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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Manajemen Bisnis JDM (Jurnal Dinamika Manajemen) Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Manajemen & Keuangan Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Shirkah: Journal of Economics and Business Budimas : Jurnal Pengabdian Masyarakat Proceedings Series on Social Sciences & Humanities Indonesian Journal of Business Analytics (IJBA) Master: Jurnal Manajemen dan Bisnis Terapan Journal of Islamic Economics Lariba

Maulida Nurul Innayah

Universitas Muhammadiyah Purwokerto

Author-ID : 2438504

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALYSIS OF FACTORS AFFECTING AUDITOR’S JUDGEMENTS: STUDY OF PUBLIC ACCOUNTING FIRM AUDITORS IN YOGYAKARTA Bima Cinintya Pratama; Maulida Nurul Innayah
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5479

Audit judgment is necessary because the audit cannot be conducted on all of the evidence. These evidence is used to express an opinion on the audited financial statements, so it can be said that the audit judgment also determining the outcome of the audit. This study aims to identify and analyze the factors that affect the auditor’s judgment in doing audit. This research was explorative research. The research methodology used in this research was factor analysis method. Technique used in collecting the data was questionnaire technique. The questionnaires were delivered to 72 auditors in public accounting firms in Yogyakarta. Fifty-six questionnaires (78%) were returned complete and could be processed. The results of the data analysis show that the auditor’s judgments in doing audit are influenced by factors of audit tenure, risk, professionalism, and attitude. Audit tenure becomes the dominant factor because it has the largest eigenvalues of 6.240. The implications of this study is that public accounting firms are expected to be aware to the audit tenure so close relationship will not exist that would affect the independence and objectivity of the auditor.

Board Diversity and Its Effects on Performance and Risk: A Study in Banking Firms in Indonesia Maulida Nurul Innayah; Bima Cinintya Pratama; Naelati Tubastuvi
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study examines the effect of board diversity on firm performance and risk in Indonesia's banking firms.Design/Methodology/Approach: The population in this study was the banking industry in Indonesia obtained from the Bloomberg database, OSIRIS database, and company annual reports. The sampling technique used in this study was purposive sampling. The sample in the study consisted of 160 company-years of observation for 40 listed banks in Indonesia. The period of the analysis was from 2014 to 2018.Research findings: The results showed that a woman director had a positive effect on performance. The results also revealed that a woman director had a negative effect on the risk because a woman director could correct bias in important decisions. These results are consistent with resource dependence theory that different types of directors provide additional beneficial resources to the firm. This paper then confirms that in banks, the type of diversity seems to be vital because a more diverse board provides more valuable resources, which should improve firm performance and reduce risk. Otherwise, based on the research data, the small number of foreign directors made their existence not affecting performance and risk.Theoretical contribution /Originality: There is still a lack of previous studies that examined the effect of board diversity on performance and risk, especially regarding the heterogeneity of the directors’ nationality in Indonesia. Based on the explanation, this research is expected to contribute to the knowledge regarding the diversity of directors in Indonesia in managing performance and risk.Practitioner/Policy implication: Based on the empirical evidence, directors' gender diversity had a positive effect on optimizing firm performance and minimizing risk. Thus, the company's policy regarding the diversity of directors can be considered, especially about the existence of a woman director.Research limitation/Implication: This study only took a sample of companies included in the banking industry, so this study's results are not necessarily generalizable to companies with different industry types. This study also looked at the diversity of directors based on the directors' demographic characteristics, namely gender and nationality. Future research may use or add to other types of diversity.

