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All Journal AKUNTABILITAS ACCRUALS (Accounting Research Journal of Sutaatmadja) EkBis: Jurnal Ekonomi dan Bisnis Kumawula: Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Accounting and Finance Research AL-ARBAH: Journal of Islamic Finance and Banking Media Riset Akuntansi Auditing & Informasi Journal of Accounting Inquiry Jurnal Keuangan dan Perbankan Syariah
Senjani, Yayu Putri
UIN Sunan Kalijaga Yogyakarta
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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 1 
Information Content Hypotesis Pada Saham Terindeks JII Yayu Putri Senjani; Randi Irawan Wibantoro
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (582.834 KB) | DOI: 10.15408/akt.v11i2.8790

Abstract

This research aims to test Information Content Hypothesis of Jakarta Islamic Index (JII) for stock prices. Two Independent Samples T-Test is used to test the difference of 195 stock prices in 39 companies entering and leaving the 5 JII lists during 2015-2017. The result is that there are differences of stock prices when company is listed compared to the stock prices when the company is taken out in the JII list. The companies have higher stock prices when it entered than when it is excluded in JII. 
ANALISIS IMPLEMENTASI REMUNERASI BLU (STUDI KASUS PADA UIN SUNAN KALIJAGA YOGYAKARTA) Yayu Putri Senjani
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2017.1.1.993

Abstract

AbstrakTujuan penelitian ini adalah untuk mengetahui dan menganalisis sistem remunerasi yang telah diimplementasikan di UIN Sunan Kalijaga Yogyakarta. Populasi dalam penelitian ini adalah dosen dan pegawai di lingkungan UIN Sunan Kalijaga Yogyakarta. Jumlah sampel penelitian sebanyak 57 orang yang merepresentasikan setiap jabatan. Teknik penarikan sampel menggunakan stratified random sampling. Metode analisis yang digunakan adalah analisis deskriptif. Hasil penelitian menunjukkan bahwa sistem remunerasi BLU UIN Sunan Kalijaga Yogyakarta cukup baik. Hal ini ditunjukkan dengan skor rata-rata persepsi responden atas instrumen yang ditanyakan sebesar 3,30. Variabel yang dominan disetujui oleh responden adalah tentang sistem penilaian kinerja dengan skor rata-rata sebesar 3,63. Variabel lainnya adalah Sistem Penetapan Grading (3,07), Penetapan Tarif (3,05), Pelaporan Kinerja (3,45), dan Penghargaan (3,29).  AbstractThe purposes of this research is to investigate and analyze remuneration system which have been implemented in UIN Sunan Kalijaga Yogyakarta. The population taken in this study are lecturers and employees of UIN Sunan Kalijaga Yogyakarta. The sample of study are 57 people who representated each position. The sampling technique used in the study is stratified random sampling. Analytical Metode used is descriptif analyze. The result is remuneration system in BLU UIN Sunan Kalijaga Yogyakarta is good enough. This is demonstrated by the average score of respondents' perception on the instrument in question amounted to 3.30. The dominant variable is approved by the respondents is about the performance appraisal system with an average score of 3.63. Other variables are Determination System Grading (3.07), Determination of Rates (3.05), Performance Reporting (3.45), and Reward System (3.29)  Kata Kunci: Remunerasi, BLU (Badan Layanan Umum), Perguruan Tinggi, Kinerja
MSMEs Competitiveness and Potential Capital Improvement Through Improving The Financial Statement Quality Yayu Putri Senjani
EkBis: Jurnal Ekonomi dan Bisnis Vol 3, No 2 (2019): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2019.3.2.1205

Abstract

The development of MSMEs started to contribute to the country's economy requires an increase in resources. The resources consist of human resources and assets in the form of funds. There are two options for adding funds, namely through loans and issuing shares. This study aimed to analyze the competitiveness of MSMEs in relation to the Capital Improvement Potential through Quality Improvement of Financial Statements. This research is a quantitative descriptive study. Data is distributed using a questionnaire aimed at Investors with the Convenience Random Sampling method and conducting a related literature review. Simple statistical data processing using Ms. Excel. The results showed that MSMEs have the opportunity to obtain capital from investors. MSMEs capital improvement opportunities can be achieved by improving the quality of financial reporting. Capital obtained from MSMEs can improve the competitiveness of MSMEs
PERAN SISTEM MANAJEMEN PADA BUMDES DALAM PENINGKATAN PENDAPATAN ASLI DESA Yayu Putri Senjani
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 1 (2019): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v2i1.23698

