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All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Mattawang: Jurnal Pengabdian Masyarakat Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti Ekonomi Digital Journal of Artificial Intelligence and Digital Business Dirkantara Indonesia El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies IPSSJ
Amalina, Nurhafifah
Universitas Trisakti
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Analysis Effect of Profitability Ratio, Leverage Ratio, Audit Committee and Public Accounting Firm Size on Audit Delay Nurhafifah Amalina; Firda Amelia; Wien Alfatah
Indonesian Management and Accounting Research Vol. 17 No. 1 (2018): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.177 KB) | DOI: 10.25105/imar.v17i1.4664

Abstract

The main purpose of this research is to analyze profitability ratio, leverage ratio, audit committees and public accounting firm size against Audit Delay. The multiple linear regression is the most common form of linear regression analysis is used to explain the relationship between the effect of independent variables (profitability ratio, leverage ratio, audit committee and public accounting firm size) and dependent (audit delay).  The data samples were obtained from the LQ-45 Index of Corporations which are listed on the Indonesia Stock Exchange (BEI). The data consists of a three years period from 2015 to 2017.  After completing the analysis study, it shows that only audit committees has a significant influence on Audit Delay, while profitability ratio, leverage ratio and public accounting firm size have no effect on such. Keywords: Multiple Linear Regression Analysis, Audit Delay, Profitability, Leverage, Audit Committee, Public Accounting Firm Size
PELATIHAN PENERAPAN SISTEM PENGENDALIAN INTERNAL DAN PENINGKATAN SERVICE EXCELLENT Windhy Puspitasari; Ice Nasyrah Noor; Fatik Rahayu; Nurhafifah Amalina; Brina Sitanggang De Gala; Putri Ramadhani
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i2.1044

Abstract

Sistem pengendalian internal diperlukan dalam meningkatkan kualitas dan kemampuan sumber daya. Pengawasan dalam hal ini perlu dilakukan untuk memastikan agar tujuan yang telah ditetapkan dapat tercapai dengan baik. Dalam mencapai tujuan pendidikan diperlukan sumber daya yang dapat menunjang kelancaran proses pembelajaran di sekolah. Para Guru juga harus dapat meningkatkan Service excellent. Pengabdian Kepada Masyarakat (PKM) yang diadakan oleh Fakultas Ekonomi dan Bisnis (FEB) Universitas Trisakti untuk meningkatkan Sistem Pengendalian Internal dan meningkatkan service excellent bagi para guru SMAN 1 Tangerang. Kegiatan PKM dimulai dengan survey permasalahan dan dilanjutkan dengan rapat koordinasi dengan pihak sekolah. Berdasarkan survey awal yang telah dilakukan menunjukkan bahwa perlu adanya peningkatan sistem pengendalian internal service excellent pada SMAN 1 Tangerang untuk mendukung kegiatan pembelajaran baik secara daring maupun luring. Dengan kualitas peningkatan pelayanan yang baik akan berdampak pada kepuasan siswa selama masa studi, selanjutnya mereka akan memiliki ikatan emosi dengan sekolah sampai kapanpun. Kegiatan diakhir dengan evaluasi efektivitas penerapan sistem pengendalian internal dan service excellent. Metode pelaksanaan yang dilakukan dalam kegiatan PKM ini adalah melakukan penyuluhan dengan pendekatan dalam proses pemberian pengetahuan mengenai Sistem Pengendalian Internal dan Service Excellent sehingga informasi tersebut dapat mengatasi permasalahan yang ditemukan dan kebutuhan yang diinginkan mitra.
Penetapan Harga Jual Produk; Praktek Pada Industri Umkm Nurhafifah Amalina; Pryobudi Purbosanjoyo; Seto Makmur
Dirkantara Indonesia Vol. 1 No. 1: Maret-Agustus 2022
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v1i1.16

Abstract

Pelaksanaan kegiatan Pengabdian kepada Masyarakat (PkM) ini adalah dalam rangka memberikan pelatihan tentang cara menentukan harga jual yang tepat bagi Usaha Menengah Kecil dan Mikro (UMKM) di Sekolah Kewirausahaan Bina Amanah Cordova (Sekolah Cordova) agar dapat digunakan untuk menunjang kegiatan bisnisnya. Metode atau pendekatan pemecahan masalah yang dilakukan adalah diskusi dan pelatihan langsung, yang meliputi proses penyampaian pengetahuan tentang cara mentukan harga jual yang tepat untuk suatu produk barang dan jasa. Berdasarkan hasil observasi awal, pengabdi mendapatkan informasi mengenai kurangnya pengetahuan calon pelaku usaha dalam menentukan harga jual produk barang dan jasa. Setelah melaksanakan pelatihan ini, para peserta mendapatkan pengalaman dan pengetahuan yang lebih baik tentang cara mentukan harga jual yang tepat untuk suatu produk barang dan jasa. Pencapaian tujuan pelatihan dapat dinilai dengan sangat baik, hal ini terlihat dari antusias para peserta dalam mengikuti pelatihan yang interaktif dan sesi tanya jawab yang komunikatif. Peserta mengetahui hal-hal apa saja yang harus diperhatikan dalam menentukan harga pokok suatu produk barang dan jasa.
PENGARUH KINERJA LINGKUNGAN, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, RETURN ON ASSET, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Hartanti, Rina; Marwah, Fadillah; Amalina, Nurhafifah
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22384

