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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi JURNAL MANAJEMEN BISNIS Jurnal Equity Journal of Enterprise and Development (JED) Jurnal Manajemen Kewirausahaan Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ecogen International Journal of Finance Research Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Pajak dan Bisnis (Journal of Tax and Business) Aptekmas : Jurnal Pengabdian Kepada Masyarakat 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 El-Mujtama: Jurnal Pengabdian Masyarakat Alamtana Equity
Nurjanah, Rina
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CAPITAL EXPENDITURE, GROWTH OPPORTUNITY, DAN CASH FLOW TERHADAP CASH HOLDING PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Nurjanah, Rina; Widati, Sindik; Asiah, Neng; Audiana, Nia
Jurnal Manajemen Kewirausahaan Vol 20, No 1 (2023): JMK EDISI JUNI 2023
Publisher : Universitas IPWIJA (Sekolah Tinggi Ilmu Ekonimi IPWI Jakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33370/jmk.v20i1.991

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh belanja modal, growth opportunity dan cash flow terhadap cash holding pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di BEI periode 2019-2021. Metode pengambilan sampel yang digunakan adalah nonprobability sampling yaitu metode purposive sampling. Jenis data yang digunakan adalah data sekunder dengan teknik analisis regresi data panel dibantu program statistik E-views 10 yang digunakan untuk menguji regresi data panel, asumsi klasik dan hipotesis. Hasil penelitian menunjukkan bahwa belanja modal dan peluang pertumbuhan berpengaruh negatif terhadap kepemilikan kas, sedangkan arus kas berpengaruh negatif terhadap kepemilikan kas. Kata kunci: cash flow, cash holding, capital expenditure, growth opportunity  ABSTRACT This study aims to analyze the effect of capital expenditure, growth opportunity and cash flow on cash holding in food and beverage sub-sector manufacturing companies listed on the IDX for the 2019-2021 period. The sampling method used is nonprobability sampling, namely purposive sampling method. The type of data used is secondary data with panel data regression analysis techniques assisted by the E-views 10 statistical program which is used to test panel data regression, classical assumptions and hypotheses. The results show that capital expenditure and growth opportunities have a negative effect on cash holdings, while cash flow has a negative effect on cash holding. Keywords: cash flow, cash holding, capital expenditure, growth opportunity
Peran Panel dan Appellate Body dalam Penyelesaian Sengketa di WTO Methania, Terisa; Putri, Ratna Gayatri; Nurjanah, Rina; Syauqi, Rafi Dhias
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 4 No. 5 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i5.4073

Abstract

The aim of the research is to determine the role of panels and the Appellate Body in resolving disputes at the WTO. The research method used in this paper is a research method with a normative juridical approach with descriptive-analytical research specifications. The dispute resolution mechanism in the WTO involves five main stages. The first stage is consultation, where the disputing countries try to resolve the problem directly. The second stage includes settlement efforts through good services, conciliation and mediation. The third stage is the establishment of a panel, where independent experts examine the dispute and prepare a report. The fourth stage is the appeals process, where the appeals body reviews the panel's decision if there is an appeal. The final stage is the implementation of the decisions and recommendations issued. The panel is formed within approximately 90 days of the application, consisting of independent experts selected by the DSB. The panel works based on the Terms of Reference (ToR) which regulate the procedures for resolving disputes and is tasked with carrying out an objective assessment of the problems faced, assisting the DSB in making recommendations. If consultations fail, the aggrieved country can request the formation of a panel from the Dispute Settlement Body (DSB). If the panel fails to reach a solution, they must submit a written report to the DSB. This process ensures dispute resolution within a certain time period to ensure legal certainty. In addition, there is an appeal mechanism through the Appellate Body which consists of seven international trade law experts. The appeal process must be completed within 90 days, and the Appellate Body report is final and must be adopted by the DSB.  
Implikasi Penggunaan E-money, Literasi Keuangan, dan Sikap Keuangan Terhadap Perilaku Konsumtif Nurjanah, Rina; Yahya, Adibah; Kosim, Muhammad; Putri, Nabila Khairunnisa; Ningamah, Hurriyatun
Jurnal Ecogen Vol 7, No 1 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i1.15646

Abstract

One of the illogical behaviors that affects purchase decisions is consumptive behavior, whitch puts wabts ahead of needs. The use of electronic money, one’s degree of financial ‘s financial literacy, and one’s financial attitudes are some of the variables that influence this behavior. Consumptive behaviour can be decreased by a person’s capacity to manage their usage of electronic money, financial literacy, financial attitude on consumer behavior is the aim of this research. This study analyzes data without making any assumptions using a quantitative descriptive methodology. With 92 individuals in the sample, consistted of students from Pelita Bangsa University college of business and economics. The data sources used are primary and secondary data, whereby the primary data was collected using questionnaires. The results show that e-money and financial literacy have no significant impact on consumptive behaviour, while financial attitudes show a negative influence. The findings contribute to understanding the determinants of consumptive behaviour, especially among students
Implikasi Kontrol Diri, Kecerdasan Spiritual dan Literasi Keuangan dalam Pengelolaan Keuangan Nurjanah, Rina; Asti, Eka Giovana; Rafikah, Ismi; Istiqomah, Anisah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2202

