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All Journal Buletin Penelitian Sosek Majalah Ekonomi Martabe : Jurnal Pengabdian Kepada Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam JASF (Journal of Accounting and Strategic Finance) Jurnal ABDINUS : Jurnal Pengabdian Nusantara JPKMI (Jurnal Pengabdian Kepada Masyarakat Indonesia) JFAS: Journal of Finance and Accounting Studies ABIDUMASY : Jurnal Pengabdian kepada Masyarakat Bima Abdi: Jurnal Pengabdian Masyarakat Behavioral Accounting Journal JFAS : Journal of Finance and Accounting Studies JER EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat JAS (Jurnal Akuntansi Syariah) Dinamis: Jurnal Pengabdian Kepada Masyarakat
Agustina, Rachma
Universitas Hasyim Asy'ari Tebuireng Jombang
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Faktor yang Berpengaruh Terhadap Jangka Waktu Penyelesaiaan Audit (Kajian Empiris pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Siti Fatimatuz Zahrotul Jannah; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 4 No. 3 (2022): Oktober
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v4i3.463

Abstract

Penelitian ini bertujuan untuk mengetahui Faktor-Faktor yang Berpengaruh Terhadap Jangka Waktu Penyelesaian Audit (Kajian Empiris Pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). Teknik sampel yang digunakan dalam penelitian ini menggunakan purposive sampling dan diperoleh jumlah sampel sebanyak 42 perusahaan Pertambangan Batubara yang Listing di BEI tahun 2017-2019. Hasil penelitian ini menunjukkan bahwa Ukuran Perusahaan, Debt to Equity Ratio (DER) dan Return on Asset (ROA) secara parsial tidak berpengaruh terhadap jangka waktu penyelesaiaan audit.  Kata kunci : Penyelesaiaan Audit; Ukuran Perusahaan; DER; ROA
Pengaruh Risk Perception dan Kualitas Informasi Akuntansi Terhadap Keputusan Investasi di Masa Pandemi (Studi pada Investor GI BEI FE UNHASY Tebuireng Jombang) Supriyatna Supriyatna; Rachma Agustina
Behavioral Accounting Journal Vol 5 No 2 (2022): Behavioral Accounting Journal
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i2.207

Abstract

This study aims to determine the Risk Perception and Quality of Accounting Information on Investment Decisions for Investors at the Investment Gallery of the Indonesia Stock Exchange, Faculty of Economics, Hasyim Asy'ari University, Tebuireng Jombang. The method used in this study is a quantitative research method. The population in this study were 34 respondents. The sampling technique is using a saturated sample technique that makes the entire population as a sample. The results of the study show that: (1) Risk perception of investors in the Indonesia Stock Exchange Investment Gallery, Faculty of Economics, Hasyim Asy'ari University, has no influence on investment decisions during the pandemic, (2) Quality of accounting information on investors in the Indonesia Stock Exchange Investment Gallery, Faculty of Economics, University Hasyim Asy'ari has an influence on investment decisions during the pandemic.
Peningkatan Earning Before Interest and Tax (EBIT) melalui Penerapan Green Accounting Meta Ardiana; Rachma Agustina; Dwi Ari Pertiwi; Deasy Ervina
Majalah Ekonomi Vol 27 No 2 (2022): Desember 2022
Publisher : .Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol27.no2.a6575

Abstract

This study aims to analyze the increase in eco efficiency with the application of green accounting. Data collection techniques using literature study, observation, interviews and documentation. Checking the validity of the data through extension of participation, persistence of observation, and triangulation of data. The results showed that Lumintu farm’s had implemented green accounting through the stages of identifying costs for handling the impact of negative externalities on production, the recognition stage, the measurement stage, the presentation stage through the income statement and the stage of disclosing the costs or costs incurred by the company for environmental management. The good environmental performance of the entity also has an impact on the positive response of consumers so that it can increase profits or EBIT..
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
PELATIHAN PENCATATAN KEUANGAN PADA UMKM DI DESA GEBANG BUNDER KECAMATAN PLANDAAN JOMBANG Dwi Ari Pertiwi; Rachma Agustina; Meta Ardiana; Deasy Ervina
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 8 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i8.2857-2863

