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All Journal PROSIDING SEMINAR NASIONAL Economic Journal of Emerging Markets Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen Dayasaing Riset Akuntansi dan Keuangan Indonesia AKUNTANSI DEWANTARA Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Jurnal Penelitian Teori & Terapan Akuntansi (PETA) SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Jurnal STIE Semarang (Edisi Elektronik) Majalah Ilmiah Bijak International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Perspektif Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) PROFETIK: Jurnal Mahasiswa Pendidikan Agama Islam Abdi Psikonomi Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Riset Manajemen dan Akuntansi (JURIMA) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Bisnis dan Kewirausahaan prosiding seminar nasional Jurnal Lemhannas RI Journal of Accounting and Finance Management (JAFM) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Review of Applied Accounting Research Urecol Journal. Part F: Community Development Prosiding University Research Colloquium Review of Accounting and Business Unisia International Journal of Economics and Management Research KENDALI: Economics and Social Humanities Journal Research of Social Science, Economics, and Management PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Duconomics Sci-meet (Education & Economics Science Meet) Paradoks : Jurnal Ilmu Ekonomi PROSIDING SEMINAR NASIONAL PENELITIAN DAN PENGABDIAN KEPADA MASYARAKAT (SNPPM) UNIVERSITAS MUHAMMADIYAH METRO Majapahit Journal of Islamic Finance dan Management E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi JIFA (Journal of Islamic Finance and Accounting) International Journal of Economics and Management Research E-Jurnal Akuntansi
Rina Trisnawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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TINJAUAN EMPIRIS BERBAGAI MODEL MANAJEMEN LABA PADA PERUSAHAAN GO PUBLIK DI INDONESIA - Wiyadi; Rina Trisnawati; Noer Sasongko
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Sosial Ekonomi dan Psikologi The 2nd University Research Colloquium
Publisher : Universitas Muhammadiyah Semarang

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Abstract

The article describes the earning management research had done with various models. They are aggregate discretionary accruals with modified jones model, Short-term and longterndiscretionary accruals, the real earning management with abnormal cashflow, abnormal production and abnormal discretionanry expenses as the proxies, and integratedearning management.. The sample are 130 companies listed in JII and 165 companies listed in LQ 45 during 2004-2010 period. Descriptive qualitative used to measure the mean value of these proxies, then aggregate earning management measured by ranking of them. Theresults showed that inconsistency from these analysis.The alternative method for measuring integrated earning management is needed.So, this model has riil contribution for future earning management researches. In the future, researcher will continue this model by looking for the relationship earning management with information asymmetric and agency cost to look at the earning management with opportunistic perspective and positiveperspective Keywords:  Integrated earning management, real and accruals earning management
MODEL DISKRIMINASI UPAH PROFESI AUDITOR DI INDONESIA Rina Trisnawati
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2011: PROSIDING SEMINAR NASIONAL EKONOMI
Publisher : Universitas Muhammadiyah Semarang

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Abstract

Previous studies by Trisnawati et al ( 2005, 2006, 2007, 2008, 2010) show the existence of wagedifferentials between male and female auditors. In most cases, female auditors receive lower wage as comparedto male auditors. Analysis used is basic model wages discrimination ( Oaxaca-wages decomposition model).Continously, basic model had been using widely with another decomposition techniques. They are Oaxaca 1,Oaxaca 2, Reimers, Cotton dan Neumark models (Trisnawati et al., 2007,2008, 2010) and the results showedconsistently that discrimination is most important factor which cause wages differentials between female andmale auditors. They have consistent results with auditor profession ini England (Rhoda, 1998) Australia(Wilson, 2003), New Zealand (Helewa , 2005), and Canada (Flo Hamrick, 2007).The most weakness from OAXACA wages decomposition model had been using by Trisnawati et al.(2005, 2006, 2007, 2008, 2010), is determining the discrimination coefficient from unexplained variable. Theresidual value has to compute separately from the discrimination value. So, it should be done comprehensivemethod to heal the weakness of decomposition model. The model will use quantile regression with combinationby bootstrap technique. This model done by Mochado and Matta (2007), Melly (2008) by computing wagesdiscrimination among private and public employee in Germany.The main objectives of this study are to identifythe factors that determine gender wage level and gender wage differentials among auditors profession andexamine the existence of discrimination by quantile regression method with bootstrap technique
PENGUKURAN TANGGUNG JAWAB SOSIAL PERUSAHAAN PERBANKAN SYARIAH DI INDONESIA Rina Trisnawati
Jurnal Akuntansi dan Auditing Indonesia Vol. 16 No. 2 (2012)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

