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Nur Sayidah

Universitas Dr. Soetomo

Author-ID : 225240

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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Participatory Budgeting In Indonesia Private University Nur Sayidah; Aminullah Assagaf
AKRUAL: JURNAL AKUNTANSI Vol 10 No 1 (2018): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v10n1.p57-68

This study aims to explore participatory budgeting practices of a private university in Surabaya. The research method use qualitative approach. The research site is Dr. Soetomo Surabaya. Informants in this study were Rector, Vice Retor, Deans and Head of Internal Audit. The data collection is mainly with participating observation. Researchers as vice chairman of the budget committee could follow budgeting process began with budget committee meetings, leaders meetings, senate meeting until the meeting with the foundation. Data were analyzed with Miles and Huberman's (1992) qualitative analysis technique. The result indicates that Vice Rector II acts as a leader have in the context of budgeting. Rector as a leader in university level and Chairman of the Foundation acts as a leader at the foundation level. Harmony and togetherness in the budgeting process is reflected in the participation of some players in establishment of work program. This process is in a way democratic. While, the balance is reflected in the process of budgetary increase in allowances.

FINANCIAL DISTRESS DI BUMN INDONESIA DAN FAKTOR-FAKTOR YANG MEMPENGARUHI INVESTASI, LEVERAGE DAN CASH FLOW OPERATION TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN BUMN Aries Widya Gunawan; Aminullah Assagaf; Nur Sayidah; Alvy Mulyaningtyas
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

This study aims to analyze the effect of managerial compensation, working capital, investment growth, and cash flow operations on financial distress in state-owned companies. This study uses several independent variables that empirically affect operating cash flow that has an impact on SOE financial distress. This study also uses financial indicators as control variables to limit the influence of factors or other variables outside the independent variable. The control variable used in this study is leverage. The researcher selected secondary data from 2014-2017 from a sample of 19 State-owned enterprises that received subsidies or equity participation from the government. The analytical method used is a statistical approach through the classical assumption test and linear regression model. The results of this study indicate that Working Capital and leverage have an influence on Financial Distress. Management Compensation, Investment Growth, and Cash Flow Operations have no influence on Financial Distress.

MEMBANGUN KETANGGUHAN KOMUNITAS MELALUI DASAWISMA SIAGA BENCANA DI DESA BUNGURASIH KECAMATAN WARU KABUPATEN SIDOARJO Hendro Wardhono; Priyanto Priyanto; Nur Sayidah; Siti Marwiyah
Madani Jurnal Politik dan Sosial Kemasyarakatan Vol 14 No 02 (2022): AGUSTUS 2022
Publisher : Universitas Islam Darul Ulum Lamongan

Women as part of society are often 'made' more vulnerable to disasters, through the social roles they develop. Women have less access to resources, for example: social networks and influence, transportation, information, skills (including literacy), control of natural and economic resources, individual mobility, security of housing and work, guarantees of freedom from violence, and ownership of control over decision making. In fact, they are all important in disaster management programs or activities. In essence, women and men respond differently to crisis or disaster situations. In an effort to fight violence, survive and help those who are their dependents, women and men will take different actions. This may be obvious, but experience to date has shown that the gender aspect of a crisis or disaster is often overlooked and not visible when planning interventions. Furthermore, Dasa Wisma is very useful for empowering and increasing the capacity of its members in dealing with disasters in their homes. The Dasa Wisma group and its network have spread to all corners of Indonesia through the PKK (Family Welfare Education) program, which is a very strategic social capital. It is necessary to increase the participation of women in disaster management, so that the coverage of protection for families will be more optimal.

