Khanifah Khanifah, Khanifah
Accounting Department of Economics, University of Wahid Hasyim Jl. Central Menoreh X/22 Sampangan, Tel 024 70785578 / Fax 024 8505681 Semarang, Central Java, Indonesia

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An Analysis on the Impact of Cash Conversion Cycle Dimension toward Return on Assets (ROA) (Studies in Food and Beverages Company Listed in Indonesia Stock Exchange (IDX) Year Period 2010-2012) Khanifah, Khanifah; Fatkhurrohmah, Ulfi Amalia
Proceeding Of The International Seminar and Conference 2015 Vol 1, No 1 (2015): Proceeding of The International Seminar and Conference 2015
Publisher : Proceeding Of The International Seminar and Conference 2015

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Abstract

This study aimed to examine the effect of dimensional analysis of the cash conversion cycle Return on Assets (ROA) (studies on food and beverages companies listed in Indonesia Stock Exchange (IDX) year period from 2010 to 2012). The independent variable in this study used the inventory conversion period, receivables collection period, and the period of suspension of debt, control variables in this study were the current ratio, laverage, and size, and the dependent variable in this study is ROA. This study used purposive sampling method in determining the number of samples used and acquired 20 companies were used as samples. This study uses regression analysis using the classical assumption pand using the software SPSS 17.00. The test results obtained with SPSS for the variable X1 (Inventory Conversion Period) that the inventory conversion period negative effect on ROA obtained t value = -6.588 with a significance level of 0.000. The test results obtained with SPSS for the variable X2 (Receivables Collection Period) that the Accounts receivable collection periods negatively affect ROA obtained t value = -9.761 with a significance level of 0.000. The test results obtained with SPSS for variable X3 (Debt Suspension Period) that the Debt deferral period has positive effect on ROA obtained t value = 3.949 with a significance level of 0.000. The test results obtained with SPSS for the variable X4 (Current Ratio) while the current ratio has a positive effect on ROA obtained t value of 2.571 with a significance level of 0.014. The test results obtained with SPSS for the variable X5 (Laverage) that the laverage negative effect on ROA obtained t value of -11.681 with a significance level of 0.000. The test results obtained with SPSS for variable X6 (Size) that the size has a positive effect on ROA obtained t value of 231.693 with a significance level of 0.000.   Keywords: Conversion Period Inventory, Accounts Receivable Collection Period, Suspension Period payable, Current Ratio, Laverage, Size.
Pengaruh Model Project Based Learning melalui Metode Praktikum terhadap Kemampuan Berpikir Kreatif pada Materi Getaran Harmonis Siswa Kelas XI MIA SMA Negeri 1 Comal Khanifah, Khanifah; Saefan, Joko
Jurnal Penelitian Pembelajaran Fisika Vol 7, No 1 (2016): JP2f
Publisher : Pendidikan Fisika Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/jp2f.v7i1.1141

Abstract

Physics learning will give optimal learning outcomes if the students can buildknowledge and find the answer of a problem through the learning process which has beendone. Separately, some studies show that students lack of creative thinking ability andscientific works. Therefore, it needs project based learning model which can sharpen thestudents creative thinking ability to learn Physics.This experimental study aimed to know theeffects of Project Based Learning model through the method of laboratory working on thecreative thinking ability on the material of harmonic vibration at grade XI MIA of SMAN 1Comal. The samples of this study were Class XI MIA 2 as the experimental class and Class XIMIA 3 as the control class. The techniques used to gather the data in this study weredocumentation, observation, and tests.Based on the analysis of the hypotheses using one-tailed t-test with right side, the results showed that the was 2,99 and the was 1,67. Itcould be seen that the was higher than the so that the Ha was acceptedisaccepted. Meanwhile, from the gain test, it was obtained that the of experimental class was0.710 with high category and the of control class was 0.611 with medium category.The learning using Project Based Learning model through the method of laboratory working on thematerial of Harmonic Vibration at Grade XI MIA of SMAN 1 Comal gives effects on thecreative thinking ability and can develop the students’ creative thinking ability. Keywords: Creative Thinking Ability, Practicum Methods, Project Based Learning.
EARNING PER SHARE (EPS), DAN RIGHT ISSUE TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011 Fathonah, Siti; Khanifah, Khanifah
Jurnal Analisis Bisnis Ekonomi Vol 11 No 1 (2013): Volume 11, Nomor 1, April 2013
Publisher : Universitas Muhammadiyah Magelang

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Penelitian ini bertujuan untuk menganalisis pengaruh Earning Per Share (EPS) dan Right Issue terhadap return saham pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011. Varibel independen yang digunakan dalam penelitian ini adalah Earning Per Share (EPS) dan Right Issue tahun observasi 2011. Variabel dependen yang digunakan dalam penelitian ini adalah return saham. Metode pengambilan sampel dalam penelitian ini yaitu metode purposive sampling dengan sampel adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011. Adapun jumlah perusahaan yang memenuhi kriteria penelitian sebanyak 19 perusahaan. Hipotesis ini diuji dengan menggunakan model regresi linier berganda. Data dianalisis dengan menggunakan pengujian asumsi klasik yang meliputi uji multikolinearitas, uji autokorelasi,uji heterokedastisitas, dan uji normalitas. Berdasar hasil penelitian dapat disimpulkan bahwa berdasarkan uji asumsi klasik menunjukkan model regresi penelitian ini terdistribusi secara normal, bebas multikolinearitas autokorelasi dan heteroskedastisitas. Hasil pengujian ini secara parsial (uji t) menjelaskan bahwa Earning Per Share (EPS) berpengaruh positif terhadap return saham sedangkan right issue memiliki pengaruh negatif terhadap return saham.
EFISIENSI PASAR MODAL “SEMI STRONG FORM TEST” DENGAN ADANYA PENGUMUMAN DIVIDEN DI BURSA EFEK INDONESIA (IDX) Latifah, Nelly; Khanifah, Khanifah
Jurnal Analisis Bisnis Ekonomi Vol 12 No 1 (2014): Volume 12, Nomor 1, April 2014
Publisher : Universitas Muhammadiyah Magelang

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Tujuan dari penelitian ini adalah untuk menganalisa Efi siensi Pasar Modal Semi Strong Form Test dengan adanya pengumuman dividen di Bursa Efek Indonesia. Pengambilan sampel perusahaan menggunakan metode purposive sampling, dari 216 perusahaan yang melakukan pengumuman dividen dapat diperoleh 84 perusahaan sampel. Menggunakan regresi linier berganda maka penelitian ini memperoleh hasil Terdapat abnormal return saham yang positif pada hari pengumuman dan sekitar pengumuman dividen. Dari hasil penelitian juga menunjukkan terdapatnya abnormal return atas reaksi investor pada pengumuman dividen. Hasil penelitian ini konsisten dengan penjelasan dalam teori sinyal yang menjelaskan bahwa informasi pengumuman dapat merefl eksi harga saham dengan tercermin terjadinya return dan abnormal return.
RASIO CAMEL TERHADAP PRAKTIK MANAJEMEN LABA DI BANK UMUM SYARIAH PERIODE 2010-2011 Aisyah, Arita; Khanifah, Khanifah
Jurnal Analisis Bisnis Ekonomi Vol 10 No 2 (2012): Volume 10, Nomor 2, Oktober 2012
Publisher : Universitas Muhammadiyah Magelang

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Penetapan rasio CAMEL terhadap tingkat kesehatan Bank Syari’ah yang diperbolehkan beroperasi oleh Bank Indonesia berpengaruh positif signifikan terhadap manajemen laba. Rasio CAMEL (meliputi CAR, ROA, RORA, NPM, LDR). Rasio ini banyak digunakan untuk penelitian tingkat kesehatan bank. Indikasi praktik manajemen laba di Bank Umum Syari’ah menunjukkan bahwa laba masih merupakan tujuan utama operasi Bank Umum Syari’ah dalam mengelola perusahaan. Tindak manajemen laba sangat dipicu oleh niat manajer dalam mempertahankan perusahaannya dan untuk melindungi karyawan dari segala hal yang tidak diinginkan. Dalam kontek berbeda, manajemen laba juga dipicu oleh tindak manajer (agent) yang ingin melindungi kepentingannya sendiri, sehingga timbul informasi yang tidak simetri dengan pihak pemilik (principal).
KEPATUHAN WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK (STUDI PADA WAJIB PAJAK ORANG PRIBADI DI SEMARANG) Sudarwanto, Sudarwanto; Khanifah, Khanifah
Jurnal Analisis Bisnis Ekonomi Vol 9 No 2 (2011): Volume 9, Nomor 2, Oktober 2011
Publisher : Universitas Muhammadiyah Magelang

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Penelitian ini adalah ditujukan untuk menguji secara empiris pengaruh pemahaman pajak, system perpajakan (sunset policy), dan asas manfaat yang diperoleh terhadap kepatuhan wajib pajak. Populasi dalam penelitian ini adalah wajib pajak orang pribadi yang melakukan pembayaran pajak di kantor pelayanan pajak Candisari Semarang, pengusaha yang sedang berkonsultasi di perusahaan konsultan usaha kecil dan menengah dan sebagian warga kecamatan Gajah Mungkur, kota Semarang, yang berjumlah 50 orang dan semua populasi dalam penelitian ini menjadi sampel, jadi penelitian ini bisa dikatakan cukup heterogen. Dalam penelitian ini analisis yang digunakan untuk menganalisa data adalah analisis regresi linier berganda.Hipotesis yang menyatakan adanya pengaruh antara pemahaman tentang pengisian SPT (X1) terhadap kepatuhan wajib pajak (Y) dapat diterima. nilai t hitung X1 sebesar 2,139 dengan menggunakan taraf signifikan sebesar 5% maka diperoleh t tabel sebesar 1,6759. yang berarti bahwa nilai t hitung > nilai t tabel yang menandakan bahwa pemahaman tentang pengisian SPT (X1) mempunyai pengaruh yang signifikan terhadap kepatuhan wajib pajak (Y). Hipotesis yang menyatakan adanya pengaruh antara policy sunset (X2) terhadap kepatuhan wajib pajak (Y) dapat diterima. Hal ini juga menunjukkan bahwa policy sunset atau sistem perpajakan yang berlaku masih belum dipahami oleh wajib pajak orang pribadi. Hipotesis yang menyatakan dugaan adanya pengaruh antara asas manfaat (X3) terhadap kepatuhan wajib pajak (Y) dapat diterima. Asas manfaat yang diperoleh (X3) mempunyai pengaruh yang negatif dalam penelitian ini yaitu sebesar -2,228 terhadap kepatuhan wajib pajak orang pribadi (Y). Hasil menunjukkan bahwa selama ini wajib pajak yang membayar pajak tidak mengetahui kegunaan atau asas manfaat (kontraprestasi) dari pajak yang telah dibayarkan tersebut.
Analisis Faktor-Faktor Yang Mempengaruhi Luas Pengungkapan Sukarela Laporan Keuangan Tahunan Mubarok, M. Khoirul; khanifah, Khanifah; Alfi, Atieq Amjadallah
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : AKSES: Jurnal Ekonomi dan Bisnis

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This study aims to analyze the factors of voluntary disclosure of annual financial statementsin manufacturing companies listed on the stock exchange Indonesia period 2010-2013.Factors affecting voluntary disclosure are represented by six independent variables andvoluntary disclosure being the dependent variable. Data from this study were obtained fromannual reports of manufacturing firms taken from Indonesia Stock Exchange and IndonesiaCapital Market Directory. The population of this study are manufacturing companies listedon the Indonesia Stock Exchange during 2010-2013 as many as 152 companies that issuedannual reports in a row. Determination of sample using purposive sampling method. The typeof data used is secondary data with media in the form of financial statements ofmanufacturing companies. Data analysis tool used is multiple regression analysis (multipleregression). The result of this research shows that profitability ratio, leverage ratio andrentability ratio do not positively influence, while size with significance value 0.050, publicshare ownership with significance value 0.008 and managerial share ownership withsignificance value 0.013 have positive and significant influence to the completeness of thevoluntary disclosure in the company's annual report.Keywords: profitability, leverage, rentability, size, public share ownership, managerialshare ownership.
ANALISIS PENGARUH INFLASI TERHADAP VOLUME TABUNGAN DAN DEPOSITO MUDHARABAH DI BANK BRI SYARIAH Hanifah, Hanifah; Khanifah, Khanifah
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 23 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : AKSES: Jurnal Ekonomi dan Bisnis

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AbstractThe purpose of this study is to analyze and prove the influence of inflation to the decreasing and increasing volume of savings and deposits of mudharaba. The data used in this research is quarterly data from January 2010 to June 2015. This study uses linear regression analysis by SPSS 22 program and Microsoft Excel in 2007 as tools.  These results indicate that: First decline in inflation did not significantly influence the mudharabah savings volume of BRI Syariah, meaning a decrease in inflation gave positive effect on the volume of mudharabah savings. Both Inflation significant effected on the mudharabah deposits volume of BRI Syariah, meaning the increase in inflation was not negatively affected the volume of deposits mudharaba. The third decline in inflation did not significantly influence the mudharabah savings volume of BRI Syariah, meaning a decrease in inflation was not a positively influence the mudharabah savings volume of BRI Syariah, and the fourth Inflation significant effected on the volume of deposits mudharabah BRI Syariah, meaning the increase in inflation was not negatively affect the deposits mudharabah volume of BRI Syariah.  Keywords: Inflation, Volume Mudharabah Savings and Deposit Mudharabah Volume AbstrakTujuan penelitian ini adalah untuk menganalisis dan membuktikan pengaruh penurunan dan kenaikan inflasi terhadap volume tabungan dan deposito mudharabah, data yang digunakan dalam penelitian ini adalah data triwulan dari periode Januari 2010 sampai Juni 2015. Penelitian ini menggunakan analisis regresi linier dengan menggunakan progam SPSS versi 22 dan Microsoft Exel 2007. Hasil penelitian ini menunjukan bahwa : Pertama Penurunan Inflasi tidak berpengaruh signifikan terhadap volume tabungan mudharabah bank BRI Syariah, berarti penurunan inflasi tidak berpengaruh positif terhadap volume tabungan mudharabah.  Kedua keniakan Inflasi berpengaruh signifikan terhadap volume tabungan mudharabah bank BRI Syariah, berarti kenaikan Inflasi berpengaruh negatif terhadap volume deposito mudharabah. Ketiga Penurunan Inflasi berpengaruh signifikan terhadap volume deposito mudharabah bank BRI Syariah, berarti penurunan inflasi berpengaruh positif terhadap volume tabungan mudharabah., dan yang keempat Inflasi berpengaruh signifikan terhadap volume deposito mudharabah bank BRI Syariah, berarti kenaikan Inflasi berpengaruh negatif terhadap volume deposito mudharabah.Kata Kunci: Inflasi, Volume Tabungan Mudharabah, dan Volume Deposito Mudharabah
PENGARUH ATTITUDE TOWARD BEHAVIOR, SUBJECTIVE NORM, PERCEIVED BEHAVIORAL CONTROL PADA INTENTION WHISTLEBLOWING Khanifah, Khanifah; Anam, Muhammad Choirul; Astuti, Ernawati Budi
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 24 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : AKSES: Jurnal Ekonomi dan Bisnis

