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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ekonomi Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Policy & Governance Review Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Jurnal Ekonomi dan Bisnis al-Uqud : Journal of Islamic Economics JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JURNAL MANAJEMEN BISNIS Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) JOURNAL OF COMMUNITY MEDICINE AND PUBLIC HEALTH RESEARCH Narra J Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) International Journal of Economics, Management and Accounting Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah
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Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
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PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN Putra, Robby Hartono; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 8 (2017)
Publisher : STIESIA

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Abstract

ABSTRACTThis research is conducted in order to obtain empirical evidence about the influence of corporate governance tothe financial performance. The population is all banking companies which are listed in Indonesia Stock Exchangein 2013-2015 periods. Based on the result of the purposive sampling method, 16 companies have been selected assamples. The analysis instruments are multiple regressions statistics in which the dependent variable is thefinancial performance (return on assets), and the independent variables are board of directors, audit committee,managerial ownership, institutional ownership. The result of the model feasibility research indicates thatcorporate governance which is proxy by board of directors, audit committee, managerial ownership, institutionalownership give positive influence to the financial performance of banking companies. The result of partial test ort test shows that the board of directors, audit committee, managerial ownership give positive influence to thefinancial performance of banking companies, Meanwhile the institutional ownership gives negative influence tothe financial performance of banking companies.Keywords: Board of directors, audit committee, managerial ownership, institutional ownership, financialperformance.
PENGARUH PEMBIAYAAN SYARIAH PADA BANK MUAMALAT DAN BANK BRI SYARIAH TERHADAP LIKUIDITAS Retnowati, Candra; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 9 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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The purpose of this research is to test the influence of murabahah finance, istishna, ijarah, mudharabah and musyarakah finances to the to the liquidity at Bank Muamalat Indonesia (BMI) and BRI Syariah Bank (in 2009-2014 periods). The method has been done by using desciptive qualitative which is meat to get the description how great the influence of murabahah, istishna, ijarah, mudharabah and musyarakah finances to the liquidity on the Bank Muamalat Indonesia (BMI) and BRI Syariah Bank. The data collection has been done by using secondary data which has been obtained from the quarterly financial statements which have been published by each syariah banks which have been selected as samples throuhg each banking website.It has been found from the result of the research which is based on the model feasibility (godness of fit test) that murabahah finance, istishna, ijarah, mudharabah, and musyarakah have significant influence to the liquidity with its significance value is 0.000. The significance test (t test) shows that there are 4 variabels which have positive and significant influence to the liqudity, i.e.: murabahah finance, istishna, mudharbah and musyarakah variables. Meanwhile, the remaining 1 variable is ijarah does not have any significant and negative influence to the liquidity of Bank Muamalat Indonesia (BMI) and BRI Syariah Bank. Keywords : Islamic Financing, Liquidity, Hypothesis Testing.
SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN DAN PASAR Safitri, Dian Anggraeni; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 4 (2015)
Publisher : STIESIA

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This research is meant to find out the influence of the disclosure of sustainability report to the financial performance and market. The objects of the research are 10 companies which have published the sustainability report and incorporated in the IDX (Indonesia Stock Exchange) in 2011-2013 periods. The sample collection technique has been done by using purposive sampling method. The dependent variable is financial performance which is measured by using return on asset (ROA) and current ratio, as well as market performance which is measured by using Tobin’s Q. meanwhile, the independent variable is the SRDI. The data analysis technique has been done by using descriptive analysis technique; the hypothesis test has been done by using the manova. Based on the result of Between-Subject Effect test, the first hypothesis states that the disclosure of sustainability report has positive influence to the financial performance is accepted by its significance 0.049 on the proxy of return on asset (ROA), and 0.043 on the proxy of current ratio, the second hypothesis states that the disclosure of sustainability report has positive influence to the performance of market is accepted with its significance 0.046. Keywords: Sustainability Report, Financial Performance, Market Performance
PERANAN AUDIT INTERNAL TERHADAP KEPATUHAN STANDAR OPERASIONAL PROSEDUR (SOP) PADA PT X Wulandari, Tri; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 7 (2017)
Publisher : STIESIA

