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Siti Zubaidah
Universitas Kristen Satya Wacana
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Pengaruh Komisaris Independen, Komite Audit Dan Kepemilikan Institusional Terhadap Opini Audit Asumsi Going Concern Ravyanda, Mohammad Gusti; Wahyuni, Endang Dwi; Zubaidah, Siti
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (423.144 KB) | DOI: 10.22219/jrak.v4i2.4949

Abstract

This research aims to test and give empirical proofs of the influence of the existence of independentcommissioner, audit committee, and institutional ownership towards audit opinion. This researchused logistic regression analysis. The result of this research shows that independent commissioner, audit committee, and the composition of institutional ownership did not give influences toaudit opinion.Ke ywords: independent commissioner, audit committee, institutional ownership, audit goingconcern.
Pengaruh Audit Manajemen, Komitmen Organisasional Manajer, dan Pengendalian Internal Terhadap Penerapan Prinsip-Prinsip Good Corporate Governance Mu'amar, Mu'amar; Syam, Dhaniel; Zubaidah, Siti
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.209 KB) | DOI: 10.22219/jrak.v4i2.4950

Abstract

This study aims to examine the effect of Management Audit, Organizational CommitmentManager, Internal Control Against Application of Principles of Good Corporate Governance. Thesample of this study is 62 manufacturing companies listed in Indonesia Stock Exchange (BEI) in2013 with purposive sampling technique.. The data was analized with logistic regression. Theresult showed that management audit has no effect on the implementation of good corporategovernance principles, organizational commitment of managers has an effect on the applicationof the principle of good corporate governance, and internal control does not affect the implementation of good corporate governance principles.Ke yword: Management Audit, Organizational Commitment Manager, Internal Control, Principles of Good Corporate Governance.
KAJIAN TEORITIK PERILAKU AKUNTAN BERBASIS STANDAR GOOD CORPORATE GOVERNANCE (GCG) DI PERBANKAN SYARIAH DI KOTA MALANG Zubaidah, Siti
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.336 KB) | DOI: 10.22219/jrak.v7i2.18

Abstract

This study aims at long-term to analyze the behavior of accountants based on Good CorporateGovernance (GCG) standard in Sharia Banking. The specific target you want to achieve is to mapthe accountant’s behavior profile. The method used to achieve this goal is by using descriptiveanalysis. This study uses accountant respondents are all independent auditors who work atPublic Accounting Firm (KAP) located in the city of Malang. The sampling technique uses judgment sampling which is one of the purposive sampling. Judgment sampling is to select a samplebased on an assessment of some characteristics of sample members that are tailored to theintent of the researcher. Characteristics of this study sample is the auditor KAP in the city ofMalang who has had experience working as an auditor in Islamic banking at least 1 year. Datawere collected through questionnaire and analyzed by descriptive method which describe andexplain about behavior of accountant in syariah banking. The results of this study indicate theconcept or formulation of the accountant’s behavior in conducting audits and a set of usefulknowledge to enrich the scientific field of Islamic accounting (transparency), accountability,responsibility, professionalism and fairness.Keywords:Accountant behavior, GCG, sharia banking.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP LUAS PENGUNGKAPAN MODAL INTELEKTUAL: STUDI PADA PERUSAHAAN SEKTOR PERBANKAN Hardiani, Afifah Novita; Ulum, Ihyaul; Zubaidah, Siti
Jurnal Reviu Akuntansi dan Keuangan Vol 6, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.26 KB) | DOI: 10.22219/jrak.v6i1.5078

