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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Riset Ekonomi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Referensi : Jurnal Ilmu Manajemen dan Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Vokasi Jurnal Riset Akuntansi Politala SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Bisnis Mahasiswa Jurnal Riset Manajemen dan Akuntansi (JURIMA) Al Dzahab Jurnal Ilmu Akuntansi Mulawarman (JIAM) Worksheet : Jurnal Akuntansi Indonesian Research Journal on Education JURNAL EKONOMI BISNIS DAN MANAJEMEN JURNAL PENGABDIAN MASYARAKAT AKADEMISI Journal of Economics and Management Scienties RENATA Jurnal Pengabdian Masyarakat Kita Semua AMMA : Jurnal Pengabdian Masyarakat PANDITA: Interdisciplinary Journal of Public Affairs Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Dinamika Akuntansi Jurnal Akuntansi WINDRADI: Jurnal Pengabdian Masyarakat FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Anisa Kusumawardani
Sekolah Tinggi Ilmu Ekonomi Totalwin
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Pengaruh Profitabilitas dan Persistensi Laba serta Risiko Sistematik Terhadap Earning Response Coefficient Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Muhammad Taufiq Dimas Pratama; Sri Mintarti; Anisa Kusumawardani
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 4, No 3 (2019): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i3.5184

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh profitabilitas, presensi laba dan Risiko Sistematik terhadap Earnings Response Coefficient (ERC) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Variabel bebas pada penelitian ini terdiri dari profitabilitas, persistensi laba dan risiko sistematik. Variabel terikat pada penelitian ini adalah Earnings Response Coefficient. Sampel dalam penelitian ini sebanyak 75 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dalam periode 2013-2017. Data yang digunakan berupa data sekunder dan merupakan jenis data kuantitatif. Teknik analisis data dengan regresi berganda (multiple regression) menggunakan program SPSS Versi 24.00. Hasil analisis menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap Earnings Response Coefficient. Presistensi Laba berpengaruh positif signifikan terhadap Earnings Response Coefficient. Risiko Sistematik tidak berpengaruh terhadap Earnings Response Coefficient. 
Pengaruh sumber daya manusia bidang akuntansi dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah Elies Herawati; Lewi Malisan; Anisa Kusumawardani
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 1 (2016): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i1.239

Abstract

Penelitian ini bertujuan untuk mengertahui pengaruh sumber daya manusia bidang akuntansi dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah Kota Bontang. Pengumpulan data penelitian ini menggunakan survei kuesioner. Populasi dalam penelitian ini sebanyak 24 Satuan Kerja Perangkat Daerah (SKPD). Sampel ditentukan berdasarkan metode purposive sampling sebanyak 3 responden setiap SKPD yang terdiri dari krpala bagian, staff pencatatan keuangan/akuntansi dan staff pemegang kas SKPD.analisis data menggunakan program SPSS versi 20.0. Metode statistik yang digunakan untuk menguji hipotesis adalah analisis regresi linear berganda. Hasil pengujian hipotesis menunjukkan bahwa sumber daya manusia bidang akutansi dan pemanfaatan teknologi informasu berpengaruh terhadap kualitas laporan keuangan pemerintah daerah.
Pengaruh dana pihak ketiga (dpk), capital adequecy ratio (car), dan loan to deposit ratio (ldr) terhadap profitabilitas Aniari Aniari; Sri Mintarti; Anisa Kusumawardani
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 6, No 3 (2021): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v6i3.6327

Abstract

Dana Pihak Ketiga dan Capital Adequecy Ratio serta Loan to Deposit Ratio terhadap Profitabilitas pada Bank  BUMN yang terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2011-2017 dibawah bimbingan Sri Mintarti dan Anisa Kusumawardhani. Penelitian ini dilakukan untuk  menguji pengaruh Dana Pihak Ketiga dan Capital Adequecy Ratio serta Loan to Deposit Ratio terhadap Profitabilitas. Objek yang digunakan dalam penelitian ini adalah 4 bank BUMN yang terdaftar di Bursa Efek Indonesia dalam jangka waktu penelitian selama 7 tahun (2011-2017). Alat analisis yang digunakan adalah regresi linier berganda. Uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi secara parsial dengan level of significane 0,05 atau 5%. Selain itu digunakan uji kelayakan model (Uji F) dan uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Melalui pengujian dapat diketahui bahwa Dana Pihak Ketiga berpengaruh signifikan terhadap Return On Assets, artinya hipotesis pertama diterima. Capital Adequecy Ratio diketahui bahwa tidak  berpengaruh signifikan terhadap Return On Assets, artinya hipotesis ditolak. Loan to Deposit Ratio diketahui bahwa tidak berpengaruh signifikan terhadap Return On Assets yang berarti hipotesis ketiga ditolak. Kemampuan prediksi dari ketiga variabel tersebut terhadap ROA sebesar 59,5%. Sedangkan sisanya 40.5% dipengaruhi oleh faktor-faktor diluar model penelitian.
Analisis Laporan Keuangan Ditinjau Dari Rasio Aktivitas Dan Rasio Profitabilitas Pt. Adhi Karya (Persero) Tbk Periode 2014-2018 Rabiatul Adawiyah; Anisa Kusumawardani
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 8, No 1 (2023): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v8i1.10647