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ABSTRACTThis research’s goal is for knowing the role of internal audit to Standard Operating Procedure (SOP) in PT X, checking employee performance to reach an effective and efficient performance it is also to see the result of employee performance which its possibility doing standard operating procedure deviation had been done by the parties of internal company.This reseach is a descriptive research, done in PT X. The subject is the head of department (Internal Audit, Accounting, Financial and Credit Analyst). The object is the role of Internal Audit to standard operating procedure obeisance. The datas collecting techniques are interview and documentation. Research analyze technique is qualitatif analyze by using primary and secondary data. The result of this research shows that the role of internal audit to standar operasional procedure obeisance of PT X is very important. It can be seen by employee performance already good enaugh in doing their duties and function given by the company. In other hand at a new education year, happen some cancelled jobs on such kind of parts as maintenance and administration. It is showed by audit result gound that shows some system and procedure deviation caused by the lack of company documents checking.Keywords : Internal Audit, Standard Operating Procedure, Performance
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK Hidayati, Nurul; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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This research is aimed to find out the influence of Corporate Social Responsibility (CSR) and goodcorporate governance (independent commissioners, audit committees, audit quality) to the corporate taxavoidance. The research samples are 11 multinational companies manufacturing sector which are listed inIndonesia Stock Exchange (IDX) with 44 observations and these companies have been selected by usingpurposive sampling. The data analysis in this research has been carried out by using multiple regression analysisand Corporate Social Responsibility (CSR) independent variable which is proxy by the CSRDI, the proportion ofindependent commissioners, the number of audit committee, and audit quality (PAF size) to the tax avoidancewhich is proxy by current ETR.The result of the research shows that the CSR give positive influence to the taxavoidance. It means that when the CSR level is getting high (the company conducts a lot of disclosure of socialactivities item) the tax avoidance which is carried out by the company will be high as well. It is caused by someCSR items can reduce taxable income. Meanwhile, the independent commissioner, audit committee, and auditquality do not give any influence to the tax avoidance.Keywords: Corporate social responsibility, good corporate governance, tax avoidance
DAMPAK KINERJA KEUANGAN DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Rahayu, Ernia Christy; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 3 (2015)
Publisher : STIESIA

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The purpose of this research is to find out the impact of the financial performance and the disclosure of corporate social responsibility of the firm value. Sample selection method is done by using purposive sampling method and 34 manufacturing companies which have published their financial statements in 2011-2013 periods in Indonesia Stock Exchange (www.idx.co.id). The data analysis has been done by using the multiple regression analysis and the independent variables which are proxy by Return on Asset and Corporate Social Responsibility (CSR) which are proxy by the CSDI to the firm value which is proxy by Tobins Q. The result of the research shows that based on t-test with its significant level is < 0.05. It gives the results that ROA has significant level of 0,000 with the result of t-test 3.462 and CSR has significant level 0,001 with the result of t-test 3.667. It can be concluded that the CSR and the ROA has positive and significant influence to the firm value. It means the financial performance is measured by the ability of the company to generate profits (ROA) will attract the investors to conduct investment. The enhancement of investment interest will be followed by the enhancement in the firm value. Meanwhile, that when the level of CSR (more company disclosure of social item and the better the quality level of expression) is high, the firm value is high as well. Keywords: kinerja keuangan, corporate social responsibility, nilia perusahaan.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Utama, Yayak Ardy Pranata; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 3 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to find out the influence of profitability, leverage and dividend policy to the firm value and the firm size as the moderating variable on the companies which are incorporated in the Jakarta Islamic Index (JII). This research has been done by using purposive sampling as the sample collection technique with certain criteria so 23 companies which are incorporated in the Jakarta Islamic Index have been selected as the research samples. The research data is the secondary data which has been obtained from STIESIA Indonesia Stock Exchange Corner. The hypothesis test has been done by using Moderate Regression Analysis (MRA), with the support of SPSS 20 version. The result of this research is based on the goodness of fit shows that the regression model is feasible to be used to predict the influence of profitability, leverage, dividend policy to the firm value with the firm size as the moderating variable on the companies which are incorporated in the Jakarta Islamic Index. The coefficient determination test (R2) has quite firm contribution. The hypothesis test has been done by using t statistic test which has generated the result that profitability (ROE) variable has positive influence to the firm value (Tobin Q), leverage (DER) has negative influence to the firm value (DER), dividend policy (DPR) does not have any influence to the firm value (TOBIN Q), and firm size (UP) also does not have any ability to moderate the correlation of profitability (ROE), leverage (DER), and Devident policy (DPR) to the firm value (Tobin Q).Keywords: Financial Performance, Firm Size, Firm Value.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PROSES TURNAROUND PADA PERUSAHAAN MANUFAKTUR Suhfriahtiningsih, Endah; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 6 (2017)
Publisher : STIESIA