Abstract

The aim of this research is to examine the affect of corporate governance mechanism on disclosure of intellectual capital on the banking sector companies. 27 companies were taken as sampleson this research. The objective of this research is to prove the affect of corporate governancemechanism on disclosure of intellectual capital on the banking sector companies. The analyticalmethods used in this research are Partial Least Square (PLS) and test directly (direct effect).Results indicated that the variable of corporate governance was positively affect the disclosureof intellectual capital on the banking sector companies which means all information in companies were disclosed.Keywords: mekanisme corporate governance, intellectual capital disclosure
PENGARUH KINERJA KEUANGAN, DEBT DEFAULT DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN Susanto, Putri Ragillia; Zubaidah, Siti
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.206 KB) | DOI: 10.22219/jrak.v5i2.5155

Abstract

This study aims to examine the effect of financial performance, debt default and reputation ofpublic accounting firm on acceptance of going concern audit opinion. The method of this researchis a quantitative approach and SPSS as an analysis tool. The results showed that the financialperformance proxied by the calculation of financial ratios has no significant and negative effecton the acceptance of going concern audit opinion. Second, the company’s default debt has nosignificant and positive effect on the acceptance of going concern audit opinion. Finally, thereputation of the public accounting firm proxied at the scale of the public accounting firm has nosignificant and positive effect on the acceptance of going concern audit opinion.Ke ywords: Debt Default, Financial Performance, Going Concern, Reputation of Public Accounting Firm
PERAN AKUNTANSI SYARI’AH DALAM PERBANKAN ISLAM Zubaidah, Siti
Jurnal Bestari No 34 (2002)
Publisher : Jurnal Bestari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2325.871 KB)

Abstract

Investasi merupakan dasar aktivitas ekonomi pada suatu masyarakat. Tetapi tidak setiap individu mampu menginvestasikan tabungnya secara langsung. Karenanya, bank Islam memainkan peran penting dengan bertindak sebagai sarana untuk menarik tabungan para individu dan menginvestasikan tabungan-tabungan ini untuk kepentingan individu dan masyarakat.
PENDAMPINGAN MANAJEMEN USAHA PADA UKM IT (INFORMATION TECHNOLOGI) DI MALANG Zubaidah, Siti
Studi Kasus Inovasi Ekonomi Vol 2, No 01 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.101 KB) | DOI: 10.22219/skie.v2i01.5496

Abstract

Tujuan Pengabdian ini adalah membentuk/mengembangkan sekelompok masyarakat sebagai calon pengusaha yang mandiri secara ekonomi dengan target khusus yang ingin dicapai adalah memberikan pendampingan dalam manajemen usaha terutama pengelolaan keuangan dan pendampingan dalam pembukuan dan penyusunan anggaran modal yang dilaksanakan pada UKM IT (Information Technology) di Malang.     Mitra dalam pengabdian ini adalah usaha ?The Mastej Studio? yang bergerak dalam bidang jasa pembuatan software, website, dll. Kantornya ada di Jalan Delima Kav. 66 Dermo, Mulyoagung Malang. Permasalahan yang dikeluhkan mitra adalah pengelolaan keuangan yang belum baik, belum mampu menyusun perencanaan keuangan, belum mampu menganalisis BEP, belum mampu menyusun Laporan keuangan. Metode yang akan dipakai dalam menyelesaikan masalah mitra adalah memberikan pendampingan dan tutorial dalam  pengelolaan keuangaan.
IBM WARUNG MAKAN Zubaidah, Siti
Studi Kasus Inovasi Ekonomi Vol 1, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.76 KB) | DOI: 10.22219/skie.v1i2.4464

