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All Journal Jurnal Ilmiah Akuntansi Kesatuan Transekonomika : Akuntansi, Bisnis dan Keuangan CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Public and Business Accounting Mount Hope Global Economic Journal Ecoducation
Fatimah, Ari Nurul
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Kondisi Keuangan dan Motivasi Pada Minat Calon Sarjana Akuntansi Universitas Tidar Dalam Mengikuti Pendidikan Profesi Akuntansi Di Masa Pandemi Covid-19 Sumarna, Riza Aziza; Fatimah, Ari Nurul
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.898

Abstract

The purpose of this study was to find out whether financial conditions and motivation affect the interest of accounting students at Tidar Magelang University in participating in the Accounting Profession Education (PPAk) during the Covid-19 pandemic. The method of collecting data is through a questionnaire with a sample of 50 respondents. Meanwhile, the data analysis model used is Multiple Linear Regression. The results of this study indicate that the financial condition variable does not have a significant effect and the motivation variable has a significant influence on the interest of accounting students to take the Accounting Profession Education (PPAk) during the Covid-19 pandemic.
ANALYSIS OF REGIONAL REVENUE AND EXPENDITURE BUDGET PERFORMANCE BEFORE AND DURING THE COVID-19 PANDEMIC IN THE MAGELANG REGENCY GOVERNMENT FOR THE 2019-2020 PERIOD Raissa, Nadilla Amanda; Fatimah, Ari Nurul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.091 KB) | DOI: 10.55047/marginal.v1i4.329

Abstract

This study analyzes the Financial Performance of the Magelang Regency Government before the pandemic and during the COVID-19 pandemic by analyzing the level of regional independence, the effectiveness ratio of regional original income, the regional financial efficiency ratio, and the compatibility ratio. In this study, the data used is the Budget Realization Report for the 2019 and 2020 fiscal years. The method used in this research is to use quantitative descriptive which aims to explain information and descriptions of the development of financial performance as reflected in the Magelang Regency APBD before the pandemic and at the time of the pandemic occurs. Based on the research results, Magelang Regency regional financial independence ratio from 2019-2020 is classified as very low. Meanwhile, PAD effectiveness ratio of Magelang Regency from 2019 to 2002 shows good financial performance and is classified as very effective, followed by financial efficiency ratio in 2019 to 2020 shows an efficient performance. Thus, the Magelang district compatibility ratio from 2019 to 2020 has decreased, this is due to the diversion of the allocation of funds for handling COVID-19.
EFFECT OF CURRENT RATIO (CR), RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER), EARNING PER SHARE (EPS) ON STOCK PRICES OF BUILDING CONSTRUCTION SUBSECTOR COMPANIES (J211 IDX-IC) LISTED ON THE IDX IN 2016-2021 Yustikasari, Evi; Fatimah, Ari Nurul
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i1.419

Abstract

Investment activities in the company are supporting factors that can affect the sustainability of the company in the future. The nominal size of the stock price will be a consideration for investors in making investments. This study aims to analyze whether or not there is an influence of fundamental factors including ROA (return on Assets), ROE (return on equity), DER (debt equity ratio), EPS (earnings per share), and CR (current ratio) on stock prices in building construction subsector companies listed on the Indonesia Stock Exchange in 2016-2021. This research is included in the type of quantitative research using secondary data. The sample data collection technique uses the purposive sampling method where a sample of 24 companies from a population of 55 companies was obtained. The results showed that between 2016 and 2021, the share price of building sub-construction companies listed on the IDX was largely and partly influenced by the Return on Assets (ROA). Further, the share price of IDX-listed building sub-construction companies was significantly and partly influenced by the current ratio (CR). The share prices of building companies engaged in sub-construction were significantly and partially influenced by the debt equity ratio (DER). In addition, EPS will have a positive and significant impact on the share price of building sub-construction companies listed on the IDX.
ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP KINERJA KEUANGAN DAERAH Isti'anah, Keri Saroh; Fatimah, Ari Nurul
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 2 (2023): March 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i2.388

