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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

Author-ID : 2486194

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Rasio Early Warning System dan Good Corporate Governance terhadap Tingkat Solvabilitas pada Asuransi Jiwa Syariah Julietta Fairuzar Awrasya; Rohmawati Kusumaningtias
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The purpose of this research is to determine the effect of early warning systems (EWS) and good corporate governance (GCG) on the level of solvency. The indicators that used to measure EWS are the ratio of the change in surplus, the ratio of claim expenses, the ratio of management fees, the ratio of liquidity and the ratio of premium growth. Meanwhile, the indicators used to measure GCG are the size of the board of commissioners, the size of the board of directors and the size of the sharia supervisory board (SSB). The indicator used to measure the level of solvency is risk based capital (RBC). This research uses a quantitative research method with purposive sampling technique, which produces a sample of 14 sharia life insurance companies (consisting of 70 data) listed in the Financial Services Authority for the 2015-2019 period. This research has results that show that the ratio of changes in surplus, the ratio of claim expense, the ratio of management costs, the ratio of premium growth, and the size of SSB have no influence on the level of solvency. Meanwhile, the liquidity ratio, the size of the board of commissioners and the size of the board of directors have an influence on the level of solvency.

Pengaruh Kualitas Layanan, Bagi Hasil, Dan Kepercayaan Terhadap Kepuasan Nasabah Bank Syariah Di Masa Pandemi Covid-19 Novita Sari; Rohmawati Kusumaningtias
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The purpose of this research is to determine the effect of servive quality, profit sharing, and customer trust in Islamic Bank customer during the Covid-19 pandemic. This research uses a population of Islamic Bank customers in the Surabaya City and the number of samples of the research is 100 respondents with the Non Probability Sampling methode and the technique used is Accidental Sampling. Data collection was carried out by distributing quetionnaires online. The data analysis technique used is multiple regression analysis and based on the result of the analysis it was found that service quality, proft sharing, and trust is a positive and significant impact on customer satisfaction in Islamic Banks customer during the Covid-19 pandemic

Model Penerapan Akad Transaksi Syariah Pada BUMDes Pengalangan Sejahtera Dalam Masyarakat Pluralisme Fira Kartika Ningtyas; Rohmawati Kusumaningtias
INVENTORY: JURNAL AKUNTANSI Vol 5, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v5i2.10652

This research aim to determine the implementation model of sharia transaction contracts based on Fatwan DSN MUI and SAK Syariah at BUMDes Pengalangan Sejahtera. This study explain the application of sharia transactions in a pluralistic society to find out the understanding and interest of the community become a customer of a village bank based on sharia principles. The method used in this research is descriptive qualitative method with secondary and primary data. Supporting data collection was carried out by field studies through interviews, observation and documentation. The results of this study indicate that the implementation of the contract on BUMDes transactions is not in accordance with the Fatwa of the MUI and SAK Syariah DSN, so the researchers provide results in the form of a sharia contract implementation model in accordance with the various types of financing products applied by village banks to BUMDes Pengalangan Sejahtera. In general, the non-conformity of SAK Syariah lies in the preparation of BUMDes financial statements where there is no difference between recognition, measurement, presentation and disclosure. Meanwhile, according to the MUI DSN Fatwa, the non-conformity lies in several applicable provisions.

ANALISIS IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE PADA PT BANK NEGARA INDONESIA (PER SERO) Tbk CABANG SURABAYA SELAMA PANDEMI COVID-19 Neilly Alfiatur Rohmah; Salvany Maulida Rahma Hafsah; Ambar Kusumaningsih; Rohmawati Kusumaningtias
JURNAL MANAJEMEN Vol 12 No 1 (2022): JURNAL MANAJEMEN VOL. 12 NO. 1 JUNI 2022
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v12i1.3082

The purpose of this research is to find out and analyze the implementation of the principles of Good Corporate Governance at PT Bank Negara Indonesia (Persero) Tbk Surabaya Branch during the Covid-19 pandemic. Descriptive qualitative research methods are used by using secondary data from financial reports, websites, journals, and other literacy sources. Based on the analysis carried out, it was found that the GCG applied to Bank BNI (Persero) has been implemented properly and in accordance with the principles of transparency, accountability, independence, responsibility, and fairness during the covid-19 pandemic.

