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All Journal Jurnal Magister Akuntansi Trisakti The Indonesian Journal of Accounting Research JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA
Khomsiyah, Khomsiyah
Universitas Trisakti Jakarta
Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences

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PEMBERDAYAAN LEMBAGA KEUANGAN SYARIAH DALAM MENINGKATKAN PERAN INKLUSI KEUANGAN Masnita, Yolanda; Triyowati, Hermien; Khomsiyah, Khomsiyah
JUARA: Jurnal Wahana Abdimas Sejahtera Volume 1, Nomor 1, Januari 2020
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/juara.v1i1.5911

Abstract

With a large number of unbanked people in Indonesia, innovative access to Financial Inclusion is needed. Financial inclusion activities that aim to eliminate all forms of obstacles both in the way of prices and non-prices of public access to use or utilize financial services. Community Service - PKM, this time aims to increase the role of the financial services sector, especially to the owners, top management, and employees of several LKMS (Sharia Microfinance Institutions) - Sharia Rural Banks (BPRS), as executors or performers of financial activities inclusive which will have an impact on improving the welfare of the dhu'afa community, poverty alleviation and regional / regional economic development. This PKM is followed by the owner, top management, and employees of BPRS members as ASBISINDO - Indonesian Sharia Bank Association located in Greater Jakarta. The method used is to provide training through lectures, discussions, and questions and answers, then carried out focus group discussions and the distribution of questionnaires. The results show that the quality and speed of sharia banking services must continue to be improved, among others, by developing reliable and adaptive information technology. To accelerate the development of Islamic financial inclusion, it can be done by establishing a micro waqf bank or working together with Micro Sharia Financial Institutions (LKSM) such as Baitul Mal Wattamwil (BMT) or Islamic financial services cooperatives (KKJS), while maintaining prudential principles. BPRS is expected to continue to develop and monitor the implementation of Islamic financial inclusion through microfinance without collateral, qardhul hasan financing, or joint liability through group leaders or financing thaharah for low-income people.Keywords: Financial Inclusion, Unbanked - no bank account, LKMS - Islamic Microfinance Institution, Financial Services.
Pengaruh Orientasi Etika terhadap Komitmen dan Sensitivitas Etika Editor Pemerintah di Jakarta Khomsiyah, Khomsiyah; Indriantoro, Nur
The Indonesian Journal of Accounting Research Vol 1, No 1 (1998): JRAI January 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.2

Abstract

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Pengaruh Orientasi Etika terhadap Komitmen dan Sensitivitas Etika Editor Pemerintah di Jakarta Khomsiyah, Khomsiyah; Indriantoro, Nur
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.17

Abstract

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Hubungan Corporate Governance dan Kinerja Perusahaan Darmawati, Deni; Khomsiyah, Khomsiyah; Rahayu, Rika Gelar
The Indonesian Journal of Accounting Research Vol 8, No 1 (2005): JRAI January 2005
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.131

Abstract

This study examines the relationship between corporate governance and corporate performance. This study employs a multiple regression to test the hypothesis that corporate governance and corporate performance are positively related. The rating of corporate governance perception index (CGPI) for 2001 and 2002 by the Indonesian Institute for Corporate Governance is used to measure the corporate governance implementation, and Tobin’s q as a market performance measurement (Klapper dan Love, 2002; Black, dkk. 2003) and return on equity (ROE) as operasional performance measurement (Klapper dan Love, 2002). The analysis shows that there is a no significant relationship between corporate governance index and Tobin's q but there is a significant positive relationship between corporate governance index and return on equity. It means that corporate governance implementation affect the operational performance, but market does not respond the implementation of corporate governance immediately.
PENGARUH KEPEMILIKAN ULTIMAT TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Lorentia, Lisa; khomsiyah, Khomsiyah
Jurnal Magister Akuntansi Trisakti Vol 7, No 1 (2020): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v7i1.6329

Abstract

The objective of this research is to analyze the influence of ultimate ownership on firm’s value of companies listed in indonesia stock exchange. Ultimate ownership is proxied by cash flows right and cash flows right leverage of the ultimate owner, while firm value is measured using Tobin’s Q. Sample of this research are 117 companies which are listed in Indonesia Stock Exchange with the study period of 2015 which are chosen by using purprosive sampling method. Multiple regression and hypotheses testing are used as the data analysis method in this research. The result of this research shows that cash flows right does not have influence on firm’s value, while cash flows right leverage has positive influence on firm’s value.
Co-Authors Darmawati, Deni Hermien Triyowati, Hermien Lorentia, Lisa NUR INDRIANTORO Rahayu, Rika Gelar Siagian, Yolanda Masnita