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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Muamalah JAE (Jurnal Akuntansi dan Ekonomi) Jusikom: Jurnal Sistem Informasi Ilmu Komputer Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN International Journal of Engagement and Empowerment (IJE2) Journal Evidence Of Law Postgraduate Management Journal International Journal of Economics, Management and Accounting Pasundan Community Service Development Jurnal Hukum Keluarga Islam
Napisah, Napisah
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Harga Saham dengan Kebijakan Deviden sebagai Variabel Pemoderasi Napisah, Napisah; Deia Soeparyono, Regina
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 3 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i3.21340

Abstract

The purpose of this study was to determine the effect of good corporate governance and financial performance on stock prices with dividend policy as a moderating variable. The method used in this research is associative quantitative. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a total of 45 companies and using sample criteria so that there are 17 companies. Data analysis in this study used descriptive statistical analysis, panel data regression model estimation, classic assumption test, hypothesis testing and MRA using eviews 10. The results of this study are directors, ROA, and DER have an effect on stock prices, but independent commissioners and EPS do not effect on stock prices. And the moderating variable for dividend policy cannot strengthen the relationship between directors, independent commissioners, DER and EPS, but only the relationship between ROA and stock prices which can be strengthened by dividend policy as a moderator
PENGARUH AUDIT REPORT LAG, PUBLICATION TIMELINE DAN AUDIT FEE TERHADAP KUALITAS AUDIT Safira, Indah; Napisah, Napisah
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9218

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji secara empiris pengaruh audit report lag, publication timeline, dan audit fee terhadap kualitas audit dengan studi empiris pada perusahaan indeks saham LQ45 yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Jenis dari penelitian ini adalah kualitatif yang bersifat asosiatif. Populasi pada penelitian ini menggunakan sebanyak 45 perusahaan. Untuk pengampilan sampelnya menggunakan metode purposive sampling dengan menentukan kriteria-kriteria tertentu terlebih dahulu. Setelah di tentukan kriterian pengambilan sampel, di dapatlah sampel dalam penelitian ini sebanyak 33 perusahaan yang digunakan sebagai sampel. Data dalam penelitian ini menggunakan data sekunder yang di ambil dari laporan tahunan perusahaan. Tahun pengamatan dalam penelitian ini selama 5 tahun, sehingga diperoleh data observasi dalam penelitian ini yaitu sejumlah 180 data. Teknik pengumpulan data dalam penelitian ini adalah dengan cara mencari informasi yang terkandung dalam laporan tahunan perusahaan yang terkait dengan variabel penelitian. Untuk teknik analis data dalam penelitian ini menggunakan teknik analisis regresi logistik karena salah satu variabelnya adalah dummy. Pengolahan data dalam penelitian ini menggunakan bantuan aplikasi eviews 13. Hasil dari penelitian ini secara simultan menunjukan bahwa audit report lag, publication timeline, dan audit fee berpengaruh terhadap kualitas audit. Sedangkan hasil penelitian secara parsial menunjukan bahwa audit report lag berpengaruh terhadap kualitas audit, publication timeline berpengaruh terhadap kualitas audit, dan audit fee tidak berpengaruh terhadap kualitas audit.
PENGARUH AUDIT REPORT LAG, KOMITE AUDIT DAN FINANCIAL DISTRESS TERHADAP OPINI AUDIT GOING CONCERN Khasanah, Uswatun; Napisah, Napisah
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9239

Abstract

This research was conducted with the aim of determining the influence of Audit Report Lag, Audit Committee, and Financial Distress on Going Concern Audit Opinions in transportation and logistics sub-sector service companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. This type of research is quantitative research using secondary data which can be accessed from old or personal websites of transportation sub-sector service companies listed on the Indonesia Stock Exchange (BEI). This research uses a purposive sampling method, namely by taking samples from the population based on certain criteria. The research sample is based on the criteria of 19 companies with a research period of 5 years. The data analysis method used in this research is a statistical method that uses a logistic regression equation. Data analysis began by processing the data with Microsoft Excel, then logistic regression testing was carried out using Eviews version 12 software. The results of this research show that Audit Report Lag has an effect on going concern audit opinion; The audit committee has no influence on going concern audit opinion; Financial Distress influences going concern audit opinion.
UTILIZATION OF AI TECHNOLOGY TO INCREASE PROFITS IN BUSINESS UNITS MANAGED BY DARUL ANWAR FOUNDATION BANTEN Napisah, Napisah; Sunarto, Ading; Putri, Aldila Rahma
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 3 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i3.185

