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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 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) JIFA (Journal of Islamic Finance and Accounting) 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) 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 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 and 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)
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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The Effect of Profitability, Capital Structure, Dividend Policy, and Company Size on Firm Value Erna Widyanti; Rina Trisnawati
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.407 KB)

Abstract

Perusahaan akan terdorong untuk mampu beradaptasi dan melakukan inovasi bisnis untuk tetap dapat bertahan. Salah satunya dengan nilai perusahaan karena dapat mencerminkan kinerja perusahaan sehingga mampu mempengaruhi persepsi dari investor terhadap perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis profitabilitas, struktur modal, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan. Data yang digunakan berasal dari laporan keuangan perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016 sampai 2019. Terpilih sebanyak 82 sampel dengan menggunakan metode purposive sampling. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa profitabilitas, struktur modal, kebijakan dividen, dan ukuran perusahaan memiliki pengaruh terhadap nilai perusahaan.
The Effect of Competence, Independence, Motivation, Professionalism, and Audit Fees on Audit Quality Zona Nevada; Rina Trisnawati
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, independensi, motivasi, profesionalisme dan fee audit terhadap kualitas audit. Data berupa kuesioner yang didapatkan dari Kantor Akuntan Public (KAP) di Surakarta dan Daerah Istimewa Yogyakarta dan mendapatkan 60 responden. Penelitian ini menggunakan analisis regresi linear berganda dan uji asumsi klasik dengan program SPSS versi 18 untuk mengolah data. Penelitian ini menunjukkan bahwa independensi, motivasi, dan profesionalisme audit berpengaruh terhadap kualitas audit. Sedangkan kompetensi dan fee audit tidak berpengaruh terhadap kualitas audit.
The Effect of the Implementation of SAK, SPI, Work Motivation and Good Governance on the Quality of Financial Reports Ventama Aniesta Andinia; Rina Trisnawati
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem akuntansi keuangan, sistem pengendalian intern, motivasi kerja, dan corporate governance terhadap kualitas laporan keuangan daerah. Sampel dalam penelitian ini adalah 16 Dinas di Daerah Kabupaten Wonogiri. Teknik pengumpulan data dengan kuesioner kepada 111 responden pegawai bagian keuangan. Metode pengambilan sampel menggunakan metode purposive sampling dengan teknik kuesioner. Teknik analisis data yang digunakan untuk menguji hipotesis dalam penelitian ini adalah analisis regresi linear berganda dengan bantuan program SPSS. Hasil Penelitian ini menunjukan bahwa sistem akuntansi keuangan, sistem pengendalian intern, motivasi kerja berpengaruh terhadap kualitas laporan keuangan, sedangkan akuntabilitas dan transparansi tidak berpengaruh terhadap kualitas laporan keuangan.
Perbedaan Mekanisme Corporate Governance dan Praktik Manajemen Laba: Studi Komparasi Indeks Syari’ah dan Indeks Konvensional di Bursa Efek Indonesia Rina Trisnawati
Unisia Vol. 32 No. 72 (2009): Jurnal Unisia
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/unisia.vol32.iss72.art2

Abstract

Earning management (EM) exists as an impact of accrual basis. Based on Agency Theory,earning management problems can be reduced by self-control of corporate governance(CG) mechanism. The purpose this study is to analyze the difference of the CG mechanismand EM between those in accordance with syari’ah index (JII) and conventional index(LQ-45). Samples consist of 89 and 39 companies listed in Bursa Efek Jakarta (BEI) from2004 to 2007. The result indicates that the EM practice on the conventional index (0.4027)is higher than syari’ah index (0.2337). The regression analysis shows that the board ofcommissioner size has positive impact on the EM significantly in main model and conventionalindex model, but not in shari’ah model. The managerial ownership has negativeimpact on the EM significantly in conventional index model, but not in syari’ah model.Keywords: earning management, corporate governance, impact, conventional index, syari’ahindex.
Pengaruh CAR, TPF, NPL, dan Bank Size terhadap Profitabilitas Sektor Perbankan di BEI Nikano Ridho Handoko Utomo; Rina Trisnawati
JURNAL STIE SEMARANG Vol 13 No 3 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

