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All Journal e-Journal Ekonomi Bisnis dan Akuntansi The Indonesian Accounting Review JURNAL RELASI STIE MANDALA JEMBER Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL AKUNTANSI UNIVERSITAS JEMBER UNEJ e-Proceeding Jurnal Akuntansi dan Pajak Bisma: Jurnal Bisnis dan Manajemen International Journal of Social Science and Business Jurnal Akuntansi dan Bisnis Wiga : Jurnal Penelitian Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Abdi Panca Marga Open Access DRIVERset Relasi : Jurnal Ekonomi

Yosefa Sayekti

Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Jember

Author-ID : 488647

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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PENGUJIAN ATAS DEBT/EQUITY HYPOTHESIS DAN SIZE HYPOTHESIS TERHADAP PEMILIHAN METODE PENYUSUTAN ASSET TETAP Sayekti, Yosefa
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 11, No 1 (2013)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the debt / equity hypothesis and hypothesis size (political cost hypothesis) with a focus on fixed asset depreciation accounting method selected companies. Debt / equity hypothesis states that if the debt / equity ratio of a company is getting higher, then chances are the company to choose accounting methods that increase profitability also increased (Watts and Zimmerman, 1986). This study uses debt to equity ratio and interest coverage ratio as proxy variables to test the debt / equity hypothesis. While the size hypothesis states that the larger the company, the managers the possibility to choose accounting methods that reduce profits is also higher (Watts and Zimmerman, 1986). This study uses total assets and net income as proxy variables for company size. This study uses a logit regression to test the hypothesis. The total sample of the study was 108 companys financial statements for the year ended December 31, 2004. The results show that the debt / equity hypothesis (the interest coverage ratio as a proxy variable), and the size hypothesis (with total assets as a proxy variable) proved. Overall, the test results are consistent with previous studies. Keywords: debt/equity hypothesis, size hypothesis, logit model

FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGUNGKAPAN TANGGUNG JAWAB LINGKUNGAN DALAM LAPORAN TAHUNAN (Studi Empiris pada Perusahaan yang Terdaftar di PROPER dan BEI Periode 2008-2010) Effendi, Rochman; Sayekti, Yosefa; Wijayanti, Rahma Rina
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 2 (2012)
Publisher : Universitas Jember

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This research was aimed to obtain empirical evidence about factors influencing environmental responsibility disclosure in the company`s annual report. The factors used in this research were profitability, company size, government regulation, corporate status, and industry sector. The measurement of the level environmental liability disclosure was based on the GRI (2006). The type of this research was quantitative and used secondary data based on companies` annual reports of the listed companies in PROPER and Indonesia Stock Exchange during period 2008 - 2010. The results of this research indicated that the company size variable was statistically significant and positively influential on the rate of environmental responsibility disclosure, while corporate status of non PMA (BUMN and PMDN) and industry sector which had the highest environmental compliance according to PROPER were statistically significant on the rate of environmental responsibility disclosure. However, profitability and government regulation did not affect significantly to the rate of environmental responsibility disclosure. Keywords: GRI, environmental responsibility disclosure, profitability, company size, government regulation, corporate status, and industry sector

EFFECT OF QUALITY OF CSR DISCLOSURE ON FINANCIAL PERFORMANCE OF MINING COMPANY LISTED IN INDONESIA STOCK EXCHANGE Santoso, Budi; Sayekti, Yosefa; Sulistiyo, Agung Budi
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

ABSTRACTThis research was conducted on mining companies listed in Indonesia Stock Exchange in 2012-2015, using qualitative measurement of CSR disclosure. This study aims to examine the effect of CSR disclosure quality on the financial performance of mining companies in BEI through web.IDX. Sampling method in this research is purposive sampling method 100 Mining company. The analyzes used include instrument test data (validity test, reliability test), multiple linear regression analysis, classical assumption test (normality test, multicolinearity test, heteroscedasticity test), and hypothesis test (F test, t test, coefficient of determination). Research Results The quality of CSR disclosure positively affects the accounting performance (ROA) of mining companies in BEI period 2012-2015.Keywords: Quality of CSR Disclosure, ROA

EFFECT OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND MANAGERIAL OWNERSHIP TO THE CORPORATE VALUE WITH FINANCIAL PERFORMANCE AS INTERVENING VARIABLES: CASE ON INDONESIA STOCK EXCHANGE Ilmi, Mainatul; Kustono, Alwan Sri; Sayekti, Yosefa
International Journal of Social Science and Business Vol 1, No 2 (2017)
Publisher : Universitas Pendidikan Ganesha

