Articles
<![CDATA[PERANAN KOMPETENSI INTI DALAM MERGER DAN AKUISISI ]]>
<![CDATA[Sulistiani, Dwi]]>
<![CDATA[ Jurnal Ekonomi Modernisasi Vol. 9 No. 3 (2013): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang ]]>
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DOI: 10.21067/jem.v9i3.793
<![CDATA[Dalam era globalisasi dan pedagangan bebas dewasa ini strategi merger dan akuisisi merupakan fenomena yang semakin marak dilakukan oleh para pelaku bisnis dan semakin menarik untuk dicermati bersama. Untuk menjalankan perusahaan para manajemen perusahaan selalu dituntut menjaga pertumbuhan usahanya secara optimal. Penerapan strategi merger dan akuisisi merupakan jalan pintas untuk mewujudkan pertumbuhan usaha tanpa perusahaan perlu memulai dari awal suatu jenis usaha yang baru. Dalam suatu kondisi perusahaan yang kuat cenderung membeli perusahaan lain untuk meningkatkan daya saing dan penghematan biaya. Perusahaan yang terlibat dalam merger dan akuisisi akan dapat diperoleh pangsa pasar yang lebih besar dan efisiensi terhadap biaya. Perusahaan yang merasa tidak dapat bertahan hidup secara individual biasanya merelakan diri untuk menjadi target akuisisi. Merger dan akuisisi merupakan suatu realitas dan tantangan yang harus siap dihadapi oleh para pelaku usaha dalam era perdagangan bebas saat ini. Namun tingkat kesuksesan dalam melakukan kegiatan merger dan akuisisi juga sangat dipengaruhi oleh kondisi internal perusahaan meliputi sumber daya, kapabilitas dan kompetensi inti yang dimiliki oleh perusahaan. Tulisan ini akan mencoba memberikan pemahaman bahwa sumber daya, kapabilitas dan kompetensi inti merupakan faktor penting dalam melakukan kegiatan penggabungan usaha yang pada akhirnya dapat menentukan tingkat keberhasilan proses merger dan akuisisi yang sedang dijalankan oleh perusahaan]]>
<![CDATA[PENERAPAN BUDAYA PERUSAHAAN DAN KINERJA KARYAWAN OUTSOURCING DALAM PERSPEKTIF HUKUM ISLAM ]]>
<![CDATA[Dwi Sulistiani]]>
<![CDATA[ El-QUDWAH El-Qudwah (10-2013) ]]>
Publisher : <![CDATA[lp2m-uin malang ]]>
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<![CDATA[PENERAPAN BUDAYA PERUSAHAAN DAN KINERJA KARYAWAN OUTSOURCING DALAM PERSPEKTIF HUKUM ISLAM Oleh: Dwi Sulistiani Dosen Fakultas Ekonomi UIN Maulana Malik Ibrahim Malang Email: tiaraakbar2006@yahoo.com Abstract: Widespread use of outsourced staff lately has many implications for the operations of the company. On the one hand, utilization of outsourcing makes companies more focused on its core business in order to improve efficiency. On the other hand, companies are faced with the fact that outsourced employees tend to have performance and loyalty are lower than permanent employees of the company itself. One of the factors that affect the performance and employee loyalty is their understanding of corporate culture and how they apply in their daily work. Outsourced employees often have greater difficulty to understand the culture in the company in which he is placed compared with permanent employees of the company sendiri.Kemudian how Islamic law view about it? The paper is literature review aims to determine the effect of the use of force against the application outsourcing company culture and employee performance. Based on various sources of reading, it can be concluded that there was indeed a lack of understanding of corporate culture trend by outsourcing employees so that their low performance and loyalty. But with the support of management and employees remain on the company where it is placed, undoubtedly outsourced employees can adapt and understand the corporate culture so well that the performance and loyalty increased.. Keyterm : Outsourcing, Corporate Culture, Performance, Perspective of Islamic Law]]>
<![CDATA[ANALISIS SWOT SEBAGAI STRATEGI PERUSAHAAN DALAM MEMENANGKAN PERSAINGAN BISNIS ]]>
<![CDATA[Dwi Sulistiani]]>
<![CDATA[ El-QUDWAH El-Qudwah (10-2014) ]]>
Publisher : <![CDATA[lp2m-uin malang ]]>
