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Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Daerah Kabupaten Dan Kota Di Provinsi Jawa Tengah Tahun 2018-2021) Diah Ayu Susanti; Dina Widiani; Nafi' Inayati Zahro
JPA : Journal of Public Accounting Vol 2, No 2 (2022): Journal of Public Accounting Vol. 2 No. 2, Desember 2022
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.408 KB) | DOI: 10.30591/jpa.v2i2.4308

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis apakah Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus berpengaruh terhadap Belanja Modal pada Pemerintahan Daerah Kabupaten dan Kota di Jawa Tengah tahun 2018-2021. Populasi dalam penelitian ini terdiri dari 29 Kabupaten dan 6 Kota di Provinsi Jawa Tengah. Teknik pengambilan sampel dalam penelitian ini menggunakan metode sampel jenuh yang meghasilkan 139 sampel selama empat tahun. Metode analisis data menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Pajak Daerah dan Dana Alokasi Umum berpengaruh positif terhadap Belanja Modal. Retribusi Daerah dan Dana Alokasi Khusus tidak berpengaruh terhadap Belanja Modal. 
THE INFLUENCE OF INVESTMENT DECISIONS, DEBT POLICY, ACCOUNTING CONSERVATISM, INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE ON COMPANY VALUE Suci Lestari; Nafi' Inayati Zahro; Diah Ayu Susanti
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2248

Abstract

This study aims to empirically examine the influence of investment decisions, debt policies, accounting conservatism, intellectual capital and good corporate governance on company value in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period. Determination of samples using purposive sampling method with a total sample of 94 companies studied. This study used multiple linear regression analysis techniques using SPSS version 25. The results in this study show that investment decisions, debt policy, accounting conservatism, managerial ownership and institutional ownership have no effect on company value, while intellectual capital has a positive effect on company value. Keywords: Investment Decision, Debt Policy, Accounting Conservatism, Intellectual Capital, Good Corporate Governance, Firm Value.
Profitabilitas Perusahaan Sektor Consumer Non-cyclical: Pengaruh Leverage, Ukuran Perusahaan, dan Likuiditas Kesara, Rinaldi; Zahro, Nafi’ Inayati; Susanti, Diah Ayu
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.20548

Abstract

Profitability is the most important element in a company because the profit or profits generated can determine the level of investor confidence in investing. The aim of this research is to examine the effect of leverage, company size and liquidity on profitability levels. This research is quantitative research with a population of Consumer Non-cyclical companies listed on the IDX for the 2017-2022 period. Sampling used a purposive sampling technique with a total of nine companies and obtained 514 research data. Data analysis uses multiple linear regression analysis techniques for panel data with Eviews 9. The results of this research show that leverage and liquidity have a negative effect on profitability. Meanwhile, company size has no effect on profitability.
Cake & Bakery Business Management Of Besito Village, Gebog District, Kudus Regency Zahro, Nafi Inayati
Economics and Business Solutions Journal Vol. 1 No. 1 (2017): Economics and Business Solutions Journal
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.069 KB) | DOI: 10.26623/ebsj.v1i1.652

Abstract

The most-common real problems encountered by most MSMEs in Indonesia are the low level of productivity, low added value, and low product quality. In order to improve MSME s competitiveness, there is a need to take common steps to lift its technology capability and innovativeness. The goal of IPTEK Bagi Masyarakat program is to realize an economically independent cake and bakery business group through partner assistance in Besito Village to allow them to manage their finance well, maintain their bookkeeping correctly according to standard, perform various innovation utilizing technology, improve their knowledge of the proper business management so that they would be able to improve productivity, efficiency, and prevent themselves from wasting resources. The activity is performed through some assistance, technical meeting, and training on such topics as bookkeeping, proper business management, dissemination of the benefits of IP, trademark, halal labelling, packaging, and cataloging. The dissemination on the importance of business permit from Health Office is also done for it is related to their business line, i.e. food industry. Also included in the topics are marketing from conventional one to the utilization of information technology and also the implementation of Accounting bookkeeping management using MYOB Accounting software.
PENGARUH IMPLEMENTASI SIMDA, KUALITAS SDM, PENERAPAN SAP, DUKUNGAN MANAJEMEN PUNCAK TERHADAP KUALITAS LAPORAN KEUANGAN PEMDA Fu'adah, Khurriyatul; Zahro, Nafi' Inayati; Handayani, Retno Tri
Jurnal Akuntansi dan Bisnis Vol 10, No 01 (2024): Edisi Juni 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v10i01.683

