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All Journal Jurnal Akuntansi AKUNESA Jurnal Widya Manajemen & Akuntansi Jurnal Ekonomi Modernisasi Jurnal Tanah dan Air AKRUAL: Jurnal Akuntansi Ekspektra: Jurnal Bisnis & Manajemen SINERGI: Jurnal Ilmiah Ilmu Manajemen Jurnal Riset Akuntansi dan Keuangan International Journal for Educational and Vocational Studies Jurnal Ilmiah Abdi Mas TPB Unram
Eni Wuryani
Prodi Teknik Lingkungan, Fakultas Kebumian, UPN “Veteran” Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH PREDIKSI KEBANGKRUTAN TERHADAP HARGA SAHAM PERUSAHAAN ARDIANSYAH RAMADHAN, FERRY; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
Publisher : Jurnal Akuntansi AKUNESA

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This study aims to determine the effect of bankruptcy predictions on the companys stock price. This study uses 20 state-owned companies that are listed on the IDX in the period 2012-2016 as a population. The criteria of the company that were sampled for this study were companies that indicated financial distress and healthy companies in the Altman z-score calculation. The multiple linear regression analysis model is the model set in this study. The results showed that regression shows the prediction of bankruptcy by the Altman z-score method which affects stock prices. Firm size control variable shows the results there is an influence on stock prices. The growth control variable shows that there is no effect on stock prices.Key Words : bankruptcy prediction, Altman z- score, financial distress, multiple linear regression
PENGARUH PARTISIPASI ANGGARAN, DESENTRALISASI DAN PROFESIONALISME APARATUR TERHADAP KINERJA APARATUR (PADA SKPD PEMERINTAH KOTA SURABAYA) CHANDRA SHINTYA, FERIN; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
Publisher : Jurnal Akuntansi AKUNESA

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This research aims to examine the effect of budgetary participation, decentralization and professionalism of apparatus performance. The object of this research is Surabaya Government SKPD as the instituion and the subject is the apparatus of the institution. This research is conducted with quantitative method using questionnaire for the data collection. Twenty six samples had been taken from Surabaya Government SKPD. The independent variable this research are budgetary participation, decentralization and professionalism of apparatus. While the performance of the apparatus is the dependent variable. Based on examination which was conducted using SMARTPLS3, budgetary participation, decentralization and professionalism of apparatus shows positive effect toward work performance of the apaparatus in this research.Keywords : apparatus performance, budgetary participation, decentralization, professionalism of apparatus.
PENILAIAN KEMUNCAK DAN ARCA MENURUT BALAI PELESTARIAN CAGAR BUDAYA JAWA TIMUR Khildun Nimah, Kubiyah; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 7, No 2 (2019): AKUNESA (Januari 2019)
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This research aims to identify the assessment of peak and statue according to the East Java Cultural Heritage Conservation Centre. This research uses descriptive-qualitative method. The result of this research is that the peak using estimation from many experts, but they use fair value, replacement value, comparative value, and important value as the basic to estimate the value. Statue of Agastya is summing fair value and replacement value. After that, important value was counted by using Delphi scale, in which 0 is considered not important, 1 is quite important, 2 is important, 3 is very important. Then, it?s converted in the form of percentage: 0% is considered not important, 25% is quite important, 50% is important, and 75%-100% is very important. The percentage of the important value is multiplied by replacement value. Then, the results are summed with the replacement value.Keywords: Historical Assets, Assessment of historic assets, peak, statues
PENGARUH STRUKTUR MODAL, INVESTMENT OPPORTUNITY SET, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DWI KURNIATI, TYAS; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
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This study aims to determine the effect of capital structure, investment opportunity set, and liquidity on firm value. Of the 43 companies in the banking sector there are 41 sample companies and will be analyzed from 2015 to 2017. This type of research uses a quantitative approach with multiple linear regression methods that are processed with SPSS version 22. The results show that the three variables both capital structure have a positive effect on firm value, investment opportunity set (IOS) has a positive effect on firm value and liquidity has a positive effect on firm value.
PENGARUH KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI, DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KABUPATEN JOMBANG DIAH PRECELINA, DEVIKA; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
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This study aims to examine the effect of budget goal clarity, accounting control, and reporting systems on the accountability of Jombang Local Government Performance. One hundred questionnaires were distributed directly to the heads of finance, head of accounting, and staff of Jombang Local Government as research respondents. The research uses quantitative methods that are processed with SEMPLS3.The results of this research show that the budget goal clarity and accounting controls has a positive effects on performance accountability, while the reporting system has a negative effect on performance accountability of Jombang Government.
ANALISIS PENERAPAN PSAK NO.45 PADA ORGANISASI NIRLABA (STUDI PADA LEMBAGA MASJID AT-TAQWA, SIDOARJO) PUTRI, ERIKA; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
Publisher : Jurnal Akuntansi AKUNESA

