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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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Tinjauan akuntansi sistem gadai emas Mohammad Ridwan; Isna Yuningsih; Anisa Kusumawardani
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 3 No. 1 (2018): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i1.1827

Abstract

Konsep yang jauh dari riba dan sesuai dengan syariat Islam membuat produk perbankan syariah menjadi pilihan umat Muslim di Indonesia yang berniat menjalankan agama secara kaffah, Gadai Emas Syariah dari Bank Syariah Mandiri disebut juga pembiayaan Rahn yang merupakan penyerahan jaminan atau hak penguasaan secara fisik atas barang berharga berupa emas (lantakan dan atau perhiasan beserta aksesorisnya) kepada Bank sebagai jaminan atas pembiayaan (qardh) yang diterima. Penelitian ini bertujuan untuk mengetahui kesesuaian perlakuan akuntansi atas pembiayaan gadai emas Bank Syariah Mandiri dengan PSAK 107 (akad ijarah). Jenis penelitian ini adalah deskriptif. Adapun pengumpulan data yang dilakukan oleh penulis adalah dengan metode wawancara terhadap karyawan Bank Syariah Mandiri Kantor Cabang Samarinda dan menggunakan data berupa pedoman akuntansi dan perlakuan akuntansi ijarah yang diterapkan dalam produk pembiayaan BSM Gadai Emas.
Detecting Financial Reporting Fraud through the Fraud Pentagon Approach Siti Nor Halipah; Anisa Kusumawardani
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8342

Abstract

This study analyzes the influence of fraud pentagon elements on financial statement fraud in basic materials companies listed on the Indonesia Stock Exchange. Independent variables include financial targets, ineffective monitoring, auditor switching, director turnover, CEO photo count, and external pressure. Using a quantitative approach with multiple linear regression, the results show that financial targets have a significant positive effect on financial statement fraud (β = 0.295; sig = 0.001), indicating that performance pressure drives management to manipulate reports. Auditor switching has a significant negative effect (β = -0.169; sig = 0.033), suggesting it acts as a preventive mechanism that strengthens independence and professional skepticism. Meanwhile, ineffective monitoring (β = 0.030; sig = 0.702), director turnover (β = 0.107; sig = 0.183), CEO photo count (β = -0.068; sig = 0.390), and external pressure (β = -0.123; sig = 0.157) show no significant impact. These findings highlight that in the basic materials sector, financial targets are the dominant driver of fraudulent reporting, while other governance mechanisms such as external monitoring, board composition, and CEO narcissism fail to consistently explain fraud occurrence. This study contributes theoretically to the development of fraud pentagon theory and provides practical implications for regulators, auditors, and practitioners in designing more effective fraud prevention strategies.
THE EFFECT OF INTERNAL CONTROL SYSTEM ON ORGANIZATIONAL PERFORMANCE THROUGH PERFORMANCE MEASUREMENT SYSTEM IN THE PUBLIC SECTOR Andi Fitah Ayu Trisnawati; Anisa Kusumawardani; Hariman Bone
SOSIOEDUKASI Vol 14 No 4 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i4.6755

Abstract

This study investigates the influence of the internal control system on the organizational performance of regional government institutions, with the performance measurement system functioning as a mediating variable. The research was conducted at the Samarinda City Health Office, involving 190 employees selected through a purposive sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of WarpPLS version 8. The results show that the internal control system has a positive and significant effect on both the performance measurement system and organizational performance. The performance measurement system also demonstrates a positive and significant influence on organizational performance. Moreover, the performance measurement system was found to partially mediate the relationship between the internal control system and organizational performance. These findings highlight the critical role of strong internal control practices in improving the accuracy and reliability of performance measurements, which ultimately enhance organizational performance in public sector institutions. The study contributes to strengthening governance practices, particularly in regional government entities managing essential public services.
Peran Price Earning Ratio Sebagai Pemoderasi Hubungan antara Leverage dan Profitabilitas Terhadap Harga Saham Perusahaan sektor Teknologi pada Tahun 2021 dan 2022 Rahmania Mustahidda; Maulana Ihsan Yusufi Suyatno; Anisa Kusumawardani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i1.543

