Papers by novi darmayanti

Atestasi, Mar 29, 2024
This research aims to investigate the impact of integrating Work From Home (WFH) and Work From Of... more This research aims to investigate the impact of integrating Work From Home (WFH) and Work From Office (WFO) work methods on organizational financial efficiency and employee performance. The study employs a systematic literature review methodology to synthesize relevant theoretical frameworks and empirical evidence. The findings reveal that the strategic implementation of WFH-WFO integration can lead to significant improvements in both financial efficiency and employee performance. Key determinants of successful implementation include robust technological infrastructure, managerial support, and a conducive organizational culture. Theoretical implications highlight advancements in organizational theories, behavioral theories, and management theories, while managerial implications underscore the importance of strategic planning, investment in technological infrastructure, cultivation of organizational culture, promotion of employee well-being, training and development initiatives, and performance measurement and evaluation. Overall, this research provides actionable insights for organizations seeking to optimize financial efficiency and employee performance through the strategic integration of WFH-WFO work methods..

Basic and Applied Accounting Research Journal, Jan 8, 2024
The purpose of this research is to examine the effect of good corporate governance, corporate soc... more The purpose of this research is to examine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on the performance of companies listed on the Indonesian stock exchange in 2018-2022. This research was conducted at the Investment Gallery of the University of Muhammadiyah Gresik, by examining the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange. Population 226 companies. This study used a purposive sampling technique in sampling and obtained 9 companies that were selected based on the criteria. Descriptive statistical analysis and multiple linear regression analysis were used to determine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on company performance. in this study also used the classical assumption test, t test and F test, these techniques were processed with SPSS to analyze several hypotheses. The results of this study indicate that good corporate governance partially has a positive and significant effect on company performance. Corporate social responsibility partially does not affect company performance. Firm size partially has a negative effect on firm performance. earnings quality partially does not affect company performance and simultaneously GCG, CSR, company size and earnings quality affect company performance.
This study aims to determine the effect of world oil prices and macroeconomics on the movement of... more This study aims to determine the effect of world oil prices and macroeconomics on the movement of the Jakarta Composite Index (IHSG) on the Indonesian Stock Exchange (IDX) for the 2018-2022 PERIOD. By using the multiple linear regression analysis method, it can be seen how the relationship between world oil and macroeconomic variables as independent variables with the composite stock price index variable as the dependent variable. The data used in this study is monthly data for all variables in the 2018-2022 period. Then from the research results it was found that the world oil price variable and the inflation variable had a positive and significant effect on the JCI. The exchange rate variable has a negative and significant effect on the JCI. While the interest rate variable has no effect on the JCI variable partially.
The Influence Of Professional Skeptism, Independence, Audit Fee, And Remote Audit Process On Auditor Performance
Owner, Mar 31, 2024

Basic and Applied Accounting Research Journal, Jan 8, 2024
The purpose of this research is to examine the effect of good corporate governance, corporate soc... more The purpose of this research is to examine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on the performance of companies listed on the Indonesian stock exchange in 2018-2022. This research was conducted at the Investment Gallery of the University of Muhammadiyah Gresik, by examining the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange. Population 226 companies. This study used a purposive sampling technique in sampling and obtained 9 companies that were selected based on the criteria. Descriptive statistical analysis and multiple linear regression analysis were used to determine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on company performance. in this study also used the classical assumption test, t test and F test, these techniques were processed with SPSS to analyze several hypotheses. The results of this study indicate that good corporate governance partially has a positive and significant effect on company performance. Corporate social responsibility partially does not affect company performance. Firm size partially has a negative effect on firm performance. earnings quality partially does not affect company performance and simultaneously GCG, CSR, company size and earnings quality affect company performance.

This study aims to provide empirical evidence of the influence of published financial statement i... more This study aims to provide empirical evidence of the influence of published financial statement information, namely accounting earnings, cash flow components that consist of cash flows from operating activities, cash flows from investing activities and cash flows from financing activities and company size on stock returns in the company index of LQ-45 listed on BEI. This study uses the observation period 2013-2017, with purposive sampling method obtained 13 emitter samples. Statistical methods used to analyze data using multiple regression analysis. The variables used are accounting earnings, cash flow components, namely Operating Cash Flow, Investment Cash Flow, Cash Flow Funding and company size as independent variables, while Stock Return is the dependent variable. From testing the hypothesis, resulting in the findings that the variable accounting earnings have a significant positive influence on stock returns, variable Operating Cash Flow, Investment Cash Flow, Cash Flow Funding does not have the significant influence on stock returns and company size does not have a significant effect on stock returns.

