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All Journal The Indonesian Accounting Review JURNAL RELASI STIE MANDALA JEMBER Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding Jurnal Akuntansi dan Pajak Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business Jurnal Akuntansi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga Jurnal Akuntansi Trisakti JPMA Research Horizon Jurnal Pengabdian Masyarakat dan Lingkungan Relasi : Jurnal Ekonomi Jurnal Pengabdian Nasional (JPN) Indonesia eJEBA
Yosefa Sayekti
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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PENGUJIAN ATAS DEBT/EQUITY HYPOTHESIS DAN SIZE HYPOTHESIS TERHADAP PEMILIHAN METODE PENYUSUTAN ASSET TETAP Yosefa Sayekti
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11 No 1 (2013)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v11i1.1257

Abstract

This study aims to examine the debt / equity hypothesis and hypothesis size (political cost hypothesis) with a focus on fixed asset depreciation accounting method selected companies. Debt / equity hypothesis states that if the debt / equity ratio of a company is getting higher, then chances are the company to choose accounting methods that increase profitability also increased (Watts and Zimmerman, 1986). This study uses debt to equity ratio and interest coverage ratio as proxy variables to test the debt / equity hypothesis. While the size hypothesis states that the larger the company, the managers the possibility to choose accounting methods that reduce profits is also higher (Watts and Zimmerman, 1986). This study uses total assets and net income as proxy variables for company size. This study uses a logit regression to test the hypothesis. The total sample of the study was 108 company's financial statements for the year ended December 31, 2004. The results show that the debt / equity hypothesis (the interest coverage ratio as a proxy variable), and the size hypothesis (with total assets as a proxy variable) proved. Overall, the test results are consistent with previous studies. Keywords: debt/equity hypothesis, size hypothesis, logit model
ANALISIS PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN Muhammad Farizal Gigih Putra Pratama; Indah Purnamawati; Yosefa Sayekti
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 17 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v17i2.12517

Abstract

This study aims to test and analyze environmental performance and sustainability reporting disclosures in manufacturing companies listed on the Indonesia Stock Exchange. This study also aims to determine the effect of environmental performance and sustainability reporting disclosure on firm value. This research uses quantitative research using purposive sampling method. The analytical method used is multiple linear regression with a significance level of 5%. This research was conducted by selecting research data in accordance with the criteria of a sample of 17 manufacturing companies. The data used are secondary data, namely data obtained indirectly from original sources but through internet intermediary media in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange and references in the form of supporting books that relate to research. Keywords: Environmental Performance, Firm Value, Sustainability Reporting, Firm Value
EFFECT OF QUALITY OF CSR DISCLOSURE ON FINANCIAL PERFORMANCE OF MINING COMPANY LISTED IN INDONESIA STOCK EXCHANGE Budi Santoso; Yosefa Sayekti; Agung Budi Sulistiyo
International Journal of Social Science and Business Vol. 1 No. 2 (2017): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i2.10525

Abstract

ABSTRACTThis research was conducted on mining companies listed in Indonesia Stock Exchange in 2012-2015, using qualitative measurement of CSR disclosure. This study aims to examine the effect of CSR disclosure quality on the financial performance of mining companies in BEI through web.IDX. Sampling method in this research is purposive sampling method 100 Mining company. The analyzes used include instrument test data (validity test, reliability test), multiple linear regression analysis, classical assumption test (normality test, multicolinearity test, heteroscedasticity test), and hypothesis test (F test, t test, coefficient of determination). Research Results The quality of CSR disclosure positively affects the accounting performance (ROA) of mining companies in BEI period 2012-2015.Keywords: Quality of CSR Disclosure, ROA
EFFECT OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND MANAGERIAL OWNERSHIP TO THE CORPORATE VALUE WITH FINANCIAL PERFORMANCE AS INTERVENING VARIABLES: CASE ON INDONESIA STOCK EXCHANGE Mainatul Ilmi; Alwan Sri Kustono; Yosefa Sayekti
International Journal of Social Science and Business Vol. 1 No. 2 (2017): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i2.10539

