Articles
<![CDATA[BALANCED SCORECARD: FOKUS PADA PERSPEKTIF PELANGGAN ]]>
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[St. Dwiarso Utomo]]>;
<![CDATA[Yulita Setiawanta]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 10 No 1 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
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DOI: 10.36694/jimat.v10i1.181
<![CDATA[The aim of the research is to find an empirical evidence concerning the implementation of customer perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). It is a case study research. Qualitative research design is conducted using semi-structured interviews with 27 members from different stakeholders. Research findings showed that customer perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research found supporting factor of implementation of customer perspective of BSC in AIMBS Surakarta, namely: strong commitment from management to adjust the change. The limitation of the research is that the research findings can not be generalized. For future research, it is suggested that the researcher will add the numbers of research object so that the generalization of the research findings can be achieved. Thus, it will give clearer description about implementation of customers perpective of BSC in Islamic boarding schools]]>
<![CDATA[PENGARUH RASIO LIKUIDITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS DENGAN RASIO PROFITABILITAS SEBAGAI PEMODERASI ]]>
<![CDATA[Selvia Eri Kuntari]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 10 No 2 (2021): Vol. 10 No. 2 2021 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v10i2.8880
<![CDATA[Based on the data obtained, this study was made with the intention of analyzing and examining the liquidity andleverage variables in financial distress with the profitability ratio as moderating in manufacturing companies listed onthe IDX with 3 years of observation, namely the 2017-2019 period. The independent variable is proxied by usingCurrent Ratio (CR) as the liquidity variable and Debt to Equity Ratio (DER) as the leverage variable. The moderatingvariable is proxied using Return on Assets (ROA), while the variable using the Z-Score proxy (Altman). The populationis manufacturing companies for the period 2017-2019 and is listed on the IDX. The sample taken is 99 manufacturingcompanies with purposive sampling method. The method of analysis uses logistic regression. The results of the researchtested show that CR has an effect on financial distress. Meanwhile DER does not affect financial difficulties. However,it is different from ROA, ROA, the effect of CR and DER on financial distress.]]>
<![CDATA[BIAYA CSR: VOLUNTARY DISCLOSURE, INVESTASI DAN SINYAL? ]]>
<![CDATA[ST. Dwiarso Utomo]]>;
<![CDATA[Vonny Meilinasari]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Jurnal Bisnis dan Ekonomi Vol 24 No 1 (2017): VOL. 24 NO. 1 EDISI MARET 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Stikubank ]]>
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<![CDATA[The main issue of the research is concerning CSR expenditure related with voluntary disclosure, investment (ROA) and signaling (divident). Efectivity of social cost dilemma is the trigger of economic motive or social motive in CSR expenditure. The purpose of the current research is to examine the effect of CSR expenditure to voluntary disclosure, CSR expenditure to investment (ROA) and CSR expenditure to signaling (divident). Population of the research was all companies listed in Indonesian Stock Exchange, from 2013-2014. The total of research samples were 141 companies with 69 annual reports done by using purposive sampling method. Data analysis used was classical assumption test and hypothesis test with multiple regression analysis. The result of the research indicated that CSR expenditure positively and significantly affected to investment (ROA). Meanwhile, CSR expenditure did not significantly affect to voluntary disclosure and signaling (divident). The practical implication of the research is that the firm should be based on community excess concept in social responsibility practice. Keywords: CSR expenditure, voluntary disclosure, investment and signaling.]]>
<![CDATA[PERAN KOMITE AUDIT DALAM MEMODERASI KONSERVATISME AKUNTANSI TERHADAP CREATIVE ACCOUNTING ]]>
<![CDATA[Ayu Wulandari]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 1 (2022): Vol. 11 No. 1 2022 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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DOI: 10.35315/dakp.v11i1.8954
