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All Journal Jurnal Akuntansi dan Ekonomika GANEC SWARA Valid Jurnal Ilmiah Humantech : Jurnal Ilmiah Multidisiplin Indonesia Journal of Pharmaceutical and Sciences. KINERJA: Jurnal Manajemen Organisasi dan Industri
ENDANG KARTINI, ENDANG
Jurusan Biologi, Fakultas MIPA, Universitas Negeri Malang, Jl. Surabaya No. 6, Malang 65145.
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Economics, Econometrics & Finance Education Engineering Immunology & microbiology Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences

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FENOMENA LINGKUNGAN KERJA DAN PERSEPSI MAHASISWA TERHADAP PEMILIHAN KARIR SEBAGAI AUDITOR INTERNAL MAHASISWA JURUSAN AKUNTANSI STIE AMM MATARAM Kartini, Endang; Mimbar, Lalu
Valid Jurnal Ilmiah Vol 14 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to analyze the influence of Work Environment and Student Perception on Career Selection As Internal Auditor For Students Accounting STIE AMM Mataram. the Effect of Work Environment, and Student Perception Simultaneously (together) on Career Selection As Internal Auditor For Students Accounting Department STIE AMM Mataram. The results showed that the results of validity test correlation of each variable showed significant results, this means each variable is valid. The reliability test result shown in the Alpha value of all independent variables is reliable, since it has a value above Cronbach's Alpha Based on Standardized Items or larger 0.6 (α> 0.6). The result of regression analysis, the regression coefficient value of work environment variable and student perception as a whole is said to be significant because it has much greater value than (> 0,05). Testing simultaneously, there is a significant influence simultaneously (together) between Work environment, Student Perceptions of Career Selection As Internal Auditor of students majoring in accounting STIE AMM Mataram. The same thing happens, partially there is a significant influence between work environment variables, student perceptions of career selection as an internal auditor of students majoring in accounting STIE AMM Mataram
DAMPAK SERTIFIKASI DAN MOTIVASI KERJA GURU TERHADAP KINERJA GURU DI MTs NEGERI MODEL KURIPAN LOMBOK BARAT Mimbar, Lalu; Izrawati, Izrawati; Kartini, Endang
Valid Jurnal Ilmiah Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM Mataram

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Abstract

This study aims to: 1) analyze the effect of teacher certification and work motivation on teacher's performance in MTs.Negeri Model Kuripan West Lombok, 2) to analyze teacher certification and work motivation have significant effect simultaneously on teacher's performance in MTs.Negeri Model of Kuripan West Lombok. Variables used are teacher certification, teacher work motivation, and teacher performance. The population of 40 civil servant and non-civil servant teachers, the samples selected are teachers who have certified both civil servants and non-civil servants as many as 35 people. The result of the research shows that Certification and Work Motivation have positive and significant influence simultaneously on Teacher Performance in MTs Model Model Kuripan, this is proved by the result of regression calculation seen from the value of F count equal to 110.396 with 0.000 significance level. This means that the higher the Certification the higher the performance level of the MTs.Negeri Model Teacher of West Lombok, the lower the Certification the lower the Performance of Teachers In MTs.Negeri Model Kuripan Lombok Barat. Educator's Certification, and Work Motivation have a partially significant influence on Teacher Performance in MTs in the Model Model of Kuripan West Lombok. Judging from the value of R2 Adjusted R Square, 86.6% Teacher Performance is affected by Educator Certification, and Work Motivation, while the rest of 13.4% is influenced by other factors not included in this research. Of the two (2) independent variables of educator certification, and work motivation that has dominant influence on teacher performance is work motivation, because it obtains standardized value of Coefficients Beta which is bigger than other variables that is equal to 0.942.
ANALISIS DEBT TO EQUITY RATIO (DER), DEBT TO ASSET RATIO (DAR), EARNING PER SHARE (EPS), DAN RETURN ON EQUITY (ROE) TERHADAP FLUKTUASI HARGA SAHAM DITINJAU DARI LAPORAN KEUANGAN KONSOLIDASI Agustin, Delmira; Irmawati, Ayu; Kartini, Endang
Humantech : Jurnal Ilmiah Multidisiplin Indonesia Vol. 2 No. 6 (2023): Humantech : Jurnal Ilmiah Multidisiplin Indonesia
Publisher : Program Studi Akuntansi IKOPIN

