Article Per Year (5 Year)
p-Index From 2021 - 2026
8.315
P-Index
This Author published in this journals
All Journal Jurnal Media Wahana Ekonomika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Manajemen "E M O R" Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Bilancia : Jurnal Ilmiah Akuntansi JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Sains Manajemen dan Bisnis Indonesia Bima Journal : Business, Management and Accounting Journal Journal of Islamic Economics and Social Science (JIESS) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Indonesia Raya Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Journal of Social Science Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Economic Edu Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital International Journal Business, Management and Innovation Review
Yusmaniarti
Universitas Muhammadiyah Bengkulu
Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

Published : 74 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 74 Documents
Search

 4   5   6   7   8 
Pengaruh Faktor Fundamental Terhadap Harga Saham Bank Dan Lembaga Keuangan Islam Indonesia Yusmaniarti Yusmaniarti; Ummul Khair; Marini Marini; Esy Rahmawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.4041

Abstract

This This study aims to examine the effect of fundamental factors consisting of ROA, EPS, and BOPO on stock prices in Islamic banking and Islamic financial institutions in Indonesia during the 2018-2020 period. The formulation of the problem in this study is how the effect of ROA, EPS, and BOPO on stock prices. The purpose of this study is to determine the effect of ROA, EPS and BOPO on stock prices. This type of research uses a quantitative data design with secondary data. The research sample uses the total sampling method, which is a sampling technique if all members of the population are used as samples. The research sample is the financial statements of Islamic banks and Islamic financial institutions originating from the last 3 years from 5 Islamic banking companies and 7 Islamic financial institution companies with research data totaling 36 data (3 years x 12 sample companies). The data collection method uses documentation and literature taken from www.idx.co.id. Data analysis used is descriptive statistical test and hypothesis testing. The results showed that ROA, EPS and BOPO had no effect on stock prices. This can be seen from the ROA p-values 0.419, EPS p-values 0.130 and BOPO p-values 0.146 which are greater than the public significance level of 0.05 . Meanwhile, ROA, EPS and BOPO have no simultaneous effect on stock prices.
Determinants of the Accuracy of Islamic Banking Financial Reporting in Indonesia (Empirical Study on Indonesian Islamic Banking Listed on the IDX in 2018-2020) Muhammad Apriansyah Putra; Yusmaniarti Yusmaniarti; Hesti Setiorini
Journal of Islamic Economics and Social Science (JIESS) Vol 3, No 1 (2022)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2022.v3i1.006

Abstract

Timeliness of financial reporting can affect the value of benefits for users of financial statements. The delay in financial reporting is a bad image in the seen of investors and other external parties. This study aimed to determine the effect of profitability, liquidity, leverage, and firm size on the timeliness of financial reporting. The sample of this study was taken by using the total sampling method. The sample is the financial statements of Islamic banks from the last 3 years consisting of 15 Islamic banking companies with 45 research data (3 years x 15 sample companies). The data collection techniques used documentation and literature studies taken from the official website of the Indonesia Stock Exchange, namely www.idx.co.id as secondary data The technique of analyzing the data used descriptive statistical tests and hypothesis testing. The results of this study indicate that Profitability, Liquidity, and Leverage have no effect on the timeliness of the company's financial reporting. This can be seen from the P values Profitability: 0.900, Liquidity 0.338, Leverage 0.192 which greater than the significance level of 0.05, and the size of the company has an effect on the timeliness of the company's financial reporting. This can be seen from the P values which is smaller than the limit of significance value of 0.000 0.05 Hence, simultaneously profitability, liquidity, leverage, and firm size affect the timeliness of financial reporting.
Measuring The Financial Performance Of Msmes From The Perspective Of Financial Literacy, Financial Inclusion And Financial Technology Marini Marini; Yusmaniarti Yusmaniarti; Intan Faradilla; Hesti Setiorini
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5323