Abstract

Digital technology plays a vital role in various aspects of human life in the era of digitalization. Electronic devices such as the Internet and phones have changed how we interact, learn, work, and do business. In the current era of computers and the Internet, there are many impacts on society, both positive and negative. Rapid development must be halted in today's technological era. (Amalia et al., 2023). Adaptability is crucial for any country, especially as we enter the 5.0 era or the Super Smart Society. In this concept, modern society is expected to rely on modern technology for daily needs the application of AI evidences this. Artificial Intelligence (AI), a subfield of computer science, enables computers to perform tasks similar to human intelligence (Jaya et al., 2018).  Artificial Intelligence (AI) is a technology that enables computers and machines to simulate human learning, understanding, problem-solving, decision-making, creativity, and autonomy. (IBM.com). AI can analyze large amounts of data quickly and accurately. AI can be used in sales to understand consumer behavior patterns, predict market trends, and optimize budget efficiency. For example, AI can help business units reach the right consumer segments so that the costs incurred in promotions do not exceed the planned budget. AI can also be used to perform several tasks in sales, such as answering customer questions using AI in the form of chatbots, which can improve operational efficiency and budget efficiency. Yayasan Darul Anwar Banten's business unit must still utilize AI technology to develop its business. Many factors, such as a lack of knowledge abouneed for moreicial intelligence, technical expertise, and access to the necessary resources for implementation, can cause this
DECISION SUPPORT SYSTEM IMPLEMENTATION IN DETERMINING STUDENTS TO RECEIVE BOS FUNDING USING THE WASPAS METHOD Napisah, Napisah; Muliono, Rizki; Khairina, Nurul; -, Muhathir
Jurnal Sistem Informasi dan Ilmu Komputer Vol. 7 No. 1 (2023): JUSIKOM: JURNAL SISTEM INFROMASI ILMU KOMPUTER
Publisher : Fakultas Teknologi dan Ilmu Komputer Universitas Prima Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jurnalsisteminformasidanilmukomputer.v7i1.4046

Abstract

Success in learning and learning activities at SMA Asy-Syafiiyah Medan, is not only influenced by teachers, but also by student aspects such as attendance, parental income, activity participation, achievement scores, and discipline. To obtain optimal results, the authors designed an application using the Weighted Aggregated Sum Product Assessment (WASPAS) method that can determine students who receive BOS funds. After calculating 5 times with predetermined criteria, Rizki Ridho Silalahi's final result was 0.9197. The system designed for receiving BOS Fund assistance at SMA Asy-Syafiiyah Medan has been tested by inputting criteria data and carrying out the calculation process using the WASPAS method.
TANTANGAN IMPLEMENTASI HUKUM KELUARGA DI INDIA: PENCATATAN PERNIKAHAN DAN PERLINDUNGAN HAK PEREMPUAN Napisah, Napisah; Huzaimah, Huzaimah
MAQASHIDUNA: JURNAL HUKUM KELUARGA ISLAM Vol 3, No 1 (2025): June 2025
Publisher : MAQASHIDUNA: JURNAL HUKUM KELUARGA ISLAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47732/maqashiduna.v3i1.716

