Articles
<![CDATA[PENGARUH PROFITABILITAS DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Andhieka, Krisnayana Tio]]>;
<![CDATA[Retnani, Endang Dwi]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[ABSTRACTThis research is meant to examine whether there is an influence of profitability and intellectual capital to the firm values which are listed in Indonesia Stock Exchange. Profitability has been measured by using the ROA (Return on Asset) ratio, intellectual capital has been measured by using VAIC (Value Added Intellectual Coefficient) ratio, and the firm value has been measured by using Tobinâs Q ratio. The data is the secondary data in the form of annual report of every consumer goods companies which are listed in Indonesia Stock Exchange during 3 (three) year periods in 2013-2015. The samples have been obtained by using purposive sampling and these samples have met the sample selection criteria. 23 consumer goods companies have been selected as samples. The hypothesis test of this research has been conducted by using F significance test and t statistic. The result of this research shows that profitability has been measured by using ROA give positive influence to the firm value. Meanwhile other variables i.e. intellectual model which is measured by using VAIC does not give any influence to the firm value.Keywords: Profitability, intelectual capital, firm value.]]>
<![CDATA[IMPLEMENTASI PAJAK PENGHASILAN BADAN PADA PT. BPR PURIDANA ARTHAMAS ]]>
<![CDATA[Firmansyah, Rachmad]]>;
<![CDATA[Retnani, Endang Dwi]]>
<![CDATA[ Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015) ]]>
Publisher : <![CDATA[STIESIA ]]>
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<![CDATA[This research is meant to examine the implementation of corporate income tax on PT. BPR Puridana Arthamas Sidoarjo and to find out the implementation of corporate income tax based on the taxing regulation. The research method is qualitative method which is done by using the descriptive analysis. The result of this research shows that PT. BPR Puridana Arthamas has prepared the financial statement of the company based on the prevailing Financial Accounting Standard. Due to the enforcement of the tax regulation then it generates commercial profit and statement and fiscal profit and loss statement. The influence of the implementation of the fiscal correction on PT. BPR Puridana Arthamas has made the fiscal profit and loss statement is larger than the commercial profit and loss statement and it has led income tax to underpayment. The company should follow the development of the tax regulation so obstacles in calculating the payable income tax.Keywords: Corporate Income Tax, Commercial Profit, Fiscal Profit.]]>
<![CDATA[IMPLICATIONS OF ISLAMIC GOVERNANCE ON ISLAMIC BANK FRAUD ]]>
<![CDATA[Ngumar, Sutjipto]]>;
<![CDATA[Fidiana, Fidiana]]>;
<![CDATA[Retnani, Endang Dwi]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 2: Jurnal Reviu Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v9i2.8735
<![CDATA[This study was conducted to test fraud at Islamic banks in terms of Islamic Good Corporate Governance. The research data uses Islamic banks registered at Bank Indonesia from 2017 to 2018. Data of the board of directors, board of commissioners, implementation of internal controls, and the sharia supervisory board were obtained from the composite index of self assessment in GCG report. This study did not succeed in accepting that the board of directors and board of commissioners have a negative effect on fraud and proved of the negative influence of internal controls and the sharia supervisory board on fraud. The sharia supervisory board is indeed a decisive element for fraud control from the conformity aspects of implementing Islamic bank operations. The board of directors is an external party of the company that is not directly involved in the company's operations]]>
<![CDATA[Perlakuan Akuntansi Aset Fisik Berdasarkan PSAK No.16 (Studi Pada PT Pelindo Marine Service) ]]>
<![CDATA[Prakoso, Nekat Wahyu Bagus]]>;
<![CDATA[Retnani, Endang Dwi]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol 12, No 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.31784
<![CDATA[This study aims to present the accounting treatment for physical assets referring to the provisions of PSAK No. 16. To achieve these objectives, this study uses a descriptive approach. Data obtained from the finance staff of PT PMS. Based on the results of interviews and various existing documents, this study concludes that PT PMS in determining the characteristics of fixed assets is in accordance with PSAK No. 16.Meanwhile, related to the measurement of the time to recognize fixed assets and the measurement after the recognition of fixed assets is in accordance with PSAK No. 2018. The depreciation method for fixed assets is the straight-line method. Finally, PT PMS has also disclosed important matters related to assets in its financial statements. In general, this study concludes that PT PMS has carried out records well, in accordance with PSAK No. 16 starting from paragraphs 73 to 77]]>
