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All Journal Jurnal Al-Iqtishad JURNAL PENGABDIAN KEPADA MASYARAKAT JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pengabdian Kepada Masyarakat (Mediteg) Quantitative Economics and Management Studies Behavioral Accounting Journal KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Worksheet : Jurnal Akuntansi Journal of Accounting Research, Organization and Economics (JAROE)
Ulfida, Deafatunnizwa
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Peningkatan Pemahaman Administrasi Perpajakan Melalui Pelatihan Pengisian E-Filing Bagi Karyawan Di CV. Bagus Berataan Konsultan Arini, Rizky Mega; Rizka, Nor Rahma; Izzadieny, Fitra; Rahmi, Audina; Ulfida, Deafatunnizwa
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 9 No. 2 (2024): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v9i2.295

Abstract

Kegiatan ini bertujuan untuk meningkatkan pemahaman, kemampuan serta ketrampilan karyawan CV Bagus Berataan Konsultan dalam hal administrasi perpajakan khususnya melakukan pengisian e-Filing pajak. E-Filing merupakan layanan surat wajib pajak secara elektronik yang digunakan untuk mempermudah wajib pajak dalam melaporkan SPT secara online dan real time melalui website Direktorat Jendral Pajak. Pelatihan ini dilakukan karena masih banyak karyawan yang mengalami kesulitan yang disebabkan karena para karyawan belum pernah melakukan pengisian e-Filing, sehingga karyawan CV Bagus Berataan konsultan tidak memahami secara teknis cara mengisi e-Filing. Metode yang digunakan untuk mengukur peningkatan pemahaman karyawan adalah  skala Likert, pengukuran ini digunakan untuk mengetahui tingkat pemahaman awal karyawan dalam pengisian e-Filing sebelum pelatihan dilaksanakan. Data dikumpulkan melalui observasi kuesioner sesudah pelatihan. Analisis data dilakukan untuk mengevaluasi efektivitas pelatihan berdasarkan peningkatan skor atas pemahaman dan peningkatan dari keterampilan karyawan. Hasil kegiatan menunjukkan bahwa pelatihan ini sangat efektif dalam meningkatkan pemahaman karyawan pada regulasi pajak dan tata cara pengisian e-Filing. Peningkatan skor setelah pelatihan dilakukan mencapai 90%, dibandingkan dengan skor awal sebesar 0% karena karyawan CV Bagus Berataan Konsultan sama sekali tidak mengetahui cara mengisi e-Filing. Kegiatan ini merekomendasikan untuk pelatihan yang berkelanjutan serta pembaruan informasi terkait regulasi pajak yang dapat berubah, dan juga untuk memastikan kepatuhan karyawan dalam kepatuhan pajak (tax compliance).
PENGARUH PENERAPAN AKUNTANSI LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY: LITERATURE REVIEW Rahmi, Audina; Alfikri, Rahmatullah; Rizka, Nor Rahma; Ulfida, Deafatunnizwa; Sinaga, Ananda Sabrida Tora Br
KINDAI Vol 20 No 3 (2024): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v20i3.1948

Abstract

Corporate Social Responsibility (CSR) mendorong perusahaan untuk mempertimbangkan pengaruh dari kegiatan operasionalnya terhadap komunitas dan lingkungan sekitarnya. Disisi lain, Akuntansi lingkungan hadir sebagai strategi untuk mengelola dampak lingkungan perusahaan dengan mengukur, mengungkapkan, dan mengelola biaya lingkungan secara efektif demi keberlanjutan bisnis. Penelitian ini bertujuan untuk mengeksplorasi secara mendalam kompleksitas hubungan antara akuntansi lingkungan dan CSR. Metode yang digunakan pada penelitian ini adalah literature review yang menerapkan pendekatan Systematic Literature Review (SLR) yang komprehensif dan sistematis. Penelitian ini mengumpulkan data bersumber dari database akademik seperti Google Scholar, dan media lainnya dengan rentang waktu publikasi 2020-2024 yang membahas hubungan antara akuntansi lingkungan dan CSR. Hasil penelitian menunjukkan bahwa sebagian besar penelitian mengindikasikan hubungan positif dan signifikan antara akuntansi lingkungan dan CSR, yang terlihat pada berbagai aspek seperti ekonomi, sosial, dan lingkungan. Namun, tingkat efektivitas hubungan tersebut sangat dipengaruhi oleh sejauh mana perusahaan berkomitmen dalam melaksanakan kedua praktik tersebut. Kata kunci: Corporate Social Responsibility (CSR), akuntansi lingkungan, systematic literature review
Asset Growth and Firm Performance: The Moderating Role of Asset Utilization Rizka, Nor Rahma; Ulfida, Deafatunnizwa
BAJ: Behavioral Accounting Journal Vol. 7 No. 2 (2024): July-December 2024
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v7i2.352

