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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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Journal : AKRUAL: Jurnal Akuntansi

 1   2 
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.
Reformasi Gereja; Pemeliharaan Legitimasi Kusumaningtias, Rohmawati
AKRUAL: JURNAL AKUNTANSI Vol 7, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2015)
Publisher : UNIVERSITAS NEGERI SURABAYA

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

Abstract

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 : UNIVERSITAS NEGERI SURABAYA

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 company's 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.
Studi Komparatif Kinerja Bank Syariah Dan Bank Konvensional Dalam Menghadapi Krisis Global Berdasarkan Rasio Keuangan Rohmawati Kusumaningtias
AKRUAL: JURNAL AKUNTANSI Vol 1 No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

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 Gita Cahya Puspita; Rohmawati Kusumaningtias
AKRUAL: JURNAL AKUNTANSI Vol 2 No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

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 company's 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 Desi Marilin Swandayani; Rohmawati Kusumaningtias
AKRUAL: JURNAL AKUNTANSI Vol 3 No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

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.
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