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ABSTRACTEach company has experienced a decrease condition in the financial performance or it is commonly known as financial distress. To overcome this conditions, companies conduct some efforts to avoid bankruptcy or liquidation, which is commonly called as turnaround. There are several factors which determine the success of turnaround such as savings assets (asset retrenchment), free assets, debt restructure, and the replacement of the CEO (CEO turnover). This study is meant to analyze some factors which influence the ability of the company which experiences financial distress in achieving the success of turnaround. These factors are retrenchment assets, debt restructure, free asset and CEO turnover on manufacturing sector companies which are listed in Indonesia Stock Exchange in 2011-2014 periods. The Altman Z-score model is used to determine the recovery status of the company. The samplesare 38 companies which have been selected by using random sampling method. The results of data analysis are examined by using logistic regression analysis. Based on the result of the SPSS test states that asset retrenchment has negative coefficient value and significance values above 5%, so that asset retrenchment does not give any influence to the probability of company recovery conditions. Meanwhile, debt restructure statistically give influence to the probability of company recovery condition. Free assets and CEO turnover both have negative coefficient negative value so that free assets and CEO turnover does not give any influence to the probability of company recovery condition.Keywords: financial distress, turnaround, recovery, Altman z-score model
STRUKTUR PEMBIAYAAN DAN PENGARUHNYA TERHADAP PROFITABILITAS BANK MUAMALAT INDONESIA DAN BANK SYARIAH MANDIRI Amalia, Nur; Fidiana, Fidiana
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 5 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to analyze the financing structure and its influence to the profitability of Bank Muamalat Indonesia and Bank Syariah Mandiri (in 2009-2013 periods). The method uses descriptive quantitative in order to obtain description how large the financing structure and its influence to the profitability of Bank Muamalat Indonesia and Bank Syariah Mandiri. The data collection technique uses secondary data in which the data has been retrieved from the quarterly financial statement which has been published by every syariah bank which has been selected as sample through the website of each bank. The result of research based on the model feasibility (goodness of fit) shows that the mudharabah, musyarakah, murabahah, istishna, and ijarah financing have influence to the profitability. The result of significance (t test) shows that the mudharabah, musyarakah, murabahah, istishna financing have influence to the profitability. Meanwhile, the ijarah financing does not have any influence to the profitability of Muamalat Bank Indonesia and Mandiri Syariah Bank.Keywords: Financing of Profit Sharing, Purchasing, Rent, and Profitability.
IMPLICATIONS OF ISLAMIC GOVERNANCE ON ISLAMIC BANK FRAUD Ngumar, Sutjipto; Fidiana, Fidiana; Retnani, Endang Dwi
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (871.169 KB) | DOI: 10.22219/jrak.v9i2.8735

Abstract

This study was conducted to test fraud at Islamic banks in terms of Islamic Good Corporate Governance. The research data uses Islamic banks registered at Bank Indonesia from 2017 to 2018. Data of the board of directors, board of commissioners, implementation of internal controls, and the sharia supervisory board were obtained from the composite index of self assessment in GCG report. This study did not succeed in accepting that the board of directors and board of commissioners have a negative effect on fraud and proved of the negative influence of internal controls and the sharia supervisory board on fraud. The sharia supervisory board is indeed a decisive element for fraud control from the conformity aspects of implementing Islamic bank operations. The board of directors is an external party of the company that is not directly involved in the company's operations
Co-Authors - Lussiana Abdan Syakura Achmad Firdaus Sani, Achmad Firdaus Adawiyah, Lailatul Adrianto, Yudhi Aji Rifqi Rawadani Akbar, Arista Widya Andhika Akhmad Riduwan Alifah Shabrina, Alifah Ariestianti, Widhi Azizah, Mellina Nur Bambang Suryono Basuki, Mudjiani Budi Riharjo, Ikhsan Budiyanto Budiyanto Cindy Calista Gunawan Cindy Fitria Sumuan DEWI SARTIKA Dian Anggraeni Safitri, Dian Anggraeni Dien Gusti Mayogi, Dien Gusti Dini Widyawati Dwi R, Endang Fadil Fadjrih Asyik, Nur Felani, Maulana Robbi Fitria Ika Siwi Rahayu Fitriana Warap Sari, Fitriana Warap Gelia Ayu Pramaiswari HERAWATI, LILIK Heriska Sri Kresna Hermanto, Suwardi Bambang Heru Pribowo Hesty Mey Lestari, Hesty Mey Istighfarin, Nabila Istighfarin, Nabila J Jamaluddin Kiki Eka Selfiana, Kiki Eka Kurnia Kurnia L Lussiana Lazuardy, Alvin Lilis Ardini Luluk Musyarrofah, Luluk Lydia Setyawardani Madinatul Umro, Madinatul Mahwiyah, Mahwiyah Maulana Robbi Felani Maya Sari Mildawati, Titik Mustika, Hindah Nabila Istighfarin Nasution, Annio Indah Lestari Ningdiyah, Endra Wahyu Nur Amalia Nur Fadjrih Asyik Nur Handayani Nurul Hidayati Paradhita Octivia Anggun Permana, Paradhita Octivia Anggun Paulus Sugianto, Paulus Primasari, Ratna Arizka Putra, Zaka Yahya Rahayu, Ernia Christy Ratna Arizka Primasari Ratna Wati Retnani, Endang Dwi Retnowati, Candra Robby Hartono Putra, Robby Hartono Rochdianingrum, Widhi Rochdianingrum, Widhi Ariestianti Rozi, Danu Sakina Sakina, Sakina Sudarmo Sudarmo Sugeng Riyadi Asmoro, Sugeng Riyadi Suhfriahtiningsih, Endah Sulistyowati Sulistyowati Sutjipto Ngumar Sutjipto Ngumar, Sutjipto Tiara, Tiara Tri Wulandari Triyonowati, Triyonowati Ulya Anisa’ul Maghfiroh Utama, Yayak Ardy Pranata Viega Ayu Permata Sari, Viega Ayu Permata Wahidahwati Wahidahwati, Wahidahwati Wardani, Indry Maura Kusuma Widhi Ariestianti Widyawati, Dini