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PROFITABILITAS TERHADAP FINANCIAL DISTRESS DIMODERASI STRUKTUR MODAL Baiq Vica Artamevia; Nanik Wahyuni
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 2 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i2.15823

This study aims to determine the effect of profitability on financial distress moderation of capital structure is carried out to be a research renewal. profitability is projected by ROA and ROE, while the capital structure is projected by DER. The research uses financial reports and annual reports to complete the research data. The population and sample used are coal sector companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 2018 to 2020. Data analysis uses SmartPls3 software by utilizing the Path Coefficient test to test hypothesis. The results show that profitability has no effect on financial distress in brick-and-mortar companies and the capital structure is not able to influence the relationship between profitability and financial distress in coal sector companies.

Market Value Analysis of Dalwa Syariah Hotel with Cost Approach and Income Approach Methods Elliza Qudrun Nada; Salsa Billa Novitasari; Qorina Lahadi Putri; Nanik Wahyuni
Jurnal Akuntansi Terapan dan Bisnis Vol 2 No 1 (2022): July
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v2i1.3318

ABSTRACT Asset valuation is one of the root causes of the problem. There is an intersection between the accounting profession and the appraisal profession. By the presence of property valuation, market value, investment value, insurance value, or other types can be known. According to the American Institute of Real Estate Appraiser (1987:63) and Eckert et al. (1991:151) said, it can be done through three approaches, namely the market data comparison approach and the cost approach, and the income approach (Income capitalization approach). This research was conducted by means of assessment using the Cost Approach (cost approach) and Income Approach (income approach) methods. This research was conducted to determine the market value of the property. In the research on the fair value analysis of Dalwa Syariah Hotel using the income approach method and the cost approach method based on the cost and income approach, the market value of the Dalwa Syariah Hotel object with an assessment date of May 23, 2022, was IDR 16,640,000,000 (sixteen billion six hundred and forty million rupiahs). ABSTRAK Penilaian aset adalah salah satu pangkal permasalahannya. Disinlah letak persinggungan antara profesi akuntansi dengan profesi penilai. Dengan adanya penilaian properti, nilai pasar, nilai investasi, nilai asuransi atau jenis lainnya dapat diketahui. Menurut American Institute of Real Estate Appraiser (1987:63) dan Eckert et al. (1991:151) mengatakan dapat dilakukan melalui tiga pendekatan, yakni pendekatan perbandingan data pasar (Market data comparison approach), pendekatan biaya (cost approach) dan pendekatan pendapatan (Income capitalazation approach). Penelitian ini dilakukan dengan cara penilaian menggunakan metode Cost Approach (pendekatan biaya) dan Income Approach (pendekatan pendapatan). Penelitian ini dilakukan untuk menetukan suatu nilai pasar properti. Dalam penelitian analisis nilai wajar Hotel Dalwa Syariah dengan menggunakan metode pendekatan pendapatan (income Approach) dan metode pendekatan biaya (cost approach) Berdasarkan pendekatan biaya dan pendapatan, diperoleh nilai pasar dari objek Hotel Dalwa Syariah dengan tanggal penilaian 23 Mei 2022, adalah Rp 16.640.000.000 (enam belas miliar enam ratus empat puluh juta ribu rupiah).

The Amanah metaphor reflection in Baznas financial report preparation scenario Mustiayu Cahyanti; Muhtadi Ridwan; Nanik Wahyuni; Kholilah Kholilah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 1 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i1.y2022.p59-72

This study aimed to determine the implementation of PSAK 109 in Baznas financial statements. This research is essential because of the lack of public trust in Baznas management. A survey conducted on the people of East Lombok Regency states that people prefer to distribute zakat funds directly to mustahiq or non-governmental zakat institutions. This condition occurs due to the low accountability of zakat fund management and reporting in East Lombok Regency. Therefore, it is essential to illustrate the transactions at Baznas to prepare financial statements per PSAK 109. This research uses a case study qualitative research method. The results show that Baznas employees are unfamiliar with PSAK 109 and preparing financial statements according to these standards. This research makes simple illustrations to prepare financial statements. The results are presented to Baznas officers, who appreciate the financial reports. The limitations of this research are passive informants and diversified transactions, which causes officers to be reluctant to study accounting following PSAK 109. Therefore, further research can be carried out on larger Baznas with more varied transactions.AbstrakTujuan dari penelitian ini adalah menganalisa penerapan PSAK 109 pada laporan keuangan BAZNAS. Penelitian ini penting dilakukan karena kurangnya kepercayaan masyarakat terhadap pengelolaan BAZNAS. Hal ini terlihat dari hasil statistik zakah nasional 2019 oleh BAZNAS yang menyebutkan bahwa masyarakat lebih memilih menyalurkan dana zakah langsung kepada mustahiq atau lembaga zakah non pemerintah. Kondisi ini terjadi karena rendahnya akuntabilitas pengelolaan dan pelaporan dana zakah di Kabupaten Lombok Timur. Oleh karena itu, penting untuk menggambarkan transaksi-transaksi yang terjadi di BAZNAS dalam rangka penyusunan laporan keuangan sesuai dengan PSAK 109. Penelitian ini menggunakan metode penelitian kualitatif studi kasus. Hasil penelitian menunjukkan bahwa pegawai BAZNAS belum memahami penyusunan laporan keuangan sesuai PSAK 109. Keterbatasan penelitian ini adalah informan pasif dan transaksi yang beragam, yang menyebabkan petugas enggan mempelajari akuntansi sesuai dengan PSAK 109. Oleh karena itu, dapat dilakukan penelitian lebih lanjut pada BAZNAS di tingkat provinsi dengan transaksi yang lebih variatif

