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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Manajemen dan Bisnis (JIMB) MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Gorontalo Accounting Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JUDICIOUS: Journal of Management Golden Ratio of Mapping Idea and Literature Format Akademika : Jurnal Pemikiran Islam Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA Jurnal Riset Manajemen dan Bisnis Jurnal Pengabdian Bukit Pengharapan Journal Accounting International Mount Hope AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Pengabdian Masyarakat Journal of Economics and Management Akurasi

Swarmilah Hariani

Universitas Mercu Buana

Author-ID : 945821

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengaruh Komponen Keputusan Keuangan Terhadap Nilai Perusahaan Bernarda Kriswulan Bucharni; Swarmilah Hariani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 3 No 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v3i3.537

This research was conducted to analyze the impact of investment decisions, funding decisions, and dividend decisions on firm value. The object of this research is the sector of trading and service companies listed on the Indonesia Stock Exchange. The sampling method in this research used the purposive sampling technique to get as many as 70 samples. The data analysis process used multiple linear regression analysis models processed by SPSS 25 application software. The results of this research indicate that investment decisions and dividend decisions have a significant positive effect on firm value. Meanwhile, funding decisions do not affect firm value.

Emotional quotient, healthy lifestyle dan integritas terhadap kualitas audit Swarmilah Hariani; Roy Budiharjo; Donant Alananto Iskandar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i1.568

This study aims to find out the Implications of Emotional Quotient, Healthy Lifestyle and Integrity on Audit Quality at BPK RI Jakarta. The population in this study are auditors who work at the Supreme Audit Agency of the Republic of Indonesia. The sampling technique in this research is random sampling, the sample is 78 respondents in AKN VI BPK RI. This research uses survey method. The results of this study are Emotional Quotient and Healthy Lifestyle have a significant impact on audit quality, while Integrity has no positive and significant impact on Audit Quality. Auditors apply ethical rules well or have high Emotional Quotient, and also Auditors who have complex tasks must always maintain their fitness so that it is necessary to apply a healthy lifestyle so that they are always primed in carrying out their audit assignments, the audit quality will tend to increase. Auditor integrity is an academic quality that will foster trust and will subsequently lead to compliance with the decisions made. In this study, the auditor's behavior is in favor of anyone and there is an interest or tactics in the audit procedure while in the field inspection process. The auditor is the spearhead of the implementation of the audit task that should be able to increase the knowledge already possessed so that the application of knowledge can be maximized in practice.

Dampak Pertumbuhan Ekonomi, Jumlah Penduduk Dan Belanja Modal Terhadap Pendapatan Asli Daerah Diana Purnama Lestari; Swarmilah Hariani
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 3 No 2 (2020)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

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

This study aims to determine the impact of economic growth, population, and capital expenditure on the original income of the district/city in Bengkulu Province. The population of this study is all regencies/cities in Bengkulu Province, amounting to 9 districts and 1 city. The sample consists of the entire population, using local government financial reports, regional financial statistical reports, and regional statistical reports for the period 2014 - 2018. The analytical method used in this study is the multiple linear regression analysis. The results of the study concluded that economic growth had a positive and significant impact on regional own-source revenue, the population had a positive and significant impact on regional own-source revenue, while capital expenditure had a positive and not significant effect on regional own-source revenuen.

Pengaruh Kinerja Keuangan dan Pengungkapan Corporate Social Responsibility terhadap Harga Saham pada Perusahaan Infrastuktur Roy Budiharjo; Ardio Sagita; Swarmilah Hariani
JUDICIOUS Vol 3 No 2 (2022): Judicious
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/jdc.v3i2.1105

The aim of this research is to analyze the effect of profitability, liquidity, disclosure of corporate social responsibility and company size on stock prices. The population in this study are all Infrastructure Sector Companies listed on the Indonesia Stock Exchange for the period 2016 - 2020. Sampling in this study used a purposive sampling method with the following criteria: (1) Infrastructure sector companies listed on the Indonesia Stock Exchange for the 2016 period - 2020. The data needed in this study were taken from the Indonesian Capital Market Directory (ICMD) 2016-2020. The data collection method used in this study is the documentation method. The statistical test was carried out using the t test and multiple linear regression analysis, which was previously carried out by the classical assumption test. The results of this study indicate that: disclosure of corporate social responsibility has a positive effect on stock prices, while profitability is proxied by return on assets, liquidity is proxied by the current ratio, and company size has no significant effect on stock prices.

