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All Journal Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS EL-MUHASABA EGALITA El-QUDWAH Tadris: Jurnal keguruan dan Ilmu Tarbiyah Jurnal Ekonomi Modernisasi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) AKTSAR: Jurnal Akuntansi Syariah Assets: Jurnal Akuntansi dan Pendidikan J-MPI (Jurnal Manajemen Pendidikan Islam) Business and Finance Journal J-PIPS (Jurnal Pendidikan Ilmu Pengetahuan Sosial) International Journal of Educational Management and Innovation (IJEMI) Az-Zahra: Journal of Gender and Family Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Pengabdian Harapan Bangsa Karimah Tauhid Ekobisman : Jurnal Ekonomi Bisnis Manajemen

Dwi Sulistiani

Universitas Islam Negeri Maulana Malik Ibrahim Malang

Author-ID : 391097

Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Social Sciences Other

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PENGARUH BOOK TAX DIFFERENCES DAN ARUS KAS TERHADAP PERTUMBUHAN LABA Windarti, Erika Ratih; Sulistiani, Dwi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 1: Januari 2015
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

AbstractThis study aimed to obtain empirical results about the influence of book tax differences and cash flow toward the profit growth. Independent variables in this study were book tax differences which were proxied to be permanent differences and temporary differences, as well as the cash flow. Control variables used are return on assets (ROA) and the size of the company. The dependent variable was earnings growth. Method of sample selection used was the purposive sampling method and obtained samples of 27 companies. This test was using SPSS V 21 for Windows. The results showed that the permanent difference and temporary differences of the book tax differences have positive influence on the profit grouth of the company, while cash flow did not significantly influence the companyâ€™s profit growth.AbstrakPenelitian ini bertujuan untuk memperoleh hasil empiris tentang pengaruh book tax differences dan arus kas terhadap pertumbuhan laba. Variabel independen dalam penelitian ini antara lain book tax differences yang diproksikan menjadi beda permanen dan beda temporer, serta arus kas. Variabel kontrol yang digunakan adalah Return On Assets (ROA) dan ukuran perusahaan. Sedangkan variabel dependennya adalah pertumbuhan laba. Analisis data dengan menggunakan regresi berganda (Ordinary Least Square). Hasil penelitian menunjukkan bahwa beda permanen dan beda temporer dari book tax differences serta arus kas berpengaruh positif terhadap pertumbuhan laba perusahaan. ROA dan ukuran perusahaan tidak berpengaruh signifikan terhadap pertumbuhan laba.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN DEWAN KOMISARIS, DAN LEVERAGE TERHADAP LUAS PENGUNGKAPAN GOOD CORPORATE GOVERNANCE (Studi Empiris Perusahaan Manufaktur di BEI Tahun 2008â€“2012) Ridho, Nailun Ahmad; Sulistiani, Dwi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Title: [The Effect of Company Size, Profitability, Commissioner Board Size and Leverage on Widespread Disclosure of Good Corporate Governance: Empirical Study on Manufacturing Companies are Listed in IDX among Year 2008-2012]Corporate Governance is sets of rules that affect management to create aÂ strong system and firm structure. This study was conducted to analyze theÂ factors that affect the wider corporate governance disclosure in annual reportÂ on manufacturing companies in Indonesia Stock Exchange (IDX). This research is descriptive quantitative research. The data used are secondary dataÂ companies that listed on the Stock Exchange from the period 2008 to 2012.Â Factors tested in this research were firm size, profitability, board size, andÂ leverage. Sampling methods used in this research was purposive sampling.Â The analysis technique is used multiple linear analysis methods for Hypothesis testing. The results of this study indicate that partially independent variables that significantly influence the broad disclosure of corporate governance is the profitability and leverage. Profitability variables have a significant effect because the companies with high profit companies have a responsibility to disclose more information even as the number of interested stakeholders. While the leverage effect is also significant because the company with highÂ leverage levels will disclose more information to creditorâ€™s necessity with theÂ result that reduces the supervisionâ€™s cost. Whereas no effect was variable firmÂ size and board size. The variable size of the company does not have a significant effect because the large-sized companies are more likely to have greaterÂ agency problems anyway, so it needs more stringent good corporate governance mechanism, especially in manufacturing companies with different levels of difficulty with other types of companies. While the board size variable isÂ also not significant because the number of commissioners would effect to thenÂ many entries received by directors and will effect the decision of the board ofÂ directors. Independent variables can explain the widespread influence of corporate governance disclosure by 33.2% while the remaining 66.8% can beÂ explained by factors beyond research.