Abstract

This study aims to analyze the Effect of Environmental Performance, Dividend Policy, Company Size, Return On Assets, and Leverage on Company Value. The sample of this research is Coal Mining Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period and have participated in the Ministry of Environment's PROPER program during that period. The research sampling was determined by purposive sampling, of the 75 company data observed, only 15 companies met teh criteria for were then analyzed using Regression Analysis with Panel Data. The results of the study indicate that Environmental Performance and leverage have a negative effect on Company Value, while Dividend Policy, Company Size, Return On Assets have a positive effect on Company Value.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Amalina, Nurhafifah; Sakinah, Machdiah
Integrative Perspectives of Social and Science Journal Vol. 2 No. 01 Februari (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Penghindaran Pajak dengan Profitabilitas dan Leverage sebagai Variabel Kontrol. Data yang digunakan merupakan data sekunder yang diperoleh dari Bursa Efek Indonesia dan laman resmi perusahaan. Teknik pengambilan sampel adalah purposive sampling dan teknik analisis data dengan analisis regresi linear berganda menggunakan aplikasi SPSS versi 30. Hasil pengujian hipotesis ini bahwa Kepemilikan Institusional berpengaruh positif terhadap Penghindaran Pajak, Kepemilikan Manajerial tidak berpengaruh terhadap Penghindaran Pajak, Ukuran Perusahaan berpengaruh positif terhadap Penghindaran Pajak.
Strengthening UMKM Capacity Through Simple Cash Flow Training Based on Participatory Action Research (PAR): Penguatan Kapasitas UMKM Melalui Pelatihan Laporan Arus Kas Sederhana Berbasis Partisipatory Action Research (PAR) Amalina, Nurhafifah; Anis, Idrianita; Yanti, Harti Budi; Dewi, R. Rosiyana; Fabiola, Livia
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4333

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a sector that contributes significantly to Indonesia’s economy; however, most still face fundamental challenges in financial management, particularly in cash flow recording. This condition affects their ability to maintain liquidity, measure profits, and plan business development. The focus of this community service program is to improve financial literacy through training in the preparation of simple cash flow statements for members of the Komunitas Sukses Berjamaah Indonesia (KSBI). The objective of the program is to equip MSME actors with technical skills in cash flow recording while fostering collective awareness of the importance of financial transparency and accountability. The method employed is a community-based participatory approach (Participatory Action Research/PAR) conducted through several stages: needs identification, module development, interactive training, hands-on practice, mentoring, and pre-test and post-test evaluations. The results of the program indicate significant improvements: understanding of cash flow concepts increased from 45% to 85%, the ability to prepare cash flow reports rose from 30% to 82%, awareness of separating personal and business finances improved from 25% to 78%, and skills in using digital applications grew from 20% to 75%. In addition to enhanced technical skills, the program also generated social changes, including disciplined financial recording, the emergence of local leaders, and the establishment of a culture of financial transparency.
Pengaruh Pengungkapan Laporan Sustainabilitas Terhadap Kinerja Keuangan pada Perusahaan Sektor Energi Pertambangan yang Terdaftar di Bursa Efek Indonesia Intan Purnama Putri; Nurhafifah Amalina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9488

Abstract

This study aims to test and analyze the effect of disclosure of sustainability reports consisting of economic dimensions, environmental dimensions, and social dimensions, on company performance. In this study, the population used is mining companies listed on the Indonesia Stock Exchange (IDX) in 2021 - 2024. The type of data used is secondary data, namely data derived from annual reports and sustainability reports. The purposive sampling method used in this study obtained 25 companies with a total analysis of 100 samples in mining companies. This study uses the Feasible Generalized Least Square (FGLS) approach with panel data regression analysis techniques. The results showed that the partial test on the disclosure of sustainability reports in the environmental dimension had a significant effect on ROA, but the other two dimensions, namely the economic and social dimensions, did not have a significant effect on ROA. These results are expected to be a reference for companies, especially the mining sector in Indonesia, to be able to optimize the disclosure of sustainability reports which have proven to be an important component in driving company profitability.
Analisis Perbandingan Tingkat Kesehatan Perbankan Studi Kasus pada Bank yang Termasuk dalam KBMI 3 (Panin, Permata, BSI) dan KBMI 4 (BCA, BRI, Mandiri) dengan Menggunakan Metode RGEC Periode 2019 – 2024 Ayu Ristiani, Rindi; Amalina, Nurhafifah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.11263

