Article Per Year (5 Year)
p-Index From 2019 - 2024
1.503
P-Index
This Author published in this journals
All Journal Media Riset Akuntansi EL-MUHASABA Jurnal Dinamika Akuntansi BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Monex: Journal of Accounting Research Economic Education Analysis Journal Kompartemen : Jurnal Ilmiah Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JAS (Jurnal Akuntansi Syariah) Darma Sabha Cendekia Jurnal Ekonomi, Bisnis, dan Akuntansi
Siti Maghfiroh
Universitas Jenderal Soedirman
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
PENGARUH SISTEM PENILAIAN KINERJA DAN INTELLECTUAL CAPITAL TERHADAP EFEKTIVITAS IMPLEMENTASI TOTAL PERFORMANCE SCORECARD DAN IMPLIKASINYA DALAM MENINGKATKAN KUALITAS JASA (Studi Pada Perbankan Syari’ah di Pulau Jawa) Maghfiroh, Siti; Sutanto, Intan Imam
BISNIS Vol 1, No 2 (2013): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v1i2.3702

Abstract

Improvement of service quality for banking institutions is one of the key factorsin the competition international in this globalization era Total PerformanceScorecard (TPS) is an approach to improvement the quality continually fromevery business aspect and organization totality. In its application, TPSimplementation is affect another factors that is: intellectual capital andperformance appraisal performance to increase service quality and performanceof higher education. The purpose of this research are analyze and verify theeffect of performance appraisal system and intellectual capital toward totalperformance scorecard and their implication of toward service quality at Islamicbanking in Indonesia. The type of this research is descriptive and verification,while the method used both descriptive and verification survey. The data will beanalyzed by using descriptive analysis, simple regression and multipleregression. The results indicate that: 1) performance appraisal system andintellectual capital have significant effect toward implementation of totalperformance scorecard, 2) implementation of total performance scorecard havesignificant effect toward service quality at Islamic banking in Java,
PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN IAS NO. 41 DAN PSAK NO. 69 Maghfiroh, Siti
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 2 (2017): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.461 KB) | DOI: 10.18860/em.v8i2.4975

Abstract

The goal research is knowing biology asset accounting treatment in recognition, measurement, and display in financial statement and also to know comparison biology asset company accounting treatment based on Financial Accounting Standard, IAS 41 Agricultutreand PSAK 69 Agriculture. This research uses qualitative descriptive approach with case study approach that conducted in PT. Perkebunan Nusantara XII (Persero). This research is Ex Post Facto research that this goal research is to research event in the past and then trace to the back from that data to discover pre-factors or determine enable causes to event that researched. Research subject is PT. Perkebunan Nusantara XII (Persero). Research result shows that PT. Perkebunan Nusantara XII (Persero) that moves in plantation field recognize biology asset as plantation plant is classified to “immature plant” and “produce plant”. Biology asset is being measured by result cost and display in constant asset. PT. Perkebunan Nusantara XII (Persero) still doesn’t apply IAS 41 Agriculture and PSAK 69 Agriculture, depend on financial statement of company that measure biological asset in result cost with unproper price.
PENGARUH KOMITMEN ORGANISASI, BUDAYA ORGANISASI, DAN KETERLIBATAN KERJA TERHADAP KINERJA KARYAWAN BAITUL MAAL WAT TAMWIL (BMT) Setyorini, Christina Tri; Maghfiroh, Siti; Farida, Yusriyati Nur
Media Riset Akuntansi Vol 2, No 1 (2012): Februari
Publisher : Universitas Bakrie

