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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) 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 PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Buletin Penelitian Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Haluoleo JFAS : Journal of Finance and Accounting Studies JER EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Analisa: Jurnal Manajemen dan Akuntansi JAS (Jurnal Akuntansi Syariah) Dinamis: Jurnal Pengabdian Kepada Masyarakat Journal of Economic Studies
Agustina, Rachma
Universitas Hasyim Asy'ari Tebuireng Jombang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Veterinary Other

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Pengaruh Suku Bunga, Inflasi dan Likuiditas Terhadap Return Saham Hikmah, Nur; Agustina, Rachma
JFAS : Journal of Finance and Accounting Studies Vol. 8 No. 1 (2026): 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.v8i1.9378

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh suku bunga, inflasi dan likuiditas terhadap return saham subsektor kosmetik dan keperluan rumah tangga di BEI tahun 2019-2024. Jenis penelitian yang digunakan pada penelitian ini adalah penelitian kuantitatif. Objek penelitian ini adalah perusahaan kosmetik dan keperluan rumah tangga di BEI tahun 2019-2024. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu menggunakan data sekunder dan pengambilan sampling yang digunakan dalam penelitian ini adalah purposive sampling, sehingga diperoleh 6 perusahaan yang memenuhi kriteria. Analisis data mengguakan metode software SPSS 25. Hasil penelitian ini menunjukkan bahwa suku bunga dan likuiditas tidak berpengaruh terhadap return saham. Inflasi berpengaruh terhadap return saham.
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
The Increasing Business Eco-Efficiency and Competitive Advantage through the Application of Green Accounting Meta Ardiana; Rachma Agustina; Dwi Ari Pertiwi
Buletin Penelitian Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Haluoleo Vol. 25 No. 1 (2023)
Publisher : Department of Agribusiness, Halu Oleo University Jointly with Perhimpunan Ekonomi Pertanian Indonesia - Indonesian Society of Agricultural Economics (PERHEPI/ISAE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37149/bpsosek.v25i1.363

Abstract

The global ecological crisis caused by environmental damage due to the continuous exploitation of natural resources and the environment and not thinking about long-term sustainability is worsening and worrying. This is one of the driving aspects of the emergence of green accounting. The agro-industry sector is a sector that is vulnerable to environmental issues because it is closely related to the use of pesticides, concentrates, air quality pollution, use of fuel for its distribution, etc. This is what makes researchers interested in researching the Lumintu Farm Kediri Regency. This study examines how using green accounting increases eco-efficiency and competitive advantage. A comparison ratio of value added to environmental performance is used to analyze eco-efficiency. Data collection methods include literature study, observation, interviews, and documentation. The validity of the data is checked through the extension of participation, the persistence of words, and the triangulation of data. The findings demonstrated that Lumintu Farm had adopted green accounting through the stages of identifying costs for mitigating the impact of harmful externalities on production, recognition, measurement, presentation through the income statement, and disclosure of the costs or costs incurred by the company for environmental management. Eco-efficiency analysis with environmental performance and financial performance ratios shows positive results, 52%, an increase of 54%, and a rise of 2%. Implementing green accounting through a consistent allocation of environmental costs improves environmental performance and the entity’s profit. With this profit, business continuity will be better in increasing livestock growth.
Menggali Makna Akuntabilitas di Lembaga Sosial Pesantren: Studi Fenomenologis pada Lembaga Sosial Pesantren Tebuireng Humaidi; Dwi Ari Pertiwi; Rachma Agustina; Meta Ardiana
Journal of Economic Studies Vol. 1 No. 1 (2025)
Publisher : Riset Anak Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menggali makna akuntabilitas sebagaimana dipersepsikan dan dipraktikkan oleh para pengelola Lembaga Sosial Pesantren Tebuireng (LSPT). Menggunakan pendekatan kualitatif dengan metode fenomenologi interpretatif, penelitian ini berupaya memahami secara mendalam pengalaman subjektif para pelaku lembaga dalam menjalankan akuntabilitas, baik dalam aspek formal maupun nilai-nilai spiritual keislaman. Data diperoleh melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi terhadap delapan informan kunci yang dipilih secara purposive. Analisis data dilakukan melalui teknik tematik dengan tahapan coding manual, reduksi data, dan sintesis makna. Hasil penelitian mengungkap tiga tema utama: (1) akuntabilitas sebagai amanah spiritual yang berakar pada nilai-nilai keagamaan seperti shiddiq, amanah, dan mas’uliyyah; (2) praktik akuntabilitas relasional dan partisipatif yang dijalankan melalui media sosial, forum warga, dan komunikasi informal; serta (3) tantangan teknis dalam pelaporan yang disikapi dengan pendekatan adaptif berbasis nilai profetik. Temuan ini menunjukkan bahwa akuntabilitas di LSPT tidak semata-mata dimaknai sebagai pelaporan administratif, melainkan sebagai manifestasi tanggung jawab spiritual dan sosial yang terinternalisasi dalam budaya pesantren. Penelitian ini memperkuat wacana akuntabilitas profetik dan menunjukkan pentingnya integrasi antara nilai spiritual dan sistem pelaporan berbasis komunitas dalam tata kelola lembaga sosial Islam. Implikasi konseptual dan praktis dari temuan ini memberikan kontribusi terhadap pengembangan model akuntabilitas yang kontekstual dan berkeadilan dalam organisasi keagamaan.
Student Perceptions of Fraud and Whistleblowing Based on Gender: (Case Study on the Students of Faculty of Economics Universitas Hasyim Asy'ri Tebuireng Jombang) Rachma Agustina; Dwi Ari Pertiwi; Ika Zutiasari; Meta Ardiana
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.62