Abstract

This research aims to determine the influence of Financial Literacy on the performance of MSMEs in Bengkulu City, the influence of Financial Inclusion on the performance of MSMEs in Bengkulu City, the influence of Financial Technology on the performance of MSMEs in Bengkulu City and the influence of Financial Literacy, Financial Inclusion and Financial Technology on the performance of MSMEs. This research includes associative research. The population in this research is all MSMEs in Bengkulu City, totaling 9 sub-districts. This research uses instrument testing, this research is taken from within the population, the results of which will then be directly used for research. The data analysis technique used is simple linear regression analysis, multiple linear regression. The results of this research show that financial literacy has no effect on the performance of MSMEs in the city of Bengkulu. The T test shows that the financial literacy variable has a calculated t value of -1,369 with a significance level of 0.174. This significance value is greater than 0.05, meaning the first hypothesis is rejected, Financial Inclusion has no effect on the performance of MSMEs. The t test shows that the Financial Inclusion variable has a calculated t value of -0.921 with a significance level of 0.359. This significance value is greater than 0.05, meaning the second hypothesis is rejected, Financial Technology has an effect on MSME Performance. The t test shows that the Financial Technology variable has a calculated t value of 23,021 with a significance level of 0.000. This significance value is smaller than 0.05, meaning that the third hypothesis is accepted.
FAKTOR INTERNAL DAN EKSTERNAL TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN PADA DESA BATU KALUNG Adio Peratama; Rina Yuniarti; Yusmaniarti; Diah Khariyah
Jurnal Economic Edu Vol. 4 No. 1 (2023): Juli
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jee.v4i1.5361

Abstract

Penelitian ini bertujuan untuk menganalisis faktor internal dan eksternal yang mempengaruhi kepatuhan pembayaran pajak bumi dan bangunan di Desa Batu Kalung. Faktor internal seperti Norma Subjektif dan Kesadaran Wajib Pajak sedangkan faktor eksternal yang mempengaruhi wajib pajak ialah Soialisasi Pajak dan sanksi pajak. Objek dalam penelitian ialah masyarakat Desa Batu Kalung, dan subjek penelitian adalah masyarakat yang terdaftar sebagai wajib pajak dan memiliki surat pemberitahuan tagihan (SPT). Total sampel yang diambil yakni 81 responden. Data dianalisis dengan menggunakan SPSS 22.0. Analisis data dengan menggunakan uji asumsi klasik, uji hipotesis dan uji koefisien determinasi. Dari analisis yang dilakukan, hasil penelitian menunjukkan bahwa secara parsial Kesadaran Wajib dan sanksi pajak berpengaruh positif signifikan terhadap kepatuhan membayar pajak bumi dan bangunan. Dengan koefisien determinasi adjusted R^2 = 0,912 nilai mempunyai makna bahwa pengaruh Norma Subjektif ( X1), Kesadaran Wajib Pajak (X2), Soialisasi Pajak (X3) dan Sanksi Pajak (X4) memberikan kotribusi pengaruh sebesar 0,915 atau 91.5 % terhadap kepatuhan wajib pajak (Y) di Desa Batu Kalung Kecamatan Muara Kemumu Kabupaten Kepahiang, Provinsi Bengkulu sedangkan sisahnya sebesar 8.5 % dipengaruhi oleh variabel-variabel lain yang tidak termasuk dalam penelitian ini. Kata kunci : Norma Subjektif, Kesadaran Wajib Pajak, Soialisasi Pajak dan Sanksi Pajak kepatuhan wajib pajak.
An Analysis of the Sustainability Performance of Indonesian Banks and Islamic Financial Institutions Using a Triple Bottom Line Model Yusmaniarti Yusmaniarti; Fitri Santi; Nurna Aziza; Husaini Husaini; Ridwan Nurazi; Fadli Fadli
East Asian Journal of Multidisciplinary Research Vol. 2 No. 11 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i11.6792