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

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh komitmen organisasi, budaya organisasi, dan keterlibatan kerja pada karyawan Baitul Maal wat Tamwil (BMT) di Kabupaten Banyumas dan Cilacap. Sampel terdiri dari 90 karyawan BMT. Data yang dikumpulkan dianalisis menggunakan korelasi Pearson dan regresi berganda. Hasil penelitian menunjukkan hubungan positif dan signifikan antara komitmen organisasi, budaya organisasi, dan keterlibatan kerja terhadap kinerja karyawan. Meskipun seluruh variabel independen berhubungan signifikan dengan kinerja karyawan, namun pengaruh variabel keterlibatan kerja lebih kuat dibandingkan dua variabel independen lainnya yaitu komitmen organisasi dan budaya organisasi. Implikasi manajerial dari penelitian ini adalah lebih meningkatkan komitmen karyawan dan mensosialisaikan budaya organsasi yang baik di antara karyawan sehingga dapat meningkatkan kinerja karyawan BMT   Kata Kunci: komitmen organisasi, budaya organisasi, keterlibatan kerja, kinerja karyawan The objective of the present study is to analyze the influence of organizational commitment, organizational culture, and job involvement on employee performance among Baitul Maal wat Tamwil (BMT) employees in Kabupaten Banyumas and Cilacap The sample size consists of 90 male and female employees. Data collected were analyzed by the application of statistical tests i.e., Pearson correlation and multiple regression. The results showed that positive and significant relationship exists between organizational commitment organizational culture, job involvement on employee performance. Although all three independent variables are strongly associated with organizational commitment, the impact of job involvement on employee performance is relatively stronger than that of the of organizational commitment, organizational culture on employee performance. Managerial implication of the study is to focus more on increasing employee commitment and socialize organization culture among employees for increasing BMT employee performance. Keywords: organizational commitment, organizational culture, job involvement, employee performance
Determinant of Accounting Students Detecting Fraud Ability Annafi, Reghina Azti; Bawono, Icuk Rangga; Maghfiroh, Siti
Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i1.24688

Abstract

This study aims to examine and analyze the influence of competence, skepticism, personality types, and gender on the ability of accounting students to detect fraud. Accounting students in this study serve as a surrogate from auditors. The amount of the sample in this study is 157 Accounting Students at Jenderal Soedirman University who were in semester VII, IX and XI. The sampling technique used in this study was purposive sampling. The data obtained were analyzed using multiple linear regression analysis techniques. The results in this study indicate that: (1) Competence has influence on the ability of accounting students to detect fraud; (2) Skepticism has influences on the ability of accounting students to detect fraud; (3) The type of personality that comes from the combination of ST and NT has influence on the ability of accounting students to detect fraud; and (4) Gender has no influence on the ability of accounting students to detect fraud. This research implies that auditors need to consider and pay attention to the competence, skepticism, and personality type possessed by someone at the time of recruitment without differentiating their gender. While academics should pay more attention and improve their competence and skepticism through both formal and non-formal education, such as attending the training.
PENGARUH KEPUASAN, ANTUSIASME, DAN SWITCHING BARRIER TERHADAP LOYALITAS ANGGOTA PADA KOPERASI SERBA USAHA Maghfiroh, Siti; Rusdarti, Rusdarti
Economic Education Analysis Journal Vol 5 No 1 (2016): Economic Education Analysis Journal
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Semarang

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

Abstract

Tujuan dari penelitian ini adalah untuk mendeskripsikan kepuasan anggota, antusiasme anggota, switching barrier, dan loyalitas anggota pada Koperasi Serba Usaha (KSU) “Merak” Rembang Kabupaten Purbalingga tahun 2015, untuk menganalisis pengaruh kepuasan, antusiasme, dan switching barrier terhadap loyalitas anggota baik secara bersama-sama maupun secara parsial pada Koperasi Serba Usaha (KSU) “Merak” Rembang Kabupaten Purbalingga tahun 2015. Populasi dalam penelitian ini adalah seluruh anggota Koperasi Serba Usaha (KSU) “Merak” Rembang Kabupaten Purbalingga sebanyak 194 orang. Sampel yang digunaka dalam penelitian ini sebanyak 66 orang dengan teknik pengambilan sampel berupa simple random sampling. Metode pengumpulan data menggunakan metode angket dan dokumentasi. Metode analisis data menggunakan analisis deskriptif persentase dan analisis regresi berganda dengan bantuan program olah data SPSS 16.00 for windows. Hasil penelitian menunjukkan bahwa kepuasan anggota dalam kategorikan puas, antusiasme anggota rendah, switching barrier dalam kategori rendah. Sedangkan loyalitas anggota dalam kategori kurang loyal dengah hasil analisis regresi Y= 4,425+0,159X1+0,393X2+0,266X3. Besarnya pengaruh kepuasan, antusiasme, dan switching barrier secara bersama-sama sebesar 57,6%, sisanya 42,4% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini, sedangkan secara parsial kepuasan anggota berpengaruh sebesar 15,68%, antusiasme anggota berpengaruh sebesar 20,70%, switching barrier berpengaruh 9,86% pada loyalitas anggota Koperasi Serba Usaha (KSU) Merak Rembang Kab. Purbalingga.This research aims to descibe satisfaction, enthusiasm, and Switching Barrier on members’ loyalty of “Merak” Multipurpose Cooperative (KSU) Rembang Purbalingga, to analyze the influence of satisfaction, enthusiasm, and  switching barrier on members’ loyalty of “Merak” Multipurpose Cooperative (KSU) Rembang Purbalingga 2015 both simultaneously and partially. The population in this study were all members of the “Merak” Multipurpose Cooperative (KSU) Rembang Purbalingga as many as 194 people. The sample used in this study were 66 people chosen by simple random sampling technique. Methods of data collection used were questionnaires and documentation. Then the data was  analyzed using percentages descriptions and multiple regression analysis using SPSS 16.00 for windows program. The result showed that the members’ satisfaction belong to satisfaction category, the members’ enthusiasm belong to low category, switching barrier belong to low category, and members’ loyalty belong to less loyal category with Y regression equation = 4.425 + 0,159X1 + 0,393X2 + 0,266X3. The amount of the influence of satisfaction, enthusiasm, and switching barrier on the members’ loyalty simultaneously was 57.6%, the remaining 42.4% was influenced by other variables not examined in this study, while partially, the influence of members’ satisfaction was 15.68%, the members’ enthusiasm was 20.70%, and the switching barrier was 9,86 % on the the members’ loyalty of “Merak” Multipurpose Cooperative (KSU) Rembang Purbalingga Regency 2015.
PENGARUH KEPUASAN, ANTUSIASME, DAN SWITCHING BARRIER TERHADAP LOYALITAS ANGGOTA PADA KOPERASI SERBA USAHA Maghfiroh, Siti; Rusdarti, Rusdarti
Economic Education Analysis Journal Vol 5 No 1 (2016): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

