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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Bestari Jurnal Ilmiah WUNY Jurnal Kebijakan dan Pengembangan Pendidikan Journal of Accounting and Investment JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Ilmu Budaya: Jurnal Bahasa, Sastra, Seni, dan Budaya Kompartemen : Jurnal Ilmiah Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Akuntansi dan Keuangan Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Aktualita : Jurnal Hukum
Ahmad Juanda
Universitas Muhammadiyah Malang
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Financial Leverage , Roi, Roe, Reputasi Auditor, dan Reputasi Underwriter terhadap Tingkat Underpricing Saham pada Saat IPO di BEI Assari, Hestytia Nirmala; Juanda, Ahmad; Suprapti, Eny
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.013 KB) | DOI: 10.22219/jrak.v4i1.4927

Abstract

The purpose of this research is to prove that financial leverage, ROI, ROE, auditor reputationand underwriter reputation have an effect on underpricing during IPO. The type of this researchis associative, the population of this study is a company that conducts initial public offering(IPO) in BEI year 2007-2012. Sampling was done using purposive sampling. Types of data usedare qualitative and quantitative data. The results of this study indicate that the variables offinancial leverage (DER), ROI, ROE, Reputation Auditor, and Reputation Underwriter simultaneously affect the level of underpricing of stocks as evidenced by the F-test results of 3.100 witha significance level smaller than 0, 05 which is 0,014. While the test results partially (Test T)shows that only the underwriter reputation only variables that have a significant effect on thelevel of underpricing the stock.Ke ywords: financial leverage, ROI, ROE, auditor reputation, underwriter reputation, underpricing
ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH INDONESIA BERDASARKAN ISLAMIC SOCIAL REPORTING INDEX Sawitri, Desy Retma; Juanda, Ahmad; Jati, Ahmad Waluya
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.638 KB) | DOI: 10.22219/jrak.v7i1.12

Abstract

The purpose of this research is to evaluate the data shown by Corporate Social Responsibility atshareea banks in Indonesia, which analyzed by ISR index. This research used a sampling method.The samples which are used for the purpose of this research are the purposive sampling takenfrom shareea banks at Indonesia which already registered on 2015 and 2016. The result of thisresearch showed that Indonesia Muamalat Bank scored the highest at CSR at 86% and disclosed consistently, while Victoria Bank of Indonesia scored the lowest at 54%. The data alsoshowed that there were four shareea banks which ranked as very informative, they were: Indonesia Muamalat Bank, Shareea Bank of Indonesia Nation, Mandiri Shareea Bank, and CentralAsia Bank. There were also five shareea banks which simply ranked informative, they were:Mega Shareea Bank, Shareea Bank of Indonesia Citizen, Bukopin Shareea Bank, Shareea Bankof Banten of West Java and Panin Shareea Bank. Last, there were two banks which are evaluated as less informative namely Shareea Bank of Maybank Indonesia and Victoria ShareeaBank.Keywords: Corporate Social Responsibility, ISR index, Shareea Banks
KEBIJAKAN KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK Setyawan, Setu; Wahyuni, Endang Dwi; Juanda, Ahmad
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v9i3.9845

Abstract

This research aims to analyse the effect of financial policy and good corporate governance (GCG) on tax aggressiveness. Financial policies are prokated with leverage, capital intensity and inventory intensity. The GCG used are the institutional ownership, independent Board of Commissioners, audit committees and audit quality. The population is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) period 2016-2017. Sampling method is used purposive sampling and obtained as much as 56 samples. Data analysis techniques use multiple linear regression using the SPSS 23. The results show that financial policies have an effect on tax aggressiveness. While the GCG on the independent Proxy Commissioner and Audit Committee has an effect on tax aggressiveness, while the other proxies are the ownership of the insitution and audit quality does not affect the aggressiveness of the tax.
KETERGANTUNGAN SISTEM MONETER NEGARA-NEGARA MUSLIM DAN UPAYA MENGATASINYA Juanda, Ahmad
Jurnal Bestari No 34 (2002)
Publisher : Jurnal Bestari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3293.888 KB)

Abstract

Pergeseran dari sistem yang ada ke suatu sistem Islam adalah tidak mungkin tanpa sejumlah reformasi sosial-ekonomi, hukum dan kelembagaan. Oleh kerean itu tidaklah mungkin untuk mengahpuskan bunga tanpa melakukan penataan keuangan alternatif dan kelembagaan riil. Hal ini bukanlah sesuatu yang mustahil, palagi bila ada kecendrungan bahwa sistem konvesional mengalami krisis.
ANALISA HISTORIS-DIALEC-TICAL DAN PENERAPAN SISTEM PENGENDALIAN MANAJEMEN Juanda, Ahmad
Jurnal Bestari No 30 (2000)
Publisher : Jurnal Bestari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3564.283 KB)

