Article Per Year (5 Year)
p-Index From 2019 - 2024
1.405
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING Juara: Jurnal Riset Akuntansi Proceeding SENDI_U Jurnal Inovasi Ekonomi
machmuddah, zaky
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
BALANCED SCORECARD: LEARNING AND GROWTH PERSPECTIVE Utomo, St. Dwiarso; Machmuddah, Zaky; Setiawanta, Yulita
Jurnal Inovasi Ekonomi Vol 4, No 02 (2019)
Publisher : Univesitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.008 KB) | DOI: 10.22219/jiko.v4i2.9852

Abstract

The purpose of the research is to find an empirical evidence concerning the implementation of learning and growth perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBSS) and to find factors supporting and being handicap of implementation of learning and growth perspective of BSC. The research will widen the object scope being able to be approached by BSC. It is a case study research. Qualitative research design is conducted using semi-structured interviews with 12 respondents from different stakeholders. Research findings showed that principally learning and growth perspective of BSC and attributes in strategy map of BSC have been implemented well in some levels of management in AIMBSS. Besides, the research found supporting factors of implementation of learning and growth perspective of BSC in AIMBSS, namely: strong commitment from management to adapt the change and most of employees are ready to adjust themselves with the change. Meanwhile, handicapped factor of implementation of learning and growth perspective of BSC in AIMBSS is resistant from certain employees. It causes the effectivity of system. For future research, it is suggested to add the number of research object so that the generalization of the research findings can be gained.
CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE: INTELLECTUAL CAPITAL SEBAGAI VARIABEL MEDIASI Machmuddah, Zaky; Oktafiyani, Melati; Titisari, Kartika Hendra
Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.706 KB)

Abstract

Corporate Social Responsibility Practice, intellectual capital and corporate financial performance are the main issues of the research. The aims of the current research are to prove the effect of Cor­porate Social Responsibility Practice on Corporate Financial Performance with IC as a mediating variable. All companies listed in Indonesian Stock Exchange, from 2012-2014 are the population of the research. The total of research samples are 21 companies with 63 annual reports conduc­ted by using purposive sampling method. Data analysis used is warpPLS version 4.0 with direct effect models and indirect effect models. The research findings indicated that Corporate Social Responsibility Practice positively and significantly affected to Intellectual Capital, Corporate Soci­al Responsibility Practice positively and significantly affected to Corporate Financial Performance, Intellectual Capital positively and significantly affected to Corporate Financial Performance and Intellectual Capital mediated the effect of Corporate Social Responsibility Practice to Corporate Fi­nancial Performance. The practical implication of the research is to give suggestions to all compa­nies about the role of Corporate Social Responsibility Practice and intellectual capital to increase Corporate Financial Performance. It can be used to companies to increase the Corporate Financial Performance.
PERANAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Machmuddah, Zaky; T.A.H, Natalistyo
Jurnal Riset Akuntansi (JUARA) Vol 8 No 2 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.236 KB)

Abstract

Corporate social responsibility (CSR) that still creates problems for stakeholders is the main idea in this research. For example not the end of case PT. Lapindo and Freeport until now. Corporate social responsibility includes the relationship between the company and its stakeholders, therefore the company focuses not only on the single bottom line but rather on the triple bottom line. So with the implementation of CSR activities will improve the image of the company that will ultimately increase the value of the company. Implementation of CSR activities is a form of implementation of good corporate governance principle, because the company has realized a sense of concern on the social environment (Rustiarini, 2010). Finding empirical evidence on the role of CSR to increase corporate value with good corporate governance as moderator is the goal of this study. Mining companies listed on the Indonesia Stock Exchange (BEI) for the period 2012-2016 used as sample research. Annual report is used as a source of information extracting. Descriptive analysis with WarpPLS is a data analysis technique used in this research. The results show that CSR has an effect on corporate value and good corporate governance which is represented by independent board of commissioner and audit committee strengthen the influence of CSR on company value. The practical implication of this research is that every company must implement CSR because CSR plays a role to increase company value, as well as good corporate governance will strengthen the role of CSR in increasing company value.
PENGARUH MODERASI DARI GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA KONSERVATISME AKUNTANSI DAN MANAJEMEN LABA Arifiyati, Fina; Machmuddah, Zaky
Jurnal Riset Akuntansi (JUARA) Vol 9 No 1 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.455 KB)

