Article Per Year (5 Year)
p-Index From 2021 - 2026
3.402
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AdBispreneur Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Akuntansi dan Bisnis Jurnal REP (Riset Ekonomi Pembangunan) Economic and Education Journal (Ecoducation) JAAF (Journal of Applied Accounting and Finance) Jurnal Ilmiah Akuntansi dan Bisnis JASF (Journal of Accounting and Strategic Finance) Accounting Global Journal Jurnal Ilmiah Akuntansi Kesatuan Civitas Ministerium: Jurnal Pengabdian Kepada Masyarakat Eksos Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi dan Keuangan (JAK) Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal IPTEK Bagi Masyarakat Jurnal Cakrawala Ilmiah Rahmatan Lil’alamin Journal of Community Services (RLA) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Economic and Education Journal (Ecoducation) Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Fatimah, Ari Nurul
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Tidar
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Physics Public Health Social Sciences Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
Analisis Rasio Profitabilitas dan Likuiditas untuk Menilai Kinerja Keuangan PT. Siantar Top Tbk. Periode Tahun 2016- 2020 An-nurlia Hanifah; Ari Nurul Fatimah
Economic and Education Journal (Ecoducation) Vol 4 No 1 (2022): Economic and Education Journal (Ecoducation)
Publisher : Program Studi Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v4i1.1436

Abstract

Penelitian ini menggunakan penelitian kuantitatif deskriptif. Tujuan penelitian ini untuk menilai kinerja keuangan perusahaan yang dinilai dengan analisis rasio keuangan pada PT Siantar Top Tbk. dengan menggunakan Rasio Profitabilitas yang terdiri dari Net Profit Margin, ROA (Return On Assets), ROE (Return On Equity) dan Rasio Likuiditas yang terdiri dari Rasio Lancar (Current Ratio), Rasio Cepat (Quick Ratio) untuk mendapatkan laba dan meningkatkan prestasi yang dicapai perusahaan, maka perusahaan tersebut harus memiliki kinerja keuangan yang efektif dan sehat. Hasil penelitian menunjukkan kinerja keuangan perusahaan dinilai dari rasio profitabilitas menunjukkan bahwa perusahaan berada dalam kondisi kurang baik, karena masih belum mampu untuk memperoleh keuntungan, sedangkan jika dinilai dari rasio likuiditas menunjukkan bahwa perusahaan dalam kondisi baik, dapat dilihat bahwa rata-rata rasio lancar dan rasio cepat telah mencapai batas standar rata-rata industri. Data yang diteliti adalah laporan keuangan PT Siantar Top Tbk. dari tahun 2016 sampai dengan 2020. Data diperoleh dari Bursa Efek Indonesia dan annual report yang bersumber dari website resmi PT Siantar Top Tbk.
Analisis Efektivitas dan Efisiensi Pelaksanaan Anggaran Belanja Daerah pada BPKAD Pemerintah Kota Magelang (Tahun 2015-2018) Sekar Ayu Widowati; Ari Nurul Fatimah
Economic and Education Journal (Ecoducation) Vol 4 No 1 (2022): Economic and Education Journal (Ecoducation)
Publisher : Program Studi Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v4i1.1799

Abstract

Tujuan penelitian ialah mengkaji kinerja dari BPKAD Kota Magelang tahun anggaran 2015 – 2018. Data dalam penelitian merupakan data sekunder yang didapatkan dari BPKAD Kota Magelang berupa Laporan Realisasi Anggaran periode 2015 – 2018. Penelitian ini ialah penelitian deskriptif yang menggunakan Teknik analisis efektivitas serta efisiensi untuk mengukur kinerja BPKAD Kota Magelang. Hasil dari penelitian menunjukan bahwa tingkat efektivitas anggaran belanja selama periode 2015 – 2018 terjadi fluktuasi di setiap tahunya, dimana tahun 2015 tergolong kedalam karakteristik kurang efektif, dan pada tahun 2016 – 2018 masuk karakteristik cukup efektif. Didalam pelaksanaanya, BPKAD Kota Magelang secara keseluruhan telah diolah secara efisien dimana pada tahun 2015 dan 2016 masuk karakteristik sangat efisien dan tahun 2017 – 2018 masuk karakteristik efisien.
Analisis Perbandingan Anggaran dan Realisasi Anggaran Pra-Pep dengan Saat Penerapan Program Efisiensi Pemerintah Berlaku di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Kebumen : Tahun 2024 - 2025 Fitri Nurul Hidayah; Ari Nurul Fatimah
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 1 (2026): JANUARI -JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/30fafj43

