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All Journal Jurnal Akuntansi Indonesia Jurnal Akuntansi dan Pajak LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Abdimas Sangkabira RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Journal of Business Analytics (IJBA) Journal of Finance and Business Digital (JFBD) Review of Applied Accounting Research Jurnal Pengabdian Kepada Masyarakat Kalam
Nur Isna Inayati
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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STUDI IMPLEMENTASI MBKM PADA MAHASISWA, DOSEN DAN MITRA DI TINGKAT PRODI MANAJEMEN, AKUNTANSI, DAN TEKNIK INFORMATIKA DI UNIVERSITAS MUHAMMADIYAH PURWOKRTO Suryo Budi Santoso; Herni Justiana Astuti; Hadi Pramono; Nur Isna Inayati
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1026.124 KB) | DOI: 10.30595/raar.v2i1.13015

Abstract

Tujuan dari penelitian ini adalah Untuk mengevaluasi Implementasi MBKM pada Mahasiswa, Dosen dan Mitra. Jenis penelitian ini adalah penelitian lapangan (field ressearch), Sumber data penelitian ini adalah data primer. Populasi dalam penelitian ini adalah Seluruh Mahasiswa Prodi: Akuntansi S1, Manajemen S1, dan Teknik Informatika S1 UMP; Seluruh Dosen Prodi Akuntansi S1, Manajemen S1, dan Teknik Informatika S1 UMP; Seluruh mitra yang bekerja sama dalam program MBKM. Sampel pada penelitian ini menggunakan purposive sampling. Analisis data yang digunakan dalam analisis  kuantitatif yang digunakan dengan angka-angka. Analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan intepretasi. Hasil penelitian ini adalah Program MBKM merupakan program baru, sehingga masih dalam tahap penyesuaian untuk mencapai optimalisasi program. Namun demikian dampak pelaksanaan program MBKM sudah dirasakan mahasiswa dan dosen. Mahasiswa dapat belajar aplikasi keilmuan dan softskill dari program magang. Dosen pendamping juga dapat menerima masukan yang aplikatif dari dari mitra, untuk dapat diterapkan pada proses pembelajaran
PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, KUALITAS AUDIT, DAN AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN Shulasi Nur Haalisa; Nur Isna Inayati
Review of Applied Accounting Research (RAAR) Vol 1, No 1 (2021): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.26 KB) | DOI: 10.30595/raar.v1i1.11721

Abstract

This study aims to analyze the effect of company size, audit tenure, audit quality and audit reportlag on going concern audit opinion. This research is a quantitative research. The data source usedis secondary data in the form of the company's annual financial statements. In this study, goingconcern and audit quality are calculated using a dummy. The population used in this study ismining companies listed on the Indonesia Stock Exchange from 2015 to 2019. Sampling wascarried out by purposive sampling technique method and obtained 29 as 145 observed data. Theresults of this study show that company size, and audit tenure have no effect on going concernaudit opinion. While audit report lag and audit quality heve efeect on going concern opinion
Intellectual Capital Disclosure in Indonesian Banks: The Role of Board of Commissioners Rizky Ramdani; Bima Cinintya Pratama; Hadi Pramono; Nur Isna Inayati
Journal of Finance and Business Digital Vol. 1 No. 4 (2022): Desember 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v1i4.1916

Abstract

This study aims to examine the effect of meeting frequency, and multiple boards of commissioner's positions on Intellectual Capital Disclosure with institutional ownership as a moderating variable. This study used a sample of 41 conventional banks during the 2017-2022 period. To test the research hypothesis using panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, Likelihood tests, Hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. This study also shows that institutional ownership weakens the relationship between the number of board of commissioners' meetings and Intellectual Capital Disclosure and institutional ownership affects the relationship between multiple boards of commissioners' positions and Intellectual Capital Disclosure.
Aplikasi Akuntansi Berbasis PSAK No. 45 Untuk Menciptakan Good Governance Keuangan Masjid Hadi Pramono; Nur Isna Inayati; Feri Wibowo
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v5i3.13256

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan PSAK No. 45 pada masjid dan menghasilkan produk sistem akuntansi masjid berdasarkan PSAK No. 45 berbasis software Ms. Excel. Penggunaan software excel ini dikarenakan excel sudah terkenal. Fitur excel mudah dipahami dan fleksibel digunakan sebagai aplikasi akuntansi, mulai dari penjurnalan hingga penyusunan laporan keuangan. Manfaat praktis yang diperoleh dari penelitian ini berupa aplikasi sistem akuntansi yang dapat diterapkan di semua masjid sehingga memudahkan pengurus masjid dalam mengelola masjid sesuai dengan prinsip tata kelola yang baik
Factors Affecting the Financial Distress Conditions of Property and Real Estate Companies During the Covid-19 Pandemic Period 2019 – 2021 Athila Namira Awandini; Hadi Pramono; Iwan Fakhruddin; Nur Isna Inayati
Indonesian Journal of Business Analytics Vol. 3 No. 1 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i1.2309

