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Arfiana Dewi
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences

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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN LAMONGAN Dwi Pratiwi; Rita Nataliawati; Arfiana Dewi; Mesra Berlyn Haskim
Media Komunikasi Ilmu Ekonomi Vol 38 No 2 (2021): MELATI : Jurnal Media Komunikasi Ilmu Ekonomi Desember 2021
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.987 KB)

Abstract

Penelitian ini bertujuan untuk menguji analisis efektivitas dan potensi penerimaan pajak Bea Perolehan Hak Atas Tanah dan Bangunan terhadap Pendapatan Asli Daerah Kabupaten Lamongan periode tahun 2016-2020. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah data realisasi dan target Penerimaan Pendapatan Asli Daerah Kabupaten Lamongan selama tahun 2016-2020 dan sampelnya adalah data target dan realisasi penerimaan pajak pajak Bea Perolehan Hak Atas Tanah dan Bangunan Kabupaten Lamongan tahun 2016-2020. Metode pengumpulan data menggunakan data sekunder. Hasil dari penelitian menunjukkan tingkat efektivitas pajak Bea Perolehan Hak Atas Tanah dan Bangunan Kabupaten Lamongan secara keseluruhan dilihat dari rata-rata setiap tahunnya 81,65% dan termasuk kriteria yang cukup efektif. Efektivitas tertinggi terjadi pada tahun 2016 yaitu sebesar 112,44%. Besarnya pajak Bea Perolehan Hak Atas Tanah dan Bangunan dalam meningkatkan PAD Kabupaten Lamongan cukup besar. Potensi terbanyak dari transaksi jual beli.
ANALYSIS OF SHARE PERFORMANCE USING THREE FACTORS MODEL FAMA AND FRENCH (TFMFF) IN ILQ-45 STOCK PERIOD 2017-2020 Rendra Arief Hidayat; Bayu Rama Laksono; Arfiana Dewi; Rizky Aditya Nugraha
Jambura Economic Education Journal Vol 5, No 2 (2023): JULY 2023
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v5i2.18813

Abstract

Research conducted by Fama and French in 1996 showed that there were factors other than the beta that were significantly able to predict stock returns. However, several subsequent studies showed inconsistent results. The discrepancy between the results of previous studies prompted this research to be carried out. In this study, the researchers selected the stocks used based on the criteria for company profits and return on equity (ROE) offered by Warren Buffett. This study uses Buffett's criteria in selecting stocks that are used to analize TFMFF in estimating the return of stocks grouped into the Fama French portfolio. The method used is quantitative. The secondary data used are quarterly close price data, mining company equity value, Bank Indonesia interest rate (risk-free rate), and number of outstanding shares (number of shares outstanding). The results show that the TFMFF is accurate in predicting stock returns.
Moderating Role of Professional Commitment to Audit Quality Reduction Behavior during the Covid-19 Pandemic Period Arfiana Dewi; Dwi Kartikasari, Evi
Journal of Accounting Science Vol 6 No 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1591

Abstract

The aims of this study was to examine the effect of time budget pressure and locus of control on the behavior of auditors performing audit quality reduction behavior in the midst of the covid-19 pandemic. In addition, to find out profesional commitment to moderate the effect of time budget pressure and locus of control on audit quality reduction behavior in the midst of the covid-19 pandemic. The population in this study are auditors who work in Public Accounting Firms, the sampling method used purposive sampling and obtained a sample of 64 respondents who collected data using google form. Data analysis used multiple linear regression and moderated regression analysis (MRA). This study found that external locus of control had a positive effect on audit quality reduction behavior and the moderating role of profesional commitment was not supported. This study implies that auditors can adapt to current conditions except for auditors who have an external locus of control and policy makers can pay attention to this.
Pemanfaatan Media Sosial Pada Pimpinan Daerah Aisyiyah Lamongan Darianto Darianto; Arfiana Dewi; Ninin Nike Pebriyati; Yuliana Tri Ratnasari
NUSANTARA Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2021): Februari: Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v1i1.2632

