Article Per Year (5 Year)
p-Index From 2019 - 2024
3.014
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Conference In Business, Accounting And Management (Cbam) 2012 JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma IJIBE (International Journal of Islamic Business Ethics) Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Jurnal Nusantara Mengabdi Engagement: Jurnal Pengabdian Kepada Masyarakat
Luluk Muhimatul Ifada
Universitas Islam Sultan Agung Semarang
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Jurnal ASET (Akuntansi Riset)

 1 
Capital Structure and Dividend Policy Role in Building Stock Price Luluk Muhimatul Ifada; Sri Sulistyowati; Maya Indriastuti
Jurnal ASET (Akuntansi Riset) Vol 13, No 2 (2021): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i2.35564

Abstract

This research aims to determine the effect of capital structure variables on stock price through dividend policy. Stock price is important because it can be used to assess the condition of a company and it becomes a reference for investors to invest in the company. The populations of this research were all manufacturing companies listed on Indonesia Stock Exchange for the period of 2016-2020. The sampling technique used purposive sampling method so that 230 manufacturing companies were obtained. All data were processed using Structural Equation Modeling analysis based on Partial Least Square. The results of this research indicated that the capital structure has a positive effect on dividend policy. In addition, capital structure and dividend policy have a positive effect on stock price. Alternatively stated, dividend policy succeeded in mediating the effect of capital structure on stock price.
Reinforce Corporate Social Responsibility through Earnings Management Chrisna Suhendi; Luluk Muhimatul Ifada; Kiryanto Kiryanto
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.41872

Abstract

The determinants of companies in applying CSR are leverage and earnings management. Empirical evidence so far has produced conflicting evidence about the relationship between leverage, earnings management, and CSR. This study aims to identify the effect of leverage and earnings management on corporate social responsibility. This study also examines earnings management as a mediating variable. This research was conducted on 179 manufacturing companies for three periods, since 2017-2019. Multiple linear regression method was used to analyze this research. Statistical t-test (partial) was carried out for the used of hypothesis testing. The results of this study indicate that leverage has a negative and significant effect on earnings management. In addition, leverage has a positive and significant impact on corporate social responsibility. The mediation results between leverage on corporate social responsibility through earnings management show that earnings management in this study cannot mediate the relationship between the board of commissioners and leverage on corporate social responsibility. These findings are helpful for investors and policymakers. Investors are advised not to trust companies involved in CSR projects and provide transparent financial reports. Because companies can manipulate earnings and provide less accurate financial reports to shareholders, CSR projects must be assessed for credibility carefully. Thus, policymakers should have some guidelines on actual CSR disclosure, not just statements, because it may deceive stakeholders.
Implementing SAK ETAP on the Quality of SMEs Financial Reporting: Case Study of Batik SMEs Luluk Muhimatul Ifada; Sri Anik; Fatmasari Sukesti; Andwiani Sinar Asri
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.49586

Abstract

This study examines the relationship between SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) socialization, understanding of accounting, and motivation to prepare financial statements as independent variables on the quality of SMEs financial reporting in Pati, Central Java, Indonesia. This study used a purposive sampling method for 30 Batik SMEs. This study used primary data processed by the multiple linear regression analysis with SPSS and shows a significant positive relationship. Financial reports on SME operations aim to provide information on the financial position, financial performance, and cash flows needed by stakeholders to continue their business. This study determines the role of SMEs by presenting financial reports that have been determined in accordance with SAK ETAP. The test results in this study indicate that the socialization of SAK ETAP, understanding of accounting, and motivation to prepare financial statements positively affect the quality of financial reporting for SMEs.
Determinants of Goverment Financial Statement Quality Likelihood in Indonesian N Nurcahyono; Luluk Muhimatul Ifada
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.56550

Abstract

This research aims to analyze the factors determining the quality of local government financial report information during the pandemic, with its interaction with external pressure, environmental uncertainty, internal control and technology implementation on financial statement quality.  The data was obtained within the Central Java Provincial Government from 20 October 2021 to 15 February 2022 using a survey method. The questionnaire responses were 257 from 35 Regional Government Organizations—data analysis technique using Structural Equation Modeling-Partial Least Square (SEM-PLS). The research results show that HR competency, compliance with accounting standards, information technology, internal pressure, environmental uncertainty and internal control directly affect the quality of financial report information during the pandemic. It was also found that external pressure and internal control were mediating variables that increased the relationship between variables. The greater the external pressure and the better the implementation of internal control, the better the quality of financial report information will be, as evidenced by an increase in R-square of 20 per cent.  Theoretical implications confirm stewardship theory and can be used practically as material for government consideration to improve the quality of financial report information. The novelty of our research also lies in the use of environmental and economic uncertainty variables that occurred in Indonesia during the COVID-19 period. Hence, this research discusses the quality of financial reports comprehensively by combining various elements related to government regulations, company factors and psychological factors of accountants who are research respondents.
Co-Authors Acep Komara Andwiani Sinar Asri Ardian Adhiatma Chrisna Suhendi Chrisna Suhendi Fatmasari Sukesti Hendar Hendar Ken Sudarti Kentris Indarti Khoirul Fuad Khoirul Fuad Kiryanto - Kusumadewi, Nia Lisa Kartikasari Mamdukh Budiman Maya Indriastuti Maya Indriastuti Mutoharoh Mutoharoh N Nurcahyono Naila Najihah Naila Najihah Nia Kusumadewi Nunung Ghoniyah Nurcahyono Nurcahyono Olivia Fachrunnisa Retno Tri Handayani Rustam Hanafi Rustam Hanafi Siti Istiqomah Sri Anik Sri Layla Wahyu Istanti Sri Sulistyowati Tiara Puspitasari, Tiara Widiatmoko, Jacobus Winarsih Winarsih Winarsih Winarsih Yunandriatna, Yunandriatna Zainal Alim Adiwijaya