PENGARUH KEADILAN, DISKRIMINASI, DAN KEMUNGKINAN TERDETEKSI KECURANGAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK PENGHASILAN (TAX EVASION) (Studi Kasus Pada WPOP Yang Melakukan Kegiatan Usaha di Kabupaten Kendal) Dhiny Nur Halifah; Nur Sayidah
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 1 (2021): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

The purpose of this study was to analyze the effect of justice, discrimination and the possibility of fraud detection on taxpayers' perceptions of income tax evasion (tax evasion). Tax evasion is a taxpayer's way of reducing or even eliminating the amount of tax owed. The population in this study were individual taxpayers in Kendal Regency. The sampling method was carried out by convenience sampling technique. The sample in this study is an individual taxpayer who conducts business activities in Kendal Regency, amounting to 43 people. The results of this study indicate that justice, discrimination and the possibility of fraud detection simultaneously have a significant effect on income tax evasion (tax evasion) as evidenced by a significant value of 0.000 <0.05. Partially fairness has no significant effect on income tax evasion (tax evasion), this is evidenced by a significant value of 0.787> 0.05, discrimination has a significant effect on income tax evasion (tax evasion) as evidenced by a significant value of 0.000 <0.05 and the possibility of fraud detection significant effect on income tax evasion (tax evasion) as evidenced by a significant value of 0.000 <0.05.

PENGARUH CORPORATE SOCIAL RESPONSBILITY, KEPEMILIKAN KELUARGA DAN PERENCANAAN PAJAK TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Rahmadanti Rahmadanti; Nur Sayidah
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 1 No 1 (2021): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

The purpose of this study is to analyze the Influence of Corporate Social Responsbility, Family Ownership and Tax Planning on Tax Avoidance (Tax Avoindance). Tax Avoidance (Tax Avoindance) is a legal action, because it is done by reducing the tax burden owed by looking for existing regulatory weaknesses. Tax avoidance is considered exploitation, complexity, technicality, and loopholes in tax law. The population in this study is a company registered in Jakarta Islamic Index in 2019. The sampling method is done by purposive sampling technique. The sample in this study is a company registered in Jakarta Islamic Index in 2019 30 companies. . The results of this study showed coporate social responsibility, family ownership and tax planning simultaneously had a significant effect on tax avoidance as evidenced by a significant value of 0.013 < 0.05. Partially corporate social responsebility has a significant effect on tax avoidance this is evidenced by a significant value of 0.073 < 0.10 , family ownership has a significant effect on tax avoidance as evidenced by a significant value of 0.003 $ 0.05 and tax planning has no significant effect on tax avoidance as evidenced by a significant value of 0.22 > 0.05.

STRATEGI PENINGKATAN KINERJA SUMBER DAYA MANUSIA PADA YAYASAN YAMARU SAYAP KASIH Soares, Yohanes; Sayidah, Nur; Ady, Sri Utami
Mount Hope Economic Global Journal Vol. 2 No. 1 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v2i1.200

The aim of writing this research is to find out the results of a SWOT analysis of employee performance improvement strategies carried out by human resource management at the Yamaru Wing Kasih Foundation. and strategies to improve employee performance carried out by human resource management at the Manuel Runtu Tomohon Foundation. The data method used in this research is SWOT. SWOT shows that the position of the Manuel Runtu Foundation is in quadrant 1 (+,+). This means that the Foundation has opportunities and strengths that can be utilized for foundation development programs. Position in quadrant I, theoretically, means that the strategy that must be implemented by the Foundation is a strategy that supports aggressive growth policies (growth oriented strategy) or an aggressive strategy. The review of internal conditions including organization, governance, resources and performance of Yamaru Wing Kasish directs all foundation organs towards one virtue, namely professional management of the foundation. To be able to take advantage of opportunities and face challenges that occur in the external environment, professionalism is seen as an urgency. The initial step is to organize a planning system based on strategic planning.