Abstract

Financial management is the process of planning, organising, supervising, and controlling the money or financial assets of a person or organisation. The goal is to manage finances wisely by maximising the use of financial resources to meet daily needs, achieve short-term and long-term financial goals, and manage financial risks. This includes budgeting, saving, investing, debt management, retirement planning, and other financial decisions. Good financial management is the key to achieving financial stability and achieving financial goals. Students carrying out financial management are influenced by several factors including internal factors such as self-control, and spiritual intelligence. Then external factors, namely knowledge or the level of financial literacy possessed by students. This study aims to analyse the effect of self-control, spiritual intelligence, and financial literacy on individual financial management. Good financial management is the key to success in achieving personal financial stability and long-term financial goals. The research population was Pelita Bangsa University students with a sample of Faculty of Economics and Business students. The results showed that self-control has no effect on one's financial management. Meanwhile, financial literacy and spiritual intelligence have a significant positive effect on financial management. The results prove that when someone has high financial literacy coupled with spiritual intelligence, the ability to manage finances will be better. However, self-control is not indicated to influence a person to carry out financial management. Simultaneously, it shows that self-control, spiritual intelligence and financial literacy together affect financial management. The results of the study have a strong relationship of 76
PEMAHAMAN LITERASI KEUANGAN UNTUK SISWA MADRASAH ALIYAH (MA) NIHAYATUL AMAL SERANG Tikaromah, Oom; Yahya, Adibah; Nurjanah, Rina; Heruwanto, Joni; Muhsoni, Ridwan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Volume 6 No. 2 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i2.43655

Abstract

Kegiatan pengabdian kepada masyarakat yang berfokus pada edukasi pengelolaan keuangan untuk siswa Madrasah Aliyah (MA) Nihayatul Amal Serang bertujuan untuk meningkatkan literasi keuangan di kalangan remaja. Metode pelaksanaan meliputi tahap persiapan, tahap pelaksanaan dan tahap akhir dimana siswa diperkenalkan pada konsep dasar pengelolaan uang, produk keuangan, investasi, serta manajemen hutang dan kredit. Hasil kegiatan menunjukkan bahwa tingkat pemahaman siswa atas literasi keuangan cukup tinggi yaitu sebesar 80% dibandingkan sebelum kegiatan dilaksanakan. Dengan menggunakan metode interaktif seperti simulasi dan permainan edukatif, siswa diharapkan dapat memahami dan menerapkan prinsip-prinsip pengelolaan keuangan dalam kehidupan sehari-hari
Sosialisasi dan Implementasi Digitalisasi Akuntansi CV CIQ Bintang Permata Tambun Utara Kabupaten Bekasi Permatasari, Maulina Dyah; Asiah, Neng; Nurjanah, Rina; Ali, Faisal; Ramba, Steven Jordan Alvaro
Abdimas Galuh Vol 6, No 1 (2024): Maret 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i1.13314

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran penting dalam mendukung pemerintah Indonesia dalam upaya mengurangi tingkat pengangguran. UMKM tidak hanya memberikan kontribusi pada peningkatan pendapatan daerah dan negara, tetapi juga terbukti menjadi faktor stabilisasi ekonomi, terutama dalam menghadapi tantangan seperti pandemi Covid-19. Meskipun demikian, perlu diperhatikan bahwa peningkatan kapabilitas UMKM dalam pengelolaan keuangan menjadi krusial agar mereka dapat mengontrol dan mengevaluasi kegiatan usaha mereka. Peningkatan kompetensi UMKM melalui Akuntansi Sederhana di CV CIQ Bintang Permata merupakan salah satu program PKM guna meningkatkan kompetensi pelaku UMKM dalam mengelola keuangan. Kegiatan pengabdian ini berupa kegiatan pendampingan dengan pemberian materi dan praktik akuntansi sederhana. Pemilik usaha hanya perlu melakukan input data atas transaksi keuangan selama periode yang diinginkan, kemudian aplikasi akan merangkumnya menjadi laporan keuangan yang dibutuhkan. Dengan mengimplementasikan aplikasi tersebut, pemilik diberi kemudahan dan kecepatan akses penggunaan sehingga laporan keuangan yang awalnya dirasa sulit menjadi mudah dan cepat. 
KONEKSI POLITIK DAN PENGHINDARAN PAJAK: SOLUSI ATAU ANCAMAN BAGI NILAI PERUSAHAAN Nurjanah, Rina; Yahya, Adibah; Hidayat, Taufik; Andriyani, Meli
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.11049