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis perkembangan dari Rasio Aktivitas dan Rasio Profitabilitas pada PT. Adhi Karya Persero Tbk pada tahun 2014 - 2018. Hasil penelitian ini untuk melihat kinerja keuangan dari Rasio Aktivitas dan Rasio Profitabilitas pada PT. Adhi Karya Persero Tbk tahun 2014 – 2018 yang mengalami perkembangan. Teknik analisis yang digunakan adalah Menggunakan Rasio Aktivitas Dan Probabilitas. Hasil penelitian ini menunjukkan bahwa Rasio aktivitas yang diukur dengan Total Assets Turn Over Ratio (TATO) tidak berpengaruh signifikan terhadap harga saham disebabkan karena nilai aset yang digunakan perusahaan umtuk menunjang kegiatan penjualan tidak stabil. Rasio aktivitas yang tinggi bisa disebabkan karena aset yang dimiliki perusahaan dalam jangka lama, semakin tua, dan mengalami penyusutan. Sedangkan Rendahnya rasio Net Profit Margin di perusahaan disebabkan karena tingginya biaya yang harus ditanggung oleh perusahaan yang disebabkan karena tidak efisiensinya operasi perusahaan
Pengaruh Self-Attribution Bias terhadap Perilaku Investor dengan Overconfidence Bias sebagai Variabel Intervening Anisa Kusumawardani; Eka Yuliyanti
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 4 (2023): Desember
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i4.509

Abstract

"This research aims to reveal the influence of Self-Attribution Bias on in decision-making mediated by Overconfidence Bias. This type of research is causal associative. The study population includes various stock communities in Indonesia. The sampling technique used is purposive sampling. The obtained sample consists of 103 participants, and the questionnaire distribution process took place from November to December 2023. The data analysis method used is Partial Least Squares. Based on the research findings, it is indicated that: (1) Self-Attribution Bias influences Investor Behavior in Decision-Making, (2) Self-Attribution Bias does not influence Overconfidence Bias, (3) Overconfidence Bias influences Investor Behavior, (4) Self-Attribution Bias influences Investor Behavior with Overconfidence Bias as an intervening variable."
Embedding “Profit for Purpose” in Business and Entrepreneurial Education Fibriyani Nur Khairin; Anisa Kusumawardani; Yoremia Lestari Ginting
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.71507

Abstract

The paradigm shift in the business and entrepreneurial environment will also have an impact on business education in universities. This study aims to explore the uniqueness of social enterprises and then integrate the values into business and entrepreneurship education through the perspective of entrepreneurship theory. The research uses qualitative methods with a case study approach to social enterprises in East Kalimantan province. The data source comes from interviews with informants who are founders and managers of social enterprises and related documents. The result, based on entrepreneurship theory, reveals that two stages can be instilled in the learning process, which is the venture and monetization stage. The process between those stages will create the social enterprise values related to value potential (opportunity), driven value (competencies), and value appropriate (entrepreneur reward that is specifically related to entrepreneur characters).
PENGARUH SELF-ATTRIBUTION BIAS DAN RISK PERCEPTIONS TERHADAP PENGAMBILAN KEPUTUSAN INVESTOR PASAR MODAL : Studi pada Kebijakan Prosentase ARB 15% Oleh Bursa Efek Indonesia Kusumawardani, Anisa; Rahmadhani, Sari; Praptitorini, Mirna Dyah; Kase, Ratna
Jurnal Riset Manajemen dan Akuntansi Vol. 3 No. 2 (2023): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v3i2.2254

