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All Journal Riset Akuntansi dan Keuangan Indonesia JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Agritech: Jurnal Fakultas Pertanian Universitas Muhammadiyah Purwokerto Muhammadiyah Riau Accounting and Business Journal Journal of Economics Research and Social Sciences ADPEBI International Journal of Business and Social Science Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Finance and Business Digital (JFBD) Media Ekonomi Asian Journal of Management Analytics Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat
Sri Wahyuni
Department Of Accounting, Faculty Of Economics And Business, Universitas Muhammadiyah Purwokerto
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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Analysis of Determinants of Employee Performance: A Case Study Tri Wiyana Basuki; Sri Wahyuni; Naelati Tubastuvi; Azmi Fitriati
ADPEBI International Journal of Business and Social Science Vol. 2 No. 2 (2022): October 2022
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v2i2.324

Abstract

 This study aims to analyze and find empirical evidence that leadership style, supervision, work discipline, motivation, bonuses, and incentives on employee performance. This type of research is quantitative research. The population in this study were all employees of PT. Green Lahat, totaling 114 people. The data used in this study is primary data. Methods of data collection are done by using a questionnaire. The analysis technique used is multiple linear regression analysis. The results showed that leadership style, supervision, work discipline, motivation, bonuses, and incentives had a positive effect on employee performance. PT. Green Lahat needs to improve leadership and supervisory styles so that work discipline and employee motivation increase so that employee performance will also increase. In addition, PT. Green Lahat should maintain a system of distribution of bonuses and incentives so that employees can further improve their performance.    
IbM AISIYAH RANTING BOJONGSARI: PEMANFAATAN SAMPAH RUMAH TANGGA UNTUK PEMBUATAN PUPUK ORGANIK Pujiharto Pujiharto; Sri Wahyuni
PROSIDING SEMINAR NASIONAL LPPM UMP Vol 2 (2020): PROSIDING SEMINAR NASIONAL LPPM UMP 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.469 KB)

Abstract

Tujuan kegiatan IbM ini adalah meningkatkan kemampuan Ibu-ibu Aisiyah Ranting Bojongsari pada pemanfaatan sampah rumah tangga untuk pembuatan pupuk organik.. Metode kegiatan terdiri dari penyuluhan, diskusi,pelatihan dan praktek cara membuat pupuk organik dari sampah rumah tangga. Kegiatan IbM ini menghasilkan luaran teknologi pemanfaatan sampah rumah tangga untuk pembuatan pupuk organik. Luaran lain berupa publikasi ilmiah pada seminar nasional. Evaluasi kegiatan menunjukkan bahwa terjadi peningkatan pemahaman dan ketrampilan ibu-ibu Aisiyah Ranting Bojongsari serta kemandirian anggota kelompok mitra untuk melanjutkan penerapan pemanfaatan sampah rumah tangga untuk pembuatan pupuk organik.
IbM IBU-IBU AISIYAH RANTING BOJONGSARI: PENJERNIHAN AIR SECARA ALAMI UNTUK KEBUTUHAN RUMAH TANGGA Pujiharto Pujiharto; Sri Wahyuni
PROSIDING SEMINAR NASIONAL LPPM UMP Vol 3 (2021): PROSIDING SEMINAR NASIONAL LPPM UMP 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.133 KB)

Abstract

Tujuan kegiatan IbM ini adalah meningkatkan kemampuan ibu-ibu Aisiyah Ranting Bojongsaria dalam proses penjernihan air setiap musim hujan. Lokasi kegiatan adalah Ranting Aisiyah Desa Bojongsari. Metode kegiatan terdiri dari penyuluhan, diskusi kelompok terarah (Focus Group Discussion), pelatihan dan praktek cara menjernihkan air secara alami untuk kebutuhan rumah tangga. Partisipasi aktif dari anggota mitra dimulai sejak perencanaan, pelaksanaan sampai evaluasi. Pada  akhir  kegiatan dilakukan evaluasi yang  menunjukkan bahwa  terjadi peningkatan pemahaman dan ketrampilan ibu-ibu Aisiyah Ranting Bojongsari dan kemandirian dalam melakukan penjernihan air secara alami untuk kebutuhan rumah tangga. Luaran berupa seminar nasional yang di publikasikan dalam prosiding terindek.
The Effect of Institutional Ownership, Free Cash Flow, and Asset Structure on Debt Policy with Profitability as a Moderation Variable (Case Study of Property & Real Estate Sector Companies Listed on the IDX for the 2019-2021 Period) Rizka Rahayu Utami; Sri Wahyuni; Hadi Pramono; Ani Kusbandiyah
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 4 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v1i4.2081

