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All Journal Buletin Penelitian Sosek JAE (Jurnal Akuntansi dan Ekonomi) Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam ABIDUMASY : Jurnal Pengabdian kepada Masyarakat JFAS : Journal of Finance and Accounting Studies JAS (Jurnal Akuntansi Syariah) Dinamis: Jurnal Pengabdian Kepada Masyarakat
Agustina, Rachma
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Veterinary Other

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PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PERUSAHAAN SUB SEKTOR PERKEBUNAN KELAPA SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 ; Agustina, Rachma
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 3 No 2 (2018): Desember
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

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Abstract

Depletion of Biological Assets: Treatment and Impact on Financial Statements Ardiana, Meta; Agustina, Rachma
Buletin Penelitian Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Haluoleo Vol 23, No 1 (2021)
Publisher : Department of Agribusiness Halu Oleo University Kendari Southeast Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.976 KB) | DOI: 10.37149/bpsosek.v23i1.15179

Abstract

This study aims to analyze the treatment of depletion or decrease in the value of biological assets and its impact on financial reports on Wibowo Farm farms in Blitar. Data collection techniques using literature study, observation, interviews, and documentation. I was checking the validity of the data through participation extension, observation persistence, and data triangulation. The result of the study was Wibowo Farm has acknowledged that there is depreciation or depletion of non-productive biological assets based on the productive value of these biological assets, if there is a death, the biological assets have also been recognized as depreciation but have not been presented in detail in the balance sheet financial statements, this is relevant to PSAK 69 which requires a calculation of impairment in the economic value of biological assets. For presentation in the financial statements of biological assets, it is reported in the balance sheet financial statements in detail on the biological assets produced. Wibowo Farm's livestock only recognizes the advantages and disadvantages when ignoring biological assets. This difference, of course, makes financial reports less reliable and relevant
Analisis Implementasi SAK ETAP Dan EMKM di UMKM Kawasan Religi PP Tebuireng Jombang Agustina, Rachma; Ardiana, Meta; Anah, Lik
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.25 KB) | DOI: 10.29407/jae.v5i2.13804

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh langsung latar belakang pendidikan, lama usaha, ukuran usaha, pemberian informasi dan sosialisasi, pelatihan dalam penerapan SAK ETAP dan SAK EMKM di UMKM wisata religi PP Tebuireng. Jenis penelitian kuantitatif dengan metode sampel jenuh, artinya semua populasi dijadikan sampel penelitian. Populasi penelitian yang langsung diambil sebagai sampel adalah 30 tempat usaha di wilayah wisat religi PP. Tebuireng, Kabupaten Jombang. Teknik analisis data dengan program SPSS menggunakan tes kualitas data, tes asumsi klasik dan pengujian hipotesis dalam bentuk Analisis Regresi Berganda. Hasil penelitian menunjukkan bahwa latar belakang pendidikan, ukuran usaha, pemberian informasi dan sosialisasi, pelatihan secara parsial tidak berpengaruh dalam penerapan SAK ETAP dan SAK EMKM di UMKM wisata religi PP Tebuireng. Variabel lama usaha yang secara parsial berpengaruh dalam penerapan SAK ETAP dan SAK EMKM di UMKM wisata religi PP Tebuireng. Secara simultan variabel latar belakang pendidikan, lama usaha, ukuran usaha, pemberian informasi dan sosialisasi, dan pelatihan tidak berpengaruh dalam penerapan SAK ETAP dan SAK EMKM di UMKM wisata religi PP Tebuireng.
Pengaruh Perputaran Piutang Terhadap Arus Kas Dan Profitabilitas Perusahaan Sawit Pada Tahun 2021-2022 Sari, Ajeng Kartika; Agustina, Rachma
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 3 (2024): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i3.7012

Abstract

This research aims to determine whether there is an influence of receivables turnover on the cash flow and profitability of palm oil companies listed on the IDX for the 2021-2022 period. The data collection technique used in this research was purposeful sampling and a sample size of 42 palm oil companies registered on the IDX for 2021-2022 was obtained. Data analysis used the SPSS version 25 software method. The results of this research show that: (1) Receivables turnover has no effect on cash flow. (2) Receivables turnover has no effect on profitability.
Analisis CSR Perusahaan Farmasi Tahun 2020 dan 2021 Asyayidah, Khoirunnisak Amalia; Agustina, Rachma
JFAS : Journal of Finance and Accounting Studies Vol. 6 No. 2 (2024): Juni
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v6i2.7485

