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Analysis on Earnings Persistence, Independent Commissioner and Herding Behavior on Earnings Quality Ike Arisanti
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 3, Issue 2, March 2019
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (738.347 KB) | DOI: 10.26675/jabe.v3i2.6846

Abstract

This study aims at determining the effect of independent commissioners, earnings persistence, and herding behavior on earnings quality. This study employs a multiple linear regression analysis with SPSS as the statistical tool. Before conducting the hypothesis test, a classical assumption test is conducted first, determining whether the data have met the classical assumptions and may be applied to the regression model. There are four components used in the classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. This study takes 80 qualified manufacturing companies listed with the Indonesia Stock Exchange in 2017 as the object with a purposive sampling technique. The earnings quality variable is measured using ERC, the Herding behavior is measured using Cross Sectional Absolute Deviation (CSAD), the Independent Commissioners are measured by comparing the number of independent commissioners with overall commissioners in the companies, and the earnings persistence is measured by comparing current earnings with past earnings. The results of this study partially show that earnings persistence variable, independent commissioners and herding behavior do not influence the quality of earnings.
ANALISIS FAKTOR KEUANGAN DAN NON KEUANGAN YANG MEMPENGARUHI PREDIKSI PERINGKAT OBLIGASI SYARIAH (STUDI EMPIRIS PADA PERUSAHAAN PENERBIT OBLIGASI SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012) Ike Arisanti; Isti Fadah; Novi Puspitasari
Jurnal Ekonomi Akuntansi dan Manajemen Vol 13 No 2 (2014)
Publisher : Universitas Jember

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

Abstract

This study purposes to analyze the influence of financial and non financial factors to prediction of the rating Islamic bond in indonesia. The study used independent variable,that is financial factor (growth, size, profit sharing/fee, liquidity) and non financial factor ( secure and maturity) and dependent variable that is the rating of Islamic bond. This study applied logistic regresion analysis with sample collection methods using purposive sampling. After selecting fixed criterias, there were 25 Islamic bonds chosen with the numbers of 75 investigation from periods of 2010-2012. The result of this study showed that significantly effect the variable growth (X1) , size(X2), profit sharing/ fee (X3), liquidity (X4), secure (X5), maturity (X6) simultaneously to the rating prediction of Islamic bond in indonesia. Partially, variable variables of growth (X1) , size (X2), profit sharing/ fee (X3) which referred not significant affecting to the rating prediction of Islamic bond in indonesia. Meanwhile, variables of liquidity (X4), secure (X5), maturity ( X6) referred significant affecting to the rating prediction of Islamic bond in indonesia. Key word: slamic Bond rating, financial and non financialfactors, purposive sampling and logistic regression analysis.
How To Build Continuance Intention On Jenius App Users Tri Wahyu Oktavendi; Ike Arisanti
TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v5.I2.2021.29776

Abstract

The availability of various kinds of transaction services via smartphones will certainly affect its users. The theme of Financial Technology (Fintech) is also developing which includes transactions through smartphone applications. The big question arises, namely what are the factors that influence Jenius-App users to be intense in using the application? Its Benefit? Or its Risk?. This study tries to examine the factors that affect Continuance Intention on Jenius App users. Smart PLS 15 is used in this study by using Outer Model and Inner Model. The Results show that it is only three hypotheses are accepted. First, Perceived Usefulness Affect Continuance Intention. Second, Perceived Ease of Use Affect Perceived Usefulness. Third, Perceived Risk Affect Perceived Ease of Use.
Pelatihan Dan Pendampingan Penyusunan Laporan Keuangan Menuju Desa Mandiri (Gabungan Kelompok Tani Torong Makmur Kota Batu) Novitasari Agus Saputri; Ike Arisanti
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2021): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.159 KB) | DOI: 10.35568/abdimas.v4i1.1129

Abstract

The purpose of this service is to provide training and assistance to partners related to the preparation of financial reports at Gapoktan Torong Makmur so that in the future determining the appropriate tax rate. The method we use is training and mentoring. The output that will be produced is in the form of a financial report. So that prior to the existence of financial statement assistance, it had not been prepared in accordance with accounting standards, then after the assistance in financial statements was in accordance with generally accepted accounting standards.
PENDAMPINGAN ADMINISTRASI PENGAJUAN LEGALITAS SD MUHAMMADIYAH 4 KOTA BATU Aviani Widyastuti; Ahmad Waluya Jati; Ike Arisanti
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat Vol. 1 No. 2 (2020): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v1i2.12471

Abstract

This community service activity aims to assist in the improvement and control of legality administration in one of the Muhammadiyah Business Charities (AUM) in Batu City, namelySD Muhammadiyah 4. The administration improvement and control referred to in this case is related to the maintenance of AUM establishment permits that are aligned with the status ofAUM legal entity namely Business Identification Number (NIB) and uniformity of Taxpayer Identification Number (NPWP). This activity will be carried out in three stages, namely the NIBmanagement stage, the financial reporting and taxation stage and the AUM governance stage. However, in this service activity it was proposed as a form of solving the problems of SD Muhammadiyah 4 Kota Batu for the first stage, namely the management of NIB. Problem solving in the first phase of this activity is to use the methods of presentation, training and assistance as well as dialogue. The outputs of the devotion activities in this first stage are SD Muhammadiyah Kota Batu can arrange and complete licensing administration procedures related to NIB and uniformity of NPWP.
PENDAMPINGAN KEMANDIRIAN TPA AZ-ZAHRA BERBASIS PEMASARAN SOSIAL ike arisanti
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2019): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v3i2.3390

Abstract

Tempat Pengasuhan Anak (TPA) Az-Zahra is a childcare center that was established in 2011 under the leadership of the Aisyiyah area of ​​Malang. Lots of Child Care Centers in Malang are able to offer competent facilities, facilities and infrastructure as well as managers. Servants have solutive suggestions related to marketing that can be done by partners, namely by creating websites and marketing through social media. Besides social marketing can also be done by holding parenting activities that also invite potential customers who are around the Az-Zahra landfill. This program is carried out jointly with the hope that the results generated from this program can be directly measured and evaluated by partners and service as a basis for the success of the predetermined achievements. In addition, the evaluation results are also used as a basis for assistance in subsequent programs.
PREDIKSI PERINGKAT OBLIGASI SYARIAH DI INDONESIA Ike Arisanti; Isti Fadah; Novi Puspitasari
JURNAL ILMU MANAJEMEN Vol 11, No 3 (2014): Agustus
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.896 KB) | DOI: 10.21831/jim.v11i3.11780

Abstract

This study purposes to analyze the influence of financial and non financial factors to prediction of the rating islamic bond in indonesia. The study used independent variable,that is financial factor (growth, size, profit sharing/fee, liquidity) and non financial factor ( secure and maturity) and dependent variable that is the rating of islamic bond. This study applied logistic regresion analysis with sample collection methods using purposive sampling. After selecting fixed criterias, there were 25 islamic bonds chosen with the numbers of 75 investigation from periods of 2010-2012. The result of this study showed that significantly effect the variable growth (X1) , size(X2), profit sharing/ fee (X3), liquidity (X4), secure (X5), maturity (X6) simultaneously to the rating prediction of islamic bond in indonesia. Partially, variable variables of growth (X1) , size (X2), profit sharing/ fee (X3) which referred not significant affecting to the rating prediction of islamic bond in indonesia. Meanwhile, variables of liquidity (X4), secure (X5), maturity ( X6) referred significant affecting to the rating prediction of islamic bond in indonesia.