Abstract

Tujuan pengabdian ini adalah Tumbuhnya kesadaran danpengembangan jiwa enterprenuership untuk menjagaeksistensi usaha secara berkelanjutan, adanya peningkatanpenjualan setelah dilakukannya pelatihan pemasaran, adanyapeningkatan skill dan keterampilan dalam pembukuankeuangan usaha, adanya pengemasan produk yang lebih baikdan higienis. Metode pendekatan yang dilakukan adalahpelatihan dan pendampingan. Adapun upaya untukmenyelesaikan permasalahan yang dihadapi oleh mitra dalampenerapan ipteks bagi masyarakat dilakukan langkah-langkahpembelajaran dalam bentuk pelatihan secara intensif danpendampingan berkelanjutan kepada mitra dengan ketentuan: Penyampaian materi secara klasikal, penyampaian materiketerampilan dalam bentuk praktek/demonstrasi, rancanganevaluasinya adalah mitra diminta untuk menyusun pembukuandan mengelola manajemen baru yang lebih baik dan pelaksanapengabdian akan mengevaluasi dan mendampingi setiapbulan. Melakukan penilaian perkembangan mitra, danmemberikan masukan-masukan. Setelah dilakukan pelatihantersebut adanya pPengembangan manajemen usaha dan jiwaKewirausahaan, pengembangan pengetahuan tentangpemasaran produk secara online dan offline, pengembanganpengetahuan tentang Pembukuan dan pengelolan keuanganyang optimal, peningkatan pengetahuan tentang pengemasanproduk yang menarik dan higienis.
IBM KELOMPOK WIRAUSAHAWAN MUDA WORKING PAPER PENGABDIAN FEB Zubaidah, Siti
Studi Kasus Inovasi Ekonomi Vol 1, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/skie.v1i1.4448

Abstract

Tujuan Pengabdian ini adalah mem-beripendampingan dan pelatihan dalam penyusunanbussines plan, pengelo-laan keuangan danpembukuan serta tutorial pentingnya mental yangkuat dalam ber-wirausaha kepada mitra usaha ?TheMastej Studio? yang bergerak dibidang jasa pembuatan software, website, system, dll. Me-todependekatan yang digunakan adalah denganpendampingan dan tutorial.Adapun upaya untuk menyelesaikanpermasalahan yang dihadapi oleh mitra dalampenerapan ipteks bagi masyarakat dilakukan langkah- langkah pembelajaran dalam bentuk pelatihansecara intensif dan pendampingan berkelanjutankepada mitra dengan ketentuan : penyampaianmateri secara klasikal, penyampaian materiketerampilan dalam bentuk praktek / de-monstrasi,rancangan evaluasinya adalah mitra diminta untukmenyusun pembukuan dan mengelola manajemenbaru yang lebih baik dan pelaksana pengabdianmengeva-luasi dan mendampingi setiap bulan. Melakukan penilaian perkembangan mitra, danmemberikan masukan - masukan. Setelah dilakukanpelatihan tersebut diperoleh a-danya pengembanganskill dalam penyu-sunan bussines plan, skill dalampenge-lolaan keuangan dan pembukuan, dan peningkatan mental dalam berwirausaha.
RQA INTEGRATED WITH ADI: EMPOWERING BIOLOGY STUDENTS’ ABILITY IN POSING HIGHER-ORDER THINKING SKILLS QUESTIONS Amin, Astuti Muh; Aloysius, Duran Corebima; Zubaidah, Siti; Mahanal, Susriyati
JPBI (Jurnal Pendidikan Biologi Indonesia) Vol 5, No 3 (2019): November
Publisher : University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jpbi.v5i3.8301