<![CDATA[This research was conducted to prove accounting conservatism to creative accounting with GCG as moderating. Property and real estate sub-sector companies in 2018-2019 are the population of this study. Purposive sampling is a research method in selecting samples, resulting in a sample of 30 companies. Data is secondary data obtained through the official website of the Indonesia Stock Exchange (IDX) and data in the form of financial reports. For data processing using Partial Least Square (PLS) application assistance. This study finds evidence that accounting conservatism affects creative accounting, the audit committee plays a role in weakening creative accounting actions when influenced by accounting conservatism, however, the proportion of independent commissioners is unable to moderate accounting conservatism on creative accounting. The implication of this research is the importance of the audit committee as a supervisor in corporate governance and accounting conservatism to minimize creative accounting.]]>
<![CDATA[Factors Affecting Audit Going Concern Opinion and the Role of Supply chain strategy: Evidence from Banking Company in Indonesia ]]>
<![CDATA[Bambang Jatmiko]]>;
<![CDATA[Siti Ladiva]]>;
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Suhana Suhana]]>;
<![CDATA[Titi Laras]]>
<![CDATA[ International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM) ]]>
Publisher : <![CDATA[International Journal of Supply Chain Management ]]>
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<![CDATA[The purpose of this study was to determine the effect of financial condition, auditor's reputation, disclosure of financial statements, audit opinion of the previous year, supply chain strategy on going concern audit opinion. Sampling in this study was obtained using a purposive sampling method by focusing on banking companies listed on the Indonesia Stock Exchange in the 2015-2018 period, so that a sample of 24 companies was obtained with 96 observations. The data analysis method used in this study was Warp PLS version 5.0. Based on the results of the analysis it is known that the variables of financial condition, auditor's reputation, disclosure of financial statements, and audit opinions of the previous year affect the going concern audit opinion. In addition, the supply chain strategy moderates the auditor's reputation for going concern audit opinion. The implication of this research is that investors are required to pay attention to negative signals when investing related to the sustainability of the company's life or in other words an early warning for investment decisions.]]>
<![CDATA[The Effect of Accounting Information Systems to Facilitate Supply Chain Management in Retail Companies: Evidence form Indonesia ]]>
<![CDATA[Dwiarso Utomo]]>;
<![CDATA[Entot Suhartono]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM) ]]>
Publisher : <![CDATA[International Journal of Supply Chain Management ]]>
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<![CDATA[Abstract— This study aims to determine the effect of the ability of users of Accounting Information Systems (AIS) to improve the Supply Chain Management (SCM) performance, the involvement of users of AIS, and top management support on the performance of AIS in retail companies. The population in the study were 23 retail companies in the Central Java Region. The sample in this study amounted to 69 respondents. The sampling technique in this study was purposive sampling. Data collection was done through a questionnaire and data were analyzed using multiple linear regression analysis. Based on the results of the analysis that has been done, there is a significant influence between the independent variables on the performance of AIS at retail companies in the Central Java region simultaneously. Whereas partially, the information system user capability and top management support had a significant effect on the performance of AIS, on the contrary the information system involvement variable did not significantly influence the performance of AIS in retail companies in the Central Java region.]]>
<![CDATA[Interesting Features of a Career of Supply Chain Manager ]]>
<![CDATA[St. Dwiarso Utomo]]>;
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Khaeronisa Khaeronisa]]>;
<![CDATA[Suhana Suhana]]>
<![CDATA[ International Journal of Supply Chain Management Vol 9, No 4 (2020): International Journal of Supply Chain Management (IJSCM) ]]>
Publisher : <![CDATA[International Journal of Supply Chain Management ]]>
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<![CDATA[Abstract— Supply Chain Management Career Information and Education Requirements is the main objective of the current research. So for this purpose empirically whether the supply chain manager profession is still in demand by students in the industrial revolution 4.0 era is considered. Factors that influence students' career interests to be Supply Chain Managers are examined in th study. Accounting study program students in Semarang City Indonesia are used as the population in research. The sample was obtained as many as 312 respondents using a random method. SEM with Warp PLS is used as a data processing technique. The test results prove that 58.5% of respondents chose a career as an Supply Chain Manager, 38.2% chose to become civil servants, 3.3% chose to become entrepreneurs, this proves that the career of becoming an Supply Chain Manager is still in demand by accounting students. Financial rewards, labor market considerations, work environments, professional recognition, and social value have significant effects on career interests as supply chain managers. Gender moderates the influence of social values on career interests as Supply Chain Managers. However, professional training has no effect on career interests as supply chain managers. It means that the research succeeded in proving that there are several factors influencing the interests of career accounting students as Supply Chain Managers in the era of the industrial revolution 4.0.]]>
