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PEMBENTUKAN PORTOFOLIO SAHAM-SAHAM PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) Wardani, Marita Kusuma
Jurnal Studi Akuntansi Indonesia Vol 1, No 1 (2012): Jurnal Studi Akuntansi Indonesia
Publisher : Jurnal Studi Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

The most important goal of this research is to know the optimal portfolio and the optimal composition of capital in the companys shares are listed on Jakarta Islamic Indexs. This research were single indexs model. Single Indexs Model is a model of portfolio analysis uses by account of ERB value and Ci value to get the optimal shares on portfolio. Value of Ci is limiting the value of what was said ERB high. The population of this research is all shares which include on Jakarta Islamic Index, and using purposive sampling methode to get the sample. The sample in this research is shares included in the index JII, with a limited on shares which did not the stock split, reverse stock and new listing period between October to December 2008 and the period from January to March 2009. The results of this research, in the first period October - December 2008 and the two-month period from January to March 2009, the optimal portfolio is not formed, because the value of all shares ERBi smaller than the value of Ci, so that does not produce an optimal composition of capital or the proportion of funds invested in the second period.

Disclosure of Islamic Social Reporting in Sharia Banks: Case of Indonesia and Malaysia Wardani, Marita Kusuma; Sari, Dea Devita
Journal of Finance and Islamic Banking Vol 1, No 2 (2018)
Publisher : Institut Agama Islam Negeri Surakarta

This study aims to analyze the effect of profitability, leverage, the board of Commissioners and the number of sharia supervisory board of the Islamic Social Reporting (ISR) Islamic banks in Indonesia and Malaysia during the period 2014-2016. The dependent variable in this study is Islamic Social Reporting. While the independent variable is profitability, leverage, the board of Commissioners and the number of sharia supervisory board. The population in this study includes all Islamic banks. Samples were selected using a purposive sampling method and acquired 12 units of Islamic banks in Indonesia and 15 units of Islamic banks in Malaysia. Analysis of the data to test the hypothesis used multiple regression (OLS). The results showed that the profitability of significant positive effect on the disclosure of ISR in Islamic banks in Indonesia, but not with Islamic banks in Malaysia. The study also produced findings that the Board of Commissioners of significant positive effect on the disclosure of ISR in both countries. Furthermore, leverage and the number of sharia supervisory boards do not significantly affect the ISR.

Faktor-Faktor yang Mempengaruhi Peringkat Sukuk Pada Perusahaan Penerbit Sukuk di Bursa Efek Indonesia Dita Melinda; Marita Kusuma Wardani
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.2, September 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Penelitian ini bertujuan untuk menguji pengaruh leverage, kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan reputasi auditor terhadap peringkat sukuk. Variabel dependen pada penelitian ini adalah peringkat sukuk. Sedangkan variabel independen adalah leverage, kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan reputasi auditor. Populasi penelitian adalah sukuk yang diterbitkan oleh perusahaan penerbit sukuk yang terdaftar di Bursa Efek Indonesia selama periode 2013-2016. Metode sampel dilakukan dengan purposive sampling dan diperoleh 64 sampel. Data yang digunakan adalah data sekunder seperti laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2013-2016, data statistik sukuk, dan data peringkat sukuk. Metode analisis yang digunakan dalam penelitian ini adalah regresi logistik ordinal. Hasil pengujian dari penelitian ini menunjukkan bahwa leverage dan komisaris independen memiliki efek negatif pada peringkat sukuk. Sedangkan kepemilikan institusional, kepemilikan manajerial, dan reputasi auditor tidak berpengaruh pada peringkat sukuk.Kata kunci: peringkat sukuk, leverage, kepemilikan institusional, kepemilikan manajerial, komisaris independent, reputasi audit

ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE DALAM PENGELOLAAN DANA DESA DI DESA SEWUREJO KARANGANYAR Marita Kusuma Wardani; Ahmad Shofwan Fauzi
Among Makarti Vol 11, No 2 (2018): AMONG MAKARTI
Publisher : Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v11i2.171

