Nur Sayidah | Dr Soetomo University Surabaya Indonesia (original) (raw)

Papers by Nur Sayidah

Research paper thumbnail of The Role of Labor Unions in Determining Minimum Wage in Indonesia

International Journal of Professional Business Review

Purpose: This research aims to analyze the importance of labor unions in decent living standards ... more Purpose: This research aims to analyze the importance of labor unions in decent living standards to improve labor welfare to increase labor’s minimum wage and respond to the implementation of Government Regulation No. 78 of 2015 about wages. Theoretical framework: The labor union is the labor representative that has an essential role in determining minimum wage in the regency because the labor union is a member of the Wage Council. Implementing Government Regulation No. 78 of 2015 concerning wages leads to wage disparities, especially in East Java province. The determination of minimum wage has become a crucial and complex problem as it involves the interests of labor, companies, and government. Every of the wage disparities increases that influenced labor conditions became less conducive, and companies relocated their businesses. Labor unions’ important role is to fight to improve labor’s welfare. Design/Methodology/Approach: This research used a qualitative approach. The resea...

Research paper thumbnail of Menaikkan Gengsi Produk Ukm Berbahan Baku Daun Kelor Melalui Rebranding Dan Pemasaran Online

Jurnal Abdi Masyarakat Multidisiplin

This community service program partners with SMEs producing Moringa leaf powder capsules who hav... more This community service program partners with SMEs producing Moringa leaf powder capsules who have problems with low sales levels and limited marketing reach. This community service activity aims to increase sales of Moringa leaf powder capsule products through rebranding strategies and the use of online marketing media. The rebranding strategy allows the product to be better known to the public from the name that the product bears. Meanwhile, product marketing through online media has several advantages, including unlimited marketing area coverage and low cost. The implementation of this community service activity is carried out using the Focus Group Discuss method in order to finalize the rebranding plan and online marketing strategy, which is followed by the mentoring method. The results of this activity were the creation of a new Moringga brand, new packaging designs, social media accounts as online marketing tools, obtaining P-IRT permits and distribution permits for herbal sup...

Research paper thumbnail of The Effect of Tax Planning and Profitability on Equity (Empirical Study in the Consumer Goods Industry in Indonesia)

Journal of Economics and Business

The Journal of Economics and Business is an Open Access publication. It may be read, copied, and ... more The Journal of Economics and Business is an Open Access publication. It may be read, copied, and distributed free of charge according to the conditions of the Creative Commons Attribution 4.0 International license.

Research paper thumbnail of Do corporate governance, capital structure predict financial performance and firm value?(empirical study of Jakarta Islamic index)

Cogent Business & Management

Research paper thumbnail of The Effect of Intellectual, Emotional, and Spiritual Intelligence on the Ethical Behavior of Accounting Students

Journal of Economics and Business, May 20, 2022

Sebagai anggota dosen yang megajar di jurusan akuntansi, akuntan mempunyai kewajiban untuk menjag... more Sebagai anggota dosen yang megajar di jurusan akuntansi, akuntan mempunyai kewajiban untuk menjaga standar perilaku etis tertinggi mereka kepada organisasi di mana mereka bernaung, profesi mereka, masyarakat, dan diri mereka sendiri. Swindle et at. (1987), sebagaimana dikutip oleh Fatt (1995), melakukan survey untuk meneliti masalah nilai-nilai dan etika di dalam profesi akuntansi. Dan 1000 kuisioner yang dikirimkan, diperoleh respons sebanyak 224 dan akuntan publik. Kuisioner tersebut meliputi empat pertanyaan: 1) nilai-nilai apa yang penting bagi akuntan publik? 2)

Research paper thumbnail of Factors Affecting Earning Management in Companies on the Indonesia Stock Exchange: Study of Fraud and Corruption Practices

This study examines the phenomenon of corruption fraud proxied by earning management in companies... more This study examines the phenomenon of corruption fraud proxied by earning management in companies listed on the Indonesia Stock Exchange. This study uses the variables of leverage, capital expenditure, and profitability as key variables influencing earning management practices that lead to fraud and corruption. This study uses time-series data from 2017 to 2021 and selects a sample by purposive sampling of as many as 28 companies listed on the Indonesia Stock Exchange. The study's results found that the key variables of leverage, capital expenditure, and profitability turned out to have a positive and significant effect on corruption fraud proxied by earning management. This research contributes mainly to the management of shareholders, practitioners, and investors to predict the possibility of earning management practices that lead to corruption and fraud committed by the company. The originality of this research is mainly in measuring corruption and fraud projected by earning ...