Abstract

The issue of how asset growth influences firm performance remains a critical topic in corporate finance, particularly concerning the role of asset utilization in maximizing the impact of asset investments. This study aims to examine the direct effect of asset growth on firm performance and assess the moderating role of asset utilization in this relationship. Employing a Moderated Regression Analysis (MRA) on empirical data, the study reveals that asset growth positively and significantly affects firm performance, indicating that increased investment in assets enhances operational efficiency and financial outcomes. Moreover, asset utilization is found to significantly moderate this relationship, suggesting that firms with higher efficiency in utilizing their assets can further amplify the positive effects of asset growth on performance. These findings provide both theoretical and practical contributions. Theoretically, the study emphasizes the importance of asset utilization as a critical factor that strengthens the asset growth–performance linkage, addressing a gap in the existing literature. Practically, the results highlight the need for managers to not only pursue asset growth but also optimize asset utilization to achieve better financial outcomes. Policymakers can use these insights to design regulations that incentivize efficient asset management practices, contributing to sustainable corporate economic growth.   Masalah mengenai bagaimana pertumbuhan aset memengaruhi kinerja perusahaan tetap menjadi salah satu topik penting dalam keuangan perusahaan. Secara khusus, peran efisiensi pemanfaatan aset dalam memaksimalkan dampak investasi menjadi aspek yang perlu mendapatkan perhatian lebih. Penelitian ini bertujuan untuk menganalisis pengaruh langsung pertumbuhan aset terhadap kinerja perusahaan serta mengevaluasi peran moderasi dari pemanfaatan aset dalam hubungan tersebut. Dengan menggunakan metode Moderated Regression Analysis (MRA) pada data empiris, hasil penelitian menunjukkan bahwa pertumbuhan aset berpengaruh positif dan signifikan terhadap kinerja perusahaan. Hal ini menegaskan bahwa peningkatan investasi pada aset dapat meningkatkan efisiensi operasional sekaligus menghasilkan kinerja keuangan yang lebih baik. Selain itu, penelitian ini juga menemukan bahwa pemanfaatan aset secara signifikan memoderasi hubungan tersebut, di mana perusahaan yang lebih efisien dalam menggunakan asetnya mampu memperkuat pengaruh positif pertumbuhan aset terhadap kinerja. Penelitian ini memberikan kontribusi penting, baik secara teoritis maupun praktis. Secara teoritis, studi ini memperkaya literatur dengan menyoroti pentingnya efisiensi pemanfaatan aset sebagai faktor yang memperkuat hubungan antara pertumbuhan aset dan kinerja perusahaan, sekaligus mengisi kesenjangan penelitian sebelumnya. Secara praktis, temuan ini menjadi acuan bagi manajer untuk tidak hanya fokus pada pertumbuhan aset, tetapi juga memastikan bahwa aset yang dimiliki digunakan secara optimal untuk menghasilkan kinerja keuangan yang maksimal. Selain itu, hasil penelitian ini juga dapat menjadi dasar bagi pembuat kebijakan untuk merancang regulasi yang mendorong efisiensi pengelolaan aset, sehingga mendukung pertumbuhan perusahaan yang berkelanjutan.
ANALISIS PERBANDINGAN PENERAPAN ESG ANTARA BANK SYARIAH DAN BANK KONVENSIONAL DI INDONESIA: SEBUAH ANALISIS EMPIRIS Izzadieny, Fitra; Rizka, Nor Rahma; Ulfida, Deafatunnizwa; Hidhayati, Annisa Tri; Nadiar, Rahmi
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6383

