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All Journal Jurnal Penelitian Ekonomi dan Bisnis Jurnal Promosi Pendidikan Ekonomi KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) TERRA : Journal of Land Restoration JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi ABDIMAS Iqtishadia
Angraini, Dila
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Religion Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENGARUH PENDAPATAN BUNGA, SECURE DAN MATURITY TERHADAP RATING SUKUK KORPORASI DENGAN PRODUKTIVITAS SEBAGAI PEMODERASI Utami, Tri; Angraini, Dila; Annisa, Dea
KEUNIS Vol 11, No 1 (2023): JANUARY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i1.3948

Abstract

This research was conducted to determine the effect of interest income, security and maturity on corporate sukuk ratings and productivity as a moderating variable (an empirical study of sukuk issuing companies listed on the Indonesia Stock Exchange in 2016-2020). The sampling method of this study used a purposive sampling method. Samples were obtained from 8 (eight) companies so that the number of observational data was 40 financial statements. The analysis technique used is multinomial logistic regression and this type of research is quantitative. The results showed that partially interest income and maturity had an effect on the sukuk rating while secure had no effect on the sukuk rating in the moderated regression analysis (MRA) test. The productivity variable as a moderating variable was able to moderate the maturity relationship with the sukuk rating but could not moderate the relationship between interest income and secure against sukuk rating.
Population Moderation as the Affect of Regional Taxes, Levies and GRDP on Regional Genuine Income Angraini, Dila; Utami, Tri; Annisa, Dea
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 1 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i1.35312

Abstract

Regional capability in implementing and realizing regional autonomy can be seen and measured from the realization of Regional Genuine Income, this is because RGI is part of the largest financial source for the implementation of regional autonomy. Regional Taxes and Regional Levies are important components in contributing to an increase in RGI. This research takes several variables that are thought to affect RGI including regional taxes, Regional Levies, Gross Regional Domestic Income (GRDP) and the moderating variable, namely population. This research was conducted to find out whether the independent variables, namely the independent factors that have been described previously, can affect the dependent variable, namely Regional Genuine Income. This research was tested using the Eviews application. The test results show that regional taxes have an effect on  Regional genuine income, Regional Levies and GRDP have no effect on regional genuine income, the population moderates regional taxes, and the population does not moderate Regional Levies and GRD
PENGARUH INTENSITAS PERSEDIAAN, SALES GROWTH, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Kurtusi, Achmad Sadam; Angraini, Dila
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.507

Abstract

This research aims to identify the influence of Inventory Intensity, Sales Growth, and Company Size on Tax Avoidance. The research population includes Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the period of 2018-2023. The sample, selected using purposive sampling, consists of 24 companies observed over 6 years. This study employs a quantitative method using secondary data and falls under the category of associative research. The data collection technique used is a documentary technique, involving the gathering of annual reports, financial statements, and other relevant data from existing documents. The results of the research indicate that Inventory Intensity, Sales Growth, and Company Size have a simultaneous effect on Tax Avoidance. Meanwhile partially, Inventory Intensity and Sales Growth do not affect Tax Avoidance, whereas Company Size effects Tax Avoidance
Pengaruh Lingkungan Kerja dan Beban Kerja Terhadap Semangat Kerja Pegawai Pada Kantor Dinas Kesehatan Kota Palopo Erwina , Erwina; Uleng, Budiarti Putri; Andini, Farah; Angraini, Dila; Menesi, Tika Wulandari
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1655

Abstract

Tujuan penelitian ini yaitu untuk menganalisis pengaruh Lingkungan Kerja dan Beban Kerja Terhadap Semangat Kerja Pegawai Pada Kantor Dinas Kesehatan Kota Palopo . Data yang digunakan berasal dari data primer dan data sekunder. Data primer diperoleh melalui penyebaran kuesioner kepada ASN Dinas Kesehatan Kota Palopo sedangkan data sekunder diperoleh melalui berbagai literatur. Responden pada penelitian ini berjumlah 50 ASN dengan menggunakan metode sampling jenuh. Alat analisis yang digunakan adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa berdasarkan persepsi ASN Dinas Kesehatan Kota Palopo, Pengaruh Lingkungan kerja kepada ASN Dinas Kesehatan Kota Palopo sudah baik dengan rataan skor tertinggi pada indikator kebutuhan rasa aman yaitu sebesar 4,05. Sedangkan Beban Kerja kepada ASN Dinas Kesehatan Kota Palopo dengan rataan skor tertinggi pada indikator responden pada pengunaan waktu kerja 4,12. Berdasarkan hasil analisis regresi linear berganda, terdapat bahwa lingkungan kerja dan beban kerja secara simultan berpengaruh signifikan terhadap kinerja ASN pada Dinas Kesehatan Kota Palopo. Hal ini dilihat dari nilai signifikan sebesar 0,001 dan koefisien determinasi sebesar 58,2%. Lingkungan Kerja berpengaruh signifikan terhadap ASN pada Dinas Kesehatan Kota Palopo; Beban Kerja berpengaruh signifikan terhadap Semangat Kerja ASN pada Dinas Kesehatan Kota Palopo.
Penguatan Literasi Keuangan pada Siswa-Siswi SMP Islam Al-Azhar 25 Angraini, Dila; Annisa, Dea; Utami, Tri
ABDIMAS Iqtishadia Vol. 1 No. 1 (2023): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v1i1.31734