Sebagian besar penelitian mengenai pengukuran pengungkapan tanggung jawab sosial perusahaan yang telah dilakukan pada perbankan syariah menggunakan indeks Islamic Social Reporting (ISR). Hasil penelitian menunjukkan bahwa skor pengungkapan CSR perbankan syariah menggunakan indeks tersebut hasilnya rendah (30%-40%). Maka penelitian ini didesain untuk melakukan pengukuran CSR yang baru dengan melakukan konvergensi GRI (121 item) dan ISR (72 item). Sampel penelitian adalah 5 bank syariah yang terdaftar di Bursa Efek Indonesia. Unit analisisnya adalah laporan keuangan bank syariah dan publikasi CSR periode 2009-2011. Analisis data menggunakan content analysis dan decomposition analysis. Hasil analisis menunjukkan bahwa konvergensi indek GRI dan indek ISR harus dilakukan untuk indikatorindikator seperti tenaga kerja, pemerintah, ekonomi dan tanggung jawab terhadap produk dan jasa. Pengukuran CSR yang baru menghasilkan 90 item pengukuran dengan 10 indikator. Diharapkan hasil ini memberikan kontribusi signifikan pada pengungkapan CSR khususnya untuk industri perbankan di Indonesia.Kata kunci: Corporate Social Responsibility (CSR), GRI, ISR, pengungkapan
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA RIIL Eny Kusumawati; Rina Trisnawati; Ahmad Mardalis
PROSIDING SEMINAR NASIONAL & INTERNASIONAL 2015: Prosiding Bidang Sosial Ekonomi dan Psikologi The 2nd University Research Colloquium
Publisher : Universitas Muhammadiyah Semarang

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Abstract

This research aims to determine the effect of corporate governance on the real earnings management, occured in companies listed in Indonesia Stock Exchange during 2006-2010 period.Corporate governance measurement used structural approach consist of the percentage ofinstitutional ownership, manajerial ownership, the proportion of the board independentcommissioner, the size of board commissioners and the existence of an audit committee. While,earnings management measurement used real approach. This study used purposive samplingmethod. These samples are 160 companies. Analysis used multiple regression analysis. Researchresults indicate that corporate governance including institutional ownership, manajerialownership,the proportion of the board independent commissioner, and the existence of an auditcommittee have effect on real earnings management. The greater the percentage of institutionalownership, managerial ownership, the proportion of board independent commissioner, and theexistence audit committee mean the greater the level of real earnings management by the company.While, the size of board commissioners do not effect on the real earnings management. Regardlessof the number of board commissioners do not effect to behavior manager to perform real earningsmanagement.Keywords: corporate governance, real earnings management, audit committee boardcommissioners.
46 PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS MELALUI KEPUASAN PASIEN PENGGUNA BPJS DI RAWAT INAP RSUD Dr. MOEWARDI Sri Fitriani; Rina Trisnawati
Jurnal Manajemen Dayasaing Vol 17, No 1 (2015): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v17i1.2273

Abstract

Quality of service is a form of service provided by service providers, in this case the hospital, the quality of these services will have an impact on patient satisfaction and loyalty. This study aims to analyze the impact of service quality on patient loyalty, analyzing service quality on satisfaction, analyzing the effect of satisfaction on loyalty through the use of patient satisfaction BPJS. This research is descriptive and analytical, research in hospitals where Dr. Moewardi by taking a sample of 100 patients BPJS use. Data analysis techniques used by path analysis. The results showed: The quality of service has an influence on loyalty (p-value = 0.000), quality of service has an influence on loyalty (p-value = 0.000), patient satisfaction has an influence on loyalty p-value = 0.010), quality of service has not mengaruh directly to the loyalty of patients through patient satisfaction (p-value = 0.275).
MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA MODEL LONG TERM DISCRETIONARY ACCRUAL PADA PERUSAHAAN GO PUBLIK DI INDONESIA Wiyadi Wiyadi; Rina Trisnawati; Ecclisia Sulistyowati
Jurnal Manajemen Dayasaing Vol 21, No 1 (2019): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v21i1.7400

