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Audit Committee, Board, and Audit Report Lag Rahmansyah, Ahmad Iskandar; Wardayati, Siti Maria; Miqdad, Muhammad
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to find out the effect of audit committee and board characteristics to audit report lag. The variable independent consist of audit committee size, audit committee independent, board size, board independent, and board meeting, meanwhile the variable control consists of firm size, loss, and quality auditor. Sample of this study is 55 firms in BEI around 2017 2018 periods. The annual financial statement data gotten from BEI official, and analyzed by using multiple regression model. The result showed that only board size has significant effect to audit report lag, while audit committee size, audit committee independent, board independent, and board meeting variables have do not have significant effect to audit report lag.

FENOMENA PENYERTAAN NILAI (MEDIT) DALAM MENENTUKAN HARGA BELI PENGEPUL RONGSOKAN Ahmad Iskandar Rahmansyah; Judi Suharsono; Titik Musriati
KEUNIS Vol 10, No 1 (2022): JANUARY 2022
Publisher : FInance and Banking Program, Accounting Department, Politeknik Negeri Semarang

This study aims to explore the concept of determining the buying price for scrap collectors because based on previous research studies there is a phenomenon that information is obtained that the inclusion of non-economic values determines the purchase price of certain products. Researchers chose junk collectors as the object of research because junk collectors are known to have entrepreneurial characteristics. The transcendental phenomenon is used to execute research purposes. The results showed that in determining the purchase price, the junk collector used the inclusion of a non-economic value, namely Medit (Stingy). This value is included in the formation of the purchase price as a form of feeling for junk which is a dirty item and is also not used but is profitable so it should not be negotiable because it can be seen from the stigma of the community who still think that the business of scrap collector is dirty and even considered a person who does not have skills for other work.

Audit Committee, Board, and Audit Report Lag Ahmad Iskandar Rahmansyah; Siti Maria Wardayati; Muhammad Miqdad
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i1.577

Effect of corporate governance being the crucial issue in growing process of audit financial statement in order to decrease audit report lag. Some of previous studies stated that correlation between corporate governance and audit report lag is not consistence. That is why, this study used variable control as firm and auditor characteristics in order to find out the effect of audit committee and board characteristics to audit report lag. The variable independent consist of audit committee size, audit committee independent, board size, board independent, and board meeting, meanwhile the variable control consists of firm size, loss, and quality auditor. Sample of this study is 55 firms in BEI around 2017 2018 periods. The annual financial statement data gotten from BEI official, and analyzed by using multiple regression model. The result showed that only board size has significant effect to audit report lag, while audit committee size, audit committee independent, board independent, and board meeting variables have do not have significant effect to audit report lag.

Pengaruh Return On Assets dan Debt To Equity Terhadap Return Saham Degan Inflasi Sebagai Pemoderasi Umi Rahma Dhany; Ahmad Iskandar Rahmansyah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.1110

Financial performance is one of the easiest ways to choose stock investments in a company. This is done so that the goal of investors to get the desired profit in the form of stock returns can be realized. Several previous studies were inconsistent in revealing the effect of financial performance on stock returns. So the purpose of this study is to determine the effect of financial performance with stock returns, which is then added to inflation as a moderating variable of the relationship. The independent variable consists of return on assets and debt to equity ratio, while the dependent variable is stock return. The population of this research is 30 Sharia stock issuers who are members of the Jakarta Islamic Index during the COVID-19 pandemic, namely 2020-2021. The sample of this research is 24 syariha stock issuers who are members of the Jakarta Islamic Index for 2 periods, namely 2020-2021. Data in the form of financial statements obtained from the IDX official website, then analyzed using the SMARTPLS 3 application for validity testing, reliability testing, analyzing the coefficient of determination, and hypothesis testing. The results showed that return on assets had no significant effect on stock returns. Likewise, the debt to equity ratio does not show any significant effect on stock returns. Furthermore, it is known that inflation is not a moderating variable of the effect of return on assets and debt to equity on stock returns.

Pelatihan sistem akuntansi dan manajemen pesanan digital pada usaha mikro kecil menengah bidang konveksi di Probolinggo Ahmad Iskandar Rahmansyah; Alief Muhammad; Joni Hendra; Abdul Basit; Siti Masluha; Dani Hari Tuggal Prasetiyo
Abdimas Siliwangi Vol 5, No 3 (2022): Oktober 2022
Publisher : IKIP SILIWANGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22460/as.v5i3.12311

Sistem akuntansi dan monitoring secara manual memakan lebih banyak waktu dan tenaga dibanding dengan menggunakan sistem informasi dan teknologi saat ini. Karena memakan banyak waktu dan tenaga sehingga perkembangan dan penghasilannya pun tidak dapat maksimal. Hal ini masih terjadi pada Usaha Mikro Kecil dan Menengah (UMKM), salah satunya adalah UMKM penjahit yang ada di Probolinggo. Sistem pesanan pada jasa jahit busana dan baju saat ini masih menggunakan sistem manual. Yaitu dengan datang langsung ke penjahit untuk pengukuran dan menghubungi penjahit untuk menanyakan progress yang telah dijalankan hingga selesai. Selain itu dari pihak penjahit saat ini hanya melakukan pencatatan pesanan melalui buku cacatan saja. Kedua sistem manual tersebut memiliki banyak kekurangan. Sehingga tujuan dari pengabdian ini adalah memberikan teknologi aplikasi sistem informasi yang membantu dalam sistem pemesanan dan pencatatan secara digital. waktu pengerjaan juga jadi lebih mudah dan cepat. Tidak hanya mitra, pelanggan pun juga senang dengan adanya sistem informasi monitoring pesanan yang dapat memberitahu pelanggan tentang informasi proses pesanannya. Sehingga kontrol pesanan dapat dilakukan oleh pelanggan juga dan jika sudah selesai pelanggan langsung datang untuk mengambil pesanannya tanpa harus menanyakan kembali tentang proses pesanannya.

