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All Journal PROSIDING SEMINAR NASIONAL Optimum : Jurnal Ekonomi dan Pembangunan BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Perpajakan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Perisai : Islamic Banking and Finance Journal Jurnal Ekonomi dan Bisnis Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Stability: Journal of Management and Business Journal of Dedicators Community Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance Abdimisi International Conference on Industrial Revolution for Polytechnic Education Jurnal Akuntansi dan Keuangan Akuntansi'45 Jurnal Rekognisi Akuntansi (JRA) Indonesian Accounting Literacy Journal Darma Sabha Cendekia Jurnal Ekonomi Bisnis Antartika Jurnal Rekognisi Ekonomi Islam (JREI) Jurnal Pengabdian Masyarakat (Jubdimas) Jurnal Jurisprudence
Subadriyah, Subadriyah
Fakultas Ekonomi Dan Bisnis Universitas Islam Nahdlatul Ulama Jepara
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Journal : Jurnal Rekognisi Akuntansi (JRA)

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Effect Of Profitability, Leverage, Dividend Policy, And Investment Opportunity Set Value Company (Study of Banking Companies Listed on the Indonesia Stock Exchange in 2017-2020) Annisa Windie Widyawati; Subadriyah Subadriyah
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.437

Abstract

This study entitled The Effect of Profitability, Leverage, Dividend Policy, and Investment Opportunity Set on Firm Value (Study on Banking Companies Listed on the Indonesia Stock Exchange in 2017-2020). And Investment Opportunity Set Against Company Value. This research is quantitative by using secondary time series data. The data collection technique in this study used purposive sampling method. Processing data in this study using Microsoft Excel and SPSS program. Data analysis techniques in this study using multiple linear regression analysis techniques, classical assumption test, hypothesis testing and descriptive statistics. The results of this study show that the variables of Profitability, Dividend Policy and Investment Opportunity Set have an effect on Firm Value, while the Leverage variable has no significant effect on Firm Value.
The Influence of Accounting Knowledge, Business Experience, and Work Motivation on the Perception of Accounting Information Usage Safitri, Dewi; Subadriyah
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.906

Abstract

This research aims to explore the impact of accounting knowledge, business experience, and work motivation on the perception of accounting information utilization, with a focus on MSME participants in Jepara. The study identifies accounting knowledge, business experience, and work motivation as the independent variables, while the dependent variable is the perception of accounting information usage. The data utilized in this research were obtained through primary sources by distributing questionnaires to respondents. The target population comprises MSME business owners in Jepara, with the sample selected through probability sampling using a random sampling approach. A total of 98 respondents were included as the study sample. The analysis was conducted using multiple linear regression techniques processed via SPSS software version 23. The findings reveal that accounting knowledge, business experience, and work motivation significantly and positively influence perceptions regarding the use of accounting information among MSME business owners in Jepara.
Kesiapan Implementasi SAK EMKM Pada UMKM Di Jepara (Studi Kasus di UMKM Safila Collection dan Fizaria Hijab) Aliyah, Siti; Safitri, Difi; Subadriyah, Subadriyah
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.562

Abstract

This study aims to find out how far MSME actors are in implementing the preparation of financial statements based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). Researchers also want to know the factors that cause SAK EMKM-based financial statements not being prepared for MSME. This study uses a descriptive qualitative data analysis method. The data in this study were obtained from secondary data and primary data. Data collection techniques using the triangulation method (interviews and documentation). The results of the research and discussion that have been presented can be concluded that the Safila Collection UMKM have not prepared SAK EMKM-based financial statements at all which can be proven by not finding the preparation of balance sheets, profit and loss reports, and notes to financial statements. Whereas the Fizaria Hijab MSMEs have implemented SAK EMKM-based financial reports as evidenced by the preparation of balance sheets, profit and loss reports, and reports on changes in capital, but have not compiled notes on the financial statements in their business.
Co-Authors Aan Zainul Anwar Aida Nahar Ali Ali Ali Ali Ali Sofwan Amelia, Fifi Aminnudin, Moch. Andre Anggriawan Anita Dwi Puspitasari Anita Rahayuningsih Annisa Windie Widyawati Arum Widiastuti Dewi Safitri Farida Hidayah Fatchur Rohman Fatchur Rohman Febriyani, Vivi Fitriya Mufidah Ghea Norma Gupita Ismi Tri Rahayu Izzatur Rohmatun Na’imah Jumaiyah, Jumaiyah Kausar , Alfin Khoirul Anwar Laila Hidayatun Najjah Lailatul Khafiza Leni Sofiyani Lu’luatuwwafiroh Mahmudatus Sa'diyah Mahmudatus Sa'diyah Mahmudatus Sa’diyah MIFTAKHUL JANNAH Moch Aminudin Much Imron Muh Kusnan Hamid Muhammad Khairul Hakim Mukaromah Mukaromah Murniati . Murniati Murniati Murniati, Murniati Nina Sofiana Ningsih, Indah Aprilia Nofi Haryanti Norotus Sa'diyah Nurunniyah, Ifa Rahayuningsih, Sinta Ratu Ayu Dara Kusuma Arum Surya Putri Richo Anwar Fahrudin Sa'diyah, Mahmudatus Safana Aulia Amri Safitri, Difi Salsabila, Salma Siska Alfiani Siti Aliyah Siti Aliyah Siti Aliyah Solikhul Hidayat Susanto, Wanda Amelia Zahwa Amelia Frishella Zihanna Syafinatun Nayyiroh