Abstract

This study examines the differences in sustainability performance between Islamic and conventional banks in Indonesia using ESG (Environmental, Social, and Governance) scores as the leading indicator. The sample used was banking companies listed on the Indonesia Stock Exchange from 2022–2023, selected through purposive sampling. The analysis method used is multiple linear regression with dummy variables to differentiate between Islamic and conventional banks and Return on Assets (ROA) as a control variable. The analysis results indicate that Islamic banks have significantly lower ESG scores than conventional banks despite having higher financial performance (ROA). These findings suggest that sustainability values in Sharia principles have not been fully implemented in ESG practices. Based on Sustainability Theory and Stakeholder Theory, Islamic banks need to expand their sustainability focus beyond compliance with sharia law to include social responsibility, corporate governance, and environmental impact. This study contributes to developing ESG literature in the Islamic finance sector and provides insights for regulators and industry players in promoting more sustainable Islamic banking.
NET PROFIT AND STOCK PRICE: EXPLORING THE MODERATING ROLE OF DIVIDEND PAYOUT RATIO IN IDX QUALITY 30 Ulfida, Deafatunnizwa; Rizka, Nor Rahma; Izzadieny, Fitra; Rahmi, Audina
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6393

Abstract

This study investigates the impact of net profit on stock price with dividend payout ratio as moderating variable, recognizing that understanding the drivers of stock price is crucial for investors and financial analysts. The research utilizes multiple regression analysis to examine the direct effect of net profit on stock price and the moderating role of the dividend payout ratio. The results show that net profit has a positive and significant effect on stock price, supporting the hypothesis that higher profitability leads to increased stock valuation. However, the dividend payout ratio does not significantly moderate the relationship between net profit and stock price, indicating that it does not strengthen the effect of profitability on stock performance. These findings challenge the signaling theory, which suggests that dividend policies serve as a signal to investors. The implications of this research suggest that investors should focus on profitability as the primary indicator when evaluating stocks, while companies should prioritize improving profitability rather than relying on dividend policies to influence stock price. Future research should explore additional variables and apply broader data sets to further understand the relationship between financial performance and stock valuation.
A Meta-Analytic Study on Audit Fees and Audit Quality in Indonesia Suwarno, Try Edi; Laoli, Victorinus; Prabowo, Kristianto Tricahya; Rizka, Nor Rahma; Ulfida, Deafatunnizwa
Quantitative Economics and Management Studies Vol. 6 No. 2 (2025)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems3843

Abstract

Numerous studies on audit quality have been conducted, and one of the factors influencing audit quality is audit fees. This study employs a meta-analysis method with a correlation approach to examine the relationship between audit fees and audit quality. The author reviewed 100 journals relevant to the topic of audit fees and audit quality over the past five years, utilizing Publish or Perish. These journals were selected based on specific eligibility criteria and analyzed using JASP software. The results indicate a z-value of 8.029 and a p-value < 0.001, which is smaller than the 5% (0.05) significance level. This finding demonstrates a significant positive correlation between audit fees and audit quality, although the effect size is relatively low (rRE = 0.211). Therefore, while audit fees are positively and significantly associated with audit quality, the strength of the correlation remains low. Based on these findings, the researcher recommends that companies consider paying higher audit fees to enhance the quality of audits obtained.
Mental Accounting in Business and Taxation: A Bibliometric Analysis Rizka, Nor Rahma; Ulfida, Deafatunnizwa; Izzadieny, Fitra; Rahmi, Audina; Indriyani, Indriyani
Jurnal Al-Iqtishad Vol 21, No 1 (2025): June 2025
Publisher : Economic and Science Faculty of Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v21i1.35893

Abstract

This study aims to analyze research trends related to mental accounting in business and taxation using a bibliometric approach. This study collected data from Scopus database from 2015-2024 to understand the academic development in this field. The analysis was conducted using bibliometric mapping method using VOSviewer, which includes publication distribution, author influence, keyword network, and thematic evolution. The results show that publications related to mental accounting in the context of business and taxation have increased in the past decade, with a primary focus on tax compliance, financial decisions, and business sustainability. The United States is the country with the highest number of publications, followed by Austria, China, and Indonesia. The study also found that recent research is increasingly pointing towards the integration of mental accounting with business sustainability and green economy strategies. The findings provide insights for academics, practitioners, and policymakers in understanding how psychological factors influence financial decision-making and tax policy.
PELATIHAN DIGITALISASI PEMASARAN DAN PENCATATAN KEUANGAN DI CV. JAYA UTAMA KONSULTAN Izzadieny, Fitra; Rizka, Nor Rahma; Ulfida, Deafatunnizwa; Arini, Rizky Mega; Nurmalina, Radna
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 15 No 1 (2025): Juli 2025
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v15i1.3682

