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All Journal Jurnal Reviu Akuntansi dan Keuangan 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) Share : Journal of Service Learning 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) International Journal of Economics Development Research (IJEDR) JOURNAL OF COMMUNITY MEDICINE AND PUBLIC HEALTH RESEARCH International Journal of Economics, Management, Business, and Social Science Narra J Jurnal EduHealth Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) AKSONA Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Scientech Research and Development Khaira Ummah: Jurnal Pengabdian Kepada Masyarakat Lead Journal of Economy and Administration Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Economics, Management and Accounting MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah
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Transparansi dan Akuntabilitas Kinerja Anggaran Penyelenggaran Pendidikan Tinggi melalui Integrasi Sistem Informasi Keuangan Lussiana Lussiana; Titik Mildawati; Fidiana
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 1 (2019): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.099 KB)

Abstract

This study aims to explore the form of transparency and accountability in budget performance in encouraging organizational performance improvement. Data obtained from key informants then presented with an interpretive approach. The result is budget performance can reach good university governance through the integration of SIPMonev and SIM RBA. The transparency aspect is fulfilled by publishing all reports to the public. While accountability is shown by fulfilling performance contract to Ministry of Research and Technology and standard of fees that set by Ministry of Finance. Abstrak Penelitian ini bertujuan menggali bentuk transparansi dan akuntabilitas kinerja anggaran dalam mendorong peningkatan kinerja organisasi. Data diperoleh dari informan kunci kemudian disajikan dengan pendekatan intrepretif. Ditemukan bahwa kinerja anggaran dapat mewujudkan good university governance melalui integrasi SIPMonev dan SIM RBA. Aspek transparansi terpenuhi dengan mempublikasi seluruh laporan kepada publik. Akuntabilitas diwujudkan dengan memenuhi kontrak kinerja dengan Kemenristek Dikti dan standar biaya yang ditetapkan oleh Kementerian Keuangan.
Manajemen Laba, Profitabilitas, dan Likuiditas sebagai Peringkat Obligasi Ulya Anisa’ul Maghfiroh; - Fidiana
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 3 No. 3 (2019): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

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Abstract

AbstractThe purpose of the study is to test the influence of earnings management, profitability, and liquidity to the bond rating. By purposive sampling method, we used 11 manufacturing companies that listed in the Indonesia Stock Exchange (IDX) during the 2013-2016 period and rated by PT Pefindo as sample. Hypothesis testing uses logistic regression analysis to test the influence of earnings management, profitability, and liquidiy to bond rating. The results of this research proved that the variable of earnings management and liquidity does not influenced the rating of bonds. While the profitability variables give influence the rating of bonds. AbstrakPenelitian ini bertujuan untuk menguji pengaruh manajemen laba, profitabilitas, dan likuiditas terhadap peringkat obligasi. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2013-2016 dan diperingkat oleh PT Pefindo. Dengan menggunakan purposive sampling, diperoleh sampel 11 perusahaan. Pengujian hipotesis menggunakan analisis regresi logistik untuk menguji pengaruh manajemen laba, profitabilitas, dan likuiditas terhadap peringkat obligasi. Hasil penelitian ini membuktikan bahwa variabel manajemen laba dan likuiditas tidak berpengaruh terhadap peringkat obligasi. Sedangkan variabel profitabilitas berpengaruh terhadap peringkat obligasi.
Disclosure Of Community Welfare: Implications Of Super Premium Tourism Program Implementation: (Studies of the Department of Tourism, Creative Economy and Culture of West Manggarai) Febronia Hersi Batul; Ikhsan Budi Riharjo; Fidiana
Lead Journal of Economy and Administration Vol 1 No 4 (2023): Lead Journal of Economy and Administration (LEJEA), May 2023
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v1i4.99

Abstract

This study aimed to find out whether public wealth indicated the implementation of Labuan Bajo, the super-premium tourism program, in the Manggarai Barat sub-district. Moreover, the data were both primary in the form of interviews and secondary in the form of documents. The study was descriptive- qualitative with a case-study approach. Furthermore, the informants were the head of the office, the head of the creative cluster, and also making its analysis. As a result, the implementation of the super-premium tourism object affected the Local Owned-source Revenue, improved natural resources, infrastructure, and the disclosure of public wealth. Likewise, the implementation of Labuan Bajo had been well-applied as the public revenue level was inclined, education access was easily obtained, and better quality of public health.
The Effect Of Intellectual Capital And Sustainbility Report Disclosure On Company Value With Profitability As A Moderation Variable: (Empirical Studies in Manufacturing Companies 2017-2021) Intan Saputri Ayuningtiyas; Fidiana; Titik Mildawati
Lead Journal of Economy and Administration Vol 1 No 4 (2023): Lead Journal of Economy and Administration (LEJEA), May 2023
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/lejea.v1i4.101