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

Abstract

Tujuan dari penelitian ini adalah untuk mendeskripsikan kepuasan anggota, antusiasme anggota, switching barrier, dan loyalitas anggota pada Koperasi Serba Usaha (KSU) “Merak” Rembang Kabupaten Purbalingga tahun 2015, untuk menganalisis pengaruh kepuasan, antusiasme, dan switching barrier terhadap loyalitas anggota baik secara bersama-sama maupun secara parsial pada Koperasi Serba Usaha (KSU) “Merak” Rembang Kabupaten Purbalingga tahun 2015. Populasi dalam penelitian ini adalah seluruh anggota Koperasi Serba Usaha (KSU) “Merak” Rembang Kabupaten Purbalingga sebanyak 194 orang. Sampel yang digunaka dalam penelitian ini sebanyak 66 orang dengan teknik pengambilan sampel berupa simple random sampling. Metode pengumpulan data menggunakan metode angket dan dokumentasi. Metode analisis data menggunakan analisis deskriptif persentase dan analisis regresi berganda dengan bantuan program olah data SPSS 16.00 for windows. Hasil penelitian menunjukkan bahwa kepuasan anggota dalam kategorikan puas, antusiasme anggota rendah, switching barrier dalam kategori rendah. Sedangkan loyalitas anggota dalam kategori kurang loyal dengah hasil analisis regresi Y= 4,425+0,159X1+0,393X2+0,266X3. Besarnya pengaruh kepuasan, antusiasme, dan switching barrier secara bersama-sama sebesar 57,6%, sisanya 42,4% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini, sedangkan secara parsial kepuasan anggota berpengaruh sebesar 15,68%, antusiasme anggota berpengaruh sebesar 20,70%, switching barrier berpengaruh 9,86% pada loyalitas anggota Koperasi Serba Usaha (KSU) Merak Rembang Kab. Purbalingga.This research aims to descibe satisfaction, enthusiasm, and Switching Barrier on members’ loyalty of “Merak” Multipurpose Cooperative (KSU) Rembang Purbalingga, to analyze the influence of satisfaction, enthusiasm, and  switching barrier on members’ loyalty of “Merak” Multipurpose Cooperative (KSU) Rembang Purbalingga 2015 both simultaneously and partially. The population in this study were all members of the “Merak” Multipurpose Cooperative (KSU) Rembang Purbalingga as many as 194 people. The sample used in this study were 66 people chosen by simple random sampling technique. Methods of data collection used were questionnaires and documentation. Then the data was  analyzed using percentages descriptions and multiple regression analysis using SPSS 16.00 for windows program. The result showed that the members’ satisfaction belong to satisfaction category, the members’ enthusiasm belong to low category, switching barrier belong to low category, and members’ loyalty belong to less loyal category with Y regression equation = 4.425 + 0,159X1 + 0,393X2 + 0,266X3. The amount of the influence of satisfaction, enthusiasm, and switching barrier on the members’ loyalty simultaneously was 57.6%, the remaining 42.4% was influenced by other variables not examined in this study, while partially, the influence of members’ satisfaction was 15.68%, the members’ enthusiasm was 20.70%, and the switching barrier was 9,86 % on the the members’ loyalty of “Merak” Multipurpose Cooperative (KSU) Rembang Purbalingga Regency 2015.
PENGARUH SISTEM PENILAIAN KINERJA DAN INTELLECTUAL CAPITAL TERHADAP EFEKTIVITAS IMPLEMENTASI TOTAL PERFORMANCE SCORECARD DAN IMPLIKASINYA DALAM MENINGKATKAN KUALITAS JASA (Studi Pada Perbankan Syari’ah di Pulau Jawa) Siti Maghfiroh; Intan Imam Sutanto
BISNIS Vol 1, No 2 (2013): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v1i2.3702

