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Analisis Pengetahuan Mahasiswa Akuntansi dan Manajemen Mengenai Perkembangan Penganggaran dan Pembiayaan Pemerintah Daerah Kamela, Hurian; Alam, Ryan Saputra; Pujia, Dede Puspa; Susilowati, Susilowati; Yahya, Adibah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11836

Abstract

The purpose of this study is to initiate the relationship between the development of local government budgeting and the level of knowledge of students in the Accounting and Management study program. The study focuses on public budgets, changes in laws, performance-based budgeting, and the application of information technology in the budget process. This study employed a quantitative, descriptive-comparative approach. Data were collected through questionnaires distributed to final-year students who had taken courses related to the public sector. In general, the study's results indicate that students possess sufficient knowledge. However, there is a significant difference between accounting and management students: accounting students tend to have a better understanding of concepts and strategies. In comparison, management students tend to have a better understanding of accounting techniques and procedures. Additionally, components of the academic experience and sources of information influence the level of knowledge among respondents. To better prepare students to face challenges in the field of local public finance, this study recommends adopting a practice-based curriculum and incorporating real-world problems into the learning process.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, INSTITUTIONAL OWNERSHIP, AND ASSET GROWTH TO IMPROVE FIRM VALUE Yahya, Adibah; Triwibowo, Edi; Sari, Arum Kartika; Kartika, Dewi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7392

Abstract

Firm value is investors' perception of the company's success in managing its resources which is reflected in the share price. Several factors that influence company value include the company's ability to carry out social responsibility which is related to the public value of the company. Apart from that, Good Corporate Governance can also influence the size of the company's value. However, internal factors, namely asset growth, can also have an impact on company value. This research aims to analyze the influence of Corporate Social Responsibility Disclosure, Institutional Ownership and Asset Growth on company value in companies listed on the Indonesia Stock Exchange. The sample companies are consumer goods companies with data analysis methods using descriptive and verification analysis. The results showed that partially Corporate Social Responsibility Disclosure had a negative and insignificant effect on firm value but Institutional Ownership and Asset Growth had a positive and significant effect on firm value.
Dampak Jumlah Pengusaha Kena Pajak (PKP) dan Faktor Makro Ekonomi terhadap Penerimaan Pajak Pertambahan Nilai (PPN) di KPP Pratama Cikarang Selatan Asiah, Neng; Yahya, Adibah; Fuadi, Agus; Khasanah, A'an Nur
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 02 (2023): AKUBIS - Desember 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i02.1101

Abstract

This research aims to determine the factors influencing value-added tax (PPN) revenue, which includes the number of taxable entrepreneurs (PKP) and macroeconomic factors measured through inflation and the exchange rate of the Indonesian rupiah. The data sample used in this study consists of monthly reports from 2019 to 2021. Hypothesis testing was conducted using multiple regression, and the research results indicate that simultaneously, the number of PKP, inflation, and the exchange rate have a significant influence on PPN revenue. However, when observed individually, only the inflation variable positively affects PPN revenue. On the other hand, the number of PKP and the exchange rate do not significantly impact PPN revenue. The variables of the number of PKP, inflation, and the exchange rate can collectively explain 38.1% of the variance in value-added tax revenue.
Implikasi Penggunaan E-money, Literasi Keuangan, dan Sikap Keuangan Terhadap Perilaku Konsumtif Nurjanah, Rina; Yahya, Adibah; Kosim, Muhammad; Putri, Nabila Khairunnisa; Ningamah, Hurriyatun
Jurnal Ecogen Vol 7, No 1 (2024): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v7i1.15646

Abstract

One of the illogical behaviors that affects purchase decisions is consumptive behavior, whitch puts wabts ahead of needs. The use of electronic money, one’s degree of financial ‘s financial literacy, and one’s financial attitudes are some of the variables that influence this behavior. Consumptive behaviour can be decreased by a person’s capacity to manage their usage of electronic money, financial literacy, financial attitude on consumer behavior is the aim of this research. This study analyzes data without making any assumptions using a quantitative descriptive methodology. With 92 individuals in the sample, consistted of students from Pelita Bangsa University college of business and economics. The data sources used are primary and secondary data, whereby the primary data was collected using questionnaires. The results show that e-money and financial literacy have no significant impact on consumptive behaviour, while financial attitudes show a negative influence. The findings contribute to understanding the determinants of consumptive behaviour, especially among students
Accounting Conservatism: Firm Size and Financial Distress Permatasari, Maulina Dyah; Widiastuti; Yahya, Adibah; Rahmadaini, Ade
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2254

