Article Per Year (5 Year)
p-Index From 2021 - 2026
6.614
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi EL-MUHASABA Journal of Indonesian Applied Economics Nature: National Academic Journal of Architecture AKRUAL: Jurnal Akuntansi BAREKENG: Jurnal Ilmu Matematika dan Terapan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Gorontalo Accounting Journal JRA: Jurnal Riset Akuntansi Jambura Nursing Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal TAMBORA Iqtishoduna: Jurnal Ekonomi Islam Jurnal Ekonomi dan Bisnis Indonesia Amnesty: Jurnal Riset Perpajakan Jurnal Ners Jurnal E-Bis: Ekonomi Bisnis Jurnal Paradigma Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Behavioral Accounting Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Accounting Research Unit (ARU JOURNAL) Journal of Trends Economics and Accounting Research Prosiding SNPBS (Seminar Nasional Pendidikan Biologi dan Saintek) Abdimas Indonesian Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Yurisprudentia: Jurnal Hukum Ekonomi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Sastra Indonesia Jurnal Teknologi Pangan dan Industri Perkebunan Jurnal Informasi Keagamaan, Manajemen dan Strategi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Journal of Accounting and Financial Issue Jurnal Ekonomi Pertanian dan Agribisnis Jurnal Akuntansi Inovatif At-Tawazun, Jurnal Ekonomi Syariah Pajak dan Manajemen Keuangan Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Aplikasi Bisnis Jurnal Cakrawala Akademika Jurnal Akuntansi Jurnal Akuntansi dan Perpajakan (JUPAK)
Sri Andriani
Jurusan Akuntansi Fak. Ekonomi UIN Maliki Malang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering 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 Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

Published : 76 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 76 Documents
Search

 1   2   3   4   5 
EKSISTENSI PENGRAJIN PARANG DI SUMBAWA : OPTIMALISASI PENGGUNAAN STRATEGI PEMASARAN Andriani, Sri; Sri Nuryani, Hanifa
Jurnal TAMBORA Vol. 4 No. 2 (2020): EDISI 10
Publisher : Wakil Rektor 3, Direktorat Pengabdian kepada Masyarakat dan Publikasi, Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36761/jt.v4i2.637

Abstract

Current Growth of Micro, Small and Medium Enterprises (MSMEs) in Indonesiatend to increase and contribute significantly indevelopment. On the other hand, this has caused a degree of competition in the MSME sector as wellwill increase. One of the MSMEs that still exists in Eastern Indonesia such asOne of the districts of Sumbawa is a machete craftsman. The purpose of this study is1) Identifying internal and external factors faced by machete craftsmenin the village of Batu Alang. 2) Formulate an alternative machete marketing strategy inBatu Alang village obtained based on the results of the analysis. 3) Determine prioritiesthe right marketing strategy for machete craftsmen in Batu Alang Villagerun his business. This research was conducted in Batu Alang Village, Moyo DistrictHulu uses descriptive methods and data collection is done by techniqueobservation and survey. Determination of respondents is done by survey techniques. That resultobtained, on the IFE matrix, the average value of the IFE is 3.012 while the EFE matrixamounted to 2,704. These results place machete craftsmen in the village of Batu Alangin cell IV called the grow and build strategy. In this position, formaintain its existence is possible to carry out intensive and strategyintegrative strategy.
KISRUH LAPORAN KEUANGAN : BAGAIMANAKAH KINERJA KEUANGAN PT GARUDA INDONESIA TBK? Nuri, Listika; Andriani, Sri
Jurnal TAMBORA Vol. 5 No. 2 (2021): EDISI 13
Publisher : Wakil Rektor 3, Direktorat Pengabdian kepada Masyarakat dan Publikasi, Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36761/jt.v5i2.1123

Abstract

Garuda Indonesia Tbk is the best airline company in Indonesia. However, the chaos in Garuda Indonesia Tbk's financial statements that occurred in 2018 caused a decline in financial performance which was reflected in the company's stock price. This study was conducted to determine the financial performance of Garuda Indonesia Tbk seen from the effect of the liquidity ratio (current ratio) on the company's stock price with the profitability ratio (return on assets) as an intervening variable. The results showed that the liquidity ratio had an effect on Garuda Indonesia's stock price. However, the liquidity ratio does not affect the company's profitability. In addition, the profitability ratio also has no significant effect on stock prices. Finally, the profitability ratio is not able to mediate the effect of the liquidity ratio on the stock price of Garuda Indonesia Tbk.
Pengaruh Non Performing Loan (NPL) dan Capital Adequacy Ratio (CAR) terhadap Return On Asset (ROA) pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia Permatasari, Intan; Andriani, Sri; Abdul
Jurnal Ekonomi dan Bisnis Indonesia Vol 5 No 1 (2020)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37673/jebi.v5i1.653

