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Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017) Siti Suharni; Arini Wildaniyati; Dea Andreana
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 8 No. 1 (2019): JURNAL EKOMAKS, Edisi Maret 2019
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v8i1.30

Abstract

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.
Pengaruh Dana Pihak Ketiga, Capital Adequacy Ratio (CAR), dan Non Performing Financing (NPF) Terhadap Likuiditas Perbankan Syariah Di Indonesia Tahun 2015-2019 Kurniawan Yogi Saputro; Arini Wildaniyati
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 10 No. 1 (2021): JURNAL EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v10i1.83

Abstract

Abstract— This study aims to determine the effect of Third Party Funds on Liquidity, the effect of Capital Adequacy Ratio (CAR) on Liquidity, the effect of Non Performing Financing (NPF) on Liquidity, and the influence of Third Party Funds, Capital Adequacy Ratio (CAR), and Non Performing Financing ( NPF) against Liquidity. The sampling technique used was purposive sampling technique. The data obtained comes from secondary data in the form of banking annual financial reports for 2015-2019 which are downloaded from the official website of the bank concerned. Data analysis was performed using descriptive statistics, classical assumption test, multiple linear regression analysis, determinant coefficient test, t test and F test. The results of the hypothesis research indicate that the Third Party Funds variable is 0,000, the Capital Adequacy ratio (CAR) variable is 0.013, the variable NonPerforming Financing is 0.196, and simultaneously is 0.000. With these results it can be stated that only Third Party Funds, Capital Adequacy Ratio (CAR) have a positive and significant effect on Liquidity, while Non Performing Financing (NPF)  has no positive and significant effect on liquidity. Simultaneously, Third Party Funds, Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), have a positive and significant effect on liquidity. Keywords—: Third Party Funds; Capital Adequacy Ratio, Non Performing Financing, and Liquidity.
PENGARUH INFLASI, NILAI TUKAR RUPIAH, JUMLAH UANG BEREDAR (JUB), DAN JAKARTA ISLAMIC INDEX (JII) TERHADAP NILAI AKTIVA BERSIH REKSADANA SYARIAH SAHAM Anissa Chusnul Kusumawardhani; Hery Hermawan; Arini Wildaniyati
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 11 No. 1 (2022): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v11i1.109

Abstract

This study aims to determine the effect of Inflation, Rupiah Exchange Rate, Total Money Supply, and Jakarta Islamic Index on Net Asset Value (NAV) of Islamic Stock Mutual Funds. The population in this study is the Net Asset Value of Islamic Stock Mutual Funds available at PT Bareksa Portal Investasi and registered with the OJK in 2015-2020. The method in this study uses purposive sampling, in order to obtain a sample of 13 Islamic Stock Mutual Funds. The data used in this study is secondary data collected with quarterly report data collection techniques available on the official website from 2015-2020. This study uses quantitative methods. Data analysis was performed using multiple linear regression analysis and classical assumption test. The results of the study show that (1) there is no effect of Inflation on the Net Asset Value (NAV) of Islamic Stock Mutual Funds in 2015-2020, (2) there is an effect of Rupiah Exchange Rate on the Net Asset Value (NAV) of Islamic Stock Mutual Funds in 2015-2020, (3) there is an effect of Total Money Supply on the Net Asset Value (NAV) of Islamic Stock Mutual Funds in 2015-2020, (4) there is an effect of Jakarta Islamic Index on the Net Asset Value (NAV) of Islamic Stock Mutual Funds in 2015-2020 and there is a simultaneous effect of Inflation, Rupiah Exchange Rate, Total Money Supply, and Jakarta Islamic Index on Net Asset Value (NAV) of Islamic Stock Mutual Funds in 2015-2020.
Pelatihan Pembukuan Sederhana Pada Kelompok Industri Kecil Menengah (Ikm) Kripik Tempe Kilodang Desa Tawangrejo Kecamatan Takeran Kabupaten Magetan Madiun Syarifah Ratih Kartika Sari; Arini Wildaniyati
JURNAL DAYA-MAS Vol. 5 No. 1 (2020): JURNAL DAYA MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v5i1.35

Abstract

The purpose of this community service is to provide an understanding of accounting in general and provide training in the preparation of accounting (financial statements) to owner  IKM  Kilodang Tawangrejo in Magetan . Since established, this  IKM has not had  financial report that resulted in Mrs. Suti's tempe  IKM and Mrs. Narsi are not being able to know the cash inflows and cash outflows. The benefits of this bookkeeping training are expected through training and mentoring. It is expected that IKM players can make simple bookkeeping and determine. the profit and loss of their business. Increase the income of  through information obtained from financial statements. Located in Tawangrejo Takeran, Magetan Regency, which was focused on chips, especially Mrs. Suti and Mrs. Narsi, which was conducted on 1 August 2018 - 31 December 2018. The activities carried out by providing training to IKM actors in making simple bookkeeping that will greatly help them in managing cash, so that they can find out the benefits and losses obtained, so that they can develop their business to become bigger and more resilient. Keywords—: Bookkeeping; IKM.
PELATIHAN CALON PENELITI MUDA DI LINGKUNGAN MADRASAH TSANAWIYAH NEGERI 3 MAGETAN Mutmainah Mutmainah; Arini Wildaniyati; Mintarti Indartini
JURNAL DAYA-MAS Vol. 7 No. 1 (2022): JURNAL DAYA-MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v6i2.86