Pengaruh Ketidakpastian Lingkungan Terhadap Kinerja Manajerial Melalui Penggunaan Teknik Akuntansi Manajemen Strategik Dan Struktur Organisasi Sebagai Variabel Intervening
The purpose of the study is to examine the relationship among environmental uncertainty, organiza... more The purpose of the study is to examine the relationship among environmental uncertainty, organizational structure, the use of strategic management accounting technique and managerial performance by using contingency and resource based view theory. This study was conducted a survey approach to a total of 283 samples to several big manufacturing companies located in Sidoarjo, Gresik and Surabaya. Data obtained through with distributing questionnaire to the samples directly. Total of sample is 132. The respondent in this research are top managers. Meanwhile, the data analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS). The results of this study showed that (1) environmental uncertainty has positive and significant influence on the use of strategic management accounting technique, (2) the use of strategic management accounting technique has positive and significant influence on managerial performance, (3) environmental uncertainty has positive and significant influence on organizational structure, (4) organizational structure has positive and significant influence on managerial performance, (5 environmental uncertainty has positive and significant influence on managerial performance through organizational structure, (6) environmental uncertainty has positive and significant influence on managerial performance through the use of strategic management accounting technique, (7) organizational structure has positive and significant influence on the use of strategic management accounting technique, (8) environmental uncertainty has significant effect on managerial performance.

Owner
This research aims to examine and analyze the influence of inflation, Capital Adequacy Ratio, Loa... more This research aims to examine and analyze the influence of inflation, Capital Adequacy Ratio, Loan to Deposit Ratio, and mobile banking on the profitability of conventional commercial banks (an empirical study of conventional commercial banks listed on the Indonesia Stock Exchange from 2018 to 2022). The research design has a causal associative nature with a quantitative approach. The population in this study consist of conventional commercial banks listed on the Indonesia Stock Exchange that implemented mobile banking technology for five consecutive years during the period 2018-2022. The sampling technique used is purposive sampling, resulting in 6 samples out of 30 conventional commercial banks. Data analysis is conducted through descriptive analysis, inner model analysis, outer model analysis, and hypothesis testing using the SmartPLS v.3.2.9 software. The research findings indicate that the variables of inflation, Capital Adequacy Ratio, and Loan to Deposit Ratio have a positive...

Journal of Tourism Economics and Policy
financial distressis a condition where the company's finances are experiencing a loss because... more financial distressis a condition where the company's finances are experiencing a loss because it is considered unable to pay its obligations when they are due. The increase in cigarette excise rates will certainly have an impact on the shares of cigarette issuers and result in an increase in the selling price of cigarettes which will allow the company to experience financial distress. Cigarette companies need to analyze the company's financial condition, in which companies can predict opportunities for financial distress. Among them are using bankruptcy prediction models, one of which is zmijewski, altman z-score and ohlson. The aim of the researchers was to determine the prediction of financial distress in cigarette companies listed on the IDX for the 2018-2022 period using the Zmijewski method, altman z-score and Ohlson. This research is a descriptive research,The results show that the Zmijewski method predicts all healthy companies, the Altman Z-Score method for three com...

Basic and Applied Accounting Research Journal
The first Covid-19 case in Indonesia was announced on March 2 2020. This study aims to find out w... more The first Covid-19 case in Indonesia was announced on March 2 2020. This study aims to find out whether there is a significant difference in stock prices and stock trading before and after Covid-19 entered Indonesia (Case Study of Registered Food and Beverages Companies on the Indonesian Stock Exchange). The data for this study were taken 9 months before and 9 months after Covid-19 in Indonesia. Data were processed by paired sample t-test, using SPSS. From the results of the data processing, it shows that there was a significant difference in stock prices before and after the announcement of the first case of Covid-19 in Indonesia. This is indicated by a significance value of 0.011 <0.05. Where stock prices have decreased compared to before the Covid-19 case. Meanwhile, stock trading volume also shows a significant difference. Where the significance value is 0.003 <0.05. The stock trading volume after the announcement showed an increasing value.