Abstract

Penelitian ini bertujuan untuk menganalisis strategi peningkatan Pendapatan Asli Desa (PADes) melalui pengelolaan Badan Usaha Milik Desa (BUMDes). Sampel penelitian adalah pihak terkait dalam BUMdes Ngudi Mulyo dan warga Desa Kerten, Klaten, Jawa Tengah. Penelitian ini merupakan penelitan deskriptif kualitatif dan berbasis pengabdian kepada masyarakat. Hasil menunjukkan bahwa pengelolaan BUMDes masih sederhana namun telah memiliki rencana untuk perbaikan manajemen ke depan. Peran BUMDes untuk meningkatkan Pendapatan Asli Desa belum terlihat dikarenakan beberapa sistem manajemen yang belum memadai sehingga belum dapat diperhitungkan secara jelas besaran kontribusi BUMdes dalam PADes. Strategi yang ditawarkan peneliti adalah pengelolaan BUMDes dengan 5 sistem manajemen yang diperbaharui yaitu sistem manajemen keuangan, pemasaran, produksi, distribusi dan sumber daya manusia.
Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies Rikyan Ulil Istifadah; Yayu Putri Senjani
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.4712

Abstract

Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating variable.Method - The study was conducted by survey method. The samples are amil zakat in Yogyakarta. Data analysis in this study applied multiple linear regression analysis with IBM SPSS version 22. The instruments were adopted from previous research.Result - The results of data analysis in this study show that there are positive influences between elements of diamond fraud (pressure, opportunity, rationalization, capability) on the fraud tendency (assets misappropriation) but personal ethics do not influence the fraud tendency. While the understanding of religiosity is able to moderate elements of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics.Implication - Future research can expand the object of research in several other provinces. In addition, fraud theory used is Fraud Diamond Theory. Whereas now there has been an increase in the cause of fraud, which is arrogance and evolved into Fraud Pentagon Theory, so that the next arrogance variable can be added as an independent variable.Originality - This reseacrh is still using samples in one province, and Amil Zakat sample was chosen as a sample because based on data submitted by BAZNAS.
THE EFFECT OF WORKPLACE SPIRITUALITY ON AUDIT QUALITY WITH JOB SATISFACTION, AND ORGANIZATIONAL COMMITMENT AS A MEDIATION VARIABLE Muhamad Fuji Hakiki; Yayu Putri Senjani
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 01 (2022): Accruals Edisi Maret 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i01.880

Abstract

This study aims to analyze the effect of workplace spirituality on audit quality with job satisfaction and organizational commitment as mediation. The sampling technique used purposive sampling using non-experimental primary data (questionnaire). This study uses a multivariate analysis tool with 2 methods, namely the first generation technique and the second generation technique. The results showed that (1) workplace spirituality had a positive and significant effect on audit quality through job satisfaction, (2) workplace spirituality had a positive and significant effect on audit quality through organizational commitment not proven
The Role Of Intellectual Capital In Modernizing The Influence Of Good Corporate Governance And Sharia Compliance Of Sharia Banks Iva Nur Azizah; Yayu Putri Senjani
AL-ARBAH: Journal of Islamic Finance and Banking Vol 1, No 1 (2019)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2019.1.1.4156

Abstract

Purpose - Improved financial performance of Islamic banks can be done by improving the system of corporate governance and sharia compliance. In addition to a good corporate governance system and sharia compliance, other factors such as intellectual capital in sharia banks can also improve financial performance. The purpose of this study was to determine the role of intellectual capital in moderating the effect of good corporate governance and sharia compliance on financial performance of sharia banks in 2013-2017.Method - Sampling technique used is purposive sampling. The analytical technique used is panel data regression test with software Eviews 9.Result - It is found that good corporate governance and Islamic Income Ratio have an effect on the financial performance of sharia banks which is poxied by return on assets. Besides that, intellectual capital modernizesgood corporate governance and Islamic Income Ratio on the financial performance of sharia banks, but it does not modernize sharia compliance which is proxied with Profit Sharing Ratio (PSR) and Zakat Performing Ratio (ZPR).Implication - This study uses the data from 14 islamic commercial banks in Indonesia.Originality - The papers look into the role of intellectual capital variables in the relationship of good corporate governance and sharia compliance to the financial performance.
DETERMINAN KUALITAS AUDIT BERDASARKAN STANDAR PERIKATAN DAN UKURAN KAP Ika Nur Astuti; Yayu Putri Senjani; Slamet Haryono
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (398.873 KB) | DOI: 10.25105/mraai.v22i2.13985

