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All Journal Jurnal Akuntansi AKUNESA Jurnal Pendidikan Akuntansi (JPAK) AKRUAL: Jurnal Akuntansi Jurnal Pendidikan Ekonomi & Bisnis (Edisi Elektronik) Journal of Accounting Science Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) AFEBI Islamic Finance and Economic Review Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI Jurnal Review Pendidikan Dasar : Jurnal Kajian Pendidikan dan Hasil Penelitian Jurnal Akuntansi Abimanyu: Journal of Community Engagement BISMA (Bisnis dan Manajemen) Jurnal Akuntansi AKUNESA Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS)

Hariyati

Fakultas Ekonomi Universitas Negeri Surabaya

Author-ID : 2669976

Arts Economics, Econometrics & Finance Education Engineering Social Sciences

Published : 23 Documents Claim Missing Document

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DETERMINAN KINERJA PERUSAHAAN ASURANSI JIWA DI INDONESIA Nurlaili, Alifatun; Hariyati, Hariyati
Jurnal Akuntansi AKUNESA Vol 8, No 3 (2020): AKUNESA (MEI 2020)
Publisher : Jurnal Akuntansi AKUNESA

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

Insurance is a risk transfer institution. The development of insurance companies is reflected by company?s performance. Every company has to maintain its performance always good and healthy. This study aims to examine the effect of liquidity, company size, reinsurance dependency, and leverage on the performance of life insurance companies in Indonesia in 2013-2017. The research sample consisted of 21 companies using panel data regression analysis techniques to determine the best estimation model between CEM, FEM and REM. The results showed the best estimation model was REM and firm size had a positive effect on company performance, liquidity andleverage has a negative effect on company performance, while reinsurance dependence does not affect company performance.

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN INTELLECTUAL CAPITAL SEBAGAI VARIABEL INTERVENING Ningsih, Kurnia; Hariyati, Hariyati
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
Publisher : Jurnal Akuntansi AKUNESA

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The purpose of the research is to investigate the effect of financial performance on firm value with intellectual capital as an intervening variable. The samples in the research are 150 Companies listed in the Jakarta Islamic Index Period 2013-2017. This research used regression with intervening variable and path analysis with SPSS 23 to test the hypothesis. The result of this research indicate that financial performance (ROE) has a positive effect on firm value (Tobins Q). financial performance also has a positive effect on intellectual capital (Modified-VAIC). Then financial performance (ROE) on firm value (Tobins Q) through intellectual capital (Modified-VAIC) have no effect.

Social Interaction, Socio-Economic Status, and Basic Economic Knowledge of Students' Economic Behavior Siti Nurul Qomariyah; Harti; Hariyati
Jurnal Pendidikan Ekonomi Dan Bisnis (JPEB) Vol 7 No 2 (2019): Jurnal Pendidikan Ekonomi & Bisnis (DOAJ & SINTA 2 Indexed)
Publisher : Faculty of Economics, State University of Jakarta.

This study aims to determine the effect of social interaction, socioeconomic status and basic economic knowledge on the economic behavior of MAN students in the Pati Regency. This research uses a quantitative research approach. This study uses primary data obtained from distributing questionnaires to students. The population in this study amounted to 266 students. A sample of 160 students with a proportional random sampling technique. The data analysis technique used is multiple linear regression analysis. Based on the results of data analysis, there is an influence of social interaction, socioeconomic status and basic economic knowledge on the economic behavior of MAN students in Pati Regency. This is indicated by the results of the F Test which obtained a significance value of 0.00 < 0.05.

Pengaruh Koneksi Politik Dan Media Exposure Terhadap Pengungkapan Tanggung Jawab Sosial Anggraini Risky Muliawati; Hariyati Hariyati
Akuntansi & Ekonomika Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i1.2509

This study aims to examine and analyze the influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR). This research is a quantitative study using secondary data from annual reports and sustainability reports of 195 High Profile companies listed on the Indonesia Stock Exchange (IDX) in 2018-2019. This study uses the dependent variable in the form of CSR disclosure measured by the analytical method adopted from the research of Sembiring (2005). The independent variables in the form of political connections and media exposure are measured using dummy variables. The data analysis technique used is multiple linear regression analysis with SPSS software. The results of this study indicate that there is an influence of political connections and media exposure on disclosure of Corporate Social Responsibility (CSR).

