Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

5.909

P-Index

This Author published in this journals

All Journal AKUNTABILITAS Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi dan Keuangan The Accounting Journal of Binaniaga Jurnal Akuntansi International Journal of Supply Chain Management SULUH: Jurnal Abdimas JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Manajemen Bulletin of Counseling and Psychotherapy Open Access Indonesia Journal of Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Open Access Indonesia Journal of Social Sciences JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA International Journal of Advanced Multidisciplinary Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Umat Media Ilmiah Akuntansi Ranah Research : Journal of Multidisciplinary Research and Development INQUISITIVE: International Journal of Eonomic Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Nusantara Journal of Multidisciplinary Science Jurnal Penelitian Pendidikan Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting Atestasi : Jurnal Ilmiah Akuntansi

Istianingsih Sastrodiharjo, Istianingsih

Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya, Jakarta

Author-ID : 4381252

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Transportation Other

Published : 58 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN ASET PERUSAHAAN ASURANSI JIWA NON SYARIAH DI INDONESIA Istianingsih Sastrodiharjo; I Putu Sutama
Akuntabilitas Vol 8, No 1 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v8i1.2759

The development of life insurance in Indonesia is quite slow compared to otherfinancial industry. This study was conducted to examine the factors that influence the growthof asset of non-life insurance shariah company in Indonesia for the period 2004 to 2010. Thevariables tested are premium growth, capital growth, returns, claims ratio, the ratio ofacquisition costs, the cost ratio administration, the type of capital, and the amount of capital.The sample used in this study is a life insurance company during the study period of 2004 to2010. The data analysis technique used is multiple linear regressions. The results of theanalysis prove that premium growth, capital growth, returns, claims ratios, and types ofcapital affect the growth of the life insurance company's assets. While the acquisition costratio, the ratio of administrative costs and the amount of capital do not significantly influencethe growth of assets of life insurance companies in IndonesiaDOI: 10.15408/akt.v8i1.2759

DETECTION EARNINGS MANAGEMENT by DEFERRED TAX EXPENSE and FIRM CHARACTERISTIC Kisno Kisno; Istianingsih Istianingsih
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract This study aimed to examine the effect of deferred tax expense and the Firm characteristics in a proxy with ROA and leverage to earnings management.The data is analyzed secondary data research company manufacturing year period 2011- 2013. From a population of 426 got 45 samples obtained by using purpose sampling. The analytical method used is multiple linear regression.Statistical test results showed that partially: 1). Deferred tax expense have possitive anda significant effect on Earning management. 2). Characteristics of the company in a proxy by ROA no impact on earnings management. 3). Characteristics of the company in a Proxy by leverage have positive and significant impact on earnings management. Keywords: Earnings Management, deferred tax expenses, ROA, Leverage Abstrak Penelitian ini bertujuan untuk menguji pengaruh beban pajak tangguhan dan karakteristik perusahaan dalam proksi dengan ROA dan leverage untuk manajemen laba. Data dianalisis sekunder data penelitian perusahaan manufaktur periode tahun 2011-2013. Dari populasi 426 mendapat 45 sampel yang diperoleh. dengan menggunakan purpose sampling. Metode analisis yang digunakan adalah regresi linier berganda. Hasil uji statistik menunjukkan bahwa secara parsial: 1). Beban pajak tangguhan berpengaruh positif dan signifikan terhadap manajemen Laba. 2). Karakteristik perusahaan dalam proksi oleh ROA tidak berdampak pada manajemen laba. 3). Karakteristik perusahaan dalam Proxy oleh leverage memiliki pengaruh positif dan signifikan terhadap manajemen laba. Kata kunci: Manajemen Laba, beban pajak tangguhan, ROA, Leverage

STUDI NEGARA ASEAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY MEDIASI PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Indra Sulistiana; Istianingsih Istianingsih
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

This research aim to analyze influence of Good Corporate Governance toTax AvoidancewithCorporate Social Responsibility Disclosure as a intervening variable(Case Study on The Association of Southeast Asian Nations(ASEAN) Countries. Technique sampling is purposive sampling. The research is conducted on the TOP 50 of Manufacturingcompaniesin The Association of Southeast Asian Nations(ASEAN) Countries (2014-2015) range of time. The estimation model being used is multiple regression analysis.The purpose of this study was to determine are Good Corporate Governancehave an influence on Tax Avoidanceand is Corporate Social Responsibility Disclosureable to mediate the relationship Good Corporate Governanceto Tax Avoidance. The study involved trivariables, which is, one dependent variable, oneindependent variables and one variable of moderation. The dependent variable in this study was Tax Avoidance. The independent variables in this study are Good Corporate Governance, and Corporate Social Responsibility Disclosureas a interveningvariable.Keywords : Good Corporate Governance, Tax Avoidance, Corporate Social Responsibility Disclosure.