Abstract

Penelitian ini membandingkan anggaran dan realisasi sebelum serta saat penerapan Program Efisiensi Pemerintah (PEP) di DPMPTSP Kabupaten Kebumen tahun 2024–2025. Metode studi kasus kualitatif digunakan melalui wawancara, observasi, dan dokumentasi. Hasil menunjukkan efisiensi 40–50% pada belanja operasi, terutama pada pos barang dan jasa, konsumsi rapat, jasa kantor, serta perabot/bahan kantor. Strategi efisiensi dilakukan dengan pengetatan pengadaan non-esensial, digitalisasi rapat, dan penghapusan honorarium non-pokok. Kebijakan ini menghasilkan pengelolaan keuangan lebih disiplin serta membuka peluang realokasi dana ke program prioritas tanpa menurunkan kualitas layanan publik.
Should Companies Engage In CSR? Evidence From CSR Impact On Cost Of Capital In Top Asean Companies Prihastiwi, Diah Agustina; Fatimah, Ari Nurul
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.584 KB) | DOI: 10.20961/jab.v20i2.567

Abstract

The growing concern of business’s effect on social and environment has been unprecedented. Companies must do their parts as corporate citizens. Despite the rising public demand, many companies still hesitate in doing so. The purpose of this study is to give evidence that engaging in CSR activities can have impact on cost of capital, represented by cost of equity (COE) dan cost of debt (COD). Using 200 companies in ASEAN during the period 2017-2019 as samples, we estimate the relationship between a company’s sustainability reporting and its COE and COD. The findings showed that disclosure of CSR activities can help reduce COE. However, analysis result provides no evidence regarding relationship between sustainability reporting and COD. This study provides evidence that engaging in CSR can give benefit to companies through the reduction of COE.Perhatian masyarakat terhadap dampak dari operasi bisnis terhadap sosial dan lingkungan belum pernah terjadi sebelumnya. Perusahaan harus melakukan perannya sebagai bagian dari masyarakat corporate citizens. Meski permintaan masyarakat meningkat, banyak perusahaan masih ragu untuk melakukannya. Tujuan dari penelitian ini adalah untuk memberikan bukti bahwa melakukan kegiatan CSR dapat berdampak pada biaya modal (cost of capital), yang diwakili oleh biaya ekuitas (cost of equity /COE) dan biaya utang (cost of debt/COD). Dengan menggunakan 200 perusahaan di ASEAN selama periode 2017-2019 sebagai sampel, kami meneliti hubungan antara pelaporan berkelanjutan (sustainability reporting) perusahaan dengan COE dan COD. COE diukur berdasarkan kelebihan return dan COD diukur menggunakan suku bunga. Dengan menggunakan analisis regresi berganda, hasil penelitian menunjukkan bahwa pengungkapan kegiatan CSR dapat membantu menurunkan COE. Akan tetapi, hasil analisis tidak memberikan dukungan hubungan yang signifikan antara sustainability reporting dan COD. Studi ini memberikan bukti bahwa melakukan CSR dapat memberikan manfaat bagi perusahaan melalui pengurangan COE.
Pengaruh Board Characteristics dan Koneksi Politik Terhadap Financial Distress Amprita Nurvitasari; Ari Nurul Fatimah; Atika
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.9068

Abstract

Risiko financial distress yang tercermin dari penurunan kinerja dan ketidakmampuan perusahaan dalam memenuhi kewajiban menunjukkan pentingnya stabilitas keuangan perusahaan dalam penilaian investor, terutama pada sektor property dan real estate. Sektor ini memiliki karakteristik investasi besar, siklus bisnis yang panjang, serta risiko keuangan yang tinggi. Penelitian ini bertujuan untuk menginvestigasi pengaruh board characteristics (meliputi ukuran dewan komisaris, woman on board of commissioner, woman on board of director, board education) serta koneksi politik terhadap financial distress yang berlandaskan pada agency theory. Penelitian ini menggunakan desain penelitian kuantitatif dengan pendekatan kausalitas. Penelitian ini menerapkan teknik purposive sampling dengan total 258 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda yang diolah menggunakan aplikasi SPSS versi 26. Hasil penelitian menunjukkan bahwa board education berpengaruh negatif terhadap financial distress. Woman on board of director berpengaruh positif terhadap financial distress. Sementara itu, ukuran dewan komisaris, woman on board of commissioner, dan koneksi politik tidak berpengaruh terhadap financial distress. Perusahaan disarankan agar dapat mempertimbangkan tingkat pendidikan sebagai salah satu kriteria dalam pengangkatan dewan direksi agar dapat meningkatkan kualitas keputusan strategis, sehingga dapat menekan risiko terjadinya financial distress.
EFFECT OF CURRENT RATIO (CR), RETURN ON ASSET (ROA), DEBT TO EQUITY RATIO (DER), EARNING PER SHARE (EPS) ON STOCK PRICES OF BUILDING CONSTRUCTION SUBSECTOR COMPANIES (J211 IDX-IC) LISTED ON THE IDX IN 2016-2021 Evi Yustikasari; Ari Nurul Fatimah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i1.419

