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All Journal Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi Jurnal Ilmu dan Riset Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) Owner : Riset dan Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Share : Journal of Service Learning Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Kontribusia : Research Dissemination for Community Development Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara GUYUB: Journal of Community Engagement Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat DedikasiMU: Journal of Community Service Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Riset Perbankan, Manajemen dan Akuntansi Lead Journal of Economy and Administration Journal of Social Commerce Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Mildawati, Titik
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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PENGARUH PENERAPAN PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PEGAWAI Kholidah, Nur; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

This study aimed to examine the effect of the principles of good corporate governance, which is represented bythe openness, accountability, responsibility, independence and fairness of the performance of employees. Thedata used in this study are primary data in the form of a questionnaire with a sample taken 75 employees. Whilethe analytical technique used is multiple linear regression analysis. Based on the results of the feasibility testmodels known that the independent variables consisted of openness, accountability, responsibility, independenceand fairness has a significant influence on employee performance. Based on the next test by using t tests it isknown that all of the principles of Good Corporate Governance positive effect on employee performance, becausesome of the principles of good corporate governance can increase the openness of information on the companyregularly and timely and correctly, in addition the company established an audit committee to strengthen thefunction of internal oversight by the commissioner, the principle of accountability organize the fulfillment ofcorporate responsibility as a business entity in the community to all stakeholders, the principle of independencecan manage how employees are able to avoid the domination of unnatural by stakeholders, as well as theprinciples of fairness include clarity of the rights of shareholders to protecting the interests of shareholders,including the protection of minority shareholders of cheatingKeywords: openness, accountability, responsibility, independence, fairness, employee performance
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN YANG TERMASUK DALAM LQ 45 Di BURSA EFEK INDONESIA Rukmana, Ragita Indria; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 1 (2015)
Publisher : STIESIA

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Abstract

This main aims of this studyis to testwhether the good corporate governance itindriamechanism which consistsofmanagerial ownership structures, institutional ownership, independent commissioner, and audit quality haveinfluence to the firm value by using Price to Book Value (PBV). The analysis technique is the F statistic testwhich describes whether all independent variables which are included in the model have simultaneous influenceto the dependent variable and the t statistic test which describes how far the influence of one independentvariable individually in explaining the variation of dependent variable with the trust level is 5%. The result ofthe research describes that goodness of fit (model feasibility test) of managerial ownership structures,institutional ownership, independent commissioner, and audit quality have influence to the firm value by usingprice to Book Value (PBV). Meanwhile, partially the managerial ownership has influence to the firm value,institutional ownership has influence to the firm value, and independent commissioner has influence to the firmvalue. Nevertheless, the audit quality does not have any influence to the firm value.Keywords: Price to Book Value (PBV), Management Ownership, Institutional Ownership, IndependentCommissioner,and Audit Quality.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PROFITABILITAS PERUSAHAAN Wismandana, Nicho Budi; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 12 (2015)
Publisher : STIESIA

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Abstract

The purpose of this research is to test whether the effect of corporate social responsibility, managerial ownership and institutional ownership to company profitability. Method of data collection is purposive sampling method from a secondary data source for 3 years, ie 2011-2013 on the Stock Exchange, so that the samples used in this study as many as 15 companies in the three-year study period, the samples used in this study as many as 45 firm years. The results showed that the disclosure of CSR and institutional ownership has an effect on the profitability of the company, while the managerial ownership does not affect the profitability of the company, because of the managerial ownership is too low so that the performance of managers in managing the company less than optimal and managers as a minority shareholder has not been able to actively participate in making a decision in the company, so it does not affect the profitability of the companyKeywords: Corporate Social Responsibility (CSR), Managerial Ownership, Institutional Ownership, Profitability of the Company
PENGARUH PENDAPATAN DAERAH TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA JAWA TIMUR Permatasari, Isti; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to test whether income of region that consist of Local Own Source Revenues(PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH)have an influence to the Capital Expenditure in the districts / cities in East Java province in 2010-2014 periods.The samples are 38 districts / cities in East Java province. The data is in the form of secondary data which hasbeen obtained from the realization of Local Government Budget (APBD) report of districts / cities in East Javaprovince and the observation is in 2010-2014 periods that have been obtained from the Statistics Indonesia(BPS) of East Java Province. The data analysis instrument that has been employed in this research is MultipleLinear Regressions Analysis. Based on the result of the test, it shows that 1) Local Own Source Revenues haspositive influence to the Capital Expenditure; 2) General Allocation Fund has positive influence to the CapitalExpenditure; 3) Special Allocation Fund has positive influence to the Capital Expenditure. 4) Profit SharingFunds has positive influence to the Capital Expenditure. The result of this research has positive effect, itindicates when PAD, DAU, DAK, and DBH variables are getting high, and so the allocation of CapitalExpenditure is getting high as well.Keywords: Local Own Source Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund(DAK), Profit Sharing Fund (DBH), Capital Expenditure
PENGARUH PAJAK DAERAH, RETRIBUSI DAERAH, DAN DANA ALOKASI UMUM TERHADAP BELANJA DAERAH Febriyanti, Ima; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 12 (2017)
Publisher : STIESIA

