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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi AKUNESA Jurnal Akuntansi Multiparadigma Equilibrium AKRUAL: Jurnal Akuntansi AFEBI Accounting Review Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Bisnis dan Akuntansi Jurnal Bina Akuntansi Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Abimanyu: Journal of Community Engagement BISMA (Bisnis dan Manajemen) Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Jurnal Sosial dan Sains
Susi Handayani
Universitas Negeri Surabaya
Arts Humanities Astronomy Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

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PENGARUH GOVERNANCE STRUCTURE, GOVERNANCE PROCESS DAN GOVERNANCE OUTCOME TERHADAP OPERATIONAL RISK PERBANKAN DI INDONESIA kundy, ruth; Handayani, Susi
Jurnal Akuntansi AKUNESA Vol 8, No 3 (2020): AKUNESA (MEI 2020)
Publisher : Jurnal Akuntansi AKUNESA

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

Abstract

This study aims to examine the effect of Governance Structure, Governance Process and Governance Outcome on Banking Operational Risk in Indonesia. The research sample is all conventional commercial banks on the Indonesia Stock Exchange the periode 2014 until 2017. The sample obtained was 80 conventional banks. The analysis technique used in this study is multiple linear regression with using IBM SPSS Statistics program 23. The results of the study show that Governance Structure and Governance Outcome have no effect, while the Governance Process influences operational risk. This is because the Governance Process which is proxied by the amount of training has a significant impact in reducing operational risk, because training can increase the accuracy and independence of a committee in detecting risks that can harm the company.
PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN TERHADAP KINERJA KEUANGAN: KINERJA LINGKUNGAN SEBAGAI PEMEDIASI ROFI DINNILAH AFAZIS; SUSI HANDAYANI
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.702

Abstract

This study aims to examine the mediating effect of environmental performance on the link between environmental management accounting and financial performance. The research sample is 29 companies listed in Indonesia Stock Exchange for the period 2017-2018. The data analysis technique used are path analysis and sobel test with Statistical Package for Social Sciences (SPSS) 22 programs. The result of this research show that the application of environmental management accounting has no effect on environmental performance and environmental performance has no effect on financial performance, so it can be conclude that environmental performance cannot mediate the relationship between environmental management accounting and financial performance.
ENVIRONMENTAL INFORMATION DISCLOSURE TERHADAP FINANCIAL PERFORMANCE DENGAN NILAI PERUSAHAAN SEBAGAI PEMODERASI: PENDEKATAN GAYA PENGUNGKAPAN MIFTHAKUL JANAH; SUSI HANDAYANI
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.714

Abstract

Companies with a high level of sensitivity to environmental problems will disclose social responsibility reports and sustainability reports as a form of awareness. There is no environmental disclosure standard, causing disclosure to be voluntary, so this study divides the two types of disclosure styles (substantive and symbolic styles). This study aims to determine the effect of EID on financial performance with firm value as a moderating variable with a two-style disclosure approach. The sample in this study was high profile companies listed on the Indonesia Stock Exchange 2017-2018 with 400 samples total divided into two types disclosures through a purposive sampling technique. Data analysis techniques used multiple linear regression and Moderated Regression Analysis through SPSS 25. The results showed that both the subtantive and symbolic EID styles had a positive effect on financial performance, because the more total EID subtantical and symbolic styles, the more financial performance improved. Then the company's value can moderate the effect of EID on the financial performance of a substantive style company, while the effect of EID on the financial performance of a symbolic style company cannot be moderated by the value of the company, because the substantive style can increase investor confidence through quantitative and actual information disclosed, while the symbolic style is impressed greenwashing in its disclosure so that it cannot give investors confidence.
GREEN INVESTMENT DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN: PROFITABILITAS SEBAGAI PEMEDIASI ADELLIA TANASYA; SUSI HANDAYANI
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.727

Abstract

The purpose of this study determines the effect of corporate governance and green investment on firm value with profitability as a mediating variable. Corporate governance variables are proxied by independent commissioners, audit committees, managerial ownership, and managerial ownership. While the green investment variable is proxied by PROPER rating. This study uses 40 samples of companies registered in the 2014-2018 SRI KEHATI Index. The data analysis technique used is path analysis and multiple tests. The results of the study prove that corporate governance and green investment affect profitability, profitability influences peer value, and profitability can mediate the relationship between green investment and firm value.
PRAKTIK PENGELOLAAN KEUANGAN DANA DESA Ni Nyoman Alit Triani; Susi Handayani
Jurnal Akuntansi Multiparadigma Vol 9, No 1 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.867 KB) | DOI: 10.18202/jamal.2018.04.9009

