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All Journal Moneter : Jurnal Akuntansi dan Keuangan Journal of Dedicators Community STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmu Manajemen Studi Kasus Inovasi Ekonomi Jurnal Ekonomi dan Bisnis Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal)
Sabrina, Nina
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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PENGARUH DEVIDEN PAYOUT RATIO, RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP PRICE EARNING RATIO PADA SAHAM LQ 45 DI BURSA EFEK INDONESIA Sabrina, Nina
Jurnal Ilmu Manajemen Vol 2, No 2 (2013): Jurnal Ilmu Manajemen
Publisher : Universitas muhammadiyah palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jimn.v2i2.311

Abstract

Formulation of the problem in this study is whether the Dividend Payout Ratio, Return on Assets and Return on Equity together and partially significant effect on Price Earning Ratio at LQ 45 in the Indonesia Stock Exchange. In the study used associative design. The dependent variable used is devident payout ratio, return on assets, and return on equity, while the independent variable is the price earnings ratio. The study population is 83 companies whose shares are included in LQ45 in December 2006- December 2010. The sample was selected is 27 shares of companies that have a certain criteria. The data used is secondary data, with the data collection technique is documentation. The techniques used in the analysis of multiple regression analysis. Based on the obtained results of the testing process 1) Parliament, ROA, ROE together influential significantly toward PER 2) There is a partial effect between Parliament ROA ROE against PER at companies belonging to the group LQ45 respectively 2,360
Pengaruh Pertumbuhan Penjualan dan Umur Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Redita Wulandari; Nina Sabrina; Gumulya Sonny Marcel K
STATERA: Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2022.4.1.79-90

Abstract

The formulation of the problem in this study is how the influence of sales growth and company age on tax avoidance. The purpose of this study was to examine the effect of sales growth and company age on tax avoidance. The type of research used is associative. There are three variables used, namely sales growth, company age, and tax avoidance. The population in this study is from the annual report of the consumer goods industrial sector companies as many as 54 companies. The sample used was 18 companies which were selected according to the criteria. The data used is secondary. Data collection technique is documentation. The data analysis method in this research is quantitative. The results of this study were assisted by the Statistical Program For Special Science (SPSS). The results show that the effect of sales growth and company age simultaneously has a significant effect on tax avoidance. Partially the effect of sales growth has a significant effect on tax avoidance and the age of the company has no significant effect on tax avoidance in companies in the consumer goods industry sector on the Indonesian Stock Exchange.
Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Study Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI 2017-2020) Saifur Rohman; Nina Sabrina; M. Orba Kurniawan
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 9, No 1 (2022): Periode April 2022
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v9i1.11347

Abstract

Rumusan dalam peneliian ini adalah bagaimana pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Tujuannya untuk mengetahui pengaruh pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. penelitian ini adalah penelitian asosiatif. Populasi pada penelitian ini sebanyak 80 perusahaan manufaktur sektor industry dasar dan kimia yang terdaftar di BEI periode 2017-2020. Metode penentuan sampel yaitu puposive sampling. Metode pengumpulan datayang digunakan dalam penelitian adalah analisis dokumen. Uji hipotesis yang digunakan adalah Uji Regresi Linier Berganda pada SPSS 25. Hasil Penelitian ini menunjukan perncanaan pajak dan beban pajak tangguhan berpengaruh secara simultan terhadap manajemen laba. Secara persial perencanaan pajak berpengaruh terhadap manajemen laba, dan beban pajak tangguhan berpengaruh terhadap manajemen laba. 
Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah (UMKM) Khususnya Usaha Kemplang Krupuk Ikan Gabus Mang Arsyad dan UMKM Pempek Kemplang Krupuk Nona Saekarini Yuliachtri; Rosalina Ghozali; Darma Yanti; Nina Sabrina
Journal of Dedicators Community Vol 3, No 3 (2019)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.558 KB) | DOI: 10.34001/jdc.v3i3.1039

