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All Journal Jurnal Riset Akuntansi Politala ASSET: Jurnal Manajemen dan Bisnis Journal Corner of Education, Linguistics, and Literature Journal of Artificial Intelligence and Digital Business PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Riset Ilmiah Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Sari, Fitriya
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Pengaruh Green Investment, Pengungkapan Emisi Karbon, Green Innovation Terhadap Nilai Perusahaan Nurjannah, Siti; Indriyani, Rinni; Sari, Fitriya
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1089

Abstract

Studi ini bertujuan untuk menguji pengaruh green investment, pengungkapan emisi karbon, beserta green innovation pada nilai perusahaan yang terdaftar dalam indeks SRI-KEHATI selama periode 2021–2024. Metode penelitian yang digunakan yakni kuantitatif dengan pendekatan purposive sampling dalam pemilihan sampel. Analisis data dilakukan dengan metode regresi linear data panel menggunakan perangkat lunak Eviews 12. Hasil penelitian menunjukkan bahwa green investment memiliki pengaruh positif signifikan pada nilai perusahaan. Sementara itu, pelaporan emisi karbon dan green innovation tidak berdampak signifikan terhadap kinerja pasar perusahaan. Temuan menunjukkan bahwa green investment mendapat respon positif dari pasar, sedangkan pengungkapan emisi karbon dan inovasi hijau belum mampu memengaruhi persepsi investor.
An Internal Control Analysis of Credit Sales at Imported Meat Distributors in Cirebon Regency: Operational and Educational Perspectives Aizzudin, Muhamad; Indriyani, Rinni; Sari, Fitriya
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v5i001.552

Abstract

This study analyzed the effectiveness of internal control over credit sales at an imported meat distributor in Cirebon, Indonesia, using the COSO framework. Data were collected through observations, interviews, and document analysis. The results reveal that the current control system does not fully align with COSO’s five components—control environment, risk assessment, control activities, information and communication, and monitoring. From an educational standpoint, this case serves as a valuable resource for students, educators, and practitioners in accounting and business management. It provides a practical example of how theoretical internal control concepts apply to small and medium-sized enterprises (SMEs), highlighting the need for structured risk assessment, segregation of duties, and integrated accounting systems. The study offers recommendations for operational improvement while also suggesting curriculum enhancements for professional training programs.
The Influence of Tax Understanding, Education, Service Quality, and Tax Sanctions on the Compliance of Land and Building Tax (PBB-P2) Taxpayers in Cirebon Regency Komala, Safitri Ratna; Indriyani, Rinni; Sari, Fitriya
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v5i001.555

Abstract

This study analyzed the influence of tax understanding, education, service quality, and tax sanctions on taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Cirebon Regency. A quantitative approach was used via a survey of 100 taxpayers. Data were processed through validity and reliability tests, classical assumption tests, and multiple linear regression. The results show that all four variables have a positive and significant effect on compliance, both partially and simultaneously. The final model records R = 0.890, R² = 0.792, Adjusted R² = 0.784, indicating that the four predictors explain 78.4% of the variance in compliance. The Education variable—operationalized as formal education level and participation in tax-related literacy/outreach—has a significant partial effect comparable in magnitude to service quality. These findings suggest that strengthening taxpayer literacy programs, improving service quality, and applying fair sanctions can meaningfully raise PBB-P2 compliance.
The Effect of the Implementation of Audit Tools and Linked Archives System (ATLAS), Independence, and Audit Fees on Audit Quality in Public Accounting Firms in Cirebon City Syafiq, Achwan Muhammad; Indriyani, Rinni; Sari, Fitriya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2731

Abstract

Audit quality is a crucial aspect in ensuring the credibility of financial statements, especially in the digital era where information technology plays an important role in supporting the audit process. One of the innovations used is the Audit Tools and Linked Archives System (ATLAS), which is designed to help auditors compile working papers efficiently and effectively. This study aims to analyze the effect of ATLAS implementation, auditor independence, and audit fees on audit quality at public accounting firms in Cirebon City. This study uses an explanatory quantitative approach with a Likert scale questionnaire as the instrument. The research population includes all auditors working at two active public accounting firms in Cirebon City, namely Indra Wiguna Marthanu, CPA and Kaslani, MM., CPA, so the census technique was used for sample selection. The data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression to test the simultaneous and partial effects of independent variables on audit quality. The results showed that the implementation of ATLAS and audit fees had a positive and significant effect on audit quality, while auditor independence did not show a significant partial effect. Simultaneously, the three independent variables had a significant effect on audit quality. These findings emphasize the importance of integrating the application of audit technology, adequate compensation, and auditor professionalism in improving audit quality. This study provides practical implications for KAP management in making decisions related to technology, audit fees, and auditor development to improve the credibility of financial reports.
Sosialisasi Dan Pelatihan Kewirausahaan Kuliner Untuk Remaja Perempuan Dalam Rangka Mendukung Pencapaian SDGS di Desa Cupang Djadjuli, Mohamad; Surono, Surono; Tatmimah, Itat; Muzayyanah, Muzayyanah; Sari, Fitriya; Indriyani, Rinni; Nadhir, Muhammad
Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Vol 3 No 1 (2025): Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jkpm.v3i1.625

