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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

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.

Analisis Perbandingan Kinerja Keuangan Bank Syariah Sebelum dan Sesudah Merger yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Mukhamad Khabib Sabilal Rosad; Hartono Hartono; Nur Ainiyah; Tatas Ridho Nugroho
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.v1i4.1174

This study aims to determine differences in company performance seen from the ratio of profitability, liquidity and activities before the merger and to find out the differences in company performance seen from the ratios of profitability, liquidity and activities after the merger. the population consists of Sharia Banking companies listed on the Indonesia Stock Exchange. The total number of companies in this population is 13 entities. The sampling technique uses the purposive sampling method and obtains the results of Islamic banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population of companies in this study was 4 before the merger and 1 after the merger. Data analysis used comparative analysis and descriptive statistical analysis using SPSS as a testing tool. The results of the study show that there are differences in the average ratio of liquidity and profitability ratios in ROI before the merger. Then there are differences in the profitability ratios on NPM, ROA, and ROE after the merger. Meanwhile, the activity ratio shows no significant difference either before or after the merger.

Analisis Perbandingan Kinerja Keuangan Bank Syariah Sebelum dan Sesudah Merger yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Mukhamad Khabib Sabilal Rosad; Hartono Hartono; Nur Ainiyah; Tatas Ridho Nugroho
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.v1i4.1174

This study aims to determine differences in company performance seen from the ratio of profitability, liquidity and activities before the merger and to find out the differences in company performance seen from the ratios of profitability, liquidity and activities after the merger. the population consists of Sharia Banking companies listed on the Indonesia Stock Exchange. The total number of companies in this population is 13 entities. The sampling technique uses the purposive sampling method and obtains the results of Islamic banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population of companies in this study was 4 before the merger and 1 after the merger. Data analysis used comparative analysis and descriptive statistical analysis using SPSS as a testing tool. The results of the study show that there are differences in the average ratio of liquidity and profitability ratios in ROI before the merger. Then there are differences in the profitability ratios on NPM, ROA, and ROE after the merger. Meanwhile, the activity ratio shows no significant difference either before or after the merger.

Empirical Studies on Property and Real Estate Sector Companies Listed on the Indonesian Stock Exchange for the Period 2019–2022: Determining the Accuracy of Financial Reporting Ridho Nugroho, Tatas
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 6 No. 3 (2023): November 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v6i3.2938

The objective of this study is to examine the impact of firm size, profitability, leverage, and institutional ownership on the promptness of financial reporting. This study employs secondary data sourced from real estate businesses that are publicly listed on the Indonesian Stock Exchange over the period spanning from 2019 to 2022. The study collected a total of 52 annual financial reports from 13 organizations between the years 2019 and 2022, using selective sampling. The present study employed logistic regression analysis with the aid of the Statistical Package for the Social Sciences (SPSS) software to analyze the data. The findings of the study indicated that there was no significant impact of firm size, profitability, and institutional ownership on the veracity of financial reporting.

Implementasi Penyusunan Laporan Keuangan Yayasan Pondok Pesantren Berdasarkan Isak 35 dan Pedoman Akuntansi Pesantren pada Yayasan Pendidikan Pondok Pesantren “Roudhotul Muttaqin” Kab. Mojokerto Muhammad Galang S.; Tatas Ridho Nugroho; Hari Setiono; Imam Baidlowi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.877

This study aims to find out how the preparation of the financial reports of the "Roudhotul Muttaqin" Islamic Boarding School Foundation, Mojokerto Regency and whether the preparation of the financial reports of the "Roudhotul Muttaqin" Islamic boarding school foundation is in accordance with ISAK 35 standards and Islamic boarding school accounting guidelines. This type of research is a qualitative descriptive research with a case study method that compares the financial reports of the “Roudhotul Muttaqin Islamic boarding school” with ISAK 35 standards and Islamic boarding school accounting guidelines. Data collection techniques used are documentation and interviews. The object of this research is the Islamic boarding school foundation "Roudhotul Muttaqin" Mojokerto Regency. Data analysis was carried out by comparing the components in ISAK 35 which includes a comprehensive income statement, a report on changes in net assets, a balance sheet, and a cash flow statement, while the Islamic boarding school accounting guidelines include account identification, journalism, general ledger, trial balance, and preparation of financial statements. based on ISAK 35. The results showed that the Roudhotul Muttaqin Islamic Boarding School Foundation, Mojokerto Regency had not implemented financial reports based on ISAK 35 and had not recorded the accounting cycle based on Islamic boarding school accounting guidelines.

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

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

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.

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

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.

Analisis Perbandingan Kinerja Keuangan Bank Syariah Sebelum dan Sesudah Merger yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Mukhamad Khabib Sabilal Rosad; Hartono Hartono; Nur Ainiyah; Tatas Ridho Nugroho
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.v1i4.1174

This study aims to determine differences in company performance seen from the ratio of profitability, liquidity and activities before the merger and to find out the differences in company performance seen from the ratios of profitability, liquidity and activities after the merger. the population consists of Sharia Banking companies listed on the Indonesia Stock Exchange. The total number of companies in this population is 13 entities. The sampling technique uses the purposive sampling method and obtains the results of Islamic banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population of companies in this study was 4 before the merger and 1 after the merger. Data analysis used comparative analysis and descriptive statistical analysis using SPSS as a testing tool. The results of the study show that there are differences in the average ratio of liquidity and profitability ratios in ROI before the merger. Then there are differences in the profitability ratios on NPM, ROA, and ROE after the merger. Meanwhile, the activity ratio shows no significant difference either before or after the merger.

Analisis Perbandingan Kinerja Keuangan Bank Syariah Sebelum dan Sesudah Merger yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Mukhamad Khabib Sabilal Rosad; Hartono Hartono; Nur Ainiyah; Tatas Ridho Nugroho
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.v1i4.1174

This study aims to determine differences in company performance seen from the ratio of profitability, liquidity and activities before the merger and to find out the differences in company performance seen from the ratios of profitability, liquidity and activities after the merger. the population consists of Sharia Banking companies listed on the Indonesia Stock Exchange. The total number of companies in this population is 13 entities. The sampling technique uses the purposive sampling method and obtains the results of Islamic banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population of companies in this study was 4 before the merger and 1 after the merger. Data analysis used comparative analysis and descriptive statistical analysis using SPSS as a testing tool. The results of the study show that there are differences in the average ratio of liquidity and profitability ratios in ROI before the merger. Then there are differences in the profitability ratios on NPM, ROA, and ROE after the merger. Meanwhile, the activity ratio shows no significant difference either before or after the merger.

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