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All Journal Juara: Jurnal Riset Akuntansi Among Makarti Graduasi: Jurnal Bisnis & Ekonomi Jurnal Kreativitas PKM Jambura Accounting Review Jurnal STIE Semarang (Edisi Elektronik) Jurnal Ilmu Manajemen dan Akuntansi Terapan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis BALANCE Jurnal Akuntansi dan Bisnis Jurnal Abadimas Gorontalo Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Journal of Islamic Economics and Finance Balance : Jurnal Akuntansi dan Manajemen Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Mandiri: Jurnal Akuntansi dan Keuangan Journal of Accounting Inquiry
Suci Atiningsih, Suci
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Penerapan Corporate Social Responsibility Pada Perusahaan Di Indonesia Khususnya Di Sektor Bisnis Atiningsih, Suci
Graduasi: Jurnal Bisnis & Ekonomi Vol 28 (2012): November
Publisher : STIE Surakarta

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Abstract

This study objective to determine the application of CSR in companies in Indonesia, the factors that affect the application of CSR and its implications on the business sector. This is a type of descriptive qualitative research which describes and analyzes the implementation of CSR in companies in Indonesia and its implications in the business sector. This study uses secondary data including data on the implementation of CSR is compiled from various sources of literature. Technical analysis of the data using the flow of data collection activities, interpret, and ends with a conclusion.This study shows CSR in Indonesia implemented by many large companies both private and state-owned (SOE), but most still view CSR as charity or charitable activities rather than as a long-term corporate strategy. Motivation to implement more CSR as social-spiritual motives. implementation of CSR is determined by the value of the companys internal corporate leadership, especially the decision. External factors that government regulation into the factors that determine the CSR after the Indonesian government in 2007 set the Limited Liability Company Act, which requires CSR for companies dealing in natural resources. This rule invites the agree and disagree of the substance of CSR: voluntary or mandatory. The argument is a social problem or public interest is not a realm of responsibility of business organizations, but the responsibility of the public sector (state). Implementing CSR should be left entirely in the business sector or the third sector.
Dampak Konfersi IFRS Terhadao BUMN Atiningsih, Suci
Graduasi: Jurnal Bisnis & Ekonomi Vol 27 (2012): Maret
Publisher : STIE Surakarta

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Abstract

The purpose of this study is to determine the development of IFRS convergence to   BUMN(Stated Government) in Indonesia. Type of research is a qualitative research study provides an overview of the actual implementation of IFRS in a company in relation to financial reporting.             The results of the study. This study is expected to determine the development of IFRS convergence for BUMN( Stated Government) in Indonesia
PENGARUH DPK, NPL, LDR DAN SUKU BUNGA KREDIT TERHADAP PENYALURAN KREDIT UMKM (STUDI PADA BPR DI KOTA SEMARANG TAHUN 2013-2016) Khotimah, Farida Qusnul; Atiningsih, Suci
JURNAL STIE SEMARANG Vol 10 No 2 (2018): VOLUME 10 NOMOR 2 EDISI JUNI 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.624 KB) | DOI: 10.33747/stiesmg.v10i2.198

Abstract

The study aims to determine the effect of third-party Funds (DPK)), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Loan Interest Rates to UMKM lending. This research is quantitative by using secondary data. The population in this study ias all Rural Banks (BPR) in Semarang City registered in the Financial Services Authority (OJK) for the period of 2013-2016. By using purposive sampling method, obtained a sample of 64 banks. This research use analysis tool that is doubled linear regression. The variables in this study consist of four independent variabels which include third-party Funds (DPK), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Loan Interest Rate and one dependent variable UMKM credit distribution. Based on the results found that the DPK has a positive and significant impact on the credit distribution of UMKM, the NPL has no negative and significant impact on the lending of UMKM, the LDR has a positive and significant impact on the credit distribution of UMKM, and the Interest Rates has no negative and significant impact on the lending of UMKM.
LEVERAGE UKURAN PERUSAHAAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI Yulimtinan, Zalfa; Atiningsih, Suci
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i1.3422

Abstract

The purpose of this study if determine the effect of leverage, firm size and sales growth on firm value with profitability as intervening variable. The population in this study are automotive sector and metals sector listed on the Indonesia Stock Exchange in the 2015-2019 period using a purposive sampling method, 27 companies were selected in the sample. Analysis of the data used is the analysis of Partial Least Square (PLS) which is assisted with smartPLS 3.0 software. Based on the result of testing the data shows that leverage, firm size and sales growth have a positive effect on profitability. But leverage, firm size and sales growth have not effect on firm value. Profitability has a positive effect on firm value. Profitability is able to mediate the effect of leverage, firm size and sales growth on firm value.
PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS Mulyatiningsih, Nunung; Atiningsih, Suci
Jurnal Riset Akuntansi (JUARA) Vol 11 No 1 (2021): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