Pengaruh Islamic Corporate Governance, Jumlah Modal Inti, dan Jumlah Kantor Pelayanan Terhadap Market Share Bank Umum Syariah Tahun 2016-2020 Yolandha Dewi Rosestino; Rohmawati Kusumaningtias
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.18023

This research aims to verify the influence of Islamic Corporate Governance (ICG), the amount of core capital, and the number of service offices on the market share of Islamic Commercial Banks (BUS) in Indonesia as measured by the total assets of Islamic Commercial Banks to the total assets of the national banking system. The population in this research is Islamic Commercial Banks registered at OJK in the 2016-2020 period. The sampling technique used the purposive sampling method with a selected sample of 13 Islamic Commercial Banks registered at OJK in the 2016-2020 period. This research is quantitative research with secondary data sources. The analytical technique chosen in this research is multiple linear regression analysis with IBM SPSS Statistics software version 25. The results show that partially, Islamic Corporate Governance and the amount of core capital had no influence on the market share of Islamic Commercial Banks. On the other hand, the number of service offices affects the market share of Islamic Commercial Banks. Meanwhile, simultaneously, Islamic Corporate Governance, the amount of core capital, and the number of service offices influence the market share of Islamic Commercial Banks in Indonesia.

Penyaluran Sembako Bagi Warga Terdampak Covid-19 Dalam Upaya Meningkatkan Kesejahteraan Hariyati Hariyati; Rohmawati Kusumaningtias; Made Dudy Satyawan; Lintang Venusita; Mariana Mariana
Abimanyu : Jornal of Community Engagement Vol 1 No 3 (2020): Special Issue Covid-19
Publisher : Universitas Negeri Surabaya

Awal tahun 2020, virus corono (Covid 19) mampu menggemparkan dunia. Dampak dari virus ini cukup signifikan, sehingga diklasifikasian dalam kasus pandemik. Upaya pencegahan penyebaran virus corona berupa kesadaran hidup sehat diri sendiri yang mendukung kebersihan lingkungan. Selain itu, kebijakan pemerintah dalam penerapan PSBB (Pembatasan Sosial Berskala Besar) cukup mampu mengurangi penyebaran Covid 19. Namun, PSBB juga menghentikan aktivitas ekonomi masyarakat, yang berakibat menurunkan pendapatan rumah tangga dan mempengaruhi kemampuan pemenuhan kebutuhan pokok keseharian. PKM ini bertujuan untuk membantu ketahanan pangan masyarakat terutama bagi yang kehilangan mata pencaharian akibat dampak dari Covid 19. Bentuk PKM ini adalah penyaluran sembako bagi para masyarakat terkena dampak Covid 19 yang didasarkan pada mapping yang sudah dibuat oleh Unesa Crisis Centre (UCC). Dalam kegiatan ini disediakan 225 paket sembako yang disalurkan kepada masyarakat terdampak Covid-19, dengan rinician 200 paket kepada masyarat dan 25 paket bagi mahasiswa/tendik non PNS.

Peningkatan Kompetensi Guru SMK Pada Mata Pelajaran Akuntansi Pemerintahan Cantika Sari Siregar; Loggar Bhilawa; Mariana Mariana; Rohmawati Kusumaningtias; Dian Anita Nuswantara
Abimanyu : Jornal of Community Engagement Vol 2 No 1 (2021): February 2021
Publisher : Universitas Negeri Surabaya

Pendidikan merupakan elemen kunci yang berperan untuk meningkatkan kualitas kehidupan bangsa. Dengan diterbitkannya Peraturan Direktur Jenderal Pendidikan Dasar dan Menengah Nomor 07/D.D5/KK/2018 tanggal 7 Juni 2018 tentang Struktur Kurikulum SMK dan MAK. Peraturan tersebut menyertakan mata pelajaran Akuntansi Pemerintahan dalam kurikulum standar SMK. Tujuan dari pengabdian ini adalah meningkatkan pengetahuan pendidik untuk memahami mata pelajaran Akuntansi Pemerintahan melalui pelatihan. Hasil setelah dilakukan pelatihan terdapat kenaikan yang signifikan yaitu 85%.

