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ANALISIS PENGARUH VARIABEL FUNDAMENTAL DAN VARIABEL MAKRO (UNCONTROLABLE) TERHADAP HARGA SAHAM (Study Empiris pada Perusahaan Industri Property yang go-publik di BEI ) Mawardi, M. Cholid
IQTISHODUNA IQTISHODUNA (Vol 5, No 1
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.826 KB) | DOI: 10.18860/iq.v4i1.273

Abstract

This research is employed 35 property companies that was listed at BEI. The research objective is testing the influance of fundamental variable and macro variable (uncontrolable) towards stock price. Fundamental variables consist of equity to net profit (X1), liquidity ratio (X2), quick ratio (X3), cash ratio (X4), debt equity ratio (X5), price earning ratio (X6), book market value (X7), and earning per share (X8). Macro variables consist of inflation (X9), deposit rate (X10), and economic growth / sale (X11). The result shows all of variables are significantly influance simultaneously towards stock price which indicated by F test = 5.567 on significant level = 0.000. Partially, 6 variables are significantly influance towards stock price there are : X1 (sig level = 0.021; t test = 2.368), X2 (sig level = 0.039; t test = 2.141), X6 (sig level = 0.017; t test = 2.413), X7 (sig level = 0.000; t test = 5.383), X8 (sig level = 0.039; t test = 2.173), X10 (sig level = 0.047; t test = -1.921). Inflation variable is the dominant variable with coeffisien value -1019.402.
TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI DI PERGURUAN TINGGI NEGERI DI KOTA MALANG Mawardi, M. Cholid
IQTISHODUNA IQTISHODUNA (VOL 8, NO 1
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (180.135 KB) | DOI: 10.18860/iq.v0i0.1758

Abstract

The purpose of this study was to measure the gap of understanding that comes from the vocational school students majoring in accounting, high school social studies and Madrasah Aliyah Department of General of the basic concepts of accounting. The basic concept of accounting is used as a variable in this research that the assets, liabilities and capital. Techniques of data collection in this research using questionnaires. Population and sample in this study were 100 students majoring in accounting at the State Universities in Malang City listed as an active student for the academic year 2010/2011 and has completed introductory accounting courses I and II. This study uses a different test Kruskal Wallis to measure the gap of understanding that comes from the vocational school students majoring in accounting, high school social studies majors and Madrasah Aliyah General of the basic concepts of accounting. The results show that, of the three variables are used as the measurement of differences in levels of student understanding of basic concepts of accounting are assets, liabilities, capital and otherwise there is no students' understanding of basic concepts of accounting. From the mean rank of three variables it is seen that students from Madrasah Aliyah better understand the basic concepts of accounting compared to students from SMK Accounting Department and high school social studies majors.
ANALISA FREE CASH FLOW DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN UTANG (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI INDONESIA) Mawardi, M. Cholid
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 2, No 1 (2014): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v2i1.2963

Abstract

The objectives of this study are : 1) to know the influence of free cash flow to debt policy in the company that have low investment opportunity set, 2) to know the influence of free cash flow to the debt in the big company which have low investment opportunity set, 3) to know the influence of managerial ownership to the debt policy in the small company. This study employs debt as dependent variable and free cash flow and managerial ownership as independent variable. The sample of this study is 36 Indonesia companies listed in the Indonesia Stock Exchange from 2010 to 2013. The results indicate that the companies with low investment opportunity set and high free cash flow tend to use debt to finance companies operation. And managerial ownership has positive correlation to the debt in the small company. It proves that managerial ownership has ability to minimalize agency cost.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BEI Mawardi, M. Cholid
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 1: Januari 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.895 KB) | DOI: 10.18860/em.v4i1.2333

