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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 : Jurnal Akuntansi AKUNESA

 1 
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)
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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)
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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)
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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)
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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
AKUNTABILITAS MASJID JAMI BAITUL MUSLIMIN DEWI ASMASARI, WANITA; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
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This study aims to determine the Accountability of the Masjid Jami Baitul Muslimin. The research method used is the pheno menological approach. This study intends to find out the transparency and financial accountability of mosques managed by mosque administrators. The data in this study were obtained through direct interviews with informants directly related to the object of research, the Masjid Jami Baitul Muslimin. The results of this study indicate that the financial statements of the Masjid Jami Baitul Muslimin are still relatively simple in the form of recording cash in and cash out. This is a form of accountability or accountability and transparency of mosque finances. Analysis of sharia enterprise theory on the accountability of the Masjid Jami Baitul Muslimin has an understanding that the aspects of Habbluminallah or vertical accountability can be seen from the value of sincerity. In the aspect of Habluminannas or horizontal accountability seen from the value of education, economics, and the value of mutual cooperation. In the aspect of Habluminalaq seen from the value of cleanliness. Keywords: Accountability; Mosque; Shariah Enterprise Theory
PENGARUH COST OF LOANABLE FUND, OVERHEAD COST DAN RISK FACTOR TERHADAP MARGIN MURABAHAH PADA BANK UMUM SYARIAH DI INDONESIA (PERIODE 20013 - 2017) ANDRIYANA, ERFA; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
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This study aimed to examine the effect ofcost of loanable fund, overhead cost and risk factor to murabaha margin on islamic bank in Indonesia. The sample in this study consisting of 13 Islamic Commercial Bank registered in Indonesia islamic banking statistics from 2013 to 2017. This type of research is quantitative study with multiple linear regression analysis models that are processed using SPSS 23. The results of this study that Cost of Loanable Fund (COLF) has a negative effect on murabaha margins, Overhead Cost (OC) has a positive effect on murabaha margins, and Risk Factor (RF) has no effect on murabaha margins.
FAKTOR-FAKTOR YANG MEMENGARUHI PEMBIAYAAN BERMASALAH PADA BANK UMUM SYARIAH DI INDONESIA PUTRI, SILVIA; KUSUMANINGTIAS, ROHMAWATI
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
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This study aims to determine the effect of the quality of implementing GCG, size bank, distribution of murabahah financing, liquidity and profitability on non performing financing. The research sample is 10 Sharia Commercial Banks (BUS) registered at Bank Indonesia. This studies use multiple regression analysis. The result showed that the quality of implementing GCG in this study has a positive effect on non performing financing. However, size bank, distribution of murabahah financing, liquidity and profitability has no effect on non performing financing.
PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS PADA SEKTOR PERUSAHAAN JASA INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI DI BURSA EFEK INDONESIA PERIODE Damayanti, Novita Dwi; Kusumaningtias, Rohmawati
Jurnal Akuntansi AKUNESA Vol 8, No 3 (2020): AKUNESA (MEI 2020)
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This study aims to provide empirical evidence related to the effect of corporate governance mechanisms on financial distress in 2015-2017. The research sample consisted of 129 infrastructure, utilities and transportation companies. The data analysis technique used in this study is multiple regression analysis. Hypothesis test results indicate that the independent director and audit committee have a positive effect on financial distress. Meanwhile, institutional ownership, managerial ownership and independent commissioners have no effect on financial distress.
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