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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma INVENTORY: JURNAL AKUNTANSI Jurnal Aplikasi Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara ABDI EQUATOR Educoretax Jurnal Akuntansi dan Keuangan Media Riset Akuntansi Auditing & Informasi

Elok Heniwati

Universitas Tanjungpura

Author-ID : 1150587

Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Atas Annual Report PT Timah Tbk: Studi Interpretive Dalam Perspektif Semiotika dan Retorika Oktaviani, Oktaviani; Rusliyawati, Rusliyawati; Heniwati, Elok
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 6, No 2 (2017): Jurnal Ekonomi Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

The purpose of this study is to analyze and understand about the integrated annual report (integrated report) of PT Timah Tbk by answering research question about how is the rhetorical aspect and semiotic aspects, that is the aspect of semantic, syntactic, and pragmatic. Interpretive paradigm and semiotic approach is used to analyze the integrated annual report. The data used is integrated annual report of PT Timah Tbk in 2013, 2014 and 2015. This study showed that the semiotic aspects was poured into the points of reporting in the integrated annual report of the company. The integrated annual report of PT Timah Tbk was created by the company as a rhetorical story to build a positive image and to gain legitimacy from its stakeholders.

Studi Empiris Kekuatan Stabilitas Keuangan Perbankan Syariah di Indonesia Heniwati, Elok
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 8, No 2 (2019): Jurnal Ekonomi Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

The study aims to examine the stability of Islamic banking in Indonesia after the global financial crisis. This study is significant, considering the rapidly growth of Islamic banking in Indonesia and uniqueness of its operating systems and products. By using secondary data from the annual reports of the banking sector listed on the Indonesia Stock Exchange (IDX) for the period from 2013 to 2016, regression analysis with the ZSCORE function (insolvency risk) as the dependent variable and a number of predictor variables (firm-specific, macroeconomic and governance) are used as tools for achieving research objectives. To check the robustness of the research findings, a model with different specifications has been used. The results indicate that profitability and firm size have a significant influence on the insolvency risk (ZSCORE) of banks and empirical factors that influence these risks differ between Islamic banks and conventional banks.

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN PADA LAPORAN KEUANGAN TAHUNAN PERUSAHAAN PROPERTI DAN REAL ESTATE Elok Heniwati; Erma Yani
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 2, No 1 (2011): Jurnal Ekonomi, Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

The objective of this study is to examine the influence of firm size, debt to equity ratio, board of commissioner size, and return on equity to full disclosure of annual report. This study takes sample from 23 companies in the property and real estate sector listing at the Indonesian Stock Exchange, which were published in financial report from 2007-2010. This research uses multiple regression analysis as research analysis.The results of this study show that simultantly there is a significant influence between firm charasterictics and full disclosure of annual report. Partially, firm size has positive sign to full disclosure of annual report. Meanwhile, debt to equity ratio, board of commissioner size and return on equity has negative sign to full disclosure of annual report. It means that firm size influences to full disclosure of annual report. Otherwise, debt to equity ratio, board of commissioner size and return on equity has no influence to full disclosure of annual report.

Co-Authors A.A. Ketut Agung Cahyawan W Ayu Puspitasari Erlina Essen Erma Yani Essen, Erlina Felicia Kiki Simanjaya Gita Desyana Handi Brata Haryono Haryono Helisa Noviarty Nella Yantiana Nina Febriana Dosinta Nur Asni Nur Asni Nur Fitriana Hamsyi Oktaviani oktaviani Ricky Ricky Rusliyawati Rusliyawati Syarif M. Helmi

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Journal : Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK)