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All Journal Jurnal Manajemen Terapan dan Keuangan Rotasi BERKALA FISIKA Juara: Jurnal Riset Akuntansi Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Inspirasi Pendidikan Jurnal Kebijakan dan Administrasi Publik Jurnal Rekayasa Mesin JURNAL IT: Media Infromasi STMIK Handayani Makassar Indonesian Journal of Laboratory International Journal of Business, Law, and Education Mechanical Engineering for Society and Industry Journal Of Human And Education (JAHE) Jurnal Teknologi Lingkungan Lahan Basah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Applied Accounting and Management Review Journal of General-Procedural Dermatology & Venereology Indonesia Jurnal Akuntansi Neraca
Sulistyo Sulistyo
IKIP PGRI SEMARANG
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Journal : Jurnal Riset Mahasiswa Akuntansi (JRMA)

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Pengaruh Mekanisme Good Corporate Governance (GCG) dan Profitabilitas Perusahaan Terhadap Peringkat Obligasi (studi empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2014-2015) Sahhyla, Kunni Fauztina; Sulistyo, Sulistyo; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4210

Abstract

This study aims to determine the effect of good corporate governance mechanisms and company profitability on bond ratings. The population used in this study is companies listed on the Indonesia Stock Exchange for the period 2014-2015 and the sample determination method used is purposive judgment sampling. Samples obtained were 32 bond issuing companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneous mechanisms of good corporate governance and corporate profitability affect bond ratings. Partially, this study found that the mechanism of good corporate governance that was proxied by the board of directors (DD), audit committee (KA), company size (UK), board of directors (DK) and profitability that was proxied by Return on Assets affected the bond rating, whereas Managerial ownership (KM), institutional ownership (IC) have no effect on bond ratings.
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SiLPA) TERHADAP BELANJA MODAL KABUPATEN/KOTA SE-JAWA TIMUR (APBD Tahun Anggaran 2016) Okynawa, Sandra; Sulistyo, Sulistyo; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4212

Abstract

The enactment of Law Number 32 of 2004 concerning Regional Government is a sign of the commencement of regulations on regional independence or regional autonomy, where regional governments have the responsibility and authority in managing and regulating their own regional interests and progress. Thus each regional government must be able to develop and provide adequate services for the region so that from the development that has been carried out by the region will be able to contribute to the utilization of every revenue in the budget. The implementation of the decentralized system requires each region to prepare a budget plan that is commonly called the Regional Revenue and Expenditure Budget (APBD), where the APBD is a projection of each income and expenditure budget that is obtained and released by the government for one future budget. One important expenditure item in the Regional Budget is Capital Expenditures. Capital expenditure post allocation is a reflection of revenue allocation that is expected to be able to meet demands for public services. This study aims to project how much influence the independent variable (Regional Original Income, General Allocation Funds, and SiLPA) on the dependent variable (Capital Expenditure in the Regency / City in East Java) for the 2016 State Budget.Data collection techniques used documentation and literature study techniques, with a total sample of 38 samples. The method used Multiple Linear Regression analysis, where the test results are simultaneously known PAD, DAU, and SILPA variables affect the district / city capital expenditure in East Java, as well as partially note that the PAD, DAU, SiLPA variables affect Capital Expenditure Regency / City Capital in East Java.
Pengaruh Mekanisme Tata Kelola Perusahaan yang Baik, Pengungkapan Tanggung Jawab Sosial Perusahaan, dan Pengembalian atas Penggunaan Asset Terhadap Nilai Perusahaan Setiarini, Anggi Adinda; Sulistyo, Sulistyo; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i1.4214

Abstract

This study aims to determine the effect of good corporate governance mechanisms, corporate social responsibility disclosure, and return on assets to firm value. The population used in this study is a publicly listed banking company listed on the Indonesia Stock Exchange in the 2014-2015 period and the sample determination method used was purposive judgment sampling. Samples obtained were 42 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneously the mechanism of good corporate governance, corporate social responsibility disclosure, and return on assets affect the value of the company. Partially, this study found that the mechanism of good corporate governance that was proxied by the board of directors (DD), board of commissioners (DK), managerial ownership (KM), return on assets (ROA) influenced the company value, while institutional ownership (IC) and corporate social responsibility (CSR) does not affect the company's value
Pengaruh Good Corporate Governance dan Leverage Terhadap Manajemen Laba Fanani, Yayuk; Sulistyo, Sulistyo; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4218

Abstract

This study aims to determine the effect of good corporate governance and leverage on earnings management. The population used is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2015 and the sample determination method used is purposive judgment sampling. Samples obtained were 44 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneous good corporate governance and corporate leverage influence earnings management. Partially, this research found that good corporate governance is proxied by institutional ownership (KI), managerial ownership (KM), audit committee (KA), company size (UK), and leverage affect earnings management, while the independent board of commissioners (DKI) and the board of directors (DD) have no effect on earnings management.
Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Pada Kap Di Wilayah Malang Raya Gunur, Alfonsa Meltisiana; Sulistyo, Sulistyo; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 6 No. 2 (2018): Oktober
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v6i2.4227

