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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) 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) DEDIKASI PKM Abdimisi 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 HUMANUS : Jurnal Sosiohumaniora Nusantara JP2N: Jurnal Pengembangan Dan Pengabdian Nusantara Scientific Journal of Computer Science
Dwi Sulistiani
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Social Sciences Other

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Journal : EL-MUHASABA

 1 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.803 KB) | DOI: 10.18860/em.v6i1.3895

Abstract

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 company’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 2008–2012) 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.893 KB) | DOI: 10.18860/em.v5i1.2834

Abstract

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 a strong system and firm structure. This study was conducted to analyze the factors that affect the wider corporate governance disclosure in annual report on manufacturing companies in Indonesia Stock Exchange (IDX). This research is descriptive quantitative research. The data used are secondary data companies that listed on the Stock Exchange from the period 2008 to 2012. Factors tested in this research were firm size, profitability, board size, and leverage. Sampling methods used in this research was purposive sampling. 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 high leverage levels will disclose more information to creditor’s necessity with the result that reduces the supervision’s cost. Whereas no effect was variable firm 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 greater 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 is also not significant because the number of commissioners would effect to then many entries received by directors and will effect the decision of the board of directors. Independent variables can explain the widespread influence of corporate governance disclosure by 33.2% while the remaining 66.8% can be 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.596 KB) | DOI: 10.18860/em.v4i2.2454

Abstract

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
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.129 KB) | DOI: 10.18860/em.v8i1.4954

Abstract

Penyempurnaan organisasi publik diharapkan mengarah kepada terbentuknya organisasi bersistem terbuka yang lebih fleksibel, mampu mengakomodasikan perubahan untuk kepentingan organisasi.  Perubahan yang cepat dan tidak terduga membuka pandangan dan pikiran atas tuntutan adanya paradigma baru yang menghantarkan perjalanan menuju “Good Government Governance” (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.  Terselenggaranya “Good Government Governance” merupakan prasyarat bagi setiap pemerintahan untuk mewujudkan aspirasi masyarakat dan mencapai tujuan serta cita-cita bangsa bernegara.  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.
Co-Authors Abdul Bashith Abdullah, Mei K. Ali Alamsyah Kusumadinata Amelia, Intan Anggraeni, Windi Ariesty Ariska Fitriyana Ningrum Azizah, Diyanah Azyan Bisoumi, Yan Nazala Daniel Happy Putra Daud, Khamidah Arsyad Erlyna Tri Rohmiatun Faikerganda, Yoga Fantika Febry Puspitasari Finta Widya Oktora Maha Finta Widya Oktora Maha Fitria Rahma , Laila Fitria Rahma, Laila Fitriyah, Fitriyah Hasanah, Siti Ma'rifatul Idham Nourgama Akbar Ihsan Fathoni Amri Irawati, Wiwit Jannah, Zikra Miftahul Jatmika, Windy Junjunan, Mochammad Ilyas Kusuma, Andini Marlayza, Nazalla Vidya Miftahul Jannah, Zikra Mostfa, Ahmed A. Muhammad Nabil mutiah, siti Nailun Ahmad Ridho Nisa, Rofiah Ainun Nudyawati, Elsa NUR CHOLIFAH Nuraliyah, Afifah Oktora Maha, Finta Widya Putri Kurnia Widati Putri, Listya Eka Rafles Ginting Rahma, Laila Fitria Ricky Yunisar Setiawan Rustandi, Resyiana Saffira Saffira Rustandi, Resyiana Saiful Amin Sari, Dian Wulan Septiana, Siti Dwi Sihite, Mombang Sihotang, Muliana Hasea Siti Ma'rifatul Hasanah Sri Widyastuti Vidya Marlayza, Nazalla Widinia, Willy Widiyati, Dian Windarti, Erika Ratih Yona Octiani Lestari