Abstract

The Triple Bottom Line-based Sustainability Performance model in Indonesian Islamic banks and financial institutions is the subject of this dissertation research. Using theoretical vantage points from resource dependency theory, interest theory, agency theory, institutional theory, and legitimacy theory, this study investigates the impact of Islamic Corporate Governance (ICG) on Corporate Sustainability Performance (SP), which employs Islamic corporate governance mechanisms. It primarily focuses on sharia board attributes and ownership structure. Regression analysis is done in this study using Eviews 10, and thirteen recommendations are made to enhance sustainability performance. By visiting each company's official website and the website www.idx.co.id, secondary data was gathered. 49 Islamic financial institutions that were registered with the OJK between 2016 and 2021 comprised the research sample of Indonesian Islamic banks and financial institutions. Data from financial reports were used for six years, making 294 total samples of data from the panel. This study will look at the characteristics of the Sharia Board (DS), which will be used as independent variables. The Corporate Sustainability variable will be used as a dependent variable, and the variables Independent Sharia Board, size of the Sharia Board, Sharia Board Meetings, Gender Diversity, and the existence of a sustainability committee and the application of AAOIFI standards will be used as proxies. The research results show that Indonesian Islamic corporate governance has a significant effect on sustainability performance, with Independent sharia boards, Gender diversity, and AAOIFI implementation being able to influence sustainability performance while size, board meetings, and sustainability committees do not influence the sustainability performance of Islamic banks and financial institutions in Indonesia. Institutional ownership is partially able to moderate the relationship between independent sharia boards, gender diversity and implementation with sustainability performance. Institutional ownership is unable to moderate the size of the sharia board, sharia board meetings and sustainability committee on sustainability performance. This research provides policy insights for policymakers, practitioners, and corporate boards to promote sustainable operations through Islamic corporate governance, adding to existing development plans to address sustainability-related issues. This research contributes to the literature by establishing a relationship between Islamic corporate governance and triple-bottom-line performance in Indonesian Islamic banks and financial institutions
The Effect of Inflation, Exchange Rate, Bi rate, Dow Jones Index on the Composite Stock Price Index (Empirical Studies on the Indonesian Stock Exchange in 2018-2022) Inzira Fauzia NoviaSari; Hesti Setiorini; Yusmaniarti Yusmaniarti; Chairul Suhendra
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1301

Abstract

The Composite Stock Price Index (IHSG) is a reflection of the Indonesian economy, when the JCI shows an increase, it means that the Indonesian economy is in a conducive condition and vice versa. To be able to find out what can help the movement of the JCI, several factors need to be considered, such as inflation, the exchange rate, the BI rate and the Dow Jones index. The purpose of this study was to determine the effect of inflation, exchange rates, the BI rate and the Dow Jones index (DJIA) on the JCI. This research was conducted at the IDX using a sample of 60 consisting of monthly data for all variables from 2018 to 2022 by determining the sample using a saturated sample or census sample. The data analysis technique used was the Classical Assumption Test and Partial Hypothesis Test (T Test) and Simultaneous (F Test) with the help of the SPSS 22 Program. The results showed that partially Inflation (X1) had no effect on the JCI with a significant value of 0.358> 0 .05 and t count 0.927<2.004, Exchange Rate (X2) has no effect on JCI with a significant value of 0.389>0.05 and t count -0.869<2.004, BI Rate (X3) has no effect on JCI with a significant value of 0.242>0, 05 and t count -1.182 <2.004, the Dow Jones Index (X4) has an effect on the JCI with a significant value of 0.000 <0.05 and t count 4.962>2.004. While simultaneously Inflation, Exchange Rate, BI Rate, and the Dow Jones Index have a joint effect on the JCI with a sig value of 0.000<0.0.
PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Tiara Feronika; Mirra Sri Wahyuni; Yusmaniarti Yusmaniarti; Ummul Khair
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 4 No. 2 (2023): Edisi Desember 2023
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v4i2.5544

