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All Journal Jurnal Reviu Akuntansi dan Keuangan Signifikan : Jurnal Ilmu Ekonomi JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Widya Cipta : Jurnal Sekretari dan Manajemen Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Universitas Batanghari Jambi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Information System, Applied, Management, Accounting and Research Jurnal Administrasi dan Manajemen JAAF (Journal of Applied Accounting and Finance) Syntax Idea Jurnal Ekobis : Ekonomi Bisnis & Manajemen Jurnal Akuntansi Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Devotion: Journal of Research and Community Service Journal of Economics and Business Letters Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Perspektif Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Impresi Indonesia Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Abdi Masyarakat Multidisiplin Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah Ilmu Terapan Universitas Jambi Media Bina Ilmiah International Journal of Entrepreneurship, Business, and Creative Economy Journal of Governance Risk Management Compliance and Sustainability Inclusive Society and Sustainability Studies (ISSUES) International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Eduvest - Journal of Universal Studies Indonesian Journal of Advanced Social Works (DARMA) International Journal of Emerging Issues in Islamic Studies International Journal of Entrepreneurship and Sustainability Studies Applied Quantitative Analysis (AQA) Priviet Social Sciences Journal Jurnal Keuangan dan Bisnis JURNAL ILMIAH GEMA PERENCANA International Journal Multidisciplinary Science Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Community Engagement and Development Journal of Management, Economic, and Financial Society Journal of Social Entrepreneurship Theory and Practice
Wati, Lela Nurlaela
Universitas Teknologi Muhammadiyah Jakarta
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Journal : Jurnal Akuntansi

 1 
PENGARUH STRUKTUR MODAL, PROFITABILITAS TERHADAP DETERMINASI MANAJEMEN LABA DAN STRATEGI DIVERSIFIKASI Dayani Okvi Yanto; Lela Nurlaela Wati
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.100

Abstract

This study aims to examine the effect of capital structure on earnings management, profitability on earnings management and diversification strategies to moderate the effect of capital structure on earnings management. This study uses data from 93 manufacturing companies listed on the Stock Exchange Index (IDX) during the period 2014 to 2018 using Moderating Regression Analysis (MRA). The results showed that capital structure had no effect on earnings management. Profitability with the ROA proxy has a significant positive effect on earnings management, but the diversification strategy is not able to moderate the relationship of capital structure to earnings management. Profitability can build earnings management actions by way of income minimizaation and income maximization, because with good performance through the level of profitability, investors will be interested in investing the capital.
PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SYARIAH (ISLAMIC SOCIAL REPORTING) Fitri Selvia; Lela Nurlaela Wati; Bono Prambudi
JURNAL AKUNTANSI Vol 7, No 2 (2018): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.327 KB) | DOI: 10.37932/ja.v7i2.50

Abstract

The concept of corporate social responsibility (CSR) is now not only developing conventional economics, but also in the Islamic economy. The concept of CSR in Islam is Islamic Social Reporting, which is a special framework for reporting social responsibility in accordance with Islamic principles. The framework is not only useful for Muslim decision makers, but also useful for helping Islamic companies in fulfilling obligations towards Allah SWT and society. This writing method used literature review through various literature with the aim of informing the reader (informative research) about the themes in social responsibility disclosure in sharia-based companies.
PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN Mislia Ambar Sari; Lela Nurlaela Wati; Bambang Rahardjo
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.92

Abstract

This study aims to determine the effect of capital structure and dividend policy on firm value by moderating profitability in food beverages companies. Samples are Food Beverages Sub Sector manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2018 period, which were taken using purposive sampling technique. The analysis technique used is a moderation regression analysis (MRA) using eviews 9. The results of hypothesis testing show that the capital structure variable (DER) has a positive and significant effect on firm value (PBV), dividend policy (EPS) has a positive and significant effect on firm value ( PBV), profitability (ROA) strengthens the effect of capital structure (DER) on firm value (PBV), but profitability (ROA) does not strengthen the effect of dividend policy (EPS) on firm value (PBV). These results indicate that the higher the capital structure financed by debt and the greater the dividends distributed to investors, the higher the firm value.Keywords: Capital Structure, Dividend Policy, Profitability, Firm Value
PENGARUH KONEKSI POLITIK DAN STRUKTUR KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN Ahmad Maulana; Lela Nurlela Wati
JURNAL AKUNTANSI Vol 8, No 1 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.117 KB) | DOI: 10.37932/ja.v8i1.59