Pengaruh Kualitas Laba Terhadap Nilai Perusahaan Dengan Variabel Moderasi Corporate Governance Richard Jannuar Ade Irawan Wairisal; Hariyati Hariyati
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 1 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n1.p71-78

This study aims to analyze the effect of earnings quality on firm value with corporate governance as the moderating variable. Industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019 are used as population in this study. The sample selection used a purposive sampling technique by determining certain criteria which resulted in 103 companies as the sample. This study uses printed documentation of annual reports and a matrix as research instruments. This study uses the Structural Equation Model (SEM) hypothesis testing supported by the Partial Least Square (PLS) analysis method. The results of this study are that the quality of earnings has a positive effect on firm value and the moderating variable of corporate governance can strengthen the effect of earnings quality on firm value.

Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen: Broad Scope, Timeliness, Aggregated, Dan Integrated Terhadap Kinerja Manajerial Umkm. (Studi Pada Umkm Di Desa Wedoro, Kab. Sidoarjo) Susi Handayani; Hariyati Hariyati
AKRUAL: JURNAL AKUNTANSI Vol 5 No 2: AKRUAL: Jurnal Akuntansi (April 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n2.p184-204

AbstractSMEs need information systems that are reliable and competent entrepreneurial personality that will have an impact on managerial performance. Information reliable accounting system according Chenhall and Morris (1986) is one that has the characteristics of broad scope, timeliness, aggregation and integration. Information management accounting system that is broad scope is information that attention focus, quantification, and time horizon. Timeliness dimension has two sub dimensions, namely the frequency of reporting and speed of reporting. Dimensions aggregate is a summary of information by function, time periods, and the decision model. Integrated information reflects the lack of coordination between segments of one and the other subunits within the organization. This research is quantitative. This study uses analysis of causal relationships, that is how one variable affects changes in other variables. To analyze the data, this study uses analysis of Structural Equation Modeling (SEM) approach Partial Least Square (PLS).In data processing using software Warp PLS. The results showed that the Accounting Information Systems Management is broadscope, timeliness, integrated, and the aggregate effect on Managerial Performance is measured using an instrument of self-rating which is reflected in four indicators, namely increased revenue, cost savings, improved customer satisfaction and increased asset utilization. This shows that although SMEs are the type of business that is not great, but still requires a wide range of information, timely, integrated and comprehensive that can assist managers in making informed decisions that impact the increase managerial performance related to efficiency-related costs but still consider satisfaction customers thus increasing the income of the SMEs in environmental conditions of uncertainty. Keywords: SME, SIAM characteristics, Managerial Performance

Economic Perspective, Cultural Perspectives, and Sharia Perspective in Revenue Sharing For Village Economic Empowerment (Case Study on Gaduh Culture in East Java) Moch. Khoirul Anwar; Hariyati Hariyati
AFEBI Islamic Finance and Economic Review Vol 2, No 01 (2017)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Theoretically, revenue is one of local wisdom community empowerment models which is effective nowadays. This model is based on potential and social fabric conditions of the local community. The study aims to analyze the influence of the economic perspectives, cultural perspective and sharia perspective on revenue of society’s income in East Java.This study uses a mixed methods study, with a qualitative and quantitative approach. The population and samples are the society in Blitar, Jombang, and Madiun. The result of the qualitative analysis showed that there are three (3) models of implementasion in cow-calf lease agreement (gaduh) and share farming (paron) system. The first model implements profit sharing system by taking maintenance cost into account. The second model implements sharing system as well but it takes farming workers in the deficit of profit cost into account. The revenue that is based on profit sharing is still in 50:50. While the third model uses revenue sharing system without taking administration and workers cost as the cost component. However, the revenue proportion becomes 75:25. Those models are reviewed from shariah perspective, economic perspective and cultural perspective. From quantitative analysis showed that economic perspective has bigger influence.Keywords: Economic Perspectives, Mixed Method, Profit Sharing, Revenue, Shariah Perspective