Abstract

The banking industry plays a strategic role in supporting the national economy as a financial intermediary institution that collects and distributes public funds. Following regulatory changes, the Financial Services Authority (OJK) has established a grouping of banks based on core capital, known as the Core Capital Bank Group (KBMI). KBMI 3 and KBMI 4 represent large-capital banks with broad business scopes and a crucial role in maintaining financial system stability. The 2019–2024 period is relevant for this study because it encompasses the regulatory transition from BUKU to KBMI. This study aims to analyze and compare the banking health of banks classified as KBMI 3 and KBMI 4 using the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method during the 2019–2024 period. This study uses a quantitative descriptive approach with a comparative approach. The research sample was determined using a purposive sampling technique, including banks in KBMI 3 (Bank Panin, Bank BSI, and Bank Permata) and banks in KBMI 4 (Bank BRI, Bank Mandiri, and Bank BCA). The data used were secondary data obtained from the bank's annual financial reports. Data analysis was performed using two-group difference tests, namely the Independent Sample t-test and the Mann–Whitney U-test. The results showed a significant difference in the bank health level between KBMI 3 and KBMI 4 across all RGEC components. KBMI 4 had a better Risk Profile performance with a lower NPL ratio and a more stable LDR/FDR. In the GCG component, KBMI 4 demonstrated stronger governance implementation. In terms of Earnings, KBMI 4 had a higher level of profitability and better operational efficiency. Furthermore, the Capital component indicated that KBMI 4 had more stable and robust capital to support its business activities. Overall, this study concluded that KBMI 4 had a better level of bank health than KBMI 3 based on the RGEC method during the 2019–2024 period.
Analisis Pengaruh LDR, CAR dan BOPO terhadap ROA pada Bank KBMI 3–4 Joysinta, Angel Calista; Amalina, Nurhafifah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.5874

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), dan Biaya Operasional terhadap Pendapatan Operasional (BOPO) terhadap Return on Assets (ROA) pada bank kategori Kelompok Bank berdasarkan Modal Inti (KBMI) 3 dan KBMI 4 periode 2020–2024. Pemilihan objek penelitian didasarkan pada peran strategis bank KBMI 3 dan 4 dalam menjaga stabilitas sistem keuangan nasional serta tingkat kompleksitas operasional yang lebih tinggi dibandingkan bank dengan modal inti lebih kecil. ROA digunakan sebagai indikator utama profitabilitas karena mencerminkan kemampuan bank dalam mengelola aset untuk menghasilkan laba. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan bank yang diperoleh dari publikasi resmi Otoritas Jasa Keuangan (OJK) dan situs resmi masing-masing bank. Metode analisis yang digunakan adalah regresi linier berganda dengan data panel, yang didahului oleh pengujian asumsi klasik untuk memastikan kelayakan model. Hasil penelitian menunjukkan bahwa secara simultan LDR, CAR, dan BOPO berpengaruh signifikan terhadap ROA. Namun secara parsial, LDR dan CAR tidak berpengaruh signifikan terhadap ROA, sedangkan BOPO berpengaruh negatif dan signifikan terhadap ROA. Temuan ini mengindikasikan bahwa efisiensi operasional merupakan faktor dominan dalam menentukan profitabilitas bank KBMI 3 dan KBMI 4 selama periode penelitian. Oleh karena itu, peningkatan efisiensi biaya operasional menjadi strategi penting bagi bank berskala besar dalam menjaga kinerja keuangan yang berkelanjutan.
Corporate Social Responsibility dalam Memediasi Pengaruh Green Accounting dan Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sektor Energi di Indonesia Dimas Saukas Pribadi; Wahyuni, Lidia; Amalina, Nurhafifah
Ekonomi Digital Vol. 5 No. 1 (2026): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v5i1.186

Abstract

Sustainability practices and sound corporate governance have become crucial in improving financial performance, particularly in the energy manufacturing sector, which has a significant environmental impact. This study aims to analyze the role of Corporate Social Responsibility in mediating the influence of Green Accounting and Good Corporate Governance on financial performance in energy manufacturing companies in Indonesia. CSR is positioned as a mediating variable that connects sustainability practices and governance to financial performance, which is measured using Return on Assets. This research employs a quantitative approach using secondary data from 27 companies based on annual reports covering the period 2020–2024. The findings indicate that Green Accounting and GCG have a significant influence on CSR, and that Corporate Social Responsibility positively affects financial performance. These results provide practical implications for companies in formulating sustainability strategies, and serve as a reference for investors and regulators in assessing the quality of corporate governance and social responsibility.
Co-Authors Ayu Ristiani, Rindi Brina Sitanggang De Gala Dewi, R. Rosiyana Dimas Saukas Pribadi Fabiola, Livia Fatik Rahayu Firda Amelia Ice Nasyrah Noor Idrianita Anis Intan Purnama Putri Joysinta, Angel Calista Marwah, Fadillah Pryobudi Purbosanjoyo Putri Ramadhani Rina Hartanti Rindi Ayu Ristiani Sakinah, Machdiah Seto Makmur Wahyuni, Lidia Wien Alfatah Windhy Puspitasari Yanti, Harti Budi