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Non Performing Loan (NPL) dan Capital Adequacy Ratio (CAR) terhadap Return On Asset (Roa) pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia Periode 201 4-201 8. Model yang digunakan dalam analisis data adalah regresi linear berganda data panel. Alat analisis yang digunakan dalam penelitian ini adalah EViews 9. Data yang digunakan yaitu data sekunder dengan pengambilan sampel secara sampling jenuh, dimana semua populasi merupakan sampel penelitian. Hasil analisis dalam penelitian ini menunjukkan bahwa (1 ) Non Performing Loan berpengaruh negatif signifikan terhadap Return On Asset (2) Capital Adequacy Ratio berpengaruh negatif signifikan terhadap Return On Asset.
VOLUNNTARY COMPLIANCE DENGAN KONSEP KEADILAN PAJAK PERSPEKTIF IBNU KHALDUN BAGI WAJIB PAJAK Andriani, Sri
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 12, No 1 (2021): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v12i1.8752

Abstract

This research is to identify and analyze the concept of voluntary compliance with the concept of Ibn Khaldun's perspective of tax justice for tax duty. Research with qualitative descriptive type which uses data through interviews with participants: religious leaders, tax officials, tax consultants, tax academics based on the slippery slope framework research results show that voluntary compliance / tax compliance can be defined as mandatory will taxes to be subject to tax regulations in a country. The measurement of compliance that is measured by the knowledge and concept of justice shows that 25 respondents chose strongly agree and 12 respondents chose agree from 37 respondents, meaning that the community realized that tax was the country's biggest source of revenue. Public knowledge about self-assessment shows an average of 3.35, which means that the community has the potential to choose neutral in their knowledge, and 3.3 which shows the level of tax compliance. This tax compliance behavior arises because there is a fairly regulated income tax system, the way income tax is fairly distributed to each taxpayer, and the income tax that is charged is carried out fairly. The principles of convenience and productivity in the realization of taxes which are considered oppressive are emphasized with the concept of equality and neutrality. In other words, someone's awareness is recognized by how much someone's knowledge about the law, that someone's awareness is recognized by how much someone's knowledge about the law.
PENGARUH KEBIJAKAN PERPAJAKAN, PRAKTIK PENCUCIAN UANG, DAN PENGHINDARAN PAJAK TERHADAP TRANSAKSI ASET KRIPTO DI INDONESIA Romadhon, Wildan; Andriani, Sri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 1 (2023): Edisi Januari - April 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i1.2865

Abstract

Tujuan dalam penelitian ini adalah untuk menguji kebijakan pajak, praktik money laundering, dan tax avoidance terhadap transaksi aset cryptocurrency di Indonesia. Sampel dalam penelitian ini adalah investor atau stake holder aset cryptocurrency yang bertransaksi di platform dan berada di Indonesia dengan teknik pengambilan sampel menggunakan rumus slovin didapatkan jumlah sampel sebanyak 399 investor atau stake holder cryptocurrency. Sedangkan teknik pengumpulan data dalam penelitian ini menggunakan Analisis Regrensi Linier Berganda dengan menggunakan Statistical Package for Social Science (SPSS). Hasil analisis membuktikan bahwa terdapat pengaruh positif dan signifikan kebijakan perpajakan, praktik money laundering dan tax avoidance terhadap transaksi aset cryptocurrency di Indonesia, hasil ini membuktikan bahwa kebijakan perpajakan, praktik money laundering, dan tax avoidance dapat mempengaruhi tinggi dan rendahnya transaksaksi aset cryptocurrency di Indonesia. Kata Kunci : Kebijakan Perpajakan, Praktik Money Laundering, Tax Avoidance, Cryptocurrency
Determinants of Financing Decisions for Micro Enterprises in Malang City in 2022-2023 Moderated by Islamic Financial Literacy Fina Rosyada; Handoko, Azriel Rakaha; Riyanto, Feri Dwi; Andriani, Sri
Journal of Indonesian Applied Economics Vol. 12 No. 1 (2024): February 2024
Publisher : Department of Economics, Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiae.2024.012.01.3