Abstract

The high amount of capital market investors during the Covid-19 pandemic and the decline in this amount when the Covid-19 pandemic ended made stock prices on the Indonesian capital market fluctuate actively. This prompted policy makers to issue new regulations of Auto Rejection Bawah (ARB) in 15%. This makes the psychology of investors when making investment decisions in the capital market may change. This study tries to see the effect of self-attribution bias and perceived risk as a factor of behavioral finance on capital market investment decision making when the 15% ARB is applied. The data of the study used 45 respondents as investors in the Indonesian capital market and processes them using multiple linear regression through SPSS 25. The results show that there is no effect of self-attribution bias and perceived risk on capital market investment decision making when the 15% ARB is applied. The implication of this research is to provide knowledge about psychological factors that occur when making decisions, especially in the capital market.
Edukasi Pengelolaan Keuangan Rumah Tangga Bagi Generasi X dengan Metode Kakeibo Anisa Kusumawardani; Dhian Andanarini Minar Savitri; Rahmania Mustahidda; Maulana Ihsan Yusufi S; Ida Ayu
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 2 No. 3 (2024): Mei : Jurnal Akademik Pengabdian Masyarakat
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v2i3.1592

Abstract

The inability of a married couple to manage income, especially if the income earned is mediocre, will be disastrous for the integrity of the household. Expenses should be managed as well as possible according to the size of the income received. Generation X is a hardworking generation that does not really follow the existing technology, therefore it is difficult to provide counseling on financial literacy when following the times, namely by utilizing smartphone technology. Kakeibo is a Japanese method of saving money that is widely practiced by housewives in Japan. This method means 'household financial ledger'. In Indonesia and most countries, women still play an important role in household fincdferdfances. According to a survey conducted by the Financial Services Authority (OJK), planning and decision-making in the family are dominated by women. So, the partners in this program are PKK RT 05 RW 06 women in Plamongan Sari Semarang village as one of the solutions to reduce the divorce rate due to economic factors. The solution in this community service is training in household financial planning and training in making simple financial records. Planning and making simple financial records are carried out by applying the kakeibo method because the financial planning method originating from Sakura country is easily understood by mothers who are not proficient in using smartphones and other digital tools.
Exploratory Descriptive on the Self-Confidence of Prospective Accountants Toward Economic Digitalization Anisa Kusumawardani; Dhian Andanarini Minar Savitri; Aurel Ariandrani
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.181-190

Abstract

One of the key characteristic features of change in the modern socio-economic environment is information, which manifested in both the dynamic development of the information within the communication technology and in the transformation of the information itself into a strategic resource for the entities’ welfare, especially for an economic entity inside the turbulence of an ever-changing world. Accounting is considered one of the fragments that is significantly impacted by the speeding up of digital transformation. Academics and practitioners have noted several difficulties and issue that comes to the surface concerning the decline of accounting functionality and the reporting value of the information for stakeholders. The existence of new technological capabilities such as artificial intelligence does not eliminate the possibility of alteration on the role of an accountant, and this can create tension for students majoring in accounting. Whether it is a threat or an opportunity for accounting development for the 'generation Z’ facing the AI era. The existing volatility assessment of the future accounting profession has contributed to the decline in motivation of the current generation to see the prestige of the accounting profession, and negatively affected the demand for accounting education. This study examines how future accountants undergo formal education in the face of the digital accounting era, provide actionable recommendations for individuals and organizations to build and maintain self-confidence in the context of Industry 5.0. The analysis used in this study is qualitative methods with phenomenological approaches analyze with QSR NVivo12 which leads to the conclusion that the current vision and role of an accountant who was previously called a record holder must develop to a bigger role that possesses a certain influence within the present-day market and society. The function of an accountant cannot be fully automated, due to the wide variety of accounting functions that require professional judgment based on systems of expertise, experience, and intuition. By achieving a comprehensive vision and role, the acceleration of accounting information technology will require the role of an accountant and not vice versa.
Implementasi Pengelolaan Digital Dana ZIS untuk Stabilisasi Perekonomian Desa Binaan Dompet Dhuafa Jawa Tengah: Studi Kasus Demak, Jawa Tengah Suyatno, Maulana Ihsan Yusufi; Kusumawardani, Anisa; Suyatno, Primadhani Dyah Larasati
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art25