PERAN MEDIASI KINERJA PROSES INTERNAL ATAS HUBUNGAN STRATEGI INOVASI DENGAN KINERJA KEUANGAN Hariyati Hariyati; Bambang Tjahjadi
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 1 No 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini menguji hubungan antara strategi inovasi dengan kinerja keuangan yang dimediasi oleh kinerja proses internal. Hipotesis dalam penelitian ini adalah strategi inoveasi berpengruh terhadap kinerja keuangan yang dimediasi oleh kinerja proses internal. Penelitian ini merupakan penelitian kuantitatif pada tingkat eksplanasi.Populasi dalam penelitian ini adalah semua perusahaan manufaktur yang berlokasi di Jawa Timur. Terdapat 398 perusahaan. Data dikumpulkan melalui kuesioner. Terdapat 135 kuesioner atau 34% yang kembali dan diolah lebih jauh atau 34%. Unit analis dalam penelitian ini adalah unit bisnis. Responden dalam penelitian ini adalah manajer unit bisnis pada perusahaan manufaktur di Jawa Timur. Hasil penelitian menunjukkan bahwa kinerja proses internal memediasi hubungan antara strategi inovasi dengan kinerja keuangan. Hasil penelitian ini juga memiliki implikasi penting untuk manajemen perusahaan manufaktur. Mereka harus menyadari pentingnya inovasi produk dan proses dalam strategi inovasi untuk mencapai kinerja. Manajemen harus memperhatikan dalam pengembangan proses internalnya, karena memainkan peran strategis dalam membuat keputusan yang baik dan meningkatkan performace bisnis internal. Penelitian ini juga memperluas variabel kontekstual dalam teori kontingensi.

Good University Governance Management Pattern Public Service Agency Amira Nurlatifah; Bambang Suratman; Hariyati
Journal of Accounting Science Vol 5 No 1 (2021): Januari
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i1.429

Implement good governance in Higher Education, the government established a Public Service Agency with the aim of improving the quality of higher education services. The purpose of this study was to determine the meaning of good corporate governance, the application of the management patterns of good corporate governance in universities and the obstacles faced by good corporate governance in universities. This research is a qualitative research which is literature study. The results of the study reveal that good corporate governance has the meaning of a good governance system, especially important in universities based on the principles of good governance in universities, such as the principle of accountability which is manifested in positive and negative independence without pressure from any party, as well as the principle of equality and fairness to stakeholders. Apart from this, there are internal problems, one of which is due to the inadequate duties and functions of special institutions dealing with development. Meanwhile, external problems occur due to the rapid development of science and technology that does not yet fulfill sufficient capacity to implement good governance in the management of education in Indonesia

Pengaruh Pendidikan Dan Investasi Terhadap Pengangguran Di Jawa Ameilia Karisma; Waspodo Tjipto Subroto; Hariyati Hariyati
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2620

Indonesia is one of the most densely populated countries in the world so that this country has a population of productive age. However, Java Island has several provinces with varying unemployment rates. This study uses secondary data obtained from the Central Statistics Agency and via the internet to complete the data. The analytical method used in this research is multiple linear regression with the help of Eviews software. The results showed that the education and investment variables consisting of foreign investment did not have a significant effect on the unemployment variable and investment which consisted of domestic investment had a significant effect on the unemployment variable through the t test. The coefficient of determination (R2) is 0.3686, which means that 36.9 percent of the variation in unemployment in Java can be explained by variations in the 3 independent variables, namely economic growth and unemployment, while it is explained by other variables not mentioned in the research model. Keywords: Education , Investment, Unemployment Rate.

Co-Authors Aisyaturrahmi Ambar Kusumaningsih Ameilia Karisma Amira Nurlatifah Anggraini Risky Muliawati Bambang Suratman Bambang Tjahjadi Bayu Rama Laksono Budhi Setianto Caesavira Kurniadewi Purnomo Dea Nanda Safitri Dewi Prastiwi Eni Wuryani Giska Savira Harti Insyirah Putikadea Loggar Bhilawa, SE, Ak, M.Si, CA Made Dudy Satyawan Mariana Moch. Khoirul Anwar Monika Dyah Novy Larashati Ningsih, Kurnia Nurlaili, Alifatun Prabowo Prabowo Richard Jannuar Ade Irawan Wairisal Rio Dwijaya Selviana Nuri Rahayu Siti Nurul Qomariyah Sri Arum Endang Setyowati Suryanti Susi Handayani Waspodo Tjipto Subroto Yesia Elvana

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