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Abstract

This study aims to provide empirical evidence regarding the role of profitability in moderating the effect of intellectual capital, leverage and sales growth on financial distress. The population of this research is infrastructure, utility and transportation sector companies listed on the BEI from 2014 to 2018 with a total sample of 155 companies. Sampling in this study using purposive sampling method and using the statistical test tool is PLS-SEM with the WarpPLS 5.0 program. The results showed that intellectual capital has a negative effect on financial distress. Leverage has no effect on financial distress. Sales growth has a positive effect on financial distress. Profitability can moderate the effect of intellectual capital on financial distress, but profitability was can not moderate the effect of leverage and sales growth on financial distress. Contribution to investors is taken into consideration before making a decision to invest in a company, namely by paying attention to the financial statements and financial ratios in order to find out the good and bad effects of financial distress in the company.
Pengaruh Kompetensi SDM, Kualitas Informasi Keuangan dan Locus Of Control Terhadap Kinerja UMKM dengan Pengambilan Keputusan Sebagai Variabel Intervening Kristanto, Rudi Suryo; Kus Suparwati, Yohana; Atiningsih, Suci; Nur Wahyuni, Asri
JIEF : Journal of Islamic Economics and Finance Vol 1 No 1 (2021): JIEF VOL.1 NO.1 MEI 2021
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1157.682 KB) | DOI: 10.28918/jief.v1i1.3705

Abstract

This study aims to determine the effect of human resource competence, quality of financial information, and locus of control on the performance of MSMEs with decision making as an intervening variable at Lurik UMKM Centers in Pedan District and Batik Centers in Bayat District, Klaten Regency. The population in this study were the Lurik UMKM centers in Pedan District and the Bayat Batik Centers, which are the assistance of the Klaten Regency Cooperative and UMKM Service. The sampling technique used random sampling. Methods of data analysis using path analysis. The results of this study are: human resource competence and quality of financial information have an effect on decision making. Locus of control has no effect on decision making. HR competency has no effect on the performance of MSMEs. The quality of financial information and locus of control affect the performance of MSMEs and decision making affects the performance of MSMEs.
Pengaruh Rasio Keuangan Terhadap Manajemen Laba dengan Pendekatan Metode Beneish M-Score Labibah, Indayani Sujadevi; Atiningsih, Suci
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol 3 No 1 (2022): Desember 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/jebdeker.v3i1.143

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh rasio keuangan terhadap manajemen laba dengan pendekatan metode Beneish M-Score. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Sumber data yang diperoleh melalui situs resmi Bursa Efek Indonesia selama tahun 2018-2020. Dengan populasi sebanyak 20 perusahaan BUMN dan yang digunakan sebagai sampel penelitian adalah 20 perusahaan. Dalam analisis statistik yang digunakan adalah analisis statistik dalam bentuk analisis regresi data berganda dengan tingkat signifikansi 5%. Pengujian statistik menggunakan Software SPSS. Berdasarkan hasil pegujian variabel kinerja keuangan perusahaan berupa liquidity ratio, efficiency ratio, leverage ratio dan profitability ratio dalam mempengaruhi manajemen laba secara parsial menunjukkan bahwa variabel liquidity ratio, dan efficiency ratio tidak dapat mempengaruhi manajemen laba, hal ini mengindikasikan bahwa besaran nilai liquidity ratio dan efficiency ratio yang dihasilkan perusahaan tidak berpengaruh terhadap manajemen laba. Sedangkan variabel leverage ratio dan profitability ratio berpengaruh terhadap manajemen laba. Untuk pengujian secara simultan menunjukkan bahwa variabel liquidity ratio, efficiency ratio, leverage ratio dan profitability ratio secara simultan atau bersama-sama berpengaruh terhadap manajemen laba.
PENGARUH KUALITAS AUDIT DAN INTEGRATED REPORTING TERHADAP RELEVANSI NILAI DENGAN VARIABEL PEMODERASI ETIKA BISNIS Puspitasari, Indah; Atiningsih, Suci
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol 3, No 2: Agustus 2024
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v3i2.1127

