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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Dedikasi Journal of Accounting and Investment Performance : Jurnal Bisnis dan Akuntansi Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Inovasi Ekonomi Jurnal Akuntansi Indonesia Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Journal of Multiperspectives on Accounting Literature Kajian Akuntansi Jurnal Bisnis Jurnal Akuntansi
Dhaniel Syam
Universitas Muhammadiyah Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Does Corporate Governance Have An Effect On Financial Distress?: Altman Z-Score Approach Puspitasari, Fransiska Dwi Ratna; Syam, Dhaniel; Irawan, Dwi
Journal of Multiperspectives on Accounting Literature Vol. 1 No. 2 (2023): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v1i2.29204

Abstract

Purpose: This study aims to test and obtain empirical evidence that projected Corporate Governance with managerial ownership, independent commissioners, board of directors, and audit committees affects financial distress. Methodology/approach: The object of this study is all mining sector companies listed on the Indonesia Stock Exchange in 2019-2021. The sample determination technique in this study used the Purposive Sampling method with a total sample of 35 companies. The data analysis technique in this study used the panel data regression testing method with the STATA statistical tool version 15. Findings: The results of the study partially showed that independent commissioners negatively affect financial distress in mining companies. Then for the variables of managerial ownership, board of directors and audit committees have no effect on financial distress. The results of the study simultaneously showed that together the variables of managerial ownership, independent commissioners, board of directors and audit committees had a significant effect on financial distress. Practical implications: These research findings have an impact on stakeholders and policy makers considering business continuity. Originality/value: This research has the latest in the form of modifications to models and objects that are relevant to the Financial Distress.
PENGEMBANGAN INDIKATOR PENILAIAN KINERJA PENERAPAN FAKTOR LINGKUNGAN SUPPLY CHAIN UMKM Latifah, Sri Wahjuni; Syam, Dhaniel
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 10 No 1 (2020): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v10i1.968

Abstract

This research is conducted with the aim of developing SMES performance assessment indicators by implementing the supply chain environmental factors so that it can be used to assess the performance of SMES not only financial based but to non Financial. Data is collected by sending queitioner and interviews to MSME managers, employees and consumers are obtained sixty SMES. The research variables are developed from the Balance Score Card concept and supply chain management. Data analysis techniques are done with qualitative descriptive. And then the analysis of factors to determine the indicator in the determination of SMES performance. The results showed that there are four factors that can be used to determine the SME performance indicators: resource factors, financial factors, customer factors and the SCM (Supply Chain Management) factor.
Pengaruh Corporate Governance Terhadap Financial distress dengan Pendekatan Altman Z-Score Syam, Dhaniel; Irawan, Dwi; Puspitasari, Fransiska Dwi Ratna
Jurnal Bisnis Vol. 12 No. 1 (2024): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi dan Bisnis Perdana Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62739/jb.v12i1.68

Abstract

Tujuan: Tujuan dari penelitian ini adalah untuk menyelidiki dan mengumpulkan bukti langsung tentang bagaimana manajemen perusahaan memengaruhi kondisi kesulitan keuangan, yang diproyeksikan melalui kepemilikan manajerial, dewan direksi, komite audit, dan dewan komisaris independen. Metodologi/Pendekatan: Setiap perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2019 hingga 2021 dimasukkan dalam penelitian ini. Jumlah sampel penelitian ini adalah 35 perusahaan, yang dipilih melalui metode purposive sampling. Penelitian ini melakukan analisis data dengan menggunakan metode regresi data panel, yang dibantu oleh program statistik STATA versi 15. Hasil: Hasil penelitian secara parsial menunjukkan bahwa dewan komisaris independen dan komite audit memiliki dampak negatif terhadap financial distress pada perusahaan pertambangan; sebaliknya, variabel kepemilikan manajerial dan dewan direksi tidak memiliki dampak terhadap financial distress. Di sisi lain, hasil penelitian menunjukkan bahwa kombinasi variabel kepemilikan manajerial, dewan komisaris independen, dewan direksi, dan komite audit memiliki dampak negatif terhadap financial distress pada perusahaan pertambangan. Implikasi Praktis: Penelitian ini memberikan rujukan bagi perumusan kebijakan mengenai akuntansi keuangan di perusahaan. Kebaruan: Penelitian ini berkontribusi pada pengembangan teori agensi.
ANALISIS PERBANDINGAN GOOD CORPORATE GOVERNANCE BAZNAS DAN LAZNAS Sri Wahjuni Latifah; Siska Aprilia; Dhaniel Syam
Jurnal Akuntansi Vol. 9 No. 2 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.2.97-110