Abstract

Investment activities in the company are supporting factors that can affect the sustainability of the company in the future. The nominal size of the stock price will be a consideration for investors in making investments. This study aims to analyze whether or not there is an influence of fundamental factors including ROA (return on Assets), ROE (return on equity), DER (debt equity ratio), EPS (earnings per share), and CR (current ratio) on stock prices in building construction subsector companies listed on the Indonesia Stock Exchange in 2016-2021. This research is included in the type of quantitative research using secondary data. The sample data collection technique uses the purposive sampling method where a sample of 24 companies from a population of 55 companies was obtained. The results showed that between 2016 and 2021, the share price of building sub-construction companies listed on the IDX was largely and partly influenced by the Return on Assets (ROA). Further, the share price of IDX-listed building sub-construction companies was significantly and partly influenced by the current ratio (CR). The share prices of building companies engaged in sub-construction were significantly and partially influenced by the debt equity ratio (DER). In addition, EPS will have a positive and significant impact on the share price of building sub-construction companies listed on the IDX.
ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP KINERJA KEUANGAN DAERAH Keri Saroh Isti'anah; Ari Nurul Fatimah
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 2 (2023): March 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i2.388

Abstract

The COVID-19 pandemic is an outbreak of an infectious disease originating from the SARS-Cov-2 virus. As the virus grows, it causes various problems in various areas of life in society. The impact felt was so real with the cases of high death rates, unstable economy and other problems. The government, which has an obligation to make people's welfare take various policies to overcome this problem. From policy making, surely, it intersects with state finances which will ultimately affect the financial performance of the government itself. The purpose of this research is to determine the impact of the COVID-19 pandemic on the financial performance of local governments. The method used in writing this article is a qualitative method in the form of a literature review. The data obtained comes from secondary data, namely in the form of indirect retrieval via Google Scholar, Sinta and several articles that support the concept of the theme ranging from 2017-2022. The results of this study show that there have been changes in Indonesia's economic quarter and the regional budget experienced a minus number. Even so, the influence of the Covid-19 pandemic did not have a significant impact on the financial performance of local governments in several regions in Indonesia.
ANALYSIS OF THE EFFECTIVENESS, EFFICIENCY, AND CONTRIBUTION OF REGIONAL TAXES IN EFFORTS TO INCREASE REGIONAL ORIGINAL INCOME IN MAGELANG REGENCY 2016-2020 Shinta Dian Ayu Pitaloka; Ari Nurul Fatimah
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 1 No. 2 (2022): JANUARY 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.693 KB) | DOI: 10.55047/cashflow.v2i1.139

Abstract

The study aims to determine the level of efficiency, and local tax levies in an effort to increase Regional Original Income in Magelang Regency for 5 consecutive years, namely 2016, 2017, 2018, 2019, 2020. Regional taxes are a supporting component of Regional Original Income so that it can help increase Regional Original Income. This analysis uses a qualitative descriptive method to determine the level of effectiveness, efficiency, and contribution of local taxes in a effort to increase Regional Original Income in Magelang Regency. The data used is secondary data obtained from the Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah of Magelang Regency. The result of the analysis reveal that the effectiveness of local taxes for 5 consecutive years is declared very effective, efficiency of local taxes is declared very efficient, and the contribution of local taxes is stated to be quite good at the level of contribution.
Unveiling The Impact of Collaboration-Oriented Culture on the Sustainability Report Quality: The Role of Stakeholder Pressure Diah Agustina Prihastiwi; Atika Atika; Ari Nurul Fatimah; Evy Rahman Utami
JASF: Journal of Accounting and Strategic Finance Vol. 8 No. 2 (2025): JASF (Journal of Accounting and Strategic Finance) - December 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v8i2.654