Research paper thumbnail of An Empirical Test of The Financial Ratio Effect on Financial Distress in Indonesia (Study in Garment and Textile Industry)

This research aims to investigate the impact of the current ratio (CR), debt to asset ratio DA), ... more This research aims to investigate the impact of the current ratio (CR), debt to asset ratio DA), and return on assets (ROA) on financial distress. The measure of financial distress level is the Altman Z-score index. The sampling technique in studies is purposive sampling. The sample is 16 textile companies and 80 firm-year observations. The result of data analysis indicates that the current ratio (CR), debt to the asset (DA), and return on assets (ROA) significantly influence financial distress (Z-Score rating). The partially current ratio and return on assets positively affect financial distress (Z-Score Index). The debt to asset ratio has a significant negative effect on financial distress (Z-Score Index). The finding contributes to the company's management considering these three ratios in making business decisions to avoid financial distress. The originality of this study is the analysis of financial distress from the textile and garment industry in the Indonesian capital ma...

Research paper thumbnail of Pengaturan Saham Tanpa Nilai Nominal sebagai Solusi dalam Mengatasi Krisis Pasar Modal di Indonesia

Research paper thumbnail of Metodologi Penelitian : Disertai Dengan Contoh Penerapannya Dalam Penelitian

Research paper thumbnail of Financial Distress di BUMN dan Faktor-faktor Yang Mempengaruhi

Research paper thumbnail of Exploration of the Meaning of Mental Revolution Values in Forensic Accounting Context

This article aims to explore the meaning of mental revolution in relation to forensic accounting.... more This article aims to explore the meaning of mental revolution in relation to forensic accounting. The values of mental revolution include the method of research carried out with a qualitative approach to data collection through questionnaires. Questionnaires are designed openly with answers in the form of essays. Respondents are accounting students at three private universities in Surabaya. The results of the analysis are carried out in a thematic way. The answers from the respondents are grouped into themes that are the value of serving, clean, orderly, independent, and united. Perceptions of the value of serving include giving good information and in accordance with the facts. Perception of the net is the provision of accurate information without the addition or reduction of accounting information. Orderly is perceived to follow the rules set out in the code of ethics of an accountant. Perceptions of independence are independent in making all decisions and in giving opinions. Unif...

Research paper thumbnail of Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas Dan Opini Auditor Terhadap Audit Delay

Jurnal Analisa Akuntansi dan Perpajakan, 2019

Penelitian ini bertujuan untuk menganalisis apakah ukuran perusahaan, profitabilitas, solvabilita... more Penelitian ini bertujuan untuk menganalisis apakah ukuran perusahaan, profitabilitas, solvabilitas dan opini auditor terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2015.Metode pengambilan sampel yang digunakan adalah judgment sampling dan diperoleh sampel sebanyak 43 perusahaan. Data yang dipakai merupakan data sekunder, yaitu laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2015. Guna membuktikan hipotesis, dilakukan pengujian regresi berganda diawali dengan regresi data panel.Pengujian secara simultan menyimpulkan bahwa tidak semua variabel independen mempengaruhi variabel dependen. Pengujian secara parsial memperlihatkan hasil bahwa hanya 1 dari 4 faktor yang berpengaruh terhadap audit delay, yaitu ukuran perusahaan. Profitabilitas, Solvabilitas dan Opini Auditor tidak berpengaruh terhadap audit delay.

Research paper thumbnail of Solusi Moral Dan Spiritual Atas Masalah Moral Hazard

Jinah, Jun 10, 2012

Moral hazard dalam konteks teori keagenan terjadi karena ada asimetri informasi antara prinsipal ... more Moral hazard dalam konteks teori keagenan terjadi karena ada asimetri informasi antara prinsipal dengan agen. Asimetri informasi adalah ketidakseimbangan informasi yang terjadi karena ada pihak yang dapat memperoleh dan memanfaatkan informasi untuk kepentingannya sedangkan pihak lain tidak dapat memperoleh informasi yang sama. Ada beberapa cara untuk mengatasi masalah moral hazard. Pertama solusi ditinjau dari perspektif teori keagenan murni. Solusinya antara lain dengan mendesain kontrak untuk mengontrol moral hazard, merekrut manajer dan memberikan gaji yang dapat memaksimalkan utilitasnya, melakukan pengawasan secara langsung, melakukan pengawasan secara tidak langsung, pemilik menyewa perusahaan untuk manajer, memberi manajer sebagian dari hasil perusahaan, kontrol konflik antara manajer dan pemegang saham, kontrak kompensasi manajemen dan resolusi konflik. Kedua, solusi dengan memasukkan nilai-nilai moral dan spiritual. Manajer/karyawan diberi penyadaran bahwa tujuan bekerja bukan hanya mencari materialitas. Tetapi melebihi dari itu, yaitu mencari kebahagiaan dengan cara berbuat baik kepada pihak lain dan beribadah kepada Tuhan.

