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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Akuntansi Jurnal Aplikasi Akuntansi Jurnal Ilmiah Tata Sejuta STIA Mataram Buletin SWIMP
Animah Animah
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Social Sciences Veterinary

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KOMPETENSI ACCOUNT OFFICER ANALISIS SYARIAH TERHADAP PERFORMANCE PEMBIAYAAN MUDHARABAH DENGAN RESIKO PEMBIAYAAN SEBAGAI INTERVENING (studi pada lembaga keuangan mikro syariah se pulau Lombok) Kartika Silvia Purba; Animah Animah; Lalu Takdir Jumaidi
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.054 KB) | DOI: 10.29303/jaa.v2i2.27

Abstract

The objective of this study is to determine the influence of sharia account officers competence on the performance of mudharabah financing with the financing risk as intervening variable. Islamic microfinance institutions were selected as object of study in order to determine the extent of the theory related to the variables studied could be applied on the Islamic microfinance institutions. The data were obtained using a questionnaire distributed to the head of main office or branch office of sharia cooperative on the island of Lombok with requirements of sharia cooperative, BMT, boarding schools cooperative, and Islamic rural banks which had applied and have the authorization of mudharabah financing in lending decisions. The results showed that the sharia account officer competences have significant and negative influence on financial risk. Sharia officer competences also have significant and positive influence on the performance of financing. The results also showed that the risk of financing have significant and positive influence on the performance of financing. Generally, sharia account officer competence is important in minimizing the risk of financing and direct influence on the performance of financing. Thus, to improve the performance of Islamic micro financing with mudharabah can be done by increasing the competence of sharia account officer.
PENGARUH PRICE EARNING RATIO, PRICE TO BOOK VALUE RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY DAN SIZE TERHADAP RETURN SAHAM PADA PERIODE BULLISH (Survei PadaPerusahaan Manufaktur di Bursa Efek Indonesia Periode 2006-2007) Animah Animah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 8 No 1 (2010)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v8i1.1222

Abstract

The objective of this research was to know the impact of Price Earning Ratio, Price To Book Value Ratio, Debt To Equity Ratio, Return On Equity dan Sizeto the stock return period bullish. This research uses purposive sampling method with judgment and conducted for 27 manufacturing companies listed in the Jakarta Stock Exchange during the period 2006-2007. The data was analysed by using multiple linear regression. The results showed that there is significant influence simultaneously (21.2%) and partially significant for the price earning ratio variable which is shown by the significance value of 0,05%. The results also show that other variables such as Price To Book Value Ratio, Debt To Equity Ratio, Return On Equity dan Sizeis not significant to the stock return period bullish. For the next researcher, it is suggested to add another variable like debt to asset ratio, Current ratio,Earning yieldand to expand the population (all go public companies). Keywords: price earning ratio, price to book value ratio, debt to equity ratio, return on equity, size, stock return
PENGARUH SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL (STUDI PADA HOTEL DI KABUPATEN LOMBOK TENGAH) Rahdien Badu Alam; Animah Animah; Nurabiah Nurabiah
JURNAL AKUNTANSI Vol 10 No 2 (2022): JURNAL AKUNTANSI VOL. 10 NO. 2 DESEMBER 2022
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v10i2.3295

Abstract

This study aims to examine whether the payroll accounting information system has an effect on hotel internal control in Central Lombok Regency. The approach used is quantitative data. The population in this study were all hotels in Central Lombok Regency as many as 88 based on data on the website of the Central Statistics Agency of West Nusa Tenggara Province in 2021 (https://ntb.bps.go.id/), with the sample criteria being employees who carry out functions in the accounting or finance department and HR at the hotel. The sampling technique used is a saturated sample with a sampling result of 103 respondents. The collected data is processed using the smartPLS version 4.0 software. The results of this study indicate that the payroll accounting information system has a positive effect on the effectiveness of hotel internal controls in Central Lombok Regency. The results of this study support the Theory of Reasoned Action (TRA) theory which explains that a person or individual will realize that an accounting information system will produce benefits for the user.
a COMMUNITY EMPOWERMENT THROUGH PROCESSING FISH INTO NUGGET: Pemberdayaan Masyarakat Melalui Pengolahan Ikan Menjadi Nugget animah animah; Akram Akram; Suryantara Adhitya Bayu Suryantara
Buletin SWIMP Vol 2 No 02: November 2022
Publisher : Politeknik Kelautan dan Perikanan Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.834 KB) | DOI: 10.15578/bs.v2i02.37

