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All Journal Widya Warta Jurnal Ekonomi Modernisasi Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JIFA (Journal of Islamic Finance and Accounting) International Journal of Economics, Business and Accounting Research (IJEBAR)
Anny Widiasmara
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Pengaruh Motivasi, Tingkat Pendidikan, Budaya Organisasi, Lingkungan Kerja dan Insentif terhadap Kinerja Guru dan Karyawan SMK Yayasan Pendidikan Colomadu Kabupaten Karanganyar Widiasmara, Anny
Widya Warta No. 01 Tahun XXXVIII / Januari 2014
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.051 KB)

Abstract

This research aims to seek the influences of motivation, education level, organizational culture, work environment, and incentive toward the performance of teachers and noneducational staffs at Senior Vocational School (SMK) of Colomadu Education Foundation in Karanganyar. So far, the fact shows that the performance of teachers and non- educational staffs at Senior Vocational School (SMK) of Colomadu Education Foundation in Karanganyar decreases significantly. The data of the study are the primary ones taken with the use of questionnaires. The questionnaires contain a list of questions which should be answered by 67 teachers and non- educational staffs of Senior Vocational School (SMK) of Colomadu Education Foundation in Karanganyar. The data were analyzed applying instrument test, classical assumption test, hypothesis test with double linier regression, t – test, F – test and R2 – test. The analysis on the data showed that (1) the result of instrument test was valid and reliable; (2) the result of classical assumption test indicated normal distribution of the data and neither multicolinierity, heterekedostisity, nor autocorrelation happened; (3) the result of hypothesis test with double linier regression revealed Y = 12,366 + 0,450 X1 + 0,135 X2 + 0,315 X3 – 0,149 X4 + 0,169 X5 + e. The equation above proved that motivation, education level, organizational culture, and incentive had positive effect toward the performance of teachers and non- educational staffs at Senior Vocational School (SMK) of Colomadu Education Foundation in Karanganyar. Whereas, work environment had negative effect toward the performance of teachers and non- educational staffs at Senior Vocational School (SMK) of Colomadu Education Foundation in Karanganyar. The t – test result of each variable had partial effecf; while, the F – test result showed simultaneous effect with the F result = 79,642 > F table 2,509. The R2 – test result was 0,856 or 85,6%, which means that dependent variable varieties of the performance of the teachers and non- educational staffs can be clarified by dependent variable varieties of motivation, education level, organizational culture, work environment, and incentive toward the performance of teachers and noneducational staffs = 85,6%. The rest can be explained by the other variables which are not included within the regression model, such as leadership and work experience.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DANA ALOKASI UMUM, TOTAL ASET DAN LUAS WILAYAH, TERHADAP BELANJA MODAL ECONOMIC GROWTH SEBAGAI VARIABEL MODERATING PROVINSI DI INDONESIA TAHUN 2014-2016. Widiasmara, Anny
Journal of Islamic Finance and Accounting Vol 2, No 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (186.136 KB) | DOI: 10.22515/jifa.v2i1.1594

Abstract

The research aims to empirically examine the effect of regional original income, general allocation funds, special allocation funds, total assets, total area, and economic growth as moderating variables on capital expenditures in provinces in Indonesia in 2014-2016. The data is obtained from www.bps.go.id annual financial report. The analytical tool used in this study is Modereted Regression Analysis. The results of this study variables that have a significant effect are Special Allocation Funds, and Total Assets to Capital Expenditures. Whereas the Original Regional Opinion, General Allocation Funds, and Area Size have no effect on Capital Expenditures. Economic growth variable moderates the relationship between DAU and TA to Capital ExpendituresKeywords: Capital Expenditures, PAD, DAU, DAK, Total assets, Area, Economic growth
ANALISIS PERBEDAAN FIRM FINANCIAL PERFORMANCE SEBELUM DAN SESUDAH INDONESIA MOST VALUABLE BRANDS PADA PERUSAHAAN BEI Widiasmara, Anny; Sudrajat, M.Agus
Widya Warta No. 01 Tahun XLIII/Januari 2019
Publisher : Universitas Katolik Widya Mandala Surabaya Kampus Kota Madiun

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Abstract

Brand is an intangible asset. Therefore, managing it is not an easy and trivial thing. Willingness in calculating Brand value and learning it is the key to success which is the first step towards a strong and reliable company, Value brand is a key aspect in creating a company's competitive advantage and hence it is important to generate income flows in the future. The purpose of this study was to analyze differences between Financial Performance Before and After Indonesia Most Valuable Brands in IDX Companies This research was conducted at the Indonesia Stock Exchange (IDX) which provided financial report information and annual reports on its official website at www.idx.co.id. This research was conducted before Indonesia Most Valuable Brands in IDX Companies in 2011-2013 and after Indonesia Most Valuable Brands In the IDX Company in 2014-2016, the sample was purposive sampling, a company that consistently entered the Top 10 of Indonesia Most Valuable Brands and was listed on the Stock Exchange from 2014-2016. The company submits financial statements in rupiah, Firm Financial performance variables are proxyed with Current Ratio, Return on Asset, Book Value per share, EBITDA. The data collection technique uses secondary data, paired sample t-test, the results of this study that there are differences in the current ratio, return on assets, book value per share and EBITDA before and after most valuable brands so that previous research stated that brands could increase Firm Financial Performance was received
ANALISIS PENGENDALIAN INTERN PIUTANG USAHA UNTUK MEMINIMALKAN PIUTANG TAK TERTAGIH (BAD DEBT) PADA PT.WAHANA OTTOMITRA MULTIARTHA, Tbk CABANG MADIUN Widiasmara, Anny
Jurnal Ekonomi Modernisasi Vol. 10 No. 2 (2014): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.293 KB) | DOI: 10.21067/jem.v10i2.780