EKOBIS ABDIMAS, Jun 30, 2021
Biogas merupakan gas yang dihasilkan oleh aktivitas anaerobik atau fermentasi dari bahan-bahan or... more Biogas merupakan gas yang dihasilkan oleh aktivitas anaerobik atau fermentasi dari bahan-bahan organik termasuk di antaranya; kotoran manusia dan hewan, limbah domestik (rumah tangga), sampah biodegradable atau setiap limbah organik yang biodegradable dalam kondisi anaerobik. Biodegradable merupakan kemapuan penguraian/degradasi di alam dengan mikroorganisme seperti bakteri atau jamur. Sebagian besar limbah cair yang dihasilkan oleh industri pembuatan tahu adalah cairan kental yang terpisah dari gumpalan tahu yang disebut air dadih. Cairan ini mengandung kadar protein yang tinggi dan dapat segera terurai. Limbah cair ini sering dibuang secara langsung tanpa pengolahan terlebih dahulu sehingga menghasilkan bau busuk dan mencemari sungai. Sumber limbah cair lainnya berasal dari pencucian kedelai, pencucian peralatan proses, pencucian lantai dan pemasakan serta larutan bekas rendaman kedelai. Metode memanfaatkan limbah tahu sebagai suatu upaya pemenuhan energi secara swadaya masyarakat pedesaan. (1) Bagaimana metode perancangan pembuatan biogas dari limbah pabrik tahu sebagai bahan alternatif. (2) Bagaimana mekanisme kerja dari biogas limbah pabrik tahu untuk aplikasi di UKM mitra para pemilik pabrik tahu Hasil pengabdian masyarakat (1) Untuk mengetahui cara pengolahan limbah pabrik menjadi biogas. (2) Untuk mengajak mitra para pemilik pabrik tahu untuk memanfaatkan limbah pabrik sebagai biogas pengganti LPG. (3) Membantu meringankan perekonomian warga setempat dalam penggunaan bahan bakar LPG beralih menjadi biogas.

Journal of Tourism Economics and Policy
This study aims to determine the effect of leverage, firm size, and financial distress on account... more This study aims to determine the effect of leverage, firm size, and financial distress on accounting conservatism partially or simultaneously. This study uses an observation period of 2016-2020 with purposive sampling method obtained a sample of 8 companies. The data analysis method used in this research is multiple linear regression test. The variables used are leverage, firm size, and financial distress as independent variables. While the variable of accounting conservatism as the dependent variable. The results of this study resulted in the finding that partially leverage is significant on accounting conservatism. Firm size has no significant effect on conservatism and financial distress has a significant effect on accounting conservatism. Simultaneously, leverage, firm size, and financial distress have a significant effect on accounting conservatism.

Journal of Economics, Business, and Government Challenges, 2021
This study aims to examine the effect of good corporate governance and company characteristics on... more This study aims to examine the effect of good corporate governance and company characteristics on environmental disclosure. Good corporate governance is represented by the variable size of the board of commissioners, independent commissioners, and the audit committee. Meanwhile, company characteristics are represented by size and age variables. This research is a quantitative research. The data taken is secondary data. The data in this study were obtained using library research. The population in this study are companies listed on the BURSA EFEK INDONESIA (BEI) in the period 2015 - 2020. The research sample taken is companies that are included in the natural resources sector and collected using purposive sampling method. A total of 6 companies were determined as the research sample. The data analysis method in this study uses a statistical scientific approach. The analytical method used is multiple regression analysis consisting of classical assumption test (normality test, multicol...
Ekobis Abdimas : Jurnal Pengabdian Masyarakat
Ecoprint merupakan salah satu teknik pewarnaan tekstil kontemporer yang ditemukan pada abad 20. T... more Ecoprint merupakan salah satu teknik pewarnaan tekstil kontemporer yang ditemukan pada abad 20. Teknik pewarnaan tersebut menggunakan bahan alami diantaranya seperti bunga, batang, daun, dan akar yang tidak menghasilkan limbah yang berbahaya bagi lingkungan. Ecoprint ini memiliki nilai tambah dikarenakan memiliki pola yang indah dan beragam karena pencetakan pola produk ini menggunakan tumbuhan seperti daun, batang, bunga. Produk ini sangat ramah lingkungan karena menggunakan bahan yang alami. Adanya produk ini kami berharap bisa mengurangi limbah tekstil yang sangat meresahkan masyarakat
Social Science Research Network, Feb 15, 2014
The aim of this study is (1) to examine the accounting conservatism from its upside parts, especi... more The aim of this study is (1) to examine the accounting conservatism from its upside parts, especially on its relation with debt contract and dividend payments; (2) to examine the phenomenon of debt contract and dividend payments that potentially generates opportunistic behavior regarding the dividend policy. An analysis unit is a banking company that go-public at IDX during 2011-2012. The Implication for Business Practices/Practical Contribution (1) A manager is able to consider the decision-making, particularly related with opportunistic behavior, towards financial report conservatism, (2) An accountant tends to be more conservative in making and presenting the financial report based on Indonesian Accounting Standard (IAS). Theoretical Contribution this study contributes to Market Based Accounting Research.
UN reception are always under the principal statutes indicate that the tax was a " scourge &... more UN reception are always under the principal statutes indicate that the tax was a " scourge " for society despite the fact that tax reforms with the new system, because basically there are no people who are willing to pay taxes. That requires a pretty good understanding of the tax, so that people will be willing to pay taxes actually personal volition without coercion. Research conducted in the District have now Lamongan this lead to the conclusion that the success of the land and building tax revenues are influenced by several factors of which is the accuracy faktor.Salah Submission Income Tax Payable ( SPPT) to the taxpayer of the earth and buildings carried out by the tax man. Submission of Income Tax Payable ( SPPT) has a significant impact on land and building tax revenues in Sub Now in Lamongan.