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Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui apakah Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Earning per Share (EPS), dan Return on Equity (ROE) berpengaruh terhadap fluktuasi harga saham. Penelitian ini memiliki 4 variabel independen, yaitu DER, DAR, EPS, dan ROE, sedangkan untuk variabel dependennya yaitu fluktuasi harga saham. Penelitian ini dilakukan dengan metode studi literatur, yang mana penelitian memiliki variabel serupa dan data yang didapatkan berdasarkan laporan keuangan konsolidasi perusahaan yang terdapat di Bursa Efek Indonesia. Berdasarkan penelitian yang telah dilaksanakan, didapatkan kesimpulan bahwa DER dan DAR berpengaruh negatif terhadap fluktuasi harga saham, sedangkan EPS berpengaruh positif terhadap harga saham, dan ROE tidak berpengaruh terhadap harga saham.
Financial Performance and the Effect on Sustainability Reports Disclosure, Company Size, and Solvency Kartini, Endang
KINERJA: Jurnal Manajemen Organisasi dan Industri Vol. 2 No. 1 (2023): KINERJA: Jurnal Manajemen Organisasi dan Industri
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmoi.v2i1.75

Abstract

The company has the goal of getting profits, by having profits it will be easier to carry out its operational activities. Companies that are very effective and efficient in carrying out their operational activities must have good financial performance. This research was conducted with the aim of knowing and analyzing the effect of disclosure of sustainability reports, company size and solvency on the company's financial performance. To answer the objectives of this study requires a quantitative method, the sample used in this study is a company listed on the SRI-Kehati index on the Indonesia Stock Exchange which consists of 13 companies. Determination of the sample in this study using the technique purposive sampling. The data analysis used is multiple regression analysis of panel data. The proxy used for the company's financial performance in this study is Return on Assets (ROAs). The results of this study indicate that disclosure sustainability reports, company size and solvency companies simultaneously have a significant influence on the company's financial performance.
Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan Dan Opini Audit Terhadap Audit Delay Rusminah, Rusminah; Nursanty, Ida Ayu; Amrul, Rusli; Prathama, Baiq Desthania; Kartini, Endang; Octavia, Yusi Faizatul
Akuntansi & Ekonomika Vol 13 No 2 (2023): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v13i2.5950

Abstract

This research aims to investigate the influence of profitability, solvency, liquidity, company size, and audit opinion on audit delay in Property and Real Estate companies. The study employs a quantitative approach with purposive sampling, involving 23 companies in the sample. Data analysis is conducted through multiple linear regression. The results indicate that profitability does not have a significant effect on audit delay. However, debt payment and company size significantly influence audit delay. While liquidity, though not significant, does affect audit delay. Auditor opinion also significantly influences audit delay. These findings provide valuable insights for stakeholders such as company management, auditors, and regulators in understanding the factors influencing audit delay in the Property and Real Estate sector.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMBERDAYAAN DIGITAL MARKETING, DIGITAL DASAR –DASAR AKUNTANSI (KONSEP, PRINSIP, DAN TEORI) TERHADAP KINERJA UMKM DI PRAYA LOMBOK TENGAH KARTINI, ENDANG; MIMBAR, LALU; IZRAWATI, IZRAWATI
GANEC SWARA Vol 18, No 3 (2024): September 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i3.1034