Abstract

Analisa Historis-dialectical menekankan pada perkembangan historis organisasi terutama dalam memahami fase-fase sejarah organisasi karena melalui pemahaman ini sistem pengendalian manajemen dapat disesuaikan dengan karakteristik masing-masing.
Analisis Kesiapan Pelaksanaan Ujian Nasional Berbasis Komputer (UNBK) Mandiri Di SMP Muhammadiyah 10 Muncar Kabupaten Banyuwangi Muttaqin, Fuad; Juanda, Ahmad
Jurnal Kebijakan dan Pengembangan Pendidikan Vol 6, No 2 (2018): Juli
Publisher : Program Studi Magister Pedagogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (826.66 KB) | DOI: 10.22219/jkpp.v6i2.11617

Abstract

Abstract: This study aims to describe the readiness for the implementation of an independent Computer-Based National Examination (UNBK) at Muhammadiyah Secondary School 10 Muncar including 1) Why did Muncar Muhammadiyah 10 Secondary School choose to take an independent Computer-Based National Examination (UNBK) preparing for the independent implementation of UNBK. In this study, the researchers used descriptive methods using a qualitative approach. Research data was obtained from primary sources, namely: Principal, Vice Principal, Vice Facilities, Proctor, Technicians, Teachers, and Helpdesk of Banyuwangi Regency. While secondary data sources from documents relating to UNBK. The results of the study stated that the 10 Muncar Muhammadiyah Secondary School in Banyuwangi Regency was ready to carry out an independent Computer-Based National Examination (UNBK), this was evidenced by three stages of the process including 1) Planning stage; 2) Implementation stage; 3) Evaluation stage. So that Muhammadiyah 10 Muncar Secondary School was successful and ready to implement UNBK independently.Keywords: Education Evaluation, ICT, Proctor, UNBK Abstrak: Penelitian ini bertujuan untuk mendeskripsikan kesiapan pelaksanaan Ujian Nasional Berbasis Komputer (UNBK) mandiri di SMP Muhammadiyah 10 Muncar diantaranya: 1) Pertimbangan SMP Muhammadiyah 10 Muncar lebih memilih mengikuti Ujian Nasional Berbasis Komputer (UNBK) mandiri, 2) Upaya dari SMP Muhammadiyah 10 Muncar dalam menyiapkan pelaksanaan UNBK mandiri. Pada penelitian ini peneliti menggunakan pendekatan kualitatif. Hasil dari penelitian menyatakan bahwa SMP Muhammadiyah 10 Muncar Kabupaten Banyuwangi siap dalam melaksanakan Ujian Nasional Berbasis Komputer (UNBK) mandiri, hal ini dibuktikan dengan tiga tahapan proses diantaranya: 1) tahap Perencanaan; 2) tahap Pelaksanaan; 3) tahap Evaluasi. Sehingga SMP Muhammadiyah 10 Muncar berhasil dalam melaksanakan UNBK secara mandiri. Adapun Upaya dari SMP Muhammadiyah 10 Muncar dalam menyiapkan pelaksanaan UNBK secara mandiri adalah: 1) pengadaan perangkat PC dan jaringan komputer melalui kerjasama dengan UPJ SMK Muhammadiyah 6 Rogojampi, 2) pembiayaan UNBK melalui pinjaman lunak pihak ke tiga, 3) Meningkatkan kualitas SDM melalui pelatihan dan pembinaan.Kata kunci: Evaluasi Pendidikan, TIK, Proktor, UNBK
Sosiodrama pada Pembelajaran IPS sebagai Upaya Peningkatan Kepercayaan Diri Siswa Latifa, Dinar; Juanda, Ahmad
Jurnal Ilmiah WUNY Majalah WUNY XVI Nomor 2, Mei 2014
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (61.255 KB) | DOI: 10.21831/jwuny.v16i4.3513