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<![CDATA[Oleh: Dwi Sulistiani UIN Maulana Malik Ibrahim Malang Email: tiaraakbar2006@yahoo.com Abstract In the current information era, the level of competition is getting tough , so we need a strategy to win the competition . The success of a strategy for implementation would have been very dependent on the accuracy of the reading strategies of internal conditions, environmental changes and the level of competition . This is used to read an analysis of internal strengths and weaknesses, and the opportunities and threats from the external environment . SWOT analysis is one option to be able to assist in making an effective strategy to win the competition . SWOT analysis is very simple and easy to use but able to give a detailed picture of the internal and external environmental conditions . This analysis is widely used for the preparation of strategic business planning that is aimed to develop a long term strategy so that the direction and objectives can be achieved and targeted so that a decision can be taken . The purpose of this paper is to provide an overview of how the need for an analytical tool in understanding the internal condition of both the weaknesses and strengths as well as addressing the external environment in the form of threats and opportunities to take a strategic decision in the face of competition in the global era. Keywords : Competition , Internal and External Conditions , Strategic Planning , SWOT]]>
<![CDATA[Peningkatan Akuntabilitas Publik Melalui Sistem Informasi Akuntansi pada Pondok Pesantren Salafiyah ]]>
<![CDATA[Dwi Sulistiani]]>
<![CDATA[ Akuntabilitas Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i2.9662
<![CDATA[This study aims to determine the cash out transactions that occur in the Sabilurrosyad Islamic boarding school, analyze the internal control system, then compile the AIS cash outflow chart for the Sabilurrosyad boarding school so that it can increase public accountability. The research method is descriptive qualitative method using case studies. The results of the study indicate that internal control is still not good as evidenced by the existence of multiple tasks. Understanding of risk is still not understood by the leaders of Islamic boarding schools, information and communication is unclear. Monitoring has been carried out with the existence of monthly and annual financial reports, but it has not been compiled according to the accounting standards that should be. The flow chart has not been created so that the results of this study are in the form of a cash flow chart AIS can be used by the Sabilurrosyad boarding school.]]>
<![CDATA[Peningkatan Voluntarty Tax Compliance dan Kinerja Direktorat Jenderal Pajak ]]>
<![CDATA[Dwi Sulistiani]]>;
<![CDATA[Yona Octiani Lestari]]>
<![CDATA[ Akuntabilitas Vol 10, No 2: Oktober 2017 ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v10i2.6135
<![CDATA[This study aimed to compare the tax revenue between before and after the implementation of Government Regulation No. 46 In 2013, and knowing the efectiveness of voluntary tax compliance’ increase tax-payer for SMEs. The study was conducted by using a mixed method in which for the first goal using different test methods of quantitative premises while the second goal using qualitative descriptive method to illustrate the effectiveness of the regulation. The results showed that the tax revenue after the implementation of the regulation indeed there is a greater difference than before the implementation of these regulations. The second result shows that the application of the regulation is less effective in the first 5 months of implementation.]]>
<![CDATA[Akuntansi Pesantren Sesuai SAK ETAP dan PSAK 45 dalam Penyusunan Laporan Keuangan Pesantren ]]>
<![CDATA[Dwi Sulistiani]]>
<![CDATA[ AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 1 (2020) ]]>
Publisher : <![CDATA[IAIN Kudus ]]>
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DOI: 10.21043/aktsar.v3i1.7198
<![CDATA[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.]]>
<![CDATA[Accounting Based Covenant Pada Obligasi Perusahaan Finance yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Dwi Sulistiani]]>
<![CDATA[ Assets: Jurnal Akuntansi dan Pendidikan Vol 7, No 2 (2018) ]]>
Publisher : <![CDATA[Universitas PGRI Madiun ]]>
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DOI: 10.25273/jap.v7i2.2303
