Article Per Year (5 Year)
p-Index From 2021 - 2026
2.589
P-Index
This Author published in this journals
All Journal Widya Cipta : Jurnal Sekretari dan Manajemen JIAI (Jurnal Ilmiah Akuntansi Indonesia) Journal of Community Development Dynamic Management Journal JIWAKERTA: Jurnal Ilmiah Wawasan Kuliah Kerja Nyata Share: Jurnal Ekonomi dan Keuangan Islam ACE : Accounting Research Journal Jurnal Mahasiswa Entrepreneur Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Ektasi : Jurnal Ekonomi, Akutansi dan Organisasi
Nuha, Gardina Aulin
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Nursing Public Health Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
Revitalisasi Perpustakaan Untuk Upaya Meningkatkan Minat baca Siswa SDN 02 Tempursari Isnanda, Wheka; Fara, Salsabila; Imamah, Fildza Jiharani; Nuha, Gardina Aulin
JIWAKERTA: Jurnal Ilmiah Wawasan Kuliah Kerja Nyata Vol 5, No 2 (2024): Desember
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiwakerta.v5i2.23770

Abstract

Revitalisasi perpustakaan sekolah merupakan upaya strategis dalam meningkatkan minat baca siswa, yang dapat berkontribusi pada peningkatan kualitas pendidikan. SDN 02 Tempusari memiliki fasilitas perpustakaan yang sangat memadai dari segi ruangan dan jumlah buku yang dimiliki, namun jumlah pengunjung perpustakaan dari siswa masih sangat rendah. Faktor kondisi ruangan dan segi penataan ruang yang tidak tertata rapi dengan baik yang diduga menjadi penyebab utama dari rendahnya minat siswa dalam mengunjungi perpustakaan. Penelitian ini bertujuan untuk menganalisis dampak revitalisasi perpustakaan terhadap minat baca siswa di tingkat sekolah dasar. Revitalisasi ini mencakup perbaikan tata ruang serta revitalisasi fisik dan estetika perpustakaan. Kegiatan ini bertujuan untuk memperbaiki dan mempercantik tampilan fisik perpustakaan, sehingga menciptakan lingkungan yang lebih menarik dan nyaman bagi siswa dan pengunjung. Dengan suasana yang lebih menyenangkan, diharapkan minat siswa untuk mengunjungi perpustakaan dan memanfaatkan fasilitas yang ada akan meningkat, sehingga turut mendukung peningkatan minat baca dan literasi 
Islamic Corporate Governance and Intellectual Capital: Drivers or Detractors of Sustainability Disclosure? Nastiti, Ari Sita; Nuha, Gardina Aulin
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v14i1.26051

Abstract

This study investigates the relationship between Islamic Corporate Governance (ICG), intellectual capital, and the disclosure of sustainability reports among companies listed on the Indonesia Sharia Stock Index (ISSI). As sustainability reporting becomes increasingly important in promoting transparency and ethical accountability, especially within Islamic economic systems, this research aims to evaluate whether Sharia-based governance and intangible assets influence sustainability disclosure practices. Using a purposive sampling method, data were collected from 69 companies listed on the Jakarta Islamic Index 70 (JII70) as of November 2022. Sustainability reporting was measured using a checklist adapted from the Global Reporting Initiative (GRI), while ICG and intellectual capital were assessed using modified instruments based on Haniffa and Cooke (2005) and the VAIC™ model by Pulic (2000), respectively. The findings reveal that ICG does not significantly affect sustainability report disclosure, while intellectual capital exhibits a significant negative effect. Among control variables, only company size shows a significant positive relationship with sustainability disclosure. These results suggest that the implementation of ICG in Indonesia remains limited and that firms with high intellectual capital may prioritize internal development over transparency. The study contributes to the literature on Islamic business ethics and highlights the need for stronger integration of Sharia values and governance structures in sustainability practices.========================================================================================================ABSTRAK - Islamic Corporate Governance dan Modal Intelektual: Pendorong atau Penghambat Pengungkapan Keberlanjutan? Penelitian ini mengkaji hubungan antara Islamic Corporate Governance (ICG), modal intelektual, dan pengungkapan laporan keberlanjutan pada perusahaan yang terdaftar dalam Indeks Saham Syariah Indonesia (ISSI). Seiring meningkatnya pentingnya pelaporan keberlanjutan dalam mendorong transparansi dan akuntabilitas etis, khususnya dalam sistem ekonomi Islam, penelitian ini bertujuan untuk mengevaluasi apakah tata kelola berbasis syariah dan aset tidak berwujud memengaruhi praktik pengungkapan keberlanjutan. Dengan menggunakan metode purposive sampling, data dikumpulkan dari 69 perusahaan yang masuk dalam Jakarta Islamic Index 70 (JII70) per November 2022. Pelaporan keberlanjutan diukur menggunakan daftar periksa yang diadaptasi dari Global Reporting Initiative (GRI), sementara ICG dan modal intelektual diukur menggunakan instrumen modifikasi dari Haniffa dan Cooke (2005) serta model VAIC™ dari Pulic (2000). Hasil penelitian menunjukkan bahwa ICG tidak berpengaruh signifikan terhadap pengungkapan laporan keberlanjutan, sedangkan modal intelektual berpengaruh negatif secara signifikan. Di antara variabel kontrol, hanya ukuran perusahaan yang berpengaruh positif secara signifikan terhadap pengungkapan keberlanjutan. Temuan ini mengindikasikan bahwa implementasi ICG di Indonesia masih terbatas dan perusahaan dengan modal intelektual tinggi cenderung lebih fokus pada pengembangan internal daripada transparansi. Studi ini memberikan kontribusi terhadap literatur etika bisnis Islam dan menekankan perlunya integrasi yang lebih kuat antara nilai-nilai syariah dan struktur tata kelola dalam praktik keberlanjutan. 
Rekonstruksi Laporan Keuangan Berdasarkan Psak No 45 Pada Panti Asuhan Budi Mulia Jember Ramadhana, Ramadhana; Probowulan, Dyah; Nuha, Gardina Aulin
Jurnal Ekonomi, Akutansi dan Organisasi Vol. 1 No. 1 (2023): Edisi Bulan Agustus 2023
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/ektasi.v1i1.736

