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<![CDATA[PENGARUH RETURN ON ASSET, DIVIDEND PAYOUT RATIO, DAN EARNING PER SHARE TERHADAP HARGA SAHAM SYARIAH PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2014-2016 ]]>
<![CDATA[Khusnah, Hidayatul]]>;
<![CDATA[Anshori, Mohammad Yusak]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 1 (2018): AUGUST ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/amj.v2i1.67
<![CDATA[This study aims to investigate the effect of return on assets (ROA), dividend payout ratio (DPR) and earning per share (EPS) on sharia stock price registered in Jakarta Islamic Index (JII) period 2014-2016. The hypothesis in this study was tested using multiple regression analysis with SPSS software. The results of this study there are several findings. The first finding is, return on asset (ROA) has a positive effect on sharia stock price, which shows that the greater the ROA of the company, the profit generated by company to be larger. This will increase the attractiveness of the company is increasingly in demand by investors and the impact on rising stock prices. The next finding is dividend payout ratio (DPR) has no effect on stock price, which means dividend distribu-tion does not guarantee that the company get a big profit, sometimes the company thinks the profit earned better to invest in projects that have good prospects that can increase the company’s profit, certainly with the approval of the shareholders. The last finding in this research is earning per share (EPS) has a positive effect on sharia stock price, which means that the higher EPS shows the company’s net profit is ready to be distributed to all shareholders of the company and investors will think the company is able to earn profits for the future so that many investors are willing to invest in the company until stock prices rise.]]>
<![CDATA[PENGARUH SISTEM PENGUKURAN KINERJA KOMPREHENSIF DAN PEMBERDAYAAN PSIKOLOGIS TERHADAP KOMITMEN ORGANISASI ]]>
<![CDATA[Khusnah, Hidayatul]]>;
<![CDATA[Putra, Riyan Sisiawan]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Maret ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/amj.v1i2.80
<![CDATA[A comprehensive performance measurement system is part of the management control function. Overall activities undertaken by employees in strategic planning, budgeting, implementation, and performance evaluation are influenced by the management. This study aims to examine the effect of a comprehensive performance measurement system on psychological empowerment and organizational commitment, as well as the effect of psychological empowerment on organizational commitment at Unusa. Hypothesis testing in this study using Structural Equation Modeling - Partial Least Square (SEM-PLS) with WarpPLS 3.0 software. The results of this study indicate that a comprehensive performance measurement system positively affects the psychological empowerment and organizational commitment. The latest findings of psychological empowerment have a positive effect on organizational commitment.]]>
<![CDATA[PELATIHAN PENENTUAN HARGA POKOK PRODUKSI UNTUK MENCAPAI BEP OPTIMAL PADA UKM DI KECAMATAN WONOKROMO SURABAYA ]]>
<![CDATA[Khusnah, Hidayatul]]>;
<![CDATA[Anugraini, Mardiyah]]>
<![CDATA[ JURNAL PENGEMBANGAN KOMUNITAS Vol 2 No 1 (2018): August ]]>
Publisher : <![CDATA[JURNAL PENGEMBANGAN KOMUNITAS ]]>
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<![CDATA[Kegiatan pengabdian pada masyarakat ini dilakukan untuk meningkatkan perbaikan taraf hidup dan kesejahteraan jangka panjang masyarakat Kecamatan Wonokromo Surabaya. kegiatan ini dapat menambah wawasan bagi Kecamatan Wonokromo Surabaya dalam hal perencanaan dan pengelolaan keuangan UKM, sehingga dapat membantu meningkat antaraf hidup yang lebih baik. Kegiatan pengabdian pada masyarakat ini,secara garis besar diharapkan dapat meningkatkan wawasan, peningkatan pengetahuan dan pemahamanan Ibu-ibu PKK mengenai laporan keuangan UKM dan perannya dalam menjaga arus kas keuangan UKM.Untuk itu pembiayaan pendikan personal sangat diperlukan agar masyarakat memperoleh layanan yang lebih bermutu dengan sosialisasi dan dalam pengelolaan keuangan ini diharapkan pemahaman, pengetahuan dan kesadaran setiap pemilik UKM dapat meningkat. Kemudian untuk melihat perubahan pola laporan keuangan ukm maka setelah selesai pelaksanaan intervensi sosialisasi pengabdian masyarakat, langkah akhir adalah melakukan evaluasi. Evaluasi dirancang dengan membandingkan kondisi pengetahuan dan kesadaran awal sebelum intervensi sosialisasi dengan peningkatan pengetahuan dan kesadaran setelah pelaksanaan intervensi. Pemotretan pengetahuan dan kesadaran perangkat dan guru tentang laporan keuangan lembaga pendidikan, dengan menggunakan kuesioner individu yang berupa pretest dan post test. Peningkatan taraf pengetahuan merupakan salah satu indikator efektifnya sosialisasi/penyuluhan yang dilakukan Peningkatan pengetahuan yang terjadi setelah sosialisasi membuktikan bahwa kegiatan sosialisasi terkait permasalahan pengelola keuangan kepada masyarakat kecamatan Wonokromo Surabaya berpengaruh terhadap peningkatan pemahaman dan wawasan masyarakat yang merupakan peningkatan mutu masyarakat itu sendiri, tentang pentingnya mencari dana dan peningkatan kesadaran dalam mengelola dan pembuatan laporan keuangan yang benar. Hal ini terlihat jelas pada hasil pengolahan data yang dilakukan yang menunjukkan adanya perbedaan rata-rata setelah sosialisasi dibandingkan sebelum sosialisasi bernilai positif, berarti nilai para warga masyarakat setelah sosialisasi lebih tinggi dibandingkan sebelum mengikuti sosialisasi sehingga dapat dikatakan bahwa sosialisasi yang dilakukan dinilai efektif untuk meningkatkan pemahaman dan wawasan masyarakat, tentang pentingnya pengelolaan keuangan keluarga untuk peningkatan mutu kualitas masyarakat.]]>