Abstract

The purpose of this study is to find out and obtain empirical evidence of the influence of factors represented by liquidity, leverage, cash flow, and sales growth on financial distress conditions in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used was purposive sampling technique in order to obtain a sample of 113 companies that met the criteria. The data analysis technique used is multiple regression. The results of this study indicate that liquidity has a positive effect on financial distress. Meanwhile, leverage has a negative effect on financial distress. Cash flow and sales growth have no effect on financial distress.
Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan, Beban Pajak Tangguhan, Free Cash Flow, Profitabilitas dan Kepemilikan Manajerial yang Mempengaruhi Manajemen Laba (Studi Kasus pada Perusahaan Sektor Consumer Non-Cyclicals periode 2019-2021) Wa Mareza Dwi Nugraheni; Hadi Pramono; Ani Kusbandiyah; Nur Isna Inayati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1106

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh perencanaan pajak, aset pajak tangguhan, beban pajak tangguhan, free cash flow, profitabilitas, dan kepemilikan manajerial terhadap manajemen laba pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah semua perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019 hingga 2021. Sample yang digunakan berdasarkan purposive sampling dan diperoleh sampel sebanyak 27 perusahaan. Hasil penelitian ini menunjukkan bahwa perencanaan pajak dan ROA berpengaruh negative terhadap manajemen laba, sedangkan asset pajak tangguhan, beban pajak tangguhan serta free cash flow tidak berpengaruh terhadap manajemen laba, kepemilikan manajerial berpengaruh positif terhadap manajemen laba.
The Effect of Sharia Supervisiory Board Size and the Health Ratio of Bank Sharia to Profitability Prisylia Putri; Iwan Fakhruddin; Suryo Budi Santos; Nur Isna Inayati
Indonesian Journal of Business Analytics Vol. 3 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i3.2426

Abstract

The purpose of this study to analyze the effect of the SSB size and financial performance on profitability as measured using Return On Assets (ROA) in Islamic public banking in Indonesia for the 2017-2021 period and prove the hypothesis. Quantitative descriptive research method using secondary data obtained from the official financial reports of each Islamic Commercial Bank. Purposive Sampling was used in this study, so that the number of samples was 11 Islamic Commercial Banks. The statistical test results show that the DPS, CAR, NPF and BOPO variables each have a negative effect on ROA. While the FDR variable has no effect on ROA.
DIVIDEND POLICY IN INDONESIAN BANKS: THE EFFECT OF FOREIGN OWNERSHIP, INSTITUTIONAL OWNERSHIP, AND INDEPENDENT COMMISSIONERS Ian Himawan Susanto; Nur Isna Inayati; Iwan Fakhruddin; Bima Cinintya Pratama
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 2: September 2023
Publisher : Bajang Institute

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

Abstract

This study aims to find empirical evidence of the influence of foreign ownership, institutional ownership and independent commissioners on dividend policy. The population in this study is all banking sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Sample selection using purposive sampling method and obtained 103 observational data from 41 banking sector companies listed on the Indonesia Stock Exchange (IDX) during five years of observation. Hypothesis testing using multiple linear regression analysis. The results of this study show that foreign ownership has a negative and significant effect on dividend policy, institutional ownership has a positive and significant effect on dividend policy, independent commissioners have no effect and are not significant on dividend policy.
Perencanaan Bisnis Berbasis Potensi Desa: BUMDes Ngudi Luhur, Desa Sambirata, Kecamatan Cilongok, Kabupaten Banyumas Ira Hapsari; Erna Handayani; Nur Isna Inayati; Mukti Agung Wibowo; Mukhlis Prasetyo Aji; Wanda Nugroho Yanuarto; M. Zaeni Lathif
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 2 No. 2 (2023): Mengedukasi Masyarakat Untuk Siap Menghadapi Tatanan Ekonomi Baru
Publisher : Prisani Cendekia

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

Abstract

Abundant village potential that has not been developed into business potential that can contribute to village development and the welfare of village communities. The abundant village potential in Sambirata Village, Cilongok District, Banyumas Regency, Central Java, includes abundant natural resources and human resource potential. For development to become a profitable business, it needs to be mapped out in depth in a business proposal. Therefore, one of the important roles of tertiary institutions is to provide continuous assistance and collaboration to realize independent village development. One way is by assisting in the preparation of business proposals and mapping business potential in the village.
Co-Authors Ani Kusbandiyah Anisa Ilma Hartikasari Annisa Ilma Hartikasari Athila Namira Awandini Dhanti, Kurnia Ritma Doddy Setiawan Edi Joko Setyadi Eko Haryanto Endra Saputra Eriana Riska Saputri Erna Handayani Erna Handayani Erny Rachmawati Feri Wibowo Hadi Pramono Herni Justiana Astuti Ian Himawan Susanto Ira Hapsari Irawan Randiprakarsa Iwan Fakhruddin M. Zaeni Lathif Monika Ayu Lestari Mukhlis Prasetyo Aji Mukti Agung Wibowo Niken Lestari Putri Pratama, Bima Cinintya Prisylia Putri Purnadi Purnadi Rizky Ramdani Shulasi Nur Haalisa Siti Nur Azizah Suryo Budi Santos Suryo Budi Santoso Tiara Nur Aziza Wa Mareza Dwi Nugraheni Wanda Nugroho Yanuarto Wulan Nada Cahyati