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All Journal EKONOMIS : Journal of Economics and Business Jambura Economic Education Journal Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Sjarief Hidajat
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Penyajian Laporan Keuangan dan Aksesibilitas terhadap Akuntabilitas Pengelolaan Keuangan Daerah Hilyati Nurul Shadrina; Sjarief Hidajat
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.873

Abstract

The purpose of this research is to test and prove the relationship between the variables of financial statement presentation and accessibility to the accountability variables of regional financial management in Tuban Regency. This research uses quantitative methods. The government of Tuban Regency is the place of this research. Purposive sampling was used in this study, and distributing questionnaires to respondents was the data collection method used in this study. The SPSS 26 software application is used for data analysis techniques in this study. This study found that the regional financial management accountability variable was influenced by the presentation of financial reports, but accessibility had no effect on regional financial management accountability. Presentation of financial reports that are complete and in accordance with SAP allows control and supervision of proper financial management. The accessibility of regional financial reports does not affect the accountability of regional financial management. This may be because there are still many obstacles to obtaining local government financial reports. In addition, both the mass media and websites do not provide much information regarding local government financial reports in each region.
PENGARUH DEBT TO EQUITY RATIO, DIVIDEN PER SHARE, DIVIDEN PAYOUT RATIO, DAN NILAI TUKAR TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2021 Muhammad Fathur Roziqin; Sjarief Hidajat
Jambura Economic Education Journal Vol 5, No 2 (2023): JULY 2023
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v5i2.18505

Abstract

The research objective was to determine the effect of the Debt to Equity Ratio, Dividend Per Share, Dividend Payout Ratio, and the exchange rate on the stock prices of infrastructure sector companies listed on the IDX in 2017-2021. This research uses quantitative methods. The research population is all infrastructure sector companies listed on the IDX 2017-2022. The sampling technique used purposive sampling with a total sample of 11 companies selected. Analysis of research data using Partial Least Square (PLS) with the WarpPLS 8.0 version test tool. The result is that Debt to Equity Ratio is not significant to stock prices, Dividend Per Share is significant to stock prices, Dividend Payout Ratio and Value are not significant to stock prices. The research findings will become a new source of literacy for investors to be able to consider the factors that influence stock prices before investing in stocks so as to minimize investment losses.
Evaluasi Penerapan PSAK No 16 dalam Penyesuaian dan Perlakuan Akuntansi Aset Tetap Perusahaan XXX (Studi Kasus Pada Perusahaan yang Bergerak di Bidang Kesehatan) Rahmadlani Afiful Amsyi; Sjarief Hidajat
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.410

Abstract

This research aims to find out whether the preparation of financial reports in the fixed assets section that has been prepared by the accountant of company XXX (engaged in the health sector) has been prepared in accordance with the regulations in PSAK No. 16 or not. The data obtained for this research was by using a qualitative case study method with data collection techniques obtained by requesting data through observation, interviews and documentation. The expected achievement of the results of analyzing the data that has been processed is to find conclusions regarding the evaluation of the application of PSAK No. 16 in the adjustment and treatment of a company's fixed assets. The conclusion obtained from the data processing results of the methods that have been carried out is that it concludes that the financial records made by the accounting department in accounting for the final report results in the fixed assets section of PT XXX in carrying out its activities are guided by the policies that lead to PSAK No. 16. However, the facts in the field after the results of data processing were found to be that company accountants had not fully implemented it properly, it was found that there were still several things that had been missed, for example, the lack of attention by accountants to re-examination of revaluation (asset revaluation), to the results presented in prepared financial reports as well as adjustments to the useful life of fixed assets owned if discrepancies are found in the results of calculating the useful life obtained with the total accumulated results.
Pengaruh Profesionalisme dan Akuntabilitas terhadap Kualitas Audit (Studi Literature Review) Dimas Prayudha Anggoro; Sjarief Hidajat
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.424

Abstract

The objective of this study is to examine how auditor professionalism and accountability impact audit quality through a literature review employing a qualitative methodology. Data were gathered from five national journals sourced from Google Scholar and scrutinized for data processing. The analytical process aimed to derive conclusions from the test outcomes to assess the influence of professionalism and accountability on audit quality. In general, most research findings support a positive correlation between auditor professionalism and audit quality, though several studies suggest variations indicating that professionalism may not consistently enhance audit quality. It is widely recognized that accountability generally contributes positively to audit quality, despite discrepancies found in certain studies.
Pengaruh CEO Power, Good Corporate Governance, Profitabilitas, dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Firzano Triardanaputra Silalahi; Sjarief Hidajat
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.4976

Abstract

This study aims to examine the influence of CEO power, good corporate governance projected by the size of the board of commissioners and independent commissioners, as well as profitability, and company size on Corporate Social Responsibility (CSR) disclosure. This research is a quantitative study with multiple linear regression analysis techniques. The population in this study are companies from all sectors listed on the Indonesia Stock Exchange in the period 2020 - 2022. The sampling technique used purposive sampling and resulted in 110 samples so the total research data in accordance with this research period was 330 data. The results showed that CEO power, independent board of commissioners, and company size had no effect on CSR disclosure. Meanwhile, board size and profitability have a positive effect on CSR disclosure. This indicates that the greater the size of the board of commissioners and the profitability of a company, the greater the CSR disclosure.
Strategi Inovatif Dalam Mengelola Keuangan Keluarga: Pengalaman Dari Program KKN di Desa Domas Kabupaten Mojokerto Rosita Farhat; Nadhifatul Nur Maulani; Sjarief Hidajat
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 4 (2024): Agustus: MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i4.837

