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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi JAF- Journal of Accounting and Finance JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Journal of Accounting and Finance Management (JAFM) Jurnal Pendidikan Siber Nusantara Journal of Innovative and Creativity Jurnal Humaniora, Ekonomi Syariah dan Muamalah Jurnal Siber Transportasi dan Logistik Siber International Journal of Digital Business Greenation International Journal of Economics and Accounting Dinasti Information and Technology Dinasti Accounting Review
Annisa Fitri Anggraeni
Faculty Of Economics And Business, Winaya Mukti University, Bandung, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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KAITAN ANTARA TEKNOLOGI INFORMASI DAN KUALITAS SISTEM INFORMASI MANAJEMEN Annisa Fitri Anggraeni
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 3 No 1 (2017): JRAK - Januari 2017
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara Teknologi Informasi dengan Kualitas Sistem Informasi Manajemen. Penelitian ini menggunakan kajian literature dari berbagai teori dan penelitian sebelumnya, dimana terdapat kontroversi antara Teknologi Informasi dengan Sistem Informasi Manajemen. Hasil penelitian menunjukkan bahwa Teknologi Informasi merupakan bagian dari Sistem Informasi Manajemen dan menunjang kinerja dari Sistem Informasi Manajemen.
Job Satisfaction and Organizational Commitment as Factors Affecting Employee Withdrawal at Army Flight Center Deden Komar Priatna; Annisa Fitri Anggraeni
Journal of Accounting and Finance Management Vol. 3 No. 3 (2022): Journal of Accounting and Finance Management (July-Agust 2022)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (588.031 KB) | DOI: 10.38035/jafm.v3i3.102

Abstract

The Army Aviation Center is the central implementing agency of the Indonesian Army, in carrying out its main tasks using aircraft requires a high level of security. One of the factors that support the creation of high security is by trying to overcome the problem of human resources, this is a serious concern by the leadership. The purpose of this study is to analyze the influence of organizational commitment and job satisfaction on employee withdrawals and the effect of the level of organizational commitment and job satisfaction together on the withdrawal of civil servants at the Army Aviation Center, either simultaneously or partially. The research method in this paper is quantitative, with a path analysis research model with a view to solving problems by collecting data, compiling data, then analyzing statistically and interpreting it to further obtain a valid result using the calculation of the Statistical Product And Service Solutions application. Based on the results of statistical data processing carried out, the research results obtained include organizational commitment has an influence on Employee Withdrawal and while job satisfaction on Employee Withdrawal is said to have an effect.
OPTIMALISASI PHYSICAL EVIDENCE DALAM MENINGKATKAN JUMLAH PENGUNJUNG DESA WISATA TANJUNGJAYA Anang Martoyo; Sudianto Sudianto; Roby Ahada; Annisa Fitri Anggraeni; Sutopo Sutopo
JURNAL MUHAMMADIYAH MANAJEMEN BISNIS Vol 3, No 2 (2022): Jurnal Muhammadiyah Manajemen Bisnis (JMMB)
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jmmb.3.2.55-60

Abstract

Desa Tanjungjaya merupakan salah satu Desa Wisata di Kawasan Ekonomi Kreatif (KEK) Tanjung Lesung. Kondisi pandemi covid-19 menyebabkan jumlah pengunjung mengalami penurunan drastis dan keberadaan sarana prasarana kurang terawat. Kebijakan pemerintah dengan mengijinkan dibukanya kembali obyek-obyek wisata, perlu diimbangi dengan pengelolaan & optimalisasi sarana prasarananya (physical evidence). Metode penelitian menggunakan pendekatan deskriptif kualitatif dengan sumber data berasal dari hasil observasi, survey, wawancara mendalam, dan informasi dari pejabat pengambil keputusan serta kajian literatur. Berdasarkan analisis situasi pemasaran obyek penelitian, maka dapat disimpulkan bahwa optimalisasi sarana prasarana yang dapat dilakukan oleh pengelola Desa Wisata Tanjungjaya adalah sebagai berikut: 1) mempermudah akses menuju lokasi wisata, 2) menjaga kebersihan & keamanan serta kelengkapan fasilitas pendukung berupa gedung, 3) Pengelolaan sarana prasarana Objek wisata pulau Liwungan, 4) Penyediaan ruang display & menambah outlet batik cikadu, 5) melengkapi & menambah fasilitas umum dan fasilitas sosial.
Pengaruh Leverage dan Profitabilitas Terhadap Agresivitas Pajak Bank Umum Konvensional yang Terdaftar di BEI Annisa Fitri Anggraeni; Deden Komar Priatna; Winna Roswinna; Novia Ayu Latifah; Roby Ahada
Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i1.3858