Abstract

Abstract:The implementation of family law in India faces complex challenges due to legal pluralism and deep-rooted patriarchal social norms, especially in the Muslim community. Although formal laws such as the Prohibition of Child Marriage Act and the Special Marriage Act have regulated the age limit for marriage and the mechanism for registration, the practice of child marriage and unregistered marriages are still widespread. The purpose of this study is to determine how family law is implemented, how the practice of registering marriages takes place, and how the age limit for marriage is implemented in India, especially in the Muslim community. This study uses a juridical-normative approach with a qualitative descriptive-analytical method, through a literature study of Islamic legal sources and Indian legislation. The results of the study show three main findings: (1) the inconsistency between normative Islamic law and social practices in guaranteeing women's rights; (2) the weakness of the Muslim marriage registration system which has an impact on women's legal vulnerability; and (3) the gap between the regulation of the age limit for marriage and the practice of early marriage influenced by social and religious norms. This study emphasizes the importance of a holistic approach in family law reform in India.Keywords: Family Law, Muslims in India, Marriage Registration, Protection of Women's RightsAbstrak:Penerapan hukum keluarga di India menghadapi tantangan kompleks akibat pluralisme hukum dan norma sosial patriarkal yang mengakar, khususnya dalam komunitas Muslim. Meskipun hukum formal seperti Prohibition of Child Marriage Act dan Special Marriage Act telah mengatur batas usia perkawinan dan mekanisme pencatatan, praktik pernikahan anak dan tidak tercatatnya perkawinan masih marak terjadi. Tujuan penelitian ini adalah untuk mengetahui bagaimana hukum keluarga diterapkan, bagaimana praktik pencatatan perkawinan berlangsung, serta bagaimana batas usia perkawinan dijalankan di India, khususnya dalam komunitas Muslim. Penelitian ini menggunakan pendekatan yuridis-normatif dengan metode kualitatif deskriptif-analitis, melalui studi pustaka terhadap sumber hukum Islam dan peraturan perundang-undangan India. Hasil penelitian menunjukkan tiga temuan utama: (1) ketidaksesuaian antara hukum Islam normatif dan praktik sosial dalam menjamin hak-hak perempuan; (2) lemahnya sistem pencatatan perkawinan Muslim yang berdampak pada kerentanan hukum perempuan; dan (3) kesenjangan antara regulasi batas usia menikah dan praktik pernikahan dini yang dipengaruhi norma sosial dan keagamaan. Kajian ini menegaskan pentingnya pendekatan holistik dalam reformasi hukum keluarga di India.Kata Kunci: Hukum Keluarga, Muslim di India, Pencatatan Pernikahan, perlindungan Hak Perempuan.
The Influence of Corporate Value and Corporate Social Responsibility Disclosure on Risk Management with Good Corporate Governance as a Moderator Napisah, Napisah; Soeparyono, Regina Deia
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 1 (2025): June
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i1.300

Abstract

This study examines the influence of corporate value and corporate social responsibility (CSR) disclosure on enterprise risk management (ERM), with good corporate governance (GCG) as a moderating variable. Using associative quantitative methods, the research analyzed panel data from 15 energy sector companies listed on the Indonesia Stock Exchange between 2019 and 2023. The findings show that corporate value does not significantly affect risk management, while CSR disclosure has a positive and significant effect on ERM. Furthermore, GCG does not moderate the relationship between corporate value and ERM, but it significantly moderates the relationship between CSR disclosure and ERM. The results suggest that GCG enhances the company’s transparency and accountability, particularly in aligning CSR practices with effective risk mitigation. The study supports the agency theory perspective, emphasizing the role of information disclosure in minimizing asymmetries between management and stakeholders. Overall, the research highlights the strategic importance of CSR and governance quality in strengthening corporate risk management practices in Indonesian energy firms.
Telaah Makna Dharabah dalam QS. An-Nisa Ayat 34 bagi Istri Nusyuz: Perspektif Gender dan Hukum Islam Napisah, Napisah; Syahabudin
Journal Evidence Of Law Vol. 4 No. 2 (2025): Journal Evidence Of Law (Agustus)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i2.1492

Abstract

Penelitian ini bertujuan untuk mengkaji makna “dharabah” dalam QS. An-Nisa ayat 34 terhadap istri yang melakukan nusyuz dalam perspektif gender dan hukum Islam. Ayat ini telah menjadi salah satu teks yang paling banyak diperdebatkan karena pemahaman terhadap kata “pukullah” (wa-dhribuhunna) seringkali dimaknai secara harfiah dan berdampak pada pembenaran kekerasan dalam rumah tangga. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka (library research), serta pendekatan living Qur’an, gender, dan hukum Islam. Data primer berasal dari Al-Qur’an dan peraturan hukum nasional, sedangkan data sekunder diperoleh dari buku, jurnal, dan tafsir. Hasil penelitian menunjukkan bahwa terdapat variasi penafsiran terhadap kata dharabah, baik secara tekstual maupun kontekstual. Dalam perspektif gender, tafsir kontekstual lebih menekankan pada edukasi dan simbolik, bukan kekerasan fisik. Sementara itu, hukum Islam menekankan pada tahapan-tahapan penyelesaian konflik rumah tangga dengan tetap mengedepankan keadilan dan perlindungan terhadap perempuan. Penelitian ini menegaskan pentingnya reaktualisasi tafsir untuk mencegah kekerasan domestik.
IMPLEMENTASI DIGITAL MARKETING DALAM ERA SOCIETY 5.0 Jelanti, Desi; Nursita, Meta; Napisah, Napisah; Khuliqi, Khusnul; Pratomo, Nugroho Widhi
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 3 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i3.13517