Abstract

Questions serve as an element that can be used to access and stimulate students? thinking ability. This research aimed at analyzing the students? ability to pose Higher-Order Thinking Skills (HOTS) questions during the learning process. This research was a survey research using a descriptive quantitative approach. The samples used in the research were biology education students of UIN Alauddin Makassar and Universitas Muslim Maros, South Sulawesi with the total of 92 students. The instrument used in this research was an observation sheet of questioning skills for the biology pre-service teachers. The results of this research showed that the implementations of RQA, ADI, and RQA integrated with ADI learning strategies were dominated with HOTS questions, while the learning using the conventional learning strategy was dominated with the Lower-Order Thinking Skills (LOTS) questions. The percentages of the HOTS questions in the learning using RQA, ADI, RQA integrated with ADI, and the conventional learning strategy were 60.53%, 55.71%, 64.91%, and 19.35% respectively.  This finding indicates that the RQA integrated with ADI strategy contributes the significant impact in stimulating students? ability in posing HOTS questions in the classroom.
Co-Authors A. D. Corebima A. Duran Corebima A.D. Corebima, A.D. AA Sudharmawan, AA Abda Abda Abdul Gofur Abdul Hamid, Syahrudin Abdul Syahid Abidin, Aldiga Rienarti Adi Jaya Adrianson Agus Djaya Adventa, Alma Agung Wibowo Agus Muji Santoso Agus Zainudin Agustiani, Sirli Agustin Mardiana, Nur Agustina, Rena Silvia Ahmad Kamal Sudrajat Ahmadi, Zahra Ahnaf, Muhammad Aysar Ali Mustofa Aloysius Duran Corebima Aloysius, Duran Corebima Amalia, Hani Amanda, Fayelixie Keshia Amin, Astuti Muhammad Amir, Dwi Fenny Ananta, Sasmita Bagus Sang Kesuma Angelica, Cindy Stefany Anggraeni, Natalia Desy Angkasa, Celvin Aplakha, Anis Aprilia, Rizka Muizzu Apriliani, Rika Arbin Janu Setiyowati, Arbin Ardiansyah, Rivangga Nur Arganata, Febryan Dimas Aripriharta - Artasyah, Nabila Alifiah Asdillah Astuti Muh. Amin Atmadja, Linda Stefanie Atrika, Iriani Aziz, Ahmad Amirul Badiaraja, Panji Handoko Bagaskoro, Muhammad Cahyo Bambang Ismanto Bambang Suteng Sulasmono Baso Madiong Basri Oner Basri, Muhammad Reskiawan Basri, Nurwana Basron, Basron Bilad, Muhammad Roil Br Bukit, Rosmeri Buchari Lapau Budhi Utami Chang, Chun-Yen Choirunisa', Nindiana Choirunisa, Nindiana Cifebrima Suyastri Davianata, Anggi Eka Deny Setiawan Desiwantara, Desiwantara Dewi, Desilia Purnama Dhaniel Syam Dina Maulina Dini, Arini Taufiqa Dityana, Achmad Muzakky Djamin, Djamin Dominggus Rumahlatu Dwi Ari Budiretnani Dwi Candra Setiawan Dwi Irawan Dwi Listyorini Dwi Nando, M. Wicky Dwi, Ahmad Een Endasari Endang Dwi Wahyuni Endang Uliyanti Ericka Darmawan Evi Veronica Evilia, Wida Fahmi, M Iqbal Najib Fahmi, Muhammad Iqbal Najib Fahriza, M Raffi Fahriza, M. Raffi