Articles
<![CDATA[PENGUKURAN KUALITAS PERBANKAN SYARIAH SEBAGAI UPAYA DALAM PENINGKATAN KESETIAAN NASABAH ]]>
<![CDATA[Hayu Wikan Kinasih]]>;
<![CDATA[Wikan Isthika]]>;
<![CDATA[Melati Oktafiyani]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.30659/jai.8.1.75-88
<![CDATA[The banking industri in Indonesia is growing rapidly nowadays. To support their operating system, the banking industriapplies dual-banking system. It is a system where banking serves two kinds of service to the society, that is conventional and sharia.The dual-banking system aim to give them an alternative choice of banking service so that it will increase the growth of financing in the national economic sector. The more customer of theIslamic bank, the more financing activity can be done. As a new comer in the banking industri, Islamic bank should compete with the incumbent of this industri, that is conventional bank. The important aspect to compete with the competitor is service quality. Furthermore, with the high satisfaction and trust of customers on the service of the Islamic bank, the more they will recommend to the society for having a transaction in Islamic bank so that it will help the growth of Islamic banks. This study learns about the customer’s assessment of the service quality of Islamic banks in Indonesia. Data were obtained randomly using a questionnaire instrument that adopted from the research of Siddiqi and Amin. The result of this research that analyzed using an ordinary least square model (OLS) shows that the variable of service quality and customer satisfaction significantly effect on customer loyalty of Islamic banks.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE: INTELLECTUAL CAPITAL SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Melati Oktafiyani]]>;
<![CDATA[Kartika Hendra Titisari]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v8i1.22
<![CDATA[Corporate Social Responsibility Practice, intellectual capital and corporate financial performance are the main issues of the research. The aims of the current research are to prove the effect of Corporate Social Responsibility Practice on Corporate Financial Performance with IC as a mediating variable. All companies listed in Indonesian Stock Exchange, from 2012-2014 are the population of the research. The total of research samples are 21 companies with 63 annual reports conducted by using purposive sampling method. Data analysis used is warpPLS version 4.0 with direct effect models and indirect effect models. The research findings indicated that Corporate Social Responsibility Practice positively and significantly affected to Intellectual Capital, Corporate Social Responsibility Practice positively and significantly affected to Corporate Financial Performance, Intellectual Capital positively and significantly affected to Corporate Financial Performance and Intellectual Capital mediated the effect of Corporate Social Responsibility Practice to Corporate Financial Performance. The practical implication of the research is to give suggestions to all companies about the role of Corporate Social Responsibility Practice and intellectual capital to increase Corporate Financial Performance. It can be used to companies to increase the Corporate Financial Performance.]]>
<![CDATA[Pengaruh Kepemilikan Keluarga Terhadap Kinerja Keuangan Perusahaan: Efek Moderasi dari Keterlibatan Keluarga ]]>
<![CDATA[Melati Oktafiyani]]>;
<![CDATA[Jesica Viranco Intan Miranda]]>;
<![CDATA[Nila Tristiarini]]>;
<![CDATA[St. Dwiarso Utomo]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36733/juara.v11i2.2832
<![CDATA[This study aims to analyze the moderating role of family involvement on the effect between family ownership on financial performance while taking into consideration the characteristic of the company (size). Using time series dataset, this study covers a sample of 32 public companies (288 company-years) listed on the Indonesian Stock Exchange (IDX) over the period 2010-2018. The family business category is defined as FPEC-Scale (Power Dimensions). The finding shows that family ownership positively affects the financial performance. In addition, the other findings indicate that the more the family is involved in the management and corporate governance, the more financial performance appears to be sustained over the long term. On the other hand, the relationship of family ownership and financial performance is moderated by family involvement. It emphasizes the importance of holding CEO positions in the family business by family members, in particular founders, in order to achieve better financial performance.]]>
<![CDATA[Coal Mining Sub-Sectors in Taxation: An Overview of Characteristic Factors ]]>
<![CDATA[Cahya Bagus Permana]]>;
<![CDATA[Melati Oktafiyani]]>
<![CDATA[ Jurnal Penelitian Ekonomi dan Bisnis Vol 7, No 1 (2022): Jurnal Penelitian Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33633/jpeb.v7i1.4601
