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Pengaruh Akuntabilitas Keuangan Daerah, Value For Money, Kejujuran, Transparansi dan Pengawasan Pemerintah Terhadap Pengelolaan Keuangan Daerah (Studi Pada Kantor Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Malang dan Kota Malang) Fadillah, Mulkan Ahmad; Sudaryanti, Dwiyani; Amin, Moh.
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 02 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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This study aims to examine the influence of regional financial accountability, value for money, honesty, transparency, and government supervision on regional financial management at the Regional Financial and Asset Agency (BKAD) in Malang Regency and Malang City. This research employed a purposive sampling method involving 71 respondents from BKAD officials. Data was analyzed using SPSS 25. The results showed that simultaneously, these variables significantly influenced regional financial management. Further analysis revealed that regional financial accountability and value for money had a positive and significant impact on regional financial management. Conversely, honesty and transparency showed a negative and significant impact. The variable of government supervision was not found to have a significant effect. These findings indicate that increased accountability and efficiency in budget utilization can improve the quality of regional financial managementKeywords: Regional financial management, financial accountability, value for money, honesty, transparency, government supervision
Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Indriyani, Devi Fajar; Sudaryanti, Dwiyani; Hariri, Hariri
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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This study aims to analyze the factors that influence the Disclosure of Corporate Social Responsibility. This research is a quantitative research with secondary data sources using annual reports and sustainability reports obtained through the official website of the Indonesia Stock Exchange (BEI) and the official website of each company.The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period, sampling using a purposive sampling technique obtained a sample of 66 companies, with the 2019-2021 period so as to obtain a total sample of 198. The data obtained will be calculated, tested and reprocessed on the hypothesis proposed using Software Statistical Product and Service Solutions (SPSS) 25 for windows.The results of the study show that Profitability, Company Size, and Leverage have a significant simultaneous effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Profitability has no effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Company Size has a positive and significant effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Leverage has no effect on the Disclosure of Social Responsibility of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period.Keywords : Profitability, company size, leverage, disclosure of corporate social responsibility
The Moderation Effect of Corporate Governance Mechanisms on The Relationship Between Capital Structure and Company Performance (Empirical Study on Insurance Companies Listed on The Indonesian Stock Exchange 2019 – 2022) Wulandari, Wike; Sudaryanti, Dwiyani; Fakhriyyah, Dewi Diah
e_Jurnal Ilmiah Riset Akuntansi Vol 13, No 01 (2024): e_Jurnal Ilmiah Riset Akuntansi
Publisher : Universitas Islam Malang

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The significance of Company Performance extends to enhancing shareholder value, boosting employee morale, solidifying industry standing, intensifying market competition, fulfilling stakeholder expectations, and adhering to regulatory standards. Enhanced performance not only elevates the prosperity of shareholders but also augments the company's overall value. This study aims to investigate the impact of Capital Structure on Company Performance, emphasizing the moderating effect of Corporate Governance mechanisms. A quantitative approach is adopted, and the research relies on secondary data obtained from the Indonesia Stock Exchange (IDX) for this correlational analysis. The analysis encompasses annual report data from financial entities within the insurance sub-sector from 2019 to 2022, incorporating 68 datasets. The selection of these samples was conducted through a purposive sampling technique. SmartPLS 3.0 was used as this investigation's analytical instrument, employing Partial Least Square (PLS) path analysis. The outcomes indicated a minimal effect of Capital Structure on Company Performance. Moreover, the research ascertained that the effect of Capital Structure, as quantified by the debt-asset ratio (DAR), on Company Performance, assessed through the Return on Assets (ROA), remains insignificant even when considering the moderating variable of Commissioner's Size. The effect of capital structure (DAR) on company performance (ROA) with board size as a moderating variable is insignificant. 4. Capital Structure (DAR) on Company Performance (ROA) with Audit Committee Size as Moderating Variable's effect is insignificant.Keywords: Corporate governance, capital structure, company performance
Pengaruh Kepemimpinan Transaksional Budaya Organisasi Dan Perilaku Inovatif Terhadap Kinerja Karyawan (Studi Pada Perusahaan Anda Jaya Situbondo) Haq, Moh. Izzul; Sudaryanti, Dwiyani; Bastomi, Mohamad
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 13 No. 01