Abstract

Purpose: This research attempts to reveal how a team-centric culture impacts the quality of sustainability reports and how stakeholder pressure influences those linkages. Method: This study employs a quantitative methodology. The research sample comprised 64 energy industry companies from 2020 to 2024. Based on the purposive sampling employed, this research consists of 56 energy companies (260 observations). Secondary data from annual reports and corporate sustainability reports were utilised. The data were processed using STATA software. Findings: The findings show that energy companies that prioritise human capital development do not impact on the quality of sustainability reports, according to the fixed effect estimate model. Furthermore, pressure from institutional shareholders does not persuade companies to generate better sustainability reports. This finding aligns with other types of stakeholder pressure, both from creditors and employees. Other findings suggest that only company age can be an indicator of companies producing better-quality sustainability reports. Furthermore, several estimation models found that company size and profitability (return on assets) play a role in encouraging better-quality sustainability reports. Implications: The research findings indicate that all energy companies in Indonesia have not yet used assurance services to verify the information included in their sustainability reports. The findings provide practical implications for regulatory bodies, including the Indonesian Financial Accounting Standards Board-Institute of Indonesia Chartered Accountants (IAI) and the Financial Services Authority (OJK), regarding sustainability report verification regulations to minimise negative narcissism practices. Novelty/Value: This study focuses on the quality of the sustainability report related to the company's culture. Based on the theoretical perspective, this study uses institutional theory and stakeholder theory. Additionally, this study took into account the moderating effect of stakeholder pressure, which might have an impact on managerial choices.
Mapping the Creative Economy Sector in Magelang: Local Synergy Toward Regional Competitiveness Siti Arifah; Ari Nurul Fatimah; Muhamad Maksum Hidayat; Muhammad Ichwandar Akrianto; Anam Firman Shah; Istikharoh Dwi Prihatiningsih; Alyssa Najmi Nurjanah
Jurnal IPTEK Bagi Masyarakat Vol 6 No 1 (2026)
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-ibm.v6i1.1667

Abstract

This study analyzes the spatial distribution, ecosystem dynamics, and development challenges of the creative economy sector in Magelang City using a geospatial approach. GIS, spatial cluster analysis, and the pentahelix framework were employed to examine the relationships among spatial concentration, accessibility, digital transformation, and regional competitiveness. Data were collected from 170 creative economy actors through surveys, interviews, and field observations, while spatial analysis was conducted using ArcGIS 10.8. The results show that creative economy activities are concentrated in several urban clusters, particularly in Potrobangsan, Magelang, and Kramat Utara, supported by better accessibility, infrastructure, and market connectivity. Culinary, craft, and fashion subsectors remain dominant, whereas digital-based subsectors continue to develop more slowly due to limited digital capacity and a less-developed innovation ecosystem. The study also identifies spatial disparities in digitalization, collaboration networks, business performance, and government support across regions. These findings highlight the importance of spatially informed policies, including creative hubs, digital incubation programs, and place-based development strategies, to strengthen sustainable regional competitiveness.
Co-Authors Aissa Dyas Risqiana Alyssa Najmi Nurjanah Amprita Nurvitasari An-nurlia Hanifah Anam Firman Shah Annisa Puspita Sari Arifah, Siti Atika Atika Atika Deva Sasti Wilujeng Diah Agustina Prihastiwi Endang Kartini Panggiarti Erni Puji Astutik Evi Yustikasari EVY RAHMAN UTAMI Fitri Nurul Hidayah Indri Adinda Asha Istikharoh Dwi Prihatiningsih Iswanaji, Chaidir Keri Saroh Isti'anah Lena Islamiyatun Muhamad Maksum Hidayat Muhammad Ichwandar Akrianto Nuwun Priyono Octavia Lhaksmi Pramudyastuti Riris Atifah Risma Wira Bharata Riza Aziza Sumarna Rizka Satria Adhi Sekar Ayu Widowati Shinta Dian Ayu Pitaloka Siti Afidatul Khotijah Suryatimur, Kartika Pradana Umi Hidayati Vita Irawati Wulan Damayanti Yulida Army Yulida Army Nurcahya