Article Per Year (5 Year)
p-Index From 2021 - 2026
2.255
P-Index
This Author published in this journals
All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Muhammadiyah ADVANCE Owner : Riset dan Jurnal Akuntansi JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Al-Kharaj: Journal of Islamic Economic and Business Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal ABM Mengabdi JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) AMMA : Jurnal Pengabdian Masyarakat
Nurul Alfian
Universitas Madura
Religion Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA UMKM DI PAMEKASAN Romaniyah; Nurul Alfian
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 2 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.2.2024.309-316

Abstract

Fraud is related to the bankruptcy of a company. Management will be motivated to commit fraudulent financial statements when they know that the company being managed is experiencing financial distress.. The purpose of this study is to predict the bankruptcy of MSMEs by using the Altman Z-Score Model to predict. The population in this study is the financial statements of all MSMEs in Pamekasan.samples taken from the population must be truly representative. Registered MSMEs that match the criteria made are samples in this study. The sampling technique used is purposive sampling. The results of the Altman Z-Score Model research are able to predict the financial condition of MSMEs that are sampled in this study. In 2021, there are 7 MSMEs that are predicted to be safe, 5 MSMEs are in a gray position, and 3 MSMEs are predicted to go bankrupt. In 2021, from a total sample of 15 MSMEs, there were 12 MSMEs that did not commit fraud or fraud, this shows that the company has been able to present financial statements without making stakeholders make wrong decisions, meaning that the company does not prioritize their personal benefits but conveys them truthfully. The measurement of the two variables, namely the Modified Almant Z-Score model and the F-Score model, can then be linked to whether there are companies that are predicted to fall into the category of danger zone (distress finance), which are potentially likely to commit financial statement fraud (fraudulent). In 2021, it shows that MSME company with code UPS, FCS dan UTPD is also in the danger zone and is an indication of the possibility of committing financial statement fraud (fraudulent). Key Words: Financial Distress, Altman Z-Score, MSMEs
The DIGITAL FINANCIAL LITERACY PAYMENT APPLICATION AS AN OPTIMIZATION FOR IMPROVING MSME BUSINESS Gazali; Nurul Alfian; Rohmaniyah; Nilam Ramadhani
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.185-192

Abstract

Technological developments have brought us to a condition where financial literacy has turned into digital financial literacy (DFL). Research Method In this research, the Prototype method is used because it functions as an initial version of the system. The Prototype method will produce a system as an intermediary between the Developer and the User because it can make it easier for the User to choose a system that suits what is expected. Making a simple software model with a basic depiction used to make the design is the meaning of a prototype. The result of this research is that this application offers various practical features, from bill payments, and money transfers, to online purchases. Apart from that, using the BYLA application can increase ease and efficiency in digital payments which can involve various strategies and innovations aimed at making the payment process faster, safer, and more comfortable for users.
Pengaruh Capital Intensity, Inventory Intensity, dan Sales Growth terhadap Tax Avoidance pada Perusahaan Manufaktur Dwi Fara; Ria Rachmawati; Rohmaniyah Rohmaniyah; Nurul Alfian
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3255

Abstract

This study investigates the influence of capital intensity, inventory intensity, and sales growth on tax avoidance among manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. Tax revenue represents a primary source of government income; however, companies frequently employ tax avoidance mechanisms to reduce their fiscal obligations. Firm characteristics, particularly asset composition and revenue growth, are regarded as important factors that may influence a company’s tendency to engage in tax avoidance practices. The population of this study consists of 98 companies observed during the 2022–2024 period. Through a purposive sampling technique, 44 companies that met the research criteria were selected as the sample. The data used are secondary data obtained from the companies’ annual financial statements. Data analysis was conducted using descriptive statistics, classical assumption tests, and multiple linear regression analysis with the assistance of SPSS Version 26. The results indicate that capital intensity has a positive effect on tax avoidance, as companies with a higher proportion of fixed assets can utilize depreciation expenses to reduce taxable income. In contrast, inventory intensity does not show a significant effect on tax avoidance. Sales growth has a positive and statistically significant influence, meaning that companies experiencing higher revenue growth are more likely to implement tax management strategies to reduce their increasing tax liabilities.
PENGEMBANGAN PELAKU USAHA MELALUI PELATIHAN MANAJEMEN USAHA DAN PENYUSUNAN LAPORAN KEUANGAN Wahyu Maulana; Nurul Alfian
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 2 (2021): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Volume 2, Maret 2021
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v2i1.486

Abstract

Every business actor has problems with different levels of difficulty because the human resources in them come from different educational backgrounds and experiences. Problems with business management and non-standard preparation of financial reports are things that must be addressed in order to make a business more organized. This is felt by several business actors in Kaduara Barat village, Pamekasan Regency, where the majority of them run their businesses without paying attention to organized business management and proper financial reports. The results of this service are as follows: 1. The layout of the products sold in stores is more organized so that consumers feel comfortable shopping; 2. The division of tasks must be clear so that there are no overlapping jobs / positions with multiple positions; 3. In terms of service and marketing, business actors realize the need for a "touch of smile" to consumers who want to shop so that this becomes a distinct comfort for these consumers; and 4. The knowledge and ability of business actors in preparing financial reports increases so that this can be done for effective and efficient financial management in order to maximize profits.
The Influence of Taxpayer Awareness, Digital Tax Literacy, and Service Quality on Taxpayer Compliance in Pamekasan Regency Rini Nur Hayati; Nurul Alfian; Subhan; Rohmaniyah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9774

Abstract

This study aims to analyze the influence of taxpayer awareness, digital tax literacy, and service quality on individual taxpayer compliance in Pamekasan Regency. The research employed a quantitative approach with an associative method. The sample consisted of 97 individual taxpayers selected using an accidental sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS version 26. The results show that taxpayer awareness, digital tax literacy, and service quality have a positive and significant effect on taxpayer compliance. Simultaneously, the three independent variables explain 59.1% of the variation in taxpayer compliance, while the remaining 40.9% is influenced by other factors outside the research model. These findings emphasize the importance of improving taxpayer awareness, strengthening digital tax literacy, and enhancing service quality to encourage sustainable taxpayer compliance.
Co-Authors Amar, Siti Salama Dwi Fara Gazali Junaidi Efendi Leily Nur Indah Fitriana maulana, Wahyu Muslimatul Aina Nilam Ramadhani Nur Syakherul Habibi Rachman Hakim Rahayu, Runik Puji Rani Nur Fitrianti Ria Rachmawati Rini Nur Hayati Rohmaniyah Rohmaniyah Rohmaniyah Romaniyah Subhan Subhan, Subhan Usman Ustman