Abstract

The purpose of community service from the Accounting Study Program Team of the Faculty of Economics, Hasyim Asy’ari University of Tebuireng, Jombang to UMKM in Gebang Bunder, Plandaan, Jombang is to provide solutions of problems which is faced by UMKM related to a lack of knowledge of financial records. The form of service is a training on recording of financial reports as to produce a financial report. The training was held by luring at the Gebang Bunder village hall. The material is about the financial recording which the form is an accounting cycles consists of identification and analysis of transactions, journals, ledgers, trial balances, adjusting journals, trial balances after adjusments, financial reports, closing journals, trial balances after closing and reversing journals. The results of the community service are expected that UMKM understand and can apply financial records correctly in their business.Keywords: Training, Financial Record, UMKM
Pengaruh Inflasi, Suku Bunga dan Pertumbuhan PDB Terhadap IHSG Moh Fathulloh; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 3 (2023): 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.v5i3.5247

Abstract

This study aims to determine the effect of inflation on the JCI, the effect of interest rates on the JCI, and the effect of GDP growth on the JCI. This research uses SPSS analysis test. In this study, the approach used is a quantitative approach. The sample selection method uses a non-probability sampling method. In this study, the data used are secondary data registered and published in the Central Statistics Agency, Bank Indonesia and the Indonesia Stock Exchange. The sample used in this study was saturated sampling where all the population was sampled as many as 32 data samples during the 2014-2021 period. The results showed that inflation and interest rates had no effect on the Composite Stock Price Index (JCI), while the Gross Domestic Product (GDP) had an effect on the Composite Stock Price Index (JCI).
Pengaruh Net Interest Margin, Loan to Deposit Ratio, dan Non-Performing Loan Terhadap Return On Asset (Studi pada Perbankan yang Listing di BEI) Adi Bagus Prakoso; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 3 (2023): 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.v5i3.5250

Abstract

A healthy bank or not can be measured from the level of profit. If the bank has a profit every year, the bank is still able to maintain its viability. Bank profits can be measured from the Return on assets. This study aims to determine the effect of Net interest margin, Loan to deposit ratio and Non-performing loan on Return on assets in banking companies listed on the IDX in 2019-2021. The sample technique used in this study uses purposive sampling and the number of samples is 54 banking companies listed on the IDX in 2019-2021. The data analysis technique used is the classical assumption test (autocorrelation test), multiple linear regression test, and hypothesis testing. The results of this study indicate that the net interest margin has an effect on return on assets. Loan to deposit ratio has no effect on return on assets. Non-performing loans have no effect on return on assets.
Pengaruh Rasio Likuiditas dan Rasio Solvabilitas terhadap Kebijakan Deviden (Studi pada Perusahaan Manufaktur Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2020) Ahmad Rusydan Amirulloh; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 1 (2023): 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.v5i1.5520

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio likuiditas dan rasio solvabilitas terhadap kebijakan deviden pada perusahaan manufaktur aneka industri yang terdaftar di BEI periode 2017-2020. Menggunakan metode kuantitatif dengan menggunakan data sekunder berupa laporan keuangan perusahaan manufaktur aneka industri yang terdaftar di BEI periode 2017-2020. Pengambilan sampel menggunakan purposive sample, sebanyak 32 perusahaan manufaktur aneka industri yang terdaftar di BEI periode 2017- 2020. Data diolah menggunakan SPSS dengan hasil penelitian menunjukan bahwa likuiditas dan solvabilitas, secara parsial masing-masing berpengaruh terhadap kebijakan deviden
Pengaruh Kinerja Perusahaan, Risiko Sistematis, Corporate Social Responsibility dengan Return Saham (Studi Empiris Perusahaan Sub Sektor Food and Beverage yang Terdaftar di BEI Tahun 2018-2020) Jasika Maulidia Sawitri; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 1 (2023): 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.v5i1.5524