Penerapan Kebijakan Pembayaran Zakat Sebagai Pengurang Pajak (Studi di SD Islam Maryam Surabaya) Kusumawati, Arum Pratiwi; Sayidah, Nur
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5182

Penelitian ini bertujuan untuk menganalisis respon wajib pajak orang pribadi atas penerapan kebijakan pembayaran zakat sebagai pengurang pajak di SD Islam Maryam Surabaya. Data yang digunakan dalam penelitian ini adalah hasil wawancara dan data gaji, tunjangan, pajak serta zakat. Pengumpulan data dilakukan dengan metode dokumentasi dan wawancara. Informan berjumlah lima orang yaitu kepala dan wakil kepala sekolah, bendahara sekolah dan dua orang guru. Hasil analisis menunjukkan bahwa wajib pajak belum memahami penerapan UU No. 23 Tahun 2011 Pasal 22 dan 23 tentang Zakat Sebagai Pengurang Penghasilan Kena Pajak. Informan sebagai wajib pajak orang pribadi (WPOP) bersikap pasif karena kurangnya pengetahuan terhadap ketentuan perundang-undangan. WPOP yang telah membayar zakat tidak memasukkan jumlah zakatnya dalam pelaporan SPT tahunan. WPOP membayar zakat ke amil zakat yang bukan ditunjuk Negara sehingga tidak memiliki bukti bayar. Pemungutan penerapan kebijakan pembayaran zakat pengurang pajak pada SD Islam Maryam telah memberikan dasar aturan walaupun masih bersifat umum, namun dapat dijadikan panduan dalam melaksanakan aktifitas yang berhubungan dengan masalah ekonomi di Indonesia.

Analisis Tingkat Kepatuhan Dan Transparansi Laporan Dana Kampanye Partai Politik Di KPU Jawa Timur Sayidah, Nur; Mandasari, Suryanti
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v4i2.4597

Penelitian ini bertujuan untuk mengetahui bagaimana tingkat kepatuhan dan transparansi laporan dana kampanye partai politik di provinsi Jawa Timur. Analisi yang digunakan dalam penelitian ini adalah metode kualitatif dengan model interktif. Data yang digunakan dalam penelitian ini difokuskan pada hasil audit kepatuhan laporan dana kampanye partai politik di Provinsi Jawa Timur. Hasil penelitian ini menunjukkan bahwa berdasarkan hasil audit kepatuhan dari 16 partai politik yang menjadi peserta pemilu, sebanyak 44% dinyatakan patuh tanpa pengeculian dan 56% dinyatakan patuh dengan pengecualian. Laporan dana kampanye sudah dilakukan secara transparan karena hasil audit yang dilaporkan harus di umumkan kepada publik melalui laman resmi KPU Jawa Timur.

Kelayakan Strategi Korporasi Universitas Argopuro Jember Dalam Persaingan Industri Pendidikan Tinggi Pada Era “Distance Learning” Pasca Pandemi Covid-19 Utami, Riza Wahyu; Sayidah, Nur; Ady, Sri Utami
Majalah Ilmiah DIAN ILMU Vol 23 No 1 (2023): MAJALAH ILMIAH "DIAN ILMU" OKTOBER 2023
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/midi.v23i1.383

The aim of presenting a scientific paper from the author is to test thefeasibility of implementing the Argopuro University (UNIPAR) Jember corporate strategy in the distance learning era as an implementation of the newcultural normal after Covid-19. As a research data sample, it was obtained from58 UNIPAR employees as respondents by filling in questionnaires distributed bythe author, and then regression analysis was carried out on the data aftercarrying out data validity-reliability, suitability and correlation betweenvariables. Measuring the feasibility of corporate strategy is carried out byassessing employees' understanding and application of the vision, mission andcorporate culture which is linked to the results of comparing performanceachievements between before and after the implementation of distance learning(post the Covid-19 pandemic) at UNIPAR Jember.The results of the analysis and testing showed that employees'understanding and implementation of the vision, mission and corporate cultureat work were in the very good category, and there were differences inperformance achievements between before and after implementing the distancelearning system (before/after the new cultural normalcy after the Covid-19pandemic ) and the results of implementing corporate strategy have a positiveand significant relationship to employee productivity and contributionachievements, and also have a tendency to reduce employee performance atPGRI Argopuro Jember University post-Covid-19 Pandemic (sig value = 0.0029< 0.05; Correlation (R ) = 0.376, output (R) = 0.239) which can be interpretedas meaning that the influence of understanding and implementing corporatestrategy = 23.9% on employee performance achievements, therefore theconclusion obtained is that the decline in employee performance afterimplementing the distance learning system is caused by strategy. The JemberArgopuro University corporation is out of date and it is recommended thatredefinition be carried out.

