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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi JURNAL MANAJEMEN BISNIS Journal of Enterprise and Development (JED) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Abdimas Musi Charitas Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Gici Jurnal Keuangan dan Bisnis Jurnal Lentera Pengabdian Journal of Business Management and Economic Development Jurnal Pelita Pengabdian
Nurjanah, Rina
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Tax Avoidance in Relationship on Capital Intensity, Growth Opportunities, Financial Distress and Accounting Conservatism Yahya, Adibah; Asiah, Neng; Nurjanah, Rina
Journal of Business Management and Economic Development Том 1 № 02 (2023): May 2023
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v1i02.56

Abstract

Tax avoidance is an act of legal tax avoidance, but in this case the state suffers losses from this action. There are several factors that affect tax avoidance including capital intensity, growth opportunities, financial distress, and accounting conservatism. This type of research uses quantitative research with company objects that are members of the Jakarta Islamic Index 70. Data sources use secondary data listed in the company's financial reports for the 2018-2021 period. A total of 105 research data were tested using the SPSS version 25 application. The test results showed that only capital intensity had a negative and significant effect on tax avoidance, while other variables had no effect on tax avoidance. The test results show that tax avoidance tends to be influenced by factors that affect cost reduction.
Bimbingan Teknis Pembuatan Proposal Kredit Dan Laporan Keuangan Umkm Beken Kabupaten Bekasi Yahya, Adibah; Wulandari, Siska; Nurjanah, Rina; Teguh Nugroho, Arief
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 2 No 2 (2022)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v2i2.1202

Abstract

Technical guidance activities for credit proposals and financial reports are carried out to increase the entrepreneurial skills of business actors, especially MSMEs (Micro, Small and Medium Enterprises). This activity refers to follow-up activities for the establishment of well-known MSMEs (Bekasi Keren/Bekasi Regency). Bimtek activities are one way to increase the ability of MSMEs to increase their potential and become superior MSMEs, not only from the products produced but from the literacy/knowledge they possess. This activity was carried out in collaboration with the MSMEs, and Cooperative Service as well as LPPM Pelita Bangsa University. The implementation time will be 11-14 October 2021 at the Java Palace Hotel Jababeka. The participants of the activity amounted to 200 (two hundred) MSMEs participants. The material presented is in the form of a credit application proposal and the preparation of financial reports. The output of technical guidance is in the form of an assessment on the post-test which is carried out after the training is held. For credit application proposal materials and financial reports, 106 respondents filled out the post-test link with a score of 60-100 as many as 91% or 91 participants, while 9% got a score of 0-50 or as many as 9 people. It can be concluded that the level of understanding of the material is very well received by the participants of the technical guidance.
Laporan Keuangan Sebagai Penunjang Kinerja Forum UMKM Cikarang Pusat Nurjanah, Rina; Ilham, Muhammad Mardi Putra; Putri, Citra Anisa Tika; Ramdani, Cecep
Jurnal Pelita Pengabdian Vol. 1 No. 2 (2023): July
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v1i2.2427

Abstract

The objective of this community service initiative is to support Micro, Small, and Medium Enterprises (MSMEs) affiliated with the MSME Forum in Central Cikarang District, Bekasi Regency. The forum encompasses a variety of businesses, such as culinary, handicrafts, fashion, and more. While some MSMEs have succeeded in growing their enterprises, many are still in the early stages. Due to limited knowledge and resources, these businesses have not been able to produce financial reports. Additionally, they lack an understanding of the importance of the information derived from financial reporting. Therefore, this community service project aims to address these issues by assisting in developing simple financial reports. These reports will serve as valuable tools for assessing business continuity, measuring success, making informed decisions regarding expansion, raising funds, and other strategic choices. The mentoring approach will be employed to guide and actively engage with MSMEs in the process of creating these straightforward financial reports for Central Cikarang MSME actors. The outcomes of the initiative revealed that participants gained an understanding of the components of financial reports through the training. However, they still require further support in comprehending the actual process of preparing these reports. Consequently, the project will be continued with the ultimate goal of enabling participants to independently generate financial reports.
Pendampingan Peramalan Penjualan Produk pada Usaha Mikro Cemilan Cepuluh Kampung Karang Kandal Nurjanah, Rina; Andriyani, Meli; Nurastuti, Preatmi; el Muiz, Najmi Tsania; Rukoyah, Siti
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.14546