Research paper thumbnail of Corporate Governance Dan Rasio Hutang

Jurnal Ekonomi Dan Bisnis, Jun 3, 2009

The Purpose of this research is to examine the effect between corporate governance implementation... more The Purpose of this research is to examine the effect between corporate governance implementation quality and dabt ratio. The samples of this research is non banking companies which include Swa sembada’s rating of CGPI (Corporate Governance Perception Index) score in 2003, 2004, 2005 and 2006. The number of samples are 33 companies. A measure of corporate governance implementation quality is CGPI score by IICG (Indonesian Institute of Corporate Governance). A measure of debt ratio are current debt to total asset (CD/TA), non current debt to total asset (NCD/TA), total debt to total asset (TD/TA), current debt to shareholder’s equity (CD/E), non current debt to shareholder’s equity (NCD/E) and total debt to shareholder’s equity (TD/E). The result of regression analysis shows significantly there are positive effect between CGPI score and TD/TA and between CGPI score and TD/E. This result consistent with finding of Litov (2005) but controverse with findings of Harford (2005), Black et.al (2003) and Salman & Farid (2007). Key word: good corporate governance, leverage

Research paper thumbnail of Rumah Kita-Dosen Indonesia (Inovasi Pembelajaran)

Research paper thumbnail of Halal Tourism in Rural Tourism Context: Field Study in Madura-Indonesia

International Journal of Professional Business Review

Purpose: The aim of this study is to examine halal tourism in managing village tourism in the Ma... more Purpose: The aim of this study is to examine halal tourism in managing village tourism in the Madura region, Indonesia. Theoretical framework: Rural tourism mostly is domestic phenomenon, a different nature from industry and the various ways in which it is felt across continents. Rural tourism seen synonymous with sustainable development tourism with all that is implied for nature, scale, character and possession tourism development (Sharpley & Roberts, 2004). Based on The National Sharia Council of the Indonesian Religious Leader in Fatwa number 08/DSN-MUI/X/2016 concerning Guidelines for implementing Tourism Based on Sharia Principles, there are 12 relevant elements to the rural tourism level. Design/methodology/approach: The study used a comparative descriptive qualitative approach in three locations. Data is collected through unstructured interviews with village tourism managers, village heads, and visitors. The comparative descriptive data analysis technique is based on...

Research paper thumbnail of Market Consequences and Real Earnings Management: Empirical Study in Indonesia

Asia Pacific Fraud Journal

This research examined the consequences of real earnings management. We analyzed real earnings ma... more This research examined the consequences of real earnings management. We analyzed real earnings management’s effects on two aspects of investment: capital market and earnings informativeness. We rely on the efficient market hypothesis theorized by Fama (1969)to predict the market and accounting consequences caused by real earnings management. Our population and samples are a non-financial company listed on the Indonesian Stock Exchange during 2013-2017. We conducted event studies that examine cumulative abnormal return and earnings response coefficient two days before and after the financial statement was published. The model results showed that real earnings management has a negative impact on both stock return and the informativeness of earnings. We also found empirical evidence that the capital market could reach an indication of earnings manipulations through real earnings management. Those results give us the insight that the Indonesian capital market level of efficiencies class...