Bank Himbara's Employee Organizational Performance Model Through Employee Competencies Manalu, Brilliant Handyman; Maria, Elvie; Ady, Sri Utami; Sayidah, Nur
Jurnal Ekuisci Vol 2 No 3 (2025): Vol 2 No 3 January 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v2i3.586

Digital banking has become an integral part of the modern banking industry, especially for the State-Owned Bank Association (Himbara). This transformation significantly affects operations and organizational structures, including workforce restructuring, where many employees are transferred to sales units with higher targets. However, this placement poses a challenge when most employees do not have the appropriate competencies for their new roles. This study explores the role of Strategic Human Resource Management (SHRM) and workforce restructuring in improving employee performance through adjusting their competencies. This study uses a quantitative descriptive method, with data collected through a survey of 205 permanent employees of Bank Himbara in the North Sumatra region, selected using the Slovin formula. This study uses regression analysis to test the relationship between these variables. The results show that the right SHRM can improve employee performance, but this success depends on employee competencies following the demands of their new roles. Restructuring that is not balanced with competency development causes a decrease in productivity. These findings provide important insights for HR managers in designing effective policies in the digital banking era.

Co-Authors Adhitya Ananda, Nova Adi, Sri Utami Ahmad Taufiq Albab, Eric Ulul Alvy Mulyaning Tyas Alvy Mulyaningtyas Aminullah Aminullah Aminullah Aminullah, Aminullah Aminullah Assagaf Aminullah Assagaf Aminullah Assagaf Andriani, Vivin Andry Herawati Anjangsari Khaida Asaro Apriyanto, Eko Arida Azka Nurina Ichwan Aries Widya Gunawan Awan Indrawan Brilliant Handyman Manalu Budianto, Suhartawan Candra Ginting Caswito, Ade Dewi Mumpuni Alfi Hidayati Dhiny Nur Halifah Elpi Nainggolan Elvie Maria Fitriyani, Ika Gibson Manalu Handayani, Alberta Esti Haryadi, Wahyu Hendro Wardhono Ida Keriahenta Silalahi Iswandono, Joko Jajuk Suprijati Jhosua Soputra Kusmiwati Kusmiwati Kusumawati, Arum Pratiwi Listyaningsih Listyaningsih Listyawati, Liling Liwang, Arianto Mandasari, Suryanti Moch Sabdan Adji Syahputra Muharrom, Muharrom Mulyaningtyas, Alvy Naimah, Zulfatun Nelvika Darlia Nur Hayati Nuril Huda Nurul Qomariah Nuurjannah, Dewi Permana, Deni Surya Priyanto Priyanto Puspitasari, Rima Dwi Puspitasari, Rima Dwi Putranto, Septian Dwi Rahmadanti Rahmadanti Riza Wahyu Utami Rosi , Fathur Rudianto, Setiawan Eko Sahri Sahri Sampouw, Yulius Sari, Puput Maya Satriyanto, Muhammad Dwi Setiana, Nurul Leny Shanty Ratna Damayanti Sirfefa, Arifin Siti Marwiyah Siti Marwiyah Slamet Riyadi Soares, Yohanes Soetjipto, Ken Sabardiman SRI HANDINI Sri Lestari, Damajanti SRI UTAMI ADY Sucipto Sucipto Sucipto Sukesi . Supana, Supana Supratikto Supratikto Suprijati, Jajuk Supriyanto Supriyanto Suratman, Sunarto Suyanto Suyanto Syaifu Umar Achmadi Tampubolon, Liosten R. R. Ully Tampubolon, Liosten Rianna Roosida Ully Titin Irawati Tyas, Alvy Mulyaning Usman Jayadi Utami Adi, Sri Wahyu Fajar Setiawan Wibiksono, Tomy Winedar, Mustika Wulan, Dinda Ajeng Setya Yuliansyah Yuliansyah Zuraidah, Safrin

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