Abstract

Penghindaran pajak bisa legal dan ilegal. Cara legal adalah perencanaan pajak dan agresi pajak, dan cara ilegal adalah penghapusan pajak. Penelitian ini menguji pengaruh leverage dan profitabilitas terhadap agresivitas pajak. Populasi penelitian ini adalah 56 bank umum tradisional yang terdaftar di BEI, dan waktu penelitian sebelum dan sesudah wabah Covid-19 tahun 2019, 2020 dan 2021. Teknik pengambilan sampel yang digunakan adalah purpose sampling, dan sebanyak 31 bank umum tradisional dijadikan sampel. Analisis data bank umum dalam penelitian ini menggunakan Eviews versi 10 untuk analisis regresi data panel. Pengujian secara simultan menunjukkan bahwa variabel leverage dan profitabilitas berpengaruh terhadap insentif pajak. Tetapi partial leverage berpengaruh negatif dan tidak signifikan terhadap agresivitas pajak, sedangkan profitabilitas berpengaruh positif signifikan terhadap agresivitas pajak.
Stock Prices in Food and Beverage Companies Before and After the Pandemic Hendri Maulana; Annisa Fitri Anggraeni; Jaja; Mochamad Zakaria; Poniah Juliawati; Anna Noviana; Nandan Limakrisna
Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i1.206

Abstract

Investment is a commitment to a number of funds or other resources that are currently being carried out with the aim of obtaining profits in the future or can be interpreted as investing money in a company or project for the purpose of obtaining profits. Basically investing is buying an asset that is expected to be resold in the future at a higher value. The expectation of future profits is a compensation for the time and risk associated with an investment made. There are various types of investments on the market, including; time deposits, Bank Indonesia Certificates, stocks, bonds, money market securities, derivative products, property, gold, mutual funds, foreign currencies. The population is food and beverage companies that are listed on the Indonesia Stock Exchange and have closing stock price data, and the sample is 9 food and beverage company on the period 2017-2019 using data panel regression with e-views. The results showed that earnings per share (EPS) had a positive and significant effect on stock prices. Then, Return on Assets (ROA) has a positive and significant effect on stock prices. Also, Debt to Equity Ratio (DER) has a negative and insignificant effect on stock prices.
FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENYERAPAN ANGGARAN DI BALAI BESAR KONSERVASI SDA JAWA BARAT Winna Roswinna; Annisa Fitri Anggraeni; Deden Komar Priatna; Nancy Monalisa; Roby Ahada
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3883

Abstract

The State Revenue and Expenditure Budget as an acceleration of budget implementation is needed to support sustainable national development programs by optimizing the role of state revenues and expenditures, especially Ministry/Institution revenue and spending on economic growth each year. A good understanding of the mechanisms for compiling Ministry/Institution budgets is very important to be understood by various parties, especially in the framework of achieving optimal work unit goals and functions. The aim of the study was to find out the condition of stakeholder participation in budgeting, the budget revision process and how these factors affect the effectiveness of budget spending at the West Java Natural Resources Conservation Center (BKSDA). The research methodology is descriptive quantitative using primary data collected from users of the West Java Province BKSDA budget for the period 2019 to 2021. The data collection method is questionnaire interviews. The results of the study show that some budgetary participation has a significant effect on the effectiveness of budget absorption, but partial budget revisions have no significant effect on the effectiveness of budget spending. Meanwhile, simultaneous budget participation and budget revision affect the effectiveness of budget absorption. The policy of participation in budget preparation and budget revision needs to be further enhanced by the BKSDA of West Java Province so that the achievement of the effectiveness of budget absorption can be more optimal Keyword: Participation, Revision, Budget Absorption Effectiveness
Pengaruh Efisiensi dan Likuiditas terhadap Profitabilitas Perbankan Periode 2020-2022 Haryati Haryati; Winna Roswinna; Annisa Fitri Anggraeni
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5402