Abstract

Social responsibility or also known as Corporate Social Responsibility (CSR) exists because of the need for a business entity to pay attention to the condition of the surrounding social environment. Business entities are not only concerned with achieving profit or profits but must also pay attention to social and environmental aspects as well. This study uses a qualitative approach research method. PT. Kimia Farma and PT. Kalbe Farma has been responsible for its social responsibility. Disclosure of social responsibility at PT. Kimia Farma disclosed in its sustainability report and annual report clearly the realization of the Corporate Social Responsibility budget that was made to fund Corporate Social Responsibility programs in contrast to PT. Kalbe Farma which only disclosed the amount of Corporate Social Responsibility funds. PT. Kimia Farma and PT. Kalbe Farma does not classify Corporate Social Responsibility expense accounts in detail in the income statement.
Optimalisasi Keterampilan Akuntansi untuk Meningkatkan Nilai Tambah Mahasiswa di Dunia Kerja Pertiwi, Dwi Ari; Agustina, Rachma; Ardiana, Meta; Rosyadi, M. Syam'un; Musfiroh, Anita; Widoyoningrum, Sri; Rodliyah, Iesyah
ABIDUMASY 2024: ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

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Abstract

The Merdeka Belajar Kampus Merdeka policy prepares students to participate in the global economy by encouraging them to learn about various topics outside of their area of competence (Ulum et al., 2023). From the analysis of the partner's situation, the problem faced by partners or the Sharia Economic Law Study Program, namely students of the Sharia Economic Law Study Program, Faculty of Islamic Religion, Hasyim Asy'ari University Tebuireng Jombang, is that the problem of students of the Sharia Economic Law study program is not getting accounting courses so that Students have no knowledge of accounting, whether basic accounting, service company accounting, and preparing financial reports, while one of the profiles of graduates from the Sharia Economic Law study program is to become an accountant, so training is very necessary to increase accounting knowledge. Keywords: Competitiveness, Accounting Skills
POJOK PAJAK: BAKTI RELAWAN PAJAK (RENJANI) UNTUK MASYARAKAT Agustina, Rachma; Pertiwi, Dwi Ari; Ardiana, Meta; Humaidi; Husna, Lia Safarotul; Srikalimah
ABIDUMASY Vol 6 No 01 (2025): ABIDUMASY : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/abidumasy.v6i01.8769

Abstract

The Tax Volunteer Program at Universitas Hasyim Asy’ari aims to increase tax awareness in the community through assistance with Annual Tax Return (SPT) filing. This initiative involves students as volunteers who undergo intensive training in taxation, including SPT filing procedures and the tax volunteer code of conduct. During the February–March 2025 period, the volunteers assisted approximately 800 taxpayers at various locations, in collaboration with the Jombang Primary Tax Office (KPP Pratama Jombang). Evaluation results indicate that the program ran successfully and made a significant contribution to supporting taxpayer compliance, with success measured by activity scores validated by the Directorate General of Taxes of the Republic of Indonesia. As a follow-up, a “Tax Goes to School” program is planned to instill tax awareness from an early age. This program not only supports the Directorate General of Taxes but also enriches students’ experience in community service in line with the Tri Dharma of Higher Education.
Corporate governance as a market signal in sharia stock pricing: evidence from Jakarta Islamic Index 70 Agustina, Rachma; Falikhatun, Falikhatun
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2401