Abstract

The purpose of this research are determine to (1) the influence leverage which is notated withDebt Equity Ratio and profitability which is denoted byReturn On Equity to share prices. (2) Role of Price Earning Ratio in moderating the between Debt Equity Ratio and Return On Equity into stock prices. The research object is technology sector companies listed on the Indonesia Stock Exchange during 2021 and 2022. Was conducted using the SmartPLS tool with results (1)Debt Equity Ratio (THE) has a significant negative influence on stock prices (2)Return On Equity (ROE) has a significant positive influence on stock prices (3)Price Earning Ratio (PER) can’t moderate the influence Debt Equity Ratio to the stock price. (4)Price Earning Ratio (PER) can moderate the influenceReturn On Equity to the stock price.
Peran Price Earning Ratio Sebagai Pemoderasi Hubungan antara Leverage dan Profitabilitas Terhadap Harga Saham Perusahaan sektor Teknologi pada Tahun 2021 dan 2022 Rahmania Mustahidda; Maulana Ihsan Yusufi Suyatno; Anisa Kusumawardani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i1.543

Abstract

The purpose of this research are determine to (1) the influence leverage which is notated withDebt Equity Ratio and profitability which is denoted byReturn On Equity to share prices. (2) Role of Price Earning Ratio in moderating the between Debt Equity Ratio and Return On Equity into stock prices. The research object is technology sector companies listed on the Indonesia Stock Exchange during 2021 and 2022. Was conducted using the SmartPLS tool with results (1)Debt Equity Ratio (THE) has a significant negative influence on stock prices (2)Return On Equity (ROE) has a significant positive influence on stock prices (3)Price Earning Ratio (PER) can’t moderate the influence Debt Equity Ratio to the stock price. (4)Price Earning Ratio (PER) can moderate the influenceReturn On Equity to the stock price.
REVITALISASI UMKM DESA BERBASIS DIGITAL Anisa Kusumawardani; Maulana Ihsan Yusufi Suyatno; Rahmania Mustahidda; Kiswoyo; Ela Etik
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 2 No. 1 (2024): Januari : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v2i1.576

Abstract

The goals of this community service are to develop Gentansari Village MSMEs with their potential through marketing digitalization training, financial recording, education regarding capital and product design for e-commerce. Followed by approximately 40 MSME actors in Gentansari Village who produce various kinds of snacks. Carried out in two stages, the first stage is training regarding product design, financial recording, capital and social media management. The output of this activity is: increasing the knowledge and interest of MSME actors in Gentansari Village; creating a simple financial recording account; product design; management and commerce.
DIGITAL LEADERSHIP AND SAFETY CLIMATE ENHANCE OPERATIONAL PERFORMANCE THROUGH ORGANIZATIONAL COMMITMENT IN PUBLIC MARITIME SERVICES Abdul Wahid; Siti Maria; Anisa Kusumawardani
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19480611

Abstract

This study analyzes the influence of digital leadership and safety climate on operational performance through organizational commitment at the Tanjung Santan Class III Port Operational Unit Office. This study departs from the global debate on the effectiveness of digital transformation and safety strengthening in improving the reliability of high-risk public sector operations. A conceptual model was built by integrating the perspectives of resource-based view, dynamic capability, and social exchange theory to explain the commitment-based causal mechanism. Data were collected through a survey of 33 employees and analyzed using partial least squares structural equation modeling (PLS-SEM). The results show that digital leadership and safety climate have a significant effect on organizational commitment and improve operational performance both directly and indirectly. Commitment acts as a partial mediator that strengthens the relationship between the two exogenous variables and the performance. These findings confirm that operational reliability is supported by the integration of managerial capabilities, a safe work climate, and psychological engagement of employees.
LINKING WORK LIFE BALANCE AND ORGANIZATIONAL SUPPORT TO EMPLOYEE PERFORMANCE THROUGH SAFETY CULTURE: EVIDENCE FROM A MARITIME REGULATORY AGENCY Sopiansyah; Siti Maria; Anisa Kusumawardani
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 1 (2026): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19482999

