Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN JAM Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) ALQALAM
Rita Rosiana
Universitas Sultan Ageng Tirtayasa
Arts Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
EFEKTIFITAS PEMBIAYAAN MUDARABAH/MUSYARAKAH DALAM MENINGKATKAN KINERJA BANK PERKREDITAN RAKYAT SYARIAH DI PROVINSI BANTEN Badina, Tenny; Rosiana, Rita; Ahyakudin, Ahyakudin
ALQALAM Vol 34 No 2 (2017): July - December 2017
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

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

Abstract

The purpose of this research is to analyze the effect of the distribution of mudarabah/musyarakah financing to the performance of mudarabah/musyarakah financing in Sharia Rural Bank Banten Province as well as to build a model of mudarabah/musyarakah financing that is effective in improving the performance of Sharia Rural Bank in Banten Province. The research method used is survey method with quantitative approach with multiple regression analysis. Hypothesis testing using SPSS v.17 software. Data collection techniques used are documentation, survey, and interviews. The population of this research is all the leaders and staff of financing in Banten Province, with 40 samples. The results showed that the variables of Third Party Fund Mobilization, Minimizing Dependence on Subsidies, Incentive System for On-Time Payments, and Building Good Relationships with Customers have a significant positive effect on the Mudarabah/Musyarakah Financing Performance, while the Selection Process and Control Process on Business variables have no effect on Mudarabah/Musyarakah Financing Performance. Keywords: Sharia Rural Bank, Mudarabah/Musyarakah Financing, Effectiveness, Performance 
PERSEPSI ULAMA, TOKOH ORMAS ISLAM DAN AKADEMISI DI PROVINSI BANTEN TERHADAP BAURAN PEMASARAN PERBANKAN SYARIAH DAN KESESUAIAN PRAKTIK PERBANKAN SYARIAH DENGAN PRINSIP-PRINSIP SYARIAH Rosiana, Rita; Indrinana, Ina; Badina, Tenny; Najib, Mohamad Ainun; Atiah, Isti Nuzulul
ALQALAM Vol 34 No 2 (2017): July - December 2017
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (671.951 KB) | DOI: 10.32678/alqalam.v34i2.790

Abstract

Many factors that affect a person's interest in doing something, in this case the author intended is the selection of interest in choosing the community of Islamic banking services. A person's interest in choosing a product is influenced by his perception and knowledge of the product. This study aims to know and analyze the perceptions of the scholars, the leaders of  Islamic organizations and academics of sharia banking and its influence on the growth of Islamic banking in Banten. Teknik data collection used in this research is convenient sampling method. Convenient technique is used because the number of scholars in Banten is very much and the researchers chose the board of MUI of Banten Province as the representative of the ulama in Banten. The type of data used in this study is primary data collected directly by researchers from the field. The data source used in this research is field research (field data) and library research (library data) .The data collection techniques used in this study survey through questionnaires and interviews with the respondents. Based on the results of questionnaires research on 3 groups of Respondents: MUI (30 respondents), Academics (30 respondents), and Islamic Organizations (30 respondents) can be concluded that respondents from academic groups agree on the suitability of the practice and marketing mix of sharia banking with average value 3.77, while respondents from the MUI group and Islamic organizations strongly agree on the suitability of the practice and marketing mix of sharia banking with an average value of 4.11 and 4.35.
CORPORATE GOVERNANCE DAN PENGUNGKAPAN PENGENDALIAN INTERN Zulfikar, Rudi; Rosiana, Rita; Naisah, Ratu Ayu
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 2 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.511 KB) | DOI: 10.30656/jak.v1i2.183

Abstract

The purpose of this research is to examine the role of Corporate Governance practice to internal control disclosure in Indonesian banking industry. Corporate Governance practice (CG) is measured by proportion independent member in Board of Directors, the proportion of Board of Directors independent, managerial ownership, institusional ownership, audit committee size, eduaction background members of audit committee. The sample of this study is 87 banks listed  in the Indonesian Stock Exchange within the year of 2010 and 2012. The data are drawn from the annual report,  multiplregresion is used to analyze the data.   This research find, that Board of Directors size,  institusional ownership and eduaction background members of audit committee are significant factors to internal control  disclosure. Keywords : corporate governance, internal control disclosure
Influence of Firm Size, Profitability and Size of Board of Commissioners on Corporate Social Responsibility Disclosure Uzliawati, Lia; Rosiana, Rita; Samudi, Muhamad Samudi
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 2, No 1 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.912 KB) | DOI: 10.30656/jak.v2i1.188