Abstract

Penjualan merupakan salah satu hal yang penting dalam kegiatan operasional suatu usaha. Perkembangan usaha dapat dilihat dari hasil penjualan yang dilakukan, oleh karenanya penjualan menjadi hal yang dibutuhkan dalam keberlanjutan usaha terutama pada usaha mikro. Agar dapat meningkatkan penjualan, tentunya suatu usaha perlu melakukan perencanaan bisnis. Perencanaan bisnis meliputi perencanaan keuangan, sumber daya manusia, serta pemasaran. Dalam peningkatan penjualan dibutuhkan perencanaan dengan mengetahui perkiraan penjualan di masa depan. Penyusunan forecast penjualan pada mitra diharapkan dapat meningkatkan kemampuan mitra dalam berfikir logis dan analitis untuk dapat mempertahankan usahanya. Tujuannya agar forecast penjualan yang dibuat dapat membantu mitra dalam mengelola persediaan serta dapat menentukan pemasok dan pembiayaan, yang pada akhirnya mitra dapat mengambil keputusan strategis. Hasil kegiatan menunjukkan peningkatan pada pemahaman mitra atas perhitungan peramalan penjualan, dibuktikan dengan hasil peramalan penjualan yang disusun oleh mitra secara mandiri. Kegiatan pendampingan diharapkan dapat dilanjutkan pada materi lainnya yang mendorong peningkatan kompetensi mitra.
Financial Attitude as a Mediating Variable for Financial Inclusion and Financial Literacy on The Financial Performance of MSMEs Yahya, Adibah; Saputera, Denny; Hidayat, Taufik; Nurjanah, Rina
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.12685

Abstract

This study aims to examine financial inclusion, financial literacy and financial attitudes towards the financial performance of MSMEs. Problems faced by MSMEs regarding financial management.  Factors that affect the financial performance of MSMEs include financial inclusion knowledge, financial literacy, and financial attitudes. The population of this research is MSMEs in Bekasi Regency. The research sample used a non-probability sampling method, namely quota sampling. Data processing techniques using PLS. The results showed that directly, financial inclusion and financial literacy had a significant positive effect on financial performance. However, financial attitudes have no effect on financial performance, besides that financial attitudes cannot mediate the effect of financial inclusion and financial literacy on financial performance. Financial literacy on financial performance.DOI: https://doi.org/10.26905/afr.v7i2.12685
Building the "Golden Generation": Understanding the Drivers of Investment Behavior in Gen Z and Millennial Women Apriani, Erna; Widiastuti; Hartati, Nani; Nurjanah, Rina; Latif, Abdul
Journal of Enterprise and Development (JED) Vol. 7 No. 1 (2025): January - April
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v7i1.12662

Abstract

Purpose: This study aims to analyze the influence of financial knowledge and personality traits on the investment behavior of Gen Z and Millennial women with education level serving as a mediating variable.Method: The research employs Structural Equation Modeling (SEM) using SmartPLS software. The study sample includes Gen Z and Millennial women in Bekasi Regency. A purposive sampling technique was used, combining online and direct questionnaire distribution methods as well as interviews. A total of 100 respondents were selected for the study.Result: The findings indicate that financial knowledge does not directly impact investment behavior or education level. However, personality traits significantly influence both investment behavior and education level. Additionally, education level significantly affects investment behavior. While education level does not mediate the relationship between financial knowledge and investment behavior, it does mediate the relationship between personality traits and investment behavior.Practical Implications for Economic Growth and Development: This research underscores the importance of financial knowledge for Gen Z and Millennial women, particularly as Gen Z is poised to become the "golden generation" by 2045. By fostering sound financial management practices through financial knowledge and personality traits, individuals can effectively convert income into long-term assets through various investment instruments. This, in turn, contributes to sustainable economic development and growth.
Company Size and Price-Earnings Ratio as A Signal in Influencing Firm Value Moderated by Investment Decisions Nurjanah, Rina; Yahya, Adibah; Wulandari, Anna
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 9 No. 02 (2024): JESPB Edisi Oktober 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v9i02.1922

