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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Fokus Ekonomi Medikonis Fokus Abdimas Perwira Journal of Community Development (PJCD)
Ainiyah, Ghonimah Zumroatun
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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY Ainiyah, Ghonimah Zumroatun; Pratama, Yogka Arief; Budiarti, Ellan
Jurnal Riset Keuangan Dan Akuntansi Vol 6, No 1 (2020): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i1.4108

Abstract

IMPLEMENTASI SISTEM INFORMASI AKUNTANSI (SIA) DALAM MENINGKATKAN TRANSPARANSI PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDES) ASTAGINA Ainiyah, Ghonimah Zumroatun
Medikonis Vol. 13 No. 2 (2022): Juli 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v13i2.67

Abstract

The existence of relatively large assets in BUMDes Astagina both from APBDes capital participation, partnerships and the results obtained, then in financial management must be able to apply the established SIA, with the aim of making it easier for managers and having an impact on financial statement accountability. However, until now the financial management of BUMDes Astagina has not implemented SIA, so the transparency process has not been optimal. This study aims to determine the obstacles and actions that must be taken immediately in an effort to implement SIA to increase the financial transparency of BUMDes.This type of research is descriptive qualitative with a case study design. The technique of determining the informants using purposive sampling. All data collected in this study were obtained by conducting interviews at BUMDes Astagina, Pagak Village, Purwareja Klampok District, Banjarnegara Regency. The technique used in data examination is data triangulation.The results showed that the BUMDes Astagina managers had attended SIA implementation training organized by BRI together with bumdes.id in collaboration with syncore genio which was carried out online through a zoom meeting. From the implementation of the training, until now there has been no follow-up, both assistance from the organizers and managers of BUMDes have not implemented SIA in the preparation of financial reports. This happened because the BUMDes managers still did not understand and there were difficulties in accessing the SIA in the form of the SAAB.Syncore application. This affects the effectiveness and efficiency of the preparation of financial reports and the transparency process which results in the low support, trust and enthusiasm of the village community for the implementation of the Astagina BUMDes programs.
PENINGKATAN PENGGUNAAN E-MONEY DI MASA PANDEMI COVID-19 Ainiyah, Ghonimah Zumroatun; Aziz, Muhamad Nur; Permatasari, Kartika Dewi; Yubiharto, Yubiharto
Medikonis Vol. 14 No. 1 (2023): Januari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v14i1.74

Abstract

ABSTRACT The use of e-money is currently increasing along with the increasing use of the internet as a transaction tool. This shows that e-money has been accepted and used by the Indonesian people, besides the Covid-19 pandemic has also been a driving factor for the increasing use of e-money. This study aims to determine the effect of price discounts, ease of use, risk and promotion on interest in using e-money. This study uses quantitative methods, with primary data through questionnaires distributed to five universities in Banjarnegara with a population of 1,145 people. While the sample used is 92 respondents. Data analysis used instrument test (validity test and reliability test), classical assumption test (normality test, heteroscedasticity test and multicoloniarity test), multiple linear regression analysis and hypothesis testing using t test, F test and coefficient of determination. The data analysis tool uses SPSS. The results of the partial test showed that price discounts had a significant positive effect on interest in using e-money, ease of use had a significant positive effect on interest in using e-money, risk had no and no significant effect on interest in using e-money, promotion had a significant positive effect on interest using e-money. Simultaneous test results show that price discounts, ease of use, risk and promotions have a simultaneous effect on interest in using e-money. Because the public, especially students, will be more interested in using e-money when they get an advantage, including discounts, ease of use, low risk and promotions they receive. The value of the coefficient of determination is 0.592. This shows the ability of the independent variable in explaining the dependent variable is 59.2%, while the remaining 40.8% is influenced by other variables not examined in this study.
TAX AVOIDANCE DIPENGARUHI PROFITABILITY, LEVERAGE, COMPANY SIZE, CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SEKTOR ENERGY SUB SEKTOR COAL PRODUCTION YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Prayogi, Ilham; Rudianti, Walid; Ainiyah, Ghonimah Zumroatun; Yubiharto, Yubiharto
Medikonis Vol. 15 No. 1 (2024): Januari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i1.98

