dwi sulistiani - Academia.edu (original) (raw)

Papers by dwi sulistiani

journal of king Abdulaziz University Islamic Economics

Ṣukūk is one of the products of Islamic financial institutions IFIS), so the rating of such instr... more Ṣukūk is one of the products of Islamic financial institutions IFIS), so the rating of such instruments should be considered. This study aims to provide empirical evidence of the influence of Good Corporate Governance

Jurnal Reviu Akuntansi dan Keuangan

Purpose: This study aims at providing an empirical evidence of the effectiveness of the Internal ... more Purpose: This study aims at providing an empirical evidence of the effectiveness of the Internal Audit (IA) as a mediating variable in the association of IA independence and Good University Governance (GUG). Methodology/approach: A quantitative research using survey methods was carried out by applying Wrap PLS software for the data processing. The primary data were in the form of questionnaires, which were distributed to IA unit members from 58 state Islamic higher education institutions in Indonesia. There are 107 questionnaires that are accepted and processed. Findings: The results show that independence does not influence GUG directly. However, the effectiveness of IA proved the capability of mediating the relationship between IA independence and GUG. Internal auditors in higher education institutions are still unable to fully maintain their independence. It happened because, apart from being an auditor, lecturers act as auditees in their capacity as educators. Practical implicat...

J-MPI (Jurnal Manajemen Pendidikan Islam), 2017

Every organization has a goal to be achieved. Therefore, the vision, mission, and strategy are st... more Every organization has a goal to be achieved. Therefore, the vision, mission, and strategy are structured with the support of organizational structures, formulas and systems that must be implemented, in order not to be wasted. The amount of funds, the amount of time, energy and thoughts poured in the organization is also a matter of free if there is no commitment of all employees in implementing the structure and system of the organization. Building employee commitment is mandatory to implement and can be done with two main things: embed the values of the organization or company and align the organizational goals and objectives of the employee. The values of organization or company that must exist include integrity, professionalism, innovation, teamwork that can shape or change the behavior / culture of employees and become an organizational work culture. Implementation of these organizational values must be followed by several critical success factors. The most important thing is the alignment of the company's desire to achieve effectiveness and efficiency with the desires of individual employees in relation to their personal well-being in an effort to improve integrated performance and as a result of continuous improvement, development and learning through the application of Total Performance Scorecard (TPS). This literature review aims to increase knowledge and insight in building employee commitment in an effort to achieve organizational goals, especially in the public sector. Additionally, it adds an understanding of how to improve employee relationships with companies or organizations actively because employees who show a high commitment have a desire to provide more energy and responsibility in supporting the welfare and success of the organization where they work.

Tadris: Jurnal Keguruan dan Ilmu Tarbiyah

This study aim to seek the relationship between self-effort and e-learner success, either directl... more This study aim to seek the relationship between self-effort and e-learner success, either directly or through self-regulation. This type of research is quantitative. The research method used is an exploratory survey. Primary data were obtained from questionnaires filled out by 923 Social Science Education students at all State Islamic Universities in Indonesia. 11 State Islamic Universities with a Social Science Education program participated in this research. The direct test uses Ordinary Least Square (OLS), while the indirect effect is tested using the Sobel test. The results of this study can prove that self-effort has a direct and indirect positive influence on e-learner success through self-regulation. Students with high self-effort will be able to improve their self-regulation, impacting their e-learning success. This evidence shows that e-learning requires students' independence to succeed academically. This research provides a theoretical contribution to the development ...

Jurnal AKSI (Akuntansi dan Sistem Informasi)

This qualitative research aims to determine how the design of the cash inflow of the accounting i... more This qualitative research aims to determine how the design of the cash inflow of the accounting information system (AIS) in Sabilurrosyad Islamic boarding school in Malang. Semi-structured interviews, FGD and documents were used to answer the research question. It was found that the control environment, risk understanding, information and communication and monitoring in this boarding school were still not good. The design of the AIS of cash inflow is done by drafting the cash receipt form, which is the internal evidence needed to support external evidence. Evidence of the first note is also designed in the form of a cash book that is written manually at each cash-in transaction. Flowchart design consists of a flowchart procedure for receiving donations, payment of SPP instalments and payment of building instalments. The recommendation for the Sabilurrosyad boarding school is that the transactions that occur can be clarified and recorded in an orderly manner in the forms and records ...