Abstract

Penelitian ini dilakukan pada yayasan Panti Asuhan Budi Mulia Jember yang bertujuan untuk membangun kembali atau mrekonstruksi laporan keuangan agar sesuai dengan PSAK NO 45. Penelitian yang dilakukan adalah penelitian kuaitatif, jenis data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data dilakukan dengan cara observasi, wawancara, dan dokumentasi. Hasil dari peneitian ini menunjukkan bahwa laporan keuangan yang dibuat dan disajikan oleh Yayasan Panti Asuhan Budi Mulia Jember belum sesuai dengan PSAK NO 45 dikarenakan laporan yang disusun hanyalah laporan oprasional yang menyangkut dengan penerimaan dan pengeluaran kas setiap bulannya. Maka dari itu dihasilkan rekonstruksi laporan keuangan Yayasan Panti Asuhan Budi Mulia Jember berdasarkan PSAK NO 45 yang terdiri dari laporan posisi keuangan, laporan aktivitas, laporan arus kas, dan catatan atas laporan keuangan. Kesimpulan dari penelitian ini yaitu kurangnya pengetahuan dari pengurus keuangan pada Yayasan Panti Asuhan Budi Mulia Jember sehingga laporan keuangan yang di sajikan belum memenuhi standar akuntansi, dengan metode peneltian yang dilakukan maka masalah laporan keuangan pada yayasan dapat di rekonstruksi kembali sehingga sesuai standar akuntansi keuangan.
The Role of Entrepreneurial Leadership and Competence in Enhancing MSME Performance: A Case Study in Jember Regency Umamy, Septy; Nuha, Gardina Aulin
Widya Cipta: Jurnal Sekretari dan Manajemen Vol 9, No 2 (2025): September
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/widyacipta.v9i2.25559

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in economic growth, job creation, and social security, particularly in Jember Regency, where MSMEs constitute a significant portion of the business sector. However, various challenges, such as leadership effectiveness, entrepreneurial competence, and motivation, may impact their overall performance. This study aims to examine the influence of entrepreneurial leadership and competence on MSME performance, with entrepreneurial motivation as a mediating variable. A quantitative explanatory research design was employed, involving a survey of 101 MSME owners in Jember Regency using purposive sampling. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings indicate that entrepreneurial leadership significantly affects MSME performance, whereas entrepreneurial competence and motivation do not show a direct impact. However, both leadership and competence positively influence entrepreneurial motivation. Furthermore, motivation does not mediate the relationship between leadership or competence and MSME performance. These findings suggest that MSME performance is shaped not only by internal factors such as leadership and competence but also by external influences, including access to capital, government policies, and infrastructure support. Future research should explore additional variables such as innovation, digital marketing, and business strategies to provide a more comprehensive understanding of MSME growth and sustainability.
MENGEMBANGKAN EKONOMI KREATIF UMKM RADDINA CHOCOLATE MELALUI PENINGKATAN KUALITAS LAPORAN KEUANGAN Nastiti, Ari Sita; Nuha, Gardina Aulin; Yulinartati
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 05 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i05.1778

