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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Ganaya: Jurnal Ilmu Sosial dan Humaniora Assets: Jurnal Akuntansi dan Pendidikan PRIVE: Jurnal Riset Akuntansi dan Keuangan JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Bisman (Bisnis dan Manajemen): The Journal of Business and Management Dinasti International Journal of Digital Business Management Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi Indonesia Jurnal Pengabdian Masyarakat Asia Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Formosa Journal of Multidisciplinary Research (FJMR) Formosa Journal of Applied Sciences (FJAS) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Journal of Public and Business Accounting Jurnal Kendali Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi ABDIMAS NUSANTARA
Tatas Ridho Nugroho
Universitas Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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Pengaruh Opini Audit, Pergantian Manajemen dan Pertumbuhan Perusahaan Terhadap Auditor Switching Dengan Financial Distress Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Nisa'ul Kaamilah; Tatas Ridho Nugroho; Toto Heru Dwihandoko
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 3 No. 2 (2020): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v3i2.892

Abstract

This research aims to analyze and obtain empirical evidence about the effect of audit opinion, management change and company growth on auditor switching with financial distress as a moderating variable. The population in this study were 90 financial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling, 42 samples were obtained for three years of observation to produce 126 units of analysis. The research data were obtained from audited financial statements, independent auditor's reports and the company's annual report downloaded from the website www.idx.co.id. The data analysis method uses descriptive statistical analysis, logistic regression analysis and Moderated Regression Analysis using SPSS version 22. The results of the study prove that simultaneous audit opinion, management change and company growth influence auditor switching. Partially the change of management and company growth has no effect on auditor switching. While audit opinion has a positive effect on auditor switching. Financial distress is able to moderate the change of management towards auditor switching, but it can’t moderate the relationship between audit opinion and company growth with auditor switching at financial sector companies listed on the Indonesia Stock Exchange in 2017-2019.
Fraudulent Financial Reporting dianalisis dengan Fraud Pentagon Pada Perusahaan Perbankan yang listing di BEI Tahun 2017-2019 Tatas Ridho Nugroho; Hari Setiono; Khurniatul Irsyadah
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i2.1414

Abstract

The meaning of financial statements is important information for management and stakeholders, so the standards that must be met by financial statements are to have reliable nature and representation faithfulness. However, sometimes financial statements are presented containing fraud in them so that they cannot be used as a basis for decision making. Observations intend to determine the effect of the theory of fraud pentagon which includes financial targets, financial stability, external pressure, ineffective monitoring, change in auditors, change of directors and dualism position on fraudulent financial reporting. This observation is quantitative. The population is all banking companies on the 2017-2019 BEI. Samples were taken through purposive sampling obtained 24 companies. Secondary data in the form of annual reports and financial reports were analyzed through multiple linear regression analysis. Observations show that financial stability, external pressure and change of directors affect fraudulent financial reporting. Meanwhile, financial targets, ineffective monitoring, change in auditors and dualism position do not affect fraudulent financial reporting. Simultaneously, these observations show that financial target variables, financial stability, external pressure, ineffective monitoring, change in auditors, change of directors and dualism position affect fraudulent financial reporting
Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance, dan Kinerja Keuangan Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2017-2019) Nadya Eka Sri Mukhita; Tatas Ridho Nugroho; Nur Nur Ainiyah
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1806

Abstract

Disclosure of Corporate Social Responcibility and implementation of Good Corporte Governance are needed by companies to improv financial performance. High financial performance has a good effect on the value of the company. The company must be able to increace the value of its company so that investors believe and invest in the company. This research aims to find out the effect of corporate social responsibility disclosure, good corporate governance, and financial performance on the value of the company. The data used in this study was otained from the data of the annual report of mining companie listed on the Indonesia Stock Exchange for the period 2017-2019. The sampling method used is purposiv sampling. The number of samples used in the study was as many as 20 companies. The technical data analysis used is partial least square analysis. The results of this study show that the corporate social responsibility variable had no effect on the company's value, good corporate governance had no efect on the company's value, and financial performance had no effect on the company's value.
COMPARATIVE ANALYSIS OF THE PRESENTATION OF FINANCIAL STATEMENTS ON CONVENTIONAL BANK AND SYARIAH BANK Tatas Ridho Nugroho; Ahmad Ahmad
Jurnal Akuntansi Indonesia Vol. 14 No. 2 (2018): Agustus
Publisher : Universitas Gajayana Malang