Abstract

Purpose – This study aims to analyse the effect of corporate governance on sharia stock prices in the Jakarta Islamic Index 70 (JII 70), a benchmark index of the 70 most liquid sharia-compliant stocks on the Indonesia Stock Exchange (IDX). Method – The research investigates five governance mechanisms (CEO duality, executive turnover, independent auditor, institutional ownership, and executive compensation) with ROA and firm age as control variables. A quantitative approach uses panel data regression on 115 companies from 2019 to 2023. The Fixed Effects Model (FEM) was selected as the best model, and a robustness test with Tobin's Q confirmed the stability of the relationships. Findings – The findings reveal that CEO duality and independent auditor positively affect stock prices, while executive compensation has a negative effect. Executive turnover and institutional ownership show no significant impact. Implications – These results support signalling theory, indicating that good governance sends positive signals to investors, enhancing trust in sharia-compliant firms. Practically, this study aids sharia investors in evaluating governance mechanisms and assists regulators in enhancing market transparency.
Simulasi dan Pendampingan dalam Pengembangan Keterampilan Keuangan Mahasiswa Akuntansi Humaidi; Pertiwi, Dwi Ari; Agustina, Rachma; Ardiana, Meta; Sopingi, Imam
Dinamis: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): Januari-Juni 2025
Publisher : Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/dinamis.v5i1.9144

Abstract

Program Pengabdian kepada Masyarakat ini bertujuan membangun kesadaran dan keterampilan mahasiswa akuntansi dalam mengelola keuangan pribadi secara efektif. Kegiatan dilakukan melalui seminar literasi keuangan, pendampingan intensif, dan simulasi anggaran yang dirancang untuk mengintegrasikan teori dengan praktik nyata. Melibatkan mahasiswa semester pertengahan, program ini menekankan pendekatan partisipatif dan reflektif dalam pembelajaran kontekstual. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam merencanakan dan mengelola keuangan secara lebih bijak, serta perubahan positif dalam perilaku finansial sehari-hari. Kegiatan ini juga memperkuat implementasi kurikulum Merdeka Belajar, mendorong kemandirian, tanggung jawab, dan pengambilan keputusan keuangan yang sehat. Pengalaman ini memberikan kontribusi nyata dalam pengembangan karakter dan kompetensi mahasiswa di bidang manajemen keuangan pribadi.
Analisis Kinerja Keuangan Bank BTN dan Bank BNI Menggunakan Metode CAMEL dan RGEC Tahun 2020-2022 Faiza, Azifa Alfa; Agustina, Rachma
JFAS : Journal of Finance and Accounting Studies Vol. 7 No. 1 (2025): Februari
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v7i1.7033

Abstract

PT Bank Tabungan Negara (Persero) Tbk dan Bank Negara Indonesia (Persero) Tbk memiliki dua strategi bisnis yang beda, Bank BTN lebih fokus ke properti sedangkan PT Bank BNI lebih fokus ke UMKM dan koperasi. Penelitian ini bertujuan untuk menganalisis kinerja keuangan menggunakan metode CAMEL dan RGEC pada PT Bank Tabungan Negara (Persero) Tbk dan PT Bank Negara Indonesia (Persero) Tbk Tahun 2020-2022. Teknik pegumpulan data yang digunakan dalam penelitian ini menggunakan data sekunder yang diambil pada website BEI tahun 2020-2022. Hasil penelitian menunjukkan bahwa di PT Bank Tabungan Negara (Persero) rasio CAR, KAP, BOPO, NPL berada pada peringkat “Sangat Sehat”, Sedangkat untuk rasio NPM itu pada peringkat “Sehat”, dan rasio LDR dan ROA berada di Peringkat “Cukup Sehat”. Sedangkan untuk PT Bank Negara Indonesia (Persero) Tbk untuk rasio CAR, KAP, ROA, BOPO, NPL berada pada Peringkat “Sangat Sehat” dan untuk rasio NPL dan LDR berada pada Peringkat “Sehat”.
Co-Authors Aprilia, Firda Alfaini Ardiana, Meta Asyayidah, Khoirunnisak Amalia Dwi Ari Pertiwi Ervina, Deasy Faiza, Azifa Alfa Falikhatun Falikhatun, Falikhatun Humaidi Humaidi Humaidi Husna, Lia Safarotul Imam Sopingi Khusna, Lia Safarotul Laili, Choirun Nisful Lik Anah Maslakha, Siti Musfiroh, Anita Ningsih, Helis Safitri Purwanti Rodliyah, Iesyah Rosyadi, M. Syam'un Sari, Ajeng Kartika Srikalimah Widoyoningrum, Sri