Abstract

Purpose This study aims to analyze the Determinants of Financing Decisions in Micro Enterprises in Malang City Moderated by Sharia Financial Literacy Design/methodology/approach This research uses a mix method with purposive sampling techniques and the number of samples isas many as 60 respondents of micro business actors. The data of this study uses primary data obtained directly from the source using interview techniques, questionnaires, literature studies. Logistic regression is used to analyze the data. Findings This study revealed that variations in income and business age have a negative and significant effect on the variability of financing decisions. Meanwhile, guarantees have a positive and significant effect on the provision of financing decisions. Then, the variables of education, guarantees, and cultural characteristics do not affect the decision to provide financing. Vaiebel moderation itself is predicted to influence and strengthen the relationship between income variability and financing decisions. However, moderation variability has an influence and weakens the relationship between collateral variables and financing decisions. Research limitations/implications This research has limitations related to the amount of financing data conducted by Islamic banks Originality/value This study seeks to examine cultural characteristics with financing decisions which has rarely conducted before.
Implementasi Penilaian Kinerja di SDIT Ummi Aida Aswaruddin, Aswaruddin; Andriani, Sri; Hasibuan, Leni Hermita; Padang, Rismoninta; Bunda, Bella; Siregar, Hemalia Putri
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.11966

Abstract

Penelitian ini bertujuan untuk mengetahui implementasi penilaian kinerja Di SDIT Ummi Aida. Adapun metode penelitian adalah menggunakan penelitian Kualitatif yang teknik pengumpulan data dengan melakukan wawancara langsung dengan salah satu guru yang mengajar di sekolah SDIT Ummi Aida. Adapun hasil penelitian menujukkan bahwa dalam mengimplementasikan manajemen kinerja di sekolah ini dilakukan dengan cara melaksanakan briefing atau musyawarah dalam satu atau dua minggu sekali yang di pimpin langsung oleh kepala sekolah. Kemudian kepala sekolah SDIT Ummi Aida akan bertanya langsung kepada para guru terkait dengan kendala-kendala atau hambatan apa yang ditemukan selama proses belajar mengajar atau kegiatan-kegiatan yang dilakukan di sekolah. Selanjutnya, kepala sekolah akan membuat laporan kepada pihak Yayasan untuk mencari solusi atas kendala yang dialami para guru.
Peningkatan Literasi Keuangan Pada Remaja Di SMKN 3 Sumbawa Oktapiani, Serli; Fietroh, Muhammad Nur; Nurasia, Nurasia; Hartini, Hartini; Sugiarto, Aris; Santoso, Agus; Salam, Abdul; Wirentake, Wirentake; Nuryani, Hanifah Sri; Andriani, Sri; Busman, Sherwin Ary; Ananda, Nova Adhitya
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 3, No 3 (2023): Desember
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/transformasi.v3i3.20488

Abstract

Literasi keuangan menggambarkan kemampuan seseorang dalam mengelola keuangannya secara bijak hingga tercipta merdeka finansial. Merdeka finansial akan terwujud dengan membiasakan budaya menabung dan investasi sedini mungkin. Namun, remaja sebagai generasi muda di Indonesia khususnya secara umum belum memiliki tingkat literasi yang baik. Tujuan dari pengabdian ini untuk memberikan pengetahuan kepada remaja khususnya para siswa-siswi di SMKN 3 Sumbawa Besar tentang pentingnya literasi keuangan. Metode pelaksanaan berupa sosialisasi dan workshop dengan memberikan materi, ceramah, dan diskusi/tanya jawab yang dilakukan secara offline. Hasil dari kegiatan ini yaitu siswa-siswi di SMKN 3 Sumbawa Besar belum cukup memiliki tingkat literasi keuangan yang baik hal ini di tunjukkan dengan beberapa anak yang telah melakukan investasi namun dengan adanya kegiatan pengabdian ini mahasiswa bisa mengetahui mengenai literasi keuangan, trik dan tips investasi yang baik. Selain itu, kegiatan ini mampu memberikan peningkatan pemahaman tentang literasi keuangan sebesar 85% (mengalami kenaikan sebesar 25% dari sebelumnya)
The Influence Of Tax Planning, Earning Growth, Asset Management, And Good Corporate Governance On Company Value Sholikah, Arhayu Lik,anatus; Andriani, Sri
Jurnal Riset Perpajakan: Amnesty Vol 5, No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7503