GOOD CORPORATE GOVERNANCE DISCLOSURES AND FINANCIAL PERFORMANCE: ISLAMIC SOCIAL REPORTING AND ZAKAH DISCLOSURES AS MEDIATING Nanik Wahyuni; Novi Lailiyul Wafiroh
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 1 (2023): 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.v11i1.20491

This study examines the effect of good corporate governance (GCG) disclosure on financial performance proxied by Return on Assets. In addition, this study also aims to examine the mediating role of Islamic social reporting (ISR) disclosure and zakat disclosure on the financial performance of Islamic commercial banks (BUS). As a BUS, there is a responsibility to comply with zakat disclosure, not just ISR disclosure as stipulated rules. The quantitative research method with the selected research sample is all BUS registered on the IDX from 2018 to 2021. Data is processed using AMOS, where test results show that GCG disclosure directly affects ISR and zakat disclosure. ISR disclosure affects financial performance. Zakat disclosure does not affect financial performance. Indirectly, GCG disclosure affects financial performance through ISR disclosure. However, GCG disclosure does not affect financial performance through zakat disclosure. The implications of the results of this study show that GCG disclosure has a significant impact on company management to comply with reporting and disclosing ISR and zakat. This disclosure effort is a way for the company to convey information that the company has obediently carried out the provisions set as a BUS and can provide positive signals to the public to increase trust and impact company profitability.

The Amanah metaphor reflection in Baznas financial report preparation scenario Mustiayu Cahyanti; Muhtadi Ridwan; Nanik Wahyuni; Kholilah Kholilah
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 1 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i1.y2022.p59-72

This study aimed to determine the implementation of PSAK 109 in Baznas financial statements. This research is essential because of the lack of public trust in Baznas management. A survey conducted on the people of East Lombok Regency states that people prefer to distribute zakat funds directly to mustahiq or non-governmental zakat institutions. This condition occurs due to the low accountability of zakat fund management and reporting in East Lombok Regency. Therefore, it is essential to illustrate the transactions at Baznas to prepare financial statements per PSAK 109. This research uses a case study qualitative research method. The results show that Baznas employees are unfamiliar with PSAK 109 and preparing financial statements according to these standards. This research makes simple illustrations to prepare financial statements. The results are presented to Baznas officers, who appreciate the financial reports. The limitations of this research are passive informants and diversified transactions, which causes officers to be reluctant to study accounting following PSAK 109. Therefore, further research can be carried out on larger Baznas with more varied transactions.AbstrakTujuan dari penelitian ini adalah menganalisa penerapan PSAK 109 pada laporan keuangan BAZNAS. Penelitian ini penting dilakukan karena kurangnya kepercayaan masyarakat terhadap pengelolaan BAZNAS. Hal ini terlihat dari hasil statistik zakah nasional 2019 oleh BAZNAS yang menyebutkan bahwa masyarakat lebih memilih menyalurkan dana zakah langsung kepada mustahiq atau lembaga zakah non pemerintah. Kondisi ini terjadi karena rendahnya akuntabilitas pengelolaan dan pelaporan dana zakah di Kabupaten Lombok Timur. Oleh karena itu, penting untuk menggambarkan transaksi-transaksi yang terjadi di BAZNAS dalam rangka penyusunan laporan keuangan sesuai dengan PSAK 109. Penelitian ini menggunakan metode penelitian kualitatif studi kasus. Hasil penelitian menunjukkan bahwa pegawai BAZNAS belum memahami penyusunan laporan keuangan sesuai PSAK 109. Keterbatasan penelitian ini adalah informan pasif dan transaksi yang beragam, yang menyebabkan petugas enggan mempelajari akuntansi sesuai dengan PSAK 109. Oleh karena itu, dapat dilakukan penelitian lebih lanjut pada BAZNAS di tingkat provinsi dengan transaksi yang lebih variatif

The Effect of Village Funds And Capital Expenditure on Welfare Through Poverty Mediation in District/City in East Java Province Nurharibnu Wibisono; Indah Yuliana; Nanik Wahyuni
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 2 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i2.555

The purpose of this study was to analyze the effect of Village Funds and Expenditure Capital on welfare through poverty in 30 regencies/cities (29 regencies and 1 Batu city) in East Java province in 2015–2022. Secondary data on Village Funds and Capital Expenditures were obtained from the website of the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia. Secondary data on poverty (number of poor people) and welfare (IPM) were obtained from the website of the Central Statistics Agency (BPS) of East Java Province. The data analysis technique used path analysis with the SmartPLS 3 tool. The results showed that partially the Village Fund had a significant positive effect on poverty and the Village Fund had a significant positive effect on welfare. Capital Expenditure has a significant positive effect on poverty and Capital Expenditure has a significant positive effect on welfare. Poverty has a significant negative effect on welfare. Village Funds have a significant indirect negative effect on welfare through poverty. Capital Expenditures have a significant indirect negative effect on welfare through poverty.

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