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All Journal RELEVAN : Jurnal Riset Akuntansi AKRUAL : Jurnal Akuntansi dan Keuangan`
Sari Mujiani
Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah
Economics, Econometrics & Finance Education Other

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SUSTAINABILITY REPORT DISCLOSURE: A GOOD CORPORATE GOVERNANCE MECHANISM Sari Mujiani; Juardi; Ainun Nadhifah
RELEVAN : Jurnal Riset Akuntansi Vol 1 No 2 (2021): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.515 KB) | DOI: 10.35814/relevan.v1i2.2256

Abstract

A sustainability report is a document that provides internal and external stakeholders with corporate responsibility reports on social, economic, and environmental aspects of an organization's or company's success in order to achieve sustainable growth. The aim of this analysis is to see how good corporate governance affects sustainability reports. Institutional ownership, an independent board of commissioners, and an audit committee are the study's independent variables. A quantitative analysis approach was used in this study. The sample was taken using a technique known as purposive sampling. The sample used in this study is a legitimate company listed on the Indonesia Stock Exchange that publishes sustainability and financial reports on a regular basis for the 2016-2018 period, with a total of 16 firms. Institutional ownership and the audit committee had a positive impact on the sustainability study, according to the findings. The sustainability report has no impact on the independent board of commissioners. These findings suggest that the presence of an independent board of commissioners has had no substantial impact on the company's decision to disclose its sustainability report.
Perbandingan Penilaian Kinerja Reksadana Saham Konvensional dan Syariah Dengan Metode Treynor dan Sharpe Sari Mujiani; Rizki Sakinah
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i1.1004

Abstract

Mutual Fund's performance is very good if able to provide a higher-level rate of return and reduce risk, and will be better performance as a market of comparison (benchmark). This research aims to provide comparison performance conventional mutual fund shares and mutual fund shares shari'a in Indonesia. There are 48 conventional mutual fund shares and 7 mutual fund shares shari'a is sample research. Samples taking method used is purposive sampling. Types of this research is descriptive quantitative by using this method Treynor and Sharpe. The type of data that is used is secondary data (NAV) that to sample is data 2012 until 2014. Analysis techniques that the used data is Independent Samples T-test. Mutual Fund shares have good performance when more than the ratio Treynor and Sharpe, the better performance mutual fund shares. The result of this research is that there is no difference between performance conventional mutual fund shares with the performance (IHSG) using the market Treynor method with the values the significance > a (0.367 > 0.05) and Sharpe (0.820 > 0.05). To performance mutual fund shares shari'a, there is no difference by using this method Treynor > a (0.703 > 0.05) while Sharpe there are differences that significantly between performance shari'a mutual fund shares with the performance market (JII) to the significance < a (0.006 < 0.05). While there are no differences between performance mutual fund shares with conventional shari'a mutual fund use methods Treynor > a (0.499 > 0.05) and Sharpe (0.112 > 0.05). Mutual fund shares And conventional better (outperformance) of mutual fund shares shari'a
Perancangan dan Penerapan Sistem Informasi Akuntansi Berbasis Website Pada Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi’iyah Sari Mujiani; Khoirunnisa Mardhiyah
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v1i2.1020

Abstract

The purpose from this study is to create web-based accounting information system for administration matter in Faculty of Economy, Islamic University As-Syafi’iyah.In such way, with the creation of web-based accounting information system, it could give a good influence for administration matter in minimizing the error and also optimizing the administration activity. The web-based accounting information system includes the revenue cycle and expenditure cycle. Method used in analyzing the data is descriptive analytical study. The data are gained from interview and observation. Prototype approach is used for the system advancing method. The outcome of this study shows that web-based accounting information system could help in optimizing the administration activity and help to cope the drawback which happens in manual system
UKURAN PERUSAHAAN SEBAGAI PEMODERASI FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS Sari Mujiani; Wahyu Jum’atul
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v2i2.1269

Abstract

This Purpose of this study aims to examine the effect of Profitability, Leverage and Liquidity on financial distress with firm size as Moderating in Transportation sub sector companies listed on the Indonesia Stock Exchange in 2015-2019. The population of this study includes all transportation sub-sector companies that have negative profits for 2 consecutive years between 2015-2019. The results of this study indicate that: (1) Profitability has a negative effect on the occurrence of financial distress. (2) Leverage has no effect on the occurrence of financial distress. (3) Liquidity has a negative effect on the occurrence of financial distress. (4) Profitability which is moderated through company size influences and strengthens financial distress. (5) Leverage moderated through company size does not affect financial distress. (6) Liquidity moderated through company size influences and strengthens financial distress
Co-Authors Ainun Nadhifah Juardi Khoirunnisa Mardhiyah Rizki Sakinah Wahyu Jum’atul