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Kinerja Perusahaan, Risiko Sistematis, Corporate Social Responsibility Dengan Return Saham. Teknik sampel yang digunakan dalam penelitian ini menggunakan purposive sampling dan diperoleh jumlah sampel sebanyak 36 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sub Sektor food and beverage selama tahun 2018-2020. Analisis data menggunakan metode linier berganda. Hasil penelitian yang dilakukan oleh peneliti tentang pengaruh corporate social responsibility dengan return saham, dapat ditarik kesimpulan bahwasanya tidak terdapat pengaruh antara kinerja perusahaan dengan return saham, tidak ada hubungan antara risiko sistematis dengan return saham, tidak ada hubungan antara corporate social responcibility (CSR) dengan return saham
Faktor-Faktor yang Mempengaruhi Nilai Perusahaan (Studi pada Perusahaan Pertambangan Batubara Listing di BEI 2017-2020) Mohammad Galih Sidqi Muttaqi; Rachma Agustina
JFAS : Journal of Finance and Accounting Studies Vol. 4 No. 3 (2022): 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.v4i3.5564

Abstract

Tinggi rendahnya nilai perusahaan menunjukkan kemampuan manajemen dalam mengelola perusahaan. Semakin tinggi nilai perusahaan mencerminkan kesejahteraan para pemilik perusahaan. Selain itu, tingginya nilai perusahaan menunjukkan bahwa perusahaan tersebut mempunyai prospek yang baik. Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan deviden, kebijakan hutang dan profitabilitas terhadap nilai perusahaan. Penelitian ini menggunakan uji analisis SPSS. Metode pemilihan sampel menggunakan metode purposive sampling. Sampel yang digunakan dalam penelitian ini sebanyak 40 perusahaan pertambangan batubara yang terdaftar di BEI periode 2017-2020. Hasil penelitian menunjukkan bahwa, secara parsial kebijakan deviden dan kebijakan hutang tidak berpengaruh terhadap nilai perusahaan, sedangkan profitabilitas berpengaruh terhadap nilai perusahaan. Kemudian uji simultan menunjukkan bahwa secara bersama-sama kebijakan deviden (X1), kebijakan hutang (X2) dan profitabilitas (X3) berpengaruh terhadap nilai perusahaan
Co-Authors Abdul Latif Abdul Latif Abdul Latif Abdullah Musaddad Adi Bagus Prakoso Ahmad Nasihuddin Ahmad Rusydan Amirulloh Alviya Rahayu Alviya Rahayu Amirulloh, Ahmad Rusydan Aprilia, Firda Alfaini Ardiana, Meta Ari Pertiwi, Dwi Asyayidah, Khoirunnisak Amalia Deasy Ervina Deasy Ervina Deasy Ervina Deasy Ervina Dwi Ari Pertiwi Dwi Ari Pertiwi Ervina, Deasy Faiza, Azifa Alfa Falikhatun Falikhatun, Falikhatun Farihatus Sholihah Farihatus Sholihah Fathulloh, Moh Ferdinata, M. Hendra Fitrotul Hanifah Haryanti, Peni HELMA MEI LINA NURSAVYRA savyra Hidayati, Athi’ Humaidi Humaidi Humaidi Husna, Lia Safarotul Iftitaahul Mufarrihah Ika Rossi Agustin Imam Sopingi Jannah, Siti Fatimatuz Zahrotul Jasika Maulidia Sawitri Khofivah, Lailatul Khusna, Lia Safarotul Krisna Anggraini Laili, Choirun Nisful Lik Anah Maslakha, Siti Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Miftakhul Rohman Rohman Moh Fathulloh Moh. Fathulloh Mohammad Fadlan Ali Mohammad Galih Sidqi Muttaqi Mohammad Galih Sidqi Muttaqi Musfiroh, Anita Muttaqi, Mohammad Galih Sidqi Ningsih, Helis Safitri Purwanti Novia Nur Aini Nur Hikmah Pertiwi, Dwi Prakoso, Adi Bagus Putri, Clarisa Yulia Rahayu, Alviya Rizal Asrifin Rodliyah, Iesyah Rosyadi Rosyadi, M. Syam’un Rosyadi, M. Syam'un Sari, Ajeng Kartika Sawitri, Jasika Maulidia Sa’adah, Nihayatus Siti Fatimatuz Zahrotul Jannah Siti Fatimatuz Zahrotul Jannah Siti Ulfah Rochmawati Sofie Yunida Putri Sri Trisnaningsih Srikalimah Supriyatna Supriyatna Supriyatna Syirin Humairoh Widoyoningrum, Sri Zutiasari, Ika