Article Per Year (5 Year)
p-Index From 2021 - 2026
1.971
P-Index
This Author published in this journals
All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) Fokus Ekonomi Medikonis Fokus Abdimas Perwira Journal of Community Development (PJCD)
Ainiyah, Ghonimah Zumroatun
Unknown Affiliation
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

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search
Journal : Medikonis

 1 
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.
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 -