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Mosque is one of the non-profit organizations that earns their wealth from donations. The Mosque made its financial statement with the aim of providing information to the donators about the donation they receive. The forming of non-profit organization financial statement in Indonesia is being regulated at SFAS 45. This research was using Qualitative Method research. This study aims to determine the application of SFAS 45 in the At-Taqwa Mosque, and reconstruct the financial report of the At-Taqwa mosque. The managements of At-Taqwa are still not acknowledged about SFAS 45. The institution should start to give a training about the practicing of SFAS 45, therefore the managements can acknowledge the financial reporting which is accordance with the applicable standards in Indonesia for non-profit organization and make the accountable financial report for the organization. Keywords: Mosque, Non-profit Organization, SFAS 45
PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI AYU MARDIANA, INDAH; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
Publisher : Jurnal Akuntansi AKUNESA

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This study aims to examine the effect of environmental performance on firm value with profitability as a moderating variable. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. Obtained sample of 33 companies with 132 observations from purposive sampling technique. The results showed that environmental performance has a positive effect on firm value and profitability can moderated the relationship between environmental performance to firm value.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN SADIYAH, KHALIMATUS; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 8, No 1 (2019): AKUNESA (SEPTEMBER 2019)
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This research aims to determine the effect of corporate governance mechanisms that are proxies through institutional ownership, managerial ownership, independent commissioners and independent directors on firm value. This research uses multiple linear regression analysis. The research sample is a company incorporated in the property, real estate and building construction sector period of 2015-2018 with a total data of 193. The results of this study indicate that the independent commissioners and independent directors has effect on firm value.
PENGARUH VOLATILITAS ARUS KAS DAN KEPEMILIKAN MANAJERIAL TERHADAP PERSISTENSI LABA DEWI HASTUTININGTYAS, PRASETYANA; WURYANI, ENI
Jurnal Akuntansi AKUNESA Vol 7, No 3 (2019): AKUNESA (MEI 2019)
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This study aimed to know the effect of cash flow volatility and managerial ownership on earnings persistence. The population used is a manufacturing company listed on the Indonesia Stock Exchange. Based on quantitative research methods with a purposive sampling technique, there are 25 companies become a research sample during period 2014-2017. Data analysis method used is multiple linear regression. The results of this research showed that cash flow volatility has no effect on earnings persistence, while the managerial ownership has a positive effect on earnings persistence. Keywords: Cash Flow Volatility, Managerial Ownership, and Earnings Persistence.
The Evaluation of Teachers’ Performance in Terms of Pedagogic Competence and Professional Competence in Unesa Labschool Junior High School Wahyuningtyas, Endah Putri; Handayaningrum, Warih; Wuryani, Eni
International Journal for Educational and Vocational Studies Vol 2, No 3 (2020): March 2020
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ijevs.v2i3.2432

Abstract

This study was conducted to find out the description of the evaluation of the performance of Unesa Labschool Junior High School Kawung teachers in terms of pedagogical and professional competencies. The method used is qualitative research because it aims to obtain in-depth data and information, so that the goal of knowing and evaluating teacher performance can be achieved. This type of research is an evaluative research, that is, research to look for gaps between real conditions and expectations as determined by existing standards.Subjects in this study were the principal, teachers and students of Unesa Labschool Junior High School Kawung.This study was conducted in the odd semester of the 2019-2020 school year. Data collection techniques used observation, interviews, and documents. The data analysis technique used in this study was an interactive analysis model consisting of three components, namely data reduction, triangulation, data presentation and conclusion making. The results of this study indicate that teacher performance viewed from pedagogical competencies has generally run well and accorded to the academic qualifications and teacher’s competency standards set by the government. However, the weaknesses of teachers that are still very visible are in creativity in the application of learning both methods and strategies, or in making learning media to support teaching and learning activities. Furthermore, the use of technology is still low and most teachers still use conventional methods in teaching. Whereas teacher performance in terms of professional competence is still not in accordance with academic qualification standards and teacher competencies set by the government. There are still weaknesses in the development of creativity related to media or teaching aids that support learning. In addition, the low implementation of Classroom Action Research (CAR) serves to improve the professionalism of teachers themselves. And the last is the utilization of information and communication technology for personal development that has not been maximized.
Co-Authors ABDULRAHMAN, DIMAS Aminah, Nazula Nur ARDIANSYAH RAMADHAN, FERRY AYU MARDIANA, INDAH BADARUDIN, AFIS CHANDRA SHINTYA, FERIN DEWI HASTUTININGTYAS, PRASETYANA DIAH PRECELINA, DEVIKA Djati, S Pantja Durinda Puspasari Durinta Puspasari DWI KURNIATI, TYAS EKA ANDRIYANTI URAN, VELIKCIA Endah Putri Wahyuningtyas ERNY ROESMININGSIH IFANDA AKBAR, RIZKA Khildun Nimah, Kubiyah Mariana Mariana purwono budi santosa, purwono budi PUTRI ALIZA, YASHINTA PUTRI, ERIKA Putri, Indira Maharani redha romadi putra, firdaus gusti Rosaline, Verlita Dewi S. Pantja Djati SADIYAH, KHALIMATUS saputri, marisa catur Suwarno Suwarno Tjiptohadi Tjiptohadi, Tjiptohadi TRIHANTOYO, SYUNU Tyas, Sulistyaning Warih Handayaningrum Yanisworo Wijaya Ratih, Yanisworo Wijaya YATIM RIYANTO