Abstract

ABSTRACTThis study aims to analyze the direct effects of good corporate governance, corporate social responsibility disclosure, and managerial ownership of corporate value, as well as to analyze the indirect effects of good corporate governance, corporate social responsibility disclosure, and managerial ownership of firm value through financial performance. The research method used is path analysis. The population in this study are all manufacturing companies listed on the BEI in 2011 - 2015, with members of the population are 146 companies. The sampling technique used purposive sampling technique, then obtained 61 companies that meet the criteria, so the total sample is 310 observations (firm - years).The result of the research shows that (1) Good corporate governance (GCG) has a significant positive effect to corporate financial performance. (2) Corporate social responsibility disclosure has positive significant effect to corporate financial performance. (3) Managerial ownership does not affect to corporate financial performance. (4) Good corporate governance (GCG) has a significant positive effect to corporate value. (5) Corporate social responsibility disclosure (CSRD) has no effect to corporate value. (6) Managerial ownership does not affect to the corporate value. (7) Financial performance has a significant positive effect to corporate value.Keywords: GCG, CSR Disclosure, managerial ownership, corporate value, financial performance.
Ownership Structure, Corporate Governance, and Corporate Social Responsibility with Financial Performance as Intervening Anang Ariful Habib; Muhammad Miqdad; Yosefa Sayekti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v10i2.565

Abstract

Corporate Social Responsibility (CSR) programs are carried out by entities in the hope of getting legitimacy and positive values ​​from the community. So, companies can survive and develop, and it can increase profitability in the future. CSR has a relationship with Good Corporate Governance (GCG), Ownership Structure, and Financial Performance. This research aims to analyze the effect of the ownership structure and good corporate governance on corporate social responsibility disclosure through finance performance. The interpretation technique of the sample that is used in this research is purposive sampling. That is the manufacturing company listed on the IDX period 2017 – 2019. The data analysis method that is used is the path analysis. The resulting research is the managerial ownership influence at finance performance significantly. Institutional ownership is not influenced by finance performance. The foreign ownership influence at finance performance significantly. The measure of commissioner council influence at finance performance significantly. The Audit Committee has a positive effect on financial performance. Managerial ownership has a positive effect on CSR. Institutional ownership is no significant effect on CSR. Foreign ownership has a significant effect on CSR. The measure of Commissioners council has a significant effect on CSR. The Audit Committee has a significant effect on CSR. Financial performance has a significant effect on CSR.
New Perspective: Measuring Auditor Professionalism in Fraud Detection Heni Heni; Yosefa Sayekti; Siti Maria Wardayati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v10i2.623

Abstract

This research provides a new point of view to measure the professionalism of BPKP auditors in the field of investigation by utilizing the professionalism stated in the Regulation of the Head of BPKP 2010. The research was conducted on BPKP auditors in Java and Bali by filling out a questionnaire distributed via google form. From the distributed questionnaire obtained 51 respondents who participated in this study. Based on the data obtained, hypothesis testing was carried out using the Structural Equation Model (SEM) with the SmartPLS version 3.2.6 software. The results prove that auditor professionalism has a positive and significant effect on fraud detection as evidenced by the t-statistic of 7.526. In other words, the higher the professionalism of the investigative BPKP auditors, the higher their ability to detect fraud. The results also prove that professionalism according to the Regulation of the Head of the BPKP Year 2010 has been carried out properly by the BPKP auditors in the field of investigation and has truly become a work culture that must be carried out.
Impression of Company Size, Profitability, Earning Coefficient Response (ERC) Through Timeliness Ani Yulianti; Agung Budi Sulistya; Yosefa Sayekti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i1.654