THE EFFECT OF THE QUALITY MANAGEMENT SYSTEM ISO 9001:2008 AND THE CONTRIBUTION OF THE INTERNAL AUDIT UPON THE ORGANIZATIONAL PERFORMANCE AT LP3I (The Educational Education and Indonesia Professional Development) Kamilah Sa’diah; Istianingsih Istianingsih
The Accounting Journal of Binaniaga Vol 2, No 01 (2017): June 2017
Publisher : STIE Binaniaga

This research aims to determine the effect of the quality management system ISO 9001:2008 and the contribution of the internal audit upon the organizational performance. The quality management system ISO 9001:2008 has been focusing to 8 (eight) dimensions, namely customer focus, leadership, involvement of people, process approach, management system, factual approach to decision-making, mutual beneficial supplier relationship and continuous improvement. The population of this research was LP3I employees who have received the training on ISO 9001: 2008. The sampling technique used total sampling method, where the number of samples is equal to the population. Methods of data analysis using Structural Equation Modelling (SEM), with validity and reliability testing, goodness-of fit tests and hypothesis testing. The results of this research has indicated that the quality management system ISO 9001: 2008 and the contribution of the internal audit have a significant effect on the organizational performance through the operational performance. However, the contribution of the internal audit has no effect on business performance.Keywords: Quality Management System ISO 9001:2008, Structural Equation Modelling, The Contribution of the Internal Audit.

PENGARUH DIVERSIFIKASI DAN INSIDER OWNERSHIP TERHADAP CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN Istianingsih Sastrodiharjo
Jurnal Akuntansi Vol 12 No 2 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

The objective of this study is to examine the effect of diversification and insider ownership on firm value. The sample used in this study is 95 firm's annual reporting from companies listed in Jakarta Stock Exchange in 2015. Structural Equation Approach used in this study to examine the effect of diversification and the other variable together on the firm value and the corporate governance.The results of this study show that diversification significantly affects the insider ownership. Furthermore, business diversification negatively significant affects the firm value. On the other hand, I find no evidence of the effect of diversification on the corporate governance index. The result of this study is different from the previous study in another country. The different result may be caused by the different international corporate governance practice.

Impact of Corporate Governance in Supply Chain Management Istianingsih Istianingsih
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.845 KB)

Abstract— Collaborative governance plays a critical role in guiding the whole supply chain to achieve its strategic goals. This study aims to examine the impact of information provided via the disclosure of intellectual capital on the cost of equity capital. It also examines the effect of good corporate governance on the relationship between intellectual capital disclosure and supply chain. It examines firms listed on the Indonesian stock exchange for period 2013 to 2015. Data were analyzed using moderated regression analysis. Results show that intellectual capital affects the increase of cost of capital. Good corporate governance variable has significant positive effect on cost of capital. Corporate governance could serve as a determinant that influences capital expenditures by investors. The cost of capital is negatively affected by the interaction between intellectual capital disclosure index and good corporate governance. This means that the negative impact of intellectual capital disclosure index on cost of capital is negatively moderated by good corporate governance. Finally it can be concluded that supply chains face increased pressure from stakeholders to incorporate a plethora of corporate responsibility and sustainability aspects in their constituents’ business practices.

PENGARUH PELAKSANAAN ETIKA PROFESI DAN KECERDASAN EMOSIONAL TERHADAP PENGAMBILAN KEPUTUSAN AUDITOR Istianingsih Sastrodiharjo; Robertus Suraji
Jurnal Ilmiah Akuntansi dan Manajemen Vol 17 No 2 (2021): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

This study takes a sample of independent auditors who work at the Public Accountant Firm in DKI Jakarta. The type of data used is primary data with data collection methods, namely indirect interviews by submitting a questionnaire. The analytical tool used is multiple regression This study aims to analyze the effect of the implementation of professional ethics and emotional intelligence on auditors in decision making. The results of this study are expected to show that professional ethics as measured by indentensi, integrity and objectivity; general standards and accounting principles; responsibility to clients responsibility to colleagues, responsibilities and practices have a significant effect on the auditor in decision making. Emotional intelligence as measured by self-recognition, self-control, motivation, empathy and social skills significantly influence auditors in decision making. Keywords: professional ethics, emotional intelligence, decision making.

