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All Journal Jurnal Pendidikan Akuntansi (JPAK) JPM (Jurnal Pemberdayaan Masyarakat) DIJB (Diponegoro International Journal of Business) YUME : Journal of Management JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Journal of Community Service and Empowerment International Journal of Business, Law, and Education ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi dan Kewirausahaan Kreatif International Journal of Islamic Business and Management Review Jurnal Manajemen Bisnis Kewirausahaan IIJSE J-CEKI Brilliant International Journal of Management and Tourism
ANISAUL HASANAH
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Social Sciences Other

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ANALYSIS OF CREDIT SALES ACCOUNTING PROCEDURE FORWARDING COMPANY Pramitasari, Dini Ayu; Hasanah, Anisaul; Mufidah, Imtiyaz Farras
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.304

Abstract

This study aims to analyze and find out the accounting procedure for credit sales at PT. RTL EXPRESS. This research uses qualitative methods using a descriptive qualitative approach. The credit sales accounting information procedure at PT RTL EXPRESS is quite good. This is evidenced by the company has compiled an organizational structure in accordance with their respective duties and responsibilities, including sales functions, credit functions, warehouse functions, shipping functions, accounting and billing functions. Based on the results of the research conducted as already described, this study aims to determine the application of PT RTL EXPRESS credit sales accounting procedures, it can be concluded that accounting procedures at PT RTL EXPRESS have been running well where the company provides programs that can be used to facilitate operational activities. One of the companies in terms of credit sales. However, there are still things that are not right where there are dual functions, namely the sales function and the accounting function.
Sosialisasi Waspada dan Pencegahan HIV/AIDS Bagi Para Remaja Hasanah, Anisaul; Arieyanto, Muhammad; Putra Hananto, Rifqi Ardiaztama; Agustin, Widat; Diniyah, Hikmatud
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2025): ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v5i2.4350

Abstract

Pencegahan penyakit HIV/AIDS perlu dilakukan mengingat rentannya kelompok terhadap penularan virus HIV yang kemudian menjalar dan menyebar secara luas. Tujuan kegiatan pengabdian masyarakat ini yang pertama memfokuskan untuk meningkatkan pemahaman dan kesadaran para remaja dalam mencegah dan menanggulangi HIV/AIDS. Metode pengabdian terdiri dari 3 langkah, yaitu tahap persiapan dengan melihat urgensi kebutuhan masyarakat, kedua tahap pelaksanaan dengan memberikan materi HIV/AIDS, ketiga tahap monitoring dan evaluasi menekankan sejauh mana pengetahuan tersebut yang dapat di terima para remaja desa Tambakberas. Hasil pengabdian masyarakat sangat penting untuk dilakukan karena dengan adanya sosialisasi ini para remaja mempunyai pengetahuan, sikap, dan perilaku remaja sehingga tindakan selanjutnya bisa berhati-hati dan dapat mengantisipasi adanya HIV/AIDS. Namun di sisi lain mempunyai tantangan yang masih dihadapi termasuk kesulitan dalam mengubah perilaku yang sudah tertanam dan mengatasi stigma sosial terkait HIV/AIDS di kalangan remaja. Sehingga dapat di simpulkan bahwa pengabdian masyarakat ini memerlukan pendekatan secara holistik yang berkelanjutan dalam memperkuat program sosialisasi.
Evaluation of Internal Receivables Control at PT Merak Jaya Pramitasari, Dini Ayu; Rusdiyanto, Rusdiyanto; Ulum, Bustanul; Hasanah, Anisaul; Syafii, Mochammad
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.7559

Abstract

This study aims to review the receivables control and the management policy of unbilled receivables and the receivables management policy applied to precast concrete iron distributor companies. This research provides insight into best practices in receivables management. The method used is descriptive with a qualitative approach, where the selection of informants is carried out based on their knowledge related to relevant information in the context of the research. The main informant consists of financial staff who have direct experience in receivables control. The findings of the study show that the company has implemented quite good receivables control, as seen from the existence of systematic billing procedures to clients. However, the company does not have an adequate receivables management policy, the absence of clear credit standards and credit requirements are the main obstacles in minimizing the risk of non-collectible receivables. The implications of these findings emphasize the need for companies to formulate more comprehensive accounts receivable management policies to improve the efficiency and effectiveness of the collection process and reduce potential financial losses. The originality of this research lies in its focus on the precast concrete iron distribution sector in Indonesia, as well as an in-depth analysis of the specific challenges in receivables control practices in the construction sector.
Solvabilitas sebagai Cermin Nilai pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Fatimah, Siti; Anisaul Hasanah; Bustanul Ulum
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.10490

Abstract

This study investigates the effect of solvability on firm value in the property and real estate sector listed on the Indonesia Stock Exchange for the period 2019–2023. The research is grounded in agency theory and signaling theory, emphasizing the importance of financial risk management in influencing market perception. Using a quantitative associative approach with purposive sampling of 50 companies, solvability is measured by Debt to Equity Ratio (DER) and firm value by Tobin’s Q. The results indicate that solvability has a negative and insignificant effect on firm value, suggesting that high leverage may reduce investor confidence. The study highlights the need for prudent debt management to maintain financial stability and firm valuation.
Maskulinitas CEO dan Implikasinya Terhadap Praktik Konservatif Akuntansi di Era Transparansi Khamidah, Nur; Rusdiyanto, Rusdiyanto; Hasanah, Anisaul
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.10762