<![CDATA[Tax Avoidance is a legal effort made by companies to minimize the payment of their business tax obligations to the tax authorities by taking advantage of existing tax regulation loopholes or those that have not been regulated in statutory regulations. Even if this action is legal, the government does not want it because it is unable to optimize tax revenues. Moreover, the company will benefit from tax avoidance whenever possible. This study aims to determine whether firms’ characteristics variables influence tax avoidance. This study covers a population of 25 coal mining companies listed on the Indonesia Stock Exchange from 2014 to 2019. Using a purposive sampling technique, eight coal mining companies were selected as part of this study. The study uses SPSS data processing tools, and the data is analysed by multiple linear regression analysis. The findings showed that the firm characteristics represented by the variables of size, leverage, age, and sales growth did not affect tax avoidance, while the profitability variable affected tax avoidance. The results indicate that the variability of firm characteristics may explain the Tax Avoidance of 18.9%, while the remaining 81.1% can be explained by other variables. Keywords:sizeprofitabilityleveragesales growthtax avoidance]]>
<![CDATA[PERUSAHAAN KELUARGA DI INDONESIA: MANAGERIAL RENT EXTRACTION AND FIRM PERFORMANCE ]]>
<![CDATA[Melati Oktafiyani]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Jurnal Penelitian Ekonomi dan Bisnis Vol 3, No 1 (2018): Jurnal Penelitian Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33633/jpeb.v3i1.2288
<![CDATA[Otoritas pendapatan di seluruh dunia terus menunjukkan minat yang kuat pada perusahaan-perusahaan yang terdaftar di bursa efek karena kompleksitas operasi mereka dan kecenderungan mereka untuk muncul dengan mekanisme penghindaran pajak yang rumit. Penghindaran pajak dapat dimotivasi oleh sejumlah faktor tetapi konsekuensi dari tindakan tersebut dapat menjadi positif atau negatif. Oleh karena itu, penelitian ini didorong oleh pentingnya untuk tidak hanya memahami strategi penghindaran pajak tetapi juga untuk menghubungkan penghindaran pajak sebagai bagian dari managerial rent extraction dengan kinerja keuangan perusahaan. Indonesia adalah negara yang menjadi fokus pada penelitian karena memiliki kepemilikan konsentrasi dari perusahaan-perusahaan tersebut adalah keluarga. FPEC-Scale dengan dimensi Power digunakan untuk memperoleh sampel perusahaan keluarga dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2010 – 2014. Hasil penelitian dengan teknik Ordinary LeastSquaremenggunakan Warppls versi 5.0 menunjukkan bahwa ada pengaruh negatif yang signifikan antara managerial rent extraction (keagresifan pajak) terhadap kinerja keuangan perusahaan.Selanjutnya, Ukuran perusahaan memiliki kontribusi positif terhadap profitabilitas perusahaan, rasio Leverage memiliki dampak negatif terhadap kinerja keuangan perusahaan.Kata Kunci: Managerial Rent Extraction; Agresivitas Pajak; Kinerja Keuangan; Perusahaan Keluarga; Indonesia]]>
<![CDATA[KETERKAITAN ANTARA CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA : SEBUAH PERSPEKTIF TEORI AGENCY ]]>
<![CDATA[Hayu Wikan Kinasih]]>;
<![CDATA[Melati Oktafiyani]]>;
<![CDATA[Lenni Yovita]]>
<![CDATA[ Jurnal Penelitian Ekonomi dan Bisnis Vol 3, No 2 (2018): Jurnal Penelitian Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro Semarang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33633/jpeb.v3i2.2303
<![CDATA[Studi ini bertujuan menguji pengaruh Corporate Social Responsibility (CSR) dengan indikator indeks Global Reporting Initiative (GRI) G4 terhadap manajemen laba dengan proksi discretionary accruals; variabel kontrol leverage, size dan ROA. Sampel yang digunakan sebanyak 23 perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia pada kurun waktu 2011 – 2015. Berdasarkan hasil pengujian regresi linier berganda menunjukkan bahwa tidak terdapat pengaruh antara CSR dengan manajemen laba, begitu juga dengan leverage dan size. Sedangkan variabel ROA menunjukkan adanya pengaruh signifikan terhadap manajemen laba.Kata Kunci : Corporate Social Responsibility; Manajemen Laba; Discretionary Accruals; Leverage; Size; ROA]]>
<![CDATA[Video Animasi 2D sebagai Salah Satu Media Pembelajaran Huruf Hijaiyah dan Bahasa Arab pada TPQ Al Huda Wonodri Semarang ]]>
<![CDATA[Bella Kartika Sari]]>;
<![CDATA[Atika Farhana Herdajanti]]>;
<![CDATA[Rafita Yulianing Puspiyanti]]>;
<![CDATA[Dzauqy Shifa]]>;
<![CDATA[Muhammad Khusni Muzzamil]]>;
<![CDATA[Melati Oktafiyani]]>
<![CDATA[ Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol 2 No 2 (2021): Agustus ]]>
Publisher : <![CDATA[LPPM Universitas KH. A. Wahab Hasbullah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Education in the religious sciences, in particular the Hijaiyah letters, is essential as a readiness to be understood by humans as the basis of life to face life in the future. The difficulty encountered is quite reasonable as the Quran uses Arabic. Learning with the Quranic system usually takes place over relatively long or even years. It is neither effective nor efficient as far as teaching and learning are concerned. As a result, with the presence of new learning media through the use of computer technology, it is expected that they will be transformed into appealing learning for children. Therefore, the authors made interactive animation videos of hijiayah letter recognition, Arabic language in daily life, writing in Arabic, and calligraphy. Those interactive animation videos for kindergarten, elementary, and junior high school-age children at TPQ Al Huda Wonodri is beneficial in the teaching and learning process to be more fun and effective so that students are no longer bored in learning and attract students to understand better how to read hijaiyah letters well and correctly.]]>