Abstract

The COVID-19 pandemic is an outbreak of an infectious disease originating from the SARS-Cov-2 virus. As the virus grows, it causes various problems in various areas of life in society. The impact felt was so real with the cases of high death rates, unstable economy and other problems. The government, which has an obligation to make people's welfare take various policies to overcome this problem. From policy making, surely, it intersects with state finances which will ultimately affect the financial performance of the government itself. The purpose of this research is to determine the impact of the COVID-19 pandemic on the financial performance of local governments. The method used in writing this article is a qualitative method in the form of a literature review. The data obtained comes from secondary data, namely in the form of indirect retrieval via Google Scholar, Sinta and several articles that support the concept of the theme ranging from 2017-2022. The results of this study show that there have been changes in Indonesia's economic quarter and the regional budget experienced a minus number. Even so, the influence of the Covid-19 pandemic did not have a significant impact on the financial performance of local governments in several regions in Indonesia.
ANALYSIS OF THE EFFECTIVENESS, EFFICIENCY, AND CONTRIBUTION OF REGIONAL TAXES IN EFFORTS TO INCREASE REGIONAL ORIGINAL INCOME IN MAGELANG REGENCY 2016-2020 Pitaloka, Shinta Dian Ayu; Fatimah, Ari Nurul
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 1 No. 2 (2022): JANUARY 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.693 KB) | DOI: 10.55047/cashflow.v2i1.139

Abstract

The study aims to determine the level of efficiency, and local tax levies in an effort to increase Regional Original Income in Magelang Regency for 5 consecutive years, namely 2016, 2017, 2018, 2019, 2020. Regional taxes are a supporting component of Regional Original Income so that it can help increase Regional Original Income. This analysis uses a qualitative descriptive method to determine the level of effectiveness, efficiency, and contribution of local taxes in a effort to increase Regional Original Income in Magelang Regency. The data used is secondary data obtained from the Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah of Magelang Regency. The result of the analysis reveal that the effectiveness of local taxes for 5 consecutive years is declared very effective, efficiency of local taxes is declared very efficient, and the contribution of local taxes is stated to be quite good at the level of contribution.
Analisis Kondisi Keuangan Pemerintah Daerah Dengan Model Fiscal Trend Monitoring System (FTMS) Di Kota Magelang Priyono, Nuwun; Fatimah, Ari Nurul; Bharata, Risma Wira; Arifah, Siti
Journal of Public and Business Accounting Vol. 1 No. 2 (2020): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.09 KB) | DOI: 10.31328/jopba.v1i2.114

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis kecenderungan antara faktor keuangan dan faktor lingkungan yang terjadi pada Pemerintah Kota Magelang. Data yang dianalisis adalah: APBD, laporan realisasi anggaran, neraca, dan laporan operasional. Analisis dilakukan dari tahun 2015-2019 dengan menggunakan model Fiskal Monitoring System (FTMS) di Pemerintah Kota Magelang. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif berdasarkan data sekunder. Teknik analisis dalam penelitian ini menggunakan statistik deskriptif, yaitu: menyajikan data dalam bentuk tabel, grafik, rata-rata dan perhitungan persentase. Analisis model FTMS di Kota Magelang tahun 2015-2019 menunjukkan bahwa faktor keuangan di Kota Magelang memiliki 4 indikator yang meliputi 9 sub indikator. Dari 9 sub indikator tersebut, 8 sub indikator memiliki trend yang menggembirakan dalam beberapa tahun pengamatan dan 1 sub indikator tidak menguntungkan. Sedangkan jika dilihat dari faktor lingkungan terdapat 5 sub indikator, 4 sub indikator menguntungkan dalam beberapa tahun pengamatan dan 1 sub indikator kurang menguntungkan.
ANALISIS PENERAPAN SISTEM INFORMASI PEMERITAH DAERAH (SIPD) PADA BIDANG PERBENDAHARAAN DAERAH BPKPAD KABUPATEN PURWOREJO Khafida, Rosiana; Fatimah, Ari Nurul
Mount Hope Economic Global Journal Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v3i1.705