Abstract

This study aims to analyze influence of Firm Size , Profitability and Size of Board of Commissioners Against Corporate Social Responsibility Disclosure . The independent variable in this study consists of company size, profitability and board size. Profitability variables in this study by Return on Assets (ROA). While disclosure of Corporate Social Responsibility Disclosure using 22 items taken from the GRI (2006), which is the research and Afni Suhardjanto (2009 ) . The sample used is a banking company that is listed on the Indonesia Stock Exchange during the period 2010 - 2012 with a total of 93 samples used were firm observation years. The analysis model used in this study is a multiple linear regression using SPSS software version 20.0. Based on the results of multiple linear regression, the study found that firm size, profitability, and the board size to the CSR significant negative effect.  Keyword: Firm Size, Profitability, Board size, Corporate Social Responsibility Disclosure and Stakeholder
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, dan Islamic Governance Score Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Bank Umum Syariah di Indonesia Tahun 2010-2012) Rosiana, Rita; Arifin, Bustanul; Hamdani, Muhamad
Esensi: Jurnal Bisnis dan Manajemen vol. 5, No. 1, April 2015
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v5i1.2334

Abstract

Conventional social responsibility disclosure is measured by an index of global reporting initiative is limited to the material aspects of the course, while the Islamic social responsibility disclosure is not limited to the material aspect alone, but on the spiritual and moral aspects of the social reporting by Islamic index. Limitations of conventional social responsibility disclosure push this study to determine the factors that influence disclosure of social reporting on Islamic sharia banks in Indonesia.The study involved Islamic banks in Indonesia in 2010-2012. The research method used is content analysis are derived from annual reports or corporate websites Indonesian stock exchange in 2010-2012. Statistical program used was Statistical Package for Social Sciences SPSS 20.0 by using multiple linear regression analysis.The variables used in this study are firm size as measured by total assets, profitability as measured by return on assets, leverage as measured by debt to equity ratio and Islamic governance score as measured by the number, cross membership, educational background, and the reputation of the council supervisor sharia as the independent variable, and Islamic social reporting as the dependent variable. The results pointing to a company that size has a significant influence on the disclosure of Islamic social reporting, while the rest has no effect.DOI: 10.15408/ess.v5i1.2334
Efek Goal Commitment, Lingkungan Litigasi, dan Kepercayaan Pada Penerimaan Auditor Atas Metode Pilihan Klien (Studi Empiris Pada KAP Jakarta) Zulfikar, Rudi; Rosiana, Rita; Romauli, Kristin
Akuntansi dan Manajemen Vol. 8 No. 1 (2013): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v8i1.125

Abstract

The purpose of this research is to examine three factors that affect audit decision such as goal commitment, litigation environment and trust on auditor’s acceptance of the client’s preferred methods. Data were collected through questionaires using purposive sampling method. Samples were selected from accounting firms which were listed on Directory of Ikatan Akuntan Publik Indonesia for 2013 period in Jakarta. Out of the 150 questionnaires sent, the final analysis was based on the response from 109 auditors (72.67%). Moreover, data analysis uses Structural Equation Model (SEM) by using AMOS (Analysis of Moment Structures) version 21.0. The results of this research reveal that (1) goal commitment is positively related to the auditor’s acceptance of the client’s preferred method, (2) litigation environment is negatively related to the auditor’s acceptance of the client’s preferred method, and (3) trust is negatively related to the auditor’s acceptance of the client’s preferred method
Pengaruh Likuiditas, Leverage, Kebijakan Dividen, Ukuran Perusahaan, Good Corporate Governance dan Sales Growth Terhadap Nilai Perusahaan Herdiani, Nita Putri; Badina, Tenny; Rosiana, Rita
Akuntansi dan Manajemen Vol. 16 No. 2 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i2.157

Abstract

This study was conducted to determine the effect of liquidity, leverage, dividend policy, firm size, good corporate governance, and sales growth on firm value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016 – 2020 period. Listed on the Indonesian Sharia Stock Index (ISSI) with a study period of 5 years. The sample selection method was purposive sampling and obtained 29 companies that matched the sample criteria. The data analysis method uses panel data and ordinary least square (OLS). The results of hypothesis testing show that partially liquidity has a negative and significant effect on firm value, leverage has a negative and significant effect on firm value, dividend policy has a positive and significant effect on firm value, firm size has a positive and significant effect on firm value, board of commissioners size has a negative and significant effect on firm value, audit committee size has a negative and significant effect on firm value, and sales growth has a negative and significant effect on firm value. Simultaneously there is a significant influence of liquidity, leverage, dividend policy, firm size, board of commissioners size, audit committee size, and sales growth on firm value.
Co-Authors A.A. Ketut Agung Cahyawan W Ahyakudin, Ahyakudin Atiah, Isti Nuzulul Bustanul Arifin Herdiani, Nita Putri Indrinana, Ina Kristin Romauli Lia Uzliawati Muhamad Hamdani, Muhamad Najib, Mohamad Ainun Ratu Ayu Naisah, Ratu Ayu Rudi Zulfikar Tenny Badina