Research paper thumbnail of Persepsi Wajib Pajak Atas PP NO.46 Tahun 2013 Tentang Pajak Penghasilan Dengan Peredaran Bruto Tertentu

Jurnal Analisa Akuntansi dan Perpajakan, 2019

Pemerintah telah merilis Peraturan Pemerintah yang mengaturperlakuan khusus Pajak Penghasilan unt... more Pemerintah telah merilis Peraturan Pemerintah yang mengaturperlakuan khusus Pajak Penghasilan untuk usaha kecil, mikro danmenengah.Peraturan Pemerintah tersebut adalah Peraturan PemerintahNomor 46 Tahun 2013.Peraturan ini diadakan untuk mempermudah parawajib pajak dalam membayar pajak sehingga para wajib pajak tidak perlu menghitung laba.Pajak yangharus dibayar langsung dikalikan 1% dari penghasilan.Penelitian ini bertujuan untukmengetahui persepsi wajib pajak mengenai Peraturan Pemerintahtersebut.Situs penelitian di Kampung Tempe dengan informan Ketua Pengurus Kampung Tempe, sekretaris dan anggota.Hasil penelitian menunjukkan bahwapajak 1% dirasakan lebih mudah dan sederhana.Di samping itu peraturan ini meringankan wajib pajak terutama pelaku UMKM.

Research paper thumbnail of Teachers’ and Students’ Perception on Acquiring English Vocabulary for Young Learners Using Mobile Apps in EFL Context

World Journal of English Language

This study investigated the teachers’ and students’ perceptions on language acquisition for young... more This study investigated the teachers’ and students’ perceptions on language acquisition for young learners using Mobile App in EFL context. Many ways have been found to assist young learners in acquiring English as a Foreign Language. This study applied survey where the teachers’ perceptions were obtained from the observation, while the students’ perceptions were taken from the observation questionnaire. The respondent and participants were taken from six elementary schools in which there were twelve English teachers and 569 students of grade 4th in Indonesia. The result showed that teachers thought most students were anxious and didn’t have self-esteem and a good motivation while learning English. The teachers’ perceptions don’t always match the students’ ones or vice-versa in learning English in EFL context. It is expected that the mismatches of teachers’ and students’ perception are not greater than the match ones.

Research paper thumbnail of Young Learners Preferences on Using Games and Songs for Learning English in EFL Context

Education Quarterly Reviews

This study investigated young learner preference for using games and songs to learn English in th... more This study investigated young learner preference for using games and songs to learn English in the EFL context. Many ways have been found to assist young learners in acquiring English as a Foreign Language. The students’ perceptions were taken from the questionnaire. The result showed that most students liked it better when the teachers used games and songs in teaching English in an EFL context. It is suggested that both games and songs can be utilized in teaching English to young learners in the EFL context.

Research paper thumbnail of The Role of Labor Unions in Determining Minimum Wage in Indonesia

International Journal of Professional Business Review

Purpose: This research aims to analyze the importance of labor unions in decent living standards ... more Purpose: This research aims to analyze the importance of labor unions in decent living standards to improve labor welfare to increase labor’s minimum wage and respond to the implementation of Government Regulation No. 78 of 2015 about wages. Theoretical framework: The labor union is the labor representative that has an essential role in determining minimum wage in the regency because the labor union is a member of the Wage Council. Implementing Government Regulation No. 78 of 2015 concerning wages leads to wage disparities, especially in East Java province. The determination of minimum wage has become a crucial and complex problem as it involves the interests of labor, companies, and government. Every of the wage disparities increases that influenced labor conditions became less conducive, and companies relocated their businesses. Labor unions’ important role is to fight to improve labor’s welfare. Design/Methodology/Approach: This research used a qualitative approach. The resea...

Research paper thumbnail of Menaikkan Gengsi Produk Ukm Berbahan Baku Daun Kelor Melalui Rebranding Dan Pemasaran Online

Jurnal Abdi Masyarakat Multidisiplin

This community service program partners with SMEs producing Moringa leaf powder capsules who hav... more This community service program partners with SMEs producing Moringa leaf powder capsules who have problems with low sales levels and limited marketing reach. This community service activity aims to increase sales of Moringa leaf powder capsule products through rebranding strategies and the use of online marketing media. The rebranding strategy allows the product to be better known to the public from the name that the product bears. Meanwhile, product marketing through online media has several advantages, including unlimited marketing area coverage and low cost. The implementation of this community service activity is carried out using the Focus Group Discuss method in order to finalize the rebranding plan and online marketing strategy, which is followed by the mentoring method. The results of this activity were the creation of a new Moringga brand, new packaging designs, social media accounts as online marketing tools, obtaining P-IRT permits and distribution permits for herbal sup...