Abstract

Tujuan dari studi ini adalah untuk mengevaluasi dampak pelaksanaan Sistem Informasi Manajemen Daerah (SIMDA), kualitas sumber daya manusia, penerapan standar akuntansi pemerintah, dan dukungan dari manajemen puncak terhadap kualitas pelaporan keuangan entitas pemerintah daerah. Penelitian ini dilakukan dengan melibatkan Organisasi Perangkat Daerah (OPD) di Kabupaten Demak dan menggunakan metode purposive sampling dengan partisipasi 120 responden. Data primer dikumpulkan melalui survei menggunakan kuesioner. Analisis data dalam studi ini melibatkan penggunaan teknik analisis regresi linier berganda. Temuan dari penelitian ini mengindikasikan bahwa pelaksanaan SIMDA, kualitas sumber daya manusia, dan penerapan standar akuntansi pemerintah tidak memiliki dampak signifikan pada kualitas pelaporan keuangan entitas pemerintah daerah, sedangkan dukungan dari manajemen puncak berpengaruh positif pada kualitas pelaporan keuangan entitas pemerintah daerah
PENGARUH GOOD CORPORATYE GOVERNANCE, INTELLECTUAL CAPITAL, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN : STUDI KASUS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICAL SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Huwaida, Luluk Khansa; Zahro, Nafi’ Inayati; Mulyani, Ulva Rizky
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.579

Abstract

This research intends to test whether there is an influence of good corporate governance, intellectual capital, and firm size on financial performance. The population in this research are food & beverage companies listed on the Indonesia Stock Exchange from 2018 to 2022. In this research there were 77 samples. The sampling technique uses a purposive sampling method. The research method used is quantitative with data sources using data in the form of secondary data. Data analysis method is multiple linear analysis using SPSS version 27. The results of this research provide empirical evidence that partially the variables independent board of commissioners, institutional ownership, intellectual capital, firm size have no effect on financial performance, and managerial ownership has an effect on financial performance.
Training on Website Creation as a Media for Promotion and Information on Clay Craft Products in Mayong Lor Village, Jepara Regency Purwaningrum, Jayanti Putri; Zahro, Nafi’ Inayati; Sutono, Sugoro Bhakti
Jurma : Jurnal Program Mahasiswa Kreatif Vol 8 No 2 (2024): DESEMBER
Publisher : LPPM UIKA Bogor

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

Abstract

The aim of this training and mentoring activity is to digitize the marketing of clay-based ornament products in Mayong Lor Village through the use of website applications, so that it is hoped that it can expand the reach of product marketing and increase product sales. The implementation methods used in this activity are situation analysis, training, mentoring and evaluation. Participants in this training activity are business owners Kharisma Clay Art. The implementation of this activity is by providing training and assistance to business owners Kharisma Clay Art regarding the importance of digital marketing, website advantages and how to operate the website. The results achieved from the implementation of this training are that business owner Kharisma Clay Art has more insight regarding digital marketing through website applications and is able to apply and utilize his knowledge in everyday life.
Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Belanja Modal (Studi Kasus Pada Pemerintah Daerah Kabupaten Dan Kota Di Provinsi Jawa Tengah Tahun 2018-2021) Susanti, Diah Ayu; Widiani, Dina; Zahro, Nafi' Inayati
JPA : Journal of Public Accounting Vol 2, No 2 (2022): Journal of Public Accounting Vol. 2 No. 2, Desember 2022
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/jpa.v2i2.4308