MENCAPAI KEUNGGULAN BERSAING DENGAN STRATEGI DIFERENSIASI Sulistiani, Dwi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 2: Juli 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Abstract A strategy is needed because of the competition and the right strategy is to win the competition . Porter (1980) argued that the formulation of competitive strategy is to connect the company with its environment . Although the relevant environment is very broad , encompassing social forces as well as economic forces , the main aspects of the environment are industrial companies or industries in which the company competes . There needs to be a strategy known as generic strategy is the fundamental way for the company to achieve profitability above the industry average by having a sustainable competitive advantage . The strategy consists of : cost leadership strategy (cost leadership), differentiation strategy (differentiation), and a strategic focus (focus either cost leadership or differentiation focus). This article focuses on diferensisi strategy for achieving competitive advantage of a company. Some previous article that discussed the effect of differentiation strategy on competitive advantage , stating that the differentiation strategy to significantly affect a company's competitive advantage . Understanding the importance of differentiation strategies companies can make a difference with its competitors , so as to compete in a more competitive market , and could win the competition . This research can help companies that already distinguishes itself with competitors , may further reinforce and communicate the difference . Keywords: generic strategy, differentiation strategy, competitive advantage Abstraksi Suatu strategi dibutuhkan karena adanya persaingan dan strategi yang tepat adalah bagaimana memenangkan persaingan. Porter (1980) menyatakan bahwa perumusan strategi bersaing adalah menghubungkan perusahaan dengan lingkungannya. Walaupun lingkungan yang relevan sangat luas, meliputi kekuatan-kekuatan sosial sebagaimana juga kekuatan-kekuatan ekonomi, aspek utama dari lingkungan perusahaan adalah industri atau industri-industri dalam mana perusahaan tersebut bersaing. Perlu adanya strategi yang dikenal dengan strategi generik yang merupakan cara mendasar bagi perusahaan untuk mencapai profitabilitas diatas rata-rata industri dengan memiliki sustainable competitive advantage. Strategi tersebut terdiri dari : strategi kepemimpinan biaya (cost leadership), strategi diferensiasi (differentiation), dan strategi focus (baik focus kepemimpinan biaya ataupun focus diferensiasi). Artikel ini lebih memfokuskan pada strategi diferensisi untuk mencapai keunggulan bersaing suatu perusahaan. Beberapa artikel sebelumnya yang membahas mengenai pengaruh strategi diferensiasi terhadap keunggulan bersaing, menyatakan bahwa strategi diferensiasi secara signifikan mempengaruhi keunggulan bersaing suatu perusahaan. Memahami pentingnya strategi diferensiasi perusahaan dapat menciptakan perbedaan dengan pesaingnya, sehingga mampu bersaing di pasar yang lebih kompetitif, dan bisa memenangkan persaingan. Penelitian ini bisa membantu perusahaan yang sudah membedakan dirinya dengan pesaing, dapat lebih mempertegas dan mengkomunikasikan perbedaannya. Kata kunci : strategi generik, strategi diferensiasi, keunggulan bersaing

KOMPENSASI SEBAGAI ALAT PENINGKATAN KINERJA DALAM BINGKAI AGENCY THEORY Sulistiani, Dwi
J-MPI (Jurnal Manajemen Pendidikan Islam) J-MPI Vol. 1, No. 1, Januari - Juni 2016
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Agency theory looked at the relationship between the owner (the principal) and management (agent). Compensation given to overcome problems in the theory of agency, ie the difference between the interests of owners and agents. Compensation system is designed organization aims to motivate employees to improve their performance and retain competent employees. In order to work incentivecompensation, corporate boards must choose a level measurement and precise performance. Performance-based Reward twofold benefit: informing and motivating.The purpose of this paper is to review how compensation as a performance enhancement tool. The research method uses literature study and its conclusions are: 1. The compensation was given to address the problems in the theory of agency (the difference between the interests of owners and agents). 2. The compensation system is designed organization aims to motivate employees toimprove their performance and retain competent employees. 3. To work incentive compensation, corporate boards must choose a level measurement and preciseperformance. The measurement system there are two traditional compensation (use of accounting profit that measure the past) and the stock price (measuring thefuture).