Abstract

This study aims to examine the impact of firm size and price-earnings ratio on firm value, with investment decisions as a moderating variable, focusing on property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2023. The research employs a quantitative approach using panel data regression analysis. Financial data were collected from annual reports and financial statements of listed property and real estate companies. The study utilises E-Views software for data analysis, including descriptive statistics, correlation analysis, and moderated regression analysis. The findings reveal that firm size and price-earnings ratio positively and significantly influence firm value. However, investment decisions do not moderate the relationship between firm size or price-earnings ratio and firm value in the context of Indonesian property and real estate companies during the studied period. The study is limited to a specific sector and time frame, which may affect the generalizability of results. Additionally, secondary data may not capture all nuances of managerial decision-making processes. This research contributes to the body of corporate finance and strategic management knowledge by providing insights into the determinants of firm value in the Indonesian property and real estate sector.
Transformasi Keuangan UMKM melalui Pendampingan Penyusunan Laporan Keuangan Nurjanah, Rina; Nisawati, Inna; Saputera, Denny; Daniyah, Alifa Putri; Delima, Trianita
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 7, No 2: Januari 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v7i2.4381

Abstract

MSMEs play an important role in the Indonesian economy, but many face challenges, especially in financial management and digital marketing. This research aims to provide concrete solutions to the problems faced by Amelia Bakery, which include the lack of a structured financial recording system and optimal utilisation of digital platforms. The methods used in this community service programme include socialisation, training, technology implementation, mentoring, and periodic evaluation. The results of this activity show an increase in the ability of owners and employees to prepare financial reports manually. However, further guidance is still needed when using financial applications. With the implementation of this comprehensive solution, it is expected that Amelia Bakery can improve business performance, strengthen its position in the market, and achieve better sustainability. In addition, this activity is expected to positively impact the surrounding community and encourage the growth of other MSMEs in the region.
Faktor Ekonomi Makro Domestik dan Global Terhadap IHSG Domestic and Global Macro Economic on the Jakarta Composite Index Nurjanah, Rina; Purwanto, Purwanto
Jurnal Pajak dan Bisnis Vol 4 No 2 (2023): Journal Of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i2.117

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Domestik Bruto (PDB), Kurs, harga emas dunia dan harga minyak dunia terhadap IHSG. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Sampel dalam penelitian ini adalah indeks IHSG selama 5 tahun, dengan menggunakan data bulanan. Hasil penelitian ini menunjukkan bahwa PDB, Kurs, harga minyak berpengaruh positif terhdap IHSG, sedangkan harga emas tidak berpengaruh terhadap IHSG. Secara simultan PDB, Kurs, Harga Emas dan Harga Minyak berpengaruh terhadap IHSG, dan nilai  koefisien determinasi 0,733, hal ini menunjukan bahwa nilai IHSG dipengaruhi PDB, Kurs, Harga Emas, Harga Minyak sebesar 73,3%.
Bid Ask Spread, Market Value, Variance Return Terhadap Holding Period: (Faktor Determinan Periode Menahan Saham) Nurjanah, Rina; Ayuningtyas, Eka Avianti; Dasman, Sunita; Amalia, Putri Nur
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2502

Abstract

This study aims to analyse the impact of bid-ask spread, market value, and variance return on the stock holding period. The bid-ask spread is a measure of transaction costs and liquidity. The market value reflects the size and stability of the company. Finally, the variance return shows the level of stock volatility. The data analysis was conducted on several energy sector companies traded on the stock market between 2019 and 2021. The research method employs descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and determination coefficient testing. The results demonstrated that bid-ask spread and market value exert no significant influence on the holding period. Conversely, variance return has a significant negative effect on the holding period, indicating that the higher the variability of a stock's return, the shorter the stock's holding period by investors. This finding indicates that return volatility is an important factor that investors consider when deciding the duration of stock ownership. This study provides implications for investors to pay more attention to the level of stock volatility in their investment strategy and for market regulators to manage volatility to support better market stability.
Co-Authors Abdul Latif Abdul Latif Amalia, Putri Nur Aoliyah Firasati Daniyah, Alifa Putri Delima, Trianita DS, Yunita Ramadhani Ratnaningsih Eka Avianti Ayuningtyas el Muiz, Najmi Tsania Erna Apriani Faleri, Nabila Stefany Fitria Amalia, Fitria Gena Hartati, Nani Heru Mulyanto Ilham, Muhammad Mardi Putra Jordan, Steven Meli Andriyani Neng Asiah, Neng Nisawati, Inna Nugroho, Arief Teguh Nurastuti, Preatmi Purnama, Mega lenita Purwanto Purwanto Putri, Citra Anisa Tika Ramadhan, Fauzan Gilang Ramdani, Cecep Rukoyah, Siti Saputera, Denny Siska Wulandari, Siska Sunita Dasman Taufik Hidayat Tikaromah, Oom Widiastuti Wulandari, Anna Yahya, Adibah Yuliani, Reva