Abstract

Penelitian ini bertujuan menganalisis pengaruh mekanisme corporate governanceinternal dan eksternal terhadap manajemen laba dengan pendekatan long termdiscretionary accrual perusahaan go publik di Indonesia yang tergabung dalamindeks LQ45 dan JII selama periode 2011-2015. Sampel penelitian berjumlah 226perusahaan diambil secara purposive sampling. Mekanisme CorporateGovernance terbagi menjadi: Mekanisme Corporate Governance internal daneksternal. Mekanisme Corporate Governance internal diproksikan dengan komiteaudit dan dewan komisaris independen. Sedangkan corporate governanceeksternal diproksikan dengan konsentrasi kepemilikan dan investor institusi.Metode analisis data menggunakan regresi linier berganda. Hasil penelitianmenunjukkan bahwa konsentrasi kepemilikan berpengaruh terhadap manajemenlaba. Sedangkan komite audit, dewan komisaris independen dan investor institusitidak berpengaruh terhadap manajemen laba.This study aims to analyze the influence of internal and external corporate governance mechanisms on earnings management with the long term discretionary accrual approach of companies incorporated in the LQ45 and JII indices during the period 2011-2015. The research sample was 226 companies taken by purposive sampling. The Corporate Governance mechanism is divided into: Internal and external Corporate Governance Mechanisms. The internal Corporate Governance mechanism is proxied by the audit committee and independent board of commissioners. While external corporate governance is proxied by the concentration of ownership and institutional investors. Methods of data analysis using multiple linear regression. The results showed that ownership concentration had an effect on earnings management. While the audit committee, independent board of commissioners and institutional investors have no effect on earnings management
FAKTOR FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA PERAWAT PADA RSUD TNI AU YOGYAKARTA Petrus Dala Wolo; Rina Trisnawati; Wiyadi Wiyadi
Jurnal Manajemen Dayasaing Vol 17, No 2 (2015): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v17i2.3777

Abstract

This study aims to determine the effect of salary, promotion, supervision, co-workers,the work itself, and the work environment to job satisfaction of nurses in the Air ForceRSP Dr. S. Hardjolukito Yogyakarta. The population in this study is a nurse in the AirForce RSP Dr. S. Hardjolukito Yogyakarta as many as 96 people. samples were takenas many as 71 nurses who served in inpatient units including Camar room, the Peacockroom, a cassowary room and parakeets room. The analytical method used in this studyusing linear regression berganda.Tteknik proposive sampling using sampling. Theresults showed that no significant relationship between the work itself and the workingenvironment on job satisfaction. Salary, supervision, and co-workers have no effect onjob satisfaction. While the campaign shows a negative relation to job satisfaction, workitself and the working environment.
Determinants of The Quality of Village Financial Statements and The Implementation of SISKEUDES as A Mediation Variables Rina Trisnawati; Fatchan Achyani; Nur Ulifiati
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.12814

Abstract

This study aims to analyze the factors affecting the quality of village financial statements using SISKEUDes (village financial system application), which had been implemented in villages in the Tegal Regency as an intervening variable. These factors encompassed human resource competence, management commitment, system user training, and data quality. This study’s population was all users of the SISKEUDes system in villages throughout Tegal Regency, totaling 281 villages. The sampling technique employed was the convenience sampling method. Respondents were the SISKEUDes application users who were present at the SISKEUDes 2.0 software extension program. The data were obtained by distributing questionnaires to 281 SISKEUDes users, but only 218 could be processed into data. The data analysis then utilized SEM-PLS with Smart PLS 3.0 software. The results showed that human resource competence, top management commitment, and user training directly had a significant positive effect on the quality of village financial statements. Besides, the variable of SISKEUDes implementation served as a mediation variable for system user training on the quality of village financial statements.
Pengaruh Penerimaan, Perlakuan dan Komitmen terhadap Karir Auditor Andy Dwi Bayu Bawono; Happy Purbasari; Rina Trisnawati
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2006): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.3595

Abstract

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Perbandingan Economic Value Added dan Profitabilitas Perusahaan-Perusahaan Rokok di Bursa Efek Jakarta Sholikhah Nur Rohmah; Rina Trisnawati
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3572