<![CDATA[PERENCANAAN KEUANGAN PRIBADI UNTUK REMAJA ]]>
<![CDATA[Muttaqiin, Ninnasi]]>;
<![CDATA[Agustina, Heni]]>;
<![CDATA[Khusnah, Hidayatul]]>
<![CDATA[ JURNAL PENGEMBANGAN KOMUNITAS Vol 2 No 1 (2018): August ]]>
Publisher : <![CDATA[JURNAL PENGEMBANGAN KOMUNITAS ]]>
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<![CDATA[Manajemen keuangan merupakan salah satu fokus pembelajaran yang sangat penting untuk diketahui saat ini. Lingkupmanajemen keuangan tidak hanya harus diterapkan dalam proses menjalankan perusahaan seperti anggapan masyarakat luas, namun jauh lebih penting daripada itu adalah penerapananya sejak lingkungan terkecil yaitu manajemen keuangan pribadi. Pengaturan keuangan pribadi yang benar sesuai standar keuangan dapat membantumeningkatkan kesejahteraan pribadi sehingga meminimalisir kerugian finansial pribadi yang mungkin akan terjadiseperti kesusahan perekonomian dan menumpuknya hutang. Penerapananya juga sangat perlu dilakukan secara sadarsedari dini yaitu sejak remaja. Manajemen keuangan pribadi yang terbiasa dilakukan sedari remaja akan meningkatkankesejahteraan dan kesadaran keuangan hingga usia senja. Perkembangan kewirausahaan juga turut mendukungpentingnya remaja dan mahasiswa untuk memahami ilmu tentang manajemen keuangan agar memudahkan merekadalam proses penataan keuangan usaha kreatif yang dirintis sedari muda.]]>
<![CDATA[Pengaruh Perceived Organizational Support (POS) dan Role Stress terhadap Job Outcome pada Akuntan Manajemen di Perusahaan-Perusahaan di Kota Surabaya ]]>
<![CDATA[Khusnah, Hidayatul]]>
<![CDATA[ Jurnal Bisnis dan Keuangan Vol 2 No 1 (2017): March ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/bfj.v2i1.466
<![CDATA[Organizational support to employees is an important because can mitigate the negative effects of role stress. The negative effects of the role stress among which reduce job satisfaction, job performance and high turnover intention. Employees who feel themselves noticed by the company will be comfortable in the work so that the performance becomes better. The aim of this study is to investigate the effect of perceived organizational support (POS) to the role stress (role ambiguity, role conflict and role overload) and job outcomes (job satisfaction, job performance and turnover intention). In addition, this study also want investigates the influence of role stress (role ambiguity, role conflictand role overload) to job outcomes (job satisfaction, job performance and turnover intention). This study used a sample of management accountants and staff managementaccountants at companies in the Surabaya. The number of samples in this study were 111 respondents. Testing the hypothesis in this study using Structural Equation Modeling (SEM) with an alternative method of Partial Least Square (PLS) using software WarpPLS 3.0. Results of this study found the negative influence of perceived organizational support(POS) to the role ambiguity and role conflict but did not find the effect of POS on role overload. Other findings in this study is the role ambiguity and role conflict negative effect on job satisfaction, job performance and a positive effect on turnover intention. But different things found on role overload to job satisfaction, job performance, and turnover intention which did not reveal any influence.]]>
<![CDATA[PENGARUH RETURN ON ASSET, DIVIDEND PAYOUT RATIO, DAN EARNING PER SHARE TERHADAP HARGA SAHAM SYARIAH PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2014-2016 ]]>
<![CDATA[Hidayatul Khusnah]]>;
<![CDATA[Mohammad Yusak Anshori]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 1 (2018): Accounting and Management Journal ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/amj.v2i1.67
<![CDATA[This study aims to investigate the effect of return on assets (ROA), dividend payout ratio (DPR) and earning per share (EPS) on sharia stock price registered in Jakarta Islamic Index (JII) period 2014-2016. The hypothesis in this study was tested using multiple regression analysis with SPSS software. The results of this study there are several findings. The first finding is, return on asset (ROA) has a positive effect on sharia stock price, which shows that the greater the ROA of the company, the profit generated by company to be larger. This will increase the attractiveness of the company is increasingly in demand by investors and the impact on rising stock prices. The next finding is dividend payout ratio (DPR) has no effect on stock price, which means dividend distribu-tion does not guarantee that the company get a big profit, sometimes the company thinks the profit earned better to invest in projects that have good prospects that can increase the company’s profit, certainly with the approval of the shareholders. The last finding in this research is earning per share (EPS) has a positive effect on sharia stock price, which means that the higher EPS shows the company’s net profit is ready to be distributed to all shareholders of the company and investors will think the company is able to earn profits for the future so that many investors are willing to invest in the company until stock prices rise.]]>
