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All Journal Jurnal RAK (Riset Akuntansi Keuangan) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Journal of Trends Economics and Accounting Research Neraca Manajemen, Akuntansi, dan Ekonomi FINANCE : International Journal Of Management Finance Proceeding of International Conference on Social Science and Humanity
Gardina Aulin Nuha
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Evaluasi Sistem Pemberian Kredit pada PT. MBK Ventura Cabang Bungatan Kabupaten Situbondo Siti Nur Fitriyah; Arik Susbiyani; Gardina Aulin Nuha
Riset Akuntansi Keuangan Vol 4, No 1 (2019): April 2019
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v4i1.1382

Abstract

Penelitian ini bertujuan untuk memahami penerapan sistem pemberian Kredit yang benar menurut teori. Penelitian ini ditujukan kepada PT. MBK Ventura Cabang Bungatan Kabupaten Situbondo. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus dan pengambilan data dilakukan dengan cara wawancara dan dokumentasi. Penelitian ini dilakukan untuk mengidentifikasi permasalahan yang ada pada perusahaan dalam melakukan sistem pemberian kredit. Hasil dari sistem pemberian kredit berdasarkan teori berupa dokumen yang digunakan, fungsi yang terkait, catatan akuntansi yang digunakan, dan sistem pengendalian intern yang di terapkan
REVIEW AUDIT DENGAN PERSPEKTIF SYARIAH Gardina Aulin Nuha
Jurnal Ilmiah Akuntansi Indonesia Vol 2, No 2 (2017): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v2i2.1441

Abstract

Abstract: Shariah economic development gave rise to the existence of the new demands regarding the audit with the Shariah perspective. Moreover, the existence of some phenomena of lapses on Islamic entities lose trust over the Islamic entity. So the demand for Shariah-compliant audit became an important topic to be discussed. The purpose of this article is a review of the development related audit syariah. The first part of this article is about the introduction, the second section describes the history and development of the audit shariah. Next the third part describes the Accounting and Auditing Organization for Islamic Financial Institutions (AAOFI), fourth section regarding auditing and auditing of conventional Shariah and the last one was about the challenges faced by the audit syariah, and the fifth part is conclusion.Keywords: Audit Review, Audit Shariah, Islamic Entities, Shariah Economic
REKONSTRUKSI LAPORAN KEUANGAN BERDASARKAN ISAK N0. 35 DI MASJID AT-TAQWA JATIBANTENG SITUBONDO Hidayat, Singgieh Hidayat; Gardina Aulin Nuha; Nina Martiana
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 7 No. 1 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v7i1.4837

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui kesesuaian laporan keuangan menurut ISAK No. 35 serta bagaimana pencatatan akuntansi pada laporan keuangan Masjid At-Taqwa dengan prinsip akuntansi berterima umum. Adapun penelitian dilakukan di Masjid At-Taqwa menggunakan teknik pengumpulan data dengan wawancara dan dokumentasi. Teknik Analisis data yang di dalam penilitian adalah analisis deskriptif kualitatif dimana data disusun dan dijabarkan berdasarkan hasil pengumpulan data laporan keuangan, lalu dibandingkan dengan teori yang relevan dengan permasalahan, yang kemudian dapat diambil suatu kesimpulan. Berdasarkan hasil penelitian dapat disimpulkan bahwa dasar pencatatan yang diterapkan di Masjid At-Taqwa adalah menggunakan basis kas. Siklus akuntansi pada Masjid At-Taqwa belum lengkap dan belum berurutan sesuai dengan standar yang berlaku. Laporan keuangan yang di buat adalah Laporan Posisi Keuangan saja namun belum membuat laporan penghasilan komprehensif, laporan perubahan aset neto, laporan arus kas dan catatan atas laporan keuangan. Penerapan ISAK No. 35 Masjid At-Taqwa belum sesuai dengan prinsip akuntansi yang berterima umum.
The Effect of Financial Management, Digital Payment, and The Use of Accounting Information Systems On The Perfomance of MSME in Lumajang Regency Sonya Apriliani Hartatik; Arik Susbiyani; Gardina Aulin Nuha
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.79