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract The purpose of this study is to examine and elucidate the relationship between employee performance at Anda Jaya Company in Situbondo and transactional leadership, organizational culture, and innovative behavior. 33 respondents were chosen for the study sample using the saturation sampling technique. Multiple linear regression analysis was used to analyze quantitative data. Partial t-test was employed for hypothesis testing. The findings indicated that, at least in part, innovative behavior has a significant negative impact on employee performance in the company, organizational culture has a significant negative impact on employee performance, and transactional leadership has a significant positive impact. Keywords : Transactional Leadership, Organizational Culture, Innovative Behavior, and Employee Performance
Analisis Pengaruh Motivasi Kerja, Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Perangkat Desa Di Kecamatan Gondang Kabupaten Bojonegoro Saputri, Olivia Nathasa Novy; Sudaryanti, Dwiyani; Amin, Muhammad Sirojuddin
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 13 No. 01
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract This study aims to analyze the effect of work motivation, work discipline and work environment on the performance of village officials in Gondang District, Bojonegoro Regency. The data source of this research is primary data obtained from the time of distributing questionnaires to Village Apparatus in Gondang District and with a sample size of 87 respondents using saturated sample technique. The data analysis method uses multiple linear regression analysis with classical assumption tests and hypothesis testing. The results showed: (1) work motivation simultaneously has a positive and significant effect on the performance of village officials in Gondang Subdistrict, (2) work discipline simultaneously has a positive and significant effect on the performance of Village Officials in Gondang Subdistrict, (3) the work environment partially has an insignificant effect on the performance of Village officials in Gondang Subdistrict. Keywords: Work Motivation, Work Discipline, Work Environment, Employee Performance.
Pengaruh E-service quality, Product quality, dan Consumer trust Terhadap Buying decision Paket Premium Pada Aplikasi Spotify Farhana, Nur Zaidah; Sudaryanti, Dwiyani; Amin, Muhammad Sirojuddin
E-JRM : Elektronik Jurnal Riset Manajemen E-JRM : Elektronik Jurnal Riset Manajemen Vol. 13 No. 01
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract This study aims to identify the effect of E-service quality, Product quality and Consumer trust on Buying decisions for premium packages on the Spotify application. This type of research uses a quantitative approach. The population in this study were users of the Spotify premium Spotify application in Malang City. The sampling technique used purposive sampling with a sample of 75 respondents. The data was obtained from a questionnaire using a Likert scale. This research data analysis uses multiple linear regression analysis. This research contributes to understanding the factors that influence purchasing decisions for premium packages in the Spotify application. The results of this study are E-service quality and Product quality have an effect on Buying decisions partially, while Consumer trust has no partial effect. Simultaneously E-service quality, Product quality and Consumer trust have an effect on Buying decisions for premium packages in the Spotify application. Keywords: Buying Decision, E-Service Quality, Product Quality, And Consumer Trust
PENGUATAN PEREKONOMIAN KELUARGA MELALUI EDUKASI PENGELOLAAN KEUANGAN RUMAH TANGGA Sholehuddin, Sulton; Bastomi, Mohamad; Sudaryanti, Dwiyani
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 6 (2023): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i6.17576

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Abstrak: Peran seorang ibu dalam rumah tangga sudah selayaknya seperti manajer dalam perusahaan. Ibu rumah tangga yang tidak memiliki kemampuan dalam mengelola keuangan keluarga berakibat pada perilaku konsumtif. Ketidakmampuan ibu rumah tangga dalam menyusun perencanaan keuangan ke dalam sebuah anggaran belanja akan berdampak pada pemborosan. Keluarga sejahtera dapat diwujudkan dengan pengelolaan keuangan rumah tangga yang baik. Program pengabdian masyarakat diusulkan untuk memberikan solusi agar karyawan memiliki keterampilan dan keahlian terkait pengalokasian pendapatan keluarga. Kemampuan tidak hanya pada pengelolaan alokasi konsumtif, tapi juga pada alokasi tabungan, investasi, dan transaksi yang efisien. Program dilaksanakan dengan menggunakan metode sosialisasi, edukasi, pelatihan, dan pendampingan yang melibatkan 50 orang karyawan perempuan Khayrscarf. Dengan menggunakan Teknik analisis deskriptif dengan persentase, diperoleh Hasil pelaksanaan program menunjukkan 40 dari 50 karyawan atau sebesar 80% mengalami peningkatan pemahaman dan kemampuan dalam pengelolaan keuangan antara lain penyusunan laporan keuangan dan anggaran belanja rumah tangga, serta keterampilan strategi belanja secara efisien.Abstract: The role of a mother in the household is like a manager in a company. Housewives who do not have the ability to manage family finances result in consumptive behavior. The inability of housewives to compile financial planning into a budget will have an impact on waste. Prosperous families can be realized with good household financial management. The community service program is proposed to provide a solution so that employees have skills and expertise related to allocating family income. Ability not only in managing consumptive allocations, but also in efficient allocation of savings, investments and transactions. The program was implemented using socialization, education, training and mentoring methods involving 50 Khayrscarf female employees. By using descriptive analysis techniques with percentages, the results of program implementation showed that 80% of employees experienced increased understanding and ability in financial management, including preparing financial reports and household budgets, as well as efficient shopping strategy skills.