Research paper thumbnail of The Effect of Tax Planning and Profitability on Equity (Empirical Study in the Consumer Goods Industry in Indonesia)

Journal of Economics and Business

The Journal of Economics and Business is an Open Access publication. It may be read, copied, and ... more The Journal of Economics and Business is an Open Access publication. It may be read, copied, and distributed free of charge according to the conditions of the Creative Commons Attribution 4.0 International license.

Research paper thumbnail of Do corporate governance, capital structure predict financial performance and firm value?(empirical study of Jakarta Islamic index)

Cogent Business & Management

Research paper thumbnail of The Effect of Intellectual, Emotional, and Spiritual Intelligence on the Ethical Behavior of Accounting Students

Journal of Economics and Business, May 20, 2022

Sebagai anggota dosen yang megajar di jurusan akuntansi, akuntan mempunyai kewajiban untuk menjag... more Sebagai anggota dosen yang megajar di jurusan akuntansi, akuntan mempunyai kewajiban untuk menjaga standar perilaku etis tertinggi mereka kepada organisasi di mana mereka bernaung, profesi mereka, masyarakat, dan diri mereka sendiri. Swindle et at. (1987), sebagaimana dikutip oleh Fatt (1995), melakukan survey untuk meneliti masalah nilai-nilai dan etika di dalam profesi akuntansi. Dan 1000 kuisioner yang dikirimkan, diperoleh respons sebanyak 224 dan akuntan publik. Kuisioner tersebut meliputi empat pertanyaan: 1) nilai-nilai apa yang penting bagi akuntan publik? 2)

Research paper thumbnail of Factors Affecting Earning Management in Companies on the Indonesia Stock Exchange: Study of Fraud and Corruption Practices

This study examines the phenomenon of corruption fraud proxied by earning management in companies... more This study examines the phenomenon of corruption fraud proxied by earning management in companies listed on the Indonesia Stock Exchange. This study uses the variables of leverage, capital expenditure, and profitability as key variables influencing earning management practices that lead to fraud and corruption. This study uses time-series data from 2017 to 2021 and selects a sample by purposive sampling of as many as 28 companies listed on the Indonesia Stock Exchange. The study's results found that the key variables of leverage, capital expenditure, and profitability turned out to have a positive and significant effect on corruption fraud proxied by earning management. This research contributes mainly to the management of shareholders, practitioners, and investors to predict the possibility of earning management practices that lead to corruption and fraud committed by the company. The originality of this research is mainly in measuring corruption and fraud projected by earning ...

Research paper thumbnail of An Empirical Test of The Financial Ratio Effect on Financial Distress in Indonesia (Study in Garment and Textile Industry)

This research aims to investigate the impact of the current ratio (CR), debt to asset ratio DA), ... more This research aims to investigate the impact of the current ratio (CR), debt to asset ratio DA), and return on assets (ROA) on financial distress. The measure of financial distress level is the Altman Z-score index. The sampling technique in studies is purposive sampling. The sample is 16 textile companies and 80 firm-year observations. The result of data analysis indicates that the current ratio (CR), debt to the asset (DA), and return on assets (ROA) significantly influence financial distress (Z-Score rating). The partially current ratio and return on assets positively affect financial distress (Z-Score Index). The debt to asset ratio has a significant negative effect on financial distress (Z-Score Index). The finding contributes to the company's management considering these three ratios in making business decisions to avoid financial distress. The originality of this study is the analysis of financial distress from the textile and garment industry in the Indonesian capital ma...

Research paper thumbnail of Pengaturan Saham Tanpa Nilai Nominal sebagai Solusi dalam Mengatasi Krisis Pasar Modal di Indonesia

Research paper thumbnail of Metodologi Penelitian : Disertai Dengan Contoh Penerapannya Dalam Penelitian

Research paper thumbnail of Financial Distress di BUMN dan Faktor-faktor Yang Mempengaruhi

Research paper thumbnail of Exploration of the Meaning of Mental Revolution Values in Forensic Accounting Context

This article aims to explore the meaning of mental revolution in relation to forensic accounting.... more This article aims to explore the meaning of mental revolution in relation to forensic accounting. The values of mental revolution include the method of research carried out with a qualitative approach to data collection through questionnaires. Questionnaires are designed openly with answers in the form of essays. Respondents are accounting students at three private universities in Surabaya. The results of the analysis are carried out in a thematic way. The answers from the respondents are grouped into themes that are the value of serving, clean, orderly, independent, and united. Perceptions of the value of serving include giving good information and in accordance with the facts. Perception of the net is the provision of accurate information without the addition or reduction of accounting information. Orderly is perceived to follow the rules set out in the code of ethics of an accountant. Perceptions of independence are independent in making all decisions and in giving opinions. Unif...

