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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis E-Jurnal Ekonomi dan Bisnis Universitas Udayana Potensio Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Mirai Management Jurnal Akuntansi dan Pajak Adi Widya : Jurnal Pengabdian Masyarakat Fokus Ekonomi JAB (Jurnal Akuntansi & Bisnis) BBM (Buletin Bisnis dan Manajemen) Journal of Dedicators Community Accounting Global Journal Jurnal Akuntansi dan Manajemen Budimas : Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Ekonomika dan Bisnis INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen E-Amal: Jurnal Pengabdian Kepada Masyarakat JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Research Fair Unisri BULETIN BISNIS & MANAJEMEN (BBM) Buletin Abdi Masyarakat (BAM) Jurnal Pengabdian Masyarakat STIE Surakarta (DIMASETA)
Siti Alliyah
Universitas YPPI Rembang Jawa Tengah, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOSIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Imron, Galih Syaiful; Hidayat, Riskin; Alliyah, Siti
Potensio Vol 18
Publisher : STIE YPPI Rembang

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Abstract

This research aims to test the effect of financial performance and firm size to firm value with Corporate Social Responsibility (CSR) and Good Corporate governance (GCG) as a moderating variable. Sample in this research is the firm of manufacture which enlist in Indonesia Stock Exchange from periode 2008 to 2010, obtained sample is 28 sample with 84 observation. The data analysis used is regression analysis moderation. Results of research refer that the financial performance have an influence on positive to firm value and the size have an influence to firm value. CSR is not able to strengthen relation the financial performance with firm value, but able to strengthen relations firm size with firm value. While GCG able to strengthen relation the financial performance and firm size with firm value.  Keyword:    Corporate Social Responsibility, Good Corporate Governance, firm size, firm value, financial performance
EFEKTIVITAS BANTUAN LANGSUNG SEMENTARA MASYARAKAT SEBAGAI KOMPENSASI KENAIKAN HARGA BAHAN BAKAR MINYAK TAHUN 2013 BAGI RAKYAT MISKIN Alliyah, Siti
Potensio Vol 19
Publisher : STIE YPPI Rembang

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Abstract

Impact of BBM increase to the addition of the poor 4 million people. Thats the goverment setup a compensation as mitigation or prevention. One of the program is the immediatetemporary relief society (BLSM) to give four months after the BBM increase was decided.Object of BLSM is 15,5 target million households (RTS) with compesation is Rp 150,000 permonth. The allocation of funds amounting to Rp 9,7 trillion. The question is whether thegoverment program effective?Keywords: Effectiveness, the immediate temporary relief society, compensation of BBM
PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI TERHADAP KUALITAS KEPUTUSAN MELALUI KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN DENGAN SALING KETERGANTUNGAN SEBAGAI VARIABEL MODERATING Alliyah, Siti
BBM (Buletin Bisnis & Manajemen) Vol 1, No 02: Februari 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v1i02.114

Abstract

Management Accounting System (MAS) is a procedure and systems formal that useinformation to maintain and provide an alternative of the various activities the company.Characteristics of accounting information management useful based on managerialperceptions as decision makers are categorized into four properties, namely the scope,timeliness, aggregation, integration. This research aims to test the effect of the use ofinformation technology to the quality of decisions through the characteristics ofmanagement accounting system (SAM) with interdependence as a moderating variable.This research use survey method with sampel is Small and Medium Enterprises (SMEs) inKabupaten Rembang, with cluster sampling obtained sample 138 SMEs. Data werecollected by means of questionnaires directly deliver to the address of the respondents,as well as its own returns the address of the respondents picked according topredetermined promise. Analysis of the data using linear regression. This researchsuggest that information technology influence positive to SAM and SAM influencepositive to decision quality. This is suggest that SAM indirectly can mediate therelationship between information technology with decision quality. Morever, thisresearch also refer that the SAM influence on the quality of decisions is stronger whenmoderated by interdependence.Keyword: information technology, quality of decisions, characteristics of managementaccounting system, interdependence
Pengaruh Publicness Terhadap Hubungan Antara Partisipasi Pembuatan Anggaran Dengan Kinerja Manajerial Alliyah, Siti
potensio Vol 8, No 02 (2008): Volume 8 Nomor 2 Januari 2008
Publisher : potensio