Abstract

Pengabdian kepada masyarakat (PKM) ini bekerjasama dengan SMP Al-Azhar 25 Tangerang Selatan.Tujuan dari dilakukannya kegiatan PKM adalah untuk memberikan pemahaman dan pengarahan kepadasiswa-siswi SMP Al-Azhar 25 Tangerang Selatan tentang pentingnya literasi keuangan sejak dini agar dapatmeningkatkan tabungan individu dan mengakumulasi kemakmuran ketika mereka dewasa. Target sasarandari kegiatan PKM ini adalah para siswa-siswi, jumlah keseluruhan peserta adalah 26 orang dengan waktupelaksanaan kegiatan di tanggal 10 Mei 2023. Metode yang digunakan dalam PKM ini adalah penyuluhanatau ceramah, tutorial, diskusi, dan pendampingan. Hasil dari kegiatan PKM diperoleh data bahwa sebagianbesar sudah mengerti tentang pentingnya menyiapkan program financial dimasa produktif melaluitabungan. Diharapkan PKM ini bermanfaat untuk berbagai pihak diantaranya siswa-siswi Al-Azhar 25Tangerang Selatan itu sendiri, masyarakat sekitar dan bagi akademisi..
Penerapan Laporan Keuangan Organisasi Nirlaba berdasarkan Isak 35 pada Yayasan Raudlatul Makfufin (Taman Tunanetra) Utami, Tri; Annisa, Dea; Angraini, Dila
ABDIMAS Iqtishadia Vol. 1 No. 2 (2023): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v1i2.37341

Abstract

Kegiatan pengabdian kepada masyarakat ini bekerjasama dengan Yayasan raudlatul Makfufin (Taman Tunanetra) Tujuan dari dilakukannya kegiatan pengabdian pada masyarakat ini  adalah untuk memberikan pemahaman dan pengarahan kepada Pembina dan pengurus Yayasan tentang pentingnya standar akuntansi keuangan ISAK 35 dalam proses pencatatan, penyusunan dan pelaporan keuangan entitas yayasan. laporan keuangan suatu entitas seyogyanya dapat bersifat transparan dan akuntable agar dapat memberikan informasi yang relevan dan dapat diandalkan kepada donatur,regulator, penerima manfaat dan publik secara umum. Sasaran dari kegiatan ini adalah para Pembina dan pengurus sebanyak 15 orang yang dilakukan pada tanggal 5 November 2023. Metode yang digunakan dalam kegiatan ini adalah ceramah, tutorial, diskusi dan tanya jawab. Hasil dari kegiatan ini adalah masih ditemukan kendala yaitu pencatatan dan penyusunan laporan keuangan masih sangat sederhana dan belum sepenuhnya mengikuti standar akuntansi keuangan yang berlaku untuk entitas nirlaba dan bagi para pengurus yang sebagian adalah penyandang tuna netra terbatas dalam menggunakan aplikasi akuntansi yang belum didukung dengan aplikasi voice reader.
Pendampingan Penyusunan Laporan Keuangan berdasarkan ISAK 35 di Yayasan Raudlatul Makfufin Utami, Tri; Angraini, Dila; Qadarti Anjilni, Ratih
ABDIMAS Iqtishadia Vol. 2 No. 2 (2024): ABDIMAS Iqtishadia
Publisher : Prodi Ekonomi Syariah Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/iqtis.v2i2.41190

Abstract

Kegiatan pengabdian kepada masyarakat ini bekerjasama dengan Yayasan Raudlatul Makfufin (Taman Tunanetra) Tujuan dari dilakukannya kegiatan pengabdian pada masyarakat ini  adalah untuk memberikan pendampingan, pemahaman dan pengarahan kepada Pembina dan pengurus Yayasan tentang pentingnya Standar Akuntansi Keuangan ISAK 35 dalam proses pencatatan, penyusunan dan pelaporan keuangan entitas yayasan. laporan keuangan suatu entitas seyogyanya dapat bersifat transparan dan akuntable agar dapat memberikan informasi yang relevan dan dapat diandalkan kepada donatur,regulator, penerima manfaat dan publik secara umum. Sasaran dari kegiatan ini adalah para Pembina dan pengurus sebanyak 15 orang yang dilakukan pada tanggal 19 Mei 2024. Metode yang digunakan dalam kegiatan ini adalah pendampingan, ceramah, tutorial, diskusi dan tanya jawab. Hasil dari kegiatan ini adalah mendampingi pencatatan dan penyusunan laporan keuangan dengan mengikuti standar akuntansi keuangan yang berlaku untuk entitas nirlaba ISAK 35 dan bagi para pengurus yang sebagian adalah penyandang tuna netra terbatas dalam menggunakan aplikasi akuntansi yang telah didukung dengan aplikasi voice reader.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KONSERVATISME AKUNTANSI DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Nurlaeli, Dedeh; Angraini, Dila
PROMOSI (Jurnal Pendidikan Ekonomi) Vol 13, No 1 (2025): PROMOSI
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jp.v13i1.10919