Abstract

Abstract— The purpose of this society dedication activity is to prepare young prospective researchers to produce research that can be utilized by the wider community and poured in the form of scientific papers. This young prospective researcher who will produce new findings in solving problems and meeting the needs of society. This activity is in the form of mentoring and guidance to students of madrasah tsanawiyah seventh grade and eighth grade of excellent classes. Excellent classes are considered capable of being given higher knowledge. The activity was carried out for four months at Madrasah Tsanawiyah Negeri 3 Magetan. The result of this activity is that students get research ideas and can compile research reports in the form of scientific papers. From each of the classes that got the research idea about seven to eight children, and students' ability to draft proposals averaged 72.5 percent. This shows that madrasah students able to produce innovations in the future.
Pengaruh FDR, NPF, ROA, CAR Terhadap Pembiayaan Mudharabah (Studi Empiris Pada Bank Umum Syariah Yang Terdaftar Di Bank Indonesia Pada Tahun 2015-2019) Arini Wildaniyati
JAMER : Jurnal Akuntansi Merdeka Vol. 1 No. 2 (2020): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.615 KB) | DOI: 10.33319/jamer.v1i2.26

Abstract

Abstract: This study aims to determine the effect of Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Retrun On Asset (ROA), and Capital Adequacy Ratio (CAR) on Mudharabah Financing in 2015-2019 both influence partially or simultaneously . The population in this study is Sharia Commercial Banks (BUS) in Indonesia and registered with Bank Indonesia 2015-2019. The sampling method used was Purposive Sampling with certain criteria to obtain 9 Sharia Commercial Banks (BUS). This research uses quantitative methods. The independent variables in this study are Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Retrun On Asset (ROA), and Capital Adequacy Ratio (CAR). While the dependent variable in this study is Mudharabah Financing. The data analysis method used is multiple linear regression analysis and classic assumption test. The results of this study indicate that partially the Return on Asset (ROA) variable has an effect on Mudharabah Financing, while Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), and Capital Adequacy Ratio (CAR) have no effect on Mudharabah Financing. Simultaneously, Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Return On Assets (ROA), and Capital Adequacy Ratio (CAR) has no effect on Mudharabah Financing in Islamic Banks in Indonesia.Keywords: Financing to Deposits Ratio (FDR), Non Performing Financing (NPF), Retrun On Asset (ROA), dan Capital Adequacy Ratio (CAR), Pembiayaan Mudharabah
Penyusunan Laporan Keuangan Pondok Pesantren Darussalam Mekar Agung Tahun 2019 Berdasarkan Pedoman Akuntansi Pesantren Arini Wildaniyati; Miftahul Rifa'i
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 2 (2021): JAMER : Jurnal Akuntansi Merdeka
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.749 KB) | DOI: 10.33319/jamer.v2i2.61

Abstract

The Darussalam Mekar Agung Islamic Boarding School is a non-profit organization that is not profit-oriented, but there must be good and correct financial reporting. The main source of income for this Islamic boarding school comes from the contribution of the students. Thus, there must be transparency and accountability in the financial reporting. Islamic boarding schools must be able to produce financial reports in accordance with standards so that these financial reports can be understood by all parties. The purpose of this study is to determine the preparation of financial statements in accordance with the Islamic Boarding School Accounting Guidelines. The research method used is a qualitative method with a descriptive approach. The location of this research is in the Darussalam Mekar Agung Islamic Boarding School, Pucanganom Village, Kebonsari District, Madiun Regency. Data collection obtained by means of observation, interviews, and documentation. The data obtained are primary data and secondary data. Primary data was obtained from Mr. Fahrul Amiruddin as the treasurer of the cottage. And secondary data obtained from the financial reports of Islamic boarding schools. The results of this study indicate that the Darussalam Mekar Agung Islamic Boarding School has not implemented the Islamic Boarding School Accounting Guidelines in financial reporting. The recording is still relatively simple. The treasurer only records income and expenses without making final calculations to adjust income and expenses (debit and credit).
Pelatihan Pengembangan Kompetensi dan Competitiveness Siswa Di Bidang Ilmu Sosial Arini Wildaniyati; Mutmainah Mutmainah; Mintarti Indartini
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 3 No 1 (2023)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v3i1.892

Abstract

Competence and skills of students must continue to be honed in order to further develop and be competitive. In addition, their competitive spirit must also be grown so that their spirit of achievement will automatically emerge and be able to compete at the national level. Through this training, it is hoped that students will be able to develop their competence and grow their competitive spirit. This training is carried out by enriching social science questions and motivating students by informing them of the benefits that will be obtained in achieving. This training activity was attended by Grade 9 Social Sciences students with great enthusiasm. This can be seen from the results of their learning evaluation showing that most of the scores obtained were very satisfying. In addition, it can be seen from the way students pay attention and their activeness in class.