Abstract

Ketidakpastian kondisi bisnis dimulai karena adanya COVID-19, segala pergerakan menjadi terhambat, hampir seluruh sektor yang ada mengalami dampak yang sangat serius, terutama perusahaan perbankan. Perbankan mengalami fluktuasi khususnya dari sisi penerimaan laba perusahaan. Tujuan Penelitian ini adalah mengetahui pengaruh efisiensi dan likuiditas dalam meningkatkan profitabilitas pada perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2022. Populasi dalam penelitian ini adalah perbankan yang terdaftar di Bursa Efek Indonesia tahun 2020-2022 sebanyak 46 perbankan. Teknik sampling yang digunakan adalah non probability sampling dengan menggunakan teknik purposive sampling. sehingga, sampel yang digunakan pada penelitian ini sebanyak 15 perbankan dengan periode 3 tahun, sehingga berjumlah 45 sampel. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Teknik analisis data yang digunakan yaitu uji asumsi klasik, analisis regresi data panel, dan uji hipotesis. Hasil penelitian menunjukkan bahwa Efisiensi (BOPO) tidak berpengaruh terhadap profitabilitas (ROA). Kemudian, Likuiditas (LDR) berpengaruh terhadap profitabilitas (ROA). Efisiensi (BOPO) dan likuiditas (LDR) berpengaruh secara simultan terhadap profitabilitas (ROA). BOPO dan LDR berpengaruh terhadap ROA pada perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2022 sebesar 61,3%, sedangkan sisanya 38,7% dipengaruhi oleh variabel bebas lainnya yang tidak dimasukkan dalam penelitian ini.
Pengaruh Return on Equity (ROE) dan Current Ratio (CR) terhadap Harga Saham Mochamad Zakaria; Febriyani Damayanti; Annisa Fitri Anggraeni; Maria Lusiana Yulianti; Khusnanisa Khusnanisa
Jurnal Proaksi Vol. 11 No. 2 (2024): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i2.5501

Abstract

Pesatnya pertumbuhan industri kesehatan dan transformasi yang dilakukan turut mendorong kualitas hidup masyarakat. Lapangan usaha kesehatan yang juga memuat kegiatan sosial ini menduduki posisi teratas dengan laju pertumbuhan sebesar 10,46% ditahun 2022. Perkembangan ini juga menarik perhatian para investor yang ingin menginvestasikan dana pada sektor Healthcare tersebut. Harga saham yang cenderung fluktuatif dan tidak tetap menjadi perhatian dan mencari penyebab dari pola fluktuatif tersebut. Untuk mengetahui pengaruh rasio profitabilitas dan rasio likuiditas dengan harga saham dapat menggunakan regresi linear berganda. Metode regresi linear berganda adalah model regresi yang melibatkan lebih dari satu variabel independen. Analisis regresi linear berganda dilakukan untuk mengetahui arah dan seberapa besar pengaruh variabel independen terhadap variabel dependen. Sehingga tujuan dari penelitian ini adalah untuk mengetahui pengaruh antara variabel Return On Equity (ROE) dan Current Ratio (CR) terhadap harga saham serta antara kedua variabel tersebut, variabel manakah yang paling berpengaruh. Berdasarkan hasil pengujian tingkat variabel yang paling berpengaruh menggunakan metode regresi linear berganda didapatkan koefisien yang paling berpengaruh negatif adalah Return On Equity (ROE) terhadap harga saham, sedangkan Current Ratio (CR) juga berpengaruh negatif signifikan terhadap harga saham
How to Increase the Quality of Accounting Information System and Accounting Information Quality in Bandung’s Higher Educations? Annisa Fitri Anggraeni; Deden Komar Priatna; Winna Roswinna; Eprianus Zai
Greenation International Journal of Economics and Accounting Vol. 1 No. 3 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (September
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i3.81