Intellectual Capital and Firm Performance: The Role of Institutional and Family Ownership Bima Cinintya Pratama; Maulida Nurul Innayah
Benefit: Jurnal Manajemen dan Bisnis Volume 4 No 2 Desember 2019
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v4i2.8219

Intellectual Capital (IC) is important because firms in Indonesia needs a lot of competitive advantage, mainly from IC, in order to compete in the era of ASEAN Economics Community (AEC). This study investigates the positive relationship between intellectual capital and firm performance and examine the moderating role of family ownership and institutional ownership on the relationship between intellectual capital and firm performance. The data collected from annual report from high-tech industries and conducted in Indonesia. The final sample used in this study consists of a total of 144 observations. This study uses panel data regression model analysis, i.e. fixed effect regression and random effect regression. The results showed that intellectual capital has a positive effect on financial performance in Indonesia. This result indicate that intellectual capital can give higher financial performance for the firms. On the other hand, the result found that the positive moderating role of family ownership and institutional ownership on the relationship between IC and firm financial performance.Keywords: Intellectual Capital, Family Ownership, Institutional Ownership, Financial Performance.

TANTANGAN DAN KESEMPATAN WANITA DALAM LINGKUNGAN KERJA Maulida Nurul Innayah; Bima Cinintya Pratama
Derivatif : Jurnal Manajemen Vol 13, No 2 (2019): November
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v13i2.393

Kemunculan Gender Role Theory pada tahun 1980-an mengenai ekspektasi peran sosial bagaimana pria dan wanita sepatutnya berperilaku dan hal ini kemudian akan mempengaruhi persepsi orang di tempat kerja, masih bisa dirasakan hingga sekarang. Adanya Gender Role Theory memunculkan isu yang ramai diperbincangkan pada tahun 2000-an yaitu mengenai efek glass ceiling, yaitu suatu penghalang transparan yang menghalangi wanita untuk naik ke posisi yang lebih tinggi pada suatu tingkat dalam organisasi atau perusahaan. Efek glass ceiling ini masih bisa dirasakan terutama di posisis puncak manajemen, sehingga memunculkan adanya kuota implisit yang membatasi naiknya posisi jabatan wanita dalam top manajemen. Dalam critical review ini diuraikan bagaimana kemampuan wanita menjadi pemimpin yang mampu untuk membuat organisasi lebih kreatif dan inovatif serta dapat membawa kinerja keuangan menjadi lebih baik. Namun, terdapat ketidakadilan yang diterima wanita dalam pengakuan dan penghargaan dalam kinerja yang dilakukannya. Semakin banyaknya wanita yang mengenyam pendidikan tinggi dan mampu memperoleh posisi jabatan yang tinggi ternyata tidak membuat mereka memiliki kesempatan yang lebih untuk naik ke posisi jabatan yang lebih tinggi. Kata Kunci: Wanita, Manajemen Puncak, Kinerja Keuangan

Strategi Penguatan Perekonomian Masyarakat Melalui Pelatihan Pembuatan Tepung Ganyong Merah (TEGAME) berbasis Kearifan Lokal Bima Cinintya Pratama; Fatmah Bagis; Hardiyanto Wibowo; Maulida Nurul Innayah; Akhmad Darmawan
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 1 (2020): BUDIMAS : VOL. 02 NO. 01, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

Ganyong (Canna Edulis) merupakan sumber pangan potensial yang memiliki kandungan karbohidrat dan gizi yang tinggi. Namun, pada umumnya pemanfaatan umbi ganyong hanya sebatas direbus untuk dijadikan camilan, selain itu budidaya ganyong oleh petani masih sangat terbatas. Nilai lebih umbi ganyong, terutama umbi ganyong merah adalah dapat dibuat tepung dalam berbagai bentuk produk patiseri. Tepung ganyong merah atau TEGAME berpotensi menjadi substitusi dari tepung terigu. Luaran yang diharapkan dari program ini yaitu dapat meningkatakan pengetahuan dan ketrampilan masyarakat di desa Windujaya, Kecamatan Kedungbanteng, Kabupaten Banyumas dalam mengolah dan memanfaatkan umbi ganyong merah serta dapat menciptakan produk baru berbahan dasar tepung ganyong merah menjadi makanan yang dapat dijual maupun dikonsumsi warga setempat. Kata Kunci: Canna Edulis, Ganyong Merah, Tepung.

