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All Journal Akuisisi : Jurnal Akuntansi Jurnal Teknologi Jurnal Akuntansi dan Keuangan JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Jurnal Bisnis Mahasiswa Jurnal Iqtisaduna ProBisnis : Jurnal Manajemen JAB (Jurnal Akuntansi dan Bisnis) Research Horizon Time in Physics: Journal for Theoretical, Instrumentation, Material-Molecular, and Education Physics Journal of Innovative and Creativity
Dewi, Siska
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Analisis Penerapan Akuntansi Zakat Pada Lembaga Amil Zakat Berdasarkan PSAK No 109 Safitri, Anni; Sari, Fangela Myas; Dewi, Siska; Sholikah, Mar’atus; Kusuma, Triana Hasty
Jurnal Iqtisaduna Vol.10 No.1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v10i1.46665

Abstract

This research aims to analyze the implementation of zakat accounting in zakat amil institutions based on PSAK No. 109. The type of research used is descriptive qualitative research. Data collection techniques were obtained through observation, interviews, and documentation at the Amil Zakat Al Ihsan Institute of Central Java (Laziz Jateng) Pekalongan. The data obtained is secondary data in financial position reports, changes in managed assets, cash flow reports (receivables), and primary data obtained through measurement, recognition, distribution, and presentation interviews. Based on the research analysis results, it can be concluded that the process of measuring, recognizing, distributing, and presenting the Amil Zakat Al Ihsan Institution is in accordance with PSAK No. 109. However, the financial report of the Al Ihsan Amil Zakat Institution needs to be fully up to what is implemented by PSAK No. 109.
PENGARUH GOOD CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP PROFITABILITAS Lestari, Sri Indah; Dewi, Siska; Safitri, Anni; Sholikah, Mar’atus
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 7, No 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v7i1.5509

Abstract

This study aims to analyze the influence of the board of commissioners, audit committee, independent commissioners, institutional ownership, board of directors, and company size on the profitability of banking financial companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2022 period. The research sample comes from banking companies listed on the IDX during the 2019-2022 period. The datacollection technique in this study used a purposive sampling technique.The data were obtained from publicly available financial company reports with a population of 12 banking companies according to the criteria. Basedon the results of hypothesis testing it was found that the board ofcommissioners and ownership of financial companies have an influence on company performance, while the audit committee, independent commissioners, board of directors, and company size have no influence onfinancial company performance.
PENGEMBANGAN ALAT PERAGA PEMBELAJARAN BERBASIS TEKNOLOGI MURAH MATERI RADIASI KALOR DAN TEKANAN HIDROSTATIK Dewi, Siska; Hakim, Lucky Maulana
TIME in Physics Vol. 2 No. 1 (2024): March
Publisher : Universitas Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/timeinphys.2024.v2i1p17-22

Abstract

This study aims to develop low-cost technology-based learning aids in physics, specifically on heat radiation, using Student Worksheets (LKS). The Suyanto method of research and instructional media development was employed, including internal testing and variance similarity testing of the learning aids. The results consist of physics learning aids and LKS that have been internally validated, in line with theoretical expectations. The LKS validation yielded a score of 3.14, indicating suitability for use, while the external test using a One-Shot Case Study showed a student learning outcome score of 3.61, signifying good learning quality. Assessment of the appeal of the learning aids and LKS yielded a score of 3.32, and ease of use scored 3.17, indicating positive reception. Improvements were made before the production stage, which only involved prototyping.
Pengaruh Perputaran Modal Kerja, Struktur Modal, Perputaran Piutang Dan Ukuran Perusahaan Terhadap ROA Meisaroh, Reni; Dewi, Siska
Jurnal Bisnis Mahasiswa Vol 3 No 3 (2023): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v3i3.128