Pencegahan Fraud Pada Karyawan BMT Syariah Jatim Melalui Pendekatan Pengendalian Sistem Internal Dan Kesesuaian Kompensasi Dengan Religiusitas Sebagai Variabel Moderasi Amarta Fasa, Mochamad; Sudaryanti, Dwiyani; Hidayah, Nur
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 1 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i1.3078

Abstract

The purpose of this research is to analyze the influence of internal system control (X1) on fraud prevention (Y), analyze the influence of compensation suitability (X2) on fraud prevention (Y), analyze the influence of religiosity (Z) which can strengthen the influence of internal system control (X1). on fraud prevention (Y), Analyzing the influence of religiosity (Z) can strengthen the influence of compensation suitability (X2) on fraud prevention (Y). The type of research used in this research is explanatory, where the influence between certain variables through hypothesis testing is explained in detail. The primary data source in this research was obtained directly from BMT Syariah East Java employees through a questionnaire containing closed statements. Researchers selected all branch office employees as members of the research population starting from branch heads, remedial officers, account officers, savings and financing account officers, along with tellers. It is the employees at the branch who are considered to be at greatest risk of fraud, because they can have direct contact with customers, both for savings and financing transactions. From research data to testing, it shows that internal system control (X1) does not have a significant negative effect on fraud (Y) in BMT Syariah East Java employees, Compensation suitability (X2) has a negative and significant effect on fraud (Y) in East Java BMT Syariah employees, Religiosity ( Z) is unable to strengthen the negative influence of internal system control (X1) on fraud (Y) on East Java BMT Syariah employees, Religiosity (Z) is unable to strengthen the negative influence of compensation suitability (X2) on fraud (Y) on East Java BMT Syariah employees.
From pandemic uncertainty to economic recovery: Does investor sentiment still matter for stock returns? Sudaryanti, Dwiyani; Mohamad Bastomi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 1 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i1.19153

Abstract

The relationship between investor sentiment and market dynamics is a highly intriguing research topic for both academics and the financial industry. By using Spearman rank correlation analysis, this paper aims to explore investors’ decision-making behavior (rational and irrational) on stock returns during and after the COVID-19 outbreak. While irrational factors of the study were measured by the Google Search Volume Index and trading volume, rational factors were measured by profitability and size. The study used three different characteristics of subsectors manufacturing industry namely Food and Beverage, Pharmacy, and Cigarettes that are listed in the Indonesia Stock Market. To the best of our knowledge, our study is the first to examine and compare the level of rationality of investors in a wide range of industries and sectors during and after the COVID-19 pandemic. Our finding supports the notion that both sentiments have an effect on stock returns indicating that cognitions, emotions, and the noise of traders still have an impact on the market. While overall rational sentiment has a more significant correlation with stock returns during the economic recovery phase, there was a highly significant correlation between irrational factors and stock returns during pandemic uncertainty conditions. Moreover, investors tend to be irrational and overreact when making investment decisions in Cigarette sectors during the COVID-19 pandemic. In contrast, after the pandemic, the correlation of rational sentiment of investors toward the Pharmacy industry is still higher than others.