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

Abstract

Abstract : The principle difference in banking, commonly referred to as conventional banking with syariah banking. The difference in principle leads to differences in its policy system, especially on the systems and policies in reporting the financial statements applied. The purpose of this study is to compare the financial statements of conventional banking and syariah. This research method is qualitative approach with comparative descriptive analysis. The sample in this research is Bank BCA representing Conventional Bank and Bank Muamalat representing Syariah Bank. The activities of these two banks are generally not different, but if there are other activities of these two banks, there are differences, such as ZIS or Zakat. Conventional banking with Syariah banking when viewed in general, the financial statements are different from each other, where in conventional banking there are 5 types of financial statements, while in Islamic banking there are 8 types of financial statements. Keywords: conventional bank, syariah bank, financial statement, banking
Dividend Policy : Dipengaruhi oleh Leverage, Likuiditas, Profitabilitas dan Ukuran Perusahaan pada Perusahaan Foods and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017 Tatas Ridho Nugroho; Muhammad Bahril Ilmiddaviq
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v3i2.431

Abstract

Dividend policy is a policy in dividing profit of the company that can be with name and everything, but in it practices often encountered dividing or paying it by unseen. Dividing dividend in appropriate time intervals that is every half year or in a year. This study aims to know about the influence of Leverage, Liquidity, Profitability, and Size towards Dividend Policy. This study using a quantitative approach by using a multiple linear regression analysis methods. The population in this study is registered companies in the stock exchange of Indonesia, food, and beverages year 2013-2017 is the main focus of this study. The sample of this study is collected by purposive sampling method. The result of the coefficient determination test that 34,7% is showing the ability of independent variable determine dependent variable, temporary 65,3% determine by other variables. The simultan test showed that independent variable together influence dependent variable and the partial test showed how does leverage has a negative significant impact towards dividend policy, liquidity hasn’t a significant impact towards dividend policy, profitability has a positive impact towards dividend policy and size hasn’t a significant impact towards dividend policy.
Generic Strategy Pada UMKM Warkop Angkringan Free Wifi Di Kabupaten Mojokerto Di Masa Pandemi Covid 19 M. Syamsul Hidayat; Kasnowo; Tatas Ridho Nugroho
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 4 No. 1 (2021): Februari 2021
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

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

Abstract

The purpose of this research is to analyze the selection of Generic Strategy by the owner of the Angkringan Coffee Shop (free wifi) in Mojokerto Regency during the Covid 19 pandemic so that their business can survive and be sustainable. This research is an exploratory research with a qualitative approach in the form of a Focus Group Discussion. The number of samples of this study were 15 people based on certain considerations. The data collection technique was carried out by using open-ended interviews in order to obtain complete information from the participants. The data analysis used descriptive analysis method. The results showed that the generic strategy in free wifi angkringan warkop during the Covid 19 pandemic was a differentiation strategy and a cost reduction strategy.
Pengaruh NPM, ROA, ROE Terhadap Pertumbuhan Laba Dengan BOPO Sebagai Moderasi Siti Meisaroh; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1999

Abstract

The aim of this study is to find out the impact of NPM, ROA, and ROE on BOPO-moderated profit growth in food and beverage sub-sector manufacturing companies in the period 2017–2022. This type of research is called quantitative descriptive research. The population used 26 food and beverage companies. The samples used in this study were from 14 companies, for a total of 84 samples obtained using purposive sampling techniques. Data analysis techniques use descriptive statistics, classical assumption tests that include normality tests, multicolinerity tests, heteroskedasticity tests, and autocorrelation tests, double linear regression analysis, moderated regression analyses, hypothetical tests (t tests), and determination coefficients with the help of SPSS program 26. The secondary data used is the financial report obtained from the Indonesian Stock Exchange. The results of the research show that NPM has no influence on profit growth, while ROA and ROE influence profit growth, and BOPOs are not able to moderate the relationship between NPM to profit growth. BOPOs are not capable of moderating the relationship between ROA to profit growth, BOPOs are not capable of moderating the relationship between ROE to profit growth Keywords: NPM, ROA, ROE, BOPO and Profit Growth
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Kepemilikan Institusional Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Dewi Fitriya Indriani; Hartono Hartono; Tatas Ridho Nugroho; M Bahril Ilmiddaviq
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1172

Abstract

This study aims to examine the effect of firm size, profitability, leverage and institutional ownership on the timely submission of financial reports. This research uses secondary data from property and real estate companies listed on the Indonesia Stock Exchange in 2019-2022. The samples obtained in this study were 13 companies during the 2019-2022 period with a total sample of 52 annual financial reports selected through purposive sampling. The data analysis method used in this study is logistic regression using SPSS. The results of the study show that company size, profitability and institutional ownership have no effect on the timeliness of submission of financial statements. While Leverage has a positive effect on the Timeliness of Submission of Financial Statements.
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Kepemilikan Institusional Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Dewi Fitriya Indriani; Hartono Hartono; Tatas Ridho Nugroho; M Bahril Ilmiddaviq
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1172