Abstract

This study examines how firm size and profitability can influence ERC through timeliness. This research is exploratory. The test model used is the path analysis model. The population used by this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The method used in sampling is purposive sampling method. The number of companies that met the assessment criteria was 58 companies, so that the number of observations during 2014 - 2018 was 290 observations. Data collection techniques using documentation data. The data analysis technique in this study used descriptive statistics and classical assumption tests and path analysis. Based on the results, it can be concluded that company size and profitability do not have a positive effect on timeliness, company size and profitability that are interacted with the EU has no effect on ERC, while the timeliness of submitting financial reports that are interacted with the EU has an effect on ERC. Firm size and profitability have no effect on ERC with timeliness as an intervening variable.
RELEVANSI NILAI LAPORAN KEBERLANJUTAN PERUSAHAAN PESERTA ASIA SUSTAINABILITY REPORTING RATING (ASRRAT) YANG TERCATAT DI BURSA EFEK INDONESIA Anggi Bimantara; Yosefa Sayekti; Dewi Ayu Puspita
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 1 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i1.30904

Abstract

This study aims to examine and analyze an effect of the disclosure of sustainability reports and company ratings on the value relevance proxied by the Earning Response Coefficient of participating companies in the Asia Sustainability Reporting Rating (ASRRAT) listed on the Indonesia Stock Exchange. This research belongs to the quantitative type using secondary data, there are annual report and the sustainability report start from 2017 until 2019. The sample selection method in this study was purposive sampling and resulted in 38 research samples. This study uses sustainability report disclosure and company ranking for independent variable, size for control variable, and Earning Response Coefficient for dependent variable. This result showed that the disclosure of sustainability reports and company rating had no effect on the value relevance proxied by the Earning Response Coefficient of participating companies in the Asia Sustainability Reporting Rating (ASRRAT) listed on the Indonesia Stock Exchange. In addition, company size as a control variable also shows no effect on the value relevance proxied by the Earning Response Coefficient of participating companies in the Asia Sustainability Reporting Rating (ASRRAT) listed on the Indonesia Stock Exchange.Keywords: Asia Sustainability Reporting Rating, Earning Response Coefficient, Sustainability Report, Value Relevance ABSTRAKPenelitian ini bertujuan untuk menguji dan menganalisis ada tidaknya pengaruh pengungkapan laporan keberlanjutan dan peringkat perusahaan terhadap relevansi nilai yang diproksikan dengan Earning Response Coefficient pada perusahaan peserta Asia Sustaianability Reporting Rating (ASRRAT) yang tercatat di Bursa Efek Indonesia. Penelitian ini termasuk ke dalam jenis kuantitatif dengan menggunakan data sekunder yakni laporan tahunan dan laporan keberlanjutan tahun 2017-2019. Metode pemilihan sampel pada penelitian ini yakni purposive sampling dan menghasilkan 38 sampel penelitian. Penelitian ini menggunakan variabel independen yakni Sustainability Report Disclosure dan peringkat perusahaan, variabel kontrol yakni ukuran perusahaan, dan variabel dependen yakni Earning Response Coefficient. Hasil penelitian menunjukan bahwa pengungkapan laporan keberlanjutan dan peringkat perusahaan tidak berpengaruh terhadap relevansi nilai yang diproksikan dengan Earning Response Coefficient pada perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT) yang tercatat di Bursa Efek Indonesia. Selain itu, ukuran perusahaan sebagai variabel kontrol juga menunjukan tidak berpengaruh terhadap relevansi nilai yang diproksikan dengan Earning Response Coefficient pada perusahaan peserta Asia Sustainability Reporting Rating (ASRRAT) yang tercatat di Bursa Efek Indonesia.Kata Kunci: Asia Sustainability Reporting Rating, Earning Response Coefficient, Laporan Keberlanjutan, Relevansi Nilai
Menuju Tata Kelola Bumdes Yang Baik Melalui Digitalisasi Dan Konsolidasi Laporan Keuangan Bayu Aprillianto; Bunga Maharani; Yosefa Sayekti; Ririn Irmadariyani; Indah Indah Purnamawati; Agung Budi Sulistiyo
Abdi Panca Marga Vol 3 No 2 (2022): Jurnal Abdi Panca Marga Edisi November 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v3i2.999

