Article Per Year (5 Year)
p-Index From 2021 - 2026
5.795
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto BALANCE: Economic, Business, Management and Accounting Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Reviu Akuntansi dan Bisnis Indonesia Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Bisnis Net : Jurnal Ekonomi dan Bisnis RATIO: Reviu Akuntansi Kontemporer Indonesia International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Akuntansi dan Keuangan Media Ekonomi Review of Applied Accounting Research Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Abdimas Lamin El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Society, Community and Business Development Innovation Business Management and Accounting Journal
Mudjiyanti, Rina
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search

 1   2   3   4 
Pengaruh Kepatuhan Syariah Terhadap Kinerja Maqashid Sharia Perfomance dengan Intellectual Capital Sebagai Variabel Moderasi Ikbar Andriano; Bima Cinintya Pratama; Hadi Pramono; Rina Mudjiyanti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.10955

Abstract

The performance of Islamic banks should not be assessed solely through financial indicators but also through their ability to realize ethical values and public welfare as reflected in the Maqashid Shariah framework. However, empirical studies that komprehensif eously examine the role of Intellectual Capital and Sharia Compliance in explaining Maqashid Shariah Performance (MSP) remain limited. This study aims to analyze the influence of key components of Intellectual Capital and the level of Sharia Compliance on the variation of MSP in Indonesian Islamic commercial banks. Using panel data from 2013–2023, the research employs a quantitative approach based on secondary data extracted from annual reports of Islamic banks. The findings indicate that human capital efficiency and structural capital contribute significantly to the achievement of Maqashid, while capital employed and sharia compliance do not exhibit meaningful effects. The moderation analysis further reveals that only the interaction between sharia compliance and structural capital strengthens MSP. These results highlight that the realization of Maqashid relies more on internal systems, human resource competence, and organizational structure rather than solely on formal compliance practices. This study contributes to the development of maqashid-based performance evaluation and provides practical implications for Islamic banks to enhance governance and internalization of sharia values.
ANALISIS RESPON PASAR TERHADAP PENGUMUMAN SAHAM BONUS PADA BURSA EFEK INDONESIA Siti Murtopingah; Rina Mudjiyanti
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 13 No. 2 (2015): KOMPARTEMEN, Vol 13 No 2, September 2015
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v13i2.1767

Abstract

This study is to analysis the market response to the announcement of bonus share in Indonesia Stock Exchange. The response is indicated by the abnormal return. The method applied is event study using windows 15 days, 7 days before announcement and 7 days after announcement. The sample was selected purposively method in observation period of 2008 – 2014. Along the period, 24 companies were taken as sample. A hypothesis testing was done using paired sample t test. The statistical analysis proves that there is no significant difference of abnormal return between the period before and the period after the bonus share announcement.Keywords : Bonus Share, Market Response, Abnormal Return, Event Study
PENGARUH PERSEPSI PP NOMOR 46 TAHUN 2013 TERHADAP KEPATUHAN SUKARELA WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU PADA KANTOR PELAYANAN PAJAK PRATAMA PURWOKERTO Ani Kusbandiyah; Rina Mudjiyanti; Hardiyanto Wibowo
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 14 No. 2 (2016): KOMPARTEMEN, Vol 14 No 2, September 2016
Publisher : Universitas Muhammadiyah Purwokerto

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

Abstract

This study aims to obtain empirical evidence the influence of application of PP 46 2013 against voluntary compliance for small medium enterprisess with specific gross circulation. Application of PP 46 on measure from top of perceptual 46 PP with indicators measuring the simplicity, ease, justice, and removal of administrative sanctions. Research data obtained through the dissemination of a questionnaire as many as 120 of the fruit to the respondents i.e. SMEC PP Number 46 by 2013, which are deposit SPT in KPP Pratama Purwokerto started on 25 March until 4 April 2015. The results of this study concluded that perceptions the PP Number 46 2013 effect on voluntary compliance by taxpayers who have certain gross circulation on KPP Pratama Purwokerto. It is attested from the value of significance of 0.000.Keywords: Voluntary Compliance, the perception of PP 46-year 2013.
PENGARUH CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS (Studi pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2019) Robi Ridhayatul Gaos; Rina Mudjiyanti
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 19 No. 1 (2021): KOMPARTEMEN, Vol 19 No 1, Maret 2021
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v19i1.11218

