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Pengaruh Komitmen Manajemen dan Kapasitas Sumber Daya Manusia Terhadap Transparansi Laporan Keuangan di Pt. Hilon Felt Cabang Mojokerto Amin, Muhammad Shodiqul; Supriadi, Supriadi; Isnaini, Nurdiana Fitri
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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This research aims to know the influence of the commitment of the management capacity of human resources to the implementation of the transparency of financial reporting in the PT. Hilon Felt Mojokerto. Type of this research is quantitative research. The population in this study are all employees of the PT. Hilon Felt Mojokerto. Samples were taken using the technique of sampling as much as 36 total respondents. Engineering data collection using the questionnaire by means of distributed to respondents. Technique of data analysis in research using multiple linear regression analysis. Hypothesis testing using simultaneous test (test F) and partial test (test t) hypothesis testing using simultaneous test (test F) and partial test (test t) using SPSS program version 23.0. Research results based on the validity of the Test showed that the entire instrument of research is said to be valid and reliability. Based on results of test of hypothesis shows that simultaneously obtained significant levels of test results F = 0.000 < 0.05 (level of significant) and partially independent variables data obtained (commitment human resource capacity management) has the value of the significance result < 0.05  so that can be expressed the independent variable by partially and simultaneous effect on the transparency of financial statements. Based on the value of beta coefficient indicates the variable capacity of most influential human resources significantly to transparency of the financial report with the greatest value i.e. 4.14

Efisiensi Biaya Dan Penjadwalan Proyek Rehabilitasi Puskesmas Rawat Inap Pesanggrahan, Kutorejo, Mojokerto Isnaini, Nurdiana Fitri
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Control is one of the functions of project management which aims to ensure that work can achieve its goals without many deviations. The relationship between direct costs and indirect costs to time has a tendency to be the opposite. If the project implementation time is accelerated it will result in an increase in direct costs but in the indirect costs there will be a decrease. The results of the analysis using the cost control method and the integrated schedule (earned value concept) for the implementation of the Pesanggrahan Inpatient Puskesmas Rehabilitation Project in Kutorejo Subdistrict, Mojokerto Regency on the project implementation performance in terms of cost shows that the implementation of the project has benefited, this is indicated by the CV indicator (cost variant ) has a positive value of Rp. 60,475,147 or the performance index value (CPI) = 1.07> 1. While the aspect of the project implementation schedule is experiencing delays as indicated by the SV indicator (schedule variance) is negative Rp. -102,477,511 Or SPI schedule performance index = 0.90 <1. Project performance when reporting is running well, profits will be obtained because the funds spent are still under the planned budget. A positive ETC value of Rp. 9,773,374 While from the aspect of schedule, the implementation experienced a slight delay from the specified schedule, it can be seen from the August EAS of 90 days, so that the September EAS was above 90 days.

ANALISIS DAMPAK FRAMING IKLAN TERHADAP PENGUNJUNG WARKOP ANGKRINGAN BERBASIS INTERNET (WIFI) DI KAB. MOJOKERTO) Hidayat, M. Syamsul; Isnaini, Nurdiana Fitri
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol 2 No 1 (2019): Februari 2019
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

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Dalam  penelitian ini  tujuannya adalah mengetahui dampak framing iklan yang disajikan oleh pemasar UMKM warkop angkringan pada setiap individu atau pengunjung dengan berbasis internet (wifi)), sedangkan target khusus adalah : untuk mengetahui dan menganalisis (1) apakah  framing iklan yang dibentuk oleh para pemasar (UMKM warkop angkringan) akan memberikan benefit bagi pengunjungnya. (2) apa keuntungan warkop angkringan berbasis internet (wifi) dan bagaimana cara mempertahankan loyalitas pengunjung  warkop angkringan berbasis internet, adanya informasi tersebut dapat digunakan untuk membenahi strategi pemasaran UMKM warkop angkringan berbasis internet (wifi) di Kab. Mojokerto.               Penelitian ini merupakan eksploratory research.yang bertujuan untuk mengetahui  dampak framing iklan yang dibentuk oleh para pemasar (UMKM warkop angkringan) 1)akan memberikan benefit Manfaat bagi pengunjung Warkop, (2) mengetahui manfaat  bagi UMKM warkop angkringan berbasis internet (wifi) dan apa strategiwarkop dalam mempertahankan loyalitas pengunjung. Warkop angkringan berbasis internet (wifi) di Kab. Mojokerto. Proses penelitian dilakukan secara terstruktur dan menggunakan sampel dalam jumlah yang kecil. Wawancara/interview dilakukan secara open ended agar diperoleh informasi yang lengkap dari para partisipan. Teknik analisis dilakukan secara diskriptif, sesuai dengan tahapan dan pengelompokan bentuk informasi yang sudah ditentukan. Hasil penelitian menunjukkan bahwa bahwabenefit bagi pengunjung warkop(konsumen) antara lain adalah a)Internet Gratis b). Istarahat/Santai c).Kumpul-Kumpul Dengan Rekan Kerja d). Menyelesaikan tugas Kantor.Sedangkan Keuntungan yang di peroleh oleh pemilik Warkop angkringan berbasis internet (Wifi) yaitu antara lain:((a).Usaha Warkop angkringan berbasis internet (Wifi) tidak memerlukan adanya ketrampilan yang tinggi yang memerlukan tingkat pendidikan formal ataupun yang sejenisnya,(b) Usaha Warkop angkringan berbasis internet (Wifi) juga tidak memerlukan adanya modal yang terlalu besar.Oleh kare usaha ini tergantung pada skala usaha.Dimana pada umumnya tempat usaha merupakan sewa.(c). Pendapatan yang di peroleh cukuplumayan,(d). Adanya tingkat resiko yang rendah yang di miliki oleh para pemilik Warkop Warkop angkringan berbasis internet (Wifi) merupakan alasan dan keuntungan yang di peroleh.Dimana menu  yang di perjualbelikan umunya adalah anaeka minuman serta makanan ringan.

