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All Journal Infestasi Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura EKSPANSI Jurnal Ekonomi & Keuangan Islam Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Akuntansi dan Bisnis BISMA (Bisnis dan Manajemen)

Wulandari, Anis

Jurusan Akuntansi, Fakultas Ekonomi, Universitas Trunojoyo

Author-ID : 680670

Humanities Economics, Econometrics & Finance Social Sciences

Published : 7 Documents Claim Missing Document

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Articles

Determinan Pengungkapan Manajemen Risiko Perusahaan, Pengungkapan Modal Intelektual, dan Kepemilikan Asing Terhadap Nilai Perusahaan Eni Dwi Jayanti; Anis Wulandari; Nurul Kompyurini
InFestasi Vol 17, No 2 (2021): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v17i2.12233

Riset ini memiliki tujuan untuk mengetahui determinan Pengungkapan Manajemen Risiko Perusahaan (PMRP), Pengungkapan Modal Intelektual (PMI), dan Kepemilikan Asing (KA) terhadap nilai perusahaan pada industri manufaktur yang tercatat di Bursa Efek Indonesia (BEI) tahun 2014-2018 dengan menggunakan multiple linear regression. Riset ini memberikan hasil, bahwa PMRP, PMI, dan KA berpengaruh terhadap nilai perusahaan. PMRP oleh manajemen perusahaan merupakan wujud komitmen dalam pengelolaan risiko perusahaan serta dapat meminimalkan kerugian yang mungkin diterima stakeholder. PMI yang dilakukan secara sukareIa oleh perusahaan dapat menjadi wadah penyampaian signal kualitas PMI oleh perusahaan. KA atas investasi perusahaan dapat menaikkan harga saham, karena investor asing dinilai lebih mampu memilih manajerial yang berkualitas dalam mengelola perusahaan, sehingga mempengaruhi tingkat kepercayaan dari investor yang akhirnya juga berpengaruh terhadap meningkatnya nilai dari suatu perusahaan. This research aims to determine the determinants of Corporate Risk Management Disclosures (PMRP), Intellectual Capital Disclosures (PMI), and Foreign Ownership (KA) on firm value in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) in 2014-2018 using multiple linear regression. The results of this research are ERMD, ICD, and FO have an influence on firm value. ERMD by management is a form of commitment in managing company risk and can minimize losses that may be received by stakeholders. Voluntary disclosure of IC by the company can be a medium to convey a good signal, namely the quality related to the ownership of IC disclosed by the company. The ownership of shares by foreign investors in a company will increase the share price because foreign investors are considered more capable of choosing quality managers, thus affecting the level of trust from investors which also affects the increase in the value of a company.

Pengaruh Corporate Social Responsibility terhadap Perencanaan Agresivitas Pajak Faridatul Makhfudloh; Nurul Herawati; Anis Wulandari
Jurnal Akuntansi dan Bisnis Vol 18, No 1 (2018)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

This study examine the empirical association between corporate social responsibility (CSR) and aggressive tax planning. The dependent variable is used in this study is aggressive tax planning that measured using ETR (effective tax rates). The independent variable in this study is corporate social responsibility. While control variable in this study is leverage, liquidity, profitability, company size, capital intensity, and inventory intensity. This study use 55 sample (firm-years) that listed on the Jakarta Islamic Index that listed on the Indonesia Stock Exchange in the period 2010-2014. Data were analyzed using multiple linier regression analysis model. The result show that did not effect that significant between CSR to aggressive tax planning.Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh Corporate Social Responsibility terhadap perencanaan agresivitas pajak. Variabel dependen yang digunakan dalam penelitian ini adalah perencanaan agresivitas pajak yang diukur dengan menggunakan ETR (Effective Tax Rates). Variabel independen dalam penelitian ini adalah CSR (Corporate Social Responsibility). Sedangkan variabel kontrol dalam penelitian ini adalah leverage, likuiditas, profitabilitas, ukuran perusahaan, intensitas modal, dan intensitas persediaan. Penelitian ini menggunakan 55 sampel perusahaan yang terdaftar dalam JII (Jakarta Islamic Index) yang terdaftar di Bursa Efek Indonesia periode tahun 2010-2014. Data analisis menggunakan model analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa tidak terdapat pengaruh yang signifikan antara CSR terhadap perencanaan agresivitas pajak.