Abstract

This study aims to examine the effect of tax planning, earning growth, asset management and good corporate governance on firm value. The sample in this study were companies listed jakarta Islamic Indeks (JII) that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2020, based on the purposive sampling method obtained 17 companies. In this study the data were processed using SPSS with multiple linear regression. The method of testing the hypothesis uses a significance level of 5%. The result showed the tax planning variable is calculated by ETR and BTD has a negative effect on firm value. Earning growth has a positive effect on firm value. Asset management has a positive effect on firm value. Good corporate governance has no effect on firm value.
Actualization of Islamic Social Finance During Disasters: The Covid-19 Pandemic'`S Lessons In Indonesia Djalaluddin, Ahmad; Kolilah, Kholilah; Danila, Nevi; Andriani, Sri
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 2 (2023): October
Publisher : LPPM, Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i2.2469

Abstract

The COVID-19 pandemic is the best opportunity for applying Islamic social finance. The government’s limitations in tackling the impact of COVID-19 raise the participation of the Muslim community significantly. Applying Islamic social finance during COVID-19 taught us its effectiveness in dealing with disasters, especially in disaster-prone countries like Indonesia. This research combines normative and empirical aspects. The normative study is sourced primarily from the Qur'an, hadith, and scholarly ijtihad. The empirical study searches for empirical practices regarding Islamic social finance development in Indonesia. The study show that Islamic social finance practice in Indonesia during the COVID-19 has reflected a unique and rich actualization in terms of its basis, characteristics, varieties, and purposes; such as social investment, revolving assistance, exemption of tuition fees, and shadaqah of production tools. The community partnership patterns show that it has great potential to support the state's role in dealing with the disasters’ impact.
Co-Authors Abdul Adelia, Selvi Agus Santoso Agus Sucipto Ahmad Djalaluddin Ahmad Fahrudin Alamsyah Aldri Frinaldi Ananda, Nova Adhytia Ananda, Nova Aditya Aswaruddin, Aswaruddin Azmi Batubara, Aprillia Nurul Bunda, Bella Busman, Sherwin Busman, Sherwin Ary Cita, Fitria Permata Dinata, Aqsha Prima Dwie Suwarno Putrri, Sherlyta Edi Irawan Faiqotul Ilmia, Faiqotul Farihah, Laili Fathan Putri, Lintang Eliya Natasya Feri Dwi Riyanto Fibrina, Nida Nurtsani Fietroh, Muhammad Fietroh, Muhammad Nur Fina Rosyada Fitha Fathya Fithriyah, Tsabitah Naurah Haji Jafar, Cindy Puspita Sari Handoko, Azriel Rakaha Hasibuan, Leni Hermita Hidayatulloh, Muhamad Wahyu Husnah, Silvina Ilman, Abdul Hadi Intan Permatasari Islamiyah, Atik Sayyidatul Kolilah, Kholilah Lukmanul Hakim Mandasari, Jayanti Maretha Marsela, Emma Marwati Marwati Mu'is, Ahmad Mufidaturrohmah, Nur Nawirah Nevi Danila Nova Adhitya Ananda Nurasia, Nurasia Nurfarida, Nurfarida Nuri, Listika Nurjihadi, Muhammad Nuryani, Hanifah Sri Oktapiani, Serli Oktapiani, Sherli Padang , Rismoninta Padang, Rismoninta Panca Wardanu, Adha Permatacita, Fitriah Purnama, Yuni Putri, Aisyah Kamila Rachman, Putri Wulandari Hari Ramadhani, Surya Putra Ratnasari, Tri Rian Piarna Rikza, Abdullah Rizky, Putri Divayani Anggraini Robiatul Muvidah, Alievia Romadhon, Wildan Rozzy Aprirachman Rusni, Andi S Siswanto Sa'adah, Fiki Labibatus Salim Al Idrus Sanjani, Muhammad Rafi'i Sari, Indah Fitriani Sasmita, Diska Sattu, Diah Eka Fatmawati Putri Setiani Sholikah, Arhayu Lik,anatus Sifaiyya, Yustisia siregar, Hemalia putri Sismanto Sismanto Siti Fatimah Pradigdo Sri Achadi Nugraheni Sri Nuryani, Hanifa Sugeng Santoso Sugiarto, Aris Sulis Rochayatun Suparti, S Syahfitri, Diah Intan Tinaweng, Novita Sania Tri Putri, Clara Uliyanti Uliyanti, Uliyanti Umami, Nenny Noor Utami, Amelia Febi Utami, Noerma Widyaswara Wa Ode Rayyani Wahyuni, Fitri Ilma Wardani, Nabila Nur Widad, Dikky Shofil Wijayanti, Fatimah Wiwik Wulandari, Wiwik Zahra, Arwa El