The Effect of Non Perfoming Financing and Financing to Deposit Ratio On Return On Assets Ahmad Iskandar Rahmansyah; Nasya Salsabila Balqis; Yekti Rahajeng; M. Syarif Hidayatullah Elmas; Siti Masluha
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 2 (2022): July 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i2.849

Credit and liquidity risk analysis is one of the way to view the health of a bank, especially the development of Islamic bank in Indonesia. Some of previous studies examined the effect of credit risk and liquidity on the profitability of Islamic banks, but the results were not consistent. Therefore, this study uses credit risk (Non Performing Financing) and liquidity risk (Financing to Deposit Ratio) as variables that affect the profitability (Return on Assets) of Islamic banks. The sample of this study is 4 Commercial Banks of Islamic Exchange that listed on the Indonesian stock exchange during the 2014-2018 period. The research data is the annual report of bank which is obtained from the Indonesian Stock Exchange website and the data is processed by using multiple regression models. The result of this study indicates that Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) have a negative effect on Return on Assets (ROA).

Buttonhole and Edge Sewing Machine Technology Training to Increase the Quality Production of Small Convection Creative Industry in Probolinggo Ahmad Iskandar Rahmansyah; Alief Muhammad; Joni Hendra; Abdul Basit; Siti Masluha; Dani Hari Tuggal Prasetiyo
IMPOWERMENT SOCIETY Vol 5 No 2 (2022): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v5i2.851

Based on the culture of new clothes on the New Year, Eid, and other special days, the demand for convection products will increase drastically. This condition is a big obstacle for small businesses in the creative industry in Indonesia, especially in Probolinggo. Increasing the amount of convection production in Probolinggo is by applying new technologies to accelerate the production. If convection production, both custom and general order, can be made quickly, the amount of production will increase. A buttonhole sewing machine is a machine that has the ability to embroider and buttonhole automatically. Edge sewing machine, a machine that works as a tool that is able to sew and smooth the edges of the fabric automatically. With these two machines, convection products will be faster. Both machine training service activities were carried out well. The results made using a buttonhole sewing machine show a good and short level of neatness. Edge sewing machines also provide satisfactory results. To sew and tidy up the fabric, it can be done quickly and neatly. All forms of service activities are carried out to be able to solve the problems experienced by small business partners in the creative convection industry in Probolingo.

Cultivation of Processed Ginger Immunity (IJO) Program as Herbal Medicine for Residents in Probolinggo Siti Masluha; Ahmad Iskandar Rahmansyah; Muhammad Nabil; Febtri Darma Hidayati
IMPOWERMENT SOCIETY Vol 5 No 2 (2022): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v5i2.855

Incentive use of family medicinal plants can increase body immunity and accumulate harmful residues in the environment. Family medicinal plants are natural alternatives in maintaining immunity, one of which is the use of ginger plants. This community service aims to characterize and determine the local biological potential (ginger) as an immune enhancer. This program consists of two parts, namely counseling which contains about how to maintain the body's immunity with processed ginger, and practices that teach how to grow ginger by utilizing a narrow land. With the procurement of the IJO (Processed Ginger Immunity) program in the Pakistaji sub-district, it is hoped that the community will be aware of the importance of environmentally friendly herbal medicines.

PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM DENGAN IPO SEBAGAI VARIABEL MODERATING Khusnik Hudzafidah; Ahmad Iskandar Rahmansyah; Umi Rahma Dhany; Judi Suharsono
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1163

Penelitian ini merupakan pengembangan dari penelitian terdahulu tentang pengaruh Return On Asset (ROA) dan Return On Equity (ROE) terhadap harga saham. Pengembangan penelitian dilakukan dengan cara menambahkan variabel Initial Public Offering (IPO) sebagai variabel moderating. Objek penelitian berupa data dari laporan keuangan tahunan emiten farmasi selama periode 2016 – 2021. Data tersebut kemudian dianalisis menggunakan aplikasi SmartPLS 4.0.8.8. Berdasarkan hasil uji hipotesis diketahui bahwa ROE tidak berpengaruh terhadap harga saham, sedangkan ROE berpengaruh terhadap harga saham. Selanjutnya, IPO mampu memdoserasi pengaruh ROA dan ROE terhadap harga saham..

The Effect of Profitability on Social Responsibility (CSR) in Indonesia: Environmental Performance as a Moderator Khusnik Hudzafidah; Umi Rahma Dhany; Ahmad Iskandar Rahmansyah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.974

This article analyzes the effect of return on assets (ROA) and return on equity (ROE) on social responsibility disclosure with environmental performance as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX). The type of research used is quantitative by using smart PLS as statistical analysis. The sample in this study were issuers in the food and beverage sub-sector for the 2016-2020 period with a total of 11 companies using a purposive sampling method. The results of the study prove that there is a positive relationship between ROA and CSR disclosure, while return on equity has no significant effect on CSR disclosure. The environmental performance variable as a whole does not moderate CSR disclosure but has a positive effect on the dependent variable

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