Abstract

This study aims to examine the effect of institutional ownership, free cash flow, and asset structure on the debt policy of property & real estate companies listed on the IDX during the period 2019 to 2021, moderated by profitability. The sampling technique used was purposive sampling and 45 samples were obtained. The analytical method used is a multiple linear regression test with Moderating Regression Analysis (MRA). The results of the analysis show that asset structure has no impact on debt policy, while institutional ownership and free cash flow have a negative effect. The impact of institutional ownership on debt policy can be moderated by profitability. However, profitability cannot moderate the impact of free cash flow and asset structure on debt policy.
Effect of Working Capital Turnover, Capital Structure, Company Size, and Sales Growth on Profitability Lina Puji Lestari; Sri Wahyuni; Novi Dirgantari; Selamet Eko Budi Santoso
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.1979

Abstract

Profitability is very important because it can affect investors' preferences about the company. This study aims to analyze and prove empirically the effect of working capital turnover, capital structure, company size, and sales growth on profitability. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used purposive sampling method and obtained a sample of 29 companies that met the criteria. The analysis technique used is multiple regression analysis and uses quantitative methods. The results of this study indicate that the working capital turnover variable has no effect on profitability. The capital structure variable has a negative effect on profitability. Variable company size and sales growth have a positive effect on profitability. This research provides a scientific contribution in the form of insight into some of the influence of profitability factors in property and real estate sector companies listed on the Indonesia Stock Exchange.
The Influence of Institutional Ownership, Proportion of Independent Commissioners, Gender of Female Board of Directors, and Company Size on Company Financial Performance Ninda Ayu Primadani; Sri Wahyuni; Edi Joko Setyadi; Bima Cinintya Pratama
Asian Journal of Management Analytics Vol. 2 No. 1 (2022): January 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v2i1.2516

Abstract

This study aims to examine the effect of institutional ownership, the proportion of independent commissioners, the gender of female directors, and company size on the company's financial performance. The population of this study is Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The sampling method used was purposive sampling and 147 samples were obtained. Hypothesis testing using multiple linear regression analysis. The results of the study show that institutional ownership variables, the proportion of independent commissioners, the gender of female board of directors has no effect on company financial performance, and company size has a negative effect on company financial performance, because the bigger the company size, the lower the financial performance.
Faktor Faktor Determinant Pertumbuhan Ekonomi Regional Pada Masa Pandemi Di Jawa Tengah Kartika Widyasari; Novi Dirgantari; Sri Wahyuni; Hardiyanto Wibowo
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1322

Abstract

Due to the covid-19 pandemic, which is assumed to be equivalent to the economic crisis, regions in Central Java are one of the regions that are economically highly affected. This is evidenced by the decline in GRDP to -2.65 in the mid-May 2021 period. This research tries to answer the gap between the results of previous research on the variables of local own-source revenue, capital expenditure, unsuspent funds and budget refocusing on regional economic growth. The purpose of this study is to empirically examine the impact of local own-source revenue, capital expenditure, unsuspent funds (SiLPA) and budget refocusing on regional economic growth in central Java regions and cities in 2019-2021. The research method used is quantitative with secondary data and multiple linear regression as the data analysis technique. The data collection technique in this study used a saturated sampling technique with a sample of 35 districts and cities in Central Java. The results showed that local own-source revenue (PAD), capital expenditure and unsuspent funds have a positive effects on regional economic growth. Meanwhile, budget refocusing have no effect on regional economic growth.
Penggunaan Fraud Hexagon dalam Mendeteksi Kecurangan Laporan Keuangan Didi Setyono; Eko Hariyanto; Sri Wahyuni; Bima Cinintya Pratama
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1325