Research paper thumbnail of Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas Dan Opini Auditor Terhadap Audit Delay

Jurnal Analisa Akuntansi dan Perpajakan, 2019

Penelitian ini bertujuan untuk menganalisis apakah ukuran perusahaan, profitabilitas, solvabilita... more Penelitian ini bertujuan untuk menganalisis apakah ukuran perusahaan, profitabilitas, solvabilitas dan opini auditor terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2015.Metode pengambilan sampel yang digunakan adalah judgment sampling dan diperoleh sampel sebanyak 43 perusahaan. Data yang dipakai merupakan data sekunder, yaitu laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2015. Guna membuktikan hipotesis, dilakukan pengujian regresi berganda diawali dengan regresi data panel.Pengujian secara simultan menyimpulkan bahwa tidak semua variabel independen mempengaruhi variabel dependen. Pengujian secara parsial memperlihatkan hasil bahwa hanya 1 dari 4 faktor yang berpengaruh terhadap audit delay, yaitu ukuran perusahaan. Profitabilitas, Solvabilitas dan Opini Auditor tidak berpengaruh terhadap audit delay.

Research paper thumbnail of Solusi Moral Dan Spiritual Atas Masalah Moral Hazard

Jinah, Jun 10, 2012

Moral hazard dalam konteks teori keagenan terjadi karena ada asimetri informasi antara prinsipal ... more Moral hazard dalam konteks teori keagenan terjadi karena ada asimetri informasi antara prinsipal dengan agen. Asimetri informasi adalah ketidakseimbangan informasi yang terjadi karena ada pihak yang dapat memperoleh dan memanfaatkan informasi untuk kepentingannya sedangkan pihak lain tidak dapat memperoleh informasi yang sama. Ada beberapa cara untuk mengatasi masalah moral hazard. Pertama solusi ditinjau dari perspektif teori keagenan murni. Solusinya antara lain dengan mendesain kontrak untuk mengontrol moral hazard, merekrut manajer dan memberikan gaji yang dapat memaksimalkan utilitasnya, melakukan pengawasan secara langsung, melakukan pengawasan secara tidak langsung, pemilik menyewa perusahaan untuk manajer, memberi manajer sebagian dari hasil perusahaan, kontrol konflik antara manajer dan pemegang saham, kontrak kompensasi manajemen dan resolusi konflik. Kedua, solusi dengan memasukkan nilai-nilai moral dan spiritual. Manajer/karyawan diberi penyadaran bahwa tujuan bekerja bukan hanya mencari materialitas. Tetapi melebihi dari itu, yaitu mencari kebahagiaan dengan cara berbuat baik kepada pihak lain dan beribadah kepada Tuhan.

Research paper thumbnail of Corporate Governance Dan Rasio Hutang

Jurnal Ekonomi Dan Bisnis, Jun 3, 2009

The Purpose of this research is to examine the effect between corporate governance implementation... more The Purpose of this research is to examine the effect between corporate governance implementation quality and dabt ratio. The samples of this research is non banking companies which include Swa sembada’s rating of CGPI (Corporate Governance Perception Index) score in 2003, 2004, 2005 and 2006. The number of samples are 33 companies. A measure of corporate governance implementation quality is CGPI score by IICG (Indonesian Institute of Corporate Governance). A measure of debt ratio are current debt to total asset (CD/TA), non current debt to total asset (NCD/TA), total debt to total asset (TD/TA), current debt to shareholder’s equity (CD/E), non current debt to shareholder’s equity (NCD/E) and total debt to shareholder’s equity (TD/E). The result of regression analysis shows significantly there are positive effect between CGPI score and TD/TA and between CGPI score and TD/E. This result consistent with finding of Litov (2005) but controverse with findings of Harford (2005), Black et.al (2003) and Salman & Farid (2007). Key word: good corporate governance, leverage

Research paper thumbnail of Rumah Kita-Dosen Indonesia (Inovasi Pembelajaran)

Research paper thumbnail of Halal Tourism in Rural Tourism Context: Field Study in Madura-Indonesia

