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PENGARUH INTELLECTUAL CAPITAL PERFORMANCE TERHADAP INTENSITAS PELAPORAN MODAL INTELEKTUAL Harisnawati, Riska; Ulum, Ihyaul; Syam, Dhaniel
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

A b s tr a c tThe annual report as one of disclosure information made by a company. Purpose of this study toanalyze the effect of intellectual capital reporting performance to the intensity of intellectualcapital. Sample of this study are that the Islamic banking registered at Bank Indonesia inperiod 2011 to 2015. Samples were selected using purposive sampling method and obtained 24Islamic banking which is 9 for Islamic Banks and 15 for Islamic business unit. The analysis toolused is WarpPLS 3.0 with assessing inner and outer models prior models to test data analysisis feasible or not. Results of this study indicate that intellectual capital performance significantpositive effect on the intensity of intellectual capital reporting.Keywords: Intellectual Capital Performance, Intellectual Capital

Pengaruh Audit Manajemen, Komitmen Organisasional Manajer, dan Pengendalian Internal Terhadap Penerapan Prinsip-Prinsip Good Corporate Governance Mu'amar, Mu'amar; Syam, Dhaniel; Zubaidah, Siti
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine the effect of Management Audit, Organizational CommitmentManager, Internal Control Against Application of Principles of Good Corporate Governance. Thesample of this study is 62 manufacturing companies listed in Indonesia Stock Exchange (BEI) in2013 with purposive sampling technique.. The data was analized with logistic regression. Theresult showed that management audit has no effect on the implementation of good corporategovernance principles, organizational commitment of managers has an effect on the applicationof the principle of good corporate governance, and internal control does not affect the implementation of good corporate governance principles.Ke yword: Management Audit, Organizational Commitment Manager, Internal Control, Principles of Good Corporate Governance.

PENGARUH CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN DI INDONESIA Hasanah, Ni'matul; Syam, Dhaniel; Jati, Ahmad Waluya
Jurnal Reviu Akuntansi dan Keuangan Vol 5, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine the effect of Corporate Governance Effect on Sustainability Report Disclosure Report. This sample of 30 companies listed on the Indonesia Stock Exchange (IDX) in 2013 with purposive sampling technique. The data was analized with multiple linear regression. The result of the research stated that the average of attendance level of board of commissioners, board of directors and audit committee in the meeting did not affect the disclosure of sustainability report. Keyword: Corporate Governance, Sustainability Report

ANALISIS ADDED VALUE PROGRAM KAWASAN RUMAH PANGAN LESTARI (KRPL) TERHADAP EKONOMI RUMAH TANGGA (STUDI KASUS PADA KELOMPOK WANITA TANI â€œDEWI SRIâ€ KOTA BATU) Syam, Dhaniel; Saputri, Novitasari Agus; Widyastuti, Aviani
Jurnal Inovasi Ekonomi Vol 3, No 02 (2018)
Publisher : Univesitas Muhammadiyah Malang

Tujuan dari penelitian ini adalah menganalisis adanya nilai tambah dari kegiatan kawasan rumah pangan lestari (KRPL) terhadap ekonomi keluarga. Pada dasarnya KRPL yang didukung oleh Dinas Pertanian dan Dinas Ketahanan Pangan Kota Batu ini bertujuan untuk memenuhi kebutuhan pangan dari setiap anggotanya dengan cara menanam tanaman pangan organik sehingga kebutuhan pangan rumah tangga dapat dipenuhi dengan kegiatan tersebut. Metode yang digunaan dari penelitian ini menggunakan metode analisis deskriptif dengan teknik pengumpulan data melalui wawancara terstruktur dan dokumentasi. Hasil penelitian menunjukkan bahwa kegiatan implementasi Kawasan Rumah Pangan Lestari pada kelompok tani wanita Dewi Sri memiliki nilai tambah ekonomi atau economics value added. Value added pada kegiatan ini dapat diukur secara kualitatif maupun kuantitatif. Secara kualitatif dapat terlihat dari adanya aktivitas menjual barang hasil panen oleh anggota kelompok, artinya pada dasarnya tujuan KRPL adalah untuk ketahanan pangan keluarga namun apabila anggota sudah memenuhi segala kebutuhanya dari barang yang ditanamnya maka anggota bebas menjual barang tersebut epada orang lain. Diukur secra kuantitatif dapat dijelaskan pada saat anggota menerima sejumlah pendapatan yan berasal dari selisih pembelian dan penjualan yang dilaksankaan oleh kelompok. Selisih tersebut diakui sebagai pendapatan anggota dan asumsinya anggota dapat meningkatkan jumlah pendapatan keluarga melalui KRPL selain sebagai kegiatan yang memiliki tujuan untuk ketahanan pangan keluarga.

