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Analisis Modal Intelektual Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Melalui Kinerja Perusahaan Sebagai Variabel Antara Bayu Aji Kurniawan; muslichah muslichah
Jurnal Akuntansi dan Pajak Vol 20, No 01 (2019): Jurnal Akuntansi dan Pajak, Vol. 20 No. 1, Juli 2019
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v20i1.574

Abstract

This study examines the effect of intellectual capital and firm size on firm value with the company's financial performance as an intervening variable.. The sample used in this study is a food and beverage company that is listed on the Indonesia Stock Exchange (IDX) it the period 2014-2018. Data obtained by 65 samples. Data of this study is analyzed using path analysis. The results show that intellectual capital and firm size had a positive effect oncompany performance and firm value, and company performance mediate the effect of intellectual capital and firm size on firm value.
ANALISIS SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA DALAM MENCEGAH ACCOUNTING FRAUD DENGAN AKUNTABILITAS KINERJA SEBAGAI VARIABEL INTERVENING Yulianus Bramero Kurniawan Rugu; Muslichah Muslichah
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3782

Abstract

This research is a causality study that aims to analyze the effect of the implementation of internal control systems and human resource competences on the prevention of accounting fraud with accountability performances as an intervening variable. The data in this study are primary data from 39 respondents who work at the Regional Finance Agency of East Manggarai Regency. The sampling technique in this study used the saturated sampling method using a survey method with questionnaire as a tool to collect data. Data analysis was carried out using the Partial Least Square method and hypothesis testing using the bootstrapping method using the SmartPLS 3. The results show that human resource competences has a significant effect on accountability performances and prevention of accounting fraud, accountability performances has a significant effect on prevention of accounting fraud. While the internal control system does not have a significant effect on accountability performances and prevention of accounting fraud. Accountability performances does not mediate the relationship between internal control systems and prevention of accounting fraud, while accountability performances mediates the relationship between human resource competences and prevention of accounting fraud.
The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency Fernanda Fernandhytia; Muslichah Muslichah
Media Ekonomi dan Manajemen Vol 35, No 1 (2020): Competitive Challenges Facing Indonesia in the Global Economy
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.809 KB) | DOI: 10.24856/mem.v35i1.1343

Abstract

In general, this study aims to determine the effect of Internal Control, Individual Morality, and ethical Value on Accounting Fraud Tendency in Start-Up Businesses. This study was conducted on  Start-Up Businesses. One hundred eighty-eight respondents participated in this study. The result of this study showed that internal control has a significant negative effect on accounting fraud tendency. In other words, an increase in Internal Control will decrease the tendency of accounting fraud in a company. Individual morality also has a significant negative effect on accounting fraud tendency. An increase in individual morality, which could be done by implementing the right morals in daily activity will prevent the action of fraudulent behavior. Furthermore, ethical value also has a significant negative effect on accounting fraud tendency. A proper profession ethic codes will increase moral value in an individual's professionalism, which will minimize the action of fraudulent behavior. This research is done in the hope to contribute to the theory and practice. This study contributes to the subject related to internal control, individual morality, ethical value, and accounting fraud tendency. Furthermore, for Start-Up Businesses, research can be used to prevent accounting fraud
The effect of environmental, social disclosure, and financial performance on firm value Muslichah Muslichah
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss1.art3

Abstract

This research analyzes the effect of environmental and social disclosure (ESD) on firm value (FV) with financial performance (FP) as an intervening variable. Objects of this research are companies involved in Indonesia Sustainability Reporting Award (ISRA). The samples are companies that participated in the ISRA during the period starting from 2013 to 2016. The sample of this research is 15 companies if the period used four years, then the final number of observations used for further analysis is 60. The result of this study shows four essential findings. First, the direct effect of ESD on FV is not significant, the impact of ESD on FP is positive and significant, the effect of FP on FV is positive and significant, FP mediates the impact of social and economic performance on FV. This finding confirms the application of legitimacy and stakeholder theory in developing countries where stakeholders have no power to pressure corporate management into social and environmental activities. The results also benefit managers and standards setters. For managers, this finding emphasizes that ESD is a crucial factor in legitimizing the company's products in the eyes of stakeholders. For standard makers, the results are useful for them to develop social and environmental reporting guidelines.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI Kastelia Azaria; Muslichah Muslichah
Monex: Journal of Accounting Research Vol 10, No 1 (2021)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v10i1.2292

Abstract

This study aims to examine the effect of corporate governance on firm value with earnings management as a mediating variable. The population of this study is all manufacturing companies in the basic and chemical industry sectors which were listed on the Indonesia Stock Exchange in the period of 2016-2018. The sampling technique used was purposive sampling method. The number of samples is 20 companies, if the period is three years, the number of observations is 60. Data analysis was performed using path analysis. The results of this study shows seven important findings. First, corporate governance that is proxied with managerial ownership has a negative effect on firm value. Second, corporate governance that is proxied with audit committee has a positive effect on firm value. Third, corporate governance that is proxied with managerial ownership has no effect on earnings management. Fourth,  corporate governance that is proxied with audit committee have no effect on earnings management. Fifth,  earnings management has a positive effect on firm value. Sixth,  earnings management cannot mediate the effect of corporate governance which is proxy by managerial ownership on firm value. Seventh, earnings management cannot mediate the effect of corporate governance which is proxy by  audit committee on firm value
Pengaruh Dewan Komisaris Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening Abdul Kadir Usry; Tutik Arniati; Muslichah
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 7 No. 1 (2022): Januari 2022
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v7i1.522

