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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Akuntansi AKUNESA Pendidikan Ekonomi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual INVENTORY: JURNAL AKUNTANSI JAE (Jurnal Akuntansi dan Ekonomi) At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam JURNAL AKUNTANSI Jurnal Bina Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies Abimanyu: Journal of Community Engagement Jurnal Akuntansi AKUNESA Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS)
ROHMAWATI KUSUMANINGTIAS
Universitas Negeri Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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PENINGKATAN HASIL BELAJAR MATA KULIAH AUDITING II PADA MAHASISWA D3 AKUNTANSI UNESA MELALUI PEMBELAJARAN LANGSUNG Rohmawati Kusumaningtias, ; Hariyati,
Pendidikan Ekonomi Vol 2, No 2 (2009)
Publisher : Pendidikan Ekonomi

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Abstract

 Auditing is the  reverse process of accounting cycle , that is, tracing from financial report to transaction evidence. The process of teaching Auditing, therefore, has the lecturer explain clearly, demonstrate accurately, and perform a model, monitor, and give exercise and  feed back. The method of teaching suitable for this course is direct instruction. This study is aimed to enhance the D3 students UNESA in auditing skill a financial report of a company through direct instruction. The target was that an individual student  learning mastery (score > 65) and the classical learning mastery (e” 80 of all students) were achieved. The research showed that the students’ score increased continuously and the target was reached. In the first cycle 54, 55 % of the students gained B, in the second and the third cycle 72,73 % and 81, 82 % respectively.
Reformasi Gereja; Pemeliharaan Legitimasi Kusumaningtias, Rohmawati
AKRUAL: JURNAL AKUNTANSI Vol 7, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2015)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v7n1.p85-90

Abstract

AbstrakAkuntansi memainkan peran yang krusial di setiap kepentingan. Sebagai alat untuk pengambilan keputusan dalam perolehan laba di masa industri merupakan hal yang telah diketahui secara umum. Quattrone (2004) menyajikan akuntansi dari sisi yang berbeda, yaitu sebagai alat pengendalian internal organisasi dan penelusuran moral anggota jamaah. Artikel ini mencoba melihat akuntansi yang disampaikan Quattrone dalam balutan teori Foucault tentang geneologi kekuasaan. 
Studi Komparatif Kinerja Bank Syariah Dan Bank Konvensional Dalam Menghadapi Krisis Global Berdasarkan Rasio Keuangan Kusumaningtias, Rohmawati
AKRUAL: JURNAL AKUNTANSI Vol 1, No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n1.p1-13

Abstract

AbstractAt the time of financial crisis, one of the influential institutions in society is banking. Banking sector provide soft loans to create productive employment for the community. On the other hand, customers also need the liquidity from bank-ing. These stakeholders needs can be met by looking at the performance of bank-ing. This study aims to determine differences in the performance of sharia banking and conventional banking during economic crisis. This study uses t-test to analyze the data. From the research, it was found that in general, the performance of conventional banking is better than sharia banking in the economic crisis.
Pengaruh Struktur Aktiva, Profitabilitas, Kebijakan Dividen Terhadap Struktur Modal Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2005-2009 Puspita, Gita Cahya; Kusumaningtias, Rohmawati
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p76-91

Abstract

AbstractBanking capital structure has an important role in running a business to run the operations. Given the many factors that affect the companys capital structure research will examine the influence of asset structure, profitability and dividend policy on capital structure in corporate banking. The purpose of this study is to investigate and examine the effect of asset structure, profitability, dividend policy and capital structure of banks listed on the Indonesia Stock Exchange (BEI) in the period 2005 to 2009. The samples used were 7 banking company, where the method used was purposive sampling. Analysis of test data using multiple linear regression. The results indicate that simultaneously asset structure, profitability and dividend policy affects capital structure. While partially variables that affect the capital structure is the structure of assets and profitability, while the partial dividend policy variables do not affect the capital structure.
Pengaruh Inflasi, Suku Bunga, Nilai Tukar Valas Dan Jumlah Uang Beredar Terhadap Profitabilitas Pada Perbankan Syariah Di Indonesia Periode 2005-2009 Swandayani, Desi Marilin; Kusumaningtias, Rohmawati
AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p147-166

Abstract

Islamic finance quality show that performance improved, as indicated by the growing share of financing for the results of mudharabah and musyarakah. This study was conducted to examine the effect of macro economic indicators as measured by inflation, interest rates, foreign currency exchange rates and money supply to the ROA of Islamic Banking in Indonesia. Data analysis techniques used in this study is multiple linear regression analysis. F test results showed that simultaneous independent variables affect ROA. While the results of t tests showed that the inflation variable showed no significant effect on ROA. This is because, when inflation is high then the public more confidence in the Islamic banking compared with conventional banking. Predictive ability of four variables on ROA in this study by 19.8%, while the remaining 80.2% influenced by other factors that are not included in the research model.
Multiperspektif Sosiologi Dalam Akuntansi: Telaah Awal Kusumaningtias, Rohmawati
AKRUAL: JURNAL AKUNTANSI Vol 9, No 2: AKRUAL: Jurnal Akuntansi (April 2018)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v9n2.p157-167