<![CDATA[Penelitian ini bertujuan menguji pengaruh jangka waktu obligasi, jaminan, profitabilitas, dan kualitas obligasi terhadap accounting based covenantTeknik analisis yang digunakan adalah logistic regression. Estimasi parameter untuk model logit di sini menggunakan prosedur estimasi nonlinier (nonlinear estimating procedure) dengan metode Maximum Likelihood Estimation. Hasil penelitian ini menunjukan bahwa kualitas obligasi berpengaruh pada pembentukan covenant pada perusahaan finance. Hal tersebut memberikan bukti secara empiris bahwa rating obligasi yang menunjukkan kualitas obligasi yang diterbitkan perusahaan finance cukup mengindikasikan keamanan suatu obligasi dan dianggap lebih bisa menjamin kemampuan perusahaan dalam memenuhi kewajibannya, sehingga dijadikan dasar dalam keputusan pembentukan covenant dalam suatu kontrak utang publik]]>
<![CDATA[Analisis Manajemen Laba dan Kinerja Operasi Terhadap Profitabilitas pada Perusahaan Go Public yang Melakukan Initial Public Offering (IPO) ]]>
<![CDATA[Dwi Sulistiani]]>;
<![CDATA[Finta Widya Oktora Maha]]>
<![CDATA[ Jurnal Bisnis dan Keuangan Vol 1 No 1 (2016): Business and Finance Journal ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/bfj.v1i1.459
<![CDATA[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.]]>
<![CDATA[Penerapan Akuntansi Akrual pada Perguruan Tinggi Keagamaan Islam Negeri Berstatus Badan Layanan Umum ]]>
<![CDATA[Dwi Sulistiani]]>
<![CDATA[ AFRE (Accounting and Financial Review) Vol 4, No 1 (2021): July ]]>
Publisher : <![CDATA[Postgraduate Program Merdeka University ]]>
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DOI: 10.26905/afr.v4i1.5958
<![CDATA[This study aims to determine the extent to which the accrual basis of PTKIN has BLU status. The object of this case study research with an interpretive paradigm is one of the best UINs in Indonesia. This research contributes to accounting standard setters and poli-cy makers in government in the preparation of accounting standards. The results showed that PTKIN with BLU status had not yet fully implemented accrual accounting. In terms of definition and presentation, it has been carried out in accordance with SAP and SAK. However, the recognition, measurement, recording and disclosure still use a combination of cash basis and accrual basis. The use of accounting software "SAIBA" is proven to help in the application of accrual accounting. However, there are obstacles in the application of accrual accounting, namely: lack of competence of human resources who understand ac-counting, preparation of financial statements based on SAK that still uses excel applica-tions and financial rules that change frequently. Therefore it is necessary to conduct accru-al accounting training, create accounting applications based on SAK and always upgrade the rules of the ministry of finance.]]>
<![CDATA[The Accounting Information System Design: Cash Inflow at Islamic Boarding School ]]>
<![CDATA[Dwi Sulistiani]]>;
<![CDATA[Wahidmurni]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v7i2.272
<![CDATA[This qualitative research aims to determine how the design of the cash inflow of the accounting information system (AIS) in Sabilurrosyad Islamic boarding school in Malang. Semi-structured interviews, FGD and documents were used to answer the research question. It was found that the control environment, risk understanding, information and communication and monitoring in this boarding school were still not good. The design of the AIS of cash inflow is done by drafting the cash receipt form, which is the internal evidence needed to support external evidence. Evidence of the first note is also designed in the form of a cash book that is written manually at each cash-in transaction. Flowchart design consists of a flowchart procedure for receiving donations, payment of SPP instalments and payment of building instalments. The recommendation for the Sabilurrosyad boarding school is that the transactions that occur can be clarified and recorded in an orderly manner in the forms and records that exist. There is a separation of duties between the cashier and the accounting department as well as the purchasing and warehouse parts. The organizational and control activities need to be improved with the approval of school principals for non-routine expenditures.]]>