Abstract

Improvement of service quality for banking institutions is one of the key factorsin the competition international in this globalization era Total PerformanceScorecard (TPS) is an approach to improvement the quality continually fromevery business aspect and organization totality. In its application, TPSimplementation is affect another factors that is: intellectual capital andperformance appraisal performance to increase service quality and performanceof higher education. The purpose of this research are analyze and verify theeffect of performance appraisal system and intellectual capital toward totalperformance scorecard and their implication of toward service quality at Islamicbanking in Indonesia. The type of this research is descriptive and verification,while the method used both descriptive and verification survey. The data will beanalyzed by using descriptive analysis, simple regression and multipleregression. The results indicate that: 1) performance appraisal system andintellectual capital have significant effect toward implementation of totalperformance scorecard, 2) implementation of total performance scorecard havesignificant effect toward service quality at Islamic banking in Java,
PENGARUH SUKUK TERHADAP NILAI PERUSAHAAN DAN IMPLIKASINYA TERHADAP KESEJAHTERAAN PEMEGANG SAHAM Teguh Rimbawan; Negina Kencono Putri; Siti Maghfiroh
Monex: Journal of Accounting Research Vol 8, No 2 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i2.1333

Abstract

The purpose of this study is to prove empirically that Sukuk has a positive effect on Corporate Value, and to prove empirical that the Company Value is a factor that mediates the correlation between Sukuk with Shareholder Welfare. The population in this study is a company that issued sukuk and listed on BEI. The method of determining the sample is purposive sampling method. It is obtained 12 sample companies with total observation as much as 42. Based on the results of research and data analysis using Product of Coefficient / Sobel test method (Sobel, 1982), shows that Sukuk has no positive effect on Corporate Value, and Corporate Value is not a factor mediating relationship between Sukuk Financing with Shareholder Welfare. The theoretical implications of the results of this study do not support alternative hypotheses. This can be attributed to the fact that the sukuk financing owned by the sample companies is too small, averaging 2.3% of the total assets, so that the effect of the changes between the variables tested becomes insignificant. The small proportion of sukuk corporations due to sukuk has not been seen as a beneficial effect either in the eyes of companies, creditors, and investors. Keywords: Sukuk, Firm Value, Shares Holders Welfare, Product of coefficien, Sobel test.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DI UKM WIG KABUPATEN PURBALINGGA Aditya Rahmawan; Eliada Herwiyanti; Siti Maghfiroh
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 16 No 2 (2019): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v16i2.1621

Abstract

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.
Pengaruh Teknologi Informasi dan Accounting Reporting terhadap Pencegahan Fraud Rini Widianingsih; Siti Maghfiroh; Agus Sunarmo
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.2, September 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (551.063 KB) | DOI: 10.30595/kompartemen.v16i2.4744

Abstract

Tujuan dari penelitian ini adalah untuk menguji dampak teknologi informasi, pelaporan akuntansi terhadap deteksi kecurangan pada perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi penelitian adalah perusahaan LQ 45 yang terdaftar di Bursa Efek Indonesia pada periode 2012-2016. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling dengan jumlah sampel 90 perusahaan. Analisis data menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa, teknologi informasi, pelaporan akuntansi memiliki pengaruh signifikan terhadap deteksi kecurangan.Kata kunci: teknologi informasi, pelaporan akuntansi, deteksi fraud
Co-Authors Aditya Rahmawan Afrida Ariyani Agus Sunarmo Annafi, Reghina Azti Christina Tri Setyorini Christina Tri Setyorini Dewi Susilowati Eliada Herwiyanti Farida, Yusriyati Nur Icuk Rangga Bawono, Icuk Rangga Intan Imam Sutanto Larasati Nanda Negina Kencono Putri Negina Kencono Putri Rimbawan, Teguh Rini Widianingsih Rusdarti - Sutanto, Intan Imam Tri Retno Wasis Warsidi Warsidi