Abstract

This study aimed to examine the effect of intellectual capital (VAICTM) and sustainability report disclosure (GRI-G4) on firm value (Tobin’s Q), with profitability (ROA) as the moderating variable. The study was quantitative. Moreover, the population was manufacturing companies listed on the Indonesia Stock Exchange for 5 years (2017-2021). The data collection technique used purposive sampling. In line with that, there were 25 companies as the sample. In total, 125 data samples were obtained. Furthermore, the data analysis technique used multiple linear regression and interaction test of Moderated Regression Analysis (MRA), with SPSS 21. As the result, it concluded that intellectual capital (VAICTM) had a positive effect on firm value. It meant, companies with strong intellectual capital could develop effective strategies in order to manage the sources, by adding some business values. Sustainability Report Disclosure (GRI- G4) had a positive effect on firm value. This meant since companies were aware of presenting activities, in the economy, environment, and society; the decision makers would have the information that they needed in increasing reputation capital from the companies. As a consequence, the firm value increased. Profitability (ROA) could not moderate the effect of intellectual capital on firm value. In other words, when companies had losses in a certain period, they would have efficiency in order to minimize the cost. Additionally, profitability (ROA) could not moderate the effect of sustainability report disclosure (GRI-G4) on firm value. It happened as profitability could not become the main support of companies’ policy in having social activities and making sustainability reports since companies were not always profitable.
Housewives' Role in Protecting the Environment Through Recycling Cement Bags with Ecoprint Fidiana Fidiana; Triyonowati Triyonowati; Endang Dwi R; Budiyanto Budiyanto; Dini Widyawati; Widhi Rochdianingrum
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 7 No. 2 (2023)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v7i2.281

Abstract

Maintaining the sustainability of the environment is a shared responsibility. This effort can be made by recycling existing waste. One of the wastes that has the potential to be reprocessed is cement bag waste. These cement bags have the characteristics of thick paper, no pattern, and neutral base color. Based on these characteristics, the ecoprint technique is a suitable choice. Ecoprint is considered suitable because it uses natural materials that do not damage the environment, and the motif patterns are obtained from leaves and flowers that fall in the environment around the house. This processing technique uses raw materials from the surrounding environment and can maximize organic waste in the surrounding environment. The results of this process can be used as home decoration, bags, and hats with a high and exclusive selling value. The selling price of ecoprint products for bags is around $15-$25. Wall displays are around $10-$20, depending on the type of item and how it is done.
PENGARUH KOMPETENSI APARATUR SIPIL NEGARA, SISTEM PENGENDALIAN INTERN PEMERINTAH,SISTEM INFORMASI KEUANGAN DAERAH TERHADAP AKUNTABILITAS KEUANGAN Mochamad Taufan Noor; Fidiana Fidiana; Nur Handayani
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 5, No 2 (2020): JMAPAN
Publisher : Sekolah Tinggi Ilmu Ekonomi Yapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v5i2.125

Abstract

Penelitian ini bertujuan menguji dan menganalisis pengaruh Kompetensi Aparatur Sipil Negara, Sistem Pengendalian Intern Pemerintah, Sistem Iinformasi Keuangan Daerah terhadap Akuntabilitas Keuangan. Jenis data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari    kuesioner yang disebarkan langsung kepada responden yaitu Populasi  dalam  penelitian  ini  adalah     semua pihak  yang  menerima  delegasi  wewenang  dan  tanggung  jawab  untuk terlibat dalam  Pembuatan Laporan Keuangan  yang ada  di 32 Organisasi Perangkat Daerah Kabupaten Gresik. Dalam hal ini populasi penelitian adalah di setiap Organisasi Perangkat Daerah Kabupaten gresik dalam penyusunan perencanaan anggaran serta berkaitan dengan penyusunan laporan keuangan. Populasi dalam penelitian ini berjumlah 56. Hasil analisis menunjukkan bahwa Kompetensi Aparatur Sipil Negara berpengaruh secara positif terhadap Akuntabilitas Keuangan. Hal ini dikarenakan semakin meningkatnya Kompetensi Aparatur Sipil Negara akan meningkatnya juga Akuntabilitas Keuangan. Sistem Pengendalian Intern Pemerintah berpengaruh positif terhadap Akuntabilitas Keuangan. Hal ini dikarenakan semakin meningkatnya Sistem Pengendalian Intern Pemerintah akan meningkatnya juga Akuntabilitas Keuangan. Sistem Informasi Keuangan Daerah berpengaruh positifterhadap Akuntabilitas Keuangan. Hal ini dikarenakan semakin meningkatnya Sistem Informasi Keuangan Daerah akan meningkatnya juga Akuntabilitas Keuangan.
Pelatihan Brand Awareness Bagi Pelaku UMKM Handycraft, Kecamatan Sukolilo Fidiana Fidiana; Endang Dwi Retnani; Dini Widyawati; Widhi Ariestianti Rochdianingrum; Hindah Mustika
Share: Journal of Service Learning Vol. 10 No. 1 (2024): FEBRUARY 2024
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/share.10.1.9-16