Abstract

Sejatinya pendidikan merupakan suatu upaya membangun dan mengembangkan potensi manusia agar memiliki karakter, integritas, dan kompetensi yang bermakna dalam kehidupan. Namun yang terjadi selama ini, pendidikan cenderung menitikberatkan pada penguasaan aspek pengetahuan. Proses pendidikan dan pengajaran mengabaikan pengembangan sikap dan ketrampilan bersosialisasi, dengan menggunakan pendekatan yang mengarah ke indoktrinasi. Hal ini kurang memberi kesempatan secara luas kepada peserta didik untuk menyampaikan ide-ide dalam pengembangan pengalaman dan potensi yang dimilikinya. Akibatnya pembelajaran seperi ini kurang mendukung pembentukan sikap demokratis.
STUDI KEBIJAKAN PENGIKUTSERTAAN ORANG TUA TERHADAP PENINGKATAN MUTU PENDIDIKAN DI SDN SONGGOKERTO 3 KOTA BATU Ardiyansyah, Maulidin; Juanda, Ahmad
Jurnal Kebijakan dan Pengembangan Pendidikan Vol 7, No 2 (2019): Desember
Publisher : Program Studi Magister Pedagogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jkpp.v7i2.12047

Abstract

Abstract: Improving the quality of education is not only the responsibility of the government and schools. In this modern era in improving the quality of education is also the responsibility of parents. This study aims to determine 1) the form of parent participation in Elementary School Songgokerto 3 in Batu City in improving the quality of education, 2) the school's strategy in developing parent participation in Elementary School Songgokerto 3 in Batu City in improving the quality of education. This research uses a qualitative approach. This research is a qualitative study, with the type of descriptive qualitative research. The results showed that: 1) The strategy applied was to always participate in every activity carried out by the community in the school environment or parents to establish friendship and the formation of good communication with the community and parents. 2). The form of participation from parents in elementary school Songgokerto 3 Batu is in the form of thoughts such as providing input in program activities at school, skills such as providing training to students on how to make chips, personnel such as in repairing infrastructure for teaching and learning support processes such as repairing chairs or desks, money, and things.Keywords: Policy, Parental Participation, Quality of Education Abstrak: Meningkatkan kualitas pendidikan tidak hanya menjadi tanggung jawab oleh pemerintah dan sekolah. Pada era modern sekarang ini dalam meningkatkan mutu pendidikan juga menjadi tanggung jawab orang tua. Penelitian ini bertujuan untuk mengetahui 1) bentuk partisipasi orang tua di Sekolah Dasar Negeri Songgokerto 3 Kota Batu dalam meningkatkan mutu pendidikan, 2) strategi sekolah dalam menumbuh kembangkan partisipasi orang tua di Sekolah Dasar Negeri Songgokerto 3 Kota Batu dalam meningkatkan mutu pendidikan. Penelitian ini menggunakan pendekatan kualitatif. Penelitian ini merupakan penelitian yang bersifat kualitatif, dengan jenis penelitian kualitatif deskripstif. Hasil penelitian menunjukan bahwa: 1) Strategi yang diterapkan adalah dengan selalu ikut dalam setiap kegiatan yang diadakan oleh masyarakat di lingkungan sekolah atau orang tua dengan tujuan untuk menjalin silaturahmi dan terbentuknya komunikasi yang baik dengan masyarakat dan orangtua. 2). Bentuk partisipasi dari orang tua di SDN Songgokerto 3 Kota Batu berupa pemikiran seperti memberikan masukan-masukan dalam program kegiatan di sekolah, keterampilan seperti memberikan pelatihan pada siswa bagaimana cara membuat keripik, tenaga seperti dalam memperbaiki sarana prasarana pendukung proses belajar mengajar seperti memperbaiki kursi ataupun meja, uang, dan benda.Kata kunci: Kebijakan, Keikutsertaan Orang Tua, Mutu Pendidikan
Implementasi Pendidikan Karakter Dalam Mendukung Gerakan Penguatan Pendidikan Karakter Di SD Muhammadiyah 9 Malang Rosyida, Ruli Alfi Mei; Juanda, Ahmad; Syahri, Mohammad
Jurnal Kebijakan dan Pengembangan Pendidikan Vol 7, No 1 (2019): Juni
Publisher : Program Studi Magister Pedagogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jkpp.v7i1.12039