<![CDATA[The Effectiveness of Using E-Learning as Learning Media During the Covid Pandemic 19 ]]>
<![CDATA[Lilis Ardini]]>;
<![CDATA[Ulfah Setia Iswara]]>;
<![CDATA[Endang Dwi Retnani]]>
<![CDATA[ JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol 7, No 1 (2020): JURNAL KONSEP BISNIS DAN MANAJEMEN NOVEMBER ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jkbm.v7i1.4333
<![CDATA[The research objective is to provide an assessment of the effectiveness of the use of e-learning methods during the Covid 19 pandemic. Learning methods using e-learning began to be used when the corona virus outbreak became a global pandemic. This research is a descriptive study with a quantitative approach. The research was conducted on 275 accounting students of the Diploma and Undergraduate Program of STIESIA Surabaya who carried out learning activities through e-learning. E-learning in the STIESIA Surabaya environment uses the address https://elearning.stiesia.ac.id. The online questionnaire was filled out by students via Google Form in the month of June and then processed and analyzed the data. There are 20 indicators as an assessment of effectiveness of learning. The results showed that e-learning was considered by students to be quite effective as a learning method. There are still many obstacles faced by students when doing online learning using e-learning. However, along with the development of information technology, e-learning is expected to improve understanding of learning materials and make learning more efficient]]>
<![CDATA[IMPLICATIONS OF ISLAMIC GOVERNANCE ON ISLAMIC BANK FRAUD ]]>
<![CDATA[Sutjipto Ngumar]]>;
<![CDATA[Fidiana Fidiana]]>;
<![CDATA[Endang Dwi Retnani]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 2: Jurnal Reviu Akuntansi Dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v9i2.8735
<![CDATA[This study was conducted to test fraud at Islamic banks in terms of Islamic Good Corporate Governance. The research data uses Islamic banks registered at Bank Indonesia from 2017 to 2018. Data of the board of directors, board of commissioners, implementation of internal controls, and the sharia supervisory board were obtained from the composite index of self assessment in GCG report. This study did not succeed in accepting that the board of directors and board of commissioners have a negative effect on fraud and proved of the negative influence of internal controls and the sharia supervisory board on fraud. The sharia supervisory board is indeed a decisive element for fraud control from the conformity aspects of implementing Islamic bank operations. The board of directors is an external party of the company that is not directly involved in the company's operations]]>
<![CDATA[Perlakuan Akuntansi Aset Fisik Berdasarkan PSAK No.16 (Studi Pada PT Pelindo Marine Service) ]]>
<![CDATA[Nekat Wahyu Bagus Prakoso]]>;
<![CDATA[Endang Dwi Retnani]]>
<![CDATA[ JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 12 No. 1 (2021) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jimat.v12i1.31784
<![CDATA[This study aims to present the accounting treatment for physical assets referring to the provisions of PSAK No. 16. To achieve these objectives, this study uses a descriptive approach. Data obtained from the finance staff of PT PMS. Based on the results of interviews and various existing documents, this study concludes that PT PMS in determining the characteristics of fixed assets is in accordance with PSAK No. 16.Meanwhile, related to the measurement of the time to recognize fixed assets and the measurement after the recognition of fixed assets is in accordance with PSAK No. 2018. The depreciation method for fixed assets is the straight-line method. Finally, PT PMS has also disclosed important matters related to assets in its financial statements. In general, this study concludes that PT PMS has carried out records well, in accordance with PSAK No. 16 starting from paragraphs 73 to 77]]>
<![CDATA[Peningkatan Kapabilitas dan Performa UMKM melalui Monitoring dan Pendampingan ]]>
<![CDATA[Fidiana Fidiana]]>;
<![CDATA[Widhi Ariestianti Rochdianingrum]]>;
<![CDATA[Endang Dwi Retnani]]>;
<![CDATA[Dini Widyawati]]>
<![CDATA[ PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 5 No 4 (2020): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya ]]>
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DOI: 10.33084/pengabdianmu.v5i4.1268