Abstract

This study raises the issue of the influence of political connections and managerial ownership structures on firm value based on the phenomenon of political connection practices that occur in manufacturing companies in Indonesia. This study aims to analyze and obtain empirical evidence of the influence of political connections and managerial ownership structures on the value of the company where the long-term goals of the formation of companies to maximize the value of the company by increasing the prosperity of the owner or shareholders. This research sample uses secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Samples were taken using purposive sampling and that met the sample selection criteria. The sample used was 87 companies. Data is processed with Eviews 9 software using the General Least Square (GLS) method. The results of the study show that political connections have a positive positive effect on company value. While the managerial ownership structure does not have a significant effect on firm value.
DESAIN ENTERPRISE RISK MANAGEMENT PADA PERGURUAN TINGGI DI STIE MUHAMMADIYAH JAKARTA Lela Nurlaela Wati; Ramdany Ramdany; Abdul Mukti Soma
JURNAL AKUNTANSI Vol 10, No 2 (2021): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v10i2.439

Abstract

Tujuan dari penulisan ini adalah untuk menganalisis penerapan manajemen risiko pada perguruan tinggi di Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta. Metode penelitian menggunakan desain penelitian eksploratif, karena tujuan penelitian ini adalah untuk memahami permasalahan manajemen risiko pada STIE Muhammadiyah Jakarta. Data diperoleh dengan melakukan wawancara dan barinstorming dengan ketua program studi, kepala bagian, dan kepala Lembaga STIE Muhammadiyah Jakarta, juga dengan menggunakan data sekunder yaitu jumlah mahasiswa, jumlah, dosen, dan data lainnya. Tahapan analisis dilakukan melalui identifikasi risiko, penilaian dan evaluasi risiko, perencanaan mitigasi risiko dan analisis serta interpretasi data. Berdasarkan hasil identifikasi risiko, terdapat 5 risiko inherent yang bisa berdampak signifikan terhadap sustainability STIE MJ. Berdasarkan risk profile dari kelima identifikasi risiko, risiko 1 berdampak kualitatif terhadap penurunan peringkat akreditasi, risiko kedua dan ketiga berdampak terhadap tidak tercapainya sasaran kinerja, risiko keempat dan kelima dapat berdampak terhadap penurunan klasterisasi Nasional Perguruan Tinggi. Dampak kuantitatif risiko 1-3 berdampak terhadap kerugian institusi, risiko no. 4 dan 5 berdampak terhadap rendahnya  penyerapan anggaran (cost center). Beberapa risiko memerlukan penangan dalam waktu yang tidak singkat seperti risiko 4 dapat mengakibatkan risiko residual tidak sesuai dengan target risiko yang diharapkan (risk appetite), sehingga diperlukan penanganan risiko secara berkelanjutan. Penelitian ini memiliki keterbatasan yaitu identifikasi risiko tidak dilakukan secara mendalam pada semua unit kerja. Penelitian mendatang diharapkan agar identifikasi risiko dilakukan pada semua unit kerja di Perguruan Tinggi, sehingga risiko yang ada dapat segera dimitigasi dan dilakukan perbaikan segera.
ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DENGAN BANK KONVENSIONAL Harri Yuni Rachman; Lela Nurlaela Wati; Refren Riadi
JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.821 KB) | DOI: 10.37932/ja.v8i2.68

Abstract

This research aims to determine the level of readiness of national banks, especially Sharia Commercial Banks in facing business competition in 2023 in terms of the company's financial performance aspects. The sample in this study was three (3) commercial banks three (3) Syaria Bank for the period 2014 - 2018. The analytical tool used to prove the hypothesis in this study is the independent sample t-test. The information used to measure bank financial performance is based on Bank Financial Publication Reports for the period 2014 - 2018 using CAMEL (Capital, Asset, Management, Earning, and Liquidity) financial valuation indicators summarized in CAR, BOPO, LDR, NIM financial ratios, ROA and NPL. The result of this study showed that there were significant differences, especially the BOPO, ROA and NPL indicators. As for the CAR, LDR and NIM indicators, there was no significant difference. However, when viewed from all aspects of indicators, Islamic Commercial Banks have not been able to show better financial performance compared to Conventional Commercial Banks
PENGARUH KONEKSI POLITIK, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP TAX AVOIDANCE Laras Putri Maidina; Lela Nurlaela Wati
JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i2.95