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Abstract; This research was aimed to investigate the effect of corporate govenance corelated with the compositions of board of independent directors, the size of director boards, audit committee and the size of the company to profit management happened in banking company listed in Indoonesia stoct exchange. In this research, profit management was measured by acrual estimate management ditected by Healy model (1985). This model was thedevelopment of acrual prediction model with measuring estimate acrual as the total acrual (Dechhow et al. 1995).The population of thisresearchwas alltheIndonesianbanking companies listed in Indonesian stoct exchange since 2008-2010. The data of corporate govenance and profit management were got from annual report, finance accounts of each company got from legitimate site of Indonesian stoct axchange  (www.idx.co.id). The analyzedcompanieswere 84 (28x3) bankingcompanieslistedinIndonesianstoctexchangesince 2008-2010, andthe sampling methodusedinthisresearchwas purposive sampling. The hypothesis of thisresearchwas testedbydoubled linear regresion. The result of the testing thehypothesiswas shownthatcorporategovenance variable correlated with compositions of board of independent directors,the size of director boards, audit committee and the size of the company simultaneously didn’t correlate to the stoct exchange. Key words: Corporate Governance, Board of Independent Directors, The Size of Director Boards, Audit Committee, The Size of the  Company, and Stoct Exchange. ABSTRAK Aimed this research was to investigate the effect of corporate govenance corelated with the Compositions of the board of independent directors, the size boards of directors, audit committee and the size of the company to profit happened in banking management company listed in Indoonesia stoct exchange. In this research, profit management was a Measured by acrual estimate ditected management models by Healy (1985). This Model was the development of prediction models with measuring acrual acrual estimate as the total acrual (Dechhow et al. 1995). The population of this research was all the banking companies listed in Indonesian Indonesian exchange stoct since 2008-2010. The data is of corporate govenance and profit management were got from the annual report, finance accounts of each company got from the legitimate site of Indonesian stoct axchange (www.idx.co.id). The Analyzed companies were 84 (28x3) companies listed in Indonesian banking stoct exchange since 2008 to 2010, and the sampling method used in this research was purposive sampling. The hypothesis of this research was tested by linear regresion doubled. The result of the testing of the hypothesis was shown that corporate govenance Compositions of variables correlated with an independent board of directors, the size boards of directors, audit committee and the size of the company simultaneously did not correlate to the stoct exchange. Key words: Corporate Governance, Board of Independent Directors, The Size of the Director Boards, Audit Committee, The Size of the Company, and Stoct Exchange.
Model Penerapan Good Corporate Governance dalam Praktik Tunneling di Indonesia DEWI DIAH FAKHRIYYAH; M. Cholid Mawardi
Jurnal Riset Akuntansi Vol 19 No 2 (2020): Jurnal Riset Akuntansi Aksioma, Desember 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i2.100

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Konflik keagenan yang terjadi di Indonesia adalah konflik keagenan tipe II yaitu antara pemegang saham mayoritas dan minoritas karena sifat kepemilikan perusahaan yang terkonsentrasi yang berpotensi terjadinya tunneling. Penelitian ini bertujuan menguji pengaruh corporate governance, ukuran perusahaan, leverage, dan profitabilitas terhadap tunneling sebagai bentuk konflik keagenan serta peran kebijakan dividen dalam memoderasi pengaruh corporate governance terhadap tunneling. Teknik analisis yang digunakan adalah analisis regresi moderasi menggunakan aplikasi IBM SPSS versi 18. Populasi penelitian adalah perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2013-2017 dan sampel dipilih menggunakan teknik judgement sampling. Hasil penelitian menunjukkan bahwa corporate governance mampu meminimalkan terjadinya tunneling, serta ukuran perusahaan dan profitabilitas justru memperbesar terjadinya praktik tunneling, namun leverage tidak berpengaruh terhadap tunneling. Kebijakan dividen sebagai variabel moderasi dalam penelitian ini tidak mampu memoderasi pengaruh corporate governance dalam mengatasi masalah tunneling. Hal ini disebabkan kebijakan dividen di Negara berkembang seperti Indonesia merupakan bentuk substitusi dari perusahaan dalam mengatasi masalah agensi seperti tunneling. Hasil penelitian ini berkontribusi pada pada teori keagenan tipe II yang membahas konflik antara pemegang saham mayoritas dan minoritas, yang dapat diatasi dengan penggunaan mekanisme corporate governance yang baik serta penggunaan kebijakan dividen sebagai substitusi dari mekanisme corporate governance.
Alternative Work Arrangements, Work Environment, and Job Stress on Job Satisfaction and Turnover Intention Moh. Cholid Mawardi
Golden Ratio of Human Resource Management Vol. 2 No. 1 (2022): August - February
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (741.264 KB) | DOI: 10.52970/grhrm.v2i1.155