Abstract

The purpose of this research is to examine the moderating effect of good corporate gover­nance on the relationship between accounting conservatism and earnings management. In this research, the types of good corporate governance that will be used are institutional ownership, managerial ownership, proportion of independent board of directors, and audit committees. This research takes manufacturing companies with miscellaneous industry as the sectors listed in Indonesian Stock Exchange, over the period 2012-2016 as the population. Along with that, the samples used are 10 companies with and the total data which has filled the requirements of the purposive sampling’s criteria are 50 data. Meanwhile, the analytical data is tested using two different methods: classical assumption test and hypothetical test with multiple analysis re­gression. Through this research, it is shown that earnings management significally affected by accounting conservatism. Also, good corporate governance which is represented by institutional ownership moderates the relationship between accounting conservatism on earnings manage­ment. On the other hand, managerial ownership, proportion of independent board of directors, and audit committees do not moderate the relationship between accounting conservatism on earnings management. So that the practical implication of this research is that companies must implement accounting conservatism to reduce opportunistic actions of managers who do earn­ings management, besides that the role of GCG is importance in moderating accounting conser­vatism towards earnings management.
PENGARUH FAKTOR KEUANGAN DAN NON KEUANGAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN OLEH AUDITOR Oktaviani, Ajeng Triyas; Machmuddah, Zaky
Jurnal Riset Akuntansi (JUARA) Vol 9 No 2 (2019): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.397 KB)

Abstract

The purpose of this research is to find out the influence of profitability ratio, leverage ratio, company size, company growth, previous year’s audit opinion, and reputation of public accounting firm ongoing-concern audit opinion. A sampling of this research was obtained by purposive sampling method by focusing on manufacturing companies listed on the Indonesia Stock Exchange over the period 2014-2016, hence getting samples of 31 companies with the numbers of observations are 93 data. The method of data analysis of this research is the lo­gistic regression. Based on the analysis result is known that profitability ratio and previous year’s audit opinion have an effect on going-concern audit opinion. While the ratio of leverage, company size, company growth, and public accounting firm’s reputation have no effect on the going-concern audit opinion.
AUDIT REPORT LAG: FAKTOR YANG MEMPENGARUHI Jayati, Rima Dwi; Machmuddah, Zaky; Utomo, St. Dwiarso
JURNAL AKUNTANSI DAN AUDITING Volume 17, Nomor 1, Tahun 2020
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.17.1.115-130

Abstract

Obtaining evidence regarding audit report lag and influencing factors is the main objective of this study. All mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period were made the population in this study. The purposive sampling technique was used as the basis for obtaining a representative sample, so that a sample of 15 companies was obtained. Multiple linear regression was used as an analytical tool in this study. Research findings prove that solvability has an influence on audit report lag. Whereas accounting income, audit opinion, and firm size do not have an influence on audit report lag.
PEMILIHAN PRODI AKUNTANSI DAN FAKTOR YANG MEMPENGARUHI PADA MAHASISWA BARU PRODI AKUNTANSI PERGURUAN TINGGI “X” Minarso, Bambang; Machmuddah, Zaky
Jurnal Riset Akuntansi (JUARA) Vol 10 No 2 (2020): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v10i2.1334

Abstract

At present the global issues regarding the industrial era 4.0 greatly impact the development of technology so that it has an impact on the decrease in the number of new students of several study programs in all tertiary institutions in Indonesia. The purpose of this study is to find out what factors make the admission of new accounting students in Higher Education X fluctuate, so that the results of this study can be useful to improve the strategy of new student admissions in Higher Education X's accounting study programs. The population in this study is all students of accounting studies in Higher Education X. The sample used in this study was taken using accidental sampling technique from new students of accounting study programs, obtained 199 respondents. Multiple linear regression is used as a data processing tool. The results of multiple linear regression indicate that psychological factors influence the decision to choose a study program, while social and cultural factors do not influence the decision to choose a study program. This shows that the most appropriate marketing strategy for prospective accounting study program students is by instilling a mindset that the accounting study program and the accounting profession are still needed by the industrial world and government agencies.
PERAN DEWAN KOMISARIS INDEPENDEN MEMODERASI PENGUNGKAPAN CSR TERHADAP KINERJA KEUANGAN Nuraini, Annisa; Machmuddah, Zaky
Proceeding SENDI_U 2021: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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

Abstract

This study aims to determine the relationship between financial performance, corporate social responsibility, and good corporate governance (GCG). CSR is measured based on the GRI (Global Reporting Initiatives) standard indicators. Financial performance is measured by using the rate of return on assets (Return on Assets). Meanwhile, the indicators used in GCG are the proportion of independent commissioners and the number of audit committees, the sample used in this study was 15 agricultural companies listed on the Indonesia Stock Exchange in 2016-2019 with purposive sampling. The analysis tool uses Warp PLS 5.0. The test results prove that CSR has a positive effect on financial performance, GCG which is proxied by the portion of the independent board of commissioners can moderate CSR on financial performance, however, the number of audit committees cannot moderate CSR on financial performance. The implication of this research is the importance of CSR disclosure to improve the company's financial performance.
Co-Authors Arifiyati, Fina Bambang Minarso, Bambang Dewanta, Michael Ardho Dul Muid Jayati, Rima Dwi Kartika Hendra Titisari Melati Oktafiyani Muchamad Syafruddin Nuraini, Annisa Oktaviani, Ajeng Triyas St. Dwiarso Utomo, St. Dwiarso T.A.H, Natalistyo Tahar, Emiza binti Winarsih Winarsih Winarti, Wiwin Yulita Setiawanta