Abstract

The purpose of the study was to test the influence of Political Connections, Good Corporate Governance, and Financial Performance on Tax Avoidance. The research method used is a quantitative method. The study used data of 45 manufacturing companies listed Index Stock Exchange (IDX) during the period 2014 to 2018. Samples are taken by the purposive sampling method and which meets the criteria for sample selection. Data is processed with Version 9 Eviews software using the Generalized Least Square (GLS) method. Results show that Political Connection and Financial Performance have a positive influence on Tax Avoidance, this suggests that there are still companies that practice tax evasion. Corporate Governance has no effect on Tax Avoidance, meaning the existence of Corporate Governance is effective in attempting to prevent tax avoidance practices. 
Co-Authors Abdrazakova, Ainur Abdul Mukti Soma Achmad, Syariffuddin Ade Irma Rismala Ahmad Maulana Alam, Priyono Joko Alexander Bagaswara Ali Fahmi AM Soma Amalia Kusuma Wardini Amalia Kusuma Wardini Amalia Kusuma Wardini Andri Armaenah Andy Dharmalau Apsary, Nilla Arifin, Agus Zainul Ayu, Shilfa Bambang Rahardjo Bono Prambudi Budi Andru Darda, Ahmad Darwis, Hidayat Dayani Okvi Yanto Dharmalau, Andy Dinti Gircela Dwiyana Kartikasari Etty Puji Lestari Evi Adriani Faizul Mubarok Fariz Saputra, Adi Finna Kurniasih Fitri Selvia Galang Raindo Syahdam Gezer Sowandito Ginta Ginting, Ginta Gunawan Triwiyono Haq, Fajrialshah Amarul Harri Yuni Rachman Harry Pambudi Hartono, Muchamat Heike Hakim Hendrian Hendrian, Hendrian Hidayat, Novan Wahyu Ibrahim, Luckman Ida Ayu Putu Sri Widnyani Ilza Febrina Ilza Febrina Ilza Febrina Imam Santoso Ira Geraldina Isprihayadi, Heri Ispriyahadi, Heri Iswari, Andina Kartikasari, Dwiyana Kaylanisa, Sarah Khoirun Nisa Kiagus Muhammad Amin Krisnandono, Diananto Kun Hartawan Adi Satria Kurnia Tri Jayanti Kusnadi, Eko Laras Putri Maidina Lisa Nurlitasari Lutfan, Ifan Muhamad Lutfi, Mohamad M. Lutfi Maftuchach, Viniyati Mailani, Indah Maria Suryaningsih Marlianingrum, Peggy Ratna Marson Simanjuntak, Harros Martino Wibowo Maudy Rosalina Meita Istianda Miharto, Elititus Mislia Ambar Sari Mita Apriliasari Moch. Rizal Momon Momon Muchamat Hartono Muhammad Syafi'i Mulyanti, Rita Yuni Ngurah Budiartha Wicaksana Nong Tatu Parida Norhamida, Hana Novan Wahyu Hidayat Nur Habib Nuraeni Pristiawati, Siti Nurul Hudaeini Nurwaidah Octavia Handayani Oktavia Oktavia . Pandaya Pandaya Parida, Nong Tatu Persada, Topan Prambudi, Bono Pranajaya, Harry Pusfitalisya Pusfitalisya Putri Firadani, Seprila Ramdany Ramdany, Ramdany Riadi, Refren Riansyah, Yunus Rini Yayuk Priyanti Rini Yayuk Priyati Rizal, Moch. Rizaldy, Mochamad Asmi Ruseno, Ndaru Sahraman Hadji Latif Satriawan, Muhammad Arjuna Setiyawan, Pudi Soma, A. Mukti Soma, AM Soma, Mukti Sri Rahayu Sudrajat, Oki Suhana Suhana Suhana Suhana Suprapta, Imam Supriatiningsih, Supriatiningsih Supriatininingsih, Supriatiningsih Suryaningsih, Maria Susi Susilawati SUSILAWATI, SUSI Syafardi, Heri Tati Rajati Tiena Suhartini Torres, Patrixia Gliezel Wardini, Amalia Kusuma Wenty Febrianti Yuli, Rama Yulianti, Citra Alifia Zaenudin Zaenudin Zulkarnain, Abdul Malik