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This study was conducted to analyze the influence of Alternative work arrangementss, work environment, and job stress on job satisfaction. The object of this research is millenial bankir with a total sample of 120 employees and data collection use online survey. Data were analyzed using Structural Equation Modeling (SEM) with AMOS. The results of this study indicate that Alternative work arrangementss, job stress have a negative significant effect on job satisfaction, work environment has a positive significant effect on job satisfaction, job satisfaction has a positive significant effect on turnover intention, and Alternative work arrangementss have a positive effect and significant on turnover intention, the work environment has a negative and significant effect on turnover intention, work stress has a positive insignificant effect on turnover intention, Alternative work arrangementss have a negative significant effect on turnover intention through job satisfaction, the work environment has a positive significant effect on turnover intention through job satisfaction, and job stress has a negative significant effect on turnover intention through job satisfaction. The human resource management must implement the suitability of employee competencies with their field of work better so that it is expected to reduce turnover in employees creating a conducive work environment.  
Optimization of Management of BUMDes: The Case in East Java Province Muhammad Ridwan Basalamah; M. Cholid Mawardi
Journal of Accounting Auditing and Business Vol 4, No 2 (2021): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i2.33523

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This study aimed to describe the use of village assets in increasing the village's original income through BUMDes in  Ketapanrame Village, Trawas District, Mojokerto Regency, East Java Province. This research type is qualitative research using a three-stage approach, namely the first stage with a community-based research approach. Second Stage In-depth Interview. The third stage of the Focus Group Discussion approach. The study results indicate that the management of  Village-Owned Enterprises located in Ketapanrame Village, Mojokerto Regency, East Java Province, follows existing village regulations starting from the underlying legal basis, the articles of association and bylaws compiled, as well as the organizational structure. BUMDes in Ketapanrame village, East Java province, have been well managed, so that to date, they have five business units, namely, Drinking Water Management Unit, Environmental Hygiene Unit, Land and Cage Management Unit, Tourism Unit and Savings and Loans Business Unit and Partnership.
The Development of the Tourism Sector in Improving the Regional Economic Growth of Mojokerto Regency Muhammad Ridwan Basalamah; M. Cholid Mawardi
Golden Ratio of Marketing and Applied Psychology of Business Vol. 2 No. 2 (2022): February - June
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmapb.v2i2.193

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Tourism is one sector that is being seriously worked on by countries in the world to encourage the national economy. The purpose of this research is how to implement strategy development to increase regional economic growth and what are the positive implications of implementing strategy development to increase regional economic growth in Mojokerto Regency, East Java, Indonesia. Research and methods in this study used qualitative method with the analysis of the interaction patterns used Miles and Huberman of Data Collection, Data Reduction, Data Presentation and Conclusions and Verification. The results of this study show governance in the development of tourism-based village potential in Mojokerto Regency, especially Ketapanrame Village, is one proof where the village government can invite the community to work together to realize a common goals. From this it can be state that village officials or village heads are able to give trust to the community where not all leaders can do this. With the existence of several tours such as the Ganjaran park and Sumber Gempong, the Trawas Village Head admits that the community's economic level is slowly getting better. Managing village potential is not only temporary if the development process but also the utilization after that.
Effectiveness Of Implementation of Village Financial System Applications (SISKEUDES) in Improving Accountability and Transparency of Financial Statements Grati Village Sub-District Sumbersuko Lumajang District Moh. Cholid Mawardi
Jurnal Rekognisi Akuntansi Vol. 5 No. 2 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.034 KB) | DOI: 10.34001/jra.v5i2.186