Abstract The concept of good governance is used as an institutional framework for strengthening the autonomy of village. The reality is practice of good governance in management practices of more funds are directed to central government, not to public. The purpose of this study was to understand the forms and practices of good governance froms and practices in village fund management pricesses that are viewed from the proses of trasnparansi. Accountabillty and responsiveness. This study uses an interpretive paradigm with a phenomenological approach to explore the implementation of good governance in management of village funds. The study found that implementation of the management of village funds in village sewurejo normatively in accordance with good governance mechanisms even though there are still some weaknesses in the application in field. The policy implication of this research can be used to assess implementation of good governance at the village government agencies special in village governance. Keywords : village fund, good governance, trasnparansi, Accountabillty.

ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE DALAM PENGELOLAAN DANA DESA DI DESA SEWUREJO KARANGANYAR Marita Kusuma Wardani; Ahmad Shofwan Fauzi
Prosiding Seminar Nasional Akuntansi dan Manajemen (SENAMA) PROSIDING SEMINAR NASIONAL DAN CALL FOR PAPERS 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA Salatiga

The concept of good governance is used as an institutional framework for strengthening the autonomy of village. The reality is practice of good governance in management practices of more funds are directed to central government, not to public. The purpose of this study was to understand the forms and practices of good governance froms and practices in village fund management pricesses that are viewed from the proses of trasnparansi. Accountabillty and responsiveness. This study uses an interpretive paradigm with a phenomenological approach to explore the implementation of good governance in management of village funds. The study found that implementation of the management of village funds in village sewurejo normatively in accordance with good governance mechanisms even though there are still some weaknesses in the application in field. The policy implication of this research can be used to assess implementation of good governance at the village government agencies special in village governance.

The Effectiveness of Internal Control System and Role of Internal Audit on Local Government Performance Marita Kusuma Wardani
Journal of International Conference Proceedings (JICP) Vol 2, No 2 (2019): Proceedings of the 4th International Conference of Project Management (ICPM) Man
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i2.611

This study aims to analyze the effectiveness of control environmental components and monitoring activities as part of the internal control system and examine the effect of partially control environment variables, monitoring activities and the role of internal audit on the performance of local governments in Surakarta. The samples used were 126 employees consisting of a head and a staff in 33 regional organization in Surakarta. The method of analysis using descriptive statistics and linear regression. The results showed that the components of the control environment and monitoring activity on the local government in Surakarta has been done effectively. Research also proves their influence in partial control environment, monitoring activities and the role of internal audit on local government performance.

Peran Penyelesaian Temuan Audit, Penerapan Sistem Pengendalian Internal, dan Penggunaan E-procurement terhadap Kualitas Laporan Keuangan: The Role of Audit Finding Resolution, Implementation of Internal Control Systems, and Use of E-procurement on the Quality of Financial Reports Iqbal, Mohamad Ali; Wardani, Marita Kusuma; Setiawan, Ade; Azhar, Fahri Ali
Economic and Education Journal (Ecoducation) Vol. 7 No. 1 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i1.1459

Kabupaten Grobogan saat ini menghadapi beberapa tantangan, termasuk tindak lanjut yang kurang memadai terhadap rekomendasi BPK, kelemahan dalam sistem pengendalian internal, serta ketidakefisienan dalam pengadaan barang dan jasa. Meskipun kabupaten ini telah mengantongi opini Wajar Tanpa Pengecualian (WTP), permasalahan tersebut dapat mengurangi kepercayaan publik pada keandalan laporan keuangan pemerintah. Guna mengatasinya, penelitian ini menerapkan pendekatan kuantitatif guna mengevaluasi pengaruh penyelesaian temuan audit, efektivitas sistem pengendalian internal, dan penerapan e-procurement terhadap kualitas laporan keuangan. Penelitian ini berfokus pada 26 Satuan Kerja Perangkat Daerah (SKPD) di Kabupaten Grobogan, dengan pemilihan 118 responden dengan metode purposive sampling. Data dianalisis melalui metode regresi linear berganda. Temuan penelitian mengungkapkan bahwasannya penyelesaian temuan audit tidak berpengaruh signifikan pada kualitas laporan keuangan. Namun, penggunaan e-procurement dan sistem pengendalian internal yang solid memberikan dampak positif dalam memperkuat akurasi dan keandalan laporan keuangan.