Assistance for Marketing Communication Strategy to Increase Revenue Generating for Indonesian MSMEs Upcycle Project Ningsih, Masnia; Dyah, Atika Isnaining; Isnaini, Nurdiana Fitri

Publisher : LPPM Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/js.v7i1.5538

Upcycle Project Indonesia is a Micro, Small and Medium Enterprise (MSMEs) that focuses on jeans waste management to support environmental issues in Indonesia. Despite having creative ideas and interesting concepts, Upcycle Project Indonesia faces various challenges in its development process, namely problems with production quality and marketing management. The purpose of this mentoring activity is to strengthen Upcycle Project Indonesia's unique product, so that it can compete nationally and internationally. The activity method used is the Participatory Rural Appraisal approach with active community participation. Through this community service program, we succeeded in helping Upject to be more productive and expand its marketing reach by providing support in the form of production equipment to produce higher quality products, marketing communication strategy management assistance and also the application of technology in the form of a Businness Model Canvas map which has an impact on increasing revenue generation.

PENGARUH PAD, DAU, DBH DAN BELANJA MODAL TERHADAP PDRB DAN KEMISKINAN DI KABUPATEN JOMBANG Verlandes, Yuliasnita; Isnaini, Nurdiana Fitri; Nersiwad, Nersiwad; Purnomo, Agoes Hadi
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.136

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Revenue Sharing Fund (DBH), and capital expenditure on economic growth and poverty level in Jombang Regency during the 2014-2020 period. Using multiple linear regression analysis methods with secondary data from the Central Statistics Agency (BPS) and the Directorate General of Financial Balance (DJPK), this study found that simultaneously, the variables PAD, DAU, DBH, and capital expenditure did not have a significant effect on GDP and poverty levels. However, partially, PAD has been shown to have a significant positive influence on economic growth, while DAU, DBH, and capital expenditure do not show a significant influence. For poverty levels, the results show that no independent variables have a significant effect, although PAD, DBH, and capital expenditure tend to reduce poverty rates. This study suggests that the Jombang local government optimize PAD and the use of budgets for programs that have a direct impact on the community to increase economic growth and reduce poverty

Assistance for Marketing Communication Strategy to Increase Revenue Generating for Indonesian MSMEs Upcycle Project Ningsih, Masnia; Dyah, Atika Isnaining; Isnaini, Nurdiana Fitri
Jurnal Soeropati Vol 7 No 1: November 2024
Publisher : LPPM Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/js.v7i1.5538

Upcycle Project Indonesia is a Micro, Small and Medium Enterprise (MSMEs) that focuses on jeans waste management to support environmental issues in Indonesia. Despite having creative ideas and interesting concepts, Upcycle Project Indonesia faces various challenges in its development process, namely problems with production quality and marketing management. The purpose of this mentoring activity is to strengthen Upcycle Project Indonesia's unique product, so that it can compete nationally and internationally. The activity method used is the Participatory Rural Appraisal approach with active community participation. Through this community service program, we succeeded in helping Upject to be more productive and expand its marketing reach by providing support in the form of production equipment to produce higher quality products, marketing communication strategy management assistance and also the application of technology in the form of a Businness Model Canvas map which has an impact on increasing revenue generation.