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis perbandingan Good Corporate Governance ( Badan Amil Zakat nasional)  dan Laznas(Lembaga Amil Zakat Nasiona. Sampel penelitian ini sebanyak delapan belas(18) Baznas dan Laznas di Jawa Timur. Jenis dan sumber data diperoleh dari laporan tahunan badan atau lembaga amil zakat nasional di Jawa Timur tahun 2016-2017 yang diterbitkan di website resmi pid.baznas.go.id. Data dianalisis dengan beberapa tahap, yaitu melakukan content analysis dan  dilakukan uji hipotesis dengan Mann Whitney U Test. Hasil penelitian menunjukkan  uji Mann Whitney U Test sebesar 0.003,  dengan demikian terdapat perbedaan yang signifikan terhadap penerapan GCG Baznas dengan Laznas. Baznas lebih baik dalam menerapkan good corporate governance dibandingkan pada Laznas.Kata Kunci: Baznas, Laznas, Good Corporate Governance.AbstractThis study aims to compare the good corporate governance of the Baznas(Amil Zakat Agency) and Laznas(the National Amil Zakat Institution). The samples used in this study were 18 Amil Zakat Bodies and Amil Zakat Institutions. The types and sources of data are obtained from the annual report of the national amil zakat agency or institution in East Java for 2016-2017 which is published  on the official website of pid.baznas.go.id. The analysis technique in this study was to conduct content analysis, then carried out hypothesis testing with the Mann Whitney U Test. The Mann Whitney U Test results of 0.003 , which means there are significant differences. Based on the results of the study, the authors can conclude that there are differences in the application of good corporate governance at the Baznas with Laznas. The Baznas is better at implementing good corporate governance than at the Laznas.Keywords: Baznas, Laznas, Good Corporate Governance.
ANALYSIS OF OPPORTUNITIES AND CHALLENGES IN IMPLEMENTING CARBON TAX POLICY IN INDONESIA WITHIN THE TRIPLE BOTTOM LINE FRAMEWORK udin , Bahrul Ulum; Leniwati, Driana; Jati, Ahmad Waluya; syam, Dhaniel; Wahyuni, Endang Dwi; Haryanti, Agustin Dwi
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.4784

Abstract

This research aims to analyze the opportunities and challenges in implementing carbon tax policies and assess public acceptance of these policies. It uses a descriptive qualitative approach, conducting interviews with five informants, including tax officials, tax academics/practitioners, company representatives, and the general public, from February to March 2024. The findings indicate that implementing carbon tax policies could increase government tax revenue, shift societal and business behavior toward lower carbon emissions, promote the transition to eco-friendly energy and technologies, and potentially reduce carbon emissions. However, challenges include rising prices of goods and services, decreased.   Keywords     : Carbon Tax Policy, Challenges, Opportunities
Co-Authors Agustin Dwi Haryanti Ahmad Juanda Ahmad Waluya Jati Ahsanul In'am Attika Dewi Shaqinnah Karsono Aviani Widyastuti Dewi Anggun Pangestu Driana Leniwati Dwi Irawan Endang Dwi Wahyuni Faturohman . Faturohman ., Faturohman H.M Agus Krisno H.M Agus Krisno, H.M Agus Harisnawati, Riska Hasanah, Ni'matul Ihyaul Ulum Ike Arisanti In'am, Ahsanul Jabal Tarik Jabal Tarik, Jabal Karsono, Attika Dewi Shaqinnah Masiyah Kholmi Mohammad Naufal Mu'amar Mu'amar Mu'amar, Mu'amar Ni'matul Hasanah Novitasari Agus Saputri Puspitasari, Fransiska Dwi Ratna Raudhah Trisna Wardhani Riska Harisnawati Rizki Febriani Setu Setyawan sherly sherly Siska Aprilia Siti Zubaidah Siti Zubaidah Sri Wahjuni Latifah Sutawi Sutawi Tia Melya Sari, Tia Melya Tri Wahyu Oktavendi udin , Bahrul Ulum