Abstract

Brand awareness merupakan kemampuan mengukur sejauh mana pengetahuan tentang keberadaan suatu brand atau dapat dikatakan bahwa brand awareness sebagai kesanggupan seorang pembeli untuk mengenali atau mengingat kembali bahwa suatu brand sebagai bagian dari kategori produk tertentu dimana konsumen akan lebih cenderung memilih brand yang sudah dikenal dan mudah di dapat karena konsumen merasa sudah memahami, nyaman dan aman dengan brand tersebut. Pelaku usaha dapat menggunakan dan mempertahankan brand awareness sebagai sarana untuk memberikan informasi yang lebih detail dan mudah tersampaikan kepada para konsumen, disisi lain dengan adanya brand awareness dapat menjadi tolok ukur besar kecilnya suatu pangsa pasar usaha, salah satu bagian dari brand awareness yaitu packaging yang memiliki peran yang penting untuk kesuksesan suatu produk, packaging sebagai titik awal para konsumen ketika melihat suatu produk dan sebelum para konsumen memutuskan untuk membeli. Packaging merupakan suatu proses untuk melindungi dan menginformasikan orang-orang seputar produk yang dihasilkan oleh suatu brand. Packaging juga menjadi cerminan identitas dari sebuah brand yang ditunjukkan melalui produknya. Di samping itu, packaging juga membuat sebuah produk lebih marketable, aman, dan tetap bersih hingga sampai di tangan konsumen. Hasil dari pelatihan berupa pemberian materi pentingnya brand awareness menjadikan para ibu-ibu pelaku handycraft khususnya kecamatan Sukolilo, Kota Surabaya merasa dan memahami akan banyaknya manfaat dari pelatihan. Para ibu-ibu semangat dengan mempraktikkan secara langsung bagaimana memilah packaging yang sesuai dengan produk yang di hasilkan terutama terkait ukuran produk dengan ukuran packaging dan mencari nama akan merk (labelling). Senuah kombinasi yang membuat handycraft untuk asesoris (bross kerudung), connector masker, jenis huruf, warna dan ukuran dari merk. Hal menarik dari pelatihan ini menjadikan ibu-ibu pelaku UMKM handycraft lebih mengenal dan memanfaatkan lebih jauh bahwa inovasi yang berupa pemberian brand dan packaging suatu hal yang perlu di perhatikan karena hal ini menjadi daya tarik pembeli ketika pertama kali melihat produk, tetapi tidak mengesampingkan adanya kualitas.
Financial Performance Analysis of KSP KOPDIT Pintu Air Based on CAMEL Method Gabriel Pito; Titik Mildawati; Fidiana Fidiana
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 2 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i3.3655

Abstract

This study aims to describe and analyze the health level of savings and loan cooperatives, namely Capital (capital), Assets (quality of productive assets), Management (management), Earning (profitability), Liquidity (liquidity). The research was conducted at KSP Kopdit Pintu Air Sikka Regency NTT. This type of research is a type of quantitative descriptive research. The data used are financial statements for 2020, 2021 and also the results of interviews from cooperative administrators. While the data analysis technique uses data analysis techniques using the Camel method. This shows that the financial performance of KSP Kopdit Pintu Air using the ratio of the Camel method is in an unhealthy situation, but in 2021 it is slightly healthier or in the moderate category.
Reaksi Investor Pada Peristiwa Pengumuman Kabinet Indonesia Maju Sudarmo Sudarmo; Fidiana Fidiana; Kurnia Kurnia
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 1 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i1.6251