PENINGKATAN KOMPETENSI UMKM DALAM PENGEMBANGAN USAHA BERBASIS BUSINESS PLAN BAGI UMKM ANGGOTA PIMPINAN CABANG AISYIYAH PURWOKERTO SELATAN Arini Hidayah; Fatmah Bagis; Mastur Mujib Ikhsani; Akhmad Darmawan; Bima Cinintya Pratama; Maulida Nurul Innayah
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 2 (2021): BUDIMAS : VOL. 03 NO. 02, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i2.2992

Perkembangan UMKM di Indonesia saat ini sangatlah cepat, dan mampu membantu pemerintah dalam rangka perbaikan perekonomian nasional. Hal ini dikarenakan sebagaian besar, usaha yang ada khususnya UMKM adalah usaha kecil dan menengah yang mampu menyerap tenaga kerja dan serta mampu menafaatkan sumberdaya khususnya masyarakat sekitar. Keberhasilan UMKM tentu membutuhkan perencanaan yang matang. Tanpa perencanaan, tidak akan mengethaui arah mana bisnis akan dijalankan, dengan kata lain tanpa tujuan yang jelas. Kegiatan pengabdian pada masyarakat (IbM) ini merupakan kegiatan pengabdian yang terkoordinir dari tim SWA (Sekolah Wirausaha Aisyiyah) Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Purwokerto. Penyusunan Business Plan bagi UMKM sangat diperlukan apalagi untuk para pelaku UMKM baru. Sebuah bisnis baru sangat sulit berkembang jika hanya dijalankan tanpa sebuah panduan dan rancangan. Maka dari itu kami akan membantu meningkatkan kompetensi UMKM agar dapat mengembangkan usaha melalui penyusunan sebuah rencana bisnis yang tepat. Dengan harapan bisnis para pelaku UMKM dapat terarah dan berorientasi pada target sesuai dengan jalan yang benar demi menuju kesukesan bisnis. Hasil dari program IbM ini adalah: para peserta dari anggota Pimpinan Cabang Aisyiyah (PCA) Purwokerto Selatan memiliki kemampuan dan pengetahuan terkait dengan rencana bisnis bagi UMKM. Kegiatan IbM dilaksanakan dengan metode penyuluhan dan pendampingan. Kata kunci: Pengembangan usaha, Rencana Bisnis, UMKM

Pendampingan UMKM Dan Pedagang Kaki Lima (PKL) Terdampak Pandemi Covid-19 Di Area Kampus Universitas Muhammadiyah Purwokerto Dalam Menjalankan Contactless Business Bima Cinintya Pratama; Maulida Nurul Innayah; Akhmad Darmawan
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): BUDIMAS : VOL. 03 NO. 01, 2021
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v3i1.1872

Di Indonesia, sektor industri khususnya UMKM memegang peranan penting dalam mendukung perekonomian Negara, yaitu sekitar 90% tenaga kerja terserap pada sektor ini dan kontribusinya terhadap PDB sebesar 60%. Namun, adanya pandemi COVID-19 dan kebijakan social distacing telah menggangu sustainabilitas UMKM. Adanya social distancing membuat perilaku konsumen beralih pada belanja online sehingga produsen harus mampu memfasilitasi perubahan perilaku konsumen tersebut. Selain proses produksi yang terganggu, keterjangkauan pasar yang belum menyentuh sektor online juga menjadi kendala utama yang dihadapi oleh UMKM. Program pengabdian ini melakukan pendampingan kepada UMKM dan PKL yang berada di area kampus Universitas Muhammadiyah Purwokerto untuk bersama menjalankan contactless business. Setelah mengikuti program pengabdian ini, UMKM dan PKL telah melakukan contactless businesss sehingga dapat menjaga keberlangsungan UMKM dan PKL demi kelancaran roda perekonomian dan kesejahteraan UMKM dan PKL yang berada di area kampus Universitas Muhammadiyah Purwokerto. Keywords: Usaha Mikro Kecil Menengah, Contactless Business