Abstract

The purpose of this study is to determine whether Digital Marketing, Digital Accounting Basics measured by E-commerce, E-commerce Applications, Benefits of E-Commerce in the business world, Benefits of E-Commerce for customers, E-Commerce Payment Processes, and Accounting Information System Components have a significant effect both simultaneously and partially on the performance of MSMEs in Praya Lombok. The population is all MSMEs as many as 3,988 samples taken 98 out of 3,988. The results of the study showed that the six independent variables each had a significant effect both partially and simultaneously on the performance of MSMEs, the coefficient value of the six positive variables means that there is a unidirectional relationship between the following five variables and MSME performance. The strength of the relationship between the independent and dependent variables indicated by the R value of 94.0% indicates that the correlation relationship is very strong. Variations in MSME performance are explained by variations in the six independent variables with a value of 87.5% indicated by adjusted R2, while the remaining 12.5% is explained by other causes outside the model. It was identified that in predicting the dependent variable, where seen from the Standard Error of Estimate (SEE) value of 0.142, it was concluded that the smaller the SEE value, the more accurate the regression model would be in predicting the dependent variable.
PEMANFAATAN TEHNOLOGI INFORMASI,SISTEM INFORMASI AKUNTANSI, INOVASI PRODUK, DAN LAPORAN KEUANGAN BERPENGARUH TERHADAP PENINGKATAN PENJUALAN UMKM DESA KEDIRI SELATAN KECAMATAN KEDIRI LOMBOK BARAT KARTINI, ENDANG; MIMBAR, LALU; IZRAWATI, IZRAWATI
GANEC SWARA Vol 18, No 1 (2024): Maret 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i1.779

Abstract

The aim of the research is to determine whether the use of information technology, accounting information systems, innovation and financial reports have a significant effect both individually and simultaneously on increasing MSME sales in South Kediri Village, Kediri District, West Lombok. The population, namely all MSMEs still active at the end of the 2023 period, is 287 MSMEs and the sample is 74 respondentsThe research results show that the calculated F value is 40.153 with a probability of 0.000, a probability value much smaller than 0.05. It was concluded that the four independent variables each had an effect, either partially or simultaneously, on increasing MSME business results. The regression equation Constant Value (α) of 0.262 is stated that if the independent variables are considered constant, then the average increase in sales is 0.262 units assuming the four variables are in a constant or fixed state. Utilization of Information Technology, amounting to 0.053, a positive value, which means there is a direct relationship with increasing sales of MSMEs. Likewise, the regression coefficients for SIA, IP, and Financial Reports are respectively 0.642, 0.118, and 0.238. The positive coefficient values mean that there is a unidirectional relationship with increasing sales. Furthermore, the correlation relationship between variables is very strong as indicated by the R value of 83.8%, while the adjusted R2 value is 0.685 (68.5%) and the variation in sales increase is explained by the independent variable. Where the remainder (100%-68.5%) = 31.5% is explained by other causes outside the model. Standard Error of estimate (SEE) is 0.246. The smaller the SEE value, the more accurate the regression model will be in predicting the dependent variable, namely Increased Sales for MSME players
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI, MEDIA SOSIAL DAN MODAL TERHADAP KINERJA UMKM DI KEC.KOPANG LOMBOK TENGAH KARTINI, ENDANG; MIMBAR, LALU; IZRAWATI, IZRAWATI
GANEC SWARA Vol 17, No 4 (2023): Desember 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i4.643