Penelitian ini bertujuan untuk menganalisis sistem informasi akuntansi penggajian untuk pegawai n... more Penelitian ini bertujuan untuk menganalisis sistem informasi akuntansi penggajian untuk pegawai non PNS pada perguruan tinggi islam berstatus BLU dalam hal ini diwakili oleh UIN Maulana Malik Ibrahim Malang. Metode penelitian menggunakan metode kualitatif. Dalam prakteknya pelaksanaan SIA penggajian di UIN Malang masih ada yang perlu diperbaiki terkait dengan pembuatan SOP yang masih salah karena tidak sesuai dengan permenpan, kendala dalam finger print, perhitungan pajak PPh psl 21, Komite audit dalam hal ini SPI belum berjalan dengan baik, kebijakan terkait SDM masih belum imbang karena hanya menerapkan punishment saja, pembagian tugas masih belum sesuai dengan kompetensi, perancangan dan penggunaan dokumen belum ada SOP nya, cek fisik persediaan masih lemah, penerapan metode pencatatan akrual basis masih terdapat kendala, dan beberapa resiko baik strategis, finansial dan informasi masih terjadi. Diluar hal tersebut pelaksanaan SIA penggajian sudah berjalan dengan baik. Penelitian...

The development of boarding schools both in terms of quantity and quality has increased in the la... more The development of boarding schools both in terms of quantity and quality has increased in the last decade. In the industrial era 4.0, where technology has become essential in a borderless world, it requires Islamic boarding schools to start transforming to improve the quality of education services. The implementation of modern management by utilizing information technology has become a demand in the current era. Descriptive qualitative research with case study method aims to analyze Kyai's principles in contemporary management and the transformation of Islamic boarding schools, which reflected in modern management, which has been applied by Al Amien Islamic boarding school, Prenduan, Sumenep. This Islamic boarding school is one of the most influential boarding schools in Indonesia. The results of this study indicate there are eight principles held by Kyai and all of Al Amien Prenduan boarding school residents. These principles show the existence of modern thinking from Kyai in managing boarding schools, as well as efforts to transform boarding schools that integrate classic books with current thinking needed in the industrial era 4.0. Transformation of Al Amien Islamic boarding school is carried out by utilizing information technology in an onlinebased academic system, attendance of students with fingerprint, and accounting software in preparing financial statements. Besides, spending on santri at each profit center is done by using fingerprint to make it easier to supervise the expenditure of santri so that they are not accustomed to living wastefully. Modern management is proven to facilitate academic and non-academic management as well as increase accountability and transparency of financial reporting there.

Abstrak. Dalam era globalisasi dan pedagangan bebas dewasa ini strategi merger dan akuisisi merup... more Abstrak. Dalam era globalisasi dan pedagangan bebas dewasa ini strategi merger dan akuisisi merupakan fenomena yang semakin marak dilakukan oleh para pelaku bisnis dan semakin menarik untuk dicermati bersama. Untuk menjalankan perusahaan para manajemen perusahaan selalu dituntut menjaga pertumbuhan usahanya secara optimal. Penerapan strategi merger dan akuisisi merupakan jalan pintas untuk mewujudkan pertumbuhan usaha tanpa perusahaan perlu memulai dari awal suatu jenis usaha yang baru. Dalam suatu kondisi perusahaan yang kuat cenderung membeli perusahaan lain untuk meningkatkan daya saing dan penghematan biaya. Perusahaan yang terlibat dalam merger dan akuisisi akan dapat diperoleh pangsa pasar yang lebih besar dan efisiensi terhadap biaya. Perusahaan yang merasa tidak dapat bertahan hidup secara individual biasanya merelakan diri untuk menjadi target akuisisi. Merger dan akuisisi merupakan suatu realitas dan tantangan yang harus siap dihadapi oleh para pelaku usaha dalam era perda...