<![CDATA[Pelatihan Pengelolaan Keuangan Rumah Tangga Mikro Pada Ibu-Ibu PKK Dengan Metode “COPLO” ]]>
<![CDATA[Hendri Hermawan Adinugraha]]>;
<![CDATA[Nafilah Nafilah]]>;
<![CDATA[Ferida Rahmawati]]>;
<![CDATA[Mila Sartika]]>;
<![CDATA[Wikan Isthika]]>;
<![CDATA[Hayu Wikan Kinasih]]>;
<![CDATA[Melati Oktafiyani]]>
<![CDATA[ Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol 3 No 1 (2022): April ]]>
Publisher : <![CDATA[LPPM Universitas KH. A. Wahab Hasbullah ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32764/abdimas_ekon.v3i1.2340
<![CDATA[The training program for micro-household financial management for peer-to-peer women using the “COPLO” method aims to provide explanations to PKK mothers about the urgency of planning and managing micro household finances, providing explanations to PKK mothers about the allocation of posts micro household finances that must be spent every month, starting from various sources of income to expenditure items, and providing training on the COPLO (Commitment to Envelope) method to make it easier for PKK mothers in managing micro household financial conditions every month . The results show that this program is very relevant to the conditions of partner needs in the field and can be implemented according to the planned event rundown. Based on the results of the evaluation of 30 participants who have participated in this activity, it can be concluded that there were 20 pre-activity people (66.67%) PKK RT. 05/06 women did not carry out directional financial management, and did not make an allocation of expenditure items each month. 90% of participants did not know about the COPLO (Commitment to Envelope) method related to household financial management. After the activity, the training participants began to understand the importance and benefits of allocating monthly expenditure items using the COPLO method, and participants began to try to apply the COPLO method for household financial management.]]>
<![CDATA[PENINGKATAN TRANSAPARANSI KEUANGAN PADA USAHA MIKRO, KECIL DAN MENENGAH (UMKM) KELURAHAN JOMBLANG, KECAMATAN CANDISARI, SEMARANG MELALUI PEMANFAATAN TEKNOLOGI INFORMASI ]]>
<![CDATA[Hayu Wikan Kinasih]]>;
<![CDATA[Melati Oktafiyani]]>;
<![CDATA[Hermawan Triono]]>;
<![CDATA[Bambang Minarso]]>;
<![CDATA[Agung Prajanto]]>
<![CDATA[ E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 3: September 2022 ]]>
Publisher : <![CDATA[LP2M STP Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47492/eamal.v2i3.2009
<![CDATA[Micro, Small and Medium Enterprises (MSMEs) are business units that have a major contribution to the economy. Issues that often occur in MSMEs are related to the business sustainability of MSMEs. One of the reasons for this business sustainability is the financial condition of MSMEs. The problem that often occurs in MSMEs is the lack of ability and knowledge of MSME to manage their finances. Similar to what happened to MSMEs in Jomblang Village, Candisari District, MSME rarely recorded their transactions, resulting in loss of control in business activities, which affected business continuity. Community partnership activities carried out at the Jomblang MSMEs aim to increase the knowledge and ability of MSME actors in managing their businesses, especially in terms of finance. The implementation of the activity begins with survey activities, socialization, providing training, and continues with evaluation activities. The implementation of the results of the activities carried out is a web-based financial system application, which is expected to help facilitate MSME in carrying out their financial recording.]]>
<![CDATA[PERAN GOOD CORPORATE GOVERNANCE DALAM MENINGKATKAN KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2017-2019 ]]>
<![CDATA[Ichmahtul Hidayah]]>;
<![CDATA[Melati Oktafiyani]]>
<![CDATA[ JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56696/jaka.v4i1.8288
<![CDATA[Financial performance is often associated with the level of achievement of company profits. Profit is used as a measure of the extent to which a company can implement the company's strategy which is used as a basis for analysis by investors in making decisions. The existence of a performance appraisal assists companies in developing corporate strategies to maximize performance and achieve company targets in increasing returns for shareholders. Therefore, this study aims to empirically examine the determinants of financial performance in terms of good corporate governance through managerial ownership, institutional ownership, independent commissioners and audit committees. Based on the purposive sampling method, this research has 17 mining companies listed on the IDX in 2017-2019. SPSS version 20 is a tool used for data processing to then be analyzed using multiple linear regression analysis. The findings of this study indicate that managerial ownership variables affect financial performance, while institutional ownership, independent board of commissioners and audit committee variables do not affect financial performance.]]>