Abstract

Abstract: The negative impact of globalization is the increasingly worsening character of the younger generation. In overcoming the problem of demoralizing the younger generation, the Government of Indonesia issued a policy of strengthening character education. This study aims to describe (1) the implementation of character education to support strengthening character education(PPK) movement at elementary school Muhammadiyah 9 Malang. (2) supporting and inhibiting factors in the process of character education implementation in the context of supporting the PPK movement at elementary school Muhammadiyah 9 Malang. This research is a qualitative descriptive study, located at elementary school Muhammadiyah 9 Malang, with data collection techniques in the form of interviews, observations, and documentation. The results showed that (1) the implementation of PPK policies in schools was not much different from the character education programs that had previously been implemented. Strengthening the character education that runs is to add a variety of character planting habituation programs, increase the hours of character habituation activities, increase student learning activities and intensify a variety of programs that are already running at school. Schools implement the PPK movement according to the Ministry of Education and Culture's reference with three basic approaches. (2) Supporting factors are none other than full support provided by all schools and parents of students while inhibiting factors faced by schools are none other than students themselves and there are parents of students.Keywords: Policy, Strengthening Character Education, Elementary Schools Abstrak: Dampak yang dihasilkan globalisasi secara negatif yaitu semakin memburuknya karakter generasi muda. Dalam mengatasi persoalan demoralisasi generasi muda Pemerintah Indonesia mengeluarkan kebijakan penguatan pendidikan karakter. Penelitian ini bertujuan untuk mendeskripsikan (1) implementasi pendidikan karakter dalam rangka mendukung gerakan PPK di SD Muhammadiyah 9 Malang. (2) faktor pendukung dan penghambat proses impelementasi pendidikan karakter dalam rangka mendukung gerakan PPK di SD Muhammadiyah 9 Malang. Penelitian ini merupakan penelitian deskriptif kualitatif, bertempat di SD Muhammadiyah 9 Malang, dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa (1) implementasi kebijakan PPK di sekolah tidak jauh berbeda dengan program pendidikan karakter yang sebelumnya sudah dilaksanakan. Penguatan pendidikan karakter yang berjalan yaitu dengan menambah berbagai program pembiasaan penanaman karakter, menambah jam kegiatan pembiasaan karakter, menambah kegiatan pembelajaran siswa dan mengintensifkan berbagai program yang sudah berjalan di sekolah. Sekolah mengimplementasikan gerakan PPK sesuai acuan kemendikbud dengan tiga basis pendekatan. (2) Faktor pendukung tidak lain berupa dukungan penuh yang diberikan oleh seluruh pihak sekolah dan orang tua siswa, sedangkan faktor penghambat yang dihadapi sekolah tidak lain berasal dari para peserta didik sendiri dan ada dari orang tua siswa.Kata kunci: Kebijakan, Penguatan Pendidikan Karakter, Sekolah Dasar
CORPORATE SIZE, PROFITABILITY, LIQUIDITY AND ACCURACY OF CORPORATE INTERNET REPORTING TIME Juanda, Ahmad; Rachmasari, Fathiya
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1003.017 KB) | DOI: 10.22219/jrak.v10i1.11349

Abstract

This research aims to determine the effect of company size, profitability and liquidity on corporate internet reporting timeliness which is focused on manufacture companies that listed on Indonesia Stock Exchange (IDX). Population of this study uses manufacture companies that listed on IDX period 2018, which uses purposive sampling as the method to choose samples.  122 manufacture companies are selected as the samples of this research. Data analysis techniques in this research used ordinal logistic  regression that has previously been fulfilled goodness fit and parallel lines test. The result of this research is company size has a negative effect on corporate internet reporting timeliness that causes corporate internet reporting timelines of the samples companies become shorter, which means better timeliness meanwhile profitability and liquidity do not affect corporate internet reporting timeliness of samples’ companies. This study contributes to the reference related to factors that affect the timeliness of corporate internet reporting.
Co-Authors A Waluya Jati Adi Prasetyo Agung Muhammadiyah Prasetyo N.W Ahmad Wajuya Jati Ahmad Waluya Jati Ardiyansyah, Maulidin Assari, Hestytia Nirmala Ayu Apriliani Hidayat Desy Retma Sawitri Desy Retma Sawitri Dhaniel Syam Dinar Latifa Driana Leniwati Dwi Irawan Endang Dwi Wahyuni Eny Suprapti Fathiya Rachmasari Fuad Muttaqin Ginanjar Arief Setyabudi Hastim Rosiana Hestytia Nirmala Assari Ihyaul Ulum Lia Candra Inata Lia Candra Inata Lilik Intan Herawati Maulidin Ardiyansyah Mohammad Syahri Muhammad Muhammad Muttaqin, Fuad Nasrullah Nasrullah Nasrullah Nasrullah Nurfadilah Yusri Rachmasari, Fathiya Raudhah Trisna Wardhani Rosiana, Hastim Rosyida, Ruli Alfi Mei Ruli Alfi Mei Rosyida Satyawati Surya Satyawati Surya, Satyawati Sawitri, Desy Retma Setu Setyawan Sri Wahyuni Syahri, Mohammad Thomas Fernandez Lamury Tri Wahyu Oktavendi Wardatul Jannah