Article Per Year (5 Year)
p-Index From 2021 - 2026
5.251
P-Index
This Author published in this journals
All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Martabe : Jurnal Pengabdian Kepada Masyarakat INVENTORY: JURNAL AKUNTANSI IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Competitive Jurnal Akuntansi dan Keuangan Bilancia : Jurnal Ilmiah Akuntansi JAZ: Jurnal Akuntansi Unihaz Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) JASS (Journal of Accounting for Sustainable Society) Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Akuntansi AKTIVA Muhasabatuna: Jurnal Akuntansi Syariah Akuntansi'45 Journal Of Human And Education (JAHE) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Expensive: Jurnal Akuntansi dan Keuangan Media Abdimas Journal of Management, Economic, and Accounting IIJSE
Evi Martaseli
Universitas Muhammadiyah Sukabumi
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 36 Documents
Search

 1   2   3   4 
Pengaruh Struktur Modal Terhadap Profitabilitas Perusahaan Manufaktur Di BEI Anita, Siska Yuli; Nurhayati, Enok; Adhan, Ahmad; Martaseli, Evi; Oktavia, Vicky
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5401

Abstract

ABSTRAK Tujuan penelitian ini adalah untuk memberikan pemahaman yang lebih mendalam tentang bagaimana struktur modal memengaruhi profitabilitas perusahaan manufaktur yang terdaftar di BEI, serta untuk memberikan wawasan yang berguna bagi praktisi dan pengambil keputusan dalam mengelola keuangan perusahaan mereka. Metode penelitian kuantitatif didasarkan pada filsafat positivisme dan digunakan untuk menginvestigasi populasi atau sampel tertentu. Pengambilan sampel biasanya dilakukan secara acak, data dikumpulkan menggunakan instrumen penelitian, dan analisis data dilakukan secara kuantitatif/statistik untuk menguji hipotesis yang telah ditetapkan. Metode ini sering disebut sebagai metode tradisional, positivistik, ilmiah, dan discovery. 45 perusahaan manufaktur sektor industri logam yang terdaftar di BEI hanya 9 perusahaan yang masuk ke dalam kriteria penelitian. Financial Risk maupun Leverage memiliki pengaruh positif dan signifikan terhadap Profitabilitas perusahaan manufaktur yang terdaftar di BEI. Leverage memiliki pengaruh yang lebih besar dibandingkan dengan Financial Risk. Ini menunjukkan bahwa perusahaan yang menggunakan leverage secara efektif dapat meningkatkan profitabilitas mereka meskipun ada risiko yang terlibat. Sebaliknya, risiko keuangan yang lebih tinggi juga dapat memberikan peluang untuk profitabilitas yang lebih besar, meskipun dampaknya lebih kecil dibandingkan dengan leverage. Kata Kunci : Profitabilitas, Leverage, Financial Risk
Pengaruh Kompetensi Sumber Daya Manusia, Whistleblowing, Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Pengelolaan Dana Desa Rahmadani, Amanda Putri; Nugroho, Gatot Wahyu; Martaseli, Evi
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 15 No. 2 (2023): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v15i2.2244

Abstract

Penelitian ini bertujuan untuk menguji apakah Kompetensi Sumber Daya Manusia, Whistleblowing, dan Sistem Pengendalian Internal berpengaruh signifikan terhadap pencegahan fraud pengelolaan dana desa. Penelitian ini menggunakan metode penelitian kuantitatif yang diukur dengan menggunakan metode regresi linear berganda. Populasi dalam penelitian ini yaitu aparat desa dan lembaga kemasyarakatan yang ada di Desa Sukaresmi, Desa Sukamanah, dan Desa Cibatu. Sampel dalam penelitian ini berjumlah 74 sampel dengan teknik sampling jenuh. Data yang digunakan dalam penelitian ini adalah data primer dengan teknik pengumpulan data menggunakan kuesioner yang dibagikan langsung kepada responden. Hasil pengujian menggunakan software SPSS 25 for Windows secara parsial bahwa kompetensi sumber daya manusia tidak berpengaruh terhadap pencegahan fraud pengelolaan dana desa dan untuk whistleblowing serta sistem pengendalian secara parsial berpengaruh terhadap pencegahan fraud pengelolaan dana desa. Hasil pengujian secara simultan menunjukkan bahwa kompetensi sumber daya manusia, whistleblowing, dan sistem pengendalian internal berpengaruh signifikan terhadap pencegahan fraud pengelolaan dana desa.
Pengaruh Literasi Keuangan, Gaya Hidup, Dan Gender Terhadap Pengelolaan Keuangan Mahasiswa Akuntansi Universitas Muhammadiyah Sukabumi Kusmiati Agustin, Mia; Wahyu Nugroho, Gatot; Martaseli, Evi
Expensive: Jurnal Akuntansi dan Keuangan Vol. 3 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v3i3.7314