<![CDATA[This community service activity is continuously carried out to develop the creativity of mothers in producing innovative and attractive products. This activity involves training and assistance in preparing financial and marketing reports. This activity was carried out in collaboration with the Sukolilo District and STIESIA Surabaya. MSMEs in Sukolilo District experienced several obstacles related to preparing financial reports, marketing that utilized social media, and other technical obstacles. After this mentoring activity, MSME managers gained several benefits, including having started compiling financial reports. Marketing training activities are carried out using Instagram social media as a means of producing products. In this activity, assistance was carried out to create an Instagram account, taking photos of products to be uploaded on Instagram, assisting in uploading product photos on Instagram accompanied by product descriptions so that they could attract consumers. This activity is carried out to improve the business carried out from the management aspect. The target to be achieved is that MSME players have financial reports that can be used to submit funds or capital to banks for business development, expand marketing networks, and increase sales.]]>
<![CDATA[PROSES PENYUSUNAN ANGGARAN DAN PENILAIAN KINERJA DITINJAU DARI ASPEK PERILAKU (Studi Kasus Pada Perguruan Tinggi Swasta ”X” Di Surabaya) ]]>
<![CDATA[Endang Dwi Retnani]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 1 (2009) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2009.v13.i1.207
<![CDATA[This study intends to find out the impact of planning and budgeting processes and performance measures on the behaviour of the responsibility center managers employed in a private university “X”. Method used in this study was qualitative research approach. The results showed that planning and budgeting submission processes with a bottom up participative approach influenced the behaviour of the responsibility center managers. Their appreciation and togetherness feeling was developed, as well as their commitment to execute the planned program and budgeting. Secondly, in the case that the approved planning and budgeting was implemented not as expected and planned without any explanation yielded a negative behaviour to the central managers that were shown by their less optimum potential works or with no action at all. Thirdly, financial performance measured with variant analysis was not reflecting the real performance of the responsibility center managers. The fact could cause misinterpretation of the management and also negative impact. It brought frustration among the responsibility center managers who actually had good performance. Furthermore, performance measurement, that is mainly based on financial aspects and neglecting non financial ones, influenced the reluctance of the responsibility center managers who just considered short term purposes and reluctant to make innovation. And last, by following steps suggested in the Balanced Scorecard, it could be able to define the Key Performanc Indicators of responsibility center managers with taking into consideration either financial or non financial aspects.]]>
<![CDATA[PENENTUAN KEY PERFORMACE INDICATORS PIMPINAN UNIT SATUAN KERJA DENGAN KONSEP BALANCED SCORECARD ]]>
<![CDATA[Endang Dwi Retnani]]>
<![CDATA[ EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 13 No 3 (2009) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya ]]>
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DOI: 10.24034/j25485024.y2009.v13.i3.388
<![CDATA[Methodology used in this research was qualitative method with case study approach. The method was chosen in order to study in more detail all steps applied in determination Key Performance Indicators by each responsible manager unit within the Private University “STIESIA” based on BSC for boosting the manager to do continuous improvement innovation. Steps used by responsible manager units of Private University “STIESIA” in determination key performance indicators based on BSC consisted of (1) Strategy Good Perspective;(2) Strategy Map;(3) Strategy Management Goals;(4) Strategic Management Scorecards, and (5) Strategic Academic Scorecards.With the establishment of Management Scorecard and Strategic Academic Scorecards, it was an importance step performed by all responsible manager units in Private University “STIESIA” for issuing focused strategy of continuous improvement innovation both in academic and non-academic affairs as to achieve the goal of the Private University “STIESIA” as the best institution. Further steps needed by the top managements of the Private University “STIESIA” - that is the Board of Foundation and the Dean of the Private University “STIESIA”, are to establish guideline for determining yearly work plan and measuring work performances.The guidelines were established based not only on financial perspective,but also on non-financial perspectives that were consisted of customer satisfaction,internal business process and learning and growth factors.In addition,in order to be able to achieve an objective performance measurement for each responsible manager unit,therefore it is necessary to apply a weighted proporsion for each above perspective.]]>