Abstract

This research aims to examine the fraud hexagon theory in the detection of fraudulent financial reporting that occurs in a company. According to the hexagon fraud theory, fraud occurs due to 6 factors, namely pressure/stimulus, opportunity, capability, ego/arrogance, rationalization, and collusion. These 6 factors are proxied with 10 proxies, namely: financial stability, financial targets, external pressure, change in director, change in auditor, ineffective monitoring, industry nature, number of CEO photos, political connections, and collusion. The population in this research are companies listed in the LQ 45 index period I February-July 2017-2021. The sample in this study is 88 samples. The data analysis approach used is statistic descriptive, classic assumption test, and multiple regression analysis using SPSS 25. The results of this study reveal that the nature of industry and external pressures have a negative effect on the detection of financial statement fraud, and change in auditor positively effect on the detection of financial statements fraud. While the variables of financial stability, financial targets, political connections, change in directors, number of CEO photos, ineffective monitoring, and collusion have no effect in detecting financial statements fraud. This result can be used for companies management as their references about what makes fraudulent financial statements occurs, so they can make preventive action for their companies
The Effect of Earnings Per Share (EPS) and Company Size on Company Value with Return on Assets as Moderating Variables (Case Study of Companies Registered on JII-70 during the Covid-19 Period in 2020-2021) Fyna Maulina; Suryo Budi Santoso; Sri Wahyuni; Dwi Winarni
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2376

Abstract

This study examines the effect of company size and Earnings Per Share (EPS) on firm value with Return on Assets (ROA) as a moderating variable in companies listed on JII-70 during the Covid-19 period 2020-2021. The sampling technique used in this study This is a purposive sampling technique so that as many as 98 data are obtained. The data analysis technique used is multiple regression analysis and Moderated Regression Analysis (MRA) with the help of the SPSS program. The results showed that the EPS variable had no effect on firm value, firm size had a negative effect on firm value, ROA strengthened the effect of the EPS relationship on firm value, and ROA weakened the effect of firm size on firm value.
Effectiveness of Size, Liquidity, Leverage, and Growth on CSR Disclosure Moderating Role by Profitability in Indonesian Stock Exchange (IDX) Dwi Fatmah Sari; Eko Hariyanto; Sri Wahyuni; Novi Dirgantari
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 1 (2023): Mei 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i1.8642

Abstract

The conduct of this study emphasizes the purpose of determining the presence or absence of the influence of profitability which acts as moderating in the influence of company size, liquidity, leverage, and company growth on CSR disclosure. This research focuses on sectors that have been classified as consumer non-cyclicals listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The theory carried in this study refers to the theory of legitimacy and stakeholders. With regard to the theory of legitimacy, it is clearly affirmed that organizations always seek to be perceived as operating within the limits and norms of the prevailing society and put more emphasis on public rights. Meanwhile, in stakeholder theory, it is said that a company must be an organization whose actions can contribute to its stakeholders. Therefore, the support provided by stakeholders affects the existence of the company itself and this support plays an important role in maintaining the company's life.  The procedure in the sampling process is by purposive sampling and obtained by 28 companies. The data analysis model applied in this study includes descriptive statistics, multiple linear regression analysis, and residual test MRA and by utilizing SPSS 26 software. The results of this study prove that CSR disclosure cannot be influenced by company size or company growth. Meanwhile, CSR disclosure can be affected by liquidity and leverage. The results of moderated regression analysis through residual testing have proven that the relationship between company size, liquidity, leverage, and company growth with CSR disclosure cannot be strengthened by profitability.
Co-Authors Ani Kusbandiyah Annisa Ilma Hartikasari Azmi Fitriati Dea Puspita Dian Anjar Pratiwi Didi Setyono Dwi Fatmah Sari Dwi Winarni Edi Joko Setyadi Eko Haryanto Fyna Maulina Hadi Pramono Hardiyanto Wibowo Herman Felani Kartika Widyasari Lina Puji Lestari Merina Ditya Paramitha Nabila Khansa Mahira Naelati Tubastuvi Ninda Ayu Primadani Noni Marliyana Novi Dirgantari Novi Dirgantari Nurshahika Agustina Olivia Oktafiana Pratama, Bima Cinintya Pujiharto Pujiharto Reghita Nabilla Shafira Rizka Rahayu Utami SEB Santoso Selamet Eko Budi Santoso Siti Nur Azizah Suryo Budi Santoso Tiara Pandansari Tri Wiyana Basuki Trina Romadona Wina Ayu Isnaeni