Abstract

ABSTRACK Tax evasion is an unauthorized attempt to reduce the tax burden by violating applicable laws. On the other hand, tax avoidance is a legitimate effort to reduce the tax burden by exploiting existing legal loopholes. Several factors can affect a company's tax obligations, including the level of Profitability, leverage, company size, and corporate social responsibility (CSR), as well as other factors. In this study, the authors chose companies in the energy sector, especially the coal production subsector, because companies in that sector are significant tax contributors in Indonesia. Therefore, the authors hypothesize that tax avoidance efforts will increase, which has implications for lower tax avoidance rates. The purpose of this study is to examine the effect of Profitability, leverage, company size, and corporate social responsibility (CSR) on tax avoidance. This research is a quantitative descriptive study that uses pre-existing data. The study population consisted of 40 companies. Sampling was carried out purposively, by selecting 24 companies as research samples. The analysis method used in this study is Multiple Linear Regression, and SPSS software is used as an auxiliary tool in conducting data analysis. The results showed a partial relationship that Profitability, company size, corporate social responsibility have a positive effect on tax avoidance, and leverage has a negative effect on tax avoidance. Based on the results of the study, it shows that the variables of Profitability, leverage, company size, and corporate social responsibility (CSR) affect tax avoidance with an R square percentage of 56.1%.
RESTRUKTURISASI KREDIT DAN KEBERLANGSUNGAN USAHA UMKM DIMASA PANDEMI COVID-19 ( STUDI PADA BANK BTPN SYARIAH CABANG PURWOREJO KLAMPOK) Cahyaningrum, Tyas; Rudianti, Walid; Ainiyah, Ghonimah Zumroatun; Yubiharto, Yubiharto
Medikonis Vol. 15 No. 2 (2024): Juli 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Tamansiswa Banjarnegara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52659/medikonis.v15i2.110

Abstract

ABSTRACT The Covid-19 pandemic that occurred has had a huge impact on customers in the MSME sector. The implementation of large-scale social restrictions forced people to stay at home, this greatly affected the business activities carried out by MSME players, where there was a decrease in turnover which also affected MSME credit. The aim of this research is to determine the process of implementing credit restructuring and business continuity during the Covid-19 pandemic. This research was conducted at Bank BTPN Syariah Purworejo Klampok branch using qualitative research methods. The data source is primary data. The primary data source in this research was obtained directly through interviews. The informants for this research are Btpn Syariah Customers and Employees. Data collection used observation and interview methods. Data analysis techniques use data reduction, data display, and data verification. The results of this research show that credit restructuring as credit anticipation due to Covid-19 according to Indonesian laws and regulations has been implemented effectively. Credit restructuring can save creditors from bad credit, debtors have the opportunity to organize their business and finances and then have the ability to repay their deb.
MEMBANGUN WIRAUSAHA MUDA BAGI PESERTA PELATIHAN DI LKP FLORENZA KABUPATEN DEMAK Wahyuningsih, Susanti; Widodo, Untung; Indriyatni, Lies; Yuliati, Yuliati; Prabowo, Janitra; Damayanti, Damayanti; Ainiyah, Ghonimah Zumroatun
Fokus ABDIMAS Vol 3, No 2: Oktober 2024
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.3.2.166-175

Abstract

This community service aims to broaden the perspectives and motivate participants of LPK Florenza in Demak Regency to become competent and successful entrepreneurs, so they can support themselves without depending on others, in accordance with the principles of management and accounting. The methods used include lectures, workshops, and mentoring in starting a business. Based on the results of the community service conducted at LPK FLORENZA, there is a lack of motivation to be creative and a lack of understanding of managing financial reports and tax reports correctly, often leading to fear of becoming an entrepreneur. The conclusion that can be drawn is the importance of providing training on building effective individuals and understanding business ethics, being able to manage financial reports and understand tax reports properly for each participant so that they can cultivate an interest in becoming an entrepreneur and be able to run their businesses without fear due to lack of knowledge. Thus, the training participants can become competent entrepreneurs. Keyword : Building effective individuals, Enterpreuner , Business ethics, Managing financial reports and Tax reports
PENINGKATAN PENGELOLAAN PENJUALAN MELALUI PELATIHAN PEMBUKUAN SEDERHANA DAN PELAPORAN KEUANGAN DI DESA GENTANSARI KECAMATAN PAGEDONGAN, KABUPATEN BANJARNEGARA Ainiyah, Ghonimah Zumroatun; Rudianti, Walid; Yubiharto, Yubiharto; Permatasari, Kartika Dewi
Fokus ABDIMAS Vol 1, No 1: OKTOBER 2022
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.1.34-40

Abstract

The residents of UMKM business actors in Gentansari Village, Pagedongan District, Banjarnegara Regency experience various problems, namely the lack of understanding of these UMKM entrepreneurs regarding the importance of packaging and labeling on a product, which can add a competitive advantage to business actors compared to their competitors and the importance of good financial reporting records for business actors. increase sales turnover, and understand that in the digital era there are many applications to help record financial statements. the importance of product packaging and labeling from 50% to 100%. All snack food UMKM actors understand how to further improve their ability to innovate in packaging and labeling marketed products to make them more attractive, so that the goal of attracting buyers' attention can be achieved. And of course it can have a positive impact on increasing the income of the community. Second, the socialization of the recording of financial reporting has met the targeted output, namely an increase in understanding of the importance of recording financial reporting.Keywords: packaging, financial report recording
EDUKASI LITERASI KEUANGAN MENUJU UMKM SUKSES DI DESA GEMBONGAN KECAMATAN SIGALUH KABUPATEN BANJARNEGARA Ainiyah, Ghonimah Zumroatun; Maharani, Destin Alfianika
Fokus ABDIMAS Vol 4, No 1: April 2025
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.4.1.71-77