Abstract

Integritas laporan keuangan merupakan ukuran sejauh mana keuangan pernyataan yang disampaikan manajemen menunjukkan informasi yang benar dan jujur sehingga tidak menyesatkan penggunanya. Informasi keuangan yang berintegritas akan dapat diandalkan karena merupakan penyajian yang jujur yang memungkinkan pengguna informasi bergantung pada informasi tersebut, namun pengguna laporan keuangan mulai meragukan integritas laporan keuangan akibat berbagai kasus manipulasi yang terjadi pada perusahaan besar. Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance yang terdiri dari komisaris independen, komite audit, dengan leverage, dan ukuran perusahaan dalam pengaruhnya terhadap integritas laporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan perusahaan yang dipublikasikan oleh Bursa Efek Indonesia melalui situs resminya http://www.idx.co.id/id dengan jumlah populasi sebanyak 193 perusahaan. Sampel penelitian diambil secara purposive sampling dan diperoleh sebanyak 64 perusahaan dikali tiga tahun penelitian menjadi 192 sampel. Pengujian yang dilakukan dalam penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda dan pengujian hipotesis diolah menggunkan SPSS 22. Hasil pengujian hipotesis menunjukkan komisaris independen tidak berpengaruh terhadap integritas laporan keuangan dengan nilai signifikan 0,698 > 0,05. Komite audit tidak berpengaruh terhadap integritas laporan keuangan dengan nilai signifikan 0,485 < 0,05. Leverage tidak berpengaruh terhadap integritas laporan keuangan dengan nilai signifikan 0,250 > 0,05. Dan ukuran perusahaan berpengaruh terhadap integritas laporan keuangan dengan nilai signifikan 0,000 < 0,05. Kata Kunci : Komisaris Independen, Komite Audit, Leverage, Ukuran
PENGARUH STRUKTUR MODAL, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021) Nopita Sari; Budi Astuti; Yusmaniarti Yusmaniarti; Marini Marini
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6296

Abstract

This research aims to examine the influence of capital structure, liquidity, profitability and company size on company value in manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The results of this research show the significance of each variable. Capital Structure has no significant effect on company value with a significant 0.656, Liquidity has a significant effect on company value with a significant 0.869, Profitability has a significant effect on company value with a significant 0.001, Company Size has a significant effect on company value with a significant 0.775. The results of the coefficient of determination test (Adjusted R²) show that 11.6% of the variation in agency costs can be explained by independent variables, while the remaining 88.4% is explained by other variables not in this study. Keywords : Firm Value, Capital Structure, Liquidity, Profitability, and company size.
PENGARUH PENGETAHUAN, PENGALAMAN DAN KUNTABILITAS AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS PADA INSPEKTORAT PROVINSI BENGKULU) Hernandianto; Ilham Azoni; Yusmaniarti Yusmaniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6312

Abstract

This research aims to examine the influence of auditor knowledge, experience and accountability on audit quality at the Bengkulu provincial inspectorate office. The population in this study consisted of 100 auditors, the sampling technique in this study used saturated sampling (census). This research is quantitative research with primary data. The data analysis technique uses multiple linear regression analysis which is processed using the SPSS (Statistical Product and Service Solution) application. The data collection method is through observation and questionnaires. The partial research results show that knowledge has a significant positive effect on audit quality, this can be seen from the significance value of 0.002 <0.05 and the regression coefficient value of 0.219. Experience has a significant positive effect on audit quality, this can be seen from the significance value of 0.000 < 0.05 and the regression coefficient value of 0.483. Accountability has a significant positive effect on audit quality, this can be seen from the significance value of 0.043 <0.05 and the regression coefficient value of 0.253. The research results simultaneously show that the auditor's knowledge, experience and accountability have a significant positive effect on audit quality, this can be seen from the significance value of 0.000 < 0.05 and the F value of 23,976. Keywords: Knowledge, Experience, Auditor Accountability and Audit Quality
PENGARUH KONSERVATISME TERHADAP EFISIENSI INVESTASI DAN AGENCY COST SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR (SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Syahlina Natalia; Chairul Suhendra; Yusmaniarti Yusmaniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6513