Abstract

This study aims to examine the effect of firm size, profitability, leverage and institutional ownership on the timely submission of financial reports. This research uses secondary data from property and real estate companies listed on the Indonesia Stock Exchange in 2019-2022. The samples obtained in this study were 13 companies during the 2019-2022 period with a total sample of 52 annual financial reports selected through purposive sampling. The data analysis method used in this study is logistic regression using SPSS. The results of the study show that company size, profitability and institutional ownership have no effect on the timeliness of submission of financial statements. While Leverage has a positive effect on the Timeliness of Submission of Financial Statements.
Penerapan Mata Kuliah Praktik Kewirausahaan terhadap Motivasi Mahasiswa Akuntansi dalam Membentuk Karakter Entrepreneurship Tri Septiana Wati; Hartono Hartono; Tatas Ridho Nugroho; M. Bahril Ilmiddaviq
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1173

Abstract

Indonesia is one of the most densely populated countries in the world. As a country with the largest population, it means that the government must prepare jobs. Along with the increasing population and changes in the era of industrialization, Indonesia is experiencing problems, namely the depletion of jobs with an increase in the number of job seekers, most of whom are university graduates, causing unemployment. This condition certainly threatens university graduates who are in the productive age group and are focused on becoming a workforce. Preparing graduates who are adaptive and capable of opening jobs needs to be given more attention at this time. This research aims to. This study aims to understand the conditions of learning and entrepreneurial activities at Islamic University of Majapahit. The method used in this research is qualitative method. Data collection techniques used in this study were interviews, observation, and documentation. This study produced a description of the learning conditions which were divided into three discussions, namely, learning systems, learning processes, and entrepreneurial activities with found to be a lack of educational capacity to form graduates with entrepreneurial profiles. These results can be a reference for other tertiary institutions in finding solutions by mapping the problems that occur. Other contributions of this research complement previous research related to entrepreneurship.
Co-Authors Adibah, Nisa'ul Adrian Hartanto Darma Sanputra Ahmad Ahmad Andi Daniah Pahrany Aprilia, Riska Dwi Ayu, Dwi Rahma Dewanti, Nabila Aura Dewi Fitriya Indriani Dewi Fitriya Indriani Dian Dwi Sahniar Djuni Farhan Dwihandoko, Toto Heru Eliza Silviana Miftakh Fachry Abda El Rahman Fauziah Nur Aini Ferdiansyah, Rifaldy Adinandra Hari Setiono Hari Setiono Hari Setiono, Hari Hartono Hartono Hartono Hartono Husniatus Zahroh I Gusti Bagus Wiksuana Ilmidaviq, Muhammad Bahril Ilmiddaviq, M Bahril Ilmiddaviq, M. Bahril Imam Baidlowi Imam Baidlowi Baidlowi Isnaini, Nurdiana Fitri Izzalqurny, Tomy Izzalqurny, Tomy Rizky Kasnowo kasnowo, kasnowo Khanida, Marisha Khurniatul Irsyadah Kukuh Budianto Lely Fithri Nela Margarita M Bahril Ilmiddaviq M. Bahril Ilmiddaviq M. Syamsul Hidayat M. Syamsul Hidayat Margarita, Lely Fithri Nela Marisha Khanida Mifta Ria Oktaviana Miladia, Arika Muhammad MUHAMMAD FUAD Muhammad Galang S. Mukhamad Khabib Sabilal Rosad Mukhamad Khabib Sabilal Rosad Mu’thoyyah, Izzatul Nabila Aura Dewanti Nadya Eka Sri Mukhita Nirmala, Dindya Nisa'ul Kaamilah Novi Eko Prasetyo Nur Ainiyah Nur Ainiyah Nur Ainiyah Nur Rosyidah Nurdiana Fitri Isnaini Nurdiana Fitri Isnaini Nurul Insanin Nurwijayanti Oktaviana, Mifta Ria Orchidta Ramadina, Defrina Eka Primasa Minerva Nagari Puji Handayati Ratih Kusuma Mawardani Riska Dwi Aprilia Rosyidah, Nur Sabrina, Arzendy Berlian Shynta Nuril Rahmawati Ahyar Siti Meisaroh Siti Meisaroh Tri Septiana Wati Tri Septiana Wati Umi Muawanah Venni Ayunda Pratiwi Verlandes , Yuliasnita Yunita Widya Rahayu