Abstract

Penelitian ini mengkaji pengaruh maskulinitas wajah CEO pria terhadap praktik konservatif akuntansi di era transparansi yang semakin berkembang. Di tengah peningkatan tuntutan keterbukaan informasi, penting bagi perusahaan untuk mengelola pelaporan keuangan dengan prinsip kehati-hatian. Tujuan penelitian ini adalah untuk mengidentifikasi bagaimana karakteristik fisik seorang CEO, khususnya tingkat maskulinitas wajahnya, dapat mempengaruhi kebijakan akuntansi yang diterapkan oleh perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2023. Data maskulinitas diukur menggunakan aplikasi ImageJ dan Stata, dan analisis data dilakukan dengan regresi panel menggunakan metode Pooled Least Square (PLS). Hasil penelitian menunjukkan bahwa semakin tinggi maskulinitas wajah CEO, semakin kecil kecenderungannya perusahaan untuk menerapkan konservatisme akuntansi. Sebaliknya, CEO dengan tingkat maskulinitas wajah rendah cenderung mendorong praktik akuntansi yang lebih konservatif. Temuan ini memberikan kontribusi penting dalam memahami bagaimana faktor psikologis dan fisik seorang CEO dapat mempengaruhi keputusan-keputusan strategis perusahaan, serta relevansinya dalam literatur teori agensi, konsistensi perilaku dan upper echelon.
The Role of HR in Advancing Sustainability and CSR Heri Siswantoro; Rachmad Ilham; Anisaul Hasanah
Brilliant International Journal Of Management And Tourism Vol. 5 No. 2 (2025): June : Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i2.4451

Abstract

Many organizations continue to struggle with superficial sustainability initiatives, weak accountability frameworks, and limited involvement of Human Resource Management (HRM) in strategic decision-making. These persistent issues hinder efforts to create meaningful and lasting change in corporate culture. The purpose of this article is to examine how HRM can drive the development of a sustainable and socially responsible organizational culture through structured, measurable, and values-driven practices. Drawing on recent conceptual and empirical insights from HRM, CSR, and ESG literature, the analysis highlights how initiatives such as embedding environmental metrics into performance appraisals, aligning ethical leadership development with corporate codes of conduct, institutionalizing inclusive hiring systems, and facilitating employee-led CSR engagement directly influence cultural transformation. These HR interventions promote employee trust, internal cohesion, and reputational legitimacy while anchoring sustainability as a lived organizational value. To maximize effectiveness, HR must be integrated into sustainability governance structures, equipped with analytics capabilities, and supported by leadership in implementing systemic change. Future research should investigate the long-term cultural impacts of digital HR tools, cross-sector differences in HR-ESG integration, and the role of hybrid work models in advancing equity and inclusion. Establishing a sustainable corporate culture depends not on symbolic policies but on intentional HR strategies that link people systems to environmental, ethical, and social outcomes.
The Effect of Profitability, Liquidity, and Company Size on Stock Prices Amellia Putri Setianingrum; Anisaul Hasanah; Firdaus Indrajaya Tuharea
Brilliant International Journal Of Management And Tourism Vol. 5 No. 2 (2025): June : Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v5i2.5279

Abstract

This study investigates the influence of profitability, liquidity, and company size on stock prices among technology companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research addresses the question of whether traditional financial indicators remain valid in explaining stock price variations in high growth and volatile sectors such as technology, particularly during the post-pandemic period. Using a purposive sampling method, the study selects 10 technology firms as the sample, with data obtained from annual financial statements and processed using SPSS version 26. Multiple linear regression is employed alongside classical assumption tests to assess both the partial and simultaneous effects of the variables. The results reveal that profitability, as measured by Return on Equity (ROE), has a significant and positive effect on stock prices, highlighting its reliability as a performance signal to investors. In contrast, liquidity and company size do not show a statistically significant positive influence, suggesting that these traditional metrics may be less effective in assessing stock performance in dynamic technology markets. The findings underscore the need for investors to prioritize profitability when evaluating technology stocks and prompt companies to strengthen their financial performance to enhance market valuation. This study contributes to the literature by offering empirical evidence specific to Indonesia’s digital economy and by providing practical implications for investment decision making in emerging markets.
Co-Authors A Maya Rupa Anjeli Adiba Fuad Syamlan Agustin, Widat Amellia Putri Setianingrum Andanawarih, Parasdya Pandhu Arieyanto, Muhammad Asri Ady, Deni Riani, Bustanul Ulum Bustanul Ulum Diniyah, Hikmatud Dwi Prameswari, Riski Farras Mufidah, Imtiyaz Firdaus Indrajaya Tuharea Heri Siswantoro Imtiyaz Farras Mufidah Lalu Yayan Ardiansyah Mila, Shofiatul Mufidah, Imtiyaz Farras Muhammad Halifatur Rahman Nur Khamidah Pramitasari S.Ant S.Ak M.Ak, Dini Ayu Putra Hananto, Rifqi Ardiaztama Rachmad Ilham Rusdiyanto Rusdiyanto, Rusdiyanto Siti Fatimah Slamet Abdul Muslikh Syafii, Mochammad Ulum, M Bustanul