Menggagas Konsep Good Corporate Governance dalam Konstruksi Syariah Anis Wulandari
Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Vol 3, No 1: April 2010
Publisher : LPPM Universitas Trunojoyo Madura

GCG (Good Corporate Governance) adalah prinsip yang paling populer untuk menjaga integritas organisasi di dunia. Hampir semua negara di dunia terus prinsip ini untuk membangun akuntabilitas dan transparansi. Sayangnya, dalam kenyataannya, GCG memiliki penafsiran bahwa kurangnya nilai stakeholder. Penelitian ini bertujuan untuk rekonstruksi versi GCG OECD dan mencari alternatif lain untuk mencari konsep yang lebih baik dan lebih dapat diterima dalam syariah. Dengan rekonstruksi diharapkan dapat memberikan solusi tentang masalah itu sendiri. Setelah dianalisis oleh nilai-nilai dan karakteristik SET tersebut. Hasil ini dapat menetapkan nilai dari versi GCG syariah. Nilai adalah: pertama pemahaman pemangku kepentingan perusahaan lebih mendalam, kedua; prinsip tentang hak-hak stakeholder, ketiga; kesamaan tentang perilaku pemangku kepentingan; keempat, prinsip transparansi, Kelima, tentang akuntabilitas korporasi.

MENGUAK KESADARAN MUZAKI DALAM MEMBAYAR ZAKAT PENGHASILAN Herdi Kurniadi; Robiatul Auliyah; Anis Wulandari
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 9 No 1 (2017)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v9i1.562

Abstract: This study aims to uncover muzaki’s consciousness in paying zakat on income. This research is a qualitative study, using the transcendental phenomenological approach. The key informants in this study as many as three people of muzaki who had routinely pay zakat income more than five years. The results of the study showed that in general, the informant argues that income is one kind of the treasure (mal) which is obligated to be zakat issued. Whereas the ways to calculate the zakat, from three informants have similarity that equally counting on the gross income by using content of 2.5 percent. The next result showed that there is some consciousness that motivates the muzaki in paying zakat on income. The first consciousness is religiosity/faith. It is the obedience of informant in carrying out the obligation and the understanding of treasure concept in Islam; second, empathy for others, that the informant felt actuated to give the part of their income to others, especially to the nearby people; and third, the hope of a return, that the informant gave the part of their treasure because they want to get the requital. Keywords: Zakat on Income, Consciousness, Muzaki, the Way of Paying, Motivation

TELAAH KRITIS ATAS KONSEP GOOD CORPORATE GOVERNANCE DITINJAU DARI SHARI'ATE ENTERPRISE THEORY Anis Wulandari; Gugus Irianto; Unti Ludigdo
Jurnal Ekonomi & Keuangan Islam Volume 1 No. 2, Juli 2011
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol1.iss2.art1

GCG (Good Corporate Governance) is the most popular principle to keep integrity for organization in the world. Almost all countries in the world keep this principle for building accountability and transparency. Unfortunately, in the practice, GCG has less interpretation about the value of stakeholder. This research is aiming at reconstruction GCG (OECD version) and looking for the more acceptable concept for Islamic values. Hopefully, it can give solution for the problem itself. Having analyzed values and characters of SET, we construct new GCG based on shariaâ€™s values. These values are; first; understanding about stakeholder company more deeply, second; the principle about stakeholder rights; third; the equality about stakeholder behaviour; fourth; principle of transparency;fifth; about accountability of company.

Analisis Manajemen Pihutang dan Profitabilitas pada KPRI Kopergu Bangkalan Evaliati Amaniyah; Anis Wulandari
BISMA (Bisnis dan Manajemen) Vol. 5 No. 2 (2013)
Publisher : Universitas Negeri Surabaya

The purpose of study is to analyze receivable management and profitability at KPRI KOPERGU Bangkalan in 2008-2012. The method used in this study is descriptive method. This study use credit standart, credit terms, credit policy, receivable turnover and credit riskto analyze receivable management and use return on investment, return on equity and gross profit margin to analyze profitability. The result of this study is receivable tend to decline in 2008-2012 while the strategies of receivable collection is very efective to minimize uncollection receivable. Receivable turnover 1,3 time per year, ROA 6,44%, ROE 9,47% and gross profit margin18,31%

Pengaruh Profitabilitas, Ukuran perusahaan, Good Corporate Governance dan Peluang Investasi terhadap Nilai Perusahaan Fina Wardah Fitriyah; Anis Wulandari; Yudha Sambharakreshna
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 8 No. 2 (2023): Juli 2023
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v8i2.734

This research was conducted with the aim of knowing the variables of good corporate governance, profitability, company size, investment opportunities that affect the variable value of the company. Manufacturing Companies in the Basic Industry and Chemical Sector Listed on the Indonesia Stock Exchange for the 2016-2021 period are the objects of this research. Determining the number of research samples using purposive sampling method. The selected samples were analyzed by means of multiple regression analysis then subjected to classical assumption tests and partial hypothesis testing. Based on the results of multiple regression analysis and hypothesis testing, it shows that the audit committee variable has no effect on firm value, while the variables of managerial ownership, institutional ownership, independent board of commissioners, profitability, company size, and investment opportunities have an influence on firm value

Co-Authors Eni Dwi Jayanti Evaliati Amaniyah Faridatul Makhfudloh Fina Wardah Fitriyah Gugus Irianto Herdi Kurniadi Kompyurini, Nurul Nurul Herawati Robiatul Auliyah Unti Ludigdo Yudha Sambharakreshna

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