Dampak Akuntabilitas, Transparansi Dan Pengawasan Terhadap Pengelolaan Dana Desa Chyntia Ambar Sugiharti; Swarmilah Hariani
Jurnal Riset Manajemen dan Bisnis Vol 6 No 1 (2021)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

This study aims to determine the effect of accountability, transparency, and supervision on village fund management. The objects of this study were 10 villages located in Kaloran Subdistrict, Temanggung Regency. This study was conducted on 50 respondents using a quantitative descriptive approach. The results of this study indicate that accountability and transparency have a positive and significant effect on village fund management, while supervision has no significant effect. This study shows that transparency is a crucial factor in fund management, thus, needs to get more attention from stakeholders. The ineffectiveness of supervision shows that the village authorities need to collaborate with government officials and academics to create effective supervisory cooperation.

Dampak corporate social responsibility dan firm size terhadap firm value dengan profitabilitas sebagai variabel moderating Elvando Pelupessy; Swarmilah Hariani
Jurnal Riset Manajemen dan Bisnis Vol 7 No 1 (2022)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

This research aimed to analyze the influence of corporate social responsibility and firm size on firm value with profitability as a moderating variable. The population of the research subject was companies listed on the LQ45 index in the period 2017-2019. The method of determining the sample in this study used a purposive sampling technique and obtained 57 sample observation data. This research is causal, and data analysis was done by moderation regression analysis using the SPSS version 25 program. The data analysis showed that corporate social responsibility had a negative and significant effect on firm value, firm size did not affect firm value, and profitability could not moderate the influence of corporate social responsibility. However, it could moderate the influence of firm size on firm value.

Good corporate governance, pengungkapan corporate social responsibility dan ukuran perusahaan terhadap nilai perusahaan Melissa Astuti Pasaribu; Swarmilah Hariani
Jurnal Riset Manajemen dan Bisnis Vol 7 No 2 (2022)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

This study aims to determine and prove that the influence of good corporate governance, disclosure of corporate social responsibility, and firm size has implications for the company's values. The sample in this study amounted to 100 from the observation data of the population of 25 companies in the consumer goods manufacturing industry sector listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The sampling technique uses the purposive sampling method. Data analysis techniques use analysis using SPSS version 23. The results of this study show that good corporate governance proxied through the audit committee and for disclosure of corporate social responsibility is positive and not significant to the company's value. At the same time, the firm size has a positive and significant on the value of the company.

Encouraging employees' voice behavior through Islamic work ethics: The role of team cohesion Achmadi Achmadi; Swarmilah Hariani; Isah Shehu Mohammed
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v5i2.935

The current study aims to open new insights into employee voice through religiosity and team cohesion approaches. Specifically, this study examines the effect of Islamic work ethics (IWE) as an antecedent of team cohesion and employee voice. The research model includes the intermediate and moderator roles of team cohesion to provide a more comprehensive insight into explaining the voice of employees through IWE. The data were collected from 227 university lecturers using a time-lagged approach; the model was analyzed with PLS-SEM. The analysis results confirmed all hypotheses where IWE is positively related to team cohesion and employee voice. Additionally, it has been demonstrated that team cohesion determines employee voice, mediation, and moderation in the relationship between IWE and employee voice. Public interest statement Employees can provide helpful information regarding work procedures, difficulties encountered, and areas for development. Companies may utilize their insights to identify current issues, examine their origins, and develop more efficient solutions by incorporating people in problem-solving and decision-making. This study offers new insights into studying employee voice through a religious approach (IWE) and team cohesion. Article historyReceived: 5/3/2023 | Revised: 5/28/2023 | Accepted: 5/28/2023 | Online First: 5/29/2023

PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN STRATEGI DIVERSIFIKASI DENGAN MENGGUNAKAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING TERHADAPNILAI PERUSAHAAN Studi Kasus Pada Perusahaan Industri Barang Konsumen Primer Yang Terdaftar di BEI pada Tahun 2018-2021 Desti Marjanah; Swarmilah Hariani
JURNAL AKUNTANSI Vol 11 No 1 (2023): JURNAL AKUNTANSI VOL. 11 NO. 1 JUNI 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i1.3811

