Muyassaroh, Isyrohil
Institut Agama Islam Negeri Kediri

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EARNINGS MANAGEMENT FOR BONUS COMPENSATION Isyrohil Muyassaroh; Imam Subekti; Zaki Baridwan
TRIKONOMIKA Vol 20 No 1 (2021): June Edition
Publisher : Faculty of Economics and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.829 KB) | DOI: 10.23969/trikonomika.v20i1.1635

Abstract

The objectives of this quantitative study are to investigate the practice of earnings management which is proxied by Loan Loss Provision and Loan Loss Allowance and to assess the effect of bonuses on earnings management practices. Using purposive sampling, 102 banks were selected as the sample. The assessment includes one-sample t test and linear regression test. This study finds that banks commit earnings management practices by reducing LLA values and that bonuses negatively influence the practice of earnings management as proxied by LLP.
Analisis Kesehatan Bank Jatim Di Era Pandemi Siti Lailatul Fitriyah; Isyrohil Muyassaroh
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i2.653

Abstract

This research aimed to test whether there were differences in the level of banking soundness before and during Covid-19 at PT. Bank Pembangunan Daerah  Jawa Timur Tbk. (East Java Regional Development Bank or Bank Jatim) during 2016–2021. This research is quantitative descriptive research without testing the hypothesis. This study measures the soundness of banks using the RGEC method (risk profile, good corporate governance, earnings, and capital). The results of this study provide empirical evidence that during the Covid-19 pandemic, namely 2020-2021 and 2019-2020 (before Covid-19) the performance of the East Java Regional Development Bank had a very healthy level of health in terms of the ratio of LDR, LAR, CAR, NIM, while the CR ratio before the pandemic at a healthy level rose to very healthy and in 2021 decreased again with a healthy predicate, while the NPL ratio did not change to a good predicate, while the IRR ratio decreased to unhealthy. The ROA ratio also decreased from very healthy to be healthy, while GCG increased in 2021 to be good from those in 2019 and 2020 which were quite good.
PENGARUH SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN UMKM PUSAKA KOTA KEDIRI Regita, Martha Regita; Sri Hariyanti; Isyrohil Muyassaroh
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v4i1.1805

Abstract

Abstract: This research is based on the modern era where all aspects of human life are progressing with the presence of technology including in the business world. In the business world, of course, it is inseparable from financial records. In the development of today's era, financial records have also developed, one of which is the emergence of an accounting information system. By using an information system, it can improve financial performance. This research aims to analyze the influence of accounting information systems on the financial performance of PUSAKA UMKM Kediri. In this study, an accounting information system was used as variable X and financial performance as variable Y. This research method uses a quantitative method concerning the TAM theory developed by Davis. This study uses a simple linear regression test and the F Test, the results of this study are significant, namely based on the F test, the sig. value is 0.00 <0.05. This happens because there are several factors from the use of the accounting information system that bring benefits such as evaluating financial records, and evaluating marketing so that consumer targets become precise and the financial reports become more consistent and efficient. The results of the Determinant Coefficient test show that the R Square value is 0.573 or 57.3%, which means that the data shows a significant influence between variable X and variable other variables influence Y of 57.3% and the remaining 42.7%.  Abstrak: Dasar dari penelitian ini adalah era modern, dimana kehadiran teknologi dalam segala aspek kehidupan manusia telah memberikan dampak pada dunia bisnis. Dalam dunia bisnis tentunya tidak terlepas dari pencatatan keuangan. Dengan berkembangnya zaman saat ini, pencatatan keuangan pun ikut berkembang. Salah satunya adalah munculnya sistem informasi akuntansi. Kinerja keuangan dapat ditingkatkan dengan menggunakan sistem informasi. Penelitian ini bertujuan untuk menganalisis pengaruh sistem informasi akuntansi terhadap kinerja keuangan PUSAKA UMKM Kediri. Metode penelitian ini menggunakan metode kuantitatif berdasarkan teori TAM yang dikembangkan oleh Davis, dengan menggunakan sistem informasi akuntansi sebagai variabel X dan kinerja keuangan sebagai variabel Y. Penelitian ini menggunakan uji regresi linier sederhana dan uji F. Hasil dari penelitian ini adalah signifikan, yaitu berdasarkan uji F diperoleh nilai sig. sebesar 0,00 < 0,05. Hal ini disebabkan karena ada beberapa faktor dari penggunaan sistem informasi akuntansi yang membawa manfaat, seperti evaluasi pencatatan keuangan dan evaluasi pemasaran, sehingga target konsumen menjadi tepat dan laporan keuangan menjadi lebih konsisten dan efisien. Hasil uji koefisien determinasi menunjukkan bahwa nilai R square sebesar 0,573 atau 57,3% yang berarti data menunjukkan adanya pengaruh yang signifikan antara variabel X dengan variabel variabel lain mempengaruhi Y sebesar 57,3% dan sisanya sebesar 42,7%.
Analisis Kesehatan Bank Jatim Di Era Pandemi Fitriyah, Siti Lailatul; Muyassaroh, Isyrohil
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 2 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i2.653

Abstract

This research aimed to test whether there were differences in the level of banking soundness before and during Covid-19 at PT. Bank Pembangunan Daerah  Jawa Timur Tbk. (East Java Regional Development Bank or Bank Jatim) during 2016–2021. This research is quantitative descriptive research without testing the hypothesis. This study measures the soundness of banks using the RGEC method (risk profile, good corporate governance, earnings, and capital). The results of this study provide empirical evidence that during the Covid-19 pandemic, namely 2020-2021 and 2019-2020 (before Covid-19) the performance of the East Java Regional Development Bank had a very healthy level of health in terms of the ratio of LDR, LAR, CAR, NIM, while the CR ratio before the pandemic at a healthy level rose to very healthy and in 2021 decreased again with a healthy predicate, while the NPL ratio did not change to a good predicate, while the IRR ratio decreased to unhealthy. The ROA ratio also decreased from very healthy to be healthy, while GCG increased in 2021 to be good from those in 2019 and 2020 which were quite good.