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All Journal Gorontalo Accounting Journal Jurnal Riset Akuntansi Aksioma Jurnal Abdimas Mandiri Jurnal Ilmiah Wahana Pendidikan Journal of Economic, Business and Engineering (JEBE) Trilogi Accounting & Business Research
Nurhanifah, Afifa
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Religion Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mechanical Engineering Social Sciences Other

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PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN KONSTRUKSI Nur Evrina Wahyuni; Wiliyanti, Rizke; Nurhanifah, Afifa
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

This study aims to analyze the effect of financial performance on stock prices through the components of Earnings per Share (EPS), Net Profit Margin (NPM), company size (SIZE), capital structure, and dividend policy. In this study, the data analysis used was multiple linear regression analysis with the classical assumption test previously performed as a condition for hypothesis testing. The samples used in this study are all construction sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period with 36 observational data. The technique used in selecting the sample is the purposive sampling technique. The results showed that Earnings per Share (EPS), company size (SIZE), and dividend policy partially had a significant positive effect on stock prices. While the Net Profit Margin (NPM) and capital structure partially have no significant effect on stock prices.
TINJAUAN KEPATUHAN PAJAK ATAS PENERAPAN E-BILLING DAN E-FILING WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA TEMANGGUNG Kurniawati, Dinda Safitri; Nurhanifah, Afifa
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1876

Abstract

This study aims to review the implementation of e-billing and e-filing, the level of compliance of Individual Taxpayers and SMEs, and the effect of the COVID-19 pandemic on the use of e-billing and e-filing. This research was conducted at KPP Pratama Temanggung for Individual Taxpayers periods 2018 - 2020. The results of the study can be concluded that KPP Pratama Temanggung has implemented the use of e-billing and e-filing, and the level of compliance seen from the period of submitting Annual Tax Returns in 2020 the number of Taxpayers who filed Tax Returns on time has decreased. The effect of the COVID-19 pandemic on tax payments in 2020 on the amount of tax revenue from MSME taxpayers has decreased. Meanwhile, the effect of the COVID-19 pandemic on the reporting of Annual Tax Returns does not affect e-filing reporting when viewed from the increase in the realization of the submission of Annual Tax Return reporting. However, when viewed from the level of compliance of the Annual Tax Return reporting period with e-filing, Taxpayers who submit Annual Tax Returns with e-filing on time have decreased.Keywords: E-billing, E-Filling, Tax Compliance
PENINGKATAN KETERAMPILAN PENGELOLAAN KEUANGAN RUMAH TANGGA MELALUI METODE KAKEIBO Ratnasari, Ina; Nurhanifah, Afifa; Tazliqoh, Agustifa Zea; Okabrian, Soni; Nurmillah, Siti Najwa; Shalsya, Nabilla
Jurnal Abdimas Mandiri Vol. 9 No. 1
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v9i1.5122