Abstract

Penelitian ini bertujuan untuk mengetahui pelaksanaan pengendalian intern piutang usaha untuk meminimalkan piutang tak tertagih (bad debt ) pada PT. Wahana  Ottomitra Multiartha, Tbk cabang Madiun .Perkembangan dunia usaha dan persaingan bisnis yang semakin kompetitif seiring pertumbuhan perekonomian dan teknologi yang semakin pesat dalam era globalisasi menuntut perusahaan bekerja lebih keras untuk meningkatkan kinerja, mengembangkan inovasi dan melakukan perluasan usaha agar dapat terus bertahan dan bersaing untuk mencapai tujuan yang dikehendaki perusahaan., salah satunya dengan melakukan penjualan secara kredit sehingga menimbulkan piutang terhadap konsumen. Piutang usaha suatu perusahaan pada mumnya merupakan bagian terbesar dari aset lancar. Tujuan yang ingin dicapai dari penelitian ini adalah untuk mengetahui pelaksanaan pengendalian intern piutang usaha untuk meminimalkan piutang tak tertagih (bad debt). Pendekatan yang digunakan dalam penelitian ini adalah pendekatan  kualitatif. Dalam penelitian ini, peneliti melakukan analisis pengendalian intern piutang usaha dengan melakukan analisis terhadap rasio Receivable Turn Over,  Average Collection Period, Aging of Account Receivable. Hasil dalam penelitian ini Secara keseluruhan, prosedur pengendalian intern terhadap piutang usaha pada PT.WOM Finance,Tbk cabang Madiun berjalan cukup efektif total piutang tak tertagih tahun 2013 sebesar 3.58 % , piutang yang dapat ditagih selama periode 2013 sebesar 96.42 %. Hal ini menunjukkan bahwa dengan dilakukannya pengendalian intern terhadap piutang usaha, kualitas booking AR dan kualitas penagihan mengalami perbaikan terus menerus sehingga dapat meminimalkan piutang tak tertagihnya dan berhasil membukukan profit sesuai dengan tujuan yang ditetapkan oleh perusahaan.
ANALYSIS OF CSR IMPLEMENTATION AND CURRENT RATIO ON STOCK PRICES OF CONVENTIONAL BANKING LISTED ON IDX 2016-2020 Pradani, Devi Dias; Widiasmara, Anny
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3852

Abstract

There are several ways that can be used by investors in determining whether or not a company is good. Such as looking at the way in which CSR has been implemented by the company or looking at the company's annual financial statements. According to Untung (2009:1): "Corporate Social Responsibility" is the commitment of the company or the business world to contribute to sustainable economic development by paying attention to corporate social responsibility and focusing on sustainability between attention to economic, social and environmental aspects. The purpose of this research is to provide scientific evidence that Current Ratio and CSR can affect stock prices. This type of research is quantitative research. With descriptive statistical test research methodology, multiple linear regression analysis and t test. With a sample of 20 conventional banking companies at www.idx.co.id. The test results show that the current ratio and CSR variables have a significant effect on stock prices.
Analisis Praktik Income Smoothing Pada Perusahaan Pertambangan Di Indonesia Anny Widiasmara; Richo Diana Aviyanti; Ayu Krisdiyana
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 1 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i1.3786

Abstract

Abstract Fluctuating earnings are often considered as a bad signal that will have an impact on dysfunctional behavior. Therefore, this study examines the effect of profitability, firm size, and leverage on income smoothing practices. The research was conducted in a manufacturing company listed on the IDX. The sample used as many as 45 companies. The method of analysis using multiple regression. Empirical results show that firm size and profitability have no effect on income smoothing practices. Leverage has a negative significant effect on the practice of income smoothing. Keyword: ROA, DER, Total Assets, and Income Smoothing
Pengukuran Kinerja Perbankan Syariah di Indonesia dan Malaysia dengan Pendekatan Shariah Maqashid Index (SMI) Tahun Pelaporan Keuangan 2013-2017 Anny Widiasmara; Wulan Retnowati
Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i1.7016

Abstract

This research was conducted using the analysis of the concept of sharia maqashid index with an empirical study approach. The object of this study is Islamic banking in the Southeast Asian region, especially Indonesia and Malaysia. The results obtained from this study are the Malaysian Islamic Commercial Banks  and the Indonesian Sharia Banking System still have an average performance value above Malaysia. This was obtained from the results of the assessment with maqashid shariah index and the SAW (Simple Additive Weigting) method that the majority Islamic Commercial Banks in Indonesia had the best performance at 46.22% banks, while the majority Islamic Commercial Banks in Malaysia amounted to 43.15% banks. However, from the total assessment of all performance indicators it was found that all assessment results per year and all performance indicators obtained showed that the financial performance of the Malaysian Islamic Commercial Banks  was better overall with an average total rating of 1.348354 points while the total average value of the Indonesia Islamic Commercial Banks  is 0.63564 points. 
Co-Authors Aviyanti, Richo Diana Ayu Krisdiyana Pradani, Devi Dias Sudrajat, M.Agus Wulan Retnowati