Abstract

Raddina Chocolate is a local MSME located in Klompangan Village, Ajung Sub-district, Jember Regency, which focuses on producing various processed chocolate products. Its product line includes decorative chocolate and bakery-based creations, distributed mainly through souvenir centers in Jember Regency. In managing its business, the partner encounters two primary challenges: financial records that do not comply with the SAK EMKM and limited marketing strategies. This community engagement program aims to strengthen Raddina Chocolate’s role in the creative economy by enhancing the quality of its financial reporting and developing more innovative marketing approaches. The activities were implemented at the partner’s business site through a combination of lectures and hands-on practice. The PKM team delivered training on financial bookkeeping in accordance with SAK EMKM as well as the use of digital media for marketing purposes. Evaluation was conducted through discussions and interviews to assess participants’ comprehension and the overall effectiveness of the program. It is expected that this initiative will foster business growth, open new employment opportunities, and inspire the surrounding community to engage in the creative economy sector, ultimately contributing to regional economic development.
RECONSTRUCTION OF THE FINANCIAL REPORT OF THE NURUL IMAN TEGALBARU PALERAN MOSQUE BASED ON PSAK NO. 109 Septianingrum, Leny; Aspirandi, Rendy Mirwan; Nuha, Gardina Aulin
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 3 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i3.3822

Abstract

This study aims to reconstruct the financial statements of Masjid Nurul Iman, located in Paleran Village, Umbulsari District, Jember Regency, using the Statement of Financial Accounting Standards (PSAK) No. 109 on Zakat, Infaq, and Alms Accounting. As a non-profit religious institution, mosques have a moral and administrative obligation to present accountable, transparent, and standardized financial reports to enhance public trust. This research adopts a descriptive qualitative approach using documentation and interviews with mosque administrators. The results show that prior to the reconstruction, financial reporting was conducted manually and simply, without account classification or the preparation of comprehensive financial statements. After being reconstructed according to PSAK No. 109, the financial reports were systematically prepared, including the statement of financial position, activity report, fund changes report, and notes to the financial statements. This reconstruction positively influenced the administrators' awareness of the importance of professional and accountable financial management of religious funds. This study recommends that other mosques begin to implement applicable accounting standards to improve the effectiveness of mosque financial management.
Tax Understanding Factors, Equity Sensitivity and Love of the Money Attitudes On Taxpayer Perceptions Regarding Tax Evasion At KPP Pratama Jember Cahyandari, Adelia Aji; Nuha, Gardina Aulin; Zulkarnaeni, Ahmad Syahfrudin
West Science Accounting and Finance Vol. 2 No. 03 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i03.1137

Abstract

According to the 2020 State of Tax Justice report, it was stated that Indonesia's position in cases of tax evasion by corporate and individual taxpayers is ranked fourth in Asia after China, India and Japan. The large number of tax evasion cases currently occurring have given rise to various perceptions. These various perceptions are influenced by various factors, including understanding of taxation, equity sensitivity and love of the money attitudes. This research aims to determine the factors of understanding taxation, equity sensitivity, and love of the money attitudes towards taxpayers' perceptions regarding tax evasion at KPP Pratama Jember. This research uses a quantitative approach, with the aim of testing hypotheses. The population in this study are individual taxpayers registered at KPP Pratama Jember. Sampling used purposive sampling. The results of this research show that understanding taxation and love of the money attitudes influence taxpayers' perceptions regarding tax evasion, while equity sensitivity does not influence taxpayers' perceptions regarding tax evasion.
Analisis Dampak Reformasi Perpajakan terhadap Persepsi Wajib Pajak atas Pelayanan pada KPP Pratama Jember Fitriana, Aliyyah Desy; Nuha, Gardina Aulin; Martiana, Nina
Jurnal Akuntansi Dan Keuangan West Science Vol 4 No 01 (2025): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v4i01.1705