Pencegahan Penyebaran Covid-19 di Masa New Normal Dikalangan Mahasiswa yang Berprofesi Sebagai Driver Ojol Lintang Venusita; Rohmawati Kusumaningtias; Pujiono Pujiono; Redianto Putra
Abimanyu : Jornal of Community Engagement Vol 1 No 3 (2020): Special Issue Covid-19
Publisher : Universitas Negeri Surabaya

Awal tahun 2020, dunia dilanda dengan berbagai berita yang menggemparkan salah satunya adalah wabah flu dari virus corona. Virus ini juga sudah termasuk dalam kasus pandemik, kasus penyakit menular yang sudah menjangkit ke wilayah luas. Penyakit yang bersifat pandemik tidak hanya akan berimplikasi terhadap suatu individu, tetapi dapat mengganggu pilar-pilar sebuah negara, termasuk ekonomi. Pekerjaan sebagai ojek online sudah menjadi daya tarik tersendiri bagi berbagai lapisan masyarakat, khususnya masyarakat yang cenderung memiliki keterbatasan ekonomi ke bawah yang pendapatannya tidak pasti. Tujuan program pengabdian kepada masyarakat ini adalah membantu memberikan keringanan beban keluarga mahasiswa atau mahasiswa yang berprofesi sebagai driver ojek online agar tetap dapat beraktivitas pada kondisi new normal. Metode pemberian bantuan ini juga dimanfaatkan untuk menggali informasi mengenai efektivitas pembagian bantuan vitamin dan alat-alat yang dapat digunakan dalam beraktifitas pada kondisi new normal. Kata kunci: virus corona; new normal; ojek online.

Pelatihan Pengelolaan Keuangan Keluarga di Masa Pandemi Covid-19 Rediyanto Putra; Rohmawati Kusumaningtias; Lintang Venusita; Pujiono Pujiono; Rendra Syarief Hidayat
Abimanyu : Jornal of Community Engagement Vol 3 No 1 (2022): February 2022
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v3n1.p80-91

Tujuan dari dilakukannya kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pengetahuan mengenai pengelolaan keuangan keluarga di masa pandemi Covid-19 untuk menciptakan efektivitas dan efisiensi keuangan keluarga. Kegiatan pengabdian ini akan dilakukan pada ibu-ibu di RT 02 dan RT 04 RW 10 Desa Sumorame Kecamatan Candi Sidoarjo Jawa Timur. Secara umum, pelaksanaan kegiatan PkM ini telah berjalan dan diterima dengan baik. Hasil dari pelaksanaan PkM ini menunjukkan bahwa para peserta PkM mendapatkan tambahan pemahaman mengenai tata kelola keuangan keluarga di masa pandemi, hal ini didasarkan pada bukti nilai dari latihan soal yang menunjukkan bahwa rata-rata tingkat pemahaman materi dari para peserta pelatihan keuangan keluarga adalah sebesar 53%. Beberapa saran yang diajukan berdasarkan hasil pelaksanaan program pengabdian yaitu perlu untuk adanya penyesuaian jadwal dan metode pelaksanaan program pengabdian ketika dilakukan di masa pandemi COVID-19 atau masa-masa dengan tingkat ketidakpastian yang tinggi, tingkat koordinasi yang baik antar anggota pelaksanaan sangat dibutuhkan untuk tercapainya program, dan perlu adanya inovasi penyampaiaan materi agar audience tidak merasa bosan dan semakin semangat untuk menambah pengetahuan. Kegiatan ini diharapkan dapat menghasilkan beberapa luaran penting seperti 1 modul pengelolaan keuangan keluarga, 1 artikel jurnal pengabdian, 1 artikel media masa, dan 1 video pelaksanaan program.

Pengaruh Corporate Governance Dan Kinerja Lingkungan Terhadap Kinerja Perusahaan (Studi Pada Perusahaan Manufaktur Peserta Proper 2012-2018) Herbekti Riyandhono; Rohmawati Kusumaningtias
Jurnal Akuntansi Vol 10 No 1 (2021): AKUNESA (SEPTEMBER 2021)
Publisher : Universitas Negeri Surabaya

Money is the key of football. Football is not only a sport but has turned into an industry. All over Europe, many football clubs have implemented development strategies and made substantial investments to maximize their profits, one of them by listing on the capital market. In the capital market stock prices are very fluctuation. The purpose of this research is observe about the factors that affect stock prices of European football clubs for the period 2016 to 2019 by looking at the influence of financial performance consists of ROI (Return on Investmen), ROE ( Return of Equity), and DAR (Debt to Asset Ratio). Sampling technique using puposive sampling of 9 European football clubs that are active on the stock exchange. Data analysis techniques using multiple linier regression. The results showed that financial peformance of the football clubs affect the stock prices. From the result of the T-test concluded that partially Debt to Asset Ratio has a negative effect on the stock prices, while Return on Investmen and Return of Equity has no significant effect on stock prices. At the end of research the author concluded that the stock prices of a football club is not only determined by the financial performance of the club, but is also influenced by the achievements in the match and fanaticism of supporters

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

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