Abstract

This study aims to determine the influence of financial literacy, lifestyle and gender on the financial management of accounting students of Muhammadiyah Sukabumi University. This study used quantitative methods with data collection techniques using primary data through questionnaires with a population of 566 accounting study program students of Muhammadiyah Sukabumi University. The sampling technique used the slovin formula and obtained a sample of 85 respondents. The data in this study used SPSS version 23 with multiple linear analysis testing. The results of this study show that financial literacy, lifestyle and gender have a partial and simultaneous effect on the financial management of accounting students of Muhammadiyah Sukabumi University.
The Effect of Pick Up Delivery and Cash On Delivery Through Customer Satisfaction on Company Revenue (Case Study of Goods Delivery Services in Sukabumi City) Nursaadawiyah, Siti Halifah Nursaadawiyah; Suherman, Acep; Martaseli, Evi
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.3086

Abstract

The rapid growth of e-commerce in Indonesia today has a big role to play in the sustainability of various industries. One of them is the industry in the field of freight forwarding services. Goods-sending services are a practical solution and a supporting service industry needed by people who often use e-commerce as a means of electronic media to carry out buying and selling activities online. this makes the company faced with the threat of increasingly tight competition. This research uses the Descriptive Quantitative Method by collecting data by distributing questionnaires. The number of respondents in this study were 80 employees of goods delivery services in Sukabumi City with an incidental sampling technique. Data analysis techniques in this study using descriptive statistics. The results of this study indicate that Pick Up Delivery does not have a direct and significant effect on Company Revenue but Pick Up Delivery has an indirect and significant effect on company revenue through Customer Satisfaction as a mediating variable and Cash On Delivery has a direct effect on the revenue of goods delivery companies in Sukabumi City without any mediating role from the Customer Satisfaction variable.
Efektivitas Penerapan Tarif PPh OP UU No.7 Tahun 2021 Pada Pertumbuhan WP Dan Penerimaan PPh 21 Patriasih, Yasinta; Martaseli, Evi; Tanjung, Hendra
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1290