Abstract

This study examines the interplay between political connections, financial distress, Tax Avoidance, and a company's firm value. The primary objective is to analyze how these factors influence firm value, particularly focusing on the effects of political connections on financial distress and Tax Avoidance. The research was conducted on 33 companies listed on the Jakarta Islamic Index (JII70) from 2022 to 2024, utilizing e-Views as the analytical tool. The findings reveal that political connections do not significantly impact firm value or Tax Avoidance; however, they do have a negative effect on financial distress. Conversely, financial distress negatively affects both firm value and Tax Avoidance, while Tax Avoidance does not influence firm value. These results suggest that a company's fundamental factors and internal conditions play a more critical role in determining its value than political connections. Consequently, the study highlights the importance for companies to prioritize robust financial performance and effective business strategies over reliance on transient political connections. Keywords: Financial Distress; Firm Value; Political Connection; Tax Avoidance.
KONEKSI POLITIK DAN PENGHINDARAN PAJAK: SOLUSI ATAU ANCAMAN BAGI NILAI PERUSAHAAN Nurjanah, Rina; Yahya, Adibah; Hidayat, Taufik; Andriyani, Meli
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.11049

Abstract

This study examines the interplay between political connections, financial distress, Tax Avoidance, and a company's firm value. The primary objective is to analyze how these factors influence firm value, particularly focusing on the effects of political connections on financial distress and Tax Avoidance. The research was conducted on 33 companies listed on the Jakarta Islamic Index (JII70) from 2022 to 2024, utilizing e-Views as the analytical tool. The findings reveal that political connections do not significantly impact firm value or Tax Avoidance; however, they do have a negative effect on financial distress. Conversely, financial distress negatively affects both firm value and Tax Avoidance, while Tax Avoidance does not influence firm value. These results suggest that a company's fundamental factors and internal conditions play a more critical role in determining its value than political connections. Consequently, the study highlights the importance for companies to prioritize robust financial performance and effective business strategies over reliance on transient political connections. Keywords: Financial Distress; Firm Value; Political Connection; Tax Avoidance.
Transformasi Digital dalam Mendorong Ekonomi Berkelanjutan UMKM Melalui Aplikasi Buku Warung Nurjanah, Rina; Tikaromah, Oom; Fauziah, Ela; Afganis, Laela Nabila; Andriyani, Meli
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 6 No 3 (2025): Edisi Desember 2025
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v6i3.2633

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy, but many struggle with financial recording due to operational busyness, time constraints, and a lack of understanding. Inaccurate and manual financial records often lead to less effective and efficient business decisions, hindering MSMEs' ability to maximize profits. Therefore, this community service activity aimed to help MSMEs in the Bekasi Regency area prepare systematic and accurate financial reports. The methodology consisted of three stages: planning (preparation and observation), implementation (training), and monitoring and evaluation. The core activity involved training and assistance in digital financial recording using the Buku Warung application, which serves as a financial, payment, and bookkeeping service for MSMEs. The results indicate that partners successfully adapted to digital transformation through the application, as evidenced by its use in daily transactions. The application helped overcome their primary bookkeeping issues, allowing partners to prepare financial reports more independently. The activity's key implication is the focus on Digital Transformation and Improving MSME Financial Competence to support business sustainability. It successfully transitioned MSMEs from error-prone manual records to a digital system, resulting in more systematic and accurate financial reporting.
Co-Authors Abdul Latif Abdul Latif Afganis, Laela Nabila Ali, Faisal Amalia, Putri Nur Aoliyah Firasati Asti, Eka Giovana Audiana, Nia Daniyah, Alifa Putri Delima, Trianita DS, Yunita Ramadhani Ratnaningsih Eka Avianti Ayuningtyas el Muiz, Najmi Tsania Erna Apriani Faleri, Nabila Stefany Fauziah, Ela Fitria Amalia, Fitria Gena Prasetya Noor Hartati, Nani Hasmawaty, Hasmawaty Heru Mulyanto Heruwanto, Joni Ilham, Muhammad Mardi Putra Istiqomah, Anisah Jordan, Steven Meli Andriyani Methania, Terisa MUHAMMAD KOSIM, MUHAMMAD Muhsoni, Ridwan Muji Gunarto Neng Asiah, Neng Ningamah, Hurriyatun Nisawati, Inna Nugroho, Arief Teguh Nurastuti, Preatmi Permatasari, Maulina Dyah Purnama, Mega lenita Purwanto Purwanto Putri, Citra Anisa Tika Putri, Nabila Khairunnisa Putri, Ratna Gayatri Rafikah, Ismi Ramadhan, Fauzan Gilang Ramba, Steven Jordan Alvaro Ramdani, Cecep Rukoyah, Siti Saputera, Denny Siska Wulandari, Siska Sunita Dasman Syauqi, Rafi Dhias Taufik Hidayat Tikaromah, Oom Widati, Sindik Widiastuti Wulandari, Anna Yahya, Adibah Yuliani, Reva