Pengaruh Debt Default, Disclosure dan Financial Distress Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di BEI Pada Periode 2020 – 2023) Ivalin Danoe Pradiasti, Wianda; Rosadi, Samsul; Kusuma Wardani, Marita; Nur Aisyiah, Helti
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1859

Penelitian ini dilakukan dengan tujuan untuk mengkaji pengaruh Debt Default Disclosure, Financial Distress terhadap Penerimaan Opini Audit Going pada perusahaan sektor pertambangan yang terdaftar di BEI pada periode 2020 – 2023. Metode Penelitian berupa penelitian Kuantitatif menggunakan data panel. Populasi sampel yang dipilih meliputi seluruh perusahaan sektor pertambangan yang tercatat di BEI dalam periode 2020 – 2023 yaitu sebanyak 89 perusahan. Teknik pengambilan sample menggunakan teknik Purposive sampling dengan kriteria yang ditentukan dengan jumlah mencapai 60 perusahaan dengan 240 observasi. Analisis data yang digunakan dalam penelitian ini adalah regresi logistic. Hasil uji parsial menunjukkan bahwa variabel debt default berpengaruh positif terhadap penerimaan opini audit going concern, dan variabel disclosure berpengaruh negatif terhadap penerimaan opini audit going concern, sedangkan variabel financial distress tidak berpengaruh terhadap penerimaan opini audit going concern. Berdasrkan hasil uji simultan, variabel debt default, disclosure dan financial distress berpengaruh secara simultan terhadap penerimaan opini audit going concern.

Disclosure of Islamic Social Reporting in Sharia Banks: Case of Indonesia and Malaysia Wardani, Marita Kusuma; Sari, Dea Devita
Journal of Finance and Islamic Banking Vol. 1 No. 2 (2018)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v1i2.1495

This study aims to analyze the effect of profitability, leverage, the board of Commissioners and the number of sharia supervisory board of the Islamic Social Reporting (ISR) Islamic banks in Indonesia and Malaysia during the period 2014-2016. The dependent variable in this study is Islamic Social Reporting. While the independent variable is profitability, leverage, the board of Commissioners and the number of sharia supervisory board. The population in this study includes all Islamic banks. Samples were selected using a purposive sampling method and acquired 12 units of Islamic banks in Indonesia and 15 units of Islamic banks in Malaysia. Analysis of the data to test the hypothesis used multiple regression (OLS). The results showed that the profitability of significant positive effect on the disclosure of ISR in Islamic banks in Indonesia, but not with Islamic banks in Malaysia. The study also produced findings that the Board of Commissioners of significant positive effect on the disclosure of ISR in both countries. Furthermore, leverage and the number of sharia supervisory boards do not significantly affect the ISR.

Enhancing Islamic Bank Performance: The Role Of Sharia Supervisory Board Attributes And Intellectual Capital Rahmawati, Aryani Intan Endah; Prawestri, Adhelia Desi; Rosadi, Samsul; Wardani, Marita Kusuma
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.1943

Islamic banks are required to establish a sharia supervisory board (SSB). In that sense, there is a need to gain insight into whether the characteristics of the sharia supervisory board affect the performance of Islamic banks. This research investigates the effect of SSB size, sharia background, financial background, gender diversity, and the moderating effect of intellectual capital on the performance of Islamic banks in Indonesia, Malaysia, and Brunei Darussalam during 2011-2021. The data used in this study is taken from the annual reports of Islamic banks, as many as 269 observation data, and analyzed through the panel data regression. The results show that the financial background and gender diversity variables among SSBs impact the performance of Islamic banks in the countries. Theoretically, this study strengthens the relevance of resource dependence theory in Islamic banking by highlighting that more extensive and diverse boards attract expertise, networks, and legitimacy that support performance. Practically, this study can serve as a reference for practitioners and policymakers to underline the strategic importance of board composition, gender diversity, and intellectual capital investment as drivers of ethical compliance and financial stability.

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