Articles
PERANCANGAN PENERAPAN MANAJEMEN RISIKO
Qintharah, Yuha Nadhirah
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45
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DOI: 10.33558/jrak.v10i1.1645
Pedoman yang dipakai dalam penelitian ini untuk merancang manajemen risiko UMKM Saripakuan adalah standar ISO 31000:2009. UMKM Saripakuan adalah UMKM yang memiliki kegiatan utama di bidang produksi kue. UMKM Saripakuan memiliki banyak risiko yang muncul dikarenakan umur UMKM yang masih muda sehingga, dianggap UMKM ini memerlukan adanya rancangan manajemen risiko untuk meminimalisir risiko tersebut. Manajemen risiko dibuat agar level risiko risiko-risiko yang ada di UMKM Saripakuan dapat diturunkan ke level yang dapat diterima sehingga mereka dapat mencapai sasaran dengan optimal. Hasil penelitian ini menunjukkan bahwa UMKM Saripakuan memiliki 14 risiko dalam UMKM Saripakuan.
The Influence of Intellectual Capital and Audit Committee on Financial Performance of Banking Companies on IDX
Qintharah, Yuha Nadhirah;
Bagaskara, David Nando
International Humanities and Applied Science Journal VOLUME 4, ISSUE 2, 2021
Publisher : Universitas Mercu Buana
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The purpose of this study is to determine the influence of Intellectual Capital and the Audit Committee on the Company's performance in banks listed on the Indonesia Stock Exchange and how much influence the Intellectual Capital and the Audit Committee both partially and simultaneously have on the Company's performance in banks listed on the Indonesia Stock Exchange. The research method used in this study uses quantitative methods. Respondents in this study were banking sector companies listed on the IDX which published financial statements in a row for 3 years from 2017-2019 with a sample of 39 companies and the data collection method used Purposive Sampling, namely taking the necessary samples using the criteria specified. has been determined by the researcher. The results obtained from this study are Intellectual Capital and the Audit Committee have no effect on the Company's performance simultaneously or simultaneously and the results also show that individually the Intellectual Capital variable has no effect on the Company's Performance and the Audit Committee variable produces the same thing that there is no influence to the Company's Performance.
yuhanad, Pengaruh Kualitas Audit dan BOPO terhadap Profitbailitas
Rifan, Dinda Fali;
Qintharah, Yuha Nadhirah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45
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DOI: 10.33558/jrak.v12i2.2966
ABSTRACTThis study aims to determine and analyze the effect of Audit Quality and Operating Costs on Operating Income (BOPO) on profitability as measured by Return on Assets (ROA). The research method used is a quantitative approach, with the research population being Islamic Commercial Banks (BUS) in Indonesia and registered with Bank Indonesia for the period 2012-2018. The sample in this study were 6 Islamic Commercial Banks from a total of 14 Islamic Commercial Banks obtained using the purposive sampling method. The sample data was tested using descriptive analysis techniques, while the hypothesis testing was tested using multiple linear regression analysis. The results in this study indicate that the audit quality variable has a negative effect on profitability as measured by ROA and the BOPO variable also has a negative effect on profitability as measured by ROA. In addition, the variables of audit quality and BOPO together have an effect on ROA. Keywords: Audit Quality, BOPO, ROA, Islamic Commercial Bank
Composition of the Audit Committee Moderating the Whistleblowing, Corporate Governance System on Fraud
Qintharah, Yuha Nadhirah;
Utami, Fransisca Listyaningsih
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University
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DOI: 10.33258/birci.v5i4.7192
This study examines the effect of the whistleblowing system and good corporate governance with the audit committee as a moderating variable on fraud prevention. The population used in this study are state-owned companies listed on the Indonesia Stock Exchange for 2014-2020. The research sample was obtained by using the purposive sampling method. Analysis of the data used to use logistic regression. The number of samples used in this study was 126 for seven years of research. The results obtained show that there is an influence between whistleblowing on fraud, there is an influence between corporate governance on fraud, the composition of the audit committee is not able to moderate the relationship between whistleblowing and fraud, and also the relationship between corporate governance and fraud.
PENERAPAN APLIKASI MOBILE JKN DALAM UPAYA MENINGKATKAN AKSES PELAYANAN KESEHATAN MASYARAKAT DESA WIBAWAMULYA
Hafidz, Shohibul;
Siaga Pangestuti, Rinda;
Qintharah, Yuha Nadhirah
An-Nizam Vol 3 No 1 (2024): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi
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DOI: 10.33558/an-nizam.v3i1.9408
The application of information and communication technology is important in various sectors, including the health sector. The application of information and communication technology in the National Health Insurance (JKN) application in Indonesia has been used by BPJS Kesehatan. JKN aims to protect all Indonesian citizens with a compulsory health insurance system. The method of implementing community service is community education through JKN socialisation using presentations, discussions, and questions and answers. The results of community service on the socialisation of JKN mobile applications in an effort to facilitate access to health services for the Wibawamulya Village community provide benefits or impacts, namely knowledge about the functions and benefits of the JKN Mobile application, so that the community can get maximum health services. With this event, the village head pays more attention to his community to get health care facilities in Wibawamulya Village.