The influence of islamic capital market literacy toward intention to invest in islamic capital market: Does risk perception mediate the relationship? Bastomi, Mohamad; Sudaryanti, Dwiyani
Journal of Accounting and Investment Vol 25, No 1: January 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i1.19630

Abstract

Research aims: This study was motivated by the limited study on the Islamic capital market, mainly in the behavioral finance field. Moreover, the incongruity findings in prior research investigations suggest additional exploration to elucidate the correlation between literacy and investing intention. This study, therefore, aims to clarify financial literacy roles in investment intention as mediated by risk perception. Specifically, the effect of Islamic capital market literacy on the intention to invest in the Islamic capital market was scrutinized.Design/Methodology/Approach: The present study employed quantitative methodology to address the issue under investigation. The study's sample was comprised of 200 respondents from the Generation Z investor population residing in Malang City. The research instrument used a set of seven Likert scales. The present study also utilized Partial Least Squares Structural Equation Modelling (PLS-SEM) for data analysis.Research findings: The research findings uncovered that Islamic capital market literacy affected risk perception and investment intention, and risk perception had a direct effect on investment intention. In addition, risk perception also successfully mediated the effect of capital market literacy on Gen Z's investment intention in the Islamic capital market.Theoretical contribution/Originality: This research has made a valuable contribution to the existing body of Islamic capital market literature, which has received limited attention. The research highlights the significance of Islamic capital literacy and establishes a favorable perspective of risk as a practical aspect. The results also have valuable input for the government in developing policies that promote increased involvement of young individuals in investing activities by enhancing literacy levels. Practitioner/Policy implication: The research highlights the significance of establishing a favourable perspective of risk as a practical aspect. The results of this study can be a helpful asset for governmental organisations seeking to develop policies that promote increased involvement of young individuals in investing activities by enhancing literacy levels. Research limitation/Implication: Nevertheless, one problem identified in this study is the lack of differentiation between respondents based on their level of literacy and the duration of their engagement. This aspect holds significant importance in influencing an individual's perception of risk.
Co-Authors Abaida Zuhri Adam Dharma Syahputra Adhelya Ludfy Pratiwi Agnia Fadillah Agus Salim Ahmad Faiz Falahudin Ahmad Khoirul Imaduddin Ainiyah, Zahrotul Aldo Gumelang Wibiandika Alifiah Salsabilah Allya Dewi Listyani Amarta Fasa, Mochamad Amin, Muhammad Sirojuddin Andi Oktavian Rachmadi Anggrainy, Devy Anisa Putri Annisa Dinar Anwar, Siti Aminah Arifin, Agus Zaenal Arista Fauzi Kartika Sari Arum Alphinia Arumdhani Al’azhmi Asril Ainun Atiqoh, Nihaya Nazilatul Basalamah, Muhammad Ridwan Bastomi, Mohamad Bela Safira Bhubha, Umi Kalsum Bukhori, Mochamad de Araújo, Deonisio Jeremias Catedralino Soares Dedi Mizwar Umar Delly Isnatani Dalove Setyantoro Deonisio Jeremias Catedralino Soares de Araújo Devi Fajar Indriyani DEWI DIAH FAKHRIYYAH Dhuratun Nuskha Dicky Pratama