Abstract

This study examines how work-life balance and organizational support influence employee performance through safety culture at the Samarinda Class I Harbormaster and Port Authority Office. This study departs from the theoretical debate on how individual resources and institutional support translate into performance in high-risk organizations. Using a quantitative explanatory approach with partial least squares structural equation modeling analysis on 97 employees, this study found that work-life balance and organizational support significantly influenced safety culture and employee performance. Safety culture partially mediated this relationship, functioning as a collective mechanism that converts role balance and institutional support into operational performance. The main contribution of this study is the affirmation of safety culture as an organizational capability that integrates individual well-being and organizational support to improve performance in the context of port regulation.
Pengaruh perputaran modal kerja dan perputaran total aset terhadap profitabilitas pada perusahaan makanan dan minuman yang terdaftar di bursa efek indonesia Purnama, Yeni Eka; Mintarti, Sri; Kusumawardani, Anisa
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 3 No. 2 (2018): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i2.2544

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja dan perputaran aset terhadap profitabilitas (ROA) perusahaan. Objek laporan keuangan dari tahun 2012 hingga 2016. Penelitian ini dilakukan dengan menggunakan analisis rotasi modal kerja, perputaran total aset, profitabilitas (ROA), analisis regresi berganda, uji hipotesis, dan uji asumsi klasik. Populasi penelitian ini adalah semua perusahaan makanan dan minuman yang terdaftar pada periode 2012-2016, yang berjumlah 14 perusahaan. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling, sehingga didapat 9 perusahaan. Penelitian ini menggunakan data sekunder yang diperoleh dari situs resmi Bursa Efek Indinesia (BEI). Hasil penelitian ini menunjukkan bahwa variabel turnover modal kerja berpengaruh signifikan dan negatif terhadap variabel profitabilitas yang diukur dengan ROA. Sedangkan total perputaran aset memiliki pengaruh yang signifikan dan positif terhadap variabel profitabilitas yang diukur dengan ROA di perusahaan makanan dan minuman yang terdaftar di BEI selama 2012-2016
Pengaruh tingkat kesehatan keuangan perusahaan asuransi terhadap peningkatan pendapatan premi asuransi pada perusahaan asuransi yang listing di bursa efek indonesia Pebriani, Dwi; Mintarti, Sri; Kusumawardani, Anisa
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 3 No. 2 (2018): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i2.2603

Abstract

Penelitian ini adalah penelitian dengan metode kasual komparatif adalah untuk mengetahui apa penyebab suatu objek penelitian terjadi. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh modal berbasis risiko, klaim, underwriting dan kemudian profitabilitas terhadap pendapatan premi pada perusahaan asuransi umum yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan sampel dari perusahaan asuransi umum yang terdaftar di Bursa Efek Indonesia yang mempublikasikan laporan tahunannya pada periode 2011-2015 dan kemudian perusahaan asuransi terhadap peningkatan pendapatan premi kepada perusahaan asuransi. Penelitian ini juga menggunakan metode kuantitatif dan teknik analisis tanggal dari regresi liner ganda yang didukung oleh perangkat lunak IBM SPSS 21. Hasil tersebut dilihat dari hasil pengujian uji - t yang telah diuji dan uji - t pada taraf signifikan 5% hasil ini, risiko bsed capital berpengaruh signifikan terhadap pendapatan premi, klaim tidak berpengaruh signifikan terhadap pendapatan premi, underwriting effect signifikan terhadap pendapatan premi, dan profitabilitas tidak berpengaruh signifikan terhadap pendapatan premi. Modal berbasis risiko dan Penjaminan memiliki hubungan positif dan signifikan dengan pendapatan premi, Klaim dan Profitabilitas memiliki pengaruh negatif dan tidak signifikan terhadap pendapatan premi asuransi yang terdaftar di Bursa Efek Indonesia.
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