Abstract

The development of an increasingly advanced era of globalization leads to intense competition in the business world. This is seen in the business world to always maintain the accuracy and accountability of financial statements through auditing activities. In auditing financial statements required a competent and independent auditors in order to produce audit quality. However, there are still many cases that hit public accountants so that the public doubts the competence and independence of auditors. This research was conducted by distributing questionnaires to auditors in KAP Malang Raya area. The method used is multiple linear regression analysis. Based on the research, the competence and the independence value of sig 0,037 are smaller than 0,05,the competence value of sig 0,019 is smaller than 0,05, independence of sig value. 0.009 is smaller than 0,05 From the results of this study, 1) competence and independence has simultaneously effect on audit quality, 2) Competence has partial effect on audit quality and 3) Independence has partial effect affect on audit quality.
PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PARTISIPASI MASYARAKAT PADA PENGELOLAAN ALOKASI DANA DESA (ADD) TERHADAP PEMBANGUNAN DESA Jaa, Emilianus; Sulistyo, Sulistyo; Setiyowati, Supami Wahyu
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 1 (2019): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i1.4237

Abstract

The purpose of this study is to find out and analyze (1) the simultaneous significant influence of transparency, accountability and community participation in managing village fund allocation to village development. (2) partially significant influence of transparency in the management of village fund allocation on village development. (3) partially significant influence of accountability in the management of village fund allocations on village development, (4) partially significant influence of community participation in managing village fund allocations on village development. This study uses a quantitative approach. This research was conducted in the village of Gurung Turi, East Manggarai Regency. Data collection techniques in this study used a questionnaire with sampling techniques using simple random sampling. The data analysis technique used is multiple linear regression analysis techniques. The results showed that overall the variables of transparency, accountability and community participation in the Village Fund Allocation Management had an influence on Village Development. The principles of transparency, accountability and community participation have been implemented. With the implementation of the three principles of transparency, accountability, and community participation it has an influence on village development by showing the level of development of the desert village that has begun to increase.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, STRUKTUR ASET, PERTUMBUHAN PENJUALAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL Permatasari, Melinda; Sulistyo, Sulistyo; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 7 No. 1 (2019): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v7i1.4240

Abstract

This study discusses discussing and analyzing company size, profitability, asset structure, sales growth and liquidity towards capital structure, and partially addressing each variable. The population used by mining companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The sampling technique uses a purposive sampling method, so the number of companies sampled is 18 companies. The data used are secondary data consisting of financial statements or financial statements for the year 2015-2017 which can be accessed through www.idx.co.id. The data analysis technique uses multiple linear regression analysis, which previously tested the classical, first tested the hypothesis using a partial test, simultaneous test (F test) and the coefficient of determination.The results of this study indicate company size, profitability, asset structure, sales growth and liquidity simultaneously on capital structure, company partial size, asset structure, and sales growth are positively related to capital structure, so that profitability and liquidity negatively affect capital structure
PENGARUH PENGAWASAN KEUANGAN DAN PENYAJIAN LAPORAN KEUANGAN TERHADAP KINERJA PEMERINTAH BERKONSEP VALUE FOR MONEY PADA PEMERINTAH KOTA MALANG Elda, Natalia; Sulistyo, Sulistyo; Dianawati, Eris
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i1.4456

Abstract

This study aims to examine and explain the effect of Financial Supervision and Presentation of Financial Statements on Government Performance Conceptual Value for Money in Malang. The data analysis model used is multiple linear regression. Sampling is done by purposive sampling method, which is sampling based on certain criteria to be used as respondents in this study. Data collection in this study used a questionnaire that was distributed to employees of the Regional Financial and Asset Management Agency, amounting to 46 questionnaires or (92%). Classical assumption testing includes multicollinearity test, heteroscedasticity test, autocorrelation test and normality test. Hypothesis testing using the F test and t test. Based on the results of data analysis research with the help of SPSS 16.00 shows that 1) There is a significant influence between Financial Supervision and Presentation of Financial Statements on Government Performance Concepts Value for Money. 2) There is a positive and significant influence between Financial Supervision on the Performance of the Government concept of Value For Money. 3) There is a positive and significant effect between the Presentation of Financial Statements on the government's performance concept of value for money.
PENGARUH PENDAPATAN ASLI DESA (PAD), DANA DESA (DD), ALOKASI DANA DESA (ADD) TERHADAP BELANJA DESA BIDANG PENDIDIKAN DENGAN JUMLAH PENDUDUK MISKIN SEBAGAI VARIABEL MODERASI Muslikah, Sitiana; Sulistyo, Sulistyo; Mustikowati, Rita Indah
Jurnal Riset Mahasiswa Akuntansi Vol. 8 No. 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v8i1.4457