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh perputaran modal kerja terhadap ROA, struktur modal terhadap ROA, perputaran piutang terhadap ROA dan ukuran perusahaan terhadap ROA pada perusahaan properti dan real estate periode 2019-2022. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Teknik dalam penentuan sampel dengan menggunakan purposive sampling dengan kriteria perusahaan properti & real estate yang terdaftar dan melaporkan laporan keuangan lengkap di BEI periode tahun 2019-2022, perusahaan properti & real estate yang menggunakan mata uang rupiah dalam Laporan Keuangan dan Perusahan Properti & Real Estate yang mengalami laba dalam periode tahun 2019-2022 sehingga diperoleh sampel sebanyak 10 data perusahaan. Teknik analisis menggunakan analisis regresi linier berganda yang sebelumnya sudah dilakukan uji asumsi klasik yaitu uji normalitas, uji multikolonieritas, uji autokorelasi dan uji heteroskesdastisitas terlebih dahulu. Hasil penelitian menunjukkan bahwa variabel Perputaran Modal Kerja berpengaruh signifikan dan positif terhadap ROA. Struktur Modal berpengaruh signifikan dan negatif terhadap ROA. Perputaran Piutang tidak berpengaruh signifikan dan positif terhadap ROA. Ukuran Perusahaan berpengaruh signifikan dan negatif terhadap ROA.
Pengaruh Capital Structure, Likuiditas, Profitabilitas, dan Firms Size terhadap Earnings Quality Dewi, Siska
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2024): : September 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i2.12318

Abstract

The purpose of this study is to prove how the effect of capital structure, liquidity, profitability and company size on earnings quality. This study uses an analytical method, namely multiple linear regression with a quantitative approach. The samples in this study were 14 property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period from a total population of 86 companies. The results of this study prove that capital structure and profitability partially have a significant negative effect on earnings quality, liquidity partially has no effect on earnings quality, company size partially has a significant positive effect on earnings quality. Capital structure, liquidity, profitability and company size simultaneously affect earnings quality. In accordance with the results of this study, investors should pay more attention to the capital structure, profitability and company size of a company because these three things can affect earnings quality.
PENGARUH RETURN ON ASSET, CURRENT RATIO, DEBT TO ASSET RATIO, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR PERTANIAN YANG TERDAFTAR DI BEI TAHUN 2018-2022 Astuti, Fuji; Dewi, Siska
Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Vol 10 No 1 (2024): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah - Ag
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/esha.v10i1.1238

Abstract

The Ministry of Finance had the worst financial results across all industrial and agricultural sectors in 2019. The lack of corporate assets is a factor. The purpose of this study is to find empirical evidence regarding the effect of return on assets (ROA), current ratio (CR), debt to asset ratio (DAR), and company size on financial distress. The population used is the agricultural sub-sector companies listed on the IDX as many as 23 companies with 5 years of observation. This study used a purposive sampling method. The analytical techniques used in this study are descriptive statistics, logistic regression analysis, hypothesis testing, and determinant testing. The results showed that return on assets (ROA) had no effect on financial distress. Current ratio (CR), and firm size had a negative effect on financial distress. Debt to asset ratio (DAR) had a positive effect on financial distress. Simultaneously return on assets (ROA), current ratio (CR), debt to asset ratio (DAR), and company size affect financial distress in agricultural sub-sector companies listed on the Indonesia Stock Exchange.
Aplikasi Kamus Bahasa Melayu Sumut Berbasis Android Dengan Penerapan Speech to Text Dewi, Siska; Triase, Triase; Harahap, Aninda Muliani
Jurnal Teknologi Vol. 12 No. 1 (2024): Jurnal Teknologi
Publisher : Universitas Jayabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31479/jtek.v12i1.307

