Article Per Year (5 Year)
p-Index From 2021 - 2026
5.792
P-Index
This Author published in this journals
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

Published : 47 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 47 Documents
Search

 1   2   3   4   5 
Determinan Opini Audit Going Concern Perusahaan Yang Terdaftar Pada JII 2019-2021 Elvida Anggi Fauziyah; Dianita Meirini
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 8 No. 1 (2023): April
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v8i1.3592

Abstract

The aim of study was to determine the effect of the determinants of the going concern audit opinion consisting of return on assets, current ratio and sales growth at companies listed in JII for the 2019-2021 period, the type of research was descriptive quantitative. The data analysis technique used logistic regression. partial return on assets, current ratio and sales growth have no effect on going concern audit opinion, while simultaneously return on assets, current ratio and sales growth affect going concern audit opinion by 92%
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN GENDER DIVERSITY TERHADAP MANAJEMEN LABA Nur Wakidatur Rohmah; Dianita Meirini
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (615.004 KB) | DOI: 10.31959/jm.v11i2.1176

Abstract

This research aims to determine the effect of firm size, profitability, managerial ownership, and gender diversity on earnings management. The population in this research were companies listed on the LQ45 index on the Indonesia Stock Exchange for the period 2016 to 2020. The research sample was selected using a purposive sampling method with a total of 24 companies and a period of 5 years. The research uses quantitative methods with panel data regression methods. The results showed that firm size had no significant effect on earnings management, profitability had a significant positive effect on earnings management, managerial ownership had no significant effect on earnings management, and gender diversity had no significant effect on earnings management.  
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
PEMETAAN PENELITIAN FRAUD DENGAN VOYANT TOOLS: TEMA DAN KONSEP DALAM JURNAL EKONOMI DI INDONESIA Levia Retnosari; Dianita Meirini
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 9, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v9i1.1448

Abstract

ABSTRAKDengan semakin berkembangnya penelitian ilmiah dalam bidang akuntansi khususnya penelitian ilmiah dengan tema fraud, maka diperlukan suatu penelitian untuk melihat bagaimana perkembangan penelitian ilmiah dan khususnya penelitian dengan tema fraud. Untuk itu penelitian ini bertujuan menganalisis hubungan semantik antar konsep, konten dan metodologi serta perkembangan penelitian fraud  dalam jurnal ekonomi di Indonesia terindeks Science and Technology Index (SINTA). Penelitian ini menggunakan pendekatan kualitatif dengan metode systematic literature review. Penelitian ini menggunakan 344 artikel dengan tema fraud yang terakreditasi Science and Technology Index (SINTA). Penelitian ini menggunakan aplikasi voyant tools dengan melibatkan pengumpulan korpus kutipan, mengekstraksi bidang judul, dan menjalankan korpus ini melalui penambangan teks guna visualisasi data. Penelitian ini mengekstrak kutipan dari artikel ilmiah dengan tema fraud dengan melihat variasi tema dan konsep, pada hal ini dengan melihat judul dan abstrak penelitian. Kesimpulan dari penelitian ini yaitu konsep dan konten penelitian dari 344 artikel ilmiah tersebut memuat tema fraud dan tujuan penggunaan tema tersebut sebagai alat pencegahan dan pendeteksian fraud pada semua lini organisasi, hasil penelitian selanjutnya yaitu dari 344 artikel ilmiah tersebut diketahui bahwa kata kunci terpopuler yang digunakan sebagai metode penelitian yaitu dengan menggunakan metode kuantitatif.Kata Kunci: Fraud, Systematic Literature Review, Voyant Tools.ABSTRAKWith the growing development of scientific research in the field of accounting, especially scientific research with the theme of fraud, a study is needed to see how scientific research develops, and especially research with the theme of fraud. For this reason, this study aims to analize the semantic relationship between concepts, content and methodology as well as research on developmental fraud in economic jaurnals in Indonesia indexed by the Science and Technology Index (SINTA). This study uses a qualitative approach with a systematic literature review mmethod. This research uses 344 articles with the theme of fraud accredited by Science and Technology Index (SINTA). This study uses the application of voyant tools involving collecting a corpus of citations, extracting the title field, and running this corpus through text mining for data visualization. This study extracts citations from scientific articles with the theme of fraud by looking at variations in the theme and concept, in this case by looking at the title and research abstract. The conclusion of this study is that the concept and research content of the 344 scientific articles contain the theme of fraud and the purpose of using this theme as a means of preventing and detecting fraud on all lines of thhe organitation, furthermore from the 344 scientific articles it is known that the most popular keywords used as a research method are using quantutatuve methods.Keywords: Fraud, Systematic Literature Review, Voyant Tools.
Pengaruh Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan dan Laba Akuntansi terhadap Return Saham Muhamad Mafsud; Dianita Meirini
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.569

Abstract

The capital market is a place where investors invest their capital in the hope of a return in the form of a return on investment. Investors use financial reports in investing but cannot analyze the stock returns that will be received starting operating cash flow, investment cash flow, and funding cash flow. The method used is a quantitative method with multiple linear regression tests using the eviews data processing application. The results of this study. The coefficient X1 (cooperative cash flow) is 0.170479413211 which means that if the cooperative's cash flow increases, it will cause an increase in stock returns with no positive effect with a significant value of 0.7170 > 0.05. The coefficient X2 (Investment Cash Flow) on stock returns (the dependent variable Y) has no effect with a significant value of 0.3113 > 0.05. The X3 coefficient (Funding Cash Flow) on stock returns (Y dependent variable) has no effect 0.6658 > 0.05 and the X4 coefficient (Accounting Profit) is 0.352300 which means that if accounting profit increases once it will cause an increase in Stock Return (dependent variable Y) or has a positive effect of 0.964377644814 when other variables are constant with a significant value of 0.000 <0.05.
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.
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 | DOI: 10.21274/balance.v1i01.3160

Abstract

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 | 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.
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 | 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
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.
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&#039; 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