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Abstract

Dalam mengukur kinerja perusahaan perbankan dapat diukur melalui profitabilitasnya. Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Third Party Funds (TPF), Non-Performing Loans (NPL), dan Bank Size terhadap Profitabilitas yang diukur dengan Return on Asset (ROA) pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dengan menggunakan laporan keuangan tahunan yang dipublikasikan tahun 2016-2019. Terpilih sebanyak 153 sampel dengan menggunakan metode purposive sampling. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa CAR, TPF, NPL, dan Bank Size berpengaruh terhadap profitabilitas perusahaan perbankan di Bursa Efek Indonesia selama periode 2016–2019.
PERAN GURU PENDIDIKAN AGAMA ISLAM DALAM MENGATASI PENGARUH MEDIA SOSIAL (STUDI KASUS SMP NEGERI 1 BUMI RATU NUBAN) Rina Trisnawati; Noormawanti Noormawanti; Sarbini Sarbini
PROFETIK: Jurnal Mahasiswa Pendidikan Agama Islam Vol 1 No 2 (2021): JANUARI-JUNI
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.077 KB) | DOI: 10.24127/profetik.v1i2.1490

Abstract

Pendidikan Islam merupakan salah satu aspek dari ajaran Islam yang menggambarkan secara keseluruhan isi dari ajaran Islam itu tersendiri. Oleh karena itu, tujuan dari pendidikan Islam tidak terlepas dari tujuan hidup manusia dalam Islam, yaitu untuk menciptakan pribadi-pribadi hamba Allah yang senantiasa selalu bertaqwa kepada-Nya, pendidikan adalah suatu proses pendewasaan yang dilakukan oleh seorang pendidik kepada siswa dengan memberikan stimulus positif yang mencakup kognitif, afektif dan psikomotorik. Sedangkan pengajaran hanya mencakup kognitif saja artinya pengajaran adalah suatu proses pentransferan ilmu pengetahuan tanpa membentuk sikap dan kreatifitas siswa. Media sosial adalah salah satu dari sekian banyak di antara sekian banyak hasil kecanggihan teknologi saat ini.Hasil dari penelitian menemukan Peran guru Pendidikan Agama Islam yaitu sebagai Motivator dimana guru mengingatkan akan adanya dampak negatif yang diakibatkan oleh adanya sosial media. Sebagai Informator yaitu guru menyampaikan informasi mengenai sosial media serta dampak yang ditimbulkannya. Sebagai fasilitator yaitu Guru bisa menciptakan suasana pembelajaran yang demokratis dan menyenangkan, agar siswa tetap terfokus pada materi pembelajaran. Dampak positif yang ditimbulkan media sosial facebook diantaranya, berinteraksi dengan cepat, dapat saling berinteraksi, sebagai sarana membantu dan memotivasi dan menambah ilmu dalam belajar. Sedangkan dampak negatif yang ditimbulkan yaitu: menghambur-hamburkan uang, tidak peduli dengan sekitar, berkurangnya waktu belajar, kurangnya sosialisasi dengan lingkungan, terdapat perilaku menyimpang dan terdapat Konten-konten berbau sex.
Pengaruh Kualitas Layanan, Ketersediaan Produk Wisata, Citra Destinasi Terhadap Kepuasan dan Loyalitas Wisatawan Kampung Karuhun Sumedang Rina Trisnawati; Nono Wibisono
Jurnal Bisnis dan Kewirausahaan Vol. 18 No. 3 (2022): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v18i3.238-247