Journal of Economics, Business & Accountancy Ventura, 2017
The issue of Auditor Independence, the most frequently, makes the debate of auditor rotation. Thi... more The issue of Auditor Independence, the most frequently, makes the debate of auditor rotation. This auditor rotation is related to the company activity for doing auditor switching. Some previous studies showed that switching auditors leads to the various result and it needs to hold rediscovery and to verify the theory of auditor switching. The study Aimed to test empirically the auditor opinion, financial distress, the client company size, management turnover, and KAP size toward auditor switching on manufacturing companies listed on the Indonesian Stock Exchange (BEI) in 2010 until 2014. The study is an explanatory quantitative research with purposive sampling technique for the collection of data. The 39 manufacturing companies used as a sample. The study used SPSS Application with 18 version and regression logistics to test the hypothesis because the independent variable is the combination between metric and non-metric. The result of the study Showed that the independent variable...

Jurnal Pengabdian Masyarakat : BAKTI KITA
The purpose of community service is to provide a pilot and training for the community in the form... more The purpose of community service is to provide a pilot and training for the community in the form ofcraft making which utilizes corn husk agricultural waste as an effort to utilize the environmental potential ofPejok Sub-District, Kepohbaru Sub-District, Bojonegoro Regency. The method used is giving material anddemonstration. Characteristics of Pejok village community, especially mothers, mostly as housewives, theexistence of this training is to increase knowledge about the benefits of corn husk waste as raw material formaking handicrafts that have a sale value. In 6 months the farmers do 2 harvests. If in one harvest the farmerscan produce as much as 3 tons of waste, then it can be calculated in half a year producing as much as 6 tons. If 1ton produces 2000 handicrafts that sell for 50 thousand / craft then the income is 100,000. Means that if 6 tonswill produce a selling value of 120,000. So the business of utilizing corn husk waste is quite feasible to bedeveloped and can improve...

J-MACC : Journal of Management and Accounting
A This study was conducted with the aim of assessing the company's performance of PT Kalbe Fa... more A This study was conducted with the aim of assessing the company's performance of PT Kalbe Farma Tbk in the Pre- and during Covid-19 Era by analyzing the Financial Ratio of the Annual Report for the period 2017 - 2021. The type of research used is quantitative descriptive research. The data source used is the Annual Report of PT Kalbe Farma Tbk for the period 2017 – 2021. The results of the study obtained that the company PT Kalbe Farma Tbk in 2019 - 2020 experienced a decrease in terms of liquidity ratio, namely the current ratio, cash ratio, and quick ratio due to an increase in the number of liabilities in the company. Then in terms of the ratio of solavbility (leverage) financial performance on assets and equities to liquidity increased. The activity ratio shows that the company experienced a decrease in fixed asset turnover and in inventory and total assets increased. And for the profitability ratio, the company experienced an increase in ROE and NPM.

Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Sistem Informasi Akuntansi Berbasis E-Commerce DI Masa Pandemi COVID-19
Jurnal Analisa Akuntansi dan Perpajakan
Penelitian ini bertujuan untuk menganalisis faktor-faktor apa saja yang dapat mempengaruhi konsum... more Penelitian ini bertujuan untuk menganalisis faktor-faktor apa saja yang dapat mempengaruhi konsumen menggunakan sistem informasi akuntansi berbasis e-commerce dimasa pandemi COVID-19. Sampel dalam penelitian ini adalah Dosen dan Mahasiswa Fakultas Ekonomi Akuntansi Universitas Islam Darul ‘Ulum Lamongan dengan total jumlah sampel 91 responden. Penelitian ini menggunakan dengan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah uji regresi linear berganda. Variabel yang digunakan adalah Perceived Ease of Use, Perceived Usefulness, Trust dan Social Influence sebagai variabel independen dan penggunaan E-commerce sebagai variabel terikat. Hasil dari penelitian ini adalah variabel Perceived Ease of Use, Perceived Usefulness dan Social Influence secara parsial berpengaruh terhadap Penggunaan E-commerce. Sedangkan Variabel Trust secara parsial tidak berpengaruh terhadap Penggunaan E-commerce. Dan Secara simultan variabel bebas Perceived Ease of Use, ...
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Papers by novi darmayanti