Putra Dina Karima Dina Riski Hartanti Dinar, Annisa Dwi Atika Santya Putri Dwi Shindi Syafriyanti Dwi Wulandari Eka Putri Wahyuningtyas Eka Susi Indriani Endang Purnama Sari Enggal, Tria Warsa Era Perdana Erfan Efendi Erika Dwi Rahmawati Erin Yuniar Evi Lamitasari Fadillah, Mulkan Ahmad Fahruddin Angga Pradana Farhan Alif Wahyudi Farhana, Nur Zaidah Fathun Ni'am Dwi Syahputra Fathun Ni'am Dwi Syahputra Fauziah, Novita Wahyu Febriati Sari Fikiruddin, Ahmad Firman Rizki Subakhtiar Fitri Ayu Lestari Fitri Hidayah, Ratna Gadis Ananda Galuh Nilam Kusuma Wardani Hadi Sunaryo Handika, Mellisa Fitri Dwi Haq, Moh. Izzul Hariri Hariri Hariri, Hariri Hariri, Hariri Harun Al Rasyid Harun Alrasyid Hidayah, Ratna Fitri Hidayati, Irma Ida Rosinta Ika Zahrotul Jannah Ikbal Hallan Ibrahim Indah Putri Indani Indara Handayani Indriyani, Devi Fajar Intan Kartikawati Ulfa Irawan, Mauladen Irma Hidayati Irma Hidayati Irsyad, Abdilah Ita Athia Jeni Susyanti Jihan Rambu Salsabila Jumrotul Hafifah Junaidi Junaidi Junaidi Junaidi Junaidi Junaidi Kapsir, Kapsir Karina Oktavia Khofifah Khofifah Kirana Yuri Aprilia Maharani Dewi Lailatul Mufidah Laksono, Heyin Krida Latifah Hanum Lavita Safitri Ramadhany Laylati Alifatul Mutmainah Lestari, Peni Dwi Lingga Aprilia Putri Yuana Lisa Mariantini Lutfiyah Lutfiyah Luthfiana, Nuria M. Afani Almaarif M. Agus Salim M. Bayu Rayhan M. Cholid Mawardi Maryani Sabtu Maslichah, Maslichah Maulana, Moh Irham Maulidah Faradina Meitria Syahadatina Noor Mellisa Fitri Dwi Handika Mifta Khairin Novi Miftakhul Ayu Anggraeni Mirza Febi Andriani Moch. Farid Afandi Moh Adieb Ainur Rohim Moh Farizan Thoriq Moh. Amin Mohamad Bastomi Mohammad Bukhori Mufarohah, Risma Muhamad Alam Subayin Muhammad Alifuddin Radinahdi Yamashida Muhammad Syahril Ramadhan Muhammad Ulul Azmi Musthofa Kamal Al Firdausi Nadya Danah Sabbita Nafa Risky Lestariwati Nafida Hilda Ramadhani Naharani, Vivin Nailiatul Virohiyyatun Ni’mah Nayong Azhaki Damayanti Nihaya Nazilatul Atiqoh Niken Widya Ningrum Nirwana, Lintang Fajar Noor Shodiq Askandar Normalasari Normalasari Novaya Eky Aidha Pravitasari Novia'atul Aullah Novita Wahyu Fauziah Nur Aidi Indana Nur Diana Nur Diana Nur Diana Nur Hasanah Nur Hidayah Nur Hidayati Nurfaidah Nurfaidah Nurfaindah Lestari Nurhajati , Nurhajati Nurhayati Nurhayati Nurhidayah Nurhidayah Nurhidayah Nurhidayatul Fitri Nuriyah Trisna Parawangsa Nuzumi, Aminah Panetep Bagus Samudra Peni Dwi Lestari Prasetyo, Aditya Dwi Putri Anggraini Putri Nabilah Putri, Selvia Sulaksana Andi Putri, Via Karina Qonita Rizka Baidowi Rachmadi, Andi Oktavian Ramadhani, Nafida Hilda Ramadhani, Nuraulia Rizky Ratieh Aldela Megaayu I Redy Arbiansyah Reynaldi Aziz Rifaldi, Mochammad Rifatul Waasiah Rintan Nurulita Arofi Risma Mufarohah Risna Cahya Wijayanti Riyadi, Nurman Rochana, Tiva Rohma, Nadia Nor Rr. Febriyanti Arya Kinasih Sadiyah, Chalimatu Sal Sabila, Asa Aisyi Salim, M. Agus Saputri, Olivia Nathasa Novy Sari, Nadia Amelia Pratiya Selva Fersa Sonia Setyantoro, Delly Isnatani Dalove Shafaratin Nurul Hasanah Shinta Puspitarini Siti Aminah Anwar Siti Asiyah Siti Asiyah Siti Jainab Lukfiatih Bugis Slamet Hariyadi Sri Wahyuningsih Sugiarto Abdullah Suharti Ningrum Sulton Sholehuddin, Sulton Susanti, Diva Dwi Syahrial Shaddiq Syamsiar, Syamsiar Teddy Briand Samudra Titian Khairat Tria Warsa Enggal Ulfa Kasanatul Munawaroh Umi Kalsum Bhubha Umi Nandiroh Veri Rahardian Via Karina Putri Via Krismawati Wahyuningtyas, Nanik Winda Armeinita Wulandari Wulandari, Wike Yosevin Riana Yuni Susanti Ziadatul Inshiroh Ziaratussausan B.P Zidni Karima Zukhruf Dinnisa'Ul Furqana