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All Journal JURNAL ECONOMIA Jurnal Media Wahana Ekonomika An-Nisbah: Jurnal Ekonomi Syariah Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo IJBE (Integrated Journal of Business and Economics) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan KITABAH: Jurnal Akuntansi dan Keuangan Syariah Jurnal Pendidikan Ekonomi (JURKAMI) YUME : Journal of Management Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming ACCOUNTHIK : Journal of Accounting and Finance EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Jurnal Riset Terapan Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Oeconomicus Journal of Economics BUDGETING : Journal of Business, Management and Accounting Jurnal Pengabdian UNDIKMA Transformasi Manageria: Journal of Islamic Education Management Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Balance: Journal of Islamic Accounting Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Jurnal Informatika Ekonomi Bisnis RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) An-Nisbah: Jurnal Ekonomi Syariah Balance: Journal of Islamic Accounting
Dianita Meirini
Universitas Islam Negeri Sayyid Ali Rahmatullah, Tulungagung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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THE EQUITY, DIRECT MATERIALS, DIRECT LABOR, PRODUCTION COST, AND PROMOTION COST: HOW THESE CAN EFFECT TO REVENUE-SHARIA PERSPECTIVE Ristu Dwi Putri; Dianita Meirini
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 02 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.115 KB) | DOI: 10.21274/balance.v2i02.5414

Abstract

Abstract: This study aims to to 1. Test the significance of the effect of capital on the business ncome of Yon Vandel Marble Craftsman. 2. Testing the significance of the nfluence of raw materials on the business ncome of Yon Vandel Marble Craftsman. 3. Testing the significance of the effect of labor wages on the business ncome of Yon Vandel Marble Craftsman. 4. Testing the significance of the effect of production on the business ncome of Yon Vandel Marble Craftsman. 5. Testing the significance of the effect of promotion costs on the business ncome of Yon Vandel Marble Craftsman. 6. To examine the significance of the effect of capital, raw materials, labor wages, production and promotion costs simultaneously on the business ncome of Yon Vandel Marble Craftsman.This study uses a quantitative approach with the type of associative research. The sampling technique used a saturated sampling technique with a total sample of 36 quarterly financial statements of Yon Vandel Marble Craftsman 2011-2019. This study uses secondary data. The measurement scale n this study uses a ratio scale. The data analysis method used s multiple linear regression analysis. The results of this study are 1. Capital partially has a significant positive effect on the business ncome of Yon Vandel Marble Craftsmen. 2. Partial raw materials have a positive but not significant effect on the business ncome of Yon Vandel Marble Craftsman. 3. Labor wages partially have a significant positive effect on the business ncome of Yon Vandel Marble Craftsman. 4. Production partially has a positive but not significant effect on the business ncome of Yon Vandel Marble Craftsman. 5. Promotional costs partially have a positive but not significant effect on the business ncome of Yon Vandel Marble Craftsman. 6. Capital, raw materials, labor wages, production and promotion costs together have a significant positive effect on the business ncome of Yon Vandel Marble Craftsman. Keywords: Raw Materials, Promotional Costs, Capital Income, Production, Labor Wages, Micro Enterprises
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

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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.
THE EFFECT OF CORPORATE GOVERNANCE AND QUALITY OF REPORTING ON FIRM VALUES Dianita Meirini
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 1 No 01 (2020): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.396 KB) | DOI: 10.21274/balance.v1i01.3160