Abstract

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Co-Authors - Wiyadi Adhitya Taufik Nugraha Adityarini, Hepy Adityarini Aflit Nuryulia Praswati Agustin, Dika Mardova Ahmad Mardalis, Ahmad Ahyani, Fatchan Andinia, Ventama Aniesta Andy Dwi Bayu Bawono Angghraeni, Shindi Anggraini, Nuke Anggun Siska Putri Utami Aninda Ayu Utama ANINDA AYU UTAMA Anis Nur Wulandari Apriyani, Afifah Nurul Arief Budhi Dharma Arifin, Nadia Husnayain Arni, Isti Aryanti, Rahmi Aurellia Leonanta Dewi Ayunda Putri Nilasari Azizah, Nurma Indah Azmi, Nada Alya Balqis Nabila Riswanda Bawono, Andy Bayu Bika Juwanto Cancera, Radita Chuzaimah Chuzaimah Daffa Ulhaq Damayanti, Risma Alfian Dewi Pramesti Kusumaningrum Dewi, Elfa Retta Kiky Rosanna Diana, Ulfi Duke, Dianliska Istanto Dzikriya Syukriyana Ecclisia Sulistyowati Edy Priyono Effendi, R.Y. Eka Retno Agustin Eko Sugiyanto Eko Sugiyanto Elfa Retta Kiky Rosanna Dewi ENI SETYOWATI Eny Kusumawati Eny Kusumawati Erma Setiawati Erma Setyowati Erna Widyanti Eskasari Putri Evi Dewi Kusumawati Fajar Kholillulloh Fatchan Achyani Fatchan Ahyani Fatchan, Fuad Hudya Fauziah, Nur Ismiyati Firlina Rizky Ramadhina Fitri Kurniawati Fitria Novita Sari, Fitria Novita GALUH CANDRA KIRANA Hafia'annida Firdaus Az-zahra Handy Nugraha Happy Purbasari Hasna Isnabella Husna, Aufi Muaddibah Ilham Nugrahanto Raharjo Ilham Nugrahanto Raharjo Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Indah Permata Dewi Indrawati, Lykna Irma Widyawati Irmanidar, Rifani Nasrullah Irza Mahfud Nasirudin Ismi Nur Halimah Ivana Cahyaningrum Junifa Wijinurtini Puspita Sari Karinda, Marcella keisha Jenny Maulida Nugraha Khoirun Nisa' Nur Hasanah Kholifah Rizkia Syahfitri Khotimah, Laillatul Kumalasari, Rania Hasna Kumara, Nyoman Sekar Perwita Ari Kusuma Putri, Annisa Kusumaningrum, Dewi Pramesti Laillatul Khotimah Lutfi Refia Anandarin Luthfi Aulia Rachmawati Maharani Maharani Maharani, Risda Lalita Marceolla Suryana Mardayaningrum Mardayaningrum Mardayaningrum, Mardayaningrum Maryunda, Monic Anastasya Masyian, Syamsu Rijal Meisa Widhaningrum Meliana Rahmawati Mia Audina, Mia Mugi Handayani Muhammad Afifudin Muhammad Isya Cholillah Mujiyati Mujiyati Mulato, Febry Yuni Najwan Malika Nashirotun Nisa Nurharjanti Nasution, Siska Angreyani Nevada, Zona Nikano Ridho Handoko Utomo Ninda Asmi Wardani Ningsih, Wiwit Indah Lestari Nisa Nafisa Sholikhah Nisa Nurharjanti, Nashirotun Noer Sasongko Nono Wibisono Nono Wibisono Noormawanti, Noormawanti Novandito, Lucky Novitasari, Isa Ayu Nur Amalina Nur Amalina Nur Ismiyati Fauziah Nur Ulifiati Nurma Indah Azizah Nuwun Priyono Permata Dewi , Indah Petrus Dala Wolo Pramessita Berliany Pramudya, Prasetyo Panji Purbasari, Happy Pusparini, Nandya Octanti Putri, Silvy Agustina Putri Putri, Tri Asti Sari Rahmitha, Nadilla Cahya Retno Susanty, Theresia Novie Rifani Nasrullah Irmanidar Rifany, Risty Riffo Erlina Rima Endah Pratiwi Ristina Fauzia Bastiarso Putri Rohmah, Baety Nur Rohmah, Rizqi Nur Rohmah, Sholikhah Nur Safari Dwi Wardati Salma Alfian Dita Salma Fauziyah Salsabila Putri Widyadana Sana Salsabila Saputra, Winandra Adhi Sarbini Sarbini Sasmita, Annri Sayekti Endah Retno Meilani Setyowati, Erma Shindi Angghraeni Sholikhah Nur Rohmah Silvia Wulandari Siti Aisyah Sonia Murti Sri Fitriani Sri Fitriani, Sri Subagyo, Daryono Sulistyowati, Ecclisia Susilaningdyah Mustikawati Swastika, Hildha Regiana Arya Tiara Tiara Tiara, Tiara Tsany, Afifah Mutiara Ulfi Diana Ulfiati, Nur Ulifiati, Nur Utami, Adhira Utami, Anggun Siska Putri Utomo, Nikano Ridho Handoko Ventama Aniesta Andinia W Wiyadi Wardani, Ninda Asmi Wardati, Safari Dwi Wardhani, Widia Pangesti Cahya Wi yadi Widia Senalasari Widyanti, Erna Wiyadi Wiyadi Wiyadi Wiyadi Wiyadi, W Wolo, Petrus Dala Yoga Gunadarma Yoga Kesuma Yoga Kesuma Yusianti Dwi Anjani Zona Nevada