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis apakah Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, dan Dana Alokasi Khusus berpengaruh terhadap Belanja Modal pada Pemerintahan Daerah Kabupaten dan Kota di Jawa Tengah tahun 2018-2021. Populasi dalam penelitian ini terdiri dari 29 Kabupaten dan 6 Kota di Provinsi Jawa Tengah. Teknik pengambilan sampel dalam penelitian ini menggunakan metode sampel jenuh yang meghasilkan 139 sampel selama empat tahun. Metode analisis data menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Pajak Daerah dan Dana Alokasi Umum berpengaruh positif terhadap Belanja Modal. Retribusi Daerah dan Dana Alokasi Khusus tidak berpengaruh terhadap Belanja Modal. 
Implementasi Sistem Informasi Pelayanan Desa Kaliwungu Kabupaten Kudus Solekhan, Solekhan; Susanto, Arief; Zahro, Nafi Inayati; Wibowo, Budi Cahyo
Muria Jurnal Layanan Masyarakat Vol 6, No 2 (2024): September 2024
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v6i2.13518

Abstract

Administrative processes have gradually shifted from manual methods to computerized ones in various public services for the community. The service team then made observations in Kaliwungu village and found that the need for computerized data and information processing was still very lacking. Therefore, the Service Team is trying to implement the system that has been implemented in Janggalan and in 11 villages in Mejobo sub-district. This system covers various aspects of data processing, including population data, family facilities and infrastructure, socio-economic conditions, access to education, and others. This system is expected to bridge the needs of village governments in managing data and information as well as in reporting to local governments. This system is expected to be able to support reporting to local governments by presenting and providing data recapitulation with appropriate indicators. Implementation of this system is carried out through training and mentoring methods for village government staff in Kaliwungu, which will then be passed on to the community.
PKM PENERAPAN TEKNOLOGI TEPAT GUNA DALAM UPAYA PENINGKATAN PRODUKTIVITAS SENTRA INDUSTRI KERAJINAN TAS DI DESA BESITO KECAMATAN GEBOG KABUPATEN KUDUS Susanti, Diah Ayu; Zahro, Nafi Inayati; Septanti, Annisya Lutfi
Muria Jurnal Layanan Masyarakat Vol 6, No 2 (2024): September 2024
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v6i2.12583

Abstract

Usaha kecil menjadi salah satu strategi bagi pembangunan di Indonesia dan juga sebagai upaya memeratakan hasil pembangunan yang telah dicapai. Pengembangan Usaha Mikro Kecil dan Menengah sangat dibutuhkan sebagai penggerak perekonomian nasional, karena dapat berkontribusi terhadap pendapatan masyarakat. Nurul Konveksi adalah salah satu UMKM yang berada di Desa Besito, Kecamatan Gebog Kabupaten Kudus bergerak dalam bidang industri kerajinan tas. Permasalahan yang dihadapi Nurul Konveksi  dalam menjalankan usahanya, salah satunya adalah terkait produksi, pemasaran dan pencatatan keuangan yang masih sangat sederhana. Permasalahan tersebut memerlukan pendampingan untuk mengembangkan usaha produksi kerajinan tas. Metode pelaksanaan pengabdian kepada masyarakat dilakukan melalui 3 tahap, tahap pertama perencanaan yang meliputi analisis situasi kondisi mitra, survey lokasi, penentuankerjasama dengan mitra, pembentukan tim dan struktur tim. Tahap kedua meliputi pelaksanaan pendampingan, sosialisasi, pelatihan dan tahap ketiga adalah tahap evaluasi kegiatan dan pelaporan. Hasil dari kegiatan ini pelaku UMKM sudah memiliki logo UMKM, digital marketing berupa Instagram ,shopee, dan marketplace serta Facebook dan mitra sudah mampu mengelola keuangan melalui aplikasi secara efektif.  Artikel ini dapat diakses secara terbuka dibawah lisensi CC-BY