Abstract

This study aims to explain the growth in the number of taxpayers and the effectiveness of income tax article 21 after the application of the personal income tax rate of Law Number 7 of 2021. The research method used in this research is descriptive qualitative method. The data collection methods in this study are observation, interview and documentation. The research data used are primary and secondary data. Primary data obtained from interviews with KPP Pratama Sukabumi and secondary data in the form of the number of registered taxpayers and the target and realization of income tax Article 21 revenue before and after the application of personal income tax rates in Law No. 7 of 2021. The results showed that the average growth in the number of individual taxpayers 17 months before the implementation and 17 after the implementation of the progressive rate of personal income tax in Law No. 7 of 2021 at KPP Pratama Sukabumi decreased in growth by 0.13% and the effectiveness of income tax article 21 revenue in 2022 was included in the criteria very effective with a percentage of effectiveness of 109.35% and until the data was obtained in May 2023 the effectiveness of revenue fell into the ineffective category with a percentage of effectiveness of 38.75%.
Workshop Kolaborasi PkM: Mind Mapping Riset Multi Disiplin Berbasis Metadata Dimensions AI dan Inciteful Anwar, Nizirwan; Erzed, Nixon; Gunawan, Hendry; Iswahyudi, Raden Teddy; Yulfitri, Alivia; Setiawan, Iwan; Martaseli, Evi; Budhisantosa, Nugroho; Widyawan, Tri Ismardiko
IKRA-ITH ABDIMAS Vol. 8 No. 3 (2024): Jurnal IKRAITH-ABDIMAS Vol 8 No 3 November 2024
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dalam era big data, mind mapping berbasis metadata menjadi pendekatan inovatif dalam riset multi-disiplin. Workshop ini bertujuan untuk membekali dosen dengan keterampilan dalam menggunakan Dimensions AI dan Inciteful guna eksplorasi metadata, pemetaan riset, dan analisis jaringan literatur. Dimensions AI menyediakan analisis metadata berbasis publikasi ilmiah, sementara Inciteful membantu dalam pemetaan hubungan sitasi untuk menemukan referensi yang relevan. Hasil workshop menunjukkan bahwa pemanfaatan mind mapping berbasis AI meningkatkan efisiensi eksplorasi literatur, mengidentifikasi research gap, serta mempercepat penyusunan framework penelitian. Peserta dapat menghubungkan berbagai konsep lintas disiplin secara lebih sistematis, yang berdampak pada peningkatan kualitas dan relevansi referensi akademik. Namun, terdapat beberapa kendala, seperti kurangnya pemahaman tentang teknologi AI, keterbatasan akses ke fitur premium, dan kompleksitas integrasi data lintas disiplin. Oleh karena itu, strategi pelatihan, bimbingan teknis, serta adopsi teknologi open-source diperlukan untuk mengoptimalkan pemanfaatannya. Kesimpulannya, mind mapping berbasis metadata dengan Dimensions AI dan Inciteful merupakan solusi efektif untuk riset multi-disiplin, mempercepat publikasi ilmiah, serta mendorong kolaborasi akademik yang lebih luas dan berbasis data
Big Data Dan Akuntansi Biaya: Bagaimana Data Analytics Mengubah Cost Control Martaseli, Evi
IKRAITH-EKONOMIKA Vol. 8 No. 1 (2025): IKRAITH-EKONOMIKA Vol 8 No 1 Maret 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dalam era digital, pemanfaatan Big Data dan analisis data telah mengubah paradigma akuntansi biaya tradisional. Perusahaan kini dapat mengumpulkan, mengolah, dan menganalisis data dalam volume besar untuk meningkatkan efisiensi operasional dan pengendalian biaya. Implementasi Big Data memungkinkan identifikasi pemborosan, optimalisasi proses, dan pengelolaan risiko yang lebih baik, sehingga meningkatkan efisiensi biaya dan akurasi perhitungan. Selain itu, teknologi ini juga berperan dalam mendeteksi dan mencegah kecurangan melalui analisis pola transaksi yang mencurigakan. Penelitian ini bertujuan untuk mengkaji dampak Big Data terhadap sistem pengendalian biaya perusahaan dan menganalisis studi literatur terkait implementasi Data Analytics dalam akuntansi biaya. Untuk itu penelitian menggunakan metode leteratur dengan berbagai sumber yang digunakan. Bedasarkan hasil dari penelitian ini bahwa adopsi teknologi Big Data dalam akuntansi biaya menghadapi tantangan seperti kebutuhan akan infrastruktur teknologi yang memadai, keterampilan sumber daya manusia, dan kualitas data yang tersedia. Oleh karena itu, penelitian lanjutan mengenai integrasi Artificial Intelligence (AI) dan blockchain dalam akuntansi biaya menjadi penting untuk mengatasi tantangan tersebut. Integrasi ini diharapkan dapat meningkatkan efisiensi, akurasi, dan transparansi dalam pengelolaan biaya perusahaan, serta membuka peluang baru dalam pengembangan sistem akuntansi biaya yang lebih adaptif dan responsif terhadap perubahan lingkungan bisnis.
Analysis of the Murabahah contract financing system on People's Business Credit (KUR) at PT. Bank Syariah Indonesia Kcp. Sukabumi Sudirman Safitri, Mutiara Rintan; Kartini, Tina; Martaseli, Evi
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.262

Abstract

Murabahah financing is a transaction of selling goods by stating the acquisition price and profit (margin) agreed upon by the seller and buyer. Murabahah is a type of buying and selling that is permitted by sharia and is a business interaction or muamalat tijariyah. The legal basis for buying and selling Murabahah is found in the Qur'an, Al-Hadith and Fatwa of the National Sharia Council (DSN-MUI). Public knowledge about KUR financing has not been widely distributed, 7 out of 10 Prospective Customers do not know how the KUR application process is, Prospective Customers do not understand the KUR application procedure, Prospective Customers do not meet the requirements that have been set. This study aims to determine the Murabahah Financing System on People's Business Credit (KUR) and Analyze the feasibility of Murabahah Financing on People's Business Credit (KUR) at PT. Bank Syariah Indonesia Kcp. Sukabumi Sudirman. The method used in this study is qualitative research method with a descriptive approach. This study used primary and secondary data sources through observation, interviews and documentation. Based on the results of the study, it shows that the financing system for Murabahah contracts on People's Business Credit (KUR) uses a Murabahah bil wakalah contract. The system for applying for People's Business Credit (KUR) financing that is implemented at PT. Bank Syariah Indonesia Kcp. Sukabumi Sudirman is in accordance with the Standard Operating Procedures (SOP) set by the Financial Services Authority (OJK) which includes several stages, namely: the stage of submitting financing and verifying documents (Free Screening), the stage of financing analysis, the stage of visits (surveys), the stage of giving decisions (terms for financing approval), the stage of proof of documents and contracts, the stage of financing disbursement and the monitoring stage. In analyzing the feasibility of financing People's Business Credit (KUR) PT. Bank Syariah Indonesia has implemented the 5C Principles according to theory (M. L. I. Nasution, 2018), namely Character, Capital, Capacity, Conditions, Collateral (Guarantee).
The Influence Of World Crude Oil Prices, Dow Jones Industrial Average And Inflation On Stock Price Index (Case Study of Companies Listed on the Indonesia Stock Exchange Energy Sector Period 2016-2022) Prayogi, Dalih; Martaseli, Evi; Indrawan, Andri
Journal of Management, Economic, and Accounting Vol. 3 No. 1 (2024): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v3i1.302

