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All Journal EKONOMIS : Journal of Economics and Business Bisma: Jurnal Bisnis dan Manajemen Jurnal Abdimas Bina Bangsa
Fathonah, Andina Nur
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH PERSPESI KEMUDAHAN, MANFAAT, RISIKO DAN KEPERCAYAAN TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI (Studi Pada Pelaku UMKM Kota Bandung) Apriwandi, Apriwandi; Christine, Debbie; Wijaya, Aida; Kartadjumena, Eriana; Sherlita, Erly; Fathonah, Andina Nur
Bisma: Jurnal Bisnis dan Manajemen Vol. 17 No. 2 (2023)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v17i2.42835

Abstract

This study aimed to determine the interest of small and medium enterprises (SMEs) in using accounting information systems. The interests of SMEs were measured by using the effectiveness of implementing accounting information systems. In addition, behavioral variables were used to bridge the relationship between the perceptions of SMEs on the ease of use, benefits, risks, and trust in the effectiveness of the information system used. The survey method involving a questionnaire was used in this study. The results showed that behavior determines the effectiveness of applying accounting information systems to SMEs. This study also found that it is essential to pay attention to the benefits of the financial accounting system created by the SME company in bringing out a positive attitude from users of accounting information systems.
PENYULUHAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) PADA DAHLIA BATIK GENTURAN CIANJUR Fathonah, Andina Nur; Andriana, Nadila; Hadi, Dudi Abdul; Maryanti, Lilis; Hidayat, Rachmat
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1555

Abstract

This community service activity aims to provide knowledge about Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) at Dahlia Batik Genturan Cianjur. Many batik entrepreneurs have not understood and made financial reports based on SAK EMKM. This counseling is the beginning of our activities in PkM activities and assistance will be carried out for the next stage so that MSME actors are expected to be able to make good financial reports based on SAK EMKM.
Do Intellectual Capital and Environmental, Social, and Governance (ESG) on Financial Performance? Fathonah, Andina Nur; Ali, Muhammad; Apriliana, Tria
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1519

Abstract

The majority of Indonesians depend on agriculture as an important sector. PSAK 69 regarding agriculture must be supported by companies engaged in this field because they must have rules for preparing Financial Statements. This study aims to determine the effect of Intellectual Capital and ESG on Financial Performance (Agriculture Sector 2019-2021 Period).  In the context of IC, the dependent variable discussed in this study is symbolized by VAIC in three ways: Value Added Capital Cefficient (VACA), Human Capital Cefficient (VAHU), and Structural Capital Cefficient (STVA). In addition, there is an additional dependent variable, ESG. Financial performance, represented by Return on Asset (ROA), is the independent variable of this study. This study is quantitative. The Indonesia Stock Exchange Annual Report is the source of secondary time series data used in this study. The study will take 36 samples, with 12 companies selected to be sampled for three years. This study uses the explanatory method. This study uses descriptive analysis and multiple linear regression to analyze the data. Only VAHU affects ROA, while the other variables do not. Together, VACA, VAHU, STVA, and ESG have an influence of 60.97% on ROA, and other variables not examined in this study have an influence of 39.03%.
Blue Economy dalam Upaya Pengentasan Kemiskinan Masyarakat Pesisir di Indonesia Apriliana, Tria; Fathonah, Andina Nur; Ali, Muhammad
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1528

Abstract

The potential for utilization of the Indonesian maritime sector is very large, but it has not been utilized optimally. In efforts to develop the maritime sector, Indonesia faces the challenge of improving the economy in the maritime sector, but also has to maintain existing sustainability, which is stated in the blue economy concept. This research aims to determine the effect of the number of fishermen and the number of marine capture fishing vessels on poverty through the volume of capture fisheries production and the value of capture fisheries production in Indonesia. This research examines 34 provinces in Indonesia for the 2021 period using path analysis techniques. The results of the research show that the number of fishermen has a significant influence on the volume of capture fisheries production, the number of fishermen has no significant influence on the value of capture fisheries production, the number of capture fisheries vessels has a significant influence on the volume of capture fisheries production, the number of capture fisheries vessels has no significant influence on the value of capture fisheries production, the volume of capture fisheries production has a significant effect on the production value of capture fisheries, the production value of capture fisheries does not have a significant effect on gross regional domestic product, and the production value of capture fisheries does not have a significant effect on environmental quality in Indonesia.
Governance, Risk and Compliance (GRC) and Intellectual Capital's Impact on the Financial Performance of Indonesian Stock Exchange-Listed Companies That Win Top GRC Awards in 2020–2023 Marpaung, Rika Hastuti Melianingsih; Fathonah, Andina Nur
Ekonomis: Journal of Economics and Business Vol 9, No 1 (2025): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v9i1.2045

Abstract

The purpose of this study is to ascertain and evaluate the impact of intellectual capital and governance, risk, and compliance (GRC) on the financial performance of 2019 BEI-listed businesses who get the Top GRC Awards. The approach used to determine the sample was purposeful sampling. During a four-year observation period, samples were obtained from eight companies, yielding thirty-two observations. Panel data regression and Eviews 12 are used in this study's data analysis. The findings of this study indicate that the financial performance (ROA) of the organization is significantly impacted by both intellectual capital and GRC (Governance, Risk, and Compliance). Financial performance (ROA) is not partially impacted by GRC. The financial success of the business is impacted by intellectual capital (ROA).
Co-Authors Andriana, Nadila Apriwandi . Christine, Debbie Eriana Kartadjumena Erly Sherlita Hadi, Dudi Abdul Marpaung, Rika Hastuti Melianingsih MARYANTI, LILIS MUHAMMAD ALI RACHMAT HIDAYAT Tria Apriliana, Tria Wijaya, Aida