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All Journal Stability: Journal of Management and Business Jurnal Ilmiah Raflesia Akuntansi Jurnal Bingkai Ekonomi (JBE) Global Abdimas: Jurnal Pengabdian Masyarakat Accounting Studies and Tax Journal AKRUAL : Jurnal Akuntansi dan Keuangan`
Rokhimah, Zulaika Putri
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Agriculture, Biological Sciences & Forestry Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Transportation Other

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PENGARUH KOMPONEN CASH FLOW DAN FIRM SIZE TERHADAP ABNORMAL RETURN PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2013-2017 Rokhimah, Zulaika Putri
Stability: Journal of Management and Business Vol 1, No 2 (2018): December
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.233 KB) | DOI: 10.26877/sta.v1i2.3228

Abstract

Return yang tidak wajar atau biasa disebutAbnormal Return. Pasar yang efisien diuji dengan melihat adanya Abnormal Return yang terjadi.  Pasar bisa dikatakan tidak efisien bila satu atau beberapa pelaku pasar dapat menikmati return tidak normal dalam jangka waktu yang cukup lama (Jogiyanto, 2010:579). Situasi ketidakpastian ini dapat mendorong investor yang rasional untuk selalu mempertimbangkan risiko dan expected return setiap sekuritas yang secara teoritis berbanding lurus. Semakin besar expected return maka tingkat risiko yang melekat juga semakin besar.Sampel yang diteliti dalam penelitian ini diambil dengan metode purposive samplingSehingga diperoleh sampel sebanyak 18 perusahaan.Pemilihan sampel dengan kriteria tertentu: 1) Tersedia laporan keuangan lengkap yang dipublikasikan selama periode penelitian; serta 2) Perusahaan yang konsisten berada di dalam daftar Jakarta Islamic Index (JII) dan tidak keluar dan masuk selama periode 2013 - 2017.Penelitian ini mencoba menganalisis pengaruh komponen Cash Flow dan Firm Size terhadap Abnormal Return. Metode analisis data yang digunakan dalam penelitian ini adalah metode regresi berganda. Hasil penelitian menunjukkan bahwa komponen Cash Flow (dari operasi, investasi, dan pendanaan) berpengaruh terhadap Abnormal Return. Firm Size menujukkan berpengaruh terhadap Abnormal Return.
Pelatihan Associate Certified Public Accountant pada Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta Nurhayati, Ida; Putri Rokhimah, Zulaika; Rona Makom, Maharani; Al farizi, Musyafa; Eviyanti, Novitasari
GLOBAL ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2021): Mei 2021, GLOBAL ABDIMAS
Publisher : Unit Publikasi Ilmiah Perkumpulan Intelektual Madani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.755 KB) | DOI: 10.51577/globalabdimas.v1i1.84

Abstract

Salah satu profesi yang dituntut untuk bersaing di era global adalah profesi akuntan. Akuntan memiliki peran yang sentral dalam entitas bisnis. Ikatan Akuntan Publik Indonesia menyelenggarakan ujian profesi akuntan publik yang disebut juga “CPA of Indonesia Exam” sesuai dengan Undang-Undang Nomor 5 Tahun 2011 tentang Akuntan Republik Indonesia. CPA of Indonesia Exam dibagi menjadi tiga tingkatan, yaitu: Ujian Tingkat Dasar (A-CPA), Ujian Tingkat Profesional (CPA) dan Ujian penilaian kompetensi rekan perikatan audit. Kegiatan telah dilaksanakan dengan lancar pada tanggal 27 Februari 2021 mulai pukul 13.00 – 17.30 WIB. Kegiatan dilakukan secara daring mengingat masih berlakunya keadaan tanggap darurat Covid-19 yang berlaku di daerah Istimewa Yogyakarta. Dari 70 peserta yang dijadwalkan mengikuti kegiatan, terdapat dua peserta yang tidak dapat mengikuti kegiatan secara penuh. Rangkaian kegiatan yang dilakukan meliputi pre-test, motivasi, empat pokok bahasan, latihan soal dan post-test. Berdasarkan hasil dari pre test dan post test yang diberikan sebelum dan sesudah mengikuti pelatihan dan pengamatan selama kegiatan pelatihan A-CPA berlangsung memberikan beberapa hasil. Pertama, meningkatkan pengetahuan dan pemahaman mahasiswa UST Yogyakarta tentang materi ujian tingkat dasar (A-CPA). Kedua, meningkatkan kompetensi dan kepercayaan diri mahasiswa dalam ujian kompetensi rekan perikatan audit.
Literasi Keuangan Digital Dan Kapabilitas Dalam Pengambilan Keputusan Keuangan Mahasiswa Kota Semarang Kusuma, Septian Yudha; Widyarti, Maria Theresia Heni; Rokhimah, Zulaika Putri; Hartono, Hartono; Handayani, Jati
Jurnal Bingkai Ekonomi (JBE) Vol 9 No 1 (2024): Januari 2024: Jurnal Bingkai Ekonomi (JBE) Januari 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v9i1.328