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The purpose of this study is to examine the effect of corporate governance and reporting quality on firm value. This study replicates the research conducted by Siagian in 2002. The study examined the effect of the corporate governance index and the quality of financial statement disclosures on firm value. However, this study has differences in the measurements used in Siagian research. In line with the changes in SAK, Bapepam issued a financial statement disclosure checklist whose use is based on Bapepam Rule number VIII.G.7. In this study, researchers aimed to examine the corporate governance index produced through research by The Indonesian Institute for Corporate Governance (IICG) and the quality of reporting using the new checklist standard issued by Bapepam in its influence on company value. This study uses secondary data, from companies registered in the Corporate Governance Perception Index (CGPI) in 20011-2013. The analytical method used is multiple linear regression. The results of this study indicate that the corporate governance index has a significant positive effect on firm value. However, the quality of reporting measured through the disclosure score of financial statements is negatively related and not significant to the value of the company. This shows that investors do not pay much attention to the quality of financial statement disclosures as a basis for determining investment decisions.
COST VOLUME PROFIT ANALYSIS AS A PROFIT PLANNING INSTRUMENT Siti Mahmudah; Dianita Meirini
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 01 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (235.279 KB) | DOI: 10.21274/balance.v2i01.4723

Abstract

Abstract: Profit planning is very important for the survival of the company because with profit planning, management can manage the strategies used in the company. One of the tools to do profit planning is to analyze the cost of profit volume. These three components are closely related in a company's profit planning. Cost, volume and profit analysis (Cost Volume Profit Analysis) is the main element in preparing the income statement in a company. Cost, volume and profit analysis is an examination of how total revenue and total costs change as sales volume changes. The method and type of research used is descriptive qualitative with primary data sources and secondary data, which is processed with the help of Microsoft Excel application to separate several cost data, as well as processing financial data with analysis of margin of safety, break even point, margin of safety, and analysis. profit planning. The results of this study are the MSMEs of Herbal Medicine Powder Sari Alam Trenggalek from 2018-2020 sales are always above the break even point with a high margin of safety ratio. The profit target in 2020 is not in accordance with the plan. Therefore, MSME Herbal Medicine Bubuk Sari Alam Trenggalek must increase the selling price of each product by 25% and increase sales volume by 16,439 units so that the planned profit target is achieved.
Implementasi Activity Based Costing System Dalam Menghitung Tarif Jasa Rawat Inap RSU "Arga Husada' Kediri Devana Putri Ramadhania; Dianita Meirini
Jurnal Media Wahana Ekonomika Vol. 19 No. 2 (2022): Jurnal Media Wahana Ekonomika, Juli 2022
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i2.8931

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ABSTRAK   Penelitian ini bertujuan untuk membantu rumah sakit mengurangi distorsi biaya yang terjadi akibat penerapan akuntansi tradisional dengan menerapkan sistem Activity-Based Costing (ABC) dalam menghitung tarif pelayanan rawat inap. Metode penelitian ini adalah kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data dalam penelitian ini menggunakan wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa Rumah Sakit Arga Husada menerapkan tarif pelayanan rawat inap berdasarkan akuntansi tradisional yaitu dengan menjumlahkan biaya tetap, biaya variabel, dan biaya semi variabel, kemudian total biaya dibagi dengan jumlah hari rawat inap. Berdasarkan hasil penelitian, penerapan tarif pelayanan rawat inap dengan metode activity-based costing menghasilkan tarif kamar VIP dan kelas I yang lebih murah, sedangkan tarif kamar kelas II dan kelas III lebih tinggi dibandingkan tarif yang ditetapkan oleh Rumah Sakit Arga Husada. Tarif pelayanan rawat inap rumah sakit dengan metode activity-based costing untuk kamar tipe VIP adalah Rp. 749.373, kamar kelas I Rp. 630.770, kamar kelas II seharga Rp. 594.095, dan kamar kelas III Rp. 547.985. Dengan adanya penelitian ini diharapkan pihak manajemen rumah sakit dapat memanfaatkannya untuk mengevaluasi tarif pelayanan rawat inap dan mulai memperhatikan penggunaan sistem ABC. Kata Kunci: Penetapan Biaya Berbasis Aktivitas, Penetapan Biaya Tradisional, Tarif Pelayanan Rawat Inap Rumah Sakit ABSTRACT   This study aims to help hospitals reduce cost distortions that occur due to the application of traditional accounting by implementing an Activity-Based Costing (ABC) system in calculating inpatient service rates. This research method is qualitative with a case study approach. Data collection techniques in this study used interviews and documentation. The results showed that the “Arga Husada” Hospital applied rates for inpatient services based on traditional accounting, namely by adding up fixed costs, variable costs, and semi-variable costs, and then the total costs were divided by the number of days of hospitalization. Based on the results of the study, the application of inpatient service rates using the activity-based costing method resulted in cheaper rates for VIP and class I rooms, while resulting in higher rates for class II and class III rooms compared to the rates set by the Arga Husada Hospital. Rates for hospital inpatient services using the activity-based costing method for VIP type rooms are Rp. 749,373, class I rooms are Rp. 630,770, class II rooms are Rp. 594,095, and class III rooms are Rp. 547,985. With this research, it is hoped that hospital management can use it to evaluate inpatient service rates and start taking into account the use of the ABC system. Keywords : Activity Based Costing, Traditional Costing, Hospital Inpatient Service Rates
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA NGENTRONG Renci Septe Bresita Anjelia; Dianita Meirini
Jurnal Riset Terapan Akuntansi Vol. 6 No. 2 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7262510