Abstract

The purpose of this training activity is to provide understanding to MSME actors in partner villages about income, costs, and profits. The location of this event is Gembongan Village in Sigaluh District, Banjarnegara Regency. Gembongan Village has a community that mostly consists of micro, small and medium enterprises (MSMEs). Among them are MSMEs that sell honey bananas, dried combro, herbal medicine, various dry snacks, and gutela, which is sugar made from cassava. Because it is considered the right step to encourage people's business tastes and increase financial literacy for business owners, this activity is intended for business owners. They must also know about all costs and profits. This activity helps MSME actors understand financial management and the right financial management system.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Sesuai Standar Akuntansi Bagi Pelaku UMKM di Desa Wisata Pagak Rudianti, Walid; Damayanti, Damayanti; Permatasari, Kartika Dewi; Ainiyah, Ghonimah Zumroatun
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.2.9-13

Abstract

Pengabdian kepada masyarakat dilaksanakan dengan tujuan memberikan pelatihan dan pendampingan bagi pengelola wisata dan pelaku UMKM di Desa Wisata Pagak, Kecamatan Klampok, Kabupaten Banjarnegara. Pelaksaan kegiatan ini diharapkan dapat meningkatkan kompetensi penyusunan laporan keuangan sesuai standar Akuntansi bagi pengelola wisata dan pelaku UMKM yang nantinya dapat menjadi syarat memperoleh pendanaan untuk pengembangan usaha dari pihak ketiga. Peserta pelatihan dan pendampingan memperoleh pemahaman tentang penyusunan laporan keuangan dari mulai menganalisis transkasi, menjurnal, memposting, mengklasifikasikan dan menyusun laporan keuangan. Pengabdian dilaksanakan dengan metode survey, ceramah, simulasi dan pendampingan. Kegiatan pengabdian terlaksana dengan baik dan lancar. Peserta sangat antusias dalam mengikuti dari setiap sesi yang dilaksanakan.
THE ABILITY OF GROSS PROFIT, OPERATING PROFIT, NET PROFIT, AND WORKING CAPITAL IN PREDICTING FUTURE CASH FLOWS (Empirical Study of Companies Listed in the Jakarta Islamic Index) Ainiyah, Ghonimah Zumroatun; Permatasari, Kartika Dewi; Qurrotuaini, Dhiya Nisrina; Widodo, Untung
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 1: June 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.1.42-52

Abstract

Users of financial statements make forecasts regarding the future situation of the entity in order to anticipate opportunities and identify potential risks. Gross profit, operating profit, net profit, and working capital are important pieces of information for investors because they allow for the prediction of future cash flows. However, for companies listed on the Jakarta Islamic Index, there is instability in gross profit, operating profit, net profit, and working capital, which leads to changes in cash flow. The research is of an associative quantitative nature, with a research population consisting of 50 companies listed on the Jakarta Islamic Index from 2019 to 2022. By using a purposive sampling technique, a sample of 24 companies was obtained, resulting in a total sample size of 96 samples over the span of 4 years. The data used is secondary data, collected through the official IDX website at www.idx.co.id. The analytical method employed is multiple linear regression. The findings of the study indicate that gross profit and working capital have a significant impact on the ability to predict future cash flows. However, operating profit and net profit do not possess the same predictive power. Furthermore, the study reveals that gross profit, operating profit, net profit, and working capital collectively contribute to the prediction of future cash flows with an impressive explanatory power of 89.3%. Keywords: gross profit, operating profit, net profit, working capital, future cash flow
Co-Authors Amelia, Shella Rizky Aziz, Muhamad Nur Budiarti, Ellan Cahyaningrum, Tyas Damayanti Damayanti Destin Alfianika Maharani Dyah Supriatin Ferika, Sania Lies Indriyatni Mar'ah, Dyah Awaliyah Permatasari, Kartika Dewi Prabowo, Janitra Pratama, Yogka Arief Pratiwi, Agustin Riyan Prayogi, Ilham Qurrotuaini, Dhiya Nisrina Rudianti, Walid Supriatin, Dyah Susanti Wahyuningsih, Susanti Untung Widodo, Untung Yubiharto, Yubiharto Yuliati -