Abstract

This study aimed to explain investors’ reaction in the Indonesian capital market to the Announcement of the Jokowi and Ma’ruf Amin’s Cabinet of Indonesia Maju. This study investigated companies listed on the LQ 45 Index of the Indonesia Stock Exchange in 2019 as its population. Moreover, the purposive sampling method was to determine the sample that included 38 companies. This study collected data using documentation techniques within fifteen days. The periods were seven days before the Indonesia Maju Cabinet’s Announcement and seven days after the Announcement, from 14 October 2019 to 01 November 2019. The testing approach was an event study approach. The analysis technique was to test the signifi-cance level of the average abnormal return, and moderate trading volume activity is the paired sample t-test. The results indicated no difference in average abnormal return before and after the Indonesia Maju Cabinet’s Announcement. There was no difference in moderate trading volume activity before and after the Indonesia Maju Cabinet’s Announcement. In other words, there was a less positive reaction from investors around the Indonesia Maju Cabinet’s information
Tinjauan Kritis Kesyariahan Koperasi Syariah Fidiana Fidiana
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 4 No. 2 (2017)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v4i2.1476

Abstract

Cooperative sharia has a specific niche market, namely the micro businesses market in which consumen has emotional orientation. With these features, the cooperative sharia as a business entity have prosecuted profitable as well as fulfill the substance of sharia compliance. Profit orientation has been a common in the business world. How to sharia compliance? This study is aimed to examine sharia aspect of the cooperative by refering to sharia cooperative regulation provided. The study found some un-sharia implementation in term of substance, although the form or the packaging has looked as sharia. Un-sharia is looked from the scope of the savings and loans and financing, readiness to bear the loss, as well as the substance of the contracts.
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 Andriana, RA Meisy Ariestianti, Widhi Arsa Rama Dani Nugraha Azhar, Devhan Benaya Azizah, Mellina Nur Bambang Suryono Basuki, Mudjiani Budiyanto Budiyanto Budiyanto Budiyanto Cindy Calista Gunawan Cindy Fitria Sumuan DEWI SARTIKA Dian Anggraeni Safitri, Dian Anggraeni Dien Gusti Mayogi, Dien Gusti Dini Widyawati Dini Widyawati Dini Widyawati Dwi R, Endang Endang Dwi R Fadil Fadilah, Farhan Fadjrih Asyik, Nur Fauzi, Rizfi Febronia Hersi Batul Felani, Maulana Robbi Fitria Ika Siwi Rahayu Fitriana Warap Sari, Fitriana Warap Gabriel Pito Gabriel Pito Hegemur, Ratih Dewi Anggraini Jubair HERAWATI, LILIK Heriska Sri Kresna Hermanto, Suwardi Bambang Heru Pribowo Hesty Mey Lestari, Hesty Mey Hindah Mustika Ikhsan Budi Riharjo Intan Saputri Ayuningtiyas Istighfarin, Nabila Istighfarin, Nabila J Jamaluddin Kiki Eka Selfiana, Kiki Eka Kurnia Kurnia L Lussiana Lazuardy, Alvin Lilis Ardini Luluk Musyarrofah, Luluk Lussiana Lussiana Lydia Setyawardani Madinatul Umro, Madinatul Mahwiyah, Mahwiyah Maulana Robbi Felani Maya Sari Mildawati, Titik Mochamad Taufan Noor Nabila Istighfarin Nasution, Annio Indah Lestari Ningdiyah, Endra Wahyu Nur Amalia Nur Fadjrih Asyik Nur Handayani Nur Handayani Nur Handayani Nurul Hidayati Paradhita Octivia Anggun Permana, Paradhita Octivia Anggun Paulus Sugianto, Paulus Pramaiswari, Gelia Ayu 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 Rohmah, Fifi Fauzia Rozi, Danu Sakina Sakina, Sakina Sudarmo Sudarmo Sugeng Riyadi Asmoro, Sugeng Riyadi Suhfriahtiningsih, Endah Sulistyowati Sulistyowati Sutjipto Ngumar Sutjipto Ngumar, Sutjipto Tiara, Tiara Titik Mildawati Titik Mildawati Titik Mildawati Titik Mildawati Tri Wulandari Triyonowati, Triyonowati Ulya Anisa’ul Maghfiroh Ulya Anisa’ul Maghfiroh Utama, Yayak Ardy Pranata Viega Ayu Permata Sari, Viega Ayu Permata Wahidahwati Wahidahwati Wardani, Indry Maura Kusuma Widhi Ariestianti Widhi Ariestianti Rochdianingrum Widhi Rochdianingrum Widyawati, Dini Yulianti, Erikavitri