Pengaruh Green Accounting, Corporate Social Responsibility Dan Carbon Emission Disclosure Terhadap Nilai Perusahaan
Sakina, Ameylia Geulis;
Qintharah, Yuha Nadhirah;
Chairunnisa, Nurlaila Maysaroh;
Putra, Purnama;
Risa, Nurma
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024)
Publisher : Universitas Serang Raya
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DOI: 10.30656/jak.v11i2.8562
This study aims to determine the effect of Corporate Social Responsibility, Environmental Disclosure and Profitability on Firm Value.This study uses quantitative methods and the type of data used is secondary data in the form of company financial reports. The population used in this study are consumer non-cylicals sector companies in the food & beverage sub-sector listed on the Indonesia Stock Exchange for the period 2018-2022. The samples to be used in this study were selected based on purposive sampling method, so that a total of 105 samples were obtained from 21 companies in the consumer non-cylicals sector of the food & beverage sub-sector during the 2018-2022 period. The data in this study were processed using the SSPS (Statistical Product and Service Solution) version 23 program.The results of this study indicate that Corporate Social Responsibility has a negative and significant effect on Firm Value, Environmental Disclosure has a positive effect on Firm Value, Profitability with ROE proxy cannot moderate the relationship between Corporate Social Responsibility on Firm Value, Profitability with ROE proxy weakens the relationship between Environmental Disclosure on Firm Value.
Kecukupan Modal Memoderasi Efisiensi Operasional dan Diversifikasi Pendapatan terhadap Keberlanjutan Finansial
Qintharah, Yuha Nadhirah;
Murwaningsari, Etty
Akuntabilitas Vol 17, No 1 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)
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DOI: 10.15408/akt.v17i1.41221
Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi operasional dan diversifikasi pendapatan terhadap keberlanjutan finansial. Kecukupan modal memoderasi pengaruh efisinsei opersional dan diversifikasi pendapatan terhadap keberlanjutan finansial. Penelitian ini menggunakan pendekatan penelitian kuantitatif, populasi dalam penelitian ini adalah sektor keuangan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020 sampai dengan 2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan metode analisisnya menggunakan regresi linier berganda dengan menggunakan software SPSS. Hasil penelitian ini menunjukan efisiensi opersional berpengaruh negatif signifikan terhadap keberlanjutann finansial. Diversifikasi pendapatan berpengaruh positif signifikan terhadap keberlanjutan finansial. Kecukupan modal memperlemah pengaruh efisiensi operasional dan diversifikasi pendapatan terhadap keberlanjutan finansial.
PELATIHAN KEWIRAUSAHAAN UNTUK MENGEMBANGKAN UMKM DESA WIBAWAMULYA
Nurfaizi, Rizky;
Pangestuti, Rinda Siaga;
Qintharah, Yuha Nadhirah
An-Nizam Vol 3 No 2 (2024): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi
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DOI: 10.33558/an-nizam.v3i2.8711
Entrepreneurship training is training that can train participants in stages to have entrepreneurial and business competencies, train entrepreneurs and the business world, train entrepreneurs to be able to act in establishing a viable business by taking advantage of the opportunities that exist at a certain time. And in certain fields as well as developing human resources capable of creating jobs for themselves and others in accordance with development demands with the aim of creating motivation for participants so that they can improve quality and quantity. An entrepeneur has a role both internally, entrepreuner play a role in reducing the level of dependence on other people, increasing self-confidence and increasing the purchasing power of the perpetrator. Externally, an entrepreuner plays a role in providing job opportunities for job opportunities for seekers. By attacting the workforce through job opportunities provided by entrepreneurs, the national unemployment rate can be reduced. Training can also make Human Resources more critical, creative and have additional skills. Skills are an important component needed in various areas of life. These 21st century skills are life and career skills, learning and innovation skills, and media and information technology skills
EDUKASI PENCEGAHAN BULLYING DI SEKOLAH DASAR PADA SISWA SDN RIDOGALIH 03
Alivia, Siti;
Ekowati, Ekowati;
Qintharah, Yuha Nadhirah
An-Nizam Vol 3 No 2 (2024): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi
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DOI: 10.33558/an-nizam.v3i2.9079
This community service was carried out in Ridogalih Village, precisely at SDN Ridogalih 03 against the background of the importance of providing awareness from an early age so that children avoid bullying behavior. In implementing this program, the target of this activity is students. The methods used in this activity are education and interactive dialog. The purpose of this service is to determine the effectiveness of the educational program in reducing bullying cases, increasing awareness, and making schools more positive. The results of this activity show that the educational program has a positive impact, namely increasing student awareness of bullying. This activity can serve as an example for other schools in their efforts to prevent bullying and create a safer and more inclusive learning environment for the next generation. This enables schools to play an active role in protecting students from the negative impact of bullying and improving the overall quality of education.
PELATIHAN PEMBUATAN BUSINESS PLAN GUNA MEMBANGUN PELUANG BISNIS BAGI REMAJA DI DESA RIDOGALIH
Anhar, Siti Aulia;
Ekowati, Ekowati;
Qintharah, Yuha Nadhirah
An-Nizam Vol 3 No 2 (2024): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi
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DOI: 10.33558/an-nizam.v3i2.9175
A business plan is an important first step in developing a business because it contains basic guidelines for running a business, a summary of goals and details of how to achieve these goals. This KKN program aims to provide socialization on simple business plans to teenagers in Ridogalih Village, with a focus on economic problems in the area. The aim of this program is to provide a basic understanding of business concepts, inspire and guide teenagers in developing business ideas, and provide practical guidance in starting a simple business. Through this approach, it is hoped that it can increase business opportunities for teenagers in Ridogalih Village and make a positive contribution to local economic development and the welfare of the village community as a whole. The result of this activity show enthusiasm in planning and starting a business among teenangers in Ridogalih Village.