ABSTRACTThis study aims to analyze the direct effects of good corporate governance, corporate social responsibility disclosure, and managerial ownership of corporate value, as well as to analyze the indirect effects of good corporate governance, corporate social responsibility disclosure, and managerial ownership of firm value through financial performance. The research method used is path analysis. The population in this study are all manufacturing companies listed on the BEI in 2011 - 2015, with members of the population are 146 companies. The sampling technique used purposive sampling technique, then obtained 61 companies that meet the criteria, so the total sample is 310 observations (firm - years).The result of the research shows that (1) Good corporate governance (GCG) has a significant positive effect to corporate financial performance. (2) Corporate social responsibility disclosure has positive significant effect to corporate financial performance. (3) Managerial ownership does not affect to corporate financial performance. (4) Good corporate governance (GCG) has a significant positive effect to corporate value. (5) Corporate social responsibility disclosure (CSRD) has no effect to corporate value. (6) Managerial ownership does not affect to the corporate value. (7) Financial performance has a significant positive effect to corporate value.Keywords: GCG, CSR Disclosure, managerial ownership, corporate value, financial performance.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PERSEPSI KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KABUPATEN BONDOWOSO Ulfa, Rofiana; Sularso, Raden Andi; Sayekti, Yosefa
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 2 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i2.6312

Abstract: This study aimed to analyze the influence of the competencies of human resources that consisted of knowledge, skill, and attitude on the perceived quality of the financial statements generated by the administrators of Regional Work Unit (SKPD) of the Government of Bondowoso. The study was conducted in 58 (fifty eight) SKPDs in Bondowoso Regency Government.The sample consisted of 102 (one hundred and two) civil servants working in finance and planning department that responsible for completing the financial statements of SKPD. Data were analyzed using Structural Equation Modelling (SEM). Results showed that knowledge and attitude have significant effects on the perceived quality of financial statements while skill has no significant effect on the perceived quality of the financial statements. Keywords: Knowledge, Skill, Attitude, Perception, and Quality of Financial Statements.

FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DESA MELALUI PENGELOLAAN KEUANGAN DESA SEBAGAI VARIABEL INTERVENING Rulyanti, Dina; Sularso, Raden Andi; Sayekti, Yosefa
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i3.6474

Abstract: This research aimed to empirically analyze the effects of regulation, organizational commitment, communication, and human resources on the performance of the government of the villages in Bondowoso Regency, East Java Province, mediated by the financial management. The sample was 187 respondents consisted of the heads of the villages, secretaries of the villages, heads of the departments, and treasurers. Data were analyzed using Structural Equation Modeling (SEM). Results show that organizational commitment and human resources have significant and positive effects on the financial management and the performance of the village government. However, regulation and communication have no significant effects on the financial management and the performance of the village government. Keywords: Local Government Performance, Villageâ€™s Finances, Villageâ€™s Financial Management.

PENILAIAN KINERJA KEUANGAN DAN NON KEUANGAN PADA KANTOR KELUARGA BERENCANA KABUPATEN SITUBONDO Ramadhani, Dwi Ayu; Titisari, Purnamie; Sayekti, Yosefa
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 2 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i2.6318

Abstract: The performance assessment conducted by the government institutions listed in the Performance Accountability Report of Government Institution (LAKIP) is merely described from the financial perspective. Meanwhile, the main focus of the government organizations is not the financial objective, but its customers, i.e., the community and the central government. This research analyzes financial and non-financial performance assessment of the Family Planning Office in Situbondo Regency by applying the balanced scorecard approach (descriptive analysis method). Data were analyzed following Miles and Hubermanâ€™s recommendation: data reduction, data display, and deduction and verification using the triangulation techniques to check data validity. Results show that from the financial perspective, by applying Accrual Financial Information System (SIRKA) the finances can be managed easily, quickly, and precisely. From the customer perspective, the family planning service is in line with customers' expectations based on interview results with several program acceptors in 2015. From the internal business perspective, the performance also has a good achievement. Meanwhile from the growth and learning perspective, the lack of HR personnel inhibits the program implementation that can be overcome by increasing the role of the programâ€™s local assistant (PPKBD) in the villages in Situbondo. Keywords:Performance, Balanced Scorecard, Public Sector Performance.