Abstract

This research aims to determine whether the use of information, social media and capital has a significant effect both individually and simultaneously on the performance of MSMEs. This type of research is associative, meaning a correlation relationship between independent and dependent. The population was 3,239 MSMEs in Kopang District, Central Lombok, the research sample was 97 respondents. The research results show that the calculated F is 84.986 with a probability of 0.000. (< 0.05), meaning that Accounting Information, Social Media and Capital together influence MSME Performance. The three independent variables included in the regression model are significant because the probability of all three is below 0.05. It can be concluded that the three independent variables influence both partially and simultaneously the performance of MSMEs. If you look at the regression equation, the Constant Value (α) of 1,233 states that if the independent variables are considered constant, then the average MSME performance is 1,233 units assuming the three variables are in a constant or fixed state. One of the three variables whose correlation is not in the same direction as MSME performance is because the value is negative, namely 0.063. Meanwhile, the other 2 variables are social media and capital with respective values of 0.404 and 0.408 (positive), meaning that the relationship is in the same direction as the performance of MSMEs. Furthermore, the R value is 85.6%, this indicates that the correlation relationship between variables is very strong. The Adjusted R Square is 0.724, this means that 72.4% of MSME performance can be explained by variations in the three independent variables. Meanwhile, the remainder (100% - 72.4%) = 27.6%) is explained by other causes outside the model. Standard Error of estimate (SEE) is 0.154. The smaller the SEE value, the more accurate the regression model will be in predicting the dependent variable, namely MSME performance
Analisis Pengaruh Komite Audit Free Cash Flow dan Leverage terhadap Manajemen Laba pada Perusahaan Manufaktur di Bursa Efek Indonesia Nursanty, Ida Ayu; Kartini, Endang; Prathama, Baiq Destania; Octavia, Yusi Faizathul
Valid: Jurnal Ilmiah Vol. 21 No. 2 (2024): Valid Jurnal Ilmiah - Edisi Januari-Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This research aims to analyze the influence of audit committee, free cash flow and leverage on earnings management in manufacturing companies in the metal sector and the like on the Indonesia Stock Exchange in 2019-2022. This research variable consists of 3 (three) independent variables, namely audit committee (X1), free cash flow (X2), and leverage (X3) and the dependent variable is earnings management (Y). The type of research used in this research is associative. The population in this study amounted to 17 companies. The sampling technique in this research used the Purposive Sampling method. The samples used in this research were 11 samples. The data analysis technique used in this research is multiple linear regression. Based on the research results, it shows that the audit committee variable, free cash flow, has no effect on earnings management, while leverage has an effect on earnings management.
Dekonstruksi Homo Ekonomicus menuju Homo Spiritus Akuntan Publik yang Beretika Nursanty, Ida Ayu; Prathama, Baiq Destania; Kartini, Endang; Mutia, Galuh Ratna
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.487

Abstract

This research examines the deconstruction of homo economics towards the concept of homo spiritus as an ethical accountant. The concept of Homo Spiritus in this study refers to an individual with holistic consciousness who completely obeys God's will based on conscience, or is often referred to as the God Spot. The research method used in this study is Rationalist Spiritualist, namely the idea that finding true truth can only be achieved through mind control. Spiritualist thoughts are thoughts that are controlled and born from a heart that has been purified and intact, which will ultimately be reflected in work and provide benefits to other people. Research related to the spiritualist paradigm has not been widely carried out, so researchers are trying to enrich this understanding and contribute a spiritualist perspective within the scope of qualitative research. This study finds that the concept of Homo Economicus, which focuses on rationality and self-interest, is often criticized for being limited to the goal of personal prosperity. Therefore, a new concept is needed to direct accountants to ideal qualities, namely by making Homo Economicus the initial stage towards Homo Spiritus, a more basic concept for achieving a more just and prosperous life
Co-Authors Agustin, Delmira Amrul, Rusli Deni Ramdani, Deni Frida Lina Tarigan, Frida Lina Hutajulu, Johansen Irmawati, Ayu Izrawati, Izrawati Izrawati, Izrawati Lalu Mimbar, Lalu mutia, Galuh Ratna Nababan, Donal Nursanty, Ida Ayu Octavia, Yusi Faizathul Octavia, Yusi Faizatul Prathama, Baiq Destania Prathama, Baiq Desthania Rusminah Rusminah, Rusminah Supanji Setyawan, Supanji Toni Wandra