Obedience Pressure, Professional Ethics, Attitude of Skepticism and Independence Towards Audit Judgment Bima Cinintya Pratama; Zulfikar Ali Ahmad; Maulida Nurul Innayah
Journal of Accounting Science Vol 2 No 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1238

This study investigates the interaction effects of obedience pressure, professional ethics, skepticism attitude, and auditor independence towards audit judgment taken by auditors. Total samples of fifty-four Masters of Accounting and Professional Program in Accounting students were provided with a set of questionnaire to see their perceptions of audit judgments. The sample was conducted by convenience sampling method. Analyses of the data using multiple regression found that obedience pressure, professional ethics, and auditor independence significantly affect audit judgment taken by auditors. While, skepticism attitude was not significantly affect audit judgment. We argue that this was because many of our respondents were not having experience as a real auditor so that they did not have audit knowledge well enough that may affect their judgments.

Sharia Firm Value: The Role of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, and Intellectual Capital Bima Cinintya Pratama; Karin Maharani Sasongko; Maulida Nurul Innayah
Shirkah: Journal of Economics and Business Vol 5, No 1 (2020)
Publisher : IAIN Surakarta

This present study aims to determine the effect of enterprise risk management disclosure, intellectual capital disclosure, and intellectual capital towards firm value. The population in this study is sharia commercial banks in Indonesia from 2010 through 2018. This research employs the purposive sampling technique to obtain a sample of 106 companies that met the criteria. Multiple regression analysis using the SPSS program was employed as the data analysis technique. The results of this study revealed that enterprise risk management disclosure has a positive effect on firm value. Moreover, the intellectual capital disclosure variable has negatively related to firm value. The intellectual capital variable, however, does not affect the firm value. The results of this study imply that sharia commercial banks are encouraged to optimize their risk management through the application of enterprise risk management. Moreover, the results further suggest that the sharia banks should also improve their intellectual capital performances to create a competitive advantage for the banks, and therefore it brings higher values for the banks.

Intellectual Capital and Firm Performance in ASEAN: The Role of Research and Development Bima Cinintya Pratama; Hardiyanto Wibowo; Maulida Nurul Innayah
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This paper aims to investigate the association between intellectual capital, research and development, and firm financial performance in an emerging market context, which is ASEAN. The effect of Intellectual Capital and Research and Development Intensity towards firm financial performance is examined while testing the moderating role of research and development on the relationship between intellectual capital and firm financial performance. Panel data regression model analysis is used for a sample of non-financial companies in ASEAN countries, namely Indonesia, Malaysia, Philippines, and Singapore during 2015-2017. The final sample used in this study consists of a total of 383 observations. The results showed that intellectual capital has a positive effect on firm financial performance. This result indicates that intellectual capital can generate higher financial performance for the firms. A similar result also found in the relationship between research and development intensity and firm financial performance. Meanwhile, research and development are proved to be able to moderate the positive relationship between intellectual capital and firm financial performance. This result means that if the companies could facilitate their intellectual capital by giving more intensity of research and development, intellectual capital will be generated even more performance for the firms. This result implies that firms should utilize and maintain intellectual capital together with research and development

Co-Authors Akhmad Darmawan Akhmad Darmawan Alfalisyado Arini Hidayah, Arini Bagis, Fatmah Dyandra Viorica Ivonilenia Fatmah Bagis Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hengky Widhiandono Indriana Putri Karin Maharani Sasongko Makhrus Makhrus Mamduh M. Hanafi Mastur Mujib Ikhsani Miftahul Furqon Muhammad Arfani Zaidan Muhammad Fuad Naelati Tubastuvi Nurul Nur Aeni Pratama, Bima Cinintya Purnadi Purnadi Refaldy Barry Saputra Restu Frida Utami Retnaningrum, Maharani Rifka Utami Arofah Sahulata, Hanastasya Sasongko, Karin Maharani Shabrina Zusryn, Alyta Syaefa Intan Salsabilla Wida Purwidianti Zulfikar Ali Ahmad

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