Journal of Research and Applications Accounting and Management, 2018

This study aims to examine whether earnings management and operating performance affect the profi... more This study aims to examine whether earnings management and operating performance affect the profitability in publicly traded companies that conducted IPO policies in 2008 and whether there were differences in operating performance and the level of profitability prior and after Initial Public Offering (IPO). The results indicate that the test, which is based on one-sample t-test, proved that the company employs earnings management before conducting the IPO. Whereas based on paired samples t-test and Wilcoxon signed rank found that there were differences in operating performance and company profitability between before and after IPO that the most influential variable was the current ratio and simultaneously earnings management and operating performance affected profitability by 62%. Based on the F test it can be seen that the independent variables influence the dependent variable. While the t-test shows that the three independent variables significantly affect the dependent variable.

Jurnal Ekonomi MODERNISASI, 2014

Jurnal Ekonomi MODERNISASI, 2013

El Muhasaba: Jurnal Akuntansi, 2014

A strategy is needed because of the competition and the right strategy is to win the competition.... more A strategy is needed because of the competition and the right strategy is to win the competition. Porter (1980) argued that the formulation of competitive strategy is to connect the company with its environment. Although the relevant environment is very broad , encompassing social forces as well as economic forces , the main aspects of the environment are industrial companies or industries in which the company competes. There needs to be a strategy known as generic strategy is the fundamental way for the company to achieve profitability above the industry average by having a sustainable competitive advantage. The strategy consists of : cost leadership strategy (cost leadership), differentiation strategy (differentiation), and a strategic focus (focus either cost leadership or differentiation focus). This article focuses on diferensisi strategy for achieving competitive advantage of a company. Some previous article that discussed the effect of differentiation strategy on competitive advantage , stating that the differentiation strategy to significantly affect a company's competitive advantage. Understanding the importance of differentiation strategies companies can make a difference with its competitors , so as to compete in a more competitive market , and could win the competition. This research can help companies that already distinguishes itself with competitors , may further reinforce and communicate the difference .

Dalam rangka pelindungan ciptaan di bidang ilmu pengetahuan, seni dan sastra berdasarkan Undang-U... more Dalam rangka pelindungan ciptaan di bidang ilmu pengetahuan, seni dan sastra berdasarkan Undang-Undang Nomor 28 Tahun 2014 tentang Hak Cipta, dengan ini menerangkan: Nomor dan tanggal permohonan : EC00202163092,

... tidak terlibat dalam tindakan tertentu setelah obligasi diterbitkan (Smith dan Warner, 1979 d... more ... tidak terlibat dalam tindakan tertentu setelah obligasi diterbitkan (Smith dan Warner, 1979 dalam ... mempengaruhi covenant pada periode pertama dan berpengaruh negatif pada dua periode terakhir ... perusahaan merupakan suatu indikator kesehatan suatu perusahaan (Moh'd, et ...

Completion of public organizations are expected to lead to the establishment of an open-system or... more Completion of public organizations are expected to lead to the establishment of an open-system organizations more flexible, able to accommodate changes to the organization. Rapidly changes and unpredictable open views and thoughts on the demands of a new paradigm that delivers way to "Good Government Governance" (Good Governance), to the government free of corruption, collusion and nepotism (KKN). In the modern organization rests on the concepts of modern management thinking, among other things: implementing management technology, based on the principles of Democratization, accountability, openness, transparency and law-abiding. The implementation of "Good Government Governance" is a prerequisite for any government to realize the people's aspirations and achieve the goals and ideals of the nation state. In order that required the development and implementation of appropriate systems of accountability, clear and legitimacy, so the government administration and...