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The village government is required to compile a report on the realization of the APBDes and an Accountability Report on the Realization of the Implementation of the APBDes which is a form of accountability for the performance of the local government to the community which is used to assess the performance results of the village apparatus and as a medium to show transparency and accountability in village financial management. The purpose of this study was to determine the effectiveness of implementing the Village Financial System Application in increasing accountability and transparency of financial reports in Grati Village, Sumbersuko District, Lumajang Regency. This research method uses a qualitative approach with a qualitative descriptive type of research. The results of this study indicate that the application of the Village Financial System Application (SISKEUDES) is effective in increasing the accountability and transparency of financial reports in Grati Village, Sumbersuko District, Lumajang Regency.
ANALISIS PENGARUH JENIS KELAMIN, PENDAPATAN ORANG TUA DAN STATUS BERKELAS TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI DENGAN LOVE OF MONEY SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Mahasiswa Akuntansi Universitas Negeri Malang, Universitas Islam Malang dan Universitas Muhammadiyah Malang) Risma Tri Edi Susenti; Noor Shodiq Askandar; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 01 (2019): e_Jurnal Ilmiah Riset Akuntansi Juni 2019
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.916 KB)

Abstract

ABSTRACT This research aiming for test relationship between type gender to perception ethical college student accounting, then parental income, class status to love of money, and love of money to perception ethical college student accounting. Data from questionnaire is 96 and this research use SPSS modeling. Results this research to show that: type variable gender not take effect to perception ethical college student accounting, income elderly and classy status take effect to love of money, variable love of money take effect to perception ethical college student accounting. The higher level of income of parents and class status, the higher level of love of money. The higher love of money students, the lower level of their ethical perceptions.. Keywords: gender, parental income, class status, love of money, perception ethical
Co-Authors Abd. Goffar Abdul Lathif Afifah Afda Nauziah Afifudin Afifudin Agustina Isviandari Ahmad Basori Ainia Fajrin Ainun Asri Aisyah Nur Baity Sa’diyah Akhmada Faidah Alifia Udlhiyana Shifa Amalia Maulida Nurissalmah An-Nisa Soeni Ana Silva Anggraini Anang Febrianto Andre Bayu Pratama Anggia Mandari Valensia Devi Anggita Septya Nisa Sholekhah Anik Malikah Anindya Ayu Nilamsari Anis Rochmawati Anisa Dwi Wandani Anisa Novianty Wakanno Anita Febriana Anita Rachman Annisa Nurul Imani Annisa Syafitrah Sakeh Aqidatul Firly ARIF EFENDI Arista Fauzi Kartika Sari Assrofei Laily Faddillah Ayu Febri Citra Pertiwi Ayu Mei Lisa Putri Ayu Mir’atus Sholihah Badris Sholeh Baiq Inggit Hariyanti Basalamah, Muhammad Ridwan Chadinamin Fadhilatil Maula Chalisa Amalia Putri Chandra Febyani Putri Mulyadi Chotimatul Hamidah Cindy Ariana Oliviantika Cindy Widyawati Darti Wahyuni David Wahyu Hemawan Desi Ananda Saidina Dessy Meritha Putri Desti Wahyuningrum Ekawati Desy Susilawati Devi Febryanti DEWI DIAH FAKHRIYYAH Dian Almahri Abd. Kadir Dian Antika Sari Dian Novitasari Dian Safitri Dias Olivia Diawati Diawati Dila Anggraheni