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Abstract

Local expenditure represents all local government expenditures within a budget year. One of the sectors which could potentially finance theLocal Expenditure is local tax, local levies and general allocation funds. Therefore, this is aimed to analyze and to test the Local Tax, Local Levies and General Allocation Funds to the Local Expenditures. The population in this research is Government of Districts / Cities in East Java Province. East Java consists of 29 districts and 9 cities, then 38 samples have been selected to be examined. The data is the secondary data in the form of Budget Realization Report (LRA) from 2014 to 2016 which has been obtained from the Statistics of East Java Province. This research method is quantitative with analysis technique which has been done by using multiple linear regression analysis. It has been proven from the result of this research that Local Tax, Local Retribution and General Allocation Fund give positive influenceto the Local Expenditures. This can be explained by Adjusted R square value of 0.873 or 87.3%, it indicates that the Allocation of Local Expenditure which can be explained variable of Local Tax, Regional Levies and General Allocation Fund is 87.3% while the remaining is 12.7% can be explained by other factors which are not included in this research model.Keywords: Local taxes, local retributions, general allocation fund, local expenditures.
PENGARUH SIZE, GROWTH, PROFITABILITAS, STRUKTUR MODAL, KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Meidiawati, Karina; Mildawati, Titik
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 2 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The firm value shows that the prosperity of stakeholders will increase, if the stock price is increased as well. The firm value becomes very important because it reflects the performance of the company which can influence the perception of investors to the company. This research is meant to find out the influence of firm size, the growth of the company, profitability, capital structure, and dividend policy to the firm value. The samples are 21 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) during the 2010-2014 periods and they have been selected by using purposive sampling. The statistic test instrument uses SPSS 22 version which is carried out to perform classic assumption test, multiple linear regressions analysis, and the hypothesis test. Based on the result of normality test, multicolinearity test, heteroscedasticity, and autocorrelation, some variables that deviate from the classic assumption have not been found. The result of the hypothesis test shows that: (1) firm size does not have any influence to the firm value; (2) the growth of the company does not have any influence to the firm value; (3) Profitability does not have any influence to the firm value; (4) capital structure does not have any influence to the firm value; (5) dividend policy does not have any influence to the firm value.Keywords: Total Assets, Profitability, Capital Structure, Dividend Policy, Firm Value.
Pemahaman Usaha Mikro Kecil Menengah Terhadap Penerapan Peraturan Pemerintah No. 23 Tahun 2018 Tentang Penurunan Tarif Pajak Penghasilan Gunawan Hartadi; Bambang Suryono; Titik Mildawati
Jurnal Akuntansi dan Pajak Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i1.824

Abstract

UMKM is considered as one of primary contributors to state revenue. Due to its largest tax contributor, UMKM, the Small-Medium Enterprises (SMES), is authorised by government perceiving distinctive final income tax. Since July 1st 2018, its income tax changed from 1% of gross turnover to 0.5% owing to a regulation PP No. 23 of 2018. Therefore, this study aimed to investigate the impact of PP No. 23 of 2018 application on the SMEs' desires to expand their business. Through this regulation, the calculation of income tax for SMEs has been converted 1% of gross turnover to 0.5%. This study applied qualitative research with an expectancy theory. In this study, the interviews were conducted to three informants. As the results, this study indicated that the government regulation assisted improving the desires of SMES to escalate their businesses. Then, the SMES generally did not understand the new regulations due to lack of socialization about PP No. 23 of 2018. Moreover, the regulation was identified as an encouragement so that SMEs would not divert into online sales system. Thus, the respondents running SMEs suggested the government to synchronize both central and regional regulations so that SMEs sectors could be increased rapidly.
DEKONSTRUKSI KONSEP GOOD UNIVERSITY GOVERNANCE DALAM PELAKSANAAN ANGGARAN PERGURUAN TINGGI NEGERI BADAN HUKUM L Lussiana; Titik Mildawati; F Fidiana
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 22, No 2 (2019): Agustus
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.316 KB) | DOI: 10.35591/wahana.v22i2.181

Abstract

This study aims to deconstruct the concept of Good University Governance in the implementation of the budget of Legal Entity State Universities (PTN-BH). Therefore an approach is needed that can expose the concept of Good University Governance in a budget implementation. This research is conceptual research. Researchers are motivated to formulate the concept because they see that the budget in an institution has an important role in determining the results of organizational performance. Legal Entity State Universities are required to compile organizational performance reports in accordance with Menristek Dikti Regulation Number 40 of 2016. Indicators of organizational performance assessment for PTN-BH based on Menristek Dikti Regulation Number 40 of 2016 are must meet Good University Governance which consists of transparency, accountability, responsibility, effective and efficient. The success of the PTN-BH budget implementation is in fact measured by the fulfillment of Good University Governance. Therefore it is necessary to first understand the concept of Good University Governance in implementing the PTN-BH budget. This study uses contextual concepts by understanding existing theories and relating them to existing reality / daily life.
Ownership Concentration and Earning Quality: Moderating Role of Board Diversity Triyonowati Triyonowati; Rizki Amalia Elfita; Suwitho Suwitho; Titik Mildawati; Ikhsan Budi Rihardjo
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p240-250

