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All Journal AKRUAL: Jurnal Akuntansi Media Mahardhika Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Pengabdian Dharma Laksana Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Siti Djamilah, Siti
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Corporate Social Responsibility Sebagai Variabel Pemediasi Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Djamilah, Siti; Surenggono, Surenggono
AKRUAL: JURNAL AKUNTANSI Vol 9, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p41-53

Abstract

AbstractThe purpose of this study is to examine the indirect effect of good corporate governance on financial performance through corporate social responsibility. The sampling technique uses purposive sampling based on the criteria: the bank is listed on the Indonesia Stock Exchange (IDX), publishes the annual report and financial report for the period 2010-2014 and didn’t any losses. The independent variables are good corporate governance in the form of public ownership, institutional ownership and board size. The mediating variable is corporate social responsibility. The dependent variable is the financial performance in the form of return on asset and return on equity. Analytical technique used structural equation modeling. Of the 31 banks listed on the IDX 2010-2014, there are 29 banks eligible for sampling. The results showed that good corporate governance has a positive and significant impact on corporate social responsibility and corporate social responsibility has a positive and significant impact on financial performance.AbstrakTujuan penelitian ini adalah untuk menguji pengaruh tidak langsung good corporate governance terhadap kinerja keuangan melalui corporate social responsibility. Teknik sampling menggunakan purposive sampling berdasarkan pada kriteria: bank terdaftar di Bursa Efek Indonesia (BEI), menerbitkan laporan tahunan dan laporan keuangan periode 2010-2014 dan tidak mengalami kerugian. Variabel bebas penelitian ini adalah good corporate governance yang berupa kepemilikan publik, kepemilikan institusional dan ukuran dewan komisaris. Variabel pemediasi adalah corporate social responsibility. Variabel terikat adalah kinerja keuangan yang berupa return on equity dan return on asset. Teknik analisis yang digunakan adalah structural equation modelling. Dari 31 bank yang terdaftar di BEI tahun 2010-2014, ada 29 bank yang memenuhi syarat untuk dijadikan sampel. Dengan demikian jumlah amatan sebanyak 145 amatan. Hasil penelitian menunjukkan bahwa good corporate governance berpengaruh positif dan signifikan pada corporate social responsibility dan corporate social responsibility berpengaruh positif dan signifikan terhadap return on equity dan return on asset.
KAJIAN FAKTOR-FAKTOR YANG BERPENGARUH PADA KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX) Karyadi, Iman; Ismangil, Ismangil; Djamilah, Siti
Media Mahardhika Vol 16 No 3 (2018): May 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to identify the factors that affect the financial performance of companies listed in the Jakarta Islamic Index (JII). The sample of this study is a company registered successively in JII period 2010-2014, issuing annual report and financial report period 2010 to 2014 and no loss. Of the 30 listed companies in JII in each period, there are 14 companies listed successively in 2010-2014, thus the number of observers is 70 observation. Factors that affect the financial performance of the company consists of 2 factors. The first factor, management of the balance sheet that is in the form of fixed assets, long-term debt, capital, liquidity and leverage. The second factor is good corporate governance (GCG) consisting of public ownership, institutional ownership and board size. The dependent variable is the companys financial performance in the form of return on asset (ROA) and return on equity (ROE). Analysis technique to test hypothesis using multiple linear regression. The results showed that liquidity, leverage and institutional ownership have positive and significant effect on ROA and ROE. The higher the liquidity, leverage and institutional ownership, the higher the ROA and ROE.
ANALISA PENGARUH STRATEGI COPING STRES KERJA PADA STRAIN FISIK DAN PSIKIS (STUDI KASUS DI RUMAH SAKIT UMUM DI YOGYAKARTA) Djamilah, Siti
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 3, No 7 (2005): Edisi April
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v3i7.206

Abstract

This research examined the influence of occupational stress coping strategies on physiological and psychological strains. Specifically, this study analyzed the effectiveness of coping strategy which comprised: problem focused coping, emotion-focused coping, supervisor's support and co-worker's support (social support) and religiosity in maintaining physiological and psychological health. This research tested to nurses in one of general hospitals in Yogyakarta, because of the attribute of nurse profesion very suitable for the research of occupational sress. One hundred and ten questionnaires were distributed, 104 questionnaires returned and only 100 questionnaires were able to be used. Next step, the researcher examined validity and reliability testing which delivered independent variable: those were active coping and planning dimension as representation of problem focused coping; acceptance and denial as the representation of emotion focused coping; social support (supervisor and co-worker); religiosity that had close friend subject. Beside that, it delivered dependent variable that were physiological and psychological strains. Multiple regressions was used to examined the effect of four coping strategies toward physiological and psychological strains. Moreover it also used hierarchical regressions to prove the ability of problem focused coping to explained the bigger proporsion of physiological and psychological strains variance beyond the ability of three others. The result of multiple regressions indicated that the effect of four coping strategies toward physiological strains were not supported. In the other hand, The result of multiple regression proved that social support had influence on the decreasing of psychological strain. Beside that religiosity also gave influence on psychological strain, but into different direction that was increasing psychological strain. The result of hierarchical regressions showed that problem focused coping explained the bigger proporsion of psychological strain variance beyond the ability of three others.
ANALISA PENGARUH DUKUNGAN ATASAN, KETERLIBATAN KERJA, LAMA DI ORGANISASI DAN USIA PADA JOB CONTENT PLATEAUING Djamilah, Siti
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 3, No 9 (2005): Edisi Desember
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v3i9.222