Abstract

Penelitian ini merupakan penelitian kualitatif yang bertujuan untuk melakukan analisis terhadap pengelolaan APBDes di Desa Ngentrong Kecamatan Campurdarat. Jenis data yang digunakan yaitu data primer dan data sekunder. Data primer diperoleh dari hasil wawancara kepada pihak yang terkait dalam penelitian yaitu, Kepala Desa, Sekretaris Desa, Kaur Keuangan, BPD, dan masyarakat desa. Sedangkan data sekunder berupa struktur oganisasi pemerintah desa, laporan APBDes, laporan realisasi APBDes, Peraturan Desa tentang APBDes, Peraturan Kepala Desa tentang Penjabaran APBDes serta bukti dokumentasi pelaksanaan APBDes. Penelitian ini dilakukan dengan cara pengumpulan data, mereduksi data, penyajian data dan penarikan kesimpulan yang disesuaikan dengan indikator penelitian yaitu, Permendagri No. 20 Tahun 2018. Hasil penelitian ini menunjukkan bahwa pengelolaan APBDes di Desa Ngentrong sudah sesuai dengan asas transparansi dan akuntabilitas dengan tingkat presentase kesesuaian yaitu transparansi sebesar 75% dan akuntabilitas sebesar 92%, walaupun belum sepenuhnya sesuai dengan indikator penelitian yaitu Permendagri No. 20 Tahun 2018. Pada tahap perencanaan pemerintah desa belum tepat waktu dalam hal perencanaan rancangan APBDes, tahap pelaksanaan dan pertanggungjawaban sudah dilaksanakan dengan baik dan sesuai dengan peraturan. Sehingga perlu dilakukan peningkatan secara berkelanjutan terkait dengan pengelolaan APBDes. Adanya keterbatasan dalam penelitian ini diharapkan menjadi bahan evaluasi untuk penelitian selanjutnya, terdapat beberapa faktor keterbatasan yaitu jumlah informan atau narasumber yang terbatas, cakupan wilayah objek penelitian yang kecil yaitu hanya satu desa, serta periode penelitian pengelolaan APBDes yang hanya satu tahun. Untuk pemerintahan Desa Ngentrong agar dapat meningkatkan implementasi asas transparansi dalam pengelolaan APBDes serta masih diperlukannya pembinaan sumber daya manusia agar lebih memahami tugas-tugas serta tanggungjawab dalam pengelolaan APBDes terutama di bidang teknologi informasi. Kata Kunci: Transparansi, Akuntabilitas, Pengelolaan Keuangan
THE EFFECT OF INFORMATION TECHNOLOGY, ORGANIZATIONAL COMMITMENTS, AND INTERNAL CONTROL SYSTEMS ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY Alfina Ebrianty; Dianita Meirini
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 2 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i2.5931