Abstract

This study aims to examine the effect of the board of commissioners (BOC) and capital structure on firm value. This research is a quantitative research, the data is processed using SMART-PLS. The population of this research are banking companies. By using purposive sampling technique, 37 banks were obtained as samples. if the period used is 3 years, the total observation is 111. Research findings indicate that BOC has a positive effect on firm value. Furthermore, the BOC has a negative influence on the capital structure. The next finding is that capital structure has a significant negative effect on firm value. Finally, capital structure mediates the effect of BOC on firm value.
PENGARUH INTERAKSI STRATEGI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL Muslichah Muslichah
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 1 (2003): April
Publisher : STIE Malangkucecwara

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

Abstract

This study investigated the interaction effect of strategy and management accounting systems (MAS) on managerial performance. MAS was defined in term of perceived availability of two characteristics of information, which were scope and timeliness. To assess the interaction effect, data were collected from 57 managers of manufacturing industry by way of mail surveys combined with personal contact. The results of this study indicated that strategy and the availability of MAS characteristics of broad scope and timeliness were associated with higher managerial performance.
PELATIHAN PENINGKATAN DAYA TRANSFER PENGETAHUAN MELALUI LITERASI KOMPUTER PADA PESANTREN EL JASMEEN DI KEL. BANJARARUM KEC. SINGOSARI KAB. MALANG sonhaji sonhaji; Lidia Andiani; Mohammad Syadeli; Muslichah Muslichah; Uke Prayoga
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 8 No 1 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.51 KB) | DOI: 10.33795/jabdimas.v8i1.109

Abstract

This article aims to show that educators' transfer power to students can be increased through educators' computer literacy. The development of science and technology has gained momentum by discovering and developing the internet and its supporting facilities. The development commonly known as information and communication technology provides effectiveness for life activities, especially in education. Due to an increase in the use of ICT in education and educational institutions, computer literacy is a must for educators and education personnel to carry out their duties. This article seeks to reveal the increase in the transfer of educators' knowledge and the effectiveness of the teaching staff's duties from community service activities in Islamic boarding schools. The community service activities that have been carried out to the educators and education personnel show an increase in the capacity of teaching materials provided to students and the capacity for student’s acceptance. Besides, the increase in computer literacy promotes effectiveness and easiness for the educators in fulfilling the tasks as part of their responsibility.
Pengusaha Telur Asin di Kelurahan Sisir di Kota Batu Sebagai Upaya Peningkatan Pendapatan Masyarakat Muslichah Muslichah; Hedher Tuakia
Jurnal ABM Mengabdi Vol 5 (2018): Desember
Publisher : STIE Malangkucecwara

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

Abstract

Along with the rapid development of the city of Batu to support tourist areas, there are growing culinary stalls, restaurants and hotels in the city of Batu. This opens up business opportunities for residents of Batu, one of which is by making salted eggs as snacks that can be processed with various creations by several stalls or restaurants, such as salted egg botok, salted egg gurami, fried salted sambal, salted egg sauce for various variations fish dishes, salted fried tofu and others. In addition, there are also many duck farmers in the city of rock, so the raw material in the form of duck eggs is very abundant. The problem faced by partners is the lack of available tools that support the production process, namely: (1) mixing bricks, salt and water powder, (2) gas stoves and pots for boiling salted eggs are still very limited, and (3) blenders for remove the grasak salt (4) where the eggs are cooked, (5) the bucket used is limited in capacity, (6) the table has limited capacity. In addition, in terms of management, partners lack understanding about financial reports and marketing management. The expected outcomes are community service reports, national-scale journals and print media. It is hoped that with the development of this business, it will help local communities to improve their opinions
Enhancing Ethical Sensitivity and Decision Making Through Accounting Ethics Education Based on Islam muslichah muslichah
Journal of Accounting, Business and Management (JABM) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v29i1.758

Abstract

This paper examines the effectivenes of Accounting Ethics Education Based on Islam (AEEBI) by comparing a level of ethical sensitivity and ethical decisionmaking of Muslim accounting students. Using a pre and post survey, this study examine ethical sensitivity and ethical decision-making of Muslim students who have undertaken AEEBI lecture. This study used a survey questionnaire to collect data from five selected universities (three public universities and two private universities). The number of Muslim accounting students who participated in this study was 202 students. There are two significant findings of this study. First, there are differences in ethical sensitivity and ethical decision making before and after Muslim accounting students attend AEEBI lectures. After attending AEEBI lectures, the ethical sensitivity and decision making of Muslim students has increased.