Abstract

This article discusses social media content design training organized by the Lamongan Aisyiyah Regional Leadership (PDA), in collaboration with the Ahmad Dahlan Lamongan Institute of Technology and Business. The focus of utilization training is managing Instagram feeds and color choices. Participants, the majority of whom are women aged 30-45 years, act as contributors to the PDA Lamongan Instagram account. Material includes feed management, use of color pallette. The results of this training show an increased understanding of Instagram. The enthusiasm of the participants reflects the success of the training on utilizing PDA Lamongan social media by applying the knowledge gained, opening up the potential for similar activities in the future
Kinerja Keuangan Sektor Transportasi dan Logistik Di Tahun 2022 Arfiana Dewi; Rendra Arief Hidayat; Elliv Hidayatul Lailiyah
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6202

Abstract

Tujuan penelitian ini yaitu untuk mengetahui perbedaan bagaimana performa perusahaan sektor transportasi dan logistik pada keadaan sebelum covid-19, saat covid-19, dan saat kelonggaran PPKM yang diterapkan pemerintah dengan menggunakan analisis sistem DuPont. Rasio yang digunakan yaitu NPM, TATO, ROI, dan ROE. Obyek penelitian adalah perusahaan yang terdaftar di BEI pada sektor transportasi dan logistik pada tahun 2019, 2020, dan 2022. Jumlah data yang diobservasi yaitu 75 data. Metode analisis dengan menggunakan analisis nonparametrik dengan Uji Wilcoxon. Menurut hasil penelitian, tidak terdapat perbedaan dalam performa keuangan perusahaan antara periode sebelum dan setelah munculnya pandemi Covid-19 selama periode pelonggaran PPKM. Rasio keuangan seperti NPM, TATO, dan ROI tidak menunjukkan perbedaan signifikan dalam performa keuangan perusahaan antara sebelum dan saat pandemi Covid-19. Namun, terdapat perbedaan dalam performa keuangan pada rasio NPM, TATO, dan ROI antara periode saat pandemi Covid-19 dan selama pelonggaran PPKM. Meskipun demikian, rasio ROE menunjukkan bahwa tidak terdapat perbedaan antara situasi sebelum dan sesudah pandemi Covid-19, serta antara situasi ketika pandemi Covid-19 dan setelahnya.. Kata kunci: NPM, TATO, ROI, ROE
PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DENGAN DISIPLIN KERJA SEBAGAI VARIABEL INTERVENING Tazkia Nilnal Muna; Ristanti Akseptori; Arfiana Dewi
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3233

Abstract

This study aims to determine the effect of work environment on employee performance through work discipline at one of the shipyard companies in Surabaya. The company faces performance problems that are thought to be caused by a less structured work environment. This study aims to analyze how these factors affect performance through work discipline. This study used questionnaires and interviews to collect data from 136 employees through simple random sampling. Instrument quality assessment was carried out using the outer model test, while hypothesis testing was carried out through the inner model method. The results showed that the work environment has a positive effect on employee performance. The work environment does not have a positive effect on work discipline. Work discipline is not proven to have a positive influence between employee performance and work environment variables. These results indicate the importance of improving the work environment to improve employee performance.
ANALISIS PENGARUH TRADING VOLUME ACTIVITY DAN DEBT MATURITY STRUCTURE TERHADAP STOCK PRICE CRASH RISK Aurellia Berliana; R.A. Norromadani Yuniati; Arfiana Dewi
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3238

