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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

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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.

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.

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.

Pengaruh Fee Audit Dan Pemilihan Kantor Akuntan Publik Terhadap Kualitas Audit Apriliany, Dianita; Wardani, Marita Kusuma
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1109

Penelitian ini dilakukan untuk menganalisis pengaruh fee audit dan pemilihan Kantor Akuntan Publik (KAP) terhadap kualitas audit. Sumber data yang digunakan dalam penelitian ini merupakan data sekunder. Penelitian ini dilakukan pada sektor perbankan yang terdaftar pada Bursa Efek Indonesia (BEI) pada periode 2018-2023. Teknik pengambilan sampel diambil dengan purposive sampling dan diperoleh 33 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dengan 198 data pengamatan. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel. Hasil analisis penelitian ini menunjukkan bahwa fee audit tidak berpengaruh terhadap kualitas audit, sedangkan variabel pemilihan Kantor Akuntan Publik berpengaruh positif terhadap kualitas audit. Penelitian ini memberikan kontribusi teoritis dan praktis yang signifikan. Secara teoritis, penelitian ini memperkaya literatur mengenai fee audit dan pemlilihan KAP yang mempengaruhi kualitas audit dan bisa menjadi referensi untuk penelitian selanjutnya. Secara praktis, hasil dari penelitian ini diharapkan perusahaan dapat mempertimbangkan terkait fee audit yang dikeluarkan serta pemilihan KAP untuk mendapatkan kualitas audit yang baik dalam sektor perbankan

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.

Minat Mahasiswa Akuntansi Untuk Menjadi Akuntan Internal Wardani, Marita Kusuma; Ahzar, Fahri Ali
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 2 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10494604

Penelitian ini bertujuan untuk mengetahui faktor-faktor apa saja yang dapat mempengaruhi minat mahasiswa akuntansi untuk menjadi akuntan internal. Faktor-faktor tersebut adalah nilai intrinsik pekerjaan, penghargaan finansial, lingkungan kerja, nilai-nilai sosial dan personalitas. Sumber data dalam penelitian berupa jawaban kuisioner dari mahasiswa akuntansi. Teknik pengambilan sampel menggunakan purposive sampling yaitu mahasiswa akuntansi yang sudah mengambil mata kuliah auditing. Metode analisis yang digunakan adalah regresi berganda. Penelitian ini menghasilkan adanya pengaruh faktor nilai intrinsik pekerjaan terhadap pemilihan karir mahasiswa akuntansi sebagai akuntan internal. Namun untuk faktor penghargaan finansial, lingkungan kerja, nilai-nilai sosial dan personalitas tidak mempengaruhi minat mahasiswa akuntansi untuk menjadi akuntan internal.

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