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh reformasi perpajakan terhadap persepsi wajib pajak mengenai kualitas pelayanan yang diterima. Reformasi perpajakan yang diterapkan di Indonesia diharapkan dapat meningkatkan efisiensi dan transparansi administrasi perpajakan, yang pada gilirannya mempengaruhi persepsi wajib pajak terhadap instansi perpajakan. Dengan menggunakan metode kuantitatif melalui survei terhadap wajib pajak di KPP Pratama Jember, penelitian ini mengidentifikasi faktor-faktor pelayanan yang diperoleh wajib pajak, seperti keandalan, empati, bukti fisik pelayanan, dan jaminan atas kebutuhan administratif yang memadai. Hasil penelitian menunjukkan bahwa reformasi perpajakan yang diikuti dengan perubahan nyata dalam pelayanan, termasuk peningkatan transparansi, kecepatan, dan kualitas interaksi antara petugas dan wajib pajak, memiliki pengaruh positif yang signifikan terhadap persepsi wajib pajak. Temuan ini juga mengindikasikan bahwa pelayanan yang lebih baik dapat meningkatkan tingkat kepatuhan wajib pajak dan mendukung keberhasilan reformasi perpajakan secara keseluruhan. Oleh karena itu, penelitian ini menyarankan agar pemerintah terus mengembangkan sistem pelayanan yang lebih responsif dan sesuai dengan kebutuhan wajib pajak guna memperkuat dampak reformasi perpajakan.
Pengaruh Rasio Keuangan Sebelum dan Sesudah Merger dan Akuisisi terhadap Kinerja Keuangan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Izzatika, Devi Nur; Kustono, Alwan Sri; Nuha, Gardina Aulin
ACE: Accounting Research Journal Vol 1 No 1 (2021): June
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.527 KB)

Abstract

ABSTRACT This study aims to analyze the effect of mergers and acquisitions on the financial performance of companies before and after mergers and acquisitions. The company's financial performance that listed on the Indonesia Stock Exchange (IDX) is measured by using financial ratios: Current Ratio (CR), Debt to Total Asset Ratio (DAR), Total Asset Turnover (TATO), Return on Total Assets (ROA), Net Profit Margin (NPM). The population in this research is companies listed on the Indonesia Stock Exchange (IDX) which conducted merger and acquisition activities in 2013-2015. The purposive sampling method was used to obtain 27 companies that do mergers and acquisitions. Hypothesis test use paired sample t-test for normal-distributed data and Wilcoxon signed ranks test for abnormally distributed data. The results of financial performance testing on 5 corporate financial ratios use paired sample t-test because the data obtained from the normality test data indicate that the data are normally distributed. Paired sample t-test results show differences in the CR, DAR, TATO before and after mergers and acquisitions. Meanwhile other financial ratios such as on Total Assets (ROA) and Net Profit Margin (NPM) do not show differences before and after mergers and acquisitions. Keywords: Mergers and Acquisitions, Financial Performance, Financial Ratio ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh merger dan akuisisi terhadap kinerja keuangan perusahaan sebelum dan sesudah merger dan akuisisi. Kinerja keuangan perusahaan yang diukur dalam perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) menggunakan rasio keuangan: Current Ratio (CR), Debt to Total Asset Ratio (DAR), Total Asset Turnover (TATO), Return on Total Asset (ROA), Net Profit Margin (NPM). Populasi dalam penelitian ini meliputi perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) yang melakukan aktivitas merger dan akuisisi pada tahun 2013-2015. Pengambilan sampel dalam penelitian menggunakan purposive, dengan data yang diperoleh sebanyak 27 perusahaan yang melakukan merger dan akuisisi. Uji hipotesis yang digunakan uji paired sample t-test untuk data berdistribusi normal dan uji wilcoxon signed ranks test untuk data berdistribusi tidak normal. Hasil pengujian kinerja keuangan pada 5 rasio keuangan perusahaan menggunakan uji paired sample t-test karena data yang diperoleh dari data uji normalitas menunjukkan data berdistribusi normal. Hasil uji paired sample t-test menunjukkan adanya perbedaan pada rasio keuangan current ratio, Debt to Total Asset Ratio, Total Asset Turnover sebelum dan sesudah merger dan akuisisi, sedangkan rasio keuangan lainnya tidak mengalami perbedaan sebelum dan sesudah merger dan akuisisi yaitu pada rasio keuangan Return on Total Asset (ROA) dan Net Profit Margin (NPM). Kata Kunci: Merger dan Akuisisi, Kinerja Keuangan, Rasio Keuangan
Co-Authors Alwan Sri Kustono Ari Sita Nastiti Aspirandi, Rendy Mirwan Cahyandari, Adelia Aji Fara, Salsabila Ferdyansah, Nico Fitriana, Aliyyah Desy Imamah, Fildza Jiharani Isnanda, Wheka Izzatika, Devi Nur Martiana, Nina Maulana, Anis Probowulan, Dyah Rahmawati, Intan Nur Ramadhana, Ramadhana RESTI UTAMI Septianingrum, Leny Susbiyani, Arik Umamy, Septy Umaroh, Dwi Dian Naefatul Yulinartati Yulinartati Yulinartati, Yulinartati Yulliarti, Norita Citra Zulkarnaeni, Ahmad Syahfrudin