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All Journal JURNAL BISNIS & AKUNTANSI UNSURYA The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA
Khomsiyah Khomsiyah
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Religion Arts Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences

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Pengaruh Orientasi Etika terhadap Komitmen dan Sensitivitas Etika Editor Pemerintah di Jakarta Khomsiyah Khomsiyah; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 1, No 1 (1998): JRAI January 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.2

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Pengaruh Orientasi Etika terhadap Komitmen dan Sensitivitas Etika Editor Pemerintah di Jakarta Khomsiyah Khomsiyah; Nur Indriantoro
The Indonesian Journal of Accounting Research Vol 1, No 2 (1998): JRAI May 1998
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.17

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The Effect of Profitability, Free Cash Flow, and Company Size on Debt Policy for Construction Companies Devi Twi Jayanti; Khomsiyah Khomsiyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5843

Abstract

The purpose of this study was to determine the effect of profitability, free cash flow, and company size on debt policy in building construction companies listed on the Indonesia Stock Exchange in 2017-2021. There are 55 data selected by the sample through purposive sampling method. The research method is using multiple regression analysis for hypothesis testing. The results partially show that profitability has a negative effect on debt policy, free cash flow has no effect on debt policy, while firm size has a positive effect on debt policy. Simultaneous research results where profitability, free cash flow, and firm size affect debt policy with a coefficient of determination of 0.560 which means that 56% of debt policy can be explained by independent variables (profitability, free cash flow, and firm size) while the remaining 44% is explained by another variable.
The Influence of Debt Policy Determinants during the Covid-19 Pandemic in the Tourism, Hotel and Restaurant Sector Yudha Kusuma; Dwi Harini; Khomsiyah Khomsiyah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 3 (2022): Budapest International Research and Critics Institute August: In Progress
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.5860

Abstract

The purpose of this research is to analyze and study Company Size, Tangibility and Business Risk on Debt Policy in Tourism, Hotel and Restaurant companies listed on the IDX in 2017-2021. This type of research is descriptive quantitative. Of the 130 populations, only 90 samples met the criteria. Data processing with multiple linear regression. The results of the partial test are only tangibility which has a positive effect on debt policy, while Company Size has a negative effect on debt policy and Business Risk does not have a positive effect. Simultaneous test results where Company Size, Tangibility and Business Risk affect debt policy with a coefficient of determination of 0.209 which means that 20.9% of variations in debt policy can be explained by variables (company size, tangibility, business risk) where the remaining 79.1% is influenced by factors other.
PEMBERDAYAAN LEMBAGA KEUANGAN SYARIAH DALAM MENINGKATKAN PERAN INKLUSI KEUANGAN Yolanda Masnita; Hermien Triyowati; Khomsiyah Khomsiyah
JUARA: Jurnal Wahana Abdimas Sejahtera Volume 1, Nomor 1, Januari 2020
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1184.511 KB) | DOI: 10.25105/juara.v1i1.5911

Abstract

With a large number of unbanked people in Indonesia, innovative access to Financial Inclusion is needed. Financial inclusion activities that aim to eliminate all forms of obstacles both in the way of prices and non-prices of public access to use or utilize financial services. Community Service - PKM, this time aims to increase the role of the financial services sector, especially to the owners, top management, and employees of several LKMS (Sharia Microfinance Institutions) - Sharia Rural Banks (BPRS), as executors or performers of financial activities inclusive which will have an impact on improving the welfare of the dhu'afa community, poverty alleviation and regional / regional economic development. This PKM is followed by the owner, top management, and employees of BPRS members as ASBISINDO - Indonesian Sharia Bank Association located in Greater Jakarta. The method used is to provide training through lectures, discussions, and questions and answers, then carried out focus group discussions and the distribution of questionnaires. The results show that the quality and speed of sharia banking services must continue to be improved, among others, by developing reliable and adaptive information technology. To accelerate the development of Islamic financial inclusion, it can be done by establishing a micro waqf bank or working together with Micro Sharia Financial Institutions (LKSM) such as Baitul Mal Wattamwil (BMT) or Islamic financial services cooperatives (KKJS), while maintaining prudential principles. BPRS is expected to continue to develop and monitor the implementation of Islamic financial inclusion through microfinance without collateral, qardhul hasan financing, or joint liability through group leaders or financing thaharah for low-income people.Keywords: Financial Inclusion, Unbanked - no bank account, LKMS - Islamic Microfinance Institution, Financial Services.
TATA KELOLA PERUSAHAAN DALAM FALSAFAH SUNDA SILIH ASAH, ASIH, ASUH Haqi Fadillah; Khomsiyah Khomsiyah
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 9, No 1 (2024): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : JURNAL BISNIS & AKUNTANSI UNSURYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v9i1.1173

Abstract

Tujuan artikel ilmiah ini yakni mengkaji secara mendalam bagaimana tata kelola perusahaan dapat menerapkan aspek falsafah Sunda Silih asah, asih, asuh. Metode yang digunakann ialah metode penelitian kualitatif berupa deskriptif analisis. Adapun pendekatan penelitian ini didasarkan bidang ilmu filsafat dengan objek formal dalam bentuk filsafat nilai. Adapun objek material penelitian ini adalah falsafah Sunda Silih asah, asih, asuh. Penerapan kearifan lokal falsafah Sunda tersebut sejalan dengan usaha yang dilakukan sebuah entitas untuk menjalankan tata kelola perusahaan yang baik. Artikel ini menyampaikan kontribusi terhadap pemangku kepentingan tentang perspektif baru penerapan tata kelola perusahaan berdasarkan kearifan lokal falsafah Sunda.Keywords: tata kelola perusahaan, silih asah, silih asih, silih asuh.
Co-Authors Devi Twi Jayanti DWI HARINI Fadillah, Haqi Hermien Triyowati, Hermien NUR INDRIANTORO Yolanda Masnita Yudha Kusuma