KONSULTASI BISNIS DAN PENEMPATAN KERJA DI UNIVERSITAS MUHAMMADIYAH MALANG In'am, Ahsanul; Syam, Dhaniel; ., Sutawi; Krisno, H.M Agus; Tarik, Jabal; ., Faturohman
Jurnal Dedikasi Vol 4 (2007): Mei
Publisher : Direktorat Penelitian dan Pengabdian Kepada Masyarakat

Dalam kegiatan KBPK ini tujuan yang diharapkan dapat dicapai adalah: (a) Mengatasipengangguran lulusan perguruan tinggi dengan memberikan alternatif bisnis atau mencarikerja melalui kegiatan bursa kerja; (b) Mengatasi permasalahan dan kendala yangdihadapi pengusaha kecil melalui proses konsultasi secara kontinyu dan berkelanjutan;(c) Menjembatani memperoleh modal pengembangan usaha dan pendampingan terhadappemanfaatannya.Keberhasilan suatu kegiatan diperlukan adanya indikator keberhasilannya. Untukitu dalam kegiatan Konsultasi Bisnis dan Penempatan Kerja di Universitas MuhammadiyahMalang indikator keberhasilan kegiatan dapat dikemukakan sebagai berikut : (a)Tersusunnya data base peserta KBPK baik untuk UKM maupun alumni; (b) Terbentuknyajaringan kerja sama antara peserta; (c) Pengembangan usaha peserta dapat dilakukan,karena sebagian besar peserta memperoleh kredit melalui mediator Pemberdayaan EkonomiMasyarakat Sekitar Kampus Universitas Muhammadiyah Malang dan sebagian masihdalam proses pengajuan.Penyempurnaan sarana dan prasarana dilakukan setelah perekrutan alumni sebanyak75 alumni untuk dibekali dengan kewirausahaan disusunlah data base alumni terkait datayang diperlukan, termasuk rencana usaha yang akan dilakukan. Disamping itu jugadisusun data base UKM lingkar kampus, sebanyak 80 pengusaha yang mana merekasudah memperoleh tambahan modal melalui UMM sebanyak 77 dan yang 3 pengusahadirencanakan akan memperoleh tambahan modal pada tahun 2006.Kegiatan bursa kerja bagi alumni dilakukan dengan menerima pendaftaran alumni yangmemerlukan kerja dengan mendaftarkan diri ke KBPK. Langkah berikutnya KBPKmendaftar semua alumni di bursa kerja yang dikirimkan kepada perusahaan yang menjadirekanan KBPK.Kata Kunci: Konsultasi Bisnis, Penempatan Kerja

Environmental Performance, Company Size, Profitability, And Carbon Emission Disclosure Kholmi, Masiyah; Karsono, Attika Dewi Shaqinnah; Syam, Dhaniel
Jurnal Reviu Akuntansi dan Keuangan Vol 10, No 2: Jurnal Reviu Akuntansi dan Keuangan (In Progress)
Publisher : Universitas Muhammadiyah Malang

This study aims to examine the effect of environmental performance, company size, profitability on disclosure of carbon emissions in non-service companies listed on the Indonesia Stock Exchange (IDX). The population of this study used non-service companies listed on the Indonesia Stock Exchange (IDX) in 2017. The research sample was 34 companies selected through the purposive sampling method. The data collection technique using documentation method. Data analysis techniques using multiple regression analysis with statistical tools used are SPSS V.24. The results showed that the company's environmental performance did not influence the company to conduct carbon emission disclosure. by obtaining a PROPER rating, it does not guarantee the company will disclose carbon emissions properly. While company size and profitability, have no effect on carbon emission disclosure, because companies still choose to make other disclosures that can increase their legitimacy in the eyes of the public. Companies consider carbon emission disclosure as not yet able to add value to companies and the nature of emissions disclosures carbon which is still in the form of voluntary disclosure. This research contributes to disclosure of carbon emissions from company activities in the annual report and the company can prevent and reduce carbon emissionsc.