Abstract

Financial statements are an important instrument for every company which is not only a means of making decisions by the company's internals alone, but also to assess the condition or condition of the company by external parties as well. In recent years, manipulation of audited financial statements caused by auditor violations often occurs, so that public doubts arise over the quality of audits produced by auditors. This study aims to determine the effect of audit fees, audit tenure, audit rotation and KAP size on audit quality. Sampling was carried out using the purposive sampling method and resulted in a selected sample of 59 manufacturing companies multiplied by a five-year observation period, so that the total number of observation data was 295. The research data used in this study were secondary data taken from the annual report. manufacturing company registered on ISSI from 2016-2020. This study implies a descriptive research design using a quantitative approach. Data analysis in this study uses logistic regression analysis which is processed using STATA version 16 test tool. The results of this study indicate that audit fees have a positive effect on audit quality, audit tenure and KAP size have no effect on audit quality, while audit rotation has a negative effect on audit quality.
The Challenges and Solutions of State Islamic Universities Post Remuneration Implementation Yayu Putri Senjani
Journal of Accounting Inquiry Vol. 1 No. 1 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.1.053-061

Abstract

Purpose: The remuneration is a working reward system applied to the BLU-Satker. 15 of 19 PTKIN-BLU have already implemented remuneration. This research aims to identify the challenges of PTKIN BLU after implementing remuneration. Methodology: The research method used a qualitative method descriptive by adding quantitative data analysis. UIN Sunan Kalijaga Yogyakarta and UIN Sultan Maulana Hasanuddin of Banten are the samples in this research. They are representative of PTKIN BLU in big size and small size. Findings: Managers and employees of BLU who became the informant in this study stated that PTKIN BLU has challenges. BLU income has not been optimal, and an unobjective and measurable performance assessment system and have differences of opinion among BLU managers. However, some efforts have been made by PTKIN BLU to succeed in the implementation of remuneration. They are the strengthening of the business unit, the addition of a postgraduate department, and establishing and developing an adequate performance assessment system.  Novelty: This study identifies in more detail what challenges are faced when remuneration is applied so that it can affect the performance of employees and organizations. In addition, this study also identified the efforts of BLU managers to overcome these challenges and obstacles. Keywords: Remuneration, Public Service Agency (BLU), Performance.
PERANAN IMPLEMENTASI EMPLOYEE STOCK OWNERSHIP PROGRAM DALAM MEMODERASI PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN Dita Ayuningtias; Yayu Putri Senjani
Jurnal Keuangan dan Perbankan Syariah Vol 1 No 1 (2020): Oktober 2020
Publisher : FAKULTAS EKONOMI DAN BISNIS ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pendahuluan: Penelitian ini dilakukan untuk mengetahui peranan penerapan ESOP dalam memoderasi pengaruh intellectual capital terhadap kinerja perusahaan. Latar Belakang Masalah: Adanya ketidaksesuaian upah yang diterima oleh para buruh di Indonesia yang ditandai dengan demo buruh setiap tahunnya. Selain itu, konflik kepentingan yang sering terjadi pada perusahaan dapat menurunkan komitmen karyawan terhadap perusahaan yang dapat berimbas pada kinerja perusahaan. Kontribusi: Penelitian ini menggunakan ESOP sebagai variabel pemoderasi pada pengaruh intellectual capital dan ketiga komponennya terhadap kinerja perusahaan. Metode Penelitian: Variabel independen dalam penelitian ini adalah intellectual capital yang terdiri dari employed capital, human capital, dan structural capital, sedangkan variabel dependennya adalah kinerja perusahaan. Pengaruh antara variabel tersebut dimoderasi oleh ESOP. Analisis data menggunakan analisis statistik deskriptif dan analisis regresi data panel dengan Eviews. Hasil: Intellectual capital, employed capital, dan human capital berpengaruh signifikan terhadap kinerja perusahaan. Structural capital terbukti tidak berpengaruh terhadap kinerja perusahaan. ESOP berhasil memoderasi pengaruh intellectual capital capital dan human capital terhadap kinerja perusahaan namun bersifat memperlemah. Sedangkan, employed capital dan structural capital belum mampu dimoderasi oleh ESOP dalam memengaruhi kinerja perusahaan. Kesimpulan: ESOP belum mampu menarik minat karyawan untuk meningkatkan produktivitasnya
Co-Authors Dita Ayuningtias Ika Nur Astuti Iva Nur Azizah Muhamad Fuji Hakiki Randi Irawan Wibantoro Rikyan Ulil Istifadah Slamet Haryono