Abstract

The Regional Government Information System (SIPD) is an information system developed by the Ministry of Home Affairs to support the integrated processes of planning, budgeting, implementation, and financial reporting of local governments, as regulated in Minister of Home Affairs Regulation Number 70 of 2019 concerning the Regional Government Information System. This study aims to analyze the implementation of SIPD in the Regional Treasury Division of BPKPAD Purworejo Regency. The research method used is a qualitative descriptive approach with data collection techniques through observation, interviews, and documentation studies. The results show that the implementation of SIPD has brought positive impacts on the efficiency of regional financial management. However, there are still several challenges, such as technical system disruptions, limited human resources, and the need for internal work structure improvements. Based on these findings, enhancement strategies need to be implemented to ensure optimal execution of SIPD.
Spiritual Intelligence as a Moderator in Village Fund Fraud Prevention Nurcahya, Yulida Army; Prihastiwi, Diah Agustina; Fatimah, Ari Nurul
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3278

Abstract

Spiritual intelligence is seen as a psychological strength that can strengthen integrity values ​​and prevent rationalization of unethical actions. This study aims to examine the role of spiritual intelligence as a moderating variable in the relationship between the effectiveness of internal control, ethical behavior, and the competence of village officials in preventing misappropriation of village funds. This study uses a quantitative approach with data collection through questionnaires distributed to 49 village officials in areas with the highest village fund allocations. Respondents consisted of village heads, village secretaries, and heads of affairs. The analysis technique used was Moderated Regression Analysis (MRA) with the help of SPSS software. The results of the study indicate that the effectiveness of internal control, ethical behavior, and the competence of village officials have a significant effect on preventing misappropriation of village funds. Spiritual intelligence is proven to moderate the relationship between internal control and competence with fraud prevention, but not on ethical behavior. This study provides a practical contribution to strengthening village financial governance based on spiritual values. For further research, it is recommended to integrate a qualitative approach and consider local cultural factors and social dynamics in order to gain a deeper understanding of preventing public fund fraud.
Analisis Efektivitas dan Efisiensi Pelaksanaan Anggaran Belanja Daerah pada BPKAD Pemerintah Kota Magelang (Tahun 2015-2018) Widowati, Sekar Ayu; Fatimah, Ari Nurul
Economic and Education Journal (Ecoducation) Vol. 4 No. 1 (2022): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

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

Abstract

Tujuan penelitian ialah mengkaji kinerja dari BPKAD Kota Magelang tahun anggaran 2015 – 2018. Data dalam penelitian merupakan data sekunder yang didapatkan dari BPKAD Kota Magelang berupa Laporan Realisasi Anggaran periode 2015 – 2018. Penelitian ini ialah penelitian deskriptif yang menggunakan Teknik analisis efektivitas serta efisiensi untuk mengukur kinerja BPKAD Kota Magelang. Hasil dari penelitian menunjukan bahwa tingkat efektivitas anggaran belanja selama periode 2015 – 2018 terjadi fluktuasi di setiap tahunya, dimana tahun 2015 tergolong kedalam karakteristik kurang efektif, dan pada tahun 2016 – 2018 masuk karakteristik cukup efektif. Didalam pelaksanaanya, BPKAD Kota Magelang secara keseluruhan telah diolah secara efisien dimana pada tahun 2015 dan 2016 masuk karakteristik sangat efisien dan tahun 2017 – 2018 masuk karakteristik efisien.
Co-Authors Bharata, Risma Wira Diah Agustina Prihastiwi Isti'anah, Keri Saroh Khafida, Rosiana Nuwun Priyono Pitaloka, Shinta Dian Ayu Raissa, Nadilla Amanda Siti Arifah Sumarna, Riza Aziza Widowati, Sekar Ayu Yulida Army Nurcahya Yustikasari, Evi