Abstract

This study aims to find empirical evidence of the influence of corporate governance and firm size on financial distress. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The sampling technique used was purposive sampling and obtained a sample of 40 samples that met the criteria. The data analysis technique used is multiple regression analysis. The financial distress criteria in this study measured using the Z-score in Altman's financial distress prediction model. Based on the study results, it can be concluded that managerial ownership, the board of commissioners, and the audit committee have no effect on financial distress, while the board of directors has a positive and significant effect on financial distress and firm size has a negative and significant effect on financial distress.
The Effect of The CAMEL Method on Profitability in General Banking Listed on The Indonesian Stock Exchanges in 2020-2022 Ainun Putri Rayhan; Dinda Permatasari; Ikah Afri Cahyani; Yasmin Fatihatul Azizah; Haidar Tri Putra; Rina Mudjiyanti
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 22 No. 1 (2024): KOMPARTEMEN, Vol 22 No 1, Maret 2024
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.20924

Abstract

This research aims to determine the effect of health level using the CAMEL method on profitability. The variables in this research are capital, assets, management, earnings, liquidity, and profitability. These variables are measured by CAR, NPL, NIM, BOPO, LDR, and ROA. This research uses secondary data obtained from the Q2 and Q4 financial reports of banks listed on the IDX for 2020-2022 which were accessed from the websites www.idx.co.id. The population in this study were commercial banks listed on the IDX for the 2020-2022 period. The statistical analysis technique used is Multiple Linear Regression analysis. These results show that CAR and LDR have no effect on ROA. NIM has a positive effect on ROA, while NPL and BOPO have a negative effect. Every year there is bad credit so the NPL is uncertain. NIM affects ROA, so that interest income on productive assets managed by the bank increases so that the possibility of the bank being in trouble becomes smaller and the level of profitability can grow.
Pengaruh Net Volume Market Maker, Profitabilitas, dan Likuiditas terhadap Return Saham Sisca Laura Widyowati; Amir Amir; Suryo Budi Santoso; Rina Mudjiyanti
Bisnis-Net Jurnal Ekonomi dan Bisnis Vol 9 No 2: SEPTEMBER 2026
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/94m35d58

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh net volume market maker, profitabilitas yang diproksikan dengan earning per share, dan likuiditas yang diukur dengan current ratio terhadap return saham pada perusahaan MNC Group dan Sinarmas Group yang terdaftar di Bursa Efek Indonesia periode 2021-2024. Pendekatan kuantitatif dengan desain kausal diterapkan menggunakan data sekunder dari laporan keuangan triwulanan yang diperoleh di situs resmi Bursa Efek Indonesia dan platform online trading HOTS milik PT Mirae Asset Sekuritas. Sampel penelitian ditentukan melalui teknik purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh 14 perusahaan dengan total 224 observasi dari data kuartalan selama 4 tahun pengamatan. Analisis data dilakukan dengan regresi data panel fixed effect model dan robust standard error menggunakan bantuan software Stata 17. Hasil penelitian menunjukkan bahwa net volume market maker berpengaruh signifikan terhadap return saham, profitabilitas tidak terbukti berpengaruh signifikan terhadap return saham, serta likuiditas berpengaruh negatif signifikan terhadap return saham. 
Co-Authors Ainun Putri Rayhan Amir Amir Andhita Saharani Azahra Andra Tiara Syafira Ani Kusbandiyah Anisa Septiana Annisa Fairuz Annisa Ilma Hartikasari Arba Rafika Syawal Choerunnisa Arbi Arsi Ave Noor Arini Hidayah, Arini Bima Cinintya Pratama Dewi Ayu Fatimatuz Zahro Dinda Permatasari Dwi Shafamega Azzahra Dwi Winarni Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eri Septika Erny Rachmawati Fitriati, Azmi Ghefira Putri Ardhana Hadi Pramono Hadiyanto Wibowo Haidar Tri Putra Hardiyanto Wibowo Ika Yustina Rahmawati Ikah Afri Cahyani Ikbar Andriano Inayati, Nur Isna Ira Hapsari Ira Hapsari Iwan Fakhruddin Jessika Ezar Harfianto Khaerunnisa Dwiyanti Maratus Sholihah Naelati Tubastuvi Najwa Az-Zahra Priyanto, Eko Purnadi Purnadi Purnadi Purnadi Randikaparsa, Irawan Rezky Pramunindra Rifka Arofah Rifka Utami Arofah Robi Ridhayatul Gaos Salis Saevy Maulani Selamet Eko Budi Santoso Sisca Laura Widyowati Siti Murtopingah Sri Wahyuni Sri Wahyuni Sulistyani Budiningsih Suryo Budi Santoso Susilo Wardani Tiar Rizky Abdillah Tiara Pandansari Tri Septin Muji Rahayu, Tri Septin Venus C. Ibarra Yasmin Fatihatul Azizah Yesinta Febriati Ziva Aqillah Pramono