Abstract

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman dan keterampilan kewirausahaan bagi remaja perempuan di Desa Cupang sebagai bagian dari upaya mendukung pencapaian Sustainable Development Goals (SDGs) 2045. Kegiatan ini dilakukan melalui dua tahap, yaitu sosialisasi dan praktik pembuatan produk kuliner berbasis seafood. Sosialisasi bertujuan memberikan wawasan dasar mengenai kewirausahaan, sedangkan praktik ditujukan untuk mengembangkan keterampilan teknis dalam mengolah produk makanan yang memiliki nilai jual. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan peserta mengenai konsep wirausaha serta keterampilan dalam mengidentifikasi peluang usaha lokal. Peserta juga mampu mempraktikkan pembuatan produk jajanan secara mandiri. Program ini memberikan dampak positif dalam memberdayakan remaja perempuan menjadi pelaku ekonomi yang mandiri, serta mendorong pembangunan ekonomi desa yang lebih inklusif dan berkelanjutan.
Dampak Laba Akuntansi dan Arus Kas terhadap Return Saham di Perusahaan Keuangan Surono, Surono; Aji, Bambang Tetuko; Sari, Fitriya; Muzayyanah, Muzayyanah; Tatmimah, Itat
ASSET: Jurnal Manajemen dan Bisnis Vol. 7 No. 2 (2024): Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v7i2.10410

Abstract

Investor secara konsisten mencari keamanan saat mengalokasikan dananya di pasar modal. Tujuan utama mereka adalah untuk mencapai pengembalian yang optimal sekaligus meminimalkan risiko. Pengembalian yang diperoleh pemegang saham mencerminkan keuntungan dari investasi mereka. Bertujuan untuk mengkaji pengaruh laba akuntansi dan arus kas terhadap return saham di perusahaan keuangan. Studi ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Jumlah penduduknya meliputi seluruh perusahaan jasa keuangan yang terdaftar di Bursa Efek Indonesia dari tahun 2021 hingga 2023. Metode pengambilan sampel purposive digunakan, menghasilkan 45 sampel. Data dianalisis menggunakan teknik regresi berganda. Temuan menunjukkan bahwa laba akuntansi secara signifikan memengaruhi return saham, dan arus kas juga mempengaruhi return saham. Hasil ini memberikan wawasan berharga bagi manajemen perusahaan dalam menyusun strategi keuangan yang efektif, terutama dengan meningkatkan laba akuntansi dan menjaga arus kas yang stabil, yang dapat meningkatkan kepercayaan investor dan mendukung return saham yang positif.
ANALISIS PENGEMBANGAN ORGANISASI SENAT MAHASISWA DENGAN HIMPUNAN MAHASISWA Haholongan, Rutinaias; Kananto, R.; Zulkarnaini, Zulkarnaini; Hafianah, Zulfa; Subhan, Rifqi; Sari, Fitriya; Ariel, Achmad Choirul
SINERGI : Jurnal Riset Ilmiah Vol. 1 No. 3 (2024): SINERGI : Jurnal Riset Ilmiah, Maret 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/p5fzkh67