Abstract

Abstak: Praktik Pengelolaan Keuangan Dana Desa. Penelitian ini bertujuan untuk menjelaskan penerapan peraturan Menteri Keuangan Nomor 49/2016 tentang pengelolaan keuangan dana desa. Metode yang digunakan adalah studi kasus melalui wawancara kepada warga dan pemimpin Desa Plosogeneng, Donowarih, dan Pesantren. Penelitian ini menemukan bahwa pengelolaan keuangan desa secara umum telah sesuai dengan peraturan yang berlaku. Meskipun demikian, peneliti juga menemukan bahwa terdapat kendala yang disebabkan oleh perubahan kementerian dan kemampuan penyalur dana desa yang masih belum mumpuni. Hal ini menyebabkan terhambatnya penyaluran dana desa. Abstract: The Practice of Village Fund Financial Management. This study aims to explain the application of the Minister of Finance Regulation Num. 49/2016 on financial management of village funds. The method used is case study by interviews to villagers and leaders of Plosogeneng, Donowarih, and Pesantren Village. This study finds that village financial management in general has been in compliance with prevailing regulations. Nevertheless, the researcher also finds that there is constraints caused by ministry changes and the ability of village fund distributors who were not yet qualified. This has led to delays in the disbursement of village funds.
PENGARUH BEBAN PROMOSI, BIAYA PRODUKSI DAN PERTUMBUHAN PENJUALAN TERHADAP LABA PERUSAHAAN Ade Elina; Susi Handayani
Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi Vol 18, No 02 (2021): Equilibrium: Jurnal penelitian Pendidikan dan Ekonomi
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/equi.v18i2.4187

Abstract

This study aims to provide empirical evidence regarding the effect of promotional costs, production costs and sales growth on company profits in manufacture companies on the Indonesia Stock Exchange for the period 2017-2019. Profit is the result of the difference between the income from the resource or income with the expenditure of the resource or expense for its existence. Companies need to reduce any costs incurred to get a profit, one of which is promotional expenses. Promotional expenses, namely promotional budget expenditures to acquire customers for products that have been issued by the company. In addition to promotional expenses, companies need to reduce production costs. Production costs are the sacrifice of a number of costs during the production process, starting from raw materials to products that are ready to be purchased by consumers. Company profits can be obtained from sales activities. Sales growth is an increase or decrease in sales from year to year from a company. The research sample consisted of 84 manufacture companies. The data analysis technique used in this study is multiple linear regression. Hypothesis test results show that both partially and simultaneously promotional expenses, production costs and sales growth have a significant effect on company profit. Keywords :, production costs; profits; promotional expenses; sales growth
Pengaruh Laba Akuntansi, Arus Kas Operasi, Price To Book Value, Dan Kinerja Keuangan Perusahaan Dengan Pendekatan Economic Value Added Terhadap Return Saham (Studi Kasus Pada Saham Perusahaan Pertambangan Di Bursa Efek Indonesia Periode Tahun 2008-2010) Ismail Marzuki; Susi Handayani
AKRUAL: JURNAL AKUNTANSI Vol 4 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n1.p71-89

Abstract

AbstractThe objectives of this research is to examine and analyze the influence of Accounting Profit, Operation Cash Flow, Price to Book Value, and Company Financial Performance Through Economic Value Added Approach to stock return of mining company that listed at Indonesia Stock Exchange in the period of 2008 2010. This research was an causal research with quantitative approach. The analyzing technique used in this research is multiple linier regressions analysis with SPSS program version 11.5. The result of this research shows that variable of accounting profit and operation cash flow do not have significant influence to stock return. While, variable of Price to Book Value and Company Financial Performance Through Economic Value Added Approach have a positive and significant influence to stock return of mining company that listed at Indonesia Stock Exchange in the period of 2008 2010.
Pengaruh Corporate Governnace Terhadap Kinerja Keuangan Pada Perusahaan Bumn (Persero) Di Indonesia Susi Handayani
AKRUAL: JURNAL AKUNTANSI Vol 4 No 2: AKRUAL: Jurnal Akuntansi (April 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v4n2.p183-198