Pengaruh Non Performing Loan Sebagai Dampak Krisis Keuangan Global terhadap Profitabilitas Perusahaan Perbankan Sari, Tia Melya; Syam, Dhaniel; Ulum, Ihyaul
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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The research purpose is to examine the effect of non-performing loans (NPL) in the global financial crisis on the corporate profitability of banks (listed on the Stock Exchange in 2003-2010). Independent variable in this research is Non Performing Loan (NPL) and the dependent variable is probability by return on asset.Sampling technique is used non-probability purposive sampling, so to be concludedÂ the samples used 15 banks. The method of the research is quantitative and description data non performing loan and probability (return on asset) bank listing on the Stock Exchange 2003-2010 period. Which are then analyzed by employing statistical analysis, such as simple linier regression, correlation analysis, determination coefficient analysis, and t-test. The data is calculated by SPSS 16 for windows. Based on the research result, there is not influence between non performing loan to probability (return on asset). The two variables show a very weak correlation at 0,142 with negative correlation value. This mean if non performing loan is increasing, profitability (return on asset) is decreasing and vice versa. The determination coefficient is 2% and the rest 98% which is influence by other factors. While in the hypothesis examination using t test, t calculation is -1,563 and t table 1,658. As such H0 is accepted. So in conclusion, nonÂ performing loan does not significantly affect the level of profitability (ROA) company. Because the intermediary function of banks is not running properly.

Pengaruh Audit Manajemen, Komitmen Organisasional Manajer, dan Pengendalian Internal Terhadap Penerapan Prinsip-Prinsip Good Corporate Governance Mu'amar Mu'amar; Dhaniel Syam; Siti Zubaidah
Jurnal Reviu Akuntansi dan Keuangan Vol. 4 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine the effect of Management Audit, Organizational CommitmentManager, Internal Control Against Application of Principles of Good Corporate Governance. Thesample of this study is 62 manufacturing companies listed in Indonesia Stock Exchange (BEI) in2013 with purposive sampling technique.. The data was analized with logistic regression. Theresult showed that management audit has no effect on the implementation of good corporategovernance principles, organizational commitment of managers has an effect on the applicationof the principle of good corporate governance, and internal control does not affect the implementation of good corporate governance principles.Ke yword: Management Audit, Organizational Commitment Manager, Internal Control, Principles of Good Corporate Governance.

Pengaruh Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan di Indonesia Ni'matul Hasanah; Dhaniel Syam; Ahmad Waluya Jati
Jurnal Reviu Akuntansi dan Keuangan Vol. 5 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aims to examine the effect of Corporate Governance Effect on Sustainability Report Disclosure Report. This sample of 30 companies listed on the Indonesia Stock Exchange (IDX) in 2013 with purposive sampling technique. The data was analized with multiple linear regression. The result of the research stated that the average of attendance level of board of commissioners, board of directors and audit committee in the meeting did not affect the disclosure of sustainability report. Keyword: Corporate Governance, Sustainability Report

PENGARUH INTELLECTUAL CAPITAL PERFORMANCE TERHADAP INTENSITAS PELAPORAN MODAL INTELEKTUAL Riska Harisnawati; Ihyaul Ulum; Dhaniel Syam
Jurnal Reviu Akuntansi dan Keuangan Vol. 7 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

A b s tr a c tThe annual report as one of disclosure information made by a company. Purpose of this study toanalyze the effect of intellectual capital reporting performance to the intensity of intellectualcapital. Sample of this study are that the Islamic banking registered at Bank Indonesia inperiod 2011 to 2015. Samples were selected using purposive sampling method and obtained 24Islamic banking which is 9 for Islamic Banks and 15 for Islamic business unit. The analysis toolused is WarpPLS 3.0 with assessing inner and outer models prior models to test data analysisis feasible or not. Results of this study indicate that intellectual capital performance significantpositive effect on the intensity of intellectual capital reporting.Keywords: Intellectual Capital Performance, Intellectual Capital

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