Abstract

The purpose of this research  is to determine how the influence of conservatism, investment efficiency, and agency cost as moderating variabel in manufacturing companies the date used in this study is secondary data sourced from the annual reports of manufacturing companies listed on the indonesia stock exchange (IDX) the sample size was collected using purposive sampling technique a total of 6 companies the research utilized the SPSS 23 program for windows version 11. The findings indicate that conservatism has a positive impact on investment efficiency, and agency cost do not moderate this positive influence on investment efficiency. Keywords: Conservatism, Investment Efficiency, Agency Cost
Co-Authors Adelia Oktapriani Adio Peratama Ahmad Junaidi Ahmad unaidi Alamsyah, Putra Jaya Ali Ibrahim Ali Ibrahim Ali Sutan Pane Amalia Sauma Anes Rasela Anesa fitri Angga Febriyanto Anggraeni, Fera Asri Yani Astuti, Ririn Bintang Agustina Pratiwi Budi Astuti Budi Astuti Budi Astuti Cairul Suhendra Chairul Suhendra Deby Deby Decco Soerzawa Defri Yuindra Della Febri Rinjani delvi, Delvi Afriani Desma Purnama Sari Diah Khariyah Dicky adiansyah Dina Pranesti Dinal Eka Pertiwi Dodi Irawan Duffin Dwina Anindia Ekowati, Sri Elni Mutmainnah Elsa Febiola Esti Maryani Esy Rahmawati Fadli Fadli Fatsiwi Nunik Andari febriyanti febriyanti Febriyanti Febriyanti Feny Junika Fiqri Oktafian Fitri Santi Fraternesi Fraternesi Fraternesi Fraternesi Fraternesi, Fraternesi Haryadi, Soni Herlena Puja Herlianti, Weni Hernadianto, Hernadianto Hernandianto Herry Novrianda Husaini Husaini Hutabarat, Selvin Marsa Ilham Azoni Indri Ayuni Viana Indriani, Wahyu Intan Faradilla Inzira Fauzia NoviaSari Iwi Karmita Sari Katra Pramadeka Kesi Alvia Sesba Khairul Bahrun Khairul Khairul Lastini Nur Sholihah Lola Pitaloka Mardiah Syofiana Mareta Suwartini Marini Marini Marini . Marini Marini Meitri Handayani Mira Sriwahyuni Mirra Sriwahyuni Muhammad Apriansyah Putra Muhammad Yusuf Mukadar, Amir Muntahana Nensi Yuniarti Nensi Yuniarti. Zs Nia Dwi Putri Nio firdaus Nofitra Fitrah Nopita Sari Novita Hamron Nurna Aziza Nurul Ainun Oktavia Nurul Azizah Ananda Nyayu Mashita Ariani Okta Amiko Naka Putri Sulistyawati Rahmat Jumri Ranidiah, Furqonti Ratnawili Riana Riana Ridwan Nurazi Rina Yuniarti, Rina Rio Prabowo Riski Iin Widayanti Risma Korselinda Risnanosanti Risnanosanti Rita, Wismalinda Riyan Dika Pratama Robiansyah, Anton Sari, Jesika Refina Selly Sepika Selly Sepika Setiadi, Bekti Setiorini, Hesti Shafira Azzahra Ramadhani Silvi Oktaria Sri Ekowati Sumarlan, Ahmad Sunaryadi - Supawanhar, Supawanhar Suroso, Adi Surya Ade Saputera Susilawati Susilawati Syahlina Natalia Tiara Feronika Tito Irwanto Ummul Khair Ummul Khair Windayanti, Windayanti Windhi Tia Saputra Witri Gustina Wulan Angraini Yoga Agriansyah Yulia Suci Anugra Zufiyardi Zufiyardi