Abstract

This research examined the influence of supervisor support, job involvement, age and organizational tenure on job content plateauing. This research tested to lecturers in Economic Faculty of Wijaya Kusuma University Surabaya. Fifty questionnaires were distributed, 46 questionnaires returned and only 45 questionnaires were able to be used. Next step, the researcher examined validity and reliability testing which delivered independent variabel: those were supervisor support and job involvement. Beside that, it delivered dependent variabel that was job content plateauing. Multiple regressions was used to examined the effect of four variabel toward job content plateauing. The result of multiple regressions indicated that the effect of supervisor support and job involvement toward job content plateauing were supported. In the other hand, the result of multiple regression proved that organizational tenure and age had no influenceon job content plateauing.
PENENTUAN TEMPAT STUDI LANJUT S3 (DOKTORAL) BERDASARKAN KEPUTUSAN INDIVIDUAL DAN KEPUTUSAN KELOMPOK DENGAN MENERAPKAN ANALYTIC HIERARCHY PROCESS (AHP) Djamilah, Siti
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 7, No 2 (2009): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v7i2.296

Abstract

The purpose of this research is to determine location of doctoral (S3) study. In choosing a location, this research used multi criterion (multi attribute) decision making that comprised the quality of university, tuition fee and near location. Alternative's university were Gadjah Mada .University, Braw~aya University & University of Airlangga. This research tested to lecturer of economic faculty of University of naya Kusuma Surabaya, especially the lecturer of management to make individual decision. Beside that, this research used group decision for choosing location of doctoral study. Questionnaires for group decision were distributed to finanace assistant of rector, head of management and lecturer of management. The analytic hierarchy process (AHP) was used to determine location of doctoral study by individual decision and group decision. Both of individual decision and group decisison had the same result AHP. The result of AHP indicated that Gadjah Mada University was the best alternative to conduct study of doctoral.
PENGARUHBULLYING DI TEMPAT KERJA TERHADAP KEINGINAN KELUAR: EFEK MEDIASI KOMITMEN ORGANISASIONAL AFEKTIF Djamilah, Siti; Julindrastuti, Dijah; Karyadi, Iman
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 10, No 2 (2012): Edisi Oktober
Publisher : Research Institution and Community Service Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v10i2.129

Abstract

This study examined the effect of affective organizational commitment as a mediating variable of workplace bullying and intention to leave. This study tested tothe company's employees in Surabaya, Sidoarjo, Gresik and Mojokerto. Questionnaires were distributed to 120 respondents and was completed by 111 respondents. The next step, researchers examined the validity and reliability of variables: affective organizational commitment, workplace bullying and intention to leave. All the variables have good validity and reliability. Hierarchical regression was used to examine the effects of affective organizational commitment as a mediating variable of workplace bullying and intention to leave. Hierarchical regression results indicate that the effect of affective organizational commitment as a mediating variable of workplace bullying and intention to leave was rejected. Affective organizational commitment better as the independent variable of intention to leave. Thus, the intention to leave is influenced by affective organizational commitment and workplace bullying.
Corporate Social Responsibility Sebagai Variabel Pemediasi Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Djamilah, Siti; Surenggono, Surenggono
AKRUAL: JURNAL AKUNTANSI Vol 9, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2017)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n1.p41-53

Abstract

AbstractThe purpose of this study is to examine the indirect effect of good corporate governance on financial performance through corporate social responsibility. The sampling technique uses purposive sampling based on the criteria: the bank is listed on the Indonesia Stock Exchange (IDX), publishes the annual report and financial report for the period 2010-2014 and didn’t any losses. The independent variables are good corporate governance in the form of public ownership, institutional ownership and board size. The mediating variable is corporate social responsibility. The dependent variable is the financial performance in the form of return on asset and return on equity. Analytical technique used structural equation modeling. Of the 31 banks listed on the IDX 2010-2014, there are 29 banks eligible for sampling. The results showed that good corporate governance has a positive and significant impact on corporate social responsibility and corporate social responsibility has a positive and significant impact on financial performance.AbstrakTujuan penelitian ini adalah untuk menguji pengaruh tidak langsung good corporate governance terhadap kinerja keuangan melalui corporate social responsibility. Teknik sampling menggunakan purposive sampling berdasarkan pada kriteria: bank terdaftar di Bursa Efek Indonesia (BEI), menerbitkan laporan tahunan dan laporan keuangan periode 2010-2014 dan tidak mengalami kerugian. Variabel bebas penelitian ini adalah good corporate governance yang berupa kepemilikan publik, kepemilikan institusional dan ukuran dewan komisaris. Variabel pemediasi adalah corporate social responsibility. Variabel terikat adalah kinerja keuangan yang berupa return on equity dan return on asset. Teknik analisis yang digunakan adalah structural equation modelling. Dari 31 bank yang terdaftar di BEI tahun 2010-2014, ada 29 bank yang memenuhi syarat untuk dijadikan sampel. Dengan demikian jumlah amatan sebanyak 145 amatan. Hasil penelitian menunjukkan bahwa good corporate governance berpengaruh positif dan signifikan pada corporate social responsibility dan corporate social responsibility berpengaruh positif dan signifikan terhadap return on equity dan return on asset.
The Influence of Financial Attitudes and Financial Knowledge on the Financial Performance of Small and Medium Enterprises (SMEs) With the Application of Management Accounting as a Mediator Surenggono, Surenggono; Djamilah, Siti
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7040