PENERAPAN TOTAL PERFORMANCE SCORECARD (TPS) DALAM UPAYA MEMBANGUN KOMITMEN PEGAWAI DI ORGANISASI SEKTOR PUBLIK Sulistiani, Dwi
J-MPI (Jurnal Manajemen Pendidikan Islam) J-MPI Vol. 2, No. 1, Januari - Juni 2017
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Every organization has a goal to be achieved. Therefore, the vision, mission, and strategy are structured with the support of organizational structures, formulas and systems that must be implemented, in order not to be wasted. The amount of funds, the amount of time, energy and thoughts poured in the organization is also a matter of free if there is no commitment of all employees in implementing the structure and system of the organization. Building employee commitment is mandatory to implement and can be done with two main things: embed the values of the organization or company and align the organizational goals and objectives of the employee.The values of organization or company that must exist include integrity, professionalism, innovation, teamwork that can shape or change the behavior / culture of employees and become an organizational work culture. Implementation of these organizational values must be followed by several critical success factors. The most important thing is thealignment of the company's desire to achieve effectiveness and efficiency with the desires of individual employees in relation to their personal well-being in an effort to improveintegrated performance and as a result of continuous improvement, development and learning through the application of Total Performance Scorecard (TPS).This literature review aims to increase knowledge and insight in building employee commitment in an effort to achieve organizational goals, especially in the public sector.Additionally, it adds an understanding of how to improve employee relationships with companies or organizations actively because employees who show a high commitmenthave a desire to provide more energy and responsibility in supporting the welfare and success of the organization where they work.Keywords: organization goals, employee commitment, Integrity, Professionalism, Innovation, Teamwork, Total Performance Scorecard.

GOOD GOVERNMENT GOVERNANCE MENUJU PEMERINTAH YANG BEBAS KORUPSI, KOLUSI DAN NEPOTISME (KKN) Sulistiani, Dwi
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 1 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Penyempurnaan organisasi publik diharapkan mengarah kepada terbentuknya organisasi bersistem terbuka yang lebih fleksibel, mampu mengakomodasikan perubahan untuk kepentingan organisasi.Â Perubahan yang cepat dan tidak terduga membuka pandangan dan pikiran atas tuntutan adanya paradigma baru yang menghantarkan perjalanan menuju â€œGood Government Governanceâ€ (Tata Kelola Pemerintahan yang Baik), menuju Pemerintahan yang bebas dari Korupsi, Kolusi dan Nepotisme (KKN). Dalam organisasi modern berpijak pada konsep-konsep pemikiran manajemen modern, antara lain: menerapkan teknologi manajemen, berbasis pada asas demokratisasi, akuntabilitas, keterbukaan, transparasi, dan taat hukum.Â Terselenggaranya â€œGood Government Governanceâ€ merupakan prasyarat bagi setiap pemerintahan untuk mewujudkan aspirasi masyarakat dan mencapai tujuan serta cita-cita bangsa bernegara.Â Dalam rangka itulah diperlukan pengembangan dan penerapan sistem pertanggungjawaban yang tepat, jelas, dan legitimasi sehingga penyelenggaraan pemerintah dan pembangunan dapat berlangsung secara berdayaguna, berhasilguna, bersih dan bertanggungjawab, serta bebas dari Korupsi, Kolusi dan Nepotisme (KKN). Terwujudnya penerapan Good Government Governance dalam organisasi pemerintahan merupakan tuntutan bagi terselenggaranya manajemen pemerintahan dan pembangunan yang berdaya guna, berhasil guna, dan bebas Korupsi, Kolusi dan Nepotisme. Berkaitan dengan hal tersebut diperlukan sistem akutabilitas, transparansi, keterbukaan, dan aturan hukum yang baik dan sesuai dengan harapan / tuntutan kebutuhan pada seluruh jajaran aparatur negara.

Analisis Manajemen Laba dan Kinerja Operasi Terhadap Profitabilitas pada Perusahaan Go Public yang Melakukan Initial Public Offering (IPO) Sulistiani, Dwi; Oktora Maha, Finta Widya
Jurnal Bisnis dan Keuangan Vol 1 No 1 (2016): March
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v1i1.459

This study aimed to determine whether the publicly traded company initial public offering (IPO) using the earnings management policies, as well as to see the effect of earnings management and operating performance on profitability in the company went public policy that performs an (IPO) in 2008. The results showed that the test is based on one- sample t test proved that the company indicated use of earnings management around IPOs. While based on paired samples t - test , and Wilcoxon signed rank the result that there are differences in operating performance and profitability of the company went public between before and after the policy does IPO. It results that the most influential variable is the current ratio dan 62% of the level of profitability of companies doing an IPO is influenced by variables of earnings management and operating performance. Through the F test can be seen that all the independent variables simultaneously affect the dependent variable. Hypothesis testing using T test showed that of the three independent variables found to significantly affect the dependent variable.