Abstract

Penelitian ini menganalisis dampak pengelolaan digital dana ZIS terhadap stabilisasi ekonomi di desa binaan Dompet Dhuafa, Demak, Jawa Tengah. Penelitian menggunakan metode kualitatif dengan analisis deskriptif, memanfaatkan data primer dari survei lapangan dan wawancara, serta data sekunder. Hasilnya menunjukkan peningkatan penerima manfaat sebesar 140%, dari 500 menjadi 1.200 orang, serta pemberdayaan UMKM yang tumbuh dari 10 menjadi 45 usaha. Waktu distribusi dana ZIS berkurang 50%, dari 7-10 hari menjadi 3-5 hari, dengan transparansi meningkat melalui laporan real-time yang dapat diakses publik. Pendapatan bulanan rata-rata penerima manfaat naik 100%. Penelitian ini menyimpulkan bahwa pengelolaan digital ZIS efektif dalam mempercepat distribusi dana, meningkatkan pemberdayaan ekonomi, dan mendukung stabilisasi ekonomi pedesaan.
Co-Authors Abdul Wahid Abdurrahman Maulana Yusuf Adi Candra, Vebry Agus Irawan Ahmad Ardiansyah Hamid Ahmad Fatoni Ahmad, Afri saldi Alan Smith Purba Alfiah Rezkiyanti, Nur Andi Fitah Ayu Trisnawati Aniari Aniari Aniari, Aniari Aniqotunnafiah Aniqotunnafiah April Laksana Aprilia, Misye Rahma Arbianti, Siska Ardiyansah, Ardiyansah Arifandi, Sandro Heru Yusuf Arnita, Tika Astohar Astohar Aurel Ariandrani Aziza, Pretty Failasufa Bone, Hariman Cornelius Rantelangi Dapit Harjono Delyla, Aisha Denardo, Denardo Dhian Andanarini Minar Savitri DHIAN ANDANARINI MINAR SAVITRI Dhina Mustika Sari Dian Yuliastuti Diera Destica Cilya Dwi Jayanti, Rizka Dwi Risma Deviyanti Ega Permana Eka Yuliyanti Ela Etik Elies Herawati Elmi Rakhma Aalin Emayanti Christina Hutabarat Fachreza, Rio Fauziah, Diah Pangesti Fernando, Iqbal Fibriyani Nur Khairin Fibriyani Nur Khairin Fitri Harseno, Diah Fitri Wulandari Fitriyani, Nor Fuat Abdul Hafid Hamid Bone Harsiti Harsiti, Harsiti Hilman, Mohamad Ida Ayu Indah Sabrina, Aji Shafa Indri Yani, Indri Irwansyah Irwansyah Iskandar Iskandar Isna Yuningsih Kase, Ratna Kenedi, Kenedi Kiki Novita Kiswoyo Krahara, Yuwan Ditra Lewi Malisan Lewi Malisan Lewi Malisan Lintin, Maylinda Lisa Anggereani Mirna Dyah Praptitorini Mohammad Ridwan Muhammad Taufiq Dimas Pratama Munawaroh Noor Salim Novita Sari Nur Rahman, Aisyha NURLAELA NURLAELA Pambudi, Riski Bayu Pebriani, Dwi Pramitasari, Anisa Pramono, Abdul Chatim Praptitorini, Mirna Dyah Prasetya, Aditya Yoga Pratiwi, Shinta Dwi Purnama, Yeni Eka Putri, Winitriwidia Jaya Rabiatul Adawiyah Rahayuanti, Surya Rahma Sudirman , Sitti Rahmania Mustahida Rahmania Mustahidda Rande Samben Rande Samben Raudhah, Thalitha Rehmang, Siti Arafah Ria Anggraeni Ridani, Irfan Rini Rahmawati, Rini Riska Vitria Khoironi Rozikin, Imam Rudianto Rudianto Sale, Febi Saputri, Indri Widya Sari Ningsih Sari Rahmadhani Sari, Aurelia Kristina Set Asmapane Setyawati, Kiki Sibuea, Bunga Tika Ansari Siti Aisah Siti Hajar Siti Maria Siti Masyithoh Siti Masyithoh, Siti Siti Nor Halipah Sopiansyah Sri Mintarti Sri Mintarti Sri Mintarti Suhani, Realita Suyatno, Primadhani Dyah Larasati Turmudhi, Anis Ulpah, Saidatun Wahono, Didik Wardhana, Syamsu Wenny Aninda Prastiwi Yana Ulfah Yeni Ariyani Yoremia Lestari Ginting Yunus Tete Konde Zati Fadilla