Faidzin, Ilham Fajrin, Firman Al Farid, Andi Muhammad Miftah Fatiha, Emilda Sinar Fatun Fauzi Ahmad Muda Febblina Daryanes Febriyanti, Beby Dwi Fidausi, Zahra Jannatul Firdaus Firdaus Fitria Idham Chalid Frida Kunti Setiowati Furisanda, Muhammad Ferdian Galih Prasetyo, Fitra GUSTI IRYA ICHRIANI, GUSTI IRYA Haerudin, Muhamad Hamid, Abd. Haris Hamzah Taba, Hamzah Harahap, Yuri Warda Hardiani, Afifah Novita Harjoyo, Harjoyo Hasanah, Ade Uswatun Hastin Ernawati Nur Chusnul Chotimah Hayatillah, Syifa Hayuana, Wachidah Hendra Susanto Heni Natalia Aritonang Herawati Susilo Herawati, Elysabet Hermansyah Hermansyah Hermansyah Hermansyah Hersiyah, Hersiyah Heru Kuswantoro Hesti Istiqlaliyah Hidayah, Hikmah Hikmah Buroidah Hilali, Muhammad Taqiyuddin IAM, Mimien Henie Ibrahim, Nor Hasniza IDA RAHMAWATI Idham Chalid, Fitria Ihyaul Ulum Ilmi Usrotin Choiriyah Indah, Vera Finidia Indah, Vera Finindia Insani, Gilang Taufan Insyasiska, Dewi Intan Nurnilam Irawan, M. Lani Ira Iriani, Atrika Irvan Arif Kurniawan IRWAN WIJAYA Iskandar, Dalmy Istamar Syamsuri, Istamar Istiqlaliyah, Hesty Iswati, Nunung Jannah Hamzah, Andi Mursyidatul Jannah, Syindi Nur Jaya, Herdi Wisman Jumroh, Jumroh Kamar, Nurul Karomah, Sinta Khabibatuni’mah, Retno Kharomah, Sindi Kharomah, Sinta Kuncahyono Kuncahyono Kurnia, Rahma Fika Kurniaty, Irna Kushendar, Deden Hadi Kusmahardhika, Noviansyah Kusmiyati Kusmiyati Kusumajaya, Hendra Laili, Rusdi Laras Sitoayu Legista, Legista Lestari, Anisa Lestari, Delfiazi Puji Lestari, Kurnia Dwi Lodya Sesriyani Luh Putu Ratna Sundari Luthfie, Ocha Mardhina Maftuchah, M Maghfiroh, Hidayati Maghfiroh, Kalimatul Mahendra, Galih Angga Mahmudah, Nur Aini Majid, A'a Imam Malau, Reghita Claudia MARWAN MAS Masiyah Kholmi Mau, Angela Marisa Maula, Mimchatul Maulidiyah, Alfatihatih Mazarina Devi Meliala, Juli Elisabet Mayen br Melianda, Rita Miftahussa?adiah, Miftahussa?adiah Mitra Mitra Mochammad Imron Awalludin Moh Jazuli, Moh Mokh Sholihul Hadi MS Kurniawan, MS Mu'amar, Mu'amar Mufida, Imroatun Mufidah, Imraatul Muhammad Rivai Muhammad Saefi Muhammad Syamsussabri Muhammad Yazid Muhammad Zalnur Muharni, Andi Mujiyono Wiryotinoyo Muklis, Moh Munzil Murtiyoko, Heri Nadzifah, Bintang Khoirun Nasir, Darmae Nasution, Surya Anisah Nearti, Yuwinti Nina Yuslaini Ningsih, Ruri Puspita Nisa’, Ana Fitroyun Noer Arista, Irsya Julia Nugraheni, Yunita Fitri Nur Cahyo Nur Cholidah, Nur Nur Ducha Nur Ismirawati, Nur Nurbiyanti, Siti Ayu Nurfaradilla, Maulidya Nurfatimah, Diah Oemar, Oesin Oktarina, Serly Okvitasari, Astri Rino Page, Susan E. Pakpahan, Enni Halimatussa'diyah Pandiangan, Meldriany Panjaitan, Jessy Okctarina Panupesi, Hadinnupan Patty, Edison F.J. Permana, Putut Said Pertiwi , Ananda Abdi Dwi Poppy Rahmatika Primandiri PRASETYAWAN, ENGGAR Pratama, Adhitya Agustian Pratama, Anggi Tias Pratama, M. Yoga Jusri Prayogi, Saiful Purba, Arna Fransisca Millyanti PURWANTI