<![CDATA[PENGARUH SISTEM PENGUKURAN KINERJA KOMPREHENSIF DAN PEMBERDAYAAN PSIKOLOGIS TERHADAP KOMITMEN ORGANISASI ]]>
<![CDATA[Hidayatul Khusnah]]>;
<![CDATA[Riyan Sisiawan Putra]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Accounting and Management Journal ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/amj.v1i2.80
<![CDATA[A comprehensive performance measurement system is part of the management control function. Overall activities undertaken by employees in strategic planning, budgeting, implementation, and performance evaluation are influenced by the management. This study aims to examine the effect of a comprehensive performance measurement system on psychological empowerment and organizational commitment, as well as the effect of psychological empowerment on organizational commitment at Unusa. Hypothesis testing in this study using Structural Equation Modeling - Partial Least Square (SEM-PLS) with WarpPLS 3.0 software. The results of this study indicate that a comprehensive performance measurement system positively affects the psychological empowerment and organizational commitment. The latest findings of psychological empowerment have a positive effect on organizational commitment.]]>
<![CDATA[ANALISIS DAMPAK UKURAN PERUSAHAAN, OPINI AUDIT, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2010–2016 ]]>
<![CDATA[Yusi Nur Irmalia]]>;
<![CDATA[Hidayatul Khusnah]]>;
<![CDATA[Endah Tri Wahyuningtyas]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): Accounting and Management Journal ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/amj.v2i2.884
<![CDATA[The purpose of this study was to analyze the firm size, audit opinion, and reputation of public accountant on audit delay. The data used in this research was secondary data, taken from the annual report 2010 to 2016 of mining companies listed at the Indonesia Stock Exchange. The samples consist of 133 firms from 2010 through 2016 and still listed. The analysis tools to test hypothesis are logistic regression analysis by using SPSS 20 with the degree of significance at 0.05. The empirical result of the study show that the firm size, audit opinion, and reputation of public accountant simultaneously have a positive influence on audit delay. The firm size has no positive effect on audit delay. While audit opinion, and reputation of public accountant have a positive influence on audit delay]]>
<![CDATA[DAMPAK MEDIASI MORAL REASONING PADA PENGARUH ORGANIZATIONAL ETHICAL CULTURE TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI ]]>
<![CDATA[Hidayatul Khusnah]]>;
<![CDATA[Heni Agustina]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN Vol 3 No 2 (2019): Accounting and Management Journal ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/amj.v3i2.1403
<![CDATA[The purpose of this study is to investigate the mediating effect of moral reasoning on the influence of organizational ethical culture on the tendency of accounting fraud. This research was conducted at manufacturing companies listed in the guide book PT. SEER. The sample in this study is the financial manager or accounting manager. The number of samples in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. The hypothesis in this study was tested using Structural Equation Modeling (SEM) with an alternative method of Partial Least Square (PLS) using WarpPLS 5.0 software. The results of this study indicate that organizational ethical culture has a positive effect on moral reasoning and the tendency of accounting fraud. The next finding is moral reasoning has a positive effect on the tendency of accounting fraud.]]>
<![CDATA[PENGARUH KONFLIK PERAN GANDA (WORK FAMILY CONFLICT) AMBIGUITAS PERAN DAN STRES KERJA TERHADAP KINERJA STAF KARYAWATI (Studi pada Universitas Nahdlatul Ulama Surabaya) ]]>
<![CDATA[Riyan Sisiawan Putra Riyan]]>;
<![CDATA[Firda Nur Aziza]]>;
<![CDATA[Hidayatul Khusnah]]>;
<![CDATA[Tri Utami]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal ]]>
Publisher : <![CDATA[UNUSA Press ]]>
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DOI: 10.33086/amj.v5i2.2500
<![CDATA[This study deals with how the influence of dual role conflict, role ambiguity and job stress on the performance of female employees at Nahdlatul Ulama University Surabaya. The purpose of this study was to determine the effect of multiple role conflict, role ambiguity and job stress on employee performance. Respondents in this study were 82 employees of Naahdlatul Ulama University Surabaya. The data collection method used is using a questionnaire. This study uses dual role conflict as an independent variable, role ambiguity as an independent variable, job stress as an independent variable and employee staff performance as the dependent variable. The sampling technique used in this research is probability sampling method. The analysis used is the classical assumption test, validation test, reliability test, multiple linear regression analysis, hypothesis testing, coefficient of determination. This study shows that there is a significant effect of dual role conflict on the performance of female employees and, a significant effect of role ambiguity on the performance of female employees and, a significant effect of job stress on the performance of female employees.]]>