Abstract

Sumedang Regency is an area that has various types of tourist attractions but tourist visits to Sumedang fluctuate every year. One of the attractions in Sumedang is Kampung Karuhun which still needs improvement in several aspects. This study aims to identify the influence of the relationship of service quality, tourism product availability, destination image, consumer satisfaction and destination loyalty in Kampung Karuhun Sumedang. The research method used is a quantitative approach using a survey tool in the form of a questionnaire. This study collected data as many as 355 respondents. The analytical technique used is descriptive analysis and Structural Equation Model (SEM) and the sampling technique used is purposive sampling. The results showed that service quality had a significant effect on consumer satisfaction and destination loyalty, the tourism product availability had no significant effect on consumer satisfaction but had an effect on destination loyalty. Furthermore, destination image has a significant effect on consumer satisfaction and destination loyalty. The last finding, consumer satisfaction has a significant effect on destination loyalty. Based on the results of the study, it can be concluded that the study offers evidence of the relationship between service quality, tourism products and destination image on tourist satisfaction and loyalty. The results of this study are expected to provide a tourism planning and marketing strategy in Karuhun Karuhun through an understanding that improving the quality of services, tourism products and destination image will increase tourist satisfaction and loyalty.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN PERSPEKTIF FRAUD HEXAGON (Studi Empiris Pada Perusahaan LQ-45 Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020) Anis Nur Wulandari; Rina Trisnawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1070

Abstract

Financial statements are financial records than provide an overview of performance, company profile and can be useful for most users of financial statements in making economic decisions. The purpose of this study is to analyze financial statemen fraud using a fraud hexagon perspective, by measuring pressure proxied by financial targets, financial stability, and external pressure; capability proxied by the change of directors; opportunities proxied by ineffective monitoring; rationalization; collusion proxied by state-owned enterprises; and arrogance. The sample in this study was the LQ-45 Company which was listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study used secondary data, namely the company’s annual financial statements. With the purposive sampling method, the companies used in this study were 38 companies from a total 45 companies registered and analyzed with multiple linier regression analysis using the SPSS 25 program. The results of this study found that the measurement of external pressure had a significant effect on financial statement fraud. Meanwhile, the measurement of financial targets, financial stability, change of directors, ineffective monitoring, rationalization, state-owned enterprises, and arrogance haven’t effect on financial statement fraud in lq-45 companies listed on the IDX in 2018-2020.
PENGARUH INDEPENDENSI, KOMPETENSI DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT: ETIKA SEBAGAI VARIABEL MODERASI Maharani Maharani; Rina Trisnawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1071

Abstract

Auditors are required to be able to carry out a quality audit. Several factors need to be considered by auditors related to independence, competence, accountability and ethics. Purpose of the study are determined and analyzed the effect of independence, competence, and accountability on audit quality with auditor ethics as a moderating variable. This research includes descriptive research using a survey approach. The research population is all auditors who work at KAP in Surakarta and DIY. Samples were taken as many as 33 auditors in KAP Surakarta and DIY. The sampling technique used was convenience sampling. Data collection techniques using a questionnaire. The data analysis technique used classical assumption test and multiple regression analysis, t test, F test, and coefficient of determination test. The results of the study show that: (1) Independence, competence, and accountability partially have a significant effect on audit quality; (2) The interaction between auditor independence and ethics has a significant effect on audit quality; (3) The interaction between the competence and ethics of auditors has a significant effect on audit quality; (4) The interaction between accountability and auditor ethics has a significant effect on audit quality. This means that auditor ethics is a moderating variable that affects the relationship between independence, competence, and accountability with audit quality.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, MASA JABATAN CFO, DEBT COVENANT DAN GROWTH OPPORTUNITIES TERHADAP KONSERVATISME AKUNTANSI ( Studi Empiris Pada Perusahaan Go Public di Bursa Efek Indonesia Yang Berada Pada Sektor Non Finansial Ristina Fauzia Bastiarso Putri; Rina Trisnawati
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 03 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i03.1156