Abstract

When giant companies are involved in fraud that has an extremely detrimental effect on the economy, the fraud cases become scandalous. The giant company's fraud case was revealed, mostly because of the information within the company that was revealed by the company's employees, which is called whistleblowing. The purpose of this study is to prove the differences in students' perceptions of fraud and whistleblowing behavior based on gender factors. Research is conducted on students of the Faculty of Economics of Universitas Hasyim Asy'ari Tebuireng Jombang, who are in the third semester or above so that they already understand fraud and whistleblowing. This type of research is quantitative research based on empirical studies. The research sample was selected by using the technique of probability sampling with the category of simple random sampling. The hypothesis testing using multiple research paradigms with one dummy variable and two dependent variables so that it uses two simple dummy regression tests. The decision on the results of hypothesis testing uses two R Square determination coefficients to explain the relationship of each variable. The results of this study prove that there is no gender effect on the students' perception of fraud and whistleblowing.
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SUB SEKTOR MINYAK DAN GAS BUMI DI BEI TAHUN 2022-2024 Perdiansyah Perdiansyah; Rachma Agustina
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.1000

Abstract

Rasio keuangan yang digunakan dalam penelitian ini meliputi Current Ratio (CR), Quick Ratio (QR), Return on Equity (ROE), dan Net Profit Margin (NPM). Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh melalui situs resmi Bursa Efek Indonesia dan website perusahaan terkait. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh perusahaan yang memenuhi kriteria penelitian. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan aplikasi statistik. Hasil penelitian menunjukkan bahwa rasio keuangan memiliki pengaruh terhadap return saham baik secara parsial maupun simultan. Profitabilitas perusahaan menjadi salah satu faktor utama yang diperhatikan investor dalam menentukan keputusan investasi pada perusahaan subsektor minyak dan gas bumi.
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA INOVASI EMITEN JAKARTA ISLAMIC INDEX TAHUN 2021-2023 Riski Dwi Anggraini; Rachma Agustina
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.1027

Abstract

This study aims to analyze the effects of Human Capital Efficiency (HCE), Capital Employed Efficiency (CEE), Structural Capital Efficiency (SCE), and Relational Capital Efficiency (RCE) on innovation performance among issuers included in the Jakarta Islamic Index (JII) during the 2021–2023 period. This study employs an approach using data obtained from the reports and financial statements of the companies. The sampling technique used is purposive sampling, based on criteria requiring companies to be listed in the JII throughout the observation period and to provide the data necessary to measure the research variables. Data were analyzed using multiple linear regression with the assistance of SPSS 25. Hypothesis testing consisted of the t-test to examine the partial effect of each independent variable, the F-test to assess the simultaneous effect of the independent variables, and the coefficient of determination to evaluate the model’s ability to explain variations in innovation performance. The results indicate that HCE, CEE, and RCE have no significant effect on innovation performance. In contrast, SCE has a significant effect on innovation performance.
Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Industri Barang Kimia di BEI Tahun 2021-2024 Ani Nur Hidayatur Rosidah; Rachma Agustina
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 18 No. 2 (2026): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v18i2.1539

Abstract

Praktik manajemen laba dipengaruhi oleh berbagai kondisi eksternal di lingkungan perusahaan, seperti perbedaan regulasi, sistem hukum, dan tingkat perlindungan investor antar negara. Selain itu, para manajer mungkin tergoda untuk memalsukan keuntungan guna menyembunyikan kerugian atau kinerja ekonomi yang kurang memuaskan akibat keterbatasan keuangan selama masa krisis. Penelitian “ini menyelidiki dampak ukuran perusa­haan, rasio utang, dan profitabilitas terhadap manajemen laba perusahaan kimia yang terdaftar di IDX antara tahun 2021 dan 2024. Data sekunder digunakan untuk mendapatkan informasi.” Sampel, yang mencakup 29 bisnis dari tahun 2021 hingga 2024, dipilih menggunakan kriteria yang telah ditentukan. Terdapat 68 bisnis dalam sampel akhir. SPSS versi 27 digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa manajemen laba dipengaruhi oleh ukuran perusahaan, leverage, dan profitabilitas perusahaan kimia.
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 Ani Nur Hidayatur Rosidah 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 HELMA MEI LINA NURSAVYRA savyra Humaidi Humaidi Humaidi Humaidi Husna, Lia Safarotul 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 Perdiansyah Perdiansyah Pertiwi, Dwi Prakoso, Adi Bagus Putri, Clarisa Yulia Rahayu, Alviya Riski Dwi Anggraini 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