Abstract

Pengelolaan keuangan rumah tangga yang baik menjadi aspek penting dalam meningkatkan kesejahteraan keluarga, terutama bagi ibu rumah tangga yang memiliki peran ganda sebagai pendidik. Data dari Otoritas Jasa Keuangan (OJK) menunjukkan bahwa profesi guru menjadi salah satu kelompok yang paling rentan terhadap jeratan pinjaman online ilegal akibat rendahnya literasi keuangan, gaji yang terbatas, dan pengaruh gaya hidup. Untuk mengatasi permasalahan tersebut, program pengabdian masyarakat ini bertujuan meningkatkan keterampilan pengelolaan keuangan rumah tangga pada ibu-ibu rumah tangga khususnya yang berprofesi sebagai guru melalui penerapan metode Kakeibo di Desa Cimahi, Kecamatan Klari, Kabupaten Karawang. Metode Kakeibo menawarkan pendekatan pencatatan manual yang sistematis dan reflektif dalam mengelola pendapatan dan pengeluaran. Kegiatan ini dilaksanakan pada 10 Juli 2024 di Aula Desa Cimahi dengan melibatkan 30 peserta dari berbagai jenjang pendidikan, mulai dari PAUD hingga SMK. Pelatihan dimulai dengan pengenalan metode Kakeibo, langkah-langkah penerapannya, kategori pengeluaran, serta manfaatnya. Kegiatan PkM berhasil meningkatkan pemahaman ibu-ibu rumah tangga yang berprofesi sebagai guru di Desa Cimahi tentang pentingnya pencatatan keuangan sistematis menggunakan metode Kakeibo, sehingga mereka mampu menyusun anggaran rumah tangga lebih terstruktur dan mengurangi risiko terjerat pinjaman online ilegal. Dampak jangka panjangnya adalah peningkatan literasi keuangan, stabilitas ekonomi keluarga, serta kesejahteraan masyarakat desa melalui penerapan praktik pengelolaan keuangan yang lebih disiplin dan terencana.
Pengaruh Profitabilitas, Likuiditas, Solvabilitas Dan Sales Growth Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI) Aulia, Astrid Amarilis; Nurhanifah, Afifa
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 11.C (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

This study aims to examine the effect of profitability, liabilities, solvency and sales growth on firm value. Profitability using return on assets (ROA), liquidity using current ratio (CR), solvency using debt to asset ratio (DER), sales growth using sales growth calculation (SG) while firm value using price to book value (PBV). By using firm value as an independent variable, this study uses purposive sampling as a technique in sampling and multiple regression analysis as the analysis technique used. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2021 period, with a total research sample of 20 companies and 40 observation data. The results of the study were obtained from the four hypotheses, only 2 hypotheses were accepted, namely profitability and solvency had an effect on firm value. While liquidity and sales growth did not affect firm value.
DETERMINASI FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK Putri, Aishela; Nurhanifah, Afifa
Journal of Economic, Business and Engineering (JEBE) Vol 7 No 1 (2025): Oktober
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v7i1.9391

Abstract

Minimnya bukti empiris terkait dugaan agresivitas pajak pada sektor transportasi dan logistik yang memiliki karakteristik aset besar dan depresiasi tinggi menjadi dasar penelitian ini. Tujuan penelitian ini yaitu untuk menguji pengaruh profitabilitas, likuiditas, intensitas aset tetap, leverage, dan kepemilikan institusional terhadap agresivitas pajak. Variabel dependen diuji menggunakan regresi linear berganda dengan sampel perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2018–2022. Hasil penelitian menunjukkan bahwa profitabilitas dan kepemilikan institusional berpengaruh terhadap agresivitas pajak, sedangkan likuiditas, intensitas aset tetap, dan leverage tidak berpengaruh.
Green Accounting, Carbon Emission Disclosure, Sustainable Development: The Moderating Role of Environmental Management System Asyadiah, Nessa; Huda, Syamsul; Nurhanifah, Afifa
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3909

Abstract

This study examines the effect of Green Accounting and Carbon Emission Disclosure on Sustainable Development, with the Environmental Management System as a moderating variable, in infrastructure sector companies listed on the Indonesia Stock Exchange. The study uses secondary data and is analyzed using multiple linear regression. The results show that Green Accounting and Carbon Emission Disclosure have a positive effect on Sustainable Development. However, the Environmental Management System does not moderate the relationship between Green Accounting and Sustainable Development, nor between Carbon Emission Disclosure and Sustainable Development.
Co-Authors Agustifa Zea Tazliqoh Ali, Norli Asyadiah, Nessa Aulia, Astrid Amarilis Daud, Seri Ayu Masuri Md Ina Ratnasari, Ina Kurniawati, Dinda Safitri Nur Evrina Wahyuni Nurmillah, Siti Najwa Okabrian, Soni Putri, Aishela Rizke Wiliyanti Shalsya, Nabilla Syamsul Huda