Education Management
Publisher : PKP Fakultas Syariah LPPM IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/manageria.v3i2.3572

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ROA, NPM, EPS secara parsial dan simultan terhadap Harga Saham dalam Perusahaan SubSektor Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019 – 2021. Riset ini menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel menggunakan metode purposive sampling, sehingga diperoleh 30 perusahaan dari 80 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel pada taraf signifikasi sebesar 5%. Program yang digunakan dalam menganalisis data menggunakan Eviews 9.0. Hasil dari penelitian ini menunjukan bahwa secara parsial ROA, NPM, dan EPS berpengaruh signifikan terhadap Harga saham. Hasil riset ini secara simultan menunjukkan bahwa ROA, NPM, dan EPS berpengaruh secara signifikan terhadap harga saham perusahaan. Kata kunci: ROA, NPM, EPS, Harga Saham
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN GENDER DIVERSITY TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Indeks LQ45 BEI Periode 2016-2020) Nur Wakidatur Rohmah; Dianita Meirini
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 20 No.2, September 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v20i2.13924

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, profitabilitas, kepemilikan manajerial, dan gender diversity terhadap manajemen laba. Populasi pada penelitian ini adalah perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia periode 2016 sampai dengan 2020. Sampel penelitian dipilih menggunakan metode purposive sampling dengan total perusahaan sejumlah 24 perusahaan dan periode 4 tahun. Penelitian menggunakan metode kuantitatif dengan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap manajemen laba, profitabilitas berpengaruh positif signifikan terhadap manajemen laba, kepemilikan manajerial tidak berpengaruh signifikan terhadap manajemen laba, dan gender diversity tidak berpengaruh signifikan terhadap manajemen laba.
ANALISIS KUALITAS LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SEBELUM DAN SELAMA PANDEMI COVID-19 Indria Stevani; Dianita Meirini
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7460

Abstract

Abstract This study wants to examine the impact of the COVID-19 pandemic on the quality of financial reports for companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The independent variable in this study is covid19, while the dependent variable is the quality of financial reports. The research sample consisted of 36 companies listed on the Indonesia Stock Exchange which reported periodically from 2019 to 2020. The data collection method used a purposive sample and this research used secondary data. The research was tested using the SPSS program with the 3-way Anova method and different tests. The results of the study show that the COVID-19 pandemic has a negative effect on the quality of financial reports. This lesson also shows that there are differences in the quality of financial reports before the Covid-19 pandemic and the quality of financial reports after the Covid-19 pandemic. The financial quality of financial reports (2019) has a difference in the quality of financial reports (2020). Keywords: Pandemic Covid19, Quality of Financial Reporting
PERANCANGAN SISTEM AKUNTANSI PENGGAJIAN PADA PT. MAAN GHODAQO SHIDDIQ LESTARI JOMBANG Fauziatun Nisa'; Dianita Meirini
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.9569

Abstract

One of the determining factors in the performance of a company as a means to achieve company goals is human resources. Therefore, good human resources have the right to get a salary according to their quality. An effective payroll system will affect employee satisfaction at work and will undoubtedly affect their performance. This study aims to determine the implementation of the company's payroll accounting system and to find out how the implementation of the payroll accounting system design can be implemented in the company. The object of this research is the payroll system at PT. Maan Ghodaqo Shiddiq Lestari. The data analysis technique used in this study is case study analysis which aims to understand the organization in depth to help the organization achieve better adjustments so that weaknesses are found. Then based on this analysis, a payroll accounting system design is created that can help overcome weaknesses. Based on this analysis, there are several areas for improvement, including multiple positions in each section. With the creation of the payroll accounting system that has been made, it is hoped that it will help overcome the weaknesses that occur in payroll activities at PT. Maan Ghodaqo
Co-Authors Alfa Zakiah Fauziatun Nisa' Indria Stevani Mohamad Arif Luqman Hakim Muhamad Shahidul Akbar Novi Khoiriawati Nur Kholifah Ihza A Nur Wakidatur Rohmah