Ownership Structure, Corporate Governance, and Corporate Social Responsibility with Financial Performance as Intervening Ariful Habib, Anang; Miqdad, Muhammad; Sayekti, Yosefa
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Corporate Social Responsibility (CSR) programs are carried out by entities in the hope of getting legitimacy and positive values â€‹â€‹from the community. So, companies can survive and develop, and it can increase profitability in the future. CSR has a relationship with Good Corporate Governance (GCG), Ownership Structure, and Financial Performance. This research aims to analyze the effect of the ownership structure and good corporate governance on corporate social responsibility disclosure through finance performance. The interpretation technique of the sample that is used in this research is purposive sampling. That is the manufacturing company listed on the IDX period 2017 â€“ 2019. The data analysis method that is used is the path analysis. The resulting research is the managerial ownership influence at finance performance significantly. Institutional ownership is not influenced by finance performance. The foreign ownership influence at finance performance significantly. The measure of commissioner council influence at finance performance significantly. The Audit Committee has a positive effect on financial performance. Managerial ownership has a positive effect on CSR. Institutional ownership is no significant effect on CSR. Foreign ownership has a significant effect on CSR. The measure of Commissioners council has a significant effect on CSR. The Audit Committee has a significant effect on CSR. Financial performance has a significant effect on CSR.

New Perspective: Measuring Auditor Professionalism in Fraud Detection Heni, Heni; Sayekti, Yosefa; Maria Wardayati, Siti
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This research provides a new point of view to measure the professionalism of BPKP auditors in the field of investigation by utilizing the professionalism stated in the Regulation of the Head of BPKP 2010. The research was conducted on BPKP auditors in Java and Bali by filling out a questionnaire distributed via google form. From the distributed questionnaire obtained 51 respondents who participated in this study. Based on the data obtained, hypothesis testing was carried out using the Structural Equation Model (SEM) with the SmartPLS version 3.2.6 software. The results prove that auditor professionalism has a positive and significant effect on fraud detection as evidenced by the t-statistic of 7.526. In other words, the higher the professionalism of the investigative BPKP auditors, the higher their ability to detect fraud. The results also prove that professionalism according to the Regulation of the Head of the BPKP Year 2010 has been carried out properly by the BPKP auditors in the field of investigation and has truly become a work culture that must be carried out.

Impression of Company Size, Profitability, Earning Coefficient Response (ERC) Through Timeliness Yulianti, Ani; Sulistya, Agung Budi; Sayekti, Yosefa
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This study examines how firm size and profitability can influence ERC through timeliness. This research is exploratory. The test model used is the path analysis model. The population used by this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The method used in sampling is purposive sampling method. The number of companies that met the assessment criteria was 58 companies, so that the number of observations during 2014 - 2018 was 290 observations. Data collection techniques using documentation data. The data analysis technique in this study used descriptive statistics and classical assumption tests and path analysis. Based on the results, it can be concluded that company size and profitability do not have a positive effect on timeliness, company size and profitability that are interacted with the EU has no effect on ERC, while the timeliness of submitting financial reports that are interacted with the EU has an effect on ERC. Firm size and profitability have no effect on ERC with timeliness as an intervening variable.

Co-Authors Aditya Refinaldy Agung Budi Sulistiyo Agung Budi Sulistya Ahmad Roziq Aisa Tri Agustini Alwan Sri Kustono Anang Ariful Habib Anggi Bimantara Ani Yulianti Ariful Habib, Anang Bambang Irawan Bayu Aprillianto Budi Santoso Bunga Maharani Dewi Ayu Puspita Dwi Budi Santoso Fetri Setyo Liyundra Heni Heni heni heni Ilmi, Mainatul Imam Mas'ud Imro'atun Shoimah Indah Purnamawati Indah Purnamawati Intan Diah Pratiwi Ludovicus Sensi Wondabio Luqman Arif Baihaqi Lutfiana Pratiwi Mainatul Ilmi Muhammad Farizal Gigih Putra Pratama Muhammad Miqdad Paulinda Awuy, Vinta Purnamie Titisari Raden Andi Sularso, Raden Andi Rahma Rina Wijayanti Rahma Rina Wijayanti, Rahma Rina Ramadhani, Dwi Ayu Ririn Irmadariyani Rochman Effendi Rulyanti, Dina Septarina Prita Dania Sofianti Siti Maria Wardayati Sulistya, Agung Budi Ulfa, Rofiana Vista Febryanti Wiyasih Zerlinda Yulianti, Ani Zainal Arifin

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