Abstract

This research aims to determine the influence of institutional ownership, accounting conservatism, and sales growth on partial and simultaneous (together) tax avoidance in food and beverage sub-sector companies listed on the Indonesian Stock Exchange (BEI) for the 2018–2022 period. The type of research used is quantitative research and uses data sources in the form of annual reports on food and beverage sub-sector companies listed on the Indonesian Stock Exchange (BEI) for the 2018–2022 period. The data collection technique uses documentation and literature study methods, and data analysis is calculated using the Eviews Version 12 software program. The results of this research are that institutional ownership partially has no effect on tax avoidance, accounting conservatism partially has an effect on tax avoidance, and partial sales growth has no effect on tax avoidance, jointly (simultaneously) institutional ownership, accounting conservatism, and sales growth influence tax avoidance.
Growth and Yield Performance of Cayenne Peppers in Ultisols Angraini, Dila; Herison, Catur; Simarmata, Marulak; Ganefianti, Dwi Wahyuni; Sukisno; Rustikawati
TERRA : Journal of Land Restoration Vol. 8 No. 1 (2025)
Publisher : BPFP Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/terra.8.1.43-49

Abstract

Cayenne peppers (Capsicum annuum L.) are horticultural commodities with high economic value and increasing market demand, both for household consumption and large-scale processing industries. However, cayenne pepper productivity in Indonesia remains relatively low, partly due to the limited availability of fertile land. One potential solution to this problem is the utilization of marginal lands, including ultisols. Ultisols possess chemical characteristics that are less favorable for optimal plant growth, such as low pH, poor nutrient content, and high aluminum saturation. There fore, this study aimed to obtain information on cayenne pepper genotypes that can adapt well and produce optimally on ultisols. The research was conducted at the Experimental Garden of the Faculty of Agriculture, University of Bengkulu, from May to October 2023, using a Randomized Complete Block Design (RCBD) with three replications. Observed parameters included plant height, first dichotomous height, stem diameter, number of dichotomous points, total leaf area, shoot dry weight, stomatal density, days to first harvest, number of fruits per plant, fruit length and diameter, fruit weight per plant, and percentage of marketable fruits. Data were analyzed using ANOVA at a 5% significance level and followed by Duncan’s Multiple Range Test (DMRT) at the same level. The results indicated significant differences among genotypes in most growth and yield parameters. The genotypes ‘Iggo’ and ‘Lajang’ exhibited superior performance, with the highest dry biomass weight and the highest fruit weight per plant. These findings suggest that the ‘Iggo’ and ‘Lajang’ genotypes hold strong potential for cultivation on Ultisol soils to support sustainable national cayenne peppers production improvement.
The Effect of Non Performing Financing and on Financing of Natural Uncertainty Contract (NUC) with Third Party Fund (DPK) as a Moderating Variable Utami, Tri; Angraini, Dila; Annisa, Dea; Irawati, Wiwit
Jurnal Penelitian Ekonomi dan Bisnis Vol. 6 No. 1 (2021): March 2021
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v6i1.4262

Abstract

This type of research is quantitative associative and the data used is the annual data on the financial statements of Islamic Commercial Banks registered with the Financial Services Authority for the 2015-2018 period, totalling 14 BUS. The sample is determined using a purposive sampling method. The number of Islamic Commercial Banks studied was 8 with a research period of 4 years to obtain 32 samples. This study uses the Multiple Linear Regression method, using the help of the EViews 9 program. From the results of hypothesis testing, it is found that the variable financing problems and SBIS have a joint effect on NUC. However, partially problematic financing has no effect on NUC and SBIS has a positive effect on NUC. With TPF as a moderating variable, the test results using the Moderated Regression Analysis technique show that TPF does not moderate the effect of non-performing financing (NPF) on NUC but TPF can moderate the effect of the SBIS variable on NUC.  Keywords: Natural Uncertainty Contract (NUC) Contract Financing, Third-Party Funds (DPK), Non-Performing Financing, Certificate of Bank Indonesia Syariah (SBIS)
Co-Authors Andini, Farah Annisa, Dea Arief, Salamun Budiarti Putri Uleng Dwi Wahyuni Ganefianti, Dwi Wahyuni Erwina , Erwina Herison, Catur Irawati, Wiwit Kurtusi, Achmad Sadam Maemunah Marulak Simarmata Menesi, Tika Wulandari Nurlaeli, Dedeh Qadarti Anjilni, Ratih Rustikawati Tri Utami