EDUKASI PEMAKAIAN PLASTIK SEBAGAI KEMASAN MAKANAN DAN MINUMAN SERTA RISIKONYA TERHADAP KESEHATAN PADA MASYARAKAT Robertus Suraji; Istianingsih
Jurnal Abdimas Ekonomi dan Bisnis (JAmEB) Vol 2 No 1 (2022): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jameb.v2i1.1083

The largest source of waste is from settlements, the composition is 75% consisting of organic waste and only 25% inorganic waste. Organic waste has been widely used as material for making compost, briquettes and biogas, but inorganic waste is still very poorly managed. Inorganic waste is very difficult to be degraded and even cannot be degraded at all by nature, therefore a very large area is needed to compensate for the production of this type of waste. The most common inorganic waste found in the community is plastic waste. In 2018 the production of plastic waste for packaging reached 925,000 tons and about 80% of it has the potential to become waste that is harmful to the environment. Exposure to additives in plastics (plasticizers) has a wide impact on health, especially for the fetus and child. Plastics are widely used as food and beverage packaging. Knowing how to choose and use the right type of plastic that will come into contact with food is important to avoid the risk of exposure to harmful chemicals in plastic. This service program aims to educate about the impact of plasticizers on health through public education programs targeted at community leaders around the Bhayangkara University, Jakarta Raya Bekasi. Education is delivered in the local language and is followed by free discussion with participants via virtual. Response analysis showed that most of the participants did not know how to use plastic properly as food and beverage packaging and did not know the classification of plastics. However, most agree that the use of plastics should be limited in food processing and that children are susceptible to the dangers of plasticizers. Educational results show a change in participant responses. It was concluded that this educational program effectively modified participants' attitudes and knowledge about the risks of using plastic in the processing and packaging of food and beverage products. Keywords: education, health, food, beverage, plastic

EDUKASI ETIKA BISNIS UNTUK PELAKU USAHA MIKRO KECIL MENENGAH (UMKM) Istianingsih; Robertus Suraji
Jurnal Abdimas Ekonomi dan Bisnis (JAmEB) Vol 2 No 1 (2022): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jameb.v2i1.1084

The purpose of this activity is that Business Ethics Education participants understand the importance of applying ethical principles in doing business, Business Ethics Education participants are willing to participate in the socialization of understanding the application of ethical principles in business and Business Ethics Education participants understand the application of ethical principles in business. The implementation method used is by way of lectures, discussions and tutorials on practical questions via Teleconference with the Online Meeting Application. The material provided includes a discussion of (1) the role of ethics in business for MSME actors, (2) Benefits in doing business for MSME actors and (3) Application of ethical principles in business for MSME actors. Keywords: Business Ethics Education, Micro, Small and Medium Enterprises (MSMEs)

Peran Strategi Bersaing Dalam Moderasi Hubungan Antara Intelektual Capital dan Nilai Perusahaan Istianingsih .
Jurnal Akuntansi Vol. 16 No. 2 (2012): May 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i2.528

Tujuan penelitian ini adalah untuk meneliti peran dan strategi bersaing sebagai vaiabel moderating dalam hubungan antara intelektual capital dan kinerja perusahaan.

Co-Authors Adelina Suryati Adelina Suryati Aditya Riyadi, Dimas Agung Setiawan Agus Dharmanto Ake Wihadanto Alnasvi, Dalfian Aloysius Harry Mukti Andrian Andrian Andrian Andrian Arfan Ikhsan, Arfan Arif Pujianto Aulia, Ismiani Baiti, Nurul Bintang Narpati Cahyadi Husadha Dewi Ratnasari Dian Sudiantini Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Fried Sinlae Handayani, Milda Hapzi Ali Hariyanto, Oda I.B Haryanto , Raden Achmad Huiser Mangalindung, Giovani I Putu Sutama Idel Eprianto Indra Sulistiana Kamilah Sa’diah Kardinah Indrianna Meutia Kardinah Indrianna Meutia Kisno Kisno Kisno Kisno Maidani, Maidani Manurung, Gerson Marinda, Nera Maulana Ibrahim, Afif Mukti, Aloysius Harry Ni Nyoman Sawitri Nurjanah Nurjanah Oda I.B Hariyanto Pangaribuan, David Parno Prasetyo, Ery Teguh Pratiwi Nila Sari Primadi Candra Susanto Qibtiyana, Mariyatul R Wisnu Prio Pamungkas Raden Achmad Haryanto Rahmadani, Meira Rely, Gilbert Restu Cinthya Ayu Riyad Goza Rahmat Robertus Suraji Rossa, Elia Saputra Hasibuan, Edi Sari , Pratiwi Nila Setiowati, Dani Pramesti Setyo Hari Wijanto Simbolon, Agustina Yohana Sugeng Suroso Titania Febiola Tri Widyastuti Tri Widyastuti Utama, Bryan Pramudya Waluyo, Ponco Wastam Wahyu Hidayat Wiwik Utami Yayan Hendayana Yoganingsih, Tutiek Zen, Agustian

Title

Found 58 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 58 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 58 Documents
Search