Abstract

Indonesian Government encourages the increasing of village economic through Village Owned Enterprise (BUMDes). Good governance of BUMDes has to have accountability and transparency. Condition of financial reporting of BUMDes in Tengger Mountain and Pandalungan society is still manual, excel-based, moreover having unpublished-financial reporting. Financial reporting form is still only report of cash receipts and contests and not accrual base. Hence, need to digitalize consolidated financial reporting based on Microsoft Access within business units. Keywords: BUMDes, Consolidation, Digitalzation, Financial Report.
Pendampingan Implementasi Digital Marketing Sebagai Strategi Pemasaran UMKM Sentra Tape di Desa Tegalwaru Kabupaten Jember Yosefa Sayekti; Indah Purnamawati; Ririn Irmadariyani; Bambang Irawan; Aisa Tri Agustini
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2023): AUGUST 2023
Publisher : Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v3i2.180

Abstract

Partner of this Community Service Activity are are Micro, Small and Medium Enterprises (MSMEs) engaged in Snack/food manufacturing, namely tape (fermented cassava) located in Tegalwaru Village, Mayang District, Jember Regency. There are 10 MSMEs partners whose businesses have been established for a long time. However, the marketing activities are still traditional. For this reason, these MSMEs need to be given development related to their marketing and given training on the importance of digital marketing as a marketing strategy for MSMEs so that the marketing system is even better so that it can expand the scope of its target market and can increase sales. One of the digital media used to market products is Instagram. In addition, MSMEs are also given assistance in updating their product packaging to make it look more attractive so that it can attract consumer interest. The outputs resulting from this service activity are re-branding packaging, as well as maximizing the use of Instagram social media. The method used is to provide materials and training in the form of Focus Group Discussions (FGD). From the results obtained in this activity, it is suggested that the use of digital marketing should be more optimized so that it can produce the desired target, namely increasing market share and sales of MSMEs.
Co-Authors Adinda Putri, Frisca Teanna Aditya Refinaldy Afkarina, R Miftah Afkarina, R. Miftah Afkarina, Raden Miftah Agung Budi Sulistiyo Agung Budi Sulistya Ahmad Roziq Aisa Tri Agustini Alfi Arif Alwan Sri Kustono Anang Ariful Habib Anggi Bimantara Ani Yulianti Ariful Habib, Anang Aulia, Tazqia Aziz, Nur Kholik Balasad, Rahyah Zahwa Ghamariah Bambang Irawan Bayu Aprillianto Budi Santoso Bunga Maharani Dewi Ayu Puspita Dwi Budi Santoso Efendi, Husnul Irfan Febrian, Ciko Edo Fetri Setyo Liyundra Heni Heni heni heni Hibatullah, Reihan Wudd Holilullah Holilullah Husna, Nadiyah Nurul Ilmi, Mainatul Ilmi, Nilatul Imam Mas'ud Imansari, Lisa Cahyani Imro'atun Shoimah Indah Purnamawati Indah Purnamawati Intan Diah Pratiwi Lilik Farida Ludovicus Sensi Wondabio Luqman Arif Baihaqi Lutfiana Pratiwi Mardiana, Hanun Ria Mubarok, Ahmad Faisal Muhammad Farizal Gigih Putra Pratama Muhammad Miqdad Nasrullah, Ahmad Nadhif Novi Wulandari Widiyanti Paulinda Awuy, Vinta Pratiwi, Lutfiana Purnamie Titisari Putri, Frisca Teanna Adinda Putri, Imamatin Listya Raden Andi Sularso, Raden Andi Rahma Rina Wijayanti Ramadani, Pinky Fitria Ramadhani, Dwi Ayu Rengga, Virgilia Carolina Reza Eka Putra, Reza Eka Ririn Irmadariyani Rochman Effendi Rulyanti, Dina Septarina Prita Dania Sofianti Sianipar, Charlotte Aulia Putri Siti Maria Wardayati Sulistya, Agung Budi Ulfa, Rofiana Vista Febryanti Wiryawan, Adhipramana Khansa Wiyasih Zerlinda Yulianti, Ani Zainal Arifin