Pengaruh DAR, ROA, dan TATO Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Cahyani, Aprilia Dwi; Setiono, Hari; Isnaini, Nurdiana Fitri
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.2052

Company value is a comprehensive picture of public perception and trust in the company's performance, which is reflected through the stock price in the capital market from the inception of the company to the company's future projections. This study aims to analyze the effect of Debt to Asset Ratio (DAR), Return on Asset (ROA), and Total Asset Turnover (TATO) on Firm Value with Firm Size as a Moderating Variable. The method in this study uses a quantitative approach with multiple linear regression analysis. The research sample consisted of 21 food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021-2024. The data used is secondary data and analyzed using IBM SPSS software. The results showed that Debt to Asset Ratio (DAR) has no effect on firm value. Conversely, Return on Asset (ROA), and Total Asset Turnover (TATO) have a significant effect on firm value. Company size is unable to moderate the relationship between Debt to Asset Ratio (DAR) and Total Asset Turnover (TATO) on firm value. Conversely, company size is able to moderate the relationship between Return on Asset (ROA) on firm value.

Pengaruh Ukuran Perusahaan, Leverage, Ukuran Dewan Komisaris Terhadap Pengungkapan CSR dengan Moderasi Profitabilitas Mukti, Lailatul Latifa; Bahri, Syaiful; Isnaini, Nurdiana Fitri
BISMA : Business and Management Journal Vol. 3 No. 1 (2025): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v3i1.2055

Corporate Social Responsibility (CSR) is a form of corporate responsibility that encompasses social, economic, and environmental aspects. CSR reporting is based on the Triple Bottom Line concept, which emphasizes that a company's operations should not only be profit-oriented but also have a positive impact on the environment and surrounding community. This study aims to analyze the influence of company size, leverage, and board of commissioners size on Corporate Social Responsibility (CSR) disclosure, as well as the moderating role of profitability in this relationship. The methods used in this study include multiple regression analysis with a t-test for testing the main hypothesis, as well as Moderated Regression Analysis (MRA) to test the influence of moderating variables. The research sample consists of 15 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The results of the study indicate that leverage and board of commissioners size significantly influence CSR disclosure, while company size does not influence CSR disclosure. Additionally, profitability can only moderate the relationship between leverage and CSR disclosure, but cannot moderate the relationship between company size or board of commissioners size and CSR disclosure.

Kemampuan Auditor Mendeteksi Kecurangan: Sebuah Analisa Faktor: Studi Kasus Pada KAP Tanzil di Surabaya Bunga Yulia, Monica; Setiono, Hari; Isnaini, Nurdiana Fitri
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 1 (2025): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i1.4352

The purpose of this study was to determine the partial significant effect of auditor experience, professional skepticism and auditor competence on the auditor's ability to detect fraud at the KAP Tanzil in Surabaya. This study includes quantitative research with primary data sources. The population of this research is 20 auditors who work at KAP Tanzil in the city of Surabaya, with the saturated sample method. The independent variable of this study is the auditor's experience (X1), professional skepticism (X2), competence (X3) and the dependent variable is the auditor's ability to detect fraud (Y). The research instrument is a questionnaire with Likert scale measurements which are processed using SmartPLS ver3. The results of this study are the auditor's experience variable resulting in a p-value of 0.012 and a t-statistic of 2.534. Then, professional skepticism resulted in a p-value of 0.028 and a t-statistic of 2.205. While the competence variable produces a p-value of 0.006 and a t-statistic of 2.744. Each dependent variable has a p-value (p < 0.05) and a t-statistic (t > 1.96) which means a significant alpha of 5% resulting in a positive effect on the independent variable. The conclusion is that the variables of auditor experience, professional skepticism and competence have a partial significant effect on the auditor's ability to detect fraud at the KAP Tanzil in Surabaya.

Analisis Kinerja Keuangan Perusahaan Makanan Cepat Saji dengan Pendekatan Rasio Likuiditas, Solvabilitas, dan Profitabilitas Mas’ud, Ibnu; Ainiyah, Nur; Isnaini, Nurdiana Fitri
BISMA : Business and Management Journal Vol. 3 No. 3 (2025): Bisma : Business and Management Journal
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/bisma.v3i3.2073

This This study aims to analyze the financial performance of PT Fast Food Indonesia Tbk during the 2021–2024 period using liquidity, solvency, and profitability ratio approaches. The research method employed is descriptive quantitative, with financial ratio analysis covering the Current Ratio (CR), Quick Ratio (QR), Cash Ratio, Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Interest Coverage Ratio (IC), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). The conclusion reveals that the company’s liquidity decreased, solvency remained at a high leverage level, and profitability improved towards the end of the period. These results indicate that although the company has improved operational efficiency and asset management, financial risk remains high due to reliance on debt-based financing. The study recommends strategies to strengthen liquidity, control leverage, maintain sustainable profitability, and implement comprehensive financial risk management to ensure long-term financial stability.

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