Abstract

This study aims to analyze the influence of audit quality and integrated reporting on value relevance, with business ethics as a moderating variable. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2022. A sample of 67 companies was obtained through purposive sampling technique, resulting in 201 research data. Hypothesis testing method used panel data regression with Random Effect Model approach, and for testing the moderating variable used Moderated Regression Analysis (MRA) model. Data analysis was conducted using Eviews version 12. The results of the study show that audit quality does not have a effect on value relevance, integrated reporting has a negative and significant effect on value relevance, the results of the Moderated Regression Analysis (MRA) in the study indicate that business ethics does not have the ability to moderate or weaken the influence of audit quality on value relevance, business ethics as a moderating variable weakens the influence of integrated reporting on value relevance as the dependent variable
PENGARUH KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Najah, Hikmah Wati; Atiningsih, Suci
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.7077

Abstract

This research aims to empirically prove the effect of dividend policy on company value and audit quality moderating dividend policy on company value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 - 2021. The population is 195 companies. Of the 195 companies, only 110 companies met the research criteria. Research period 2019 – 2021 with observation data from 330 companies. The final sample was 174 with details of 58 companies with 3 years of observations after data outliers. Sampling used purposive sampling technique. This research is quantitative research using the linear regression method through the IBM SPSS 22 application. The results of this research are that dividend policy has a positive effect on company value. Audit quality has a positive effect on company value. Audit quality as a moderating variable strengthens the influence of dividend policy on company value.
PENGUATAN EKOSISTEM DIGITAL DAN PEMBERDAYAAN USAHA MASYARAKAT GONOHARJO, KABUPATEN KENDAL MELALUI SIWAK (TOURISM MARKETPLACE) BERBASIS WAKAF DAN INFAQ Pramono, Nugroho Heri; Atiningsih, Suci; Ramdhan, Nur Ariesanto; Syahrina, Fadhillah Alvie; Triadiani, Nadia Sukma
Jurnal Abdimas Gorontalo (JAG) Vol 6 No 2 (2023): Jurnal Abdimas Gorontalo (JAG), November 2023
Publisher : UPPM Politeknik Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30869/jag.v6i2.1254

Abstract

Berdasarkan hasil analis situasi kondisi, urgensi permasalahan prioritas mitra pemberdayaan masyarakat pemula antara lain: dukungan permodalan yang masih terbatas, belum memiliki sistem informasi, promosi, penjualan, dan pengelolaan keuangan yang terintegrasi, serta kurang terpublikasinya potensi dan permasalahan dari Desa Gonoharjo, Kecamatan Limbangan, Kabupaten Kendal ke masyarakat luas. Sehingga, untuk mengatasi permasalahan tersebut tujuan pemberdayaan masyarakat pemula ini adalah membuat crowdfunding berbasis wakaf dan infaq dengan nama SIWAK untuk akses permodalan kelompok usaha ternak kambing, pengelolaan desa wisata dan pengembangan produk dari kelompok usaha kreatif di Desa Gonoharjo. SIWAK merupakan tourism marketplace yang terintegrasi dengan media promosi, penjualan, serta pengelolaan keuangan. Target luaran wajib dari pemberdayaan masyarakat pemula antara lain: meningkatnya permodalan, omset, dan keuntungan bersih dari kelompok usaha ternak dan ekonomi kreatif, satu artikel publikasi di media elektronik, satu artikel di jurnal nasional ISSN, dan video kegiatan. Sedangkan luaran tambahannya adalah terbentuknya crowdfunding dengan nama SIWAK dan mendapatkan hak kekayaan intelektual (HKI). Beberapa kegiatan dari Pemberdayaan Masyarakat Pemula yang sudah terlaksana antara lain: melakukan survey ke lokasi mitra, menyusun perancangan pembuatan crowdfunding SIWAK berbasis wakaf dan infaq, pengenalan awal sistem SIWAK, melakukan pelatihan pengoperasian sistem baik bagi admin, mitra SIWAK, dan relawan SIWAK.
Co-Authors FITRIANA, RIZKI Himawan Arif Sutanto INDAH PUSPITASARI Izzaty, Khairina Nur Jazilah, Nikmatul Khotimah, Farida Qusnul Labibah, Indayani Sujadevi Mulyatiningsih, Nunung Nainekklesia Tuswajati, Nindola Najah, Hikmah Wati Nugroho Heri Pramono Putri, Lia Devita R, M. Naufal Al Fikri Ramadlan, Muhammad Naufal Al-Fikri Ramdhan, Nur Ariesanto Rudi Suryo Kristanto Setiyono, Taufiq Andre Syahrina, Fadhillah Alvie TAOFIK HIDAJAT, TAOFIK Triadiani, Nadia Sukma Wahyuni, Asri Nur Winarno, Hadi Yanuar Rachmansyah Yohana Kus Suparwati Yulimtinan, Zalfa