Abstract

Digital marketing becomes a new prima donna in the business world is not without reason, digital marketing has some value more when compared to other promotional strategies. With the use of digital marketing manufacturers can market their products faster, easier, cheaper and also with a much wider reach because the virtual world seems to know no borders and time. Indonesia is "a sleeping Asian digital technology giant". The population of Indonesia which reaches 250 million people is a large market. Indonesian smartphone users are also growing rapidly. Emarketer digital marketing research institute estimates that in 2018 the number of active smartphone users in Indonesia is more than 100 million people. With such a large number, Indonesia will become the country with the fourth largest active smartphone users in the world after China, India, and America. UNPAM opened itself to conduct various cooperation with various parties in the framework of the development of science, institutions, technology and art in the framework of the implementation of Tri Dharma Higher Education, namely Education, Research and Devotion. UNPAM already has a network with various other institutions, namely the central government, provincial government, district government, business world, private sector and with the community. Boarding schools independent santri building institutions are one of the boarding schools that are quite unique, because usually boarding schools only focus on religious education only, but boarding schools independent santri institutions not only focus on religious education, but also education about entrepreneurship as a provision of santriwan and santriwati to make a living in the world.  Therefore, almost all managers and santriwan and santriwati in the peantren hut are entrepreneurs. The implementation of community service in the boarding school is expected to be able to help entrepreneurs to increase their sales through digital marketing strategies.
EDUKASI PENGETAHUAN PERPAJAKAN BAGI UMKM PADA PONDOK PESANTREN LEMBAGA BINA SANTRI MANDIRI Nursita, Meta; Khuluqi, Khusnul; Sanulika, Aris; Napisah, Napisah; Jelanti, Desi
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i1.17079

Abstract

Pesatnya UMKM di Indonesia memiliki peran penting dalam meningkatkan pendapatan masyarakat, penyerapan tenaga kerja serta meningkatkan perekonomian di Indonesia. Hal ini tidak menutup kemungkinan walaupun Indonesia masih menjadi bagian dari Pandeic Covid-19. Namun, dilihat dari sektor perpajakan, UMKM belum mencerminkan kontribusi yang besar bagi perekonomian Indonesia. Padahal pajak merupakan kontribusi kepada negara yang harus dilakukan baik oleh individu atau perorangan dan bagi yang memiliki usaha atau bisnis. Hal ini disebabkan rendahnya pemahaman tentang konsep dasar perpajakan, hak dan kewajiban perpajakan bagi UMKM, serta penggunaan aplikasi terkait kewajiban perpajakan UMKM. Dalam upaya meningkatkan jumlah wajib pajak UMKM agar dapat memberikan kontribusi di bidang perpajakan adalah dengan memberikan penyuluhan, sosialisasi dan edukasi yang meliputi konsep dasar perpajakan mengenai identitas kepemilikan wajib pajak yaitu Nomor Pokok Wajib Pajak (NPWP), penerapan proses sampai pada implementasi mengenai pendaftaran NPWP bagi para pelaku UMKM.
Co-Authors -, Muhathir Agustin, Nabbila Atika Atika Cahyo, Meichelle Kurniawan Deia Soeparyono, Regina Febrina Eka Berliana Fitria Ningrum, Ayu Fitriah, Dillah Handayani, Anggie Primastuti Huzaimah Huzaimah Jelanti, Desi Khuliqi, Khusnul Khuluqi, Khusnul Neneng Hasanah Nursita, Meta Nurul Khairina Oktaviani, Miralis Pratomo, Nugroho Widhi Putri, Aldila Rahma Rachniatun, Siti Rizki Muliono, Rizki Safira, Indah Sanulika, Aris Saputra, Andika Dwi Sembiring, Rinawati Soeparyono, Regina Deia sonia, tara Sunarto, Ading Syahabudin Tamaya, Eka Windha Widiyati, Dian Yazwardi Yazwardi, Yazwardi Yusuf, Imam M.