Abstract

The stock price conditions from 2018-2023 have always experienced fluctuations and crashed in 2020 due to the COVID-19 pandemic. This has made investors cautious when investing in stocks to avoid the risk of a stock price crash. This study aims to determine the effect of Trading Volume Activity and Debt Maturity Structure on Stock Price Crash Risk in transportation and logistics companies listed on the Indonesia Stock Exchange from 2018-2023. The sampling technique used in this study is purposive sampling, and a sample of 10 companies that meet the criteria from 37 companies was obtained. The type of data used is secondary data obtained from www.finance.yahoo.com. The analysis technique used in this study is Panel Data Regression. The results show that Trading Volume Activity does not affect Stock Price Crash Risk. And Debt Maturity Structure have a positive effect on Stock Price Crash Risk.
ANALISIS RASIO LIKUIDITAS UNTUK MEMPREDIKSI FINANCIAL DISTRESS PERUSAHAAN SUB SEKTOR TRANSPORTASI LAUT Putri Ayu Anggraini; R.A. Norromadani Yuniati; Arfiana Dewi
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3239

Abstract

The decline in the number of passengers and the volume of goods being loaded and unloaded using sea transport has resulted in a decrease in the revenue of companies in the sea freight transport subsector in Indonesia. From 2016-2022, 68% of companies in the sea transportation subsector in Indonesia had negative profits. The negative profit indicates that the company is experiencing financial difficulties that result in financial distress (FD). This study aims to see the FD condition and compare whether liquidity ratio affect financial distress conditions in the sea transportation sub sector listed on the Indonesia Stock Exchange period 2016-2022. The sample was determined using the purposive sampling technique with simple linear regression as the analysis test. The study result showed that 17,5% of companies in Indonesia experienced FD and liquidity did not affect the FD of companies in Indonesia period 2016-2022 because liquidity represented by current ratio, only measures the company’s short-term capabilities.
PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING Annisa Syafitri; Ristanti Akseptori; Arfiana Dewi
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3242

Abstract

Employee performance is the main factor for companies to improved quality and competed with other companies. This study aims to examine the effect organizational culture on employee performance with work motivation as an intervening variable. Based on the problems, performance and work motivation tend to fluctuate and decline. The implementation of organizational culture is not optimal. This type of research is explanatory research which is quantitative with data collection techniques using questionnaires. The selected sample is a saturated sample with fifty-one permanent employees. Validity and reliability tests are used in this study for testing instruments with hypothesis testing using multiple linear regression analysis, path analysis and sobel tests. The results of the study indicate that the variables of organizational culture have a positive effect on employee performance. Partial organizational culture have a positive effect on employee performance and work motivation can mediate the effect between organizational culture on employee performance, therefore, companies need to improve the optimization of organizational culture and work motivation to improve employee performance.
PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Rekha Wahyusyah; Ristanti Akseptori; Arfiana Dewi
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2024
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v3i1.3246

Abstract

The purpose of this study was to analyze the effect of work environment on employee performance through job satisfaction. The research used a saturated sample. The samples amounted to fifty-one permanent employees. The type of research used explanatory research is quantitative. The data was collected using a questionnaire. The data analysis techniques used are validity test, reliability test, classical assumption test, simple linear analysis test, path analysis, and sobel test. The results of this study showed that there is a positive influence between the work environment on employee performance. There was a positive influence between the work environment on job satisfaction. Job satisfaction has a positive effect on employee performance. The results of testing with job satisfaction as an intervening variable between the work environment and employee performance proved to have no effect. The implications of this research are important for companies to pay attention to work environment conditions and increase job satisfaction so as to improve employee performance.
Co-Authors Annisa Syafitri Aurellia Berliana Bayu Rama Laksono Darianto Darianto Dwi Kartikasari, Evi Dwi Pratiwi Elliv Hidayatul Lailiyah Fikry, Izzul Gusma Hamdana Putra Mesra Berlyn Haskim Ninin Nike Pebriyati Ponti Almas Karamina Pratama Yuli Arianto Putri Ayu Anggraini Rekha Wahyusyah Rendra Arief Hidayat Ristanti Akseptori Rita Nataliawati Syafiuddin Syafiuddin Tazkia Nilnal Muna Yuliana Tri Ratnasari Yuniati, R.A. Norromadani