Abstract

This study aims to examine and explain how the influence of village income, village funds, allocation of village funds to village spending in education with the number of poor people as a moderating variable. The number of samples was 12 villages where the researchers took 5 years of the APBDes budget, namely the 2015-2019 fiscal year, and the researchers used a non-purposive sampling method. The variables used by researchers are original village income, village funds, allocation of village funds as an independent variable, village expenditure in education as the dependent variable, and the number of poor people as a moderating variable. The results of the analysis conducted by researchers conducted using SPSS silmutan produce village original income, village funds, allocation of village funds significantly influence village spending in education, partially original village income and allocation of village funds have no significant effect on education spending in the village field, while village funds have a significant influence on village expenditure in education and the population strengthens the influence of village original income, village funds, allocation of village funds to education spending in the field of education.
Co-Authors A Halim Abas, Ervianti Agustin, Paramunita Agustin, Wiendhy Sri Aliwardani, Ambar Anas, Dimas Emha Amir Fikri Anugrah, Gilang Anwar Made Ardian Widiarto Arfiansyah, Ryan Ariska, Susi Arman, Syahrial Romadhoni Atanasius Priharyoto Bayuseno Ati Retna Sari Ayu Puji Lestari Azizah Azizah Bahuma, Tarigas Pansa Chairun Nisa Choiroel Anam Chotimah Chotimah Christea Frisdiantara Damayanti, Willa DEWI RAHMAWATI Dewi, Ana Tasya Dewi, melati Ayu Ratna Dewi, Putti Fatiharani Dwi Puspitasari Eka Wahyuni Elda, Natalia Ellistasari, Endra Yustin endah andayani Eris Dianawati Fajar, Riasih Nur Fanani, Yayuk Fardinansyah, Akmal Putra Fatmasari, Freni Fitriyana, Deni Fajar Gayatrie, Christina Retno Gunur, Alfonsa Meltisiana Hamzah, A. Hadian Pratama Hartatik, Lusi I. Istadi Indasari , Margarevi Novia Indras Marhaendrajaya Irfanti, Rakhma Tri Istiqomah, Alfiana Fitri Jaa, Emilianus Jehaba, Lidvina Apriani Karnika , Karnika Kartika Rachman, Pratama Putra Khomariyah, Lailatul Kusumawaty, Afrillia Frida Lerebulan, Eusebyus Lilik Handayani Liswardani, Sri Manul, Yustina Angela Mardiana Mardiana MARIA, DANA IKA Marliyati Marliyati, Marliyati Mohamad Hasanudin Mudita, Hilda Dara Muji Setiyo Muslikah, Sitiana Muyanja Seenyonga, Muyanja Nasution, Latif Zubaidah Novyanti, Dita Nurdhiana, Rina Nurhasanah Nurhasanah Nurimbawan, Gautama Bayu Nurmawati, Subekti Nursafitri, Murti Ayu Nurul Hidayati Okynawa, Sandra Permatasari, Melinda Praja, Qohar Triyoga Prasetyadi Mawardi Priyono Priyono Puspasari, Dina Afrilia Putra, Indra Adi Putri, Adelia Melani R. Anastasia Endang Susilawati Ragil, Dimas Rahman, Reza Abdu Rifky Ismail Rini Hastuti Rita Indah Mustikowati Rusdiyanto, Edi Saefudin, Slamet Sahhyla, Kunni Fauztina Santoso, Naif Saraswati, Riski Sari, Dwi Lukita Sayoga, Raditya Setiarini, Anggi Adinda Setiyowati, Supami Wahyu Sihasale, Debby Christin Siregar, Januar Parlaungan Sri Harijati, Sri Subrata, Hendra Prasetya Sulardjaka Sulardjaka Sulistyowati, Mimin Firi Suparto Suparto Supriono, Hendro Susanti, Reni Yulia Susiani Susiani, Susiani Susilawati, R.Anastasia Endang Suyitno, Budhi Muliawan SYAMSUDDIN, FAJAR Tanjung, Hendriyanto Tercin, Kristiana Tobi , Antonia Riang Tri Ratnawati Triana, Agung Utomo, Mohamad Said Kartono Tony Suryo Vinus Maulina Walipah, Walipah Winduri, Monica Ayupuspita Wirshandono, Doni Wulandari, Eka Lidia Putri Wulandari, Vika Candra Yogivaria , Doni Wirshandono Yogivaria, Doni Wirshandono Yudiono, Udik yugitama, rizki Yuliarto, Danu Yuliya, Yuliya