PERAN PENDIDIKAN NON FORMAL BERBASIS SOSIAL EKONOMI DALAM ORGANISASI SOSIAL PREMAN SUPER DI MALANG RAYA Sulistiani, Dwi
J-PIPS (Jurnal Pendidikan Ilmu Pengetahuan Sosial) Vol 5, No 2 (2019): JPIPS
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/jpips.v5i2.7430

This research with descriptive qualitative method aims to determine how the role of socio-economic-based non-formal education in the organization of Preman Super in the Greater Malang region. The results showed that Preman Super had implemented educational values by dividing two types, namely internal and external education, which meant internal education was that women members were given training, provided with knowledge and were also given the freedom to hone skills according to their potential. it has. Other internal education is a trainer of trainer program or the term is that advanced members can provide training to new members, in accordance with the concept and process of empowerment. External education, which is a number of members who already have experience or have certain skills, will be included in the training held by related agencies that have become partners of Preman Super. In the training the members were given the opportunity to develop talents according to their fields, for example, members who like to cook, then they will be included in cooking training from related agencies and conducted every month. Non-formal education carried out by social organizations Preman SuperÂ proved effective in increasing women's empowerment in the poor regionÂ Keywords: non-formal education; socio-economic; social organization; preman super; poorÂ

Akuntansi Pesantren Sesuai SAK ETAP dan PSAK 45 dalam Penyusunan Laporan Keuangan Pesantren Sulistiani, Dwi
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i1.7198

This study aims to determine the process of preparing financial statements in terms of recognition, measurement, recording, disclosure, and presentation. This descriptive qualitative study uses primary data with the method of observation, interviews, and Focus Group Discussion, while the secondary data uses the method of literature and documentation. The results show that the Islamic boarding school had not prepared its financial statements in accordance with SAK ETAP, in terms of recognition, measurement, recording, and disclosure. This boarding school uses a single entry system in preparing financial statements and did not present its financial reports in accordance with PSAK 45. Sabilirrosyad just make one report that is cash flow. That is due to the lack of human resources who understand related to accounting. BI and IAI can prepare the socialization and workshop for Islamic boarding schools in order to make the accounting manual book for Islamic boarding schools effectively.

MODEL MEKANISME ADMINISTRATIF TERINTEGRASIPADA IMPLEMENTASI STRATEGI DI LEVEL UNIT BISNIS STRATEGIS Sulistiani, Dwi
Jurnal Ekonomi Modernisasi Vol. 10 No. 3 (2014): Oktober
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Tulisan ini menindaklanjuti pandangan terpadu tentang elemen penting dari tiga mekanisme administratif: struktur organisasi, sistem kontrol dan manajer yang berkaitan dengan perbedaan dalam strategi kompetitif SBU (strategic business unit).Tulisan ini berdasarkan penelitian Govindarajan (1988) yang mencoba menemukan model untuk implementasi beragam strategi SBU yang dijalankan oleh korporasi berbeda. Hasilnya ditemukan bahwa lokus kontrol internal manajerial yang tinggi dan emphasis yang rendah pada pemenuhan sebuah budget berhubungan dengan kinerja tinggi dalam SBU yang menjalankan strategi diferensiasi. Hasil berbasis analisis sistem menunjukkan bahwa ketika gaya evaluatif budget, desentralisasi dan lokus kontrol berhubungan untuk memenuhi kebutuhan strategi SBU, maka dihasilkan kinerja superior. Kesesuaian sistem ini adalah sangat kuat antar SBU diferensiasi, tapi tidak begitu kuat antar unit low cost

Co-Authors Abdul Bashith Amelia, Intan Azizah, Diyanah Azyan Faikerganda, Yoga Fantika Febry Puspitasari Finta Widya Oktora Maha Finta Widya Oktora Maha Fitria Rahma , Laila Fitriyah, Fitriyah Hasanah, Siti Ma'rifatul Idham Nourgama Akbar Kusuma, Andini Muhammad Nabil Nailun Ahmad Ridho NUR CHOLIFAH Nuraliyah, Afifah Oktora Maha, Finta Widya Putri Kurnia Widati Putri, Listya Eka Saiful Amin Septiana, Siti Dwi Sihite, Mombang Sihotang, Muliana Hasea Siti Ma'rifatul Hasanah Sri Widyastuti Widinia, Willy Windarti, Erika Ratih Yona Octiani Lestari

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