<![CDATA[Supply Chain and Finance Integration: Facts from Companies in Indonesia ]]>
<![CDATA[Bambang Jatmiko]]>;
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Suhana Suhana]]>;
<![CDATA[Titi Laras]]>
<![CDATA[ International Journal of Supply Chain Management Vol 9, No 5 (2020): International Journal of Supply Chain Management (IJSCM) ]]>
Publisher : <![CDATA[International Journal of Supply Chain Management ]]>
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<![CDATA[Abstract— In order to minimize costs and increase productivity, businesses around the world are reforming their supply chains. As they do so, operations are also transferred to countries that levy lower rates of income tax. Recent evidence suggests that some businesses are connecting supply chain decisions with income tax planning in order to create a tax-efficient supply chain aimed at optimizing net revenue. The population in this paper was companies in the city of Semarang, Indonesia. The sampling technique is based on incidental sampling technique. Respondents becoming the sample is 200 respondents. The results of the analysis using the Warp-Partial Least Squares (PLS) 5.0 model indicate that continuity, strategy and finance influence the supply chain and tax planning. The results of the paper also indicate that finance and continuity do not mediate the relation between supply chain and company performance. The implication of the research is that integration perceptions of supply chain and tax planning may be influenced by intrinsic and extrinsic factors of each individual. Therefore, the importance of awareness implanting the moral values of each individual to avoid supply chain and tax planning is urgent. However, it requires the participation of the government through the world of education.]]>
<![CDATA[Effect of Supply Chain Management to Corporate Financial Performance through Corporate Environmental Disclosure: Evidence from Indonesia ]]>
<![CDATA[St. Dwiarso Utomo]]>;
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Riana Sitawati]]>
<![CDATA[ International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM) ]]>
Publisher : <![CDATA[International Journal of Supply Chain Management ]]>
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<![CDATA[Abstract— The purpose of the research is to evidence the role of corporate environmental disclosure in mediating the relationship between supply chain management and corporate financial performance. Food and beverage companies listed in Indonesia Stock Exchange in period of 2014-2018 are the sample of the current research. Path Analysis with Partial Least Squares-Structural Equation Modeling (SEM) is used to analyze data. The research finding found that supply chain management directly affects to corporate financial performance and supply chain management indirectly affect to corporate financial performance through corporate environmental disclosure. Theoritical implication of the research is that the research supports the existing theory. While practical implication of the research is that CED can be used to gain personal branding from stakeholders and to protect from SCMaction. Thus, it can increase financial and economic performance to keep company legitimate.]]>
<![CDATA[Sistem Akuntansi Manajemen Memediasi Gaya Kepemimpinan dan Desentralisasi Terhadap Kinerja Manajerial ]]>
<![CDATA[Putri Fea Ikhtiyarini]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Perspektif Akuntansi Vol 2 No 1 (2019) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v2i1.p89-108
<![CDATA[Mengetahui apakah Sistem Akuntansi Manajemen (SAM) memediasi pengaruh gaya kepemimpinan dan desentralisasi terhadap kinerja manajerial merupakan tujuan utama dari penelitian ini. Obyek penelitian ini adalah PT. Perkebunan Nusantara IX Balong Jepara (Persero) yang berlokasi di Jepara, Jawa Tengah, Indonesia. Metode Warp PLS digunakan sebagai alat untuk mengolah data dalam penelitian ini. Data diperoleh dengan menyebarkan kuesioner terhadap 101 manajer menengah pada PT. Perkebunan Nusantara IX Balong Jepara (Persero). Hasil penelitian membuktikan bahwa gaya kepemimpinan tidak berpengaruh terhadap kinerja manajerial, desentralisasi tidak berpengaruh terhadap kinerja manajerial, gaya kepemimpinan yang dimediasi oleh sistem akuntansi manajemen berpengaruh signifikan terhadap kinerja manajerial dan desentralisasi yang dimediasi oleh sistem akuntansi manajemen berpengaruh signifikan terhadap kinerja manajerial.]]>