PURWANTI Puspitasari, Dyne Rizki Putra Prabujaya, Sena Putra, Trisca Relanda Putri Melynia Kusuma Dewi Putri, Bella Eka Putri, Elvira Gustia Rabiatul Adawiyah Rafalita, Alifiea Naura Rahayuningsih, Sri Endang Agustina Rahma Indah, Nur Rahma Rahma Rahman, Fatchur Rahmat Hidayat Rahmat Saleh Rahmawati Budi Mulyani Ramadhan, Daffa Ramadhan, M. M. Ramadhan, Muhamad Justitia Ramadhan, Ricko Bintang Ramadhani, Fidya Puji Ramadhani, Nur Rizkiyah Ramdhani, Andi Rapael Ginting Ratna Yulinda Ratnapuri, Adisti Ravyanda, Mohammad Gusti Rawe, Nining Sahara H A Rika Melati Risky Aswi R, Risky Risman Risman Rohmatika, Fina Roidah Affifah, Jihan RR. Ella Evrita Hestiandari Ruben Tinting Sirenden Rukka, Usmawaty Rukka Ruslan Renggong RUSMAINI, RUSMAINI Sahyuni, Muslimah Said, Alfia Saiful Anwar Salam, Badru Saleh, Hatta. M. Salwa, Nur Fadhila Rasyida Samosir, Tetti Sangur, Kristin Sanjaya, Syamsul Agus Santoso, Mohamad Wahyu Erwin Saputri, *Novitasari Agus Saragih, Osi Karina Sarah, Nani Nuraeni Sarah, Nani Nuraini Sari, Feni Huspita Sari, Mella Mutika Sayyidati, Nuraida Sentot Kusairi Septiyani, Firgianita Setiawan, I Ketut Oka Sherliana, Ferra Sholihah, Mar'atus Sibagariang, Eva Ellya Sihombing, Rachel Raselia Sinta, Atifa Batara Siregar, Hesti Despita Siswandi, R Dede Siswoyo, Mohammad Brilliyantno Putra Siti Nurjanah Sitoresmi Prabaningtyas Sitorus, Mido Ester Sitti Saenab, Sitti Soaloon Sinaga Soewarto Hardhienata Sofia Ery Rahayu Sri Rahayu Lestari Sri Susanti Sri Wahjuni Latifah Sri Wahyuni Sriani Steven ANTHONY Subianto, Pratiwi Sudaryono Sudaryono Sueb Sugiyarto Sugiyarto Sugiyono . Sujito Sujito Sulistiono Sulistiyanto, Yustinus Sulistiyowati, Tutut Indah Sulistyowati, Ika Sumarji, Siti Aminah Sumarji, Siti Aminah Suminar, Ratna Sunaryo, Widodo Supriati, Lilies Suprihatin Suprihatin Susanto, Putri Ragillia Susi Kresnatita Susilo, Suhiro Wongso Susriyati Mahanal Sustiyah Sustiyah Sutinah Sutinah Syaban Zulfiqar, Ahmad Syafiyah, Farihatus Sholihatus Syamsiar, Syamsiar Syaputra, Hadi Syauqi, Taufiq Ahmad Tabitha Sri Hartati Wulandari Tamsanumajar, Erwin Theo, Deli Titi Mutiara Kiranawati tiyah, Sus Todung Donald Aposan Silalahi Tri Andri Setiawan, Tri Andri Tri Kuncoro Ubaidillah Ubaidillah Uda, Saritha Kittie Ummu Habibah, Ummu Upton, Caroline Utami Sri Hastuti Utami, Lies Utomo, Leonardo Kir Vera Amelia Vetrani Asie , Kambang Wahid, Nurul Bahiyah Binti Abd Waliah, Siti Waluyo Waluyo Wardana, Putri Warman, Adi Tiya Waro, Khoyril Wijantri Kusumadati Windaningsih, Windaningsih Wisanti Wisanti WULANDARI Yanti, Sinta Dewi Yaqin, Lalu Nurul Yayi Suryo Prabandari Yayuk Mulyati Yeni, Gusnita Yuanita, Dyta Yulianti, Eka Nova Yulita Pujilestari Yuniarti Yuniarti Yustika, Mayang Yusuf, Mohammad Iskandar Zahara, Jihan Nabila Zahra Firdaus Zahra, Amelia Sakhiatuz Zahra, Fiqih Zahrah, Natasya Adiba Zenia Lutfi Kurniawati, Zenia Lutfi Zulfendri Zulfendri Zulkifli Makkawaru