Abstract

The development of digital technology for MSMEs can expand market reach and new opportunities. This is a challenge for MSME actors in managing finances and technology effectively which can affect MSME performance. This study aims to determine and analyze the effect of financial management, digital payments, and the use of accounting information systems on the performance of MSMEs in Lumajang Regency. The method used is a quantitative descriptive approach. The population in this study were all MSMEs in the food and beverage home industry sector totaling 509 MSMEs located in 21 sub-districts with a sample of 84 respondents taken through purposive sampling techniques. Data collection techniques by distributing questionnaires online and offline. Data analysis techniques using multiple linear regression analysis with the help of SPSS software. The results of the study showed that financial management and digital payments had a significant positive effect on the performance of MSMEs in Lumajang Regency. While the accounting information system did not have a significant effect on the performance of MSMEs in Lumajang Regency.
THE EFFECT OF THE VALUE  OF INTANGIBLE ASSETS ON THE VALUE OF THE COMPANY WITH AUDITOR QUALITY AS A MODERATING VARIABLE Abdillah, Muhammad Yunus Abdillah; Yulinartati , Yulinartati; Gardina Aulin Nuha
Finance : International Journal of Management Finance Vol. 3 No. 2 (2025): December
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i2.99

Abstract

This study aims to analyze the influence of the value of intangible assets on the value of the company, with auditor quality as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange during the period 2021–2024. The main problem lies in how intangible assets affect investors' perception of a company's value, as well as the role of auditor quality in strengthening those relationships. This study uses a quantitative approach based on secondary data with multiple linear regression analysis methods and moderation interaction tests. The results of the study show that the value of intangible assets has a positive and significant effect on the value of the company. In addition, the quality of auditors is proven to strengthen the relationship, where companies audited by the Big Four Public Accounting Firms (KAP) show greater influence. These findings emphasize the importance of optimal management of intangible assets and the selection of high-quality auditors in increasing the company's value in the eyes of investors.
Pengaruh Tingkat Kesehatan Bank melalui Metode RGEC terhadap Nilai Perusahaan pada Bank yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Ananda Dwi Maulidiah; Gardina Aulin Nuha; Ibna Kamelia Fiel Afroh
Journal of Trends Economics and Accounting Research Vol 6 No 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i1.2138

Abstract

The PBV of the banking sector listed on the Indonesia Stock Exchange (IDX) experienced a significant decline from 2020 to 2024. This decline in PBV serves as the basis for this study to gain a deeper understanding of the causes behind the decrease in firm value in the banking sector, as well as to examine the effect of implementing the RGEC method on firm value, which can be applied to help the banking sector maintain profitability amid industry pressures. This study aims to examine the effect of bank health level using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) on the firm value of banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research covers the banking sector listed on IDX with a total sample of 43 banks over five years of observation, resulting in 215 panel data. The independent variables consist of Non-Performing Loans (NPL), Good Corporate Governance (GCG) proxied by institutional ownership, managerial ownership, and audit committee, Return on Assets (ROA), and Capital Adequacy Ratio (CAR). The dependent variable, firm value, is proxied by Price Book Value (PBV). The analysis method used is multiple linear regression with the assistance of SPSS 26. The results indicate that NPL has a negative and significant effect on firm value. GCG has no significant effect on firm value. Meanwhile, ROA and CAR have positive and significant effects on firm value. These findings suggest that credit risk, profitability, and capital are the main factors influencing the firm value of banks from an investor's perspective.
ANALYSIS OF THE IMPACT OF TAX REFORM ON TAXPAYER PERCEPTION TAX ON SERVICES AT JEMBER PRATAMA TAX OFFICE Fitriana, Aliyyah Desy; Gardina Aulin Nuha; Nina Martina
Proceeding of International Conference on Social Science and Humanity Vol. 2 No. 1 (2025): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v2i1.215

Abstract

Objective: This study aims to analyze the influence of tax reform on taxpayers' perception of the quality of services received. The tax reform implemented in Indonesia is expected to increase the efficiency and transparency of tax administration, which in turn affects taxpayers' perception of tax agencies. Method: Using a quantitative method through a survey of taxpayers at KPP Pratama Jember, this study identifies the service factors obtained by taxpayers, such as reliability, empathy, physical evidence of service, and guarantee of adequate administrative needs. Results: The results of the study show that tax reform followed by real changes in services, including increased transparency, speed, and quality of interaction between officers and taxpayers, has a significant positive influence on taxpayer perceptions. These findings also indicate that better services can improve taxpayer compliance levels and support the overall success of tax reform. Novelty: This study suggests that the government continues to develop a service system that is more responsive and in accordance with the needs of taxpayers to strengthen the impact of tax reform.
Co-Authors Abdillah, Muhammad Yunus Abdillah Ananda Dwi Maulidiah Arik Susbiyani Fitriana, Aliyyah Desy Hidayat, Singgieh Hidayat Ibna Kamelia Fiel Afroh Nina Martiana Nina Martina Siti Nur Fitriyah Sonya Apriliani Hartatik Yulinartati , Yulinartati