International Journal of Professional Business Review

Purpose: The aim of this study is to examine halal tourism in managing village tourism in the Ma... more Purpose: The aim of this study is to examine halal tourism in managing village tourism in the Madura region, Indonesia. Theoretical framework: Rural tourism mostly is domestic phenomenon, a different nature from industry and the various ways in which it is felt across continents. Rural tourism seen synonymous with sustainable development tourism with all that is implied for nature, scale, character and possession tourism development (Sharpley & Roberts, 2004). Based on The National Sharia Council of the Indonesian Religious Leader in Fatwa number 08/DSN-MUI/X/2016 concerning Guidelines for implementing Tourism Based on Sharia Principles, there are 12 relevant elements to the rural tourism level. Design/methodology/approach: The study used a comparative descriptive qualitative approach in three locations. Data is collected through unstructured interviews with village tourism managers, village heads, and visitors. The comparative descriptive data analysis technique is based on...

Research paper thumbnail of Market Consequences and Real Earnings Management: Empirical Study in Indonesia

Asia Pacific Fraud Journal

This research examined the consequences of real earnings management. We analyzed real earnings ma... more This research examined the consequences of real earnings management. We analyzed real earnings management’s effects on two aspects of investment: capital market and earnings informativeness. We rely on the efficient market hypothesis theorized by Fama (1969)to predict the market and accounting consequences caused by real earnings management. Our population and samples are a non-financial company listed on the Indonesian Stock Exchange during 2013-2017. We conducted event studies that examine cumulative abnormal return and earnings response coefficient two days before and after the financial statement was published. The model results showed that real earnings management has a negative impact on both stock return and the informativeness of earnings. We also found empirical evidence that the capital market could reach an indication of earnings manipulations through real earnings management. Those results give us the insight that the Indonesian capital market level of efficiencies class...

Research paper thumbnail of Persepsi Wajib Pajak Atas PP NO.46 Tahun 2013 Tentang Pajak Penghasilan Dengan Peredaran Bruto Tertentu

Jurnal Analisa Akuntansi dan Perpajakan, 2019

Pemerintah telah merilis Peraturan Pemerintah yang mengaturperlakuan khusus Pajak Penghasilan unt... more Pemerintah telah merilis Peraturan Pemerintah yang mengaturperlakuan khusus Pajak Penghasilan untuk usaha kecil, mikro danmenengah.Peraturan Pemerintah tersebut adalah Peraturan PemerintahNomor 46 Tahun 2013.Peraturan ini diadakan untuk mempermudah parawajib pajak dalam membayar pajak sehingga para wajib pajak tidak perlu menghitung laba.Pajak yangharus dibayar langsung dikalikan 1% dari penghasilan.Penelitian ini bertujuan untukmengetahui persepsi wajib pajak mengenai Peraturan Pemerintahtersebut.Situs penelitian di Kampung Tempe dengan informan Ketua Pengurus Kampung Tempe, sekretaris dan anggota.Hasil penelitian menunjukkan bahwapajak 1% dirasakan lebih mudah dan sederhana.Di samping itu peraturan ini meringankan wajib pajak terutama pelaku UMKM.

Research paper thumbnail of Teachers’ and Students’ Perception on Acquiring English Vocabulary for Young Learners Using Mobile Apps in EFL Context

World Journal of English Language

This study investigated the teachers’ and students’ perceptions on language acquisition for young... more This study investigated the teachers’ and students’ perceptions on language acquisition for young learners using Mobile App in EFL context. Many ways have been found to assist young learners in acquiring English as a Foreign Language. This study applied survey where the teachers’ perceptions were obtained from the observation, while the students’ perceptions were taken from the observation questionnaire. The respondent and participants were taken from six elementary schools in which there were twelve English teachers and 569 students of grade 4th in Indonesia. The result showed that teachers thought most students were anxious and didn’t have self-esteem and a good motivation while learning English. The teachers’ perceptions don’t always match the students’ ones or vice-versa in learning English in EFL context. It is expected that the mismatches of teachers’ and students’ perception are not greater than the match ones.

Research paper thumbnail of Young Learners Preferences on Using Games and Songs for Learning English in EFL Context

Education Quarterly Reviews

This study investigated young learner preference for using games and songs to learn English in th... more This study investigated young learner preference for using games and songs to learn English in the EFL context. Many ways have been found to assist young learners in acquiring English as a Foreign Language. The students’ perceptions were taken from the questionnaire. The result showed that most students liked it better when the teachers used games and songs in teaching English in an EFL context. It is suggested that both games and songs can be utilized in teaching English to young learners in the EFL context.