Abstract

AbstractCorporate sustainability is characterized by an increase in the value of the company is reflected in the achievement of profit targets. One of the obstacles faced in achieving this goal is the conflict of interest between management and shareholders. Corporate Governance is an effective mechanism to minimize agency conflicts, with emphasis on legal and ethical aspects to encourage the growth of the company's performance. The purpose of this study is to empirically examine the effect of corporate governance on financial performance.This research is a quantitative study using a dependent variable corporate governance that is proxied by the meeting's activities the board of commissioners, the number of board of directors, the proportion of independent board, as well as the number of audit committee. Financial performance as the dependent variable is measured using the cash flow rate of return on assets (CFROA). CFROA calculated from earnings before interest and taxes plus depreciation divided by total assets. The sample used in this study were 12 BUMN that publish their financial statements during the period 2007-2012. The results showed that the activity of the board of commissioners meeting and audit committee size has no effect on financial performance. While the size of the board of directors and board size are independent has effect on financial performance.
Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen: Broad Scope, Timeliness, Aggregated, Dan Integrated Terhadap Kinerja Manajerial Umkm. (Studi Pada Umkm Di Desa Wedoro, Kab. Sidoarjo) Susi Handayani; Hariyati Hariyati
AKRUAL: JURNAL AKUNTANSI Vol 5 No 2: AKRUAL: Jurnal Akuntansi (April 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n2.p184-204

Abstract

AbstractSMEs need information systems that are reliable and competent entrepreneurial personality that will have an impact on managerial performance. Information reliable accounting system according Chenhall and Morris (1986) is one that has the characteristics of broad scope, timeliness, aggregation and integration. Information management accounting system that is broad scope is information that attention focus, quantification, and time horizon. Timeliness dimension has two sub dimensions, namely the frequency of reporting and speed of reporting. Dimensions aggregate is a summary of information by function, time periods, and the decision model. Integrated information reflects the lack of coordination between segments of one and the other subunits within the organization. This research is quantitative. This study uses analysis of causal relationships, that is how one variable affects changes in other variables. To analyze the data, this study uses analysis of Structural Equation Modeling (SEM) approach Partial Least Square (PLS).In data processing using software Warp PLS. The results showed that the Accounting Information Systems Management is broadscope, timeliness, integrated, and the aggregate effect on Managerial Performance is measured using an instrument of self-rating which is reflected in four indicators, namely increased revenue, cost savings, improved customer satisfaction and increased asset utilization. This shows that although SMEs are the type of business that is not great, but still requires a wide range of information, timely, integrated and comprehensive that can assist managers in making informed decisions that impact the increase managerial performance related to efficiency-related costs but still consider satisfaction customers thus increasing the income of the SMEs in environmental conditions of uncertainty. Keywords: SME, SIAM characteristics, Managerial Performance
The Effect of Leverage Towards Dividend Policy with Creative Accounting as The Mediation Variable Kurniawan Dwi Pradipta; Susi Handayani
AKRUAL: JURNAL AKUNTANSI Vol 11 No 2 (2020): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v11n2.p122-135

Abstract

The purpose of this study was to examine the effect of the leverage ratio on dividend policy mediated by creative accounting. This research is based on the existence of a dividend policy which is influenced by various factors, including debt to equity ratio. A high debt-to-equity ratio indicates a high risk because high corporate debt will have an impact on high-interest costs and debt burdens that must be paid. This will result in a small number of dividends being distributed to investors. Meanwhile, investors are very interested in the high dividend payout and receive cash according to the Bird-in-Hand Theory. This study will examine registered banking companies in Indonesia from 2014 to 2018. The sample was taken by a purposive random sampling technique. The independent variable used in this research is leverage measured with debt-to-equity ratio (DER). The dependent variable used in this research is dividend policy measured with dividend payout ratio (DPR) and the mediation variable used in this research is creative accounting measured with discretionary accrual (DA). The results in this research indicate that leverage has a negative effect on creative accounting and also creative accounting cannot mediate a relationship between leverage towards dividend policy.
Co-Authors Ade Elina ADELLIA TANASYA Ambar Kusumaningsih Eni Wuryani Era Vivianti Husada Hariyati Hariyati Hariyati Hariyati Hariyati Insyirah Putikadea Ismail Marzuki Joko Santoso kundy, ruth Kurniawan Dwi Pradipta Mariana Mariyamah Mariyamah MIFTHAKUL JANAH Neny Tikana Ni Nyoman Alit Triani Novita Dwi Susanti Riska Dhenabayu ROFI DINNILAH AFAZIS Tri Sudarwanto