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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) International Journal of Entrepreneurship and Business Management SENMEA As-Syirkah: Islamic Economic & Financial Journal Jurnal Ekonomi, Sosial, dan Pendidikan
Nurmilah, Risma
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Veterinary Other

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Analisis Penerapan Dana Bantuan Operasional Sekolah (BOS) dan Dana Penunjang Pendidikan (DPP) dalam Upaya Meningkatkan Kinerja Keuangan Sekolah Siddiq, Alwi Rofiudin; Nurmilah, Risma; Himawan, Irfan Sophan
As-Syirkah: Islamic Economic & Financial Journal Vol. 3 No. 4 (2024): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/svqwtj29

Abstract

This study aims to analyze the application of the School Operational Assistance Fund (BOS) and the Education Support Fund (DPP) in an effort to improve school financial performance. This research focuses on the period 2019 to 2024 with the place used as the object of research is SD Negeri Pasirmunding Kabupaten Sukabumi, for the research method used in this research is descriptive qualitative research method with a case study approach by means of data obtained through interviews, observations, and document analysis related to the management of BOS and DPP funds at the school. The results showed that the management of BOS and DPP funds at the school had been carried out in accordance with the technical guidelines stipulated by the Permendikbud although there were several indicators that had not been met, especially in the summarization stage, and the reporting stage, namely the stage of making balance sheets, balances, journals, adjusting journals, preparing working papers, closing journals, making balance sheets after closing and making public journal paragraphs. As for the reporting stage that has not been achieved, namely the preparation of a surplus or deficit report, cash flow statement, balance sheet and financial statement notes, even though all of this is useful in knowing the fraud that occurs and is useful in decision making. Determining the right allocation of funds and efficient use of funds contributes greatly to improving school financial performance. In addition, transparent and accountable fund management also increases public and stakeholder trust in school financial management. However, the study also identified some challenges, such as limited human resources in fund management and the need to improve the capacity of financial managers in schools. The study concludes that the effective implementation of BOS and DPP funds is crucial to improving school financial performance but further efforts are needed to overcome the challenges to optimize fund management.
PENGARUH PENJUALAN TERHADAP LABA KOTOR (Studi Kasus Pada Home Industry Kopi Karuhun) Imaniar, Niar; Indrawan , Andri; Nurmilah, Risma
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Penjualan terhadap Laba Kotor. Variabel yang digunakan dalam penelitian ini Penjualan dan Laba Kotor. Penelitian ini dilakukan dengan menggunakan metode kuantitatif dengan pendekatan asosiatif. Populasi dan sampel dalam penelitian ini adalah laporan laba rugi bulanan pada Home Industry Kopi Karuhun. Dalam penelitian ini pengambilan sampel dengan teknik purposive sampling. Teknik pengumpulan data yang digunakan adalah data sekunder. Teknik analisis data yang digunakan adalah uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Hasil penelitian menunjukkan : variabel bebas yaitu penjualan dan variabel terikat yaitu laba kotor. Hasil penelitian uji hipotesis parsial (uji t) sebesar 2,716 > 2,032 dan tingkat signifikan ( 0,010 < 0,05 ), maka Ho ditolak dan Ha diterima artinya penjualan berpengaruh positif terhadap laba kotor secara parsial pada Home Industry Kopi Karuhun. Maka dapat disimpulkan bahwa penjualan berpengaruh terhadap laba kotor. Penjualan berpengaruh sebesar 17,8% terhadap laba kotor dan sisanya 82,2% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini oleh penulis.
Pengaruh Kualitas Laba dan Tingkat Efisiensi Operasional Terhadap Kinerja Keuangan Perusahaan Perbankan Difqi, Difqi; Kartini, Tina; Nurmilah, Risma
Bageur: Jurnal Ekonomi, Sosial, dan Pendidikan Vol. 1 No. 2 (2025): Oktober
Publisher : PT Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/bageur.v1i2.441

Abstract

This study aims to analyze the effect of earnings quality and operational efficiency on the financial performance of conventional banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The research population consists of 58 conventional banks, with a sample of 15 banks selected using purposive sampling based on the availability of complete financial reports and consistent listing on the IDX. The observation period covers three years, resulting in 45 observations. Earnings quality is measured by earnings persistence, earnings predictability, and the ratio of operating cash flow to net income. Operational efficiency is measured using the BOPO ratio, while financial performance is proxied by Return on Assets (ROA). Data analysis was conducted using a quantitative approach indicate that earnings quality has a significant positive effect on financial performance, operational efficiency has a significant negative effect on financial performance, and simultaneously both variables significantly influence the financial performance of conventional performance of conventional banks. These findings highlight the importance of improving earnings quality and operational efficiency as strategies to maintain profitability and competitiveness in Indonesia’s conventional banking sector.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Syabania, Aliza; Nurmilah, Risma
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 3 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i3.1689

Abstract

The purpose of this study is to determine how much influence corporate social responsibility and intellectual capital have on financial performance. Data collection techniques in this study using secondary data collection data. Data analysis techniques in this study used descriptive statistics, t test and f test. The results of this study indicate that partially corporate social responsibility has no effect on financial performance with a t-test result of 0.243 with a significance of 0.810, the variable intellectual capital has an effect on financial performance with a t-test result of 3.082 with a significance of 0.004. Corporate social responsibility and intellectual capital simultaneously affect financial performance with an f test result of 5.733 with a significance value of 0.007. Based on the results of partial analysis, the CSR variable on financial performance with the result that it has no effect on financial performance but CSR must still be disclosed and distributed to maintain environmental stability, as well as to maintain conduciveness by the company. An increase in this category is expected to have an impact on stakeholder trust which will affect the financial performance of the company. It is also expected to maximize intellectual capital so that it can improve the company's financial performance. owned by its employees, fulfills the company's routine processes and structures that support employee efforts to produce optimal intellectual performance and maintain harmonious relationships with partners, both reliable and quality suppliers, the government and with local communities. The higher the ROA value, the more efficiently the company uses its assets in increasing its profits.
Co-Authors Ade Sudarma Alfatihah, Muhamad Dani Alif Alhidayatullah Andrawan, Vikri Difqi, Difqi Hanifah, Neli Hendra Tanjung Imaniar, Niar Indrawan , Andri Irfan Sophan Himawan Lestari, Syahnaz Haq Murni Mirawati Nurazizah, Rida Nurwijayanti Siddiq, Alwi Rofiudin Syabania, Aliza Tina Kartini Wiguna, Tri Shakti