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Abstract

This study aims to examine the relationship betweenparticipation in budget making and managing performance. Resultsobtained from these studies have been done was not consistent andthere was a contradiction between one researcher to another. Thisstudy provides empirical evidence about the effect of publicness onthe relation between participation in budget making and managingperformance in Universities and Hospitals both public and private.So that the budget can serve as a control, when compiling thebudget should be noted that the parties involved in preparing thebudget. One is that managers are directly responsible for managingperformance in a public or private organizations. The samplingmethod used was purposive sampling. In this study, sample criteriaare the managers who are at level two in their respective institutions.In the 70 private sector organizations and the public sector is 50.From the results of this study concluded that there are significantrelationships between participation publicness in budget making andmanaging performance.Key word: publicness, participation, and managerial performance
PENGARUH PUBLICNESS TERHADAP HUBUNGAN ANTARA PARTISIPASI PEMBUATAN ANGGARAN DENGAN KINERJA MANAJERIAL Alliyah, Siti
potensio Vol 17, No 01 (2012): Volume 17 Nomor 1 Juli 2012
Publisher : potensio

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Abstract

This study aims to examine the the relationship between participation in budget making andmanaging performance. Results obtained from these studies have been done was not consistentand there was a contradition between one researcher to another. This study provides empiricalevidence about the effect of publicness on the relation between participation in budgetmakingand managing performance in universities and hospitals both public and private. Sothat the budget can serve as a control, when compiling the budget should be noted that theparties involved in preparing the budget. One is that managers are directly responsible formanaging performance in a public or private organizations. The sampling method used waspurposive sampling. In this study, sample criteria are the managers who are at level two intheir respective institutions. In the 70 private sector organizations and the public sector is 50.From the results of the study concluded that there are significant relationship betweenparticipation publicness in budget making and managing performance.Key word: publicness, participation, and managerial performace
Pengaruh Publicnes Terhadap Hubungan Antara Partisipasi Pembuatan Anggaran Dengan Kinerja Manajerial Alliyah, Siti
potensio Vol 8, No 02 (2008): Volume 8 Nomor 2 Januari 2008
Publisher : potensio

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

Abstract

This study aims to examine the relationship between participation in budget making and managing performance. Results obtained from these studies have been done was not consistent and there was a contradiction between one researcher to another. This study provides empirical evidence about the effect of publicness on the relation between participation in budget making and managing performance in Universities and hospitals both public and private. So that the budget can serve as a control, when compiling the budget should be noted that the parties involved in preparing the budget. One is that managers are directly responsible for managing performanc in a public or private organizations. The sampling method used was purposive sampling. In this study, sample criteria are the managers who are at level two in their respective institusions. In the 70 private sector organizations and the public sector is 50. from the results of this study concluded that there are significant relationships between participation publicness in budget making and managing performanc.Key Word: publicness, participation, and managerial performanc
PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOSIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Imron, Galih Syaiful; Hidayat, Riskin; Alliyah, Siti
potensio Vol 18, No 02 (2013): Volume 18 Nomor 2 Januari 2013
Publisher : potensio

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Abstract

This research aims to test the effect of financial performance and firm size to firm value with Corporate Social Responsibility (CSR) and Good Corporate governance (GCG) as a moderating variable. Sample in this research is the firm of manufacture which enlist in Indonesia Stock Exchange from periode 2008 to 2010, obtained sample is 28 sample with 84 observation. The data analysis used is regression analysis moderation. Results of research refer that the financial performance have an influence on positive to firm value and the size have an influence to firm value. CSR is not able to strengthen relation the financial performance with firm value, but able to strengthen relations firm size with firm value. While GCG able to strengthen relation the financial performance and firm size with firm value.  Keyword:    Corporate Social Responsibility, Good Corporate Governance, firm size, firm value, financial performance
EFEKTIVITAS BANTUAN LANGSUNG SEMENTARA MASYARAKAT SEBAGAI KOMPENSASI KENAIKAN HARGA BAHAN BAKAR MINYAK TAHUN 2013 BAGI RAKYAT MISKIN Alliyah, Siti
potensio Vol 19, No 01 (2013): Volume 19 Nomor 1 Juli 2013
Publisher : potensio