Abstract

This research aims to analyze further the impact of digital financial literacy on financial decision-making and financial capability on financial decision-making, as well as analyse the mediating role of financial capability in the influence of digital financial literacy on financial decision-making. The sample obtained in this research was 251 respondents using simple random and snowball sampling techniques. The research results show that digital financial literacy has a significant positive effect on financial capabilities and financial capability. At the same time, financial capability is also proven to have a significant positive effect on financial decision-making. Finally, testing the mediating role of financial capability on the relationship between digital financial literacy and financial decision-making also proved to have a significant effect.
Corporate Governance and Financial Performance: Exploring the Relationship Between Board Structure, Executive Compensation, and Firm Value Rokhimah, Zulaika Putri
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 5 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/7kbmhk22

Abstract

This research explores the relationship between board structure, performance-based compensation, and firm value with a focus on the differences between companies with diversified and centralized board structures. Corporate governance plays an important role in determining a company's financial performance, where the board structure functions as the main supervisor. The systematic literature review method with the PRISMA approach was used to analyze and synthesize relevant literature. The research results show that companies with a diversified board structure, covering various aspects such as gender, age and ethnicity, tend to have higher company value compared to companies with a centralized board structure. Diversifying board structures increases the transparency and effectiveness of performance-based compensation, ultimately contributing to better financial performance. These findings offer new insights into how corporate governance can be optimized to increase company value.
Pengaruh Literasi Keuangan, Penggunaan Informasi Keuangan Dan Pengetahuan Akuntansi Pada Kinerja UMKM di Kota Semarang Rokhimah, Zulaika Putri; Sari, Titi Purbo; Widodo, Agus
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.660

Abstract

This research aims to determine the influence of financial literacy, use of financial information and accounting knowledge on the performance of Micro, Small and Medium Enterprises (MSMEs) in the Semarang city area. Financial literacy is the use of financial information and accounting knowledge which is an important factor in improving the performance and productivity of MSMEs. By understanding good financial literacy, MSME players are expected to be able to make the right financial decisions so as to improve the financial performance of MSMEs. Using financial information properly will help you find out how your business is developing. Having knowledge related to accounting can help and consider the financial conditions of the business being run. The method used in this research is quantitative. Data collection was carried out by using questionnaires to MSME actors in the city of Semarang directly or using Google Form via a link so that it could reach the entire city of Semarang. Instrument testing uses SPSS. The results obtained are that financial literacy influences the performance of MSMEs, while the use of financial information and accounting knowledge does not influence the performance of MSMEs.
PENGARUH LITERASI KEUANGAN DIGITAL DAN AKSES KEUANGAN DIGITAL TERHADAP KINERJA UMKM KOTA SEMARANG Rokhimah, Zulaika Putri
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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

Abstract

The digital economy has become increasingly popular since the COVID 19 pandemic. Business activists are competing to utilize technology that can create greater business opportunities. The use of technology creates a business system that can be utilized by everyone, including micro, small and medium enterprise (MSME) owners. This research wants to know the influence of digital financial literacy, digital financial access and how it affects the performance of MSMEs in Semarang City. The research method used is quantitative. The sample in this research is MSMEs registered in Semarang City. The data collection used was by distributing questionnaires and the results obtained were 89 respondents. The research instrument test used was SmartPLS 3. The results obtained were that digital financial literacy and digital financial access had an effect on the performance of MSMEs. And digital financial access has been proven to play a role in mediating the relationship between digital financial literacy and MSME performance.
Co-Authors Agus Widodo Al Farizi, Musyafa Eviyanti, Novitasari Hartono Hartono Ida Nurhayati jati handayani, jati Rona Makom, Maharani Sari, Titi Purbo Septian Yudha Kusuma Widyarti, Maria Theresia Heni