Abstract

Domas Village, located in Mojokerto Regency, faces challenges in family financial management that impact the community's welfare. The Community Service Program (KKN) of UPN "Veteran" East Java aims to provide innovative solutions through financial education for the PKK mothers in the village. The methods used include presentations, discussions, practical workshops, and household mentoring. Through presentations and discussions, participants are given basic knowledge about financial literacy, the importance of saving, and how to create a household budget. Practical workshops help participants practice budgeting and debt management strategies. Household mentoring ensures the implementation of the acquired knowledge. The results of this program show an increase in awareness and knowledge of financial management among PKK mothers, reflected in the increased number of families who start budgeting and saving regularly. Consequently, this program has successfully created sustainable social change in the lives of the local residents
Pengaruh Kompetensi Akuntansi, Pemahaman Standar Audit, dan Independensi Auditor terhadap Penggunaan Aplikasi Audit (ATLAS) Syalia Masarrah; Sjarief Hidajat
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.784

Abstract

Technology is growing rapidly and followed by economic growth. Auditors are required to upgrade themselves to keep up with the developments of the times. The Financial Profession Building Centre (PPPK) and the Ministry of Finance have launched an audit software called ATLAS (Audit Tool and Linked Archive System) which can be an audit assistant tool for carrying out the entire audit process. Based on Davis's theory of the Technological Acceptance Model (TAM), which states that external factors, usability perception and ease of use, attitudes and initial purpose of use influence the acceptance of technology. This is what makes researchers choose accounting competence factors, an understanding of audit standards, and whether auditor independence influences when using the ATLAS application. Quantitative method with statistical research with data collection techniques using questionnaires. The results of this study showed that the three factors had a significant influence on the use of ATLAS applications obtained from 29 respondents sampled.
Peningkatan Kualitas Pendidikan Oleh Mahasiswa KKN di Desa Domas Kecamatan Trowulan Kabupaten Mojokerto Riska Ayu Rahmaida; Alifatur Mustofa; Sjarief Hidajat
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 2 No. 4 (2024): Agustus: MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v2i4.836

Abstract

Education is a crucial foundation for building quality human resources and community welfare. The Thematic Community Service Program (KKN) conducted by students of UPN "Veteran" East Java in Domas Village aimed to improve the quality of education in the village. The method used was direct participation in teaching and learning activities and socialization. The main activities included interactive teaching at MI Al-Hidayah, additional tutoring "Sinau Bareng" at the village hall, creative competitions, and socialization on bullying prevention. The results of these activities showed an increase in students' interest and enthusiasm for learning, positive support from teachers and parents, and increased awareness about bullying among students. These activities demonstrate that interactive and participatory approaches can bring significant positive changes in the quality of education.
Pengaruh Kompetensi Aparatur, Teknologi Informasi, dan Transparansi Terhadap Efektivitas Pengelolaan Dana Blud Puskesmas di Kabupaten Tuban Yesi Mariska; Sjarief Hidajat
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.5983

Abstract

BLUD (Regional Public Service Agency) as a flexible approach in managing finances is expected to improve the provision of health services. However, the success of this plan depends on a number of factors. By examining the relationship between apparatus competency, information technology, and transparency, this research aims to reveal the effectiveness of financial management at the Tuban Regency Community Health Center. Primary data for this quantitative analysis comes from questionnaires given to Puskesmas employees in Tuban Regency who have BLUD status. To find out how the independent variables (apparatus competency, information technology, and transparency) relate to the dependent variable (effectiveness of BLUD fund management). Data was analyzed using Smart PLS using the Structural Equation Modeling (SEM) - PLS technique. The results of this research show that apparatus competency has no effect on the effectiveness of BLUD fund management, while transparency and information technology have quite a large influence. This shows that the ability of the apparatus is not the only determinant of the effectiveness of fund management. However, strong information technology and high transparency are very important to increase the effectiveness of managing BLUD Puskesmas funds.
Pengaruh Rasio Keuangan Terhadap Harga Saham LQ45 Tahun 2020-2023 Salsabila Nur Aini; Sjarief Hidajat
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.6321

Abstract

This study was conducted to examine the effect of Earnings per Share, Dividend per Share, Price to Earnings Ratio, Market to Book Ratio, and Economic Value Added on stock prices of companies included in the LQ45 index listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The sample was selected using the purposive sampling method, resulting in a total of 24 selected companies. This research employed a quantitative method and used multiple linear regression analysis with the Ordinary Least Squares (OLS) method, processed using IBM SPSS Statistics 27 software. The findings indicate that Earnings per Share (EPS) has a positive and significant effect on stock prices, Dividend per Share (DPS) has a positive and significant effect on stock prices, Price to Earnings Ratio (PER) has a positive and significant effect on stock prices, Market to Book Ratio (MB) has no significant effect on stock prices, and Economic Value Added (EVA) has a negative and significant effect on stock prices. Collectively, the five independent variables significantly influence stock prices. The findings of this study are expected to serve as a reference for investors in making investment decisions.
Co-Authors Alifatur Mustofa Dimas Prayudha Anggoro Firzano Triardanaputra Silalahi Hilyati Nurul Shadrina Muhammad Fathur Roziqin Nadhifatul Nur Maulani Rahmadlani Afiful Amsyi Riska Ayu Rahmaida Rosita Farhat Salsabila Nur Aini Syalia Masarrah Yesi Mariska