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Abstract This study aims to examine and analyze the influence of attitude toward behavior, subjective norm, perceived behavioral control on whistleblowing intention. Collecting data in this study through questionnaires and conducted on 39 respondents who were auditors working at the Regional III Financial Services Authority (OJK) office in Central Java and Yogyakarta Special Region. Data analysis techniques in this study were processed using SPSS version 21. The results of this study indicate that attitude toward behavior has a positive effect on whistleblowing intention, subjective norm has a positive effect on whistleblowing intention, and perceived behavioral control has a positive effect on whistleblowing intention.Keyword: attitude toward behavior, subjective norm, perceived behavioral control, intention whistleblowing.AbstrakPenelitian ini bertujuan untuk menguji dan mengalisis pengaruh attitude toward behavior, subjective norm, perceived behavioral control pada intention whistleblowing. Pengumpulan data dalam penelitian ini melalui penyebaran kuesioner dan dilakukan pada 39 responden yang merupakan auditor yang bekerja di kantor Regional III Otoritas Jasa Keuangan (OJK) Jawa Tengah dan Daerah Istimewa Yogyakarta. Teknik analisis data dalam penelitian ini diolah dengan menggunakan program SPSS versi 21.  Hasil penelitian ini menunjukan bahwa attitude toward behavior berpengaruh positif pada intention whistleblowing, subjective norm berpengaruh positif pada intention whistleblowing, dan perceived behavioral control berpengaruh positif pada intention whistleblowing.Kata Kunci: attitude toward behavior, subjective norm, perceived behavioral control, intention whistleblowing.
ANALISIS PENGARUH DIMENSI CASH CONVERSION CYCLE TERHADAP RETURN ON ASSET (Studi Pada Perusahaan Food and Beverages Yang Tercatat Di Bursa Efek Indonesia Periode Tahun 2010 - 2012) Amalia, Ulfi; khanifah, Khanifah
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : AKSES: Jurnal Ekonomi dan Bisnis

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This study aimed to examine the effect of dimensional analysis of the cash conversioncycle Return on Assets (ROA) (studies on food and beverages companies listed in IndonesiaStock Exchange (IDX) year period from 2010 to 2012). The independent variable in this studyused the inventory conversion period, receivables collection period, and the period ofsuspension of debt, control variables in this study were the current ratio, laverage, and size,and the dependent variable in this study is ROA. This study used purposive sampling methodin determining the number of samples used and acquired 20 companies were used as samples.This study uses regression analysis using the classical assumption pand using the softwareSPSS 17.00. The test results obtained with SPSS for the variable X1 (Inventory ConversionPeriod) that the inventory conversion period negative effect on ROA obtained t value = -6.588with a significance level of 0.000. The test results obtained with SPSS for the variable X2(Receivables Collection Period) that the Accounts receivable collection periods negativelyaffect ROA obtained t value = -9.761 with a significance level of 0.000. The test resultsobtained with SPSS for variable X3 (Debt Suspension Period) that the Debt deferral periodhas positive effect on ROA obtained t value = 3.949 with a significance level of 0.000. The testresults obtained with SPSS for the variable X4 (Current Ratio) while the current ratio has apositive effect on ROA obtained t value of 2.571 with a significance level of 0.014. The testresults obtained with SPSS for the variable X5 (Laverage) that the laverage negative effect onROA obtained t value of -11.681 with a significance level of 0.000. The test results obtainedwith SPSS for variable X6 (Size) that the size has a positive effect on ROA obtained t value of231.693 with a significance level of 0.000.Keywords : Conversion Period Inventory, Accounts Receivable Collection Period,Suspension Period payable, Current Ratio, Laverage, Size.