This study aims to test the influence of Capital Structure, Liquidity, and Diversification Strategy by using Company Size as a Moderating Variable on Company Value. Capital Structure is measured using Debt to Equity Ratio (DER). Liquidity is measured using the Current Ratio (CR). DIversification strategy was measured using the Herfindahl–Hirschman Index (HHI). The size of the company is measured using Ln total Assets. And the dependent variable in this study, namely Company Value was measured using Tobin's Q. The population in this study, namely the Primary Consumer Goods Industry companies listed on the Indonesia Stock Exchange (IDX) in the 2018–2021 period, amounted to 20 companies. The results of this study show that (1) Capital Structure has a significant negative effect on Company Value, (2) Liquidity has a significant negative effect on Company Value, (3) Diversification Strategy has a significant positive effect on Company Value, (4) Company Size is able to moderate the effect of Capital Structure on Company Value, (5) Company Size is able to moderate the effect of Liquidity on Company Value, (6) Company Size is able to moderate influence Diversification Strategy against Company Value.

HOW AND WHEN ISLAMIC WORK ETHIC LEADS TO EMPLOYEE VOICE IN URBAN MUSLIM COMMUNITY?: THE ROLE OF CIVILITY CLIMATE AND ORGANIZATIONAL IDENTIFICATION Suryani Suryani; Hendryadi Hendryadi; Itang Itang; Ali Akhmadi; Yulius Dharma; Swarmilah Hariani
Akademika : Jurnal Pemikiran Islam Vol 28 No 2 (2023)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Institut Agama Islam Negeri Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/akademika.v28i2.6281

The current study uncovers a new paradigm in studying employee voice using a religious approach: Islamic work ethics (IWE). The research model involves a direct relationship between IWE and employee voice, indirectly through civility climate, and a moderate effect of organizational identification in urban Muslim communities, especially in the education sector. A time-lag data-collecting method captured 278 lecturers at various Islamic universities. The PLS-SEM analysis results confirmed most hypotheses: first, the IWE positively relates to civility and employee voice. Second, the result demonstrated that civility climate plays a significant role in encouraging employee voice. However, the study did not find evidence to support civility climate's interplay role in the relationship between IWE and employee voice. Finally, the research confirmed that organizational identification is a crucial predictor and moderator of employee voice. The urban Muslim community is a diverse group, both culturally and ethnically. This diversity creates an environment that fosters positive cultural exchange and critical thought discussions regarding Islamic thought. The study's findings provide valuable insights into the relevance and implementation of IWE in urban Muslim communities, particularly in Indonesia's education sector. The proposed model has practical and theoretical implications for HR practitioners and the study of IWE in modern society and organizations.

Co-Authors A Halim Achmadi Achmadi Adhilla Aninta Putri Ali Akhmadi Apollo Apollo Ardio Sagita Arini, Lusia Sri Bernarda Kriswulan Bucharni Bunayah, Rahma Chyntia Ambar Sugiharti Daito, Apollo Danung Nurdiatama Desti Marjanah Diana Purnama Lestari Donant Alananto Iskandar Dudi Permana Elvando Pelupessy Fazri, Fanisyah Harnovinsah Harnovinsah Hendryadi Hendryadi Indah Kusuma Astuti Inne Marita Isah Shehu Mohammed Itang Itang Johannes Haryatmoko Lusia Sri Arini Malik, Hafiz Abdul Samee Martkliana, Azhyqa Rereantica Melina Febi Awani Melissa Astuti Pasaribu Mindana, Eliong Jose Miranti Harwaningrum, Miranti Mochamad Soelton Purba, Hansian Putri, Natalie Amelia Putri, Nazila Rahma Bunayah Rahmi, R. Roy Budiharjo Saragih, Siska Novita Sisdiana, Awalliyah Siska Novita Saragih Suryani Tantri Yanuar Rahmat Syah Taufik Akbar Venny Venny Veny Veny Wahyu Ersandi Yusuf Yanto Ramli Yenny Dwi Handayani Yoshida, Debbie Yudhi Herliansyah YULIA AGUSTINA Yulia Agustina Yulia Yustikasari Yulius Dharma Yusuf, Wahyu Ersandi Yusup, Wahyu Ersandi

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