Abstract

Tujuan dari artikel ini adalah untuk menjelaskan mengenai multiperspektif sosiologi yang membentuk karakteristik masyarakat. Penjelasan tersebut dikaitkan dengan akuntansi sebagai salah satu unsur penting dalam membentuk realitas sosial. Artikel ini merupakan telaah konseptual dalam bentuk analisis deskriptif melalui literatur review. Uraian yang dipaparkan menjelaskan 4 perspektif, yaitu positivisme (fungsionalis), interpretif, kritis, dan posmodernis. Bagian akhir dari artikel ini memberikan beberapa implementasi aplikasi perspektif sosiologi dalam ranah akuntansi sektor publik.
PENGARUH RASIO KEUANGAN TERHADAP KONDISI FINANCIAL DISTRESS BANK UMUM SYARIAH DI INDONESIA SUHADI, ARINNA; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This research aims to assess the condition of the Financial Distress of public Islamic bank in Indonesia. The samples on this research 11 public Islamic bank whohave met the criteria of research and publish the annual financial report of the 2013-2017 period. Technique of data analysis in this study uses the SPSS (Statistical Product and Service Solutions), and there are varibel dependent Financial Distress as well as independent variable NPF (Net Performing Finance), STM (Short Term Mismatch), GCG (Good Corporate Governance), ROA (Return On Assets), and CAR (Capital Adequacy Ratio). The results of this research show that on variable STM and CAR has an posittive effect on the Financial Distress of public Islamic bank in Indonesia, and variable GCG has an negative effect on the Financial Distress of public Islamic bank in Indonesia. Whereas in NPF and ROA variable has no effect on the Financial Distress of public Islamic bank in Indonesia. Keywords:Financial Distress, NPF (Net Performing Finance), STM (Short Term Mismatch), GCG (Good Corporate Governance), ROA (Return On Assets), and CAR (Capital Adequacy Ratio).
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABAPADA PERUSAHAAN DASAR DAN KIMIA PERIODE 2013-2016 EKA PUTRA, FAISHAL; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study examines the effect of The Corporate Governance to the earnings management. The earnings management is proxied by the discretionary accrual value using the modified jones formula. This research model uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in Basic Industry and Chemical Industry Sector. The samples are chosen by the using purposive sampling technique during the study period, 2013-2016. Data were analyzed using linear regression. The results showed that earnings management did not affect the size of the board of commissioners, the proportion of independent commissioners, managerial ownership, institutional ownership, but had a positive effect on the audit committee. If the value of discretionary accruals in a company rose, the supervision of audit committee monitoring would also increase and strengthen supervision.Keywords: Corporate Governance, Earnings Management, Discretionary Accrual
PENGARUH CORPORATE GOVERNANCE DAN MANAJEMEN RISIKO TERHADAP ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH TAHUN 2014-2018 ASTI SALAMAH, SILKA; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to examine the effect Corporate Governance and Risk Management on the measured Islamicity Performance Index using four ratios, namely Profit Sharing Ratio, Equitable Distribution Ratio, Zakat Performance Ratio, and Islamic Income vs Non Islamic Income Ratio. This studies uses Canonical Correlation test. The research sample is 12 Sharia Commercial Banks (BUS) registered at Bank Indonesia in study period 2014-2018. The result of the study show that Corporate Governance has an effect on the Profit Sharing Ratio and Zakat Performance Ratio. While Risk Management proxyed with NPF has effect on the Profit Sharing Ratio and Zakat Performance Ratio. While FDR has no effect on Profit Sharing Ratio and, Zakat Performance Ratio. Keywords: Corporate Governance;Risk Management;Islamicity Performance Index; Sharia Commercial Banks.
AKUNTABILITAS LEMBAGA AMIL ZAKAT DALAM PERSPEKTIF MAQASHID SYARIAH (STUDI PADA YAYASAN DANA SOSIAL AL FALAH SURABAYA) ASMARANI, MARLIA; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This study aims to determine the accountability of the amil zakat institution (LAZ) Al Falah Social Fund Foundation (YDSF). The research method uses a qualitative phenomenological approach. The data in this study were obtained through direct and indirect interviews with informants directly related to the object of research, namely LAZ YDSF. The results showed that accountability practices were carried out as they should. Shariah Enterprise Theory (SET) analysis on YDSFs accountability has an understanding of the aspects of hablumminaAllah or vertical accountability that can be seen from a spiritual dimension. In the aspect of hablumminannas or horizontal accountability can be seen from two dimensions namely, program accountability, and finance. This study also illustrates the practices and forms of accountability in accordance with applicable regulatory standards in accordance with Maqashid Syariah as seen from sharia regulations and positive law namely Al-quran, As-sunnah, PSAK 109 and government regulations.Keywords: Accountability Dimension; LAZ, Maqashid Syariah; shariah enterprise theory
Co-Authors Alia Ariesanti Ambar Kusumaningsih ANDRIYANA, ERFA ASMARANI, MARLIA ASTI SALAMAH, SILKA Atika Maulydina Damayanti Soedibyo Bella Apryani Pujayanti Cantika Sari Siregar Damayanti, Novita Dwi Desi Marilin Swandayani Desi Marilin Swandayani, Desi Marilin DEWI ASMASARI, WANITA Dian Anita Nuswantara EKA PUTRA, FAISHAL Fira Kartika Ningtyas Gita Cahya Puspita Gita Cahya Puspita, Gita Cahya Hariyati Hariyati Hariyati Herbekti Riyandhono Julietta Fairuzar Awrasya Khoirul Wakhid Lintang Venusita Loggar Bhilawa Made Dudy Satyawan Mariana Marsha Cantika Mei Ruli Ninin Hilmawati Neilly Alfiatur Rohmah Novia Yusfiyanti Laili Novita Sari Nuril Firdaus Putri Asmiati Cahya PUTRI, SILVIA Redianto Putra Rediyanto Putra Rendra Arief Hidayat Safira Amelia Santoso Salvany Maulida Rahma Hafsah Shanfariza Nevada Siti Aisyah SUHADI, ARINNA Sylvia . Yolandha Dewi Rosestino