Abstract

This study aims to examine the effect of the variables of using information technology, organizational commitment, and internal control systems on the accountability of village fund management partially and simultaneously. This research uses quantitative methods. Determination of the sample using a non-probability sampling technique with criteria for village officials who serve as village heads, village secretaries, heads of financial affairs, heads of planning affairs, heads of administrative and general affairs, heads of government sections, heads of welfare sections, and heads of service sections. The data used in the form of primary data by distributing questionnaires using a Likert scale to 122 village officials. The statistical methods used are data quality test, multiple linear regression analysis, classical assumption test, and hypothesis testing with the help of the IBM SPSS 25 application. From the results of this study, it was found that the use of information technology and internal control systems partially had a positive and significant effect on village fund management accountability, while organizational commitment partially did not have a positive effect on village fund management accountability. Based on the F test, it was found that the use of information technology, organizational commitment, and the internal control system simultaneously had a positive and significant effect on the accountability of village fund management.
Pengaruh Pertumbuhan Penjualan, Intensitas Modal, Ukuran Perusahaan Dan Leverage Terhadap Profitabilitas Ruby Mustika; Dianita Meirini
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.3178

Abstract

Abstrak Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan penjualan, intensitas modal, ukuran perusahaan dan leverage terhadap profitabilitas pada perusahaan manufaktur sub sector pertambangan yang terdaftar di bursa efek Indonesia tahun 2016-2020. Teknik pengambilan sampel adalah sampel diakses melalui website resmi BEI pada laporan keuangan tahunan perusahaan manufaktur sub sector pertambangan. Metode penelitian yang dilakukan adalah metode kuantitatif. Untuk metode analisis yang digunakan analisis regresi panel. Sedangkan untuk pengolahan datanya menggunakan Eviews-9. Hasil penelitian secara parsial menunjukkan bahwa (1) pertumbuhan penjualan berpengaruh postif dan signifikan terhadap Profitabilitas, (2) intensitas modal berpengaruh postif dan signifikan terhadap Profitabilitas, (3) ukuran perusahaan berpengaruh postif dan signifikan terhadap Profitabilitas, (4) leverage tidak berpengaruh postif dan signifikan terhadap Profitabilitas. Kata Kunci: Pertumbuhan Penjualan, Intensitas Modal, Ukuran Perusahaan, Leverage, Profitabilitas. AbstractThis study aims to examine the effect of sales growth, capital intensity, company size and leverage on profitability in mining sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique is a sample accessed through the official IDX website on the annual financial statements of mining sub-sector manufacturing companies. The research method used is quantitative method. For the analysis method used panel regression analysis. While for data processing using Eviews-9. Partial research results show that (1) sales growth has a positive and significant effect on profitability, (2) capital intensity has a positive and significant effect on profitability, (3) company size has a positive and significant effect on profitability, (4) leverage has no positive and significant effect on profitability. Keywords: Sales Growth, Capital Intensity, Company Size, Leverage, Profitability
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

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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.
Co-Authors Agustin, Eka Fina Akhmad Djody Firdausyah Alfa Zakiah Alfa Zakiah Alfina Ebrianty Atik Tri Andari Binti Fatimatuz Zahrok Devana Putri Ramadhania Dwi Ratnasari Dyah Pravitasari Elmi Rakhma Aalin Elvida Anggi Fauziyah Fauziatun Nisa' Fitriasari, Amanda Fitrifatun, Nailil Galih Raka Siwi Indria Stevani Levia Retnosari Mafsud, Muhamad Mashudi Mashudi Miladiah, Laili Mohamad Arif Luqman Hakim Muhamad Mafsud Muhamad Shahidul Akbar Muhammadi, Qasem Novi Khoiriawati Nur Kholifah Ihza A Nur Wakidatur Rohmah Nur Wakidatur Rohmah Nur Wakidatur Rohmah Praptiwi Praptiwi Rahayu, Tashya Novita Puji Renci Septe Bresita Anjelia Ristu Dwi Putri Ruby Mustika Sanni El Randi, Tuti Ratnawati Silvi Yurike Farera Siti Mahmudah Siwi, Galih Raka Umy Zahroh Waningsih, Reni