Abstract

Catfish is the main commodity in Karang Bayan Village, West Lombok Regency, West Nusa Tenggara. So far, catfish farmers only sell their fish in the form of fresh fish so that the income received is relatively small. Therefore, it requires assistance to increase the economic activity of these fish farmers. This service activity aims to increase the understanding of creating added value for processed fish products for mothers in Karang Bayan Village, by providing knowledge about fish processing production techniques and calculating production costs and appropriate marketing techniques in order to generate optimal income. The method used is to conduct entrepreneurship training, including lectures, questions and answers. Demonstration, practice or practice, display. The results of the training showed that the women in Karang Bayan Village were able to process catfish into fish nuggets. In addition, they also understand the production techniques of processing fish nuggets by calculating production costs and appropriate marketing techniques to optimize income through social media as a sales and promotion medium.
Pengaruh Good Corporate Governance, Return On Equity, Kinerja Lingkungan, Dan Leverage Terhadap Corporate Social Responsibilitty Elin Erlina Sasanti; Animah Animah; D. Tialurra Della Nabila
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 7 No 1 (2021): JURNAL ILMIAH Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v7i1.189

Abstract

This study aims to determine the effect of good corporate governance, return on equity, environmental performance, and leverage on Corporate Social Responsibility (CSR). The population in this study were mining companies listed on the Indonesia Stock Exchange in 2016-2018. The research sample was determined based on purposive sampling method. The data used are secondary data in the form of annual financial reports obtained from www.idx.co.id. Data were analyzed using descriptive statistics, classical assumptions and multiple regression analysis. The results showed that good corporate governance as proxied by the Asean Corporate Governance Score has an effect on CSR, while return on equity, environmental performance and leverage have no effect on CSR. The implication of this research is that when companies applied the ACGS index, the level of social responsibility disclosure tend to decrease. Although CSR has a voluntary nature for companies in Indonesia, nevertheless in the case of mining sector companies, they basically will have a broader disclosure since they are more related to their environment. Hence, further research is expected to make environmental performance as a moderating variable.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Elin Erlina Sasanti; Animah Animah; M Ali Fikri
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 9 No 1 (2023): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v9i1.489

Abstract

This study aims to examine the effect of Corporate Social Responsibility on company value with corporate governance as a moderation Variable. The grand theory used in this study is legitimacy theory, stakeholders, and agency theory. This type of research is descriptive quantitative. The data source obtained is sourced from secondary data obtained from www.idx.co.id. The research population is manufacturing companies going public in 2018-2020. Purposive sampling technique with a total sample of 54. The analysis tools used are moderate regression analysis. The results showed that CSR, company values, Corporate Governance have no effect on company value. Meanwhile, the study found that corporate governance does not strengthen or weaken the relationship between CSR and company values. The implication of this study is that during a pandemic it is rather difficult to predict from the financial side, this is due to the high uncertainty factor, even though the company already managed very well.
Coporate Social Responsibility (CSR) dan Struktur Kepemilikan (Kepemilikan Institusional, Kepemilikan Manajerial, Kepemilikan Asing) Terhadap Nilai Perusahaan Elin Erlina Sasanti; Animah Animah; M Ali Fikri
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 10 No 1 (2024): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v10i1.629

Abstract

This research aims to examine the influence of Corporate Social Responsibility (CSR) and ownership structure (institutional ownership, managerial ownership, foreign ownership) on company value in basic industrial and chemical manufacturing companies listed on the Indonesian Stock Exchange for the 2019-2021 period. The Grand Theory used in this research is legitimacy theory and stakeholder theory. The type of research used in this research is quantitative research. The data source obtained for this research is a secondary data source obtained from www.idx.co.id. The research population is basic industrial and chemical companies that went public in 2019-2021. The sampling technique was purposive sampling with the criteria: basic industrial and chemical companies that went public, companies that had no losses and were listed from 2019-2021 with a sample size of 63. The test tool used was multiple regression using the SPSS test tool. The research results show that Corporate Social Responsibility (CSR) has a negative effect on company value. Meanwhile, institutional ownership, managerial ownership and foreign ownership have no effect on company value. This explains that the implementation of CSR is only to fulfill the social contract of the company and society because if the greater the funds spent on this activity, the company's profitability will decrease so that the value of the company also decreases. Meanwhile, the ownership structure cannot intervene to increase company value during the pandemic because external factors have a stronger influence.
Co-Authors Akram, Akram D. Tialurra Della Nabila Elin Erlina Sasanti Fina Dwi Landari Kartika Silvia Purba Lalu Takdir Jumaidi M Ali Fikri Ni Made Ari Febrianti Nurabiah Rahdien Badu Alam Suryantara Adhitya Bayu Suryantara Yusli Mariadi Zuhrotul Isnaini