Abstract

This study aims to investigate the effect of firm size and financial distress on accounting conservatism. Accounting conservatism is an approach in which earnings are recorded more conservatively or cautiously, with a tendency to recognise losses sooner than recognise gains. These factors can influence the practice of accounting conservatism in various ways. This study uses financial data from various companies in diverse industries and uses statistical methods to analyse the relationship between company size (both large and small) and level of financial distress with accounting conservatism practices. The results of this study are expected to provide a deeper understanding of the factors that influence accounting conservatism and how accounting practices may change in different situations of company size and financial distress. The type of research in this study is descriptive quantitative with descriptive statistical data analysis and classical assumption testing, hypothesis testing and coefficient of determination test. The results showed that partially and simultaneously company size and financial distress had no effect on accounting conservatism.
The Influence of Brand Awareness, Influencers, and Product Quality on Purchase Intention of Skintific Skincare Products on Tiktok Social Media Nisa Zhafira; Prasetyo Harisandi; Yahya, Adibah
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

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

Abstract

This study aims to examine the effect of brand awareness, influencers, and product quality on consumer purchase intention towards Skintific skincare products on TikTok social media. The research method used is quantitative with a descriptive approach, and data collection was carried out through questionnaires to Skintific product users. The results of the analysis using SmartPLS showed that the three independent variables had a significant effect on purchase intention, with a path coefficient value for brand awareness of 0.45 (p <0.01), for influencers of 0.35 (p <0.05), and for product quality of 0.40 (p <0.01). The R-Square value of 0.685 indicates that the model built has strong predictive ability, explaining 68.5% of the variance in purchase intention. This study provides policy implications that the integration of effective digital marketing strategies through TikTok by strengthening brand awareness, influencer collaboration, and improving product quality can increase purchasing interest and competitiveness of Skintific products. The contribution of this study not only enriches the literature on digital marketing but also provides practical guidance for marketers in designing more effective strategies.
The Influence of Training, Entrepreneurship Education and Motivation on Technopreneur Interest among the Gen Z Generation Muhammad Randika Agusti Syah Putra; Muhammad Kosim; Adibah Yahya
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

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

Abstract

This study aims to analyze the influence of entrepreneurial training, entrepreneurial education, and motivation on technopreneurial interest among Generation Z. A quantitative approach was employed using multiple linear regression analysis. The respondents consisted of 100 individuals from Generation Z. The results indicate that entrepreneurial training does not have a statistically significant effect on technopreneurial interest, with a significance value of 0.081 (> 0.05) and a regression coefficient of 0.238. In contrast, entrepreneurial education shows a highly significant influence with a significance value of 0.000 and a regression coefficient of 0.556. Furthermore, entrepreneurial motivation also significantly influences technopreneurial interest, with a significant value of 0.002 and a regression coefficient of 0.240. Therefore, it can be concluded that entrepreneurial education and motivation are key factors that drive Generation Z's interest in becoming technopreneurs, while training has not yet made a statistically significant contribution.
Information Asymmetry, Good Corporate Governance, and Deferred Tax Expenses Affect Earnings Management Permatasari, Maulina Dyah; Yahya, Adibah; Andriyani, Meli; Rusdianzyah, Rully
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 5 No. 01 (2024): Ekomabis Edisi Januari 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v5i01.1302

Abstract

Profit control is an action taken by company management to change financial statements to make them appear more favourable to stakeholders. This is, of course, influenced by various factors, including internal factors as well as external factors. In this research, the author intends to analyse external factors using information asymmetry proxies for earnings management, while the internal factors that the author raises are corporate governance, or good corporate governance, as well as financial reports in the form of deferred tax expenses. This research aims to analyse the influence of information asymmetry, institutional ownership, size of the board of commissioners, and deferred tax burden on earnings management practices in the corporate context. This study uses financial data of companies listed on the stock exchange and performs statistical analysis to identify the relationship between the variables mentioned above and earnings management practices. The data used comes from a certain period, covering various industries. The data analysis method uses quantitative descriptive analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The findings indicated that institutional ownership information asymmetry, deferred tax expense, and board size did not significantly affect earnings management, even though board size had a favourable and significant influence. The board of commissioners' size, however, has a favourable and noteworthy impact. At the same time, there is no discernible impact on earnings management from the knowledge asymmetry of institutional ownership, board size, or deferred tax expense.
Peran Leverage sebagai Moderasi Pengaruh Profitabilitas dan Likuiditas terhadap Financial Distress: The Role of Leverage as Moderating Effect of Profitability and Liquidity on Financial Distress Hidayat, Taufik; Yahya, Adibah; Heruwanto, Joni; Wibowo, Rangga
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 5 No. 02 (2024): Ekomabis Edisi Juli 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v5i02.1582