Abstract

This research aims to determine the Influence Of World Crude Oil Prices, Dow Jones Industrial Average And Inflation On Price Index Share In Companies Listed on the Indonesian Stock Exchange Energy Sector Period 2016-2022. Method The research used is a descriptive method. Sample in this study were selected using purposive sampling and obtained 12 companies with 7 years of observation and obtained 84 data. The results of this research partially show that Crude Oil has a significant positive effect on the Energy Sector Stock Price Index, Down Jones Industrial Average has an insignificant negative effect on the Price Index Energy Sector Shares, Inflation has a significant positive effect to the Energy Sector Stock Price Index. Meanwhile, simultaneously crude oil, down Jones industrial average and inflation together have a positive and insignificant effect on the Stock Price Index in the Energy Sector Stock Price Index.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP PERINGKAT SUKUK DENGAN INFLASI DAN SUKU BUNGA SEBAGAI VARIABEL MODERASI Gustiani, Santi; Eriswanto, Elan; Martaseli, Evi
Jurnal Akuntansi AKTIVA Vol. 6 No. 1 (2025): APRIL
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i1.8629

Abstract

One of the securities traded is sukuk or Islamic bonds. Investors interested in purchasing bonds must consider several factors, such as the sukuk rating. This study aims to examine the influence of profitability and liquidity on sukuk ratings, as well as the moderating role of inflation and interest rates in this relationship. Profitability and liquidity are fundamental factors often used to assess a company's financial performance, which in turn affects the rating of financial instruments such as sukuk. This study employs a quantitative approach, with data collection using documentation techniques. The sample in this study consists of sukuk-issuing companies listed on the Indonesia Stock Exchange whose sukuk ratings are known by Pefindo during the 2019-2023 research period. The sampling technique was conducted using purposive sampling, with specified criteria resulting in 10 sample companies. Data analysis was conducted using Spreadsheet and SPSS 29.0.2.0 software. The results of this study indicate that profitability does not affect sukuk ratings. Liquidity has a negative effect on sukuk ratings. This study also examines the moderating variables of inflation and interest rates, which show that inflation and interest rates do not strengthen or weaken the effect of profitability on sukuk ratings or the effect of liquidity on sukuk ratings.
Co-Authors Acep Suherman Ade Sudarma Adhan, Ahmad Afrizal Afrizal Amelia, Gina Andri Indrawan Anita Oktaviani Arfian, M. Hadi Averilliana, Carissa Binastya Anggara Sekti Desi Permatasari Destalia Puteri, Ajeng Diana Novita Elan Eriswanto Eris Darsawati Gatot Wahyu Nugroho Gustiani, Santi Hendra Tanjung Hendry Gunawan Hendry Gunawan, Hendry Herwanto, Agus Ichwani, arief Idang Nurodin Ina Hanipah Iqbal Noor Irfan Sophan Himawan Ismet Ismatullah Iswahyudi, Raden Teddy Iwan Setiawan Iwan Setiawan Jefry Sunupurwa Asri Kusmiati Agustin, Mia Maharani, Gina Tiara Maragita Maragita Martiani S, Desri Nixon Erzed Nixon Erzed Nizirwan Anwar Nugroho Budhisantosa Nur Noviana, Tarissa Nurdini, Puji Nadiya Nurhayati, Enok Nurmilah, Risma Nursaadawiyah, Siti Halifah Nursaadawiyah Oktavia, Vicky Patriasih, Yasinta Pitriyani Pitriyani Prayogi, Dalih Rahmadani, Amanda Putri Rahmawati, Adriana Ramadhan, Iksan Rendi Heryandi Reni Anggriani Reni Anggriani, Reni Ria Apriliani Rinaldi Rinaldi Rinaldi Risma Nurmilah Safitri, Mutiara Rintan Sagita Rahayu Salma Az Zahrah Sarah Sri Haryatie Sidik, Aditya Purnama Siska Yuli Anita Suprianti, Miranti Tina Kartini Venita Sofiani Wahyu Nugroho, Gatot Widyawan, Tri Ismardiko Yudi Nugraha Effendi Yulfitri, Alivia