Abstract

Digital transformation has become a crucial need for businesses, including those in the consulting sector. CV. Jaya Utama Konsultan, a company engaged in architectural and engineering planning based in Banjarbaru, still faces challenges due to its non-digital approach to marketing and financial recording. To address this issue, a team of lecturers from the DIII Accounting Program at Politeknik Negeri Tanah Laut conducted a training program aimed at enhancing the company staff’s digital competencies. The activity was carried out using the Participatory Action Research (PAR) method, which actively involved participants throughout the training process. The training consisted of two main sessions: digital marketing using platforms such as Instagram, WhatsApp Business, and Google My Business, and financial recording using Excel and digital applications like Zahir. The sessions were conducted interactively and received enthusiastic responses from 20 participants. Based on pre- and post-training questionnaires, there was a significant improvement in participants’ understanding and skills. Around 90% of participants were able to operate basic digital media for promotion and perform structured financial recording efficiently. This training not only supports operational efficiency and transparency but is also expected to serve as a model for other small businesses in Banjarbaru in adapting to the digital era.
Cash Holdings Decisions and Firm Size: Liquidity As A Moderator Ulfida, Deafatunnizwa; Rizka, Nor Rahma
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i1.y2025.p1-13

Abstract

This study delves into the influence of company size on cash reserves, leveraging liquidity as a moderating factor, particularly focusing on firms within the LQ45 index on the Indonesia Stock Exchange. The research employs a purposive sampling method, selecting companies meeting specific criteria such as continuous listing in the LQ45 index from 2021 to 2023 and consistent publication of comprehensive financial statements during this timeframe. The study encompasses 78 data points, aiming to shed light on the correlation between company size and cash reserves while emphasizing the moderating impact of liquidity within Indonesia's financial market landscape. The results are expected to provide valuable insights into the connection between firm size and cash holdings, while highlighting the moderating role of liquidity within Indonesia’s capital market context. This study contributes to the general knowledge of corporate finance by offering an empirical foundation for decision-making among stakeholders in the LQ45-listed firms.
Determinants of Stock Prices: Evidence of Manufacturing Companies Listed on the Indonesia Stock Exchange Ulfida, Deafatunnizwa; Nadirsyah, Nadirsyah; Ibrahim, Ridwan
Journal of Accounting Research, Organization and Economics Vol 4, No 1 (2021): JAROE Vol. 4 No. 1 April 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v4i1.20831

Abstract

Objective This study aimed to test and analyze the effect of the audit opinion, audit report lag, profitability, and leverage on stock prices in manufacturing companies listed on the Indonesian Stock Exchange (BEI) for the period of 2012-2018, either simultaneously or partially. Design/methodology A total of 55 manufacturing companies were the samples of this study, and they were collected using a purposive sampling technique. Data analysis was conducted using multiple linear regression.Results This study indicates that simultaneously audit opinion, audit report lag, profitability, and leverage can affect stock prices. Partially, auditing report lag and profitability calculated using ROA can affect stock prices. Meanwhile, audit opinion and leverage partially do not affect stock prices.Contribution this study provides evidence on the factors influencing the stock prices specifically within the environment of listed manufacturing companies in Indonesia.
Co-Authors agustina, imelda Alfikri, Rahmatullah Annisa Tri Hidhayati Fitra Izzadieny Indriyani Indriyani Laoli, Victorinus Nadirsyah, Nadirsyah Nor Rahma Rizka Nurmalina, Radna Prabowo, Kristianto Tricahya Rahman, Gusti Yuni Rahmi Nadiar Rahmi, Audina Ridwan Ibrahim Rininda, Bella Puspita Rizky Mega Arini Sinaga, Ananda Sabrida Tora Br Suwarno, Try Edi