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Abstract

Impact of BBM increase to the addition of the poor 4 million people. That's the goverment setup a compensation as mitigation or prevention. One of the program is the immediatetemporary relief society (BLSM) to give four months after the BBM increase was decided.Object of BLSM is 15,5 target million households (RTS) with compesation is Rp 150,000 permonth. The allocation of funds amounting to Rp 9,7 trillion. The question is whether thegoverment program effective?
PENGARUH PENGGUNAAN INFORMASI AKUNTANSI MANAJEMEN, MODAL USAHA DAN KEPRIBADIAN WIRAUSAHA TERHADAP KINERJA MANAJERIAL (Studi Kasus Pada UMKM Batik Tulis Lasem Se-Kabupaten Rembang) Maslikah, Maslikah; Alliyah, Siti; Azizi, Zakky Wahyuddin
JAB (Jurnal Akuntansi & Bisnis) Vol 4, No 01 (2018): Vol. 4, No. 01 JUNI 2018
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

This study uses independent variables The Use of Management Accounting Information (X1), Business Capital (X2) and Entrepreneurial Personality (X3), and the dependent variable Managerial Performance (Y), aims to prove the effect of using management accounting information, business capital and entrepreneurial personality on performance managerial. Variable measurement technique uses a Likert scale. The data used are primary data, namely a data based on a questionnaire and the results of answers from respondents. While the analysis used is multiple linear regression analysis which is processed with SPSS 19 to find out how the influence of the use of management accounting information, business capital and entrepreneurial personality on managerial performance. The sample used in this study was taken from UMKM Batik Tulis Lasem Se-Kabupaten Rembang. With the number of 120 respondents obtained by saturated sample techniques.The results showed that the variable use of management accounting information had a significant positive effect on managerial performance, the business capital variable had a non-significant negative effect on managerial performance and the entrepreneurial personality had no significant positive effect on managerial performance. Adjusted R2 research value is 0.056, which means that the effect of using management accounting information, business capital and entrepreneurial personality on managerial performance is 5.6%, while the remaining 94.4% is influenced by other factors outside the research variable. Keywords : Management Accounting Information, Business Capital, Personality                      Entrepreneurship, Managerial Performance.
PENGARUH FREE CASH FLOW, LEVERAGE, KOMPOSISI DEWAN KOMISARIS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Perbankan yang Go Public di Bursa Efek Indonesia) Cahyani, Wahyu Budi; Alliyah, Siti
JAB (Jurnal Akuntansi & Bisnis) Vol 5, No 01 (2019): Vol. 5, No. 01 JUNI 2019
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Abstract

This study aims to examine the effect of free cash flow, leverage, the composition of the board of commissioners and institutional ownership on earnings management. The sample used in this study is a banking company listed on the Indonesia Stock Exchange for the period 2015-2017. Sampling uses a purposive sampling method. Obtained the number of samples in this study as many as 20 companies over 3 (three) years, so the number of observations is 60 and testing using multiple linear regression. The results showed that free cash flow had a significant negative effect on earnings management, leverage had a significant positive effect on earnings management, and the composition of the board of commissioners and institutional ownership had a non-significant negative effect on earnings management. Determination test results show that free cash flow, leverage, the composition of the board of commissioners and institutional ownership which is an independent variable is able to explain earnings management as the dependent variable by 20.8%, while the remaining 79.2% is influenced by other factors outside the model research that was not examined in this study. Keyword :  Free Cash Flow, Leverage, Board of Commissioners Composition,            Institutional Ownership, Profit Management
Co-Authors Alfa Forna Regga Anik Nurhidayati Avivah Inaroh Nahdhiyah Avivah Inaroh Nahdhiyah Awaliyah Awaliyah Awaliyah, Awaliyah Azizi, Zakky Wahyuddin Cahyani, Wahyu Budi Dini Kartika Sari Karno Dwi Wahyu Sri Rejeki Eko Joko Supriyanto Fatimatuzzahro' Fatimatuzzahro' Galih Syaiful Imron Hetty Muniroh Kasihampun agus sugiarto Linda Febrianti Lu’lu’ Luthfiana Maslichan Maslichan Maslichan, Maslichan Maslichan, Maslichan Maslikah Maslikah MASLIKAH MASLIKAH, MASLIKAH Nugroho, Prihasantyo Siswo Nurma Gupita Dewi Panca Wahyuningsih Rikah Rikah Riskin Hidayat Sari Wahyu Utami Siti Fatimah Sulasmining Sulasmining Sunarto Sunarto Wahyu Budi Cahyani Zakky Wahyuddin Azizi