Abstract

Penelitian ini menganalisis peran leverage dalam memoderasi pengaruh profitabilitas dan likuiditas terhadap financial distress. Profitabilitas dan likuiditas dianggap sebagai indikator yang dapat mengurangi risiko financial distress, namun leverage mempengaruhi seberapa efektif keduanya dalam mencegahnya. Penelitian ini menggunakan metode deskriptif kuantitatif pada perusahaan energi yang terdaftar di Bursa Efek Indonesia periode 2019-2022, dengan purposive sampling dan data sekunder. Analisis menggunakan uji statistik deskriptif, regresi data panel dengan MRA, dan uji hipotesis. Hasil penelitian membuktikan bahwa profitabilitas berpengaruh positif signifikan, likuiditas tidak berpengaruh, dan leverage tidak memoderasi pengaruh profitabilitas terhadap financial distress. Namun dapat memperlemah pengaruh likuiditas This study analyses the role of leverage in moderating the effect of profitability and liquidity on financial distress. Profitability and liquidity are considered indicators that can reduce the risk of financial distress, but leverage affects how effective they are in preventing it. This study uses a quantitative descriptive method on energy companies listed on the Indonesia Stock Exchange for the 2019-2022 period, with purposive sampling and secondary data. The analysis uses descriptive statistical tests, panel data regression with MRA, and hypothesis testing. The results prove that profitability has a significant positive effect, liquidity has no effect, and leverage does not moderate the effect of profitability on financial distress. However, it can weaken the effect of liquidity.
PENDAMPINGAN STRATEGI BISNIS: PENGEMBANGAN PRODUK HANDYCRAFT MAYGIFT Hidayat, Taufik; Yahya, Adibah; Heruwanto, Joni; Ningrum, Siti Maya; Afifah, Sifa Amalia; Sulistyani, Sulistyani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.40939