Dinanda Primanagari Dinanda Primanagari Dinda Oktaviani Dinda Septian Nur’aini Dini Ariani Putri Dita Dwi Lestari Diyah Ratnasari Durrotul Yatimah Dwi Dosi Kurniawati Dwiyani Sudaryanti Dyah Putri Novitasari Dyanira Putri Hertika Dzurrotun Nasikhah Efi Kumala Eka Maylinda Nurafifah Eka Wulandari Eka Yulianti Ekky Dian Muharromah Ela Muliana Elia Nurmala Ema Maliawati Emy Puji Puspitasari Enggar Tiyas Yuliyanti Enis Setiawati Erina Sasmita Arjuni Erlina Julita Pramesti Ervinda Irawati Eva Lailan Rahmania Syefiada Eva Puspitasari Eva Wulandari Evy Nur Sugiarti Fairotus Shulhiyyah Faizatur Hafidhoh Fani Adhistyastuti Farida Diyan Pertiwi Fatimatuz Zahro Fikria Lailatus Sidqiyah Firdausia Oktaviana Firqatun Nafilah Gaendie Mustika Ladyve Geya Adiptadaniar Habibah Mutiara Islamiyah Hairunisah Hairunisah Halimatus Sakdiyah Halimatus Sa’diyah Hamamah Jamaludin Hamdi Holid Ulinnuha Hanafi Hanafi Hariri Hariri Hariri, Hariri Hijah Maisyarah Hikmatul Amaliya Hilda Rahmadia Putri Hj. Nur Hidayati Hj. Nur Hidayati Hj. Nurhidayati Hj. Nurhidayati Hoiriyah Ali Husnul Hidayatur Rohmah Ika Alivia Rizky Ika Erniawati Ika Nur Faiza Imam Baihaqi Ahmad Imarotul Mufidah Imelda Imelda Imelda Yofa Aprillia Imroatus Sholikah Indah Sumayah Gasim Inggit Dwi Priliya Intan Dewi Sa’adah Intan Kurnia Inti Sari Istiqomah Nur Frida Iva Yuliana Pratama Jamli La Nasir Jumiati Halima Kamisa Delasari Karina Murngnysih Karlina Apriliasari Kiki Veronica Agatha Kirana Amalia Latulanit Kumala Faiza Amalia Laila Maulatul Haq Laila Nur Rosyidah Lailatul Mutmainnah Lesi Anjaliati Lika Yunistiyawati Lina Puspitasari Linda Devita Linda Wulandari Liria Rhosa Effendi Lisa Alvionita Lita Noviani Livia Deni Zakaria Luluk Innafisah Lutfiani Nur Adiliyah Lutvia Yanda Ayunanta Mahfiro Mahfiro Maria Ulfa Maslichah, Maslichah Meli Marliani Melinda Ramadhanti Misbahul Mun’im Moh. Amin Moh. Amin Mohamad Indra Ardhiansa Mohammad Amin Muhammad Noor Ramadhani Muhdor Muhdor Muhsi Rosdian Sukmawati Mutiara Mardaw Mutmainna Indah Andriyani Dewi Nafi’atin Riski Namira Usman Na’am Chusaeri Neny Sulistyowati Nimas Agustin Candra Sujarwo Nisa Amelia Ramdani Noor Shodiq Askandar Normasari Dwi Purwanti Novyta Diah Ayu Putri Inandi Nuansa Risky Nur Chalimatussa’diyah Nur Diana Nur Diana Nur Hadayati Nur Hasanah NUR HIDAYATI Nuril Laili Wulandari Nurkomariah Nurkomariah Nurul Ikriyah Nurul Mutia Hidayah Nurul Nabilah Oktaviana Imami Mahmudah Olivia Rizqiatul Jannah Prima Anggraeni Hartutik Putri Ningsih Putri Nurfadilah Putri Septianita Rachmawati Putri Yudiastantri Qisthi Yoeanda Qonita Lutfiyah Rahma Maulidia Rahmatdatulah Rahmatdatulah Rayi Mifta Pradifta Retno Dwi Wandika Rina Ariani Rindit Pranandari Rini Cahyanti Risa Levia Setyawati Riska Widia Rantasari Risma Tri Edi Susenti Risna Nur Anggraini Rofiatul Jannah Sabtian Clara Desya Putri Sahid Hidayah Salina Salina Sari Lestari Sarina Hi Djafar Selynia Nurur Rohmah Shofiyah Shofiyah Shofyah Shofyah Silvia Qotrun Nada Siti Aminah Anwar Siti Choirul Umatin Siti Hakimatun Nisak Siti Istiqomah Siti Nur Aini Arum Lestari Siti Rofiah Siti Wahyuni Sofiana Sofiana Sri Sinta Wardani Sri Sukenti Sri Wahyuni Suniyah Suniyah TRI WULANDARI Tsamrotul Masrifatil Abadiah Ufairoh Rohmawati Ulfa Dwi Yanti H. Abubakar Ulfa Ilmiyatis Sholichah Umi Masruroh Ummy Sholihah Vika Herdiana Wahidatul Hasanah Wanda Alisah Sastiana Wardatul Jannah Winda Armeinita Wulandari Yayang Perdania Putri Yoga Prasetyo Yulia Zahro Yuninda Asmi Puspita Sari Yunita Adelia Putri Yuyun Fadilah Yuyun Hanifatusa’idah Zahrotul Jannah Zalzulifa Zelvi Ainun Naja