Abstract

Accounting conservatism is an act of prudence by recognizing losses or expenses that are likely to occur but do not immediately recognize future income or profits even though they are likely to occur. This study aims to analyze whether there is an effect of institutional ownership, managerial ownership, CFO tenure, debt dovenants and growth opportunities in publicly listed companies on the IDX in the non-financial sector for the 2018-2020 period. The population in this study amounted to 122 companies. The sampling technique used was purposive sampling method, and 366 companies were obtained as research samples for three years of observation (2018-2020). Multiple linear regression analysis was used as data analysis. The results of this study indicate that institutional ownership has no effect on the accounting conservatism variable; Managerial ownership has no effect on the accounting conservatism variable; CFO tenure has an effect on accounting conservatism variables; Debt agreements affect accounting conservatism variables; Growth opportunities affect the accounting conservatism variable.
Co-Authors - Wiyadi Adhira Utami Adhitya Taufik Nugraha Aflit Nuryulia Praswati Agustin, Dika Mardova Ahmad Mardalis, Ahmad Ahyani, Fatchan Andy Dwi Bayu Bawono Anggraini, Nuke Anggun Siska Putri Utami ANINDA AYU UTAMA Aninda Ayu Utama Anis Nur Wulandari Apriyani, Afifah Nurul Arief Budhi Dharma Aryanti, Rahmi Ayunda Putri Nilasari Azmi, Nada Alya Bika Juwanto Chuzaimah Chuzaimah Daffa Ulhaq Damayanti, Risma Alfian Dewi Pramesti Kusumaningrum 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 Eny Kusumawati Erma Setiawati Erma Setyowati Erna Widyanti Eskasari Putri Eskasari Putri Evi Dewi Kusumawati Fajar Kholillulloh Fatchan Achyani Fatchan Ahyani Fatchan, Fuad Hudya Firlina Rizky Ramadhina Fitri Kurniawati Fitria Novita Sari, Fitria Novita GALUH CANDRA KIRANA Hafia'annida Firdaus Az-zahra Handy Nugraha Happy Purbasari Hasna Isnabella Hepy Adityarini, Hepy Hildha Regiana Arya Swastika Husna, Aufi Muaddibah Ilham Nugrahanto Raharjo Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Indah Permata Dewi 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 Laillatul Khotimah Lutfi Refia Anandarin Luthfi Aulia Rachmawati Lykna Indrawati Maharani Maharani Maharani, Risda Lalita Marceolla Suryana Mardayaningrum Mardayaningrum Mardayaningrum, Mardayaningrum Masyian, Syamsu Rijal Meisa Widhaningrum Meliana Rahmawati Mugi Handayani Muhammad Isya Cholillah Mujiyati Mujiyati Mulato, Febry Yuni Najwan Malika Nashirotun Nisa Nurharjanti Nashirotun Nisa Nurharjanti Nikano Ridho Handoko Utomo Ninda Asmi Wardani Nisa Nafisa Sholikhah Noer Sasongko Nono Wibisono Nono Wibisono Noormawanti, Noormawanti Novandito, Lucky Nur Amalina Nur Amalina Nur Ismiyati Fauziah Nur Ulifiati Nurma Indah Azizah Nuwun Priyono Petrus Dala Wolo Pramessita Berliany Pramessita Berliany Prasetyo Panji Pramudya 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, Rizqi Nur Rohmah, Sholikhah Nur Safari Dwi Wardati Salma Alfian Dita Salma Fauziyah 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 Tiara Tiara Tsany, Afifah Mutiara Ulfi Diana Ulfiati, Nur Ulifiati, Nur Utami, Adhira Utomo, Nikano Ridho Handoko Ventama Aniesta Andinia W Wiyadi Wardati, Safari Dwi Wardhani, Widia Pangesti Cahya Wi yadi Widia Senalasari Wiyadi Wiyadi Wiyadi Wiyadi Wolo, Petrus Dala Yoga Gunadarma Yoga Kesuma Zona Nevada