Abstract

Partners in the implementation of this service Kemplang UMKM Gabus Fish Krupuk Mang Arsyad and UMKM Pempek Kemplang Krupuk Nona located in the jayalaksana hall of the village 3-4 Ulu subdistrict opposite ulu 1. Based on the situation analysis, it can be identified several problems faced by partners, namely: The level of management and accounting knowledge is very minimal in both partners. This is motivated by the level of education of partner managers who are educated with junior high school education and the highest senior high school. The implementation method used in conducting school management management activities as well as structuring school financial statement structuring consists of 2 stages. namely stage 1 delivery of material, stage 2 guidance and assistance in preparing financial statements. UMKM accounting training activities for micro, small and medium enterprises (UMKM) to improve the company's financial performance run smoothly. All participants enthusiastically participated in the event until it was finished and felt the benefits of training for their business progress, gradually the process of preparing financial statements began to be carried out in the mentoring stage
PENDAMPINGAN PRAKTEK PEMBUATAN PUPUK KOMPOS OLAHAN SAMPAH RUMAH TANGGA Diah Isnaini Asiati; Nina Sabrina; Choiriyah
Studi Kasus Inovasi Ekonomi Vol. 5 No. 02 (2021)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang

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Abstract

Without a proper management, the surrounding waste will cause a lot of problems. There are several methods of waste disposal that can be chosen. Beside making clean environment, waste disposal can be an enjoyable joint activity as well as a form of household responsibility for daily consumption activities. Following this, waste disposal activities have been a choice by women who are members of Aisyah Ranting Talang Kelapa’s group. At first, a brief explanation about compost making process from household kitchen waste as the raw material was given to them. Afterwards, it was continued by the practice of compost making from the beginning to the end of result. During that time, the mothers seemed to show their enthusiasm in participating the activities by being directly involved in the making process of chili fertilizer while questioning for better understanding at the same time. Thus, these activities were expected to be carried out in their houses and also opened for any long-term possibilities that it will be developed into a profitable business charity.. Keywords: Compost; household kitchen waste; profitable
PENERAPAN SISTEM AKUNTANSI PERTANGGUNGJAWABAN TERHADAP PENGENDALIAN BIAYA PADA PT. PUPUK SRIWIJAYA PALEMBANG RENDRA BAKTI; NINA SABRINA
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 5 No 01 (2021): Accountia Journal Vol 5 no.1 2021
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.546 KB) | DOI: 10.35915/accountia.v5i01.561

Abstract

This study aims to determine the effect of the application of a responsibility accounting system on the cost control of PT Pupuk Sriwidjaya Palembang. This research includes causality research. There is one independent variable, namely the responsibility accounting system, and one dependent variable, namely cost control. The sample in this study was the employees of the Accounting Department and the Budget Department of PT Pusri Sriwidjaya Palembang in 2020, amounting to 43 people. The data used in this study are primary data. The data analysis technique used descriptive simple linear regression. The results of the study concluded that there was an effect of the application of a responsible accounting system on cost control at PT Pupuk Sriwidjaya Palembang, with the percentage of influence being 90.40%, and 9.60% influenced by other factors
Perancangan Sistem Informasi Akuntansi Dalam Penyusunan Laporan Keuangan Usaha Mikro Kecil Menengah Rahmalisya Rahmalisya; Kurnia Krisna Hari; Nina Sabrina; Belliwati Kosim
JUEB : Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2023): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

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Abstract

Permasalahan dalam penelitian ini adalah bagaimana sistem informasi penjualan dalam penyusunan laporan keuangan sesuai dengan SAK ETAP di salah satu usaha mikro kecil menengah di pasar 16 kota Palembang yaitu Bella Store. Tujuannya untuk menciptakan sistem informasi akuntansi dalam penyusunan laporan keuangan yang sesuai sesuai dengan SAK ETAP di Bella Store di pasar 16 Palembang.  Analisis data dalam penelitian ini adalah analisis kualitatif dengan mengumpulkan, menyusun laporan keuangan mulai dari bukti pencatatan harian dan bukti data pembelian barang untuk menghasilkan laporan keuangan. Hasil analisis menunjukkan bahwa Bella Store belum memiliki sistem akuntansi. Bella Store membuat laporan keuangan yang digunakan sebagai manajer perusahaan dan akuntabilitas keuangan kepada pihak-pihak di luar perusahaan.
Co-Authors Belliwati Kosim Choiriyah Choiriyah Darma Yanti Diah Isnaini Asiati Gumulya Sonny Marcel Kusuma Kurnia Krisna Hari M. Orba Kurniawan Muhammad Zullian Arif Rahmalisya Rahmalisya Redita Wulandari RENDRA BAKTI Rosalina Ghozali Saekarini Yuliachtri Saifur Rohman Yulian Sahri