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku usaha mikro, kecil, dan menengah (UMKM) di Kabupaten Bekasi, khususnya dalam pengembangan produk handycraft melalui strategi bisnis yang efektif. Melalui metode analisis situasi, pelatihan, dan pendampingan, kami mengidentifikasi permasalahan utama yang dihadapi mitra, seperti keterbatasan akses ke teknologi modern, kurangnya pengetahuan manajerial, dan tantangan dalam pemasaran digital. Pelatihan yang diberikan mencakup penggunaan teknologi dalam pemasaran, pengembangan produk, dan manajemen usaha. Hasil dari kegiatan ini menunjukkan peningkatan pengetahuan dan keterampilan mitra dalam mengelola bisnis mereka, serta kemampuan untuk memanfaatkan teknologi dalam pemasaran produk. Dengan demikian, kegiatan ini diharapkan dapat berkontribusi pada pertumbuhan dan keberlanjutan UMKM di Kabupaten Bekasi.
Co-Authors Achmad, Listrian Indriyani Ade Subakti Adi Maryadi Aditya, Vetra Venesia Afifah, Sifa Amalia Agus Fuadi Aji Saputra, Aji Alam, Ryan Saputra Alfareza, Dimas Sheva Alvarezy, Ryan Alya Sausan Zahra Amrulloh, Azmi Andiyani, Meli Andrean, Kevin Andri, Hendri Kartika Aniyah Fardani Aoliyah Firasati Arafanti Bako, Nadya Arum Kartika Sari Asep Saepulloh Asral Asti, Eka Geovana Atang Hermawan Aulia Masduki, Farah Azhar Affandi Azhar Affandy Aziz Septiatin Bagusromadhan, Trisno Ajisantoso Baldah, Nasrun Brendo Butar-Butar Budiarto, Yessa Oktavia Bukhori Muslim, Ahmad Carwinda, Carwinda Cecep Ramdani Cici Suminar Debora Anastasya Dede Mulyana Dede Puspa Pujia Dewi Kartika Dian Sulistyorini Wulandari Dian Wahyuningsih Diana Sari Dika Argiyan Syah Dina Faradilla Diza Nasrullah Nur Buono Dyah Permatasari, Maulina Edi Tri Wibowo Edi Tri Wibowo Edi Triwibowo Eka Avianti Ayuningtyas el Muiz, Najmi Tsania Erlina Widayanti Erna Apriani Ernawati, Rini Eva Gandawati Agustin Faleri, Nabila Stefany Faradilla, Dina Fatonah, Tania Nur Fauziah, Ela Filda Rahmiati Fiqih Maria Rabiatul Hariroh Firli Nurul Fajri Fuadi, Agus Fungsiawan Hairiah, Fiqih Maria Rabiatul Hamzah Muhammad Mardi Putra harisandi, Prasetyo Haryadi, Rofiq Noorman Heru Mulyanto Heruwanto, Joni Herwani, Aldrin Hidayat, Nazwa Putri Hidayat, Saepul Hoerudin, Abdul Fahri Hurian Kamela Hutama, Dhebora Aldha Ikhwan Nur Ismail Indra Permana, Indra Inna Nisawati Mardiani Intan Dyah Pravita Irfan Afriantoro Irfan Afriantoro Istiqomah, Anisah Jaja Suteja Jamiyati, Ani Jatmika, Windy Jordan, Steven Junedi Junedi Junedi Junedi Junedi Junedi Junedi, Junedi Kamela, Hurian Khasanah, A'an Nur Kustiwan, Susan Kusumawati, Hilma Latifa Wahyu Anggraini Lisa Kustina Listian Indriyani Achmad Lutfi, Adilista Puspa Aliya Mandala, Kesha Meiva Mardiani, Inna Nisawati Maryadi, Adi Maulana Fahruroji Maulina Dyah Permatasari Maulina Dyah Permatasari May Saroh , Adelia Meli Andriyani Mika Evanggelina Manurung Molinasari, Lisa Monikawati, Winda Aprila Muarif, Dede Samsul Muhamad Rifai Muhammad Angga Abdulah Muhammad Farhan Syavaat Muhammad Kosim Muhammad Kosim MUHAMMAD KOSIM, MUHAMMAD Muhammad Najamuddin Dwi Miharja Muhammad Randika Agusti Syah Putra Muhsoni, Ridwan N. Nurjanah Nando Dada Pratama Natalia, Deli Neng Asiah Neng Asiah Neng Asiah, Neng Ningamah, Hurriyatun Ningrum, Siti Maya Nining Yuningsih Nisa Zhafira Nitis Sekar Kinanthi Novelayanti, Melati Desi Nugroho, Andrianto Prasetya Nugroho, Arief Teguh Nur Ismail, Ikhwan Nur Safa’ah Nurjanah, Rina Nurmadhani Fitri Suyuthi NURUL ANNISA Nurul Ariffaeni Islami Occha Putrie Safira Perdana Ricardo Permana, Adam Dede Permatasari, Maulina Dyah Prasetyo Harisandi Prasetyo Harisandi Pratama, Jessica Ayu Pratiwi, Niken Cahyaning Mega Preatmi Nurastuti Pupung Purnamasari Purwanto Purwanto Putri Hardiyanti Putri, Lyra Aprilia Putri, Nabila Khairunnisa Putri, Rika Ramana R. R. Wening Ken Widodasih Rahmadaini, Ade Ramdani, Cecep Ridwan Muhsoni Rina Nurjanah Rr Dian Anggraeni Rusdianzyah, Rully Saepul Hidayat Safira Nur Anisa Saputera, Denny Sheila Wahyuni Siburian, Yessie Antika Sinaga, Elisabet Natalia Sinah Riyanah Sindik Widati Sindik Widati Siska Wulandari, Siska Sopiyan, Sopiyan Subakti, Ade Suherman Sulistyani Sulistyani Sulistyani Sumarsid, Sumarsid Sunita Dasman Susan Kustiwan Susilowati Susilowati Syavaat, Muhammad Farhan Syifa Aulia Taufik Hidayat Taufik Hidayat Taufiq Rachman Taufiq Rachman, Taufiq Tikaromah, Oom Tri Ngudi Wiyatno Tri Wahyu Wiryawan Triwibowo, Edi Tsabitah, Sahlaa Tsaran, Annisa Putri Umi Narimawati Virza Hadrianti Wahyu Hadikristanto Wibowo, Rangga Wicaksana, Primaraga Sumantri Indra Widiastuti Widya Asmara Winda Aprila Monikawati Windi Windi Windi Wulandari, Anna Yeanita Puspa Ningrum Yenni Miftahul Jannah Yuliani, Reva Yulianik, Yulianik Yuningsih Nining Zaky, Yazid Ilham Zenzibar Zhafira, Nisa