Abstract

Abstrak Bahasa daerah di Sumatera Utara ialah salah satunya Bahasa Melayu. Upaya untuk mencegah hilangnya Bahasa daerah, pusat bahasa di SUMUT telah menerbitkan Kamus Melayu SUMUT guna mengakui Bahasa melayu sebagai warisan budaya dan memperkuat sistem kebahasaan di Sumatera utara.  Untuk memperoleh kamus ini, Anda harus dating secara langsung ke Pusat Bahasa Sumatera Utara dan mengajukan memohon pengajuan kepada Direktur Pusat Bahasa. Oleh sebab itu, diperlukan sebuah aplikasi kamus digital yang mudah diakses masyarakat, sebagai Upaya memajukan dan lestarikan Bahasa daerah. Aplikasi ini dibangun dengan Android Studio Arctic Fox 2020.3.1 dengan dilengkapi fitur speech to text untuk memudahkan terjemah tanpa mengetik pada keyboard Android.   Keywords : dictionary, Malay language Sumut, speech to text, android
PENGARUH KEBIJAKAN HUTANG, PROFITABILITAS, LIKUIDITAS DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Fahrul, Muhammad; Dewi, Siska
Jurnal Akuntansi dan Bisnis Vol 9, No 02 (2023): Edisi Desember 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v9i02.624

Abstract

This research aims to obtain empirical evidence regarding the influence of debt policy on company value, profitability on company value, liquidity on company value, and corporate governance on company value in manufacturing companies in the food and beverage industry sub-sector. This type of research is quantitative research. The population in this research are manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange during 2018-2022. Determining the sample in the study used a purposive sampling method with the criteria of food and beverage companies that did not experience minus equity, companies that did not experience losses, companies that had independent commissioners, companies that published complete financial reports for the 2018-2022 period so that a sample of 9 companies was obtained. The analysis technique of this research uses multiple linear regression analysis. The research results show that debt policy and profitability have a significant effect on company value. Meanwhile, liquidity and corporate governance have no effect on company value. Keywords: Debt Policy, Profitability, Liquidity, Corporate Governance, Firm Value
Analisis Faktor – Faktor Yang Mempengaruhi Penghindaran Pajak Penipuan Sari, Fangela Myas; Dewi, Siska; Rokhman, Nur
Akuisisi: Jurnal Akuntansi Vol 20, No 2 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i2.1975

Abstract

This research aims to find out whether research examining financial pressure, education level and internal control systems can influence tax avoidance and Fraud. Previous research used quantitative research and the data still used secondary data. The advantage of this research is that this research is different from previous research because this research uses primary data. This research is different from previous research because it combines education level systems and financial pressures that can influence tax avoidance and Fraud. This research method uses primary data and is processed using the Smart PLS 3.0 data processing application
Pengaruh ROA, Ukuran Perusahaan, DER Dan Ukuran Dewan Komisaris Terhadap Pengungkapan CSR Rokhman, Nur; Dewi, Siska; Millatina, Syifa
ProBisnis : Jurnal Manajemen Vol. 15 No. 6 (2024): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari penelitian ini adalah untuk menyelidiki bagaimana variabel independen yang terdiri dari Return on Assets (ROA), ukuran perusahaan, debt to equity ratio (DER), dan ukuran Dewan Komisaris memiliki dampak langsung pada variabel dependen pengungkapan CSR. Data sekunder digunakan dalam penelitian ini, dan analisis deskriptif digunakan secara kuantitatif. Penelitian ini menggunakan teknik purposive sampling. Sebelas sampel diambil dari perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga 2022. Menurut hasil penelitian, ukuran perusahaan secara parsial berpengaruh signifikan dan positif terhadap pengungkapan CSR. Namun, Return on Assets (ROA), Debt to Equity Ratio (DER), dan ukuran dewan komisaris tidak secara parsial mempengaruhi pengungkapan CSR. Sebaliknya, Return on Assets (ROA), ukuran perusahaan, Debt to Equity Ratio (DER) dan ukuran dewan komisaris secara simultan mempengaruhi pengungkapan CSR secara signifikan.
Co-Authors Aninda Muliani Endah Purnamasari Fahrul, Muhammad Fuji Astuti Hakim, Lucky Maulana Jannah, Jessika Ahali Kusuma, Triana Hasty Lestari, Sri Indah Meisaroh, Reni Millatina, Syifa Naimah Nur Rokhman Nurul Istiqomah Oktaviana, Mujid Oktavianti, Mutia Safitri, Anni Sari, Fangela Myas Sholikah, Mar’atus Sunaryo, Rico Aris Triase Triase, Triase Valentino, Yosua Zulkarnaen, Haris Firdick