Abstract

Bad management practices that occur in the industry cause a lot of harm to many parties. Bad management practices occur due to managers' efforts to manipulate profits. Bad management practices that are carried out by management will be aggravated if the majority of shareholders participate to press the managers to make a profit manipulation so the earning quality becomes low. The purpose of this research is to find out how ownership concentration affects earnings quality and to determine the ability of directors to reduce the influence of ownership concentration on income quality. The research data used is a manufacturing company registered with the IDX in 2019-2020 with sampling methods using the target population method, that is, a sample determination technique using certain considerations. The data analysis method used is Moderated Regression Analysis (MRA). The results proved that the ownership concentration negatively affects the earning quality and board diversity can moderate the influence of ownership concentration on earning quality. Test results show that Board Diversity can reduce the behavior of Ownership Concentration in performing earnings manipulation
PEMBERDAYAAN KOPERASI MELALUI VALUE CHAIN UNTUK MENCIPTAKAN KEUNGGULAN BERSAING Titik Mildawati
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 4 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2006.v10.i4.264

Abstract

The research issue  is to know whether value chain analysis can  be at cooperation to competitive advantage especially in Duta Niaga Cooperation in Jember or not. Value chain analysis can be  with choosing value added activity.  Linked Business Units are food supplier, rice milling unit, and transportation unit.The result shows that by choosy  are cooperation must buy field dry rice (gabah kering sawah/GKS) in cooperation warehouse especially in harvest, thine and must process being mill dry rice (gabah kering giling/GKG). Also cooperation must use outsourcing transportation service at application of milling contract
Co-Authors - Lussiana Abda Abda Agung Kristiawan Agustina Dianova Andiani, Legri Anggraini, Kevin Yulia Anugrah Mega Istiqomah, Anugrah Mega Arifin, Sugeng Moh Arina Ramadhianti, Arina Ariyanti Kusumaningtyas, Ariyanti Bambang Suryono Bambang Suryono, Bambang Cahyaning Novitasari, Cahyaning Dian Ratnasari Yahya Dian Wulansari Darmanto, Dian Wulansari Dini Widyawati Eliab Izmar Beta Pasanda, Eliab Izmar Beta Fakhrudin, Muchamad Imam Febriyanti, Ima Fidiana, Fidiana Firdaus Miftahul Hakim, Firdaus Miftahul Fitriah Dwi Susilowati Fransisca, Linda Gunawan Hartadi Handayani, Mafiah Fitri Hendra Adi Setiawan, Hendra Adi Ikhsan Budi Rihardjo Ikhsan Budi Riharjo Indah Puji Lestari Islamiah, Rifatul Jannah, Avin Mar’atul Jeane Beatrix Lumangkun, Jeane Beatrix juwita sari Juwita Sari Kholidah, Nur Khuzaini Kurnia Kurnia Kurnia Kurnia KURNIA KURNIA, KURNIA L Lussiana Laka, Marta Dea Lu Mapa Wasa Mayarina, Nana Ayu Meidiawati, Karina Moch Septiawan Susilo, Moch Septiawan Muhammad Reza Pahlawan Nenny Syahrenny Niko Permana Kusuma, Niko Permana Novi Darmayanti Nur Fadjrih Asyik Permatasari, Isti Priyadi, Maswar Patuh Puspitasari, Yeni Putri, Rosyida Sutrisno Putro, Vinki Permata Sari Utomo Qonitah, Iffah Rachmad Abdullah Rahmasari, Mia Nur Raniyah, Raniyah Ratna Eka Puji Astutik, Ratna Eka Puji Ratna Nugraheni Ratnasari Yahya, Dian respatia, wimba Riyana Riyana, Riyana Rizki Amalia Elfita Rosadi Wirawan Rukmana, Ragita Indria Subiantoro, Okky Hendro Sukarna, Fanny Noviyanti Suwitho, Suwitho Syafriningsih Laila Marbun, Syafriningsih Laila Syahrenny , Nenny Syahrenny, Nenny tri yonowati Triyonowati, Triyonowati Victor Aquino Harijanto, Victor Aquino Vika Rahmawati Virdaleny, Virdaleny Wahidahwati Wahidahwati Wimba Respatia Wismandana, Nicho Budi yahya yahya Yahya Yahya Yahya Yahya Yahya, Dian Ratnasari Yuliana Anggreani Dua Delang Kolit