Abstract

The financial performance of UKMs requires the application of Management Accounting knowledge in carrying out their activities, while the application of Management Accounting is influenced by the influence of financial attitudes and financial knowledge. The purpose of this study was to examine the effect of financial attitudes and financial knowledge on financial performance with the application of Management Accounting as a mediator. The sample of this research is UKMs in Surabaya and Malang with the following criteria: at least they have started a business for 2 years. The sample size is 123 UKMs. The analytical technique used is the structural equation modeling (SEM) analysis technique. Before testing the hypothesis, the validity and reliability tests are first carried out and show valid and reliable results. The results of hypothesis testing indicate that the financial attitude of UKMs has a significant effect on the application of management accounting, financial knowledge of UKMs has a significant effect on the application of management accounting and the application of management accounting has an effect on the performance of UKMs. Therefore, it is hoped that related parties, especially government agencies, need to provide intensive and varied training to UKM players on financial attitudes and knowledge, in addition to UKM players trying to develop their potential, especially in the field of financial attitudes and knowledge. This research is limited to a sample of UKMs in the cities of Surabaya and Malang, therefore further research can use a wider research sample with the addition of independent variables of UKMs' financial perceptions.
Replanning Strategi Pemasaran Pelaku UMKM Paguyuban Pedagang Wisata Belanja Tugu Malang Pasca Pandemi Covid 19 Surenggono, Surenggono; Erdiana, Atty; Djamilah, Siti
Jurnal Pengabdian Dharma Laksana Vol. 6 No. 1 (2023): JPDL (Jurnal Pengabdian Dharma Laksana)
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/j.pdl.v6i1.32191

Abstract

Pandemic covid-19  telah memberikan pengalaman  yang sangat berarti bagi para pebisnis , tak terkecuali aktivitas perdagangan yang dilakukan oleh Usaha Mikro Kecil Menengah (UMKM). Pada masa itu mereka harus mampu melakukan banyak cara agar bisa tetap mempertahankan usahanya. Pengalaman tersebut bisa dijadikan motivasi bagi pebisnis untuk mulai memikirkan lagi bagaimana mengelola usahanya agar bisa bangkit dan lebih sukses karena ada banyak peluang yang bisa dimanfaatkan pada masa new normal ini. Untuk itu pebisnis perlu melakukan pengamatan lagi guna mendapatkan informasi-informasi yang bermanfaat pada pasar yang akan dijadikan sebagai targetingnya, setelah itu pebisnis dapat merencanakan kembali cara-cara atau strategi apa yang perlu dilakukan dan sesuai dengan kondisi targetingnya untuk bisa memenangkan persaingan di masa ini. Tujuan  kegiatan pengabdian kepada masyarakat ini adalah membantu para pelaku usaha yang tergabung dalam Paguyuban Pedagang Wisata Belanja Tugu Velodrome Malang  untuk bisa merencanakan kembali strategi pemasaran yang tepat bagi usaha mereka  pasca pendemi covid 19. Tahapan pendampingan dimulai dari pemberian materi tentang pemasaran modern., kemudian dilanjutkan dengan pendampingan pada peserta ataupun anggota paguyuban yang membutuhkan untuk berkonsultasi dalam rangka membuat strategi pemasaran sederhana untuk bisnis mereka. Dengan adanya kegiatan ini Pengabdi berharap para pelaku bisnis UMKM dapat menentukan cara memasarkan bisnisnya dengan tepat dengan kata lain mereka dapat memilih dan menentukan strategi pemasaran yang sudah disesuaikan dengan konsumen sasaran dan tentunya juga disesuaikan dengan lingkungan yang mempengaruhi bisnisnya. Harapan tim Pengabdi pada kegiatan ini dapat memberikan pengetahuan baru dan mempunyai manfaat yang bermakna bagi keberlanjutan dan keberhasilan usaha pelaku bisnis yang tergabung dalam  Paguyuban ini pada khususnya dan para pelaku usaha ini dapat semakin mengembangkan usahanya dan memperluas pasarnya. Sedang untuk tim Pengabdi, kegiatan ini merupakan bentuk implementasi Tridarma Perguruan Tinggi. Semoga kegiatan ini membawa berkah dan manfaat untuk kemajuan  UMKM di Indonesia.
Co-Authors Dijah Julindrastuti, Dijah Erdiana, Atty Iman Karyadi, Iman Ismangil, Ismangil Surenggono ., Surenggono