Abstract

Pengembangan Organisasi Senat Mahasiswa dan Himpunan Mahasiswa. Penelitian ini bertujuan untuk menggambarkan bagaimana suatu organisasi dapat berkembang. Jenis penelitian ini adalah penelitian kualitatif dengan pradigma naturalistis. Adapun instrumen penelitiannya adalah observasi, pedoman wawancara, dan peneliti sebagai instrumen kunci. Sumber data penelitian ini adalah hasil wawancara dari anggota organisasi Senat Mahasiswa dan Himpunan Mahasiswa. Adapun hasilnya yang terkait dalam penelitian ini yaitu struktur organisasi di senat dan himpunan mahasiswa merupakan peluang bagi mahasiswa untuk terus aktif dan berkembang menjadi mahasiswa yang aktif di kampus. Di mana struktur organisasi tersebut terdiri dari ketua umum, wakil ketua umum, bendahara, sekretaris, birokrasi, dan divisi-divisi lain seperti pengembangan sumber daya manusia, pendidikan, wirausaha, informasi dan teknologi, serta kebudayaan. senat mahasiswa maupun himpunan mahasiswa memiliki struktur organisasi sama dan yang membedakan hanyalah fungsi, wewenang serta ruang lingkup pengaruh. Struktur yang terdiri dalam senat maupun himpunan mahasiswa dirasa sudah sangat terstruktur
Pendampingan Akuntansi Dan Legalitas Usaha Bagi UMKM Desa Pajajar Sebagai Upaya Meningkatkan Kepercayaan Konsumen Djadjuli, Mohamad; Surono, Surono; Indriyani, Rini; Sari, Fitriya; Sahara, Lina Lita
Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Vol 3 No 2 (2025): Jurnal Kegiatan Pengabdian Mahasiswa (JKPM)
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jkpm.v3i2.752

Abstract

Kegiatan ini bertujuan untuk meningkatkan legalitas dan kepercayaan konsumen melalui pendampingan akuntansi serta fasilitasi penerbitan Nomor Induk Berusaha (NIB) bagi UMKM di Desa Jamblang. Metode yang digunakan adalah deskriptif kualitatif dengan pendekatan partisipatif melalui sosialisasi, pembagian modul prosedural, dan pendampingan langsung dalam sistem Online Single Submission (OSS). Hasil kegiatan menunjukkan bahwa penerapan modul prosedural efektif membantu pelaku UMKM memahami tahapan administrasi legalitas usaha dan mempercepat proses penerbitan NIB. Setelah pendampingan, terjadi peningkatan signifikan jumlah UMKM yang memiliki NIB dari 15% menjadi 78%. Selain memberikan kepastian hukum, legalitas usaha juga berdampak positif terhadap kredibilitas dan kepercayaan konsumen. Dengan demikian, pendampingan berbasis OSS yang disertai modul akuntansi dan legalitas terbukti menjadi strategi efektif dalam memperkuat daya saing dan keberlanjutan usaha UMKM di era digital.
KEPATUHAN WAJIB PAJAK PBB-P2: PENGARUH TARIF, PEMAHAMAN, DAN PENDAPATAN Putri, Rani Cahya; Indriyani, Rinni; Sari, Fitriya
Jurnal Riset Akuntansi Politala Vol 8 No 3 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i3.592

Abstract

Compliance with Cirebon’s Land and Building Tax (PBB-P2) is the focus of this analysis, which aims to examine the connection between taxpayer income, tax knowledge, and tax rates. Low compliance with paying PBB-P2 and increases to tax rates in 2024 form the basis of this research. Obtained the information for this research through questionnaires, utilizing a quantitative approach. Besides conducted data validity checks, hypothesis testing, and classical assumption tests, but also employed the method of multiple linear regression. Tax knowledge and taxpayer income affect their compliance with the Land and Building Tax (PBB-P2). The result shows that tax knowledge and taxpayer income have a greater impact on tax compliance than tax rates.
PROFITABILITAS BANK UMUM SYARIAH DI INDONESIA: PENGARUH CAR, NPF, FDR, INFLASI, DAN BI RATE Laela, Nur; Indriyani, Rinni; Sari, Fitriya
Jurnal Riset Akuntansi Politala Vol 8 No 3 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i3.596

Abstract

SThis study aims to analyze and measure the impact of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Financing to Deposit Ratio (FDR), Inflation, and BI Rate on the profitability of Islamic Commercial Banks (BUS) in Indonesia. This study adopts a quantitative approach, using panel data which is then processed through multiple linear regression. Partially, the main findings indicate that NPF significantly affects profitability negatively, while FDR has a significant positive correlation. Meanwhile, the CAR, Inflation, and BI Rate variables were found to have no significant effect. The result of this research are expected to enrich the Islamic finance literature and provide practical input for banking management in making strategic decisions to achieve optimal and sustainable financial performance.
Co-Authors Aizzudin, Muhamad Aji, Bambang Tetuko Ariel, Achmad Choirul Djadjuli, Mohamad Hafianah, Zulfa Indriyani, Rini Indriyani, Rinni Kananto, R. Komala, Safitri Ratna MUZAYYANAH MUZAYYANAH, MUZAYYANAH Nadhir, Muhammad nur laela Nurwijayanti Putri, Rani Cahya Rutinaias Haholongan Sahara, Lina Lita Siti Nurjannah Subhan, Rifqi Surono Surono Syafiq, Achwan Muhammad tatmimah, Itat