Abstract

The existence of information becomes a very important part for individuals. The process of processing data into information is the main activity carried out by each individual. The process of processing data into information provides benefits not only for individuals, but also for organizations. Information is crucial for individuals and organizations. Information plays an important role in all aspects of life, both individuals and organizations. This study aims to determine the effect of information technology and organizational structure on the quality of accounting information systems and the effect of the quality of accounting information systems on the quality of accounting information at universities in Bandung. The population of this research is all universities in Bandung, with a sample of 30 universities with 3 observation units from each university. The research results are processed using the SEM-PLS approach with the help of the Wrap-PLS application. The results of the study came from 28 universities with a questionnaire return rate of 78 respondents, showing the results that there is an influence between information technology and organizational structure on the quality of accounting information systems and there is an influence between the quality of accounting information systems on the quality of accounting information.
The Role of Profitability and Leverage on Corporate Social Responsibility Disclosure in Mining Company Indonesia Kartika Pratiwi Puteri; Restu Pebiani; Maria Lusiana Yulianti; Annisa Fitri Anggraeni; Khania Puteri Hadiyani
Greenation International Journal of Economics and Accounting Vol. 1 No. 3 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (September
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i3.83

Abstract

Today, companies are required to compete, in order to maintain their business. Companies are required to have a professional management structure in order to continue to survive and develop in this digital era. In the business world, companies are considered to only aim to get the maximum profit, even though companies need to pay attention to the impacts arising from their business activities, because the development of the business world focuses on the company's environment. The company is expected not only to prioritize the interests of management and owners of capital but also employees, consumers, society and the environment. This study aims to analyze the influence of profitability and leverage on CSR disclosure at mining companies in Indonesia. Profitability in this study is proxied by ROA (Return On Assets), Leverage is proxied by DER (Debt to Equity Ratio) and CSR Disclosure is proxied by GRI 4.0 index measurement. The target population in this study were 63 mining companies listed on the IDX for the 2022 period. However, for the research sample, only 51 companies passed the criteria, namely issuing annual reports and sustainability reports in this period. The results of the study show that profitability and leverage affect CSR disclosure in mining companies in Indonesia.
Co-Authors Agoestian, Fitra Eko Ahada, Roby Aisyah, Taty Siti Anang Martoyo Anna Noviana Darmawan Darmawan Darmawan Darmawan devi, Meita candra Dewi, Maya Kusuma Dewi, Ni Gusti Ayu Eka Lovita Dodi Sukmayana Eprianus Zai Febriyani Damayanti Ganjar, Febriana Gustini, Dine Haryati Haryati Hendri Maulana Indrajati, Indrajati Ismuladi, M. Sani Dwi Novida Iwan Ridwan Jaja Juliawati, Poniah Jusdijachlan, R. Kartika Pratiwi Puteri Kartika Pratiwi Putri Khania Puteri Hadiyani Khusnanisa Khusnanisa Komar P, Deden Komar Priatna, Deden Kusnadi, Kisum Lasminingrat, Anne Lastari, Ai Maria Lusiana Yulianti Mochamad Zakaria Mochamad Zakaria Nancy Monalisa Nandan Limakrisna Novia Ayu Latifah Nurazia, Nadira Nuryati, Tita Rayi, Idham Ramadhan Restu Pebiani Ridwan, S Ridwan, S. Rismunandar, Ichsan Roby Ahada Sudianto Sudianto Sukmayana, Dodi Sumina, Mina Suryaman, Suryaman Sutopo Sutopo Wahyu Saputra, Okta Widiati, Eviana Widiya Avianti Winna Roswinna winna, winna Yunia, Leni