Article Per Year (5 Year)
p-Index From 2021 - 2026
13.087
P-Index
This Author published in this journals
All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Minds: Manajemen Ide dan Inspirasi JPSriwijaya Jurnal Ilmiah Universitas Batanghari Jambi Syntax Literate: Jurnal Ilmiah Indonesia AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting IKRA-ITH ABDIMAS Jurnal Pengembangan Wiraswasta JURNAL MANAJEMEN BISNIS Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Equity Jurnal Pengabdian Dharma Laksana Syntax Idea Dinasti International Journal of Education Management and Social Science MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Kewirausahaan Jurnal Riset Akuntansi Kontemporer Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Industri Kreatif dan Kewirausahaan Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Social Science Jurnal Ecogen Jurnal Akuntansi : Transparansi dan Akuntabilitas Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ekonomi Syariah Pelita Bangsa Kontigensi: Jurnal Ilmiah Manajemen International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Peradaban Masyarakat (JPM) Jurnal Pelita Ilmu Jurnal Pengabdian Pelitabangsa Jurnal Pengabdian Masyarakat: BAKTI KITA Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Journal of Social Science Jurnal Inovasi Pengabdian Masyarakat Journal of Business Management and Economic Development Jurnal Ekonomi, Bisnis, dan Humaniora Proceeding International Pelita Bangsa VIDHEAS: Jurnal Nasional Abdimas Multidisiplin IIJSE Kompartemen: Kumpulan Orientasi Pasar Konsumen Jurnal Pelita Pengabdian Pasundan Community Service Development Dinamika: Jurnal Pengabdian Masyarakat Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Jurnal Ilmiah Akuntansi dan Keuangan Majapahit Journal of Islamic Finance dan Management Samakta: Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Alamtana Jurnal Ekonomi, Manajemen, Akuntansi Equity Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis SEMANIS
Yahya, Adibah
Univeristas Pelita Bangsa, Bekasi, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Public Health Social Sciences Other

Published : 110 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 110 Documents
Search

 1   2   3   4   5 
Pengaruh Spiritualitas Kewirausahaan, Pemasaran Media Sosial dan Kompetensi Wirausaha terhadap Kinerja Usaha pada Umkm Kabupaten Bekasi Junedi Junedi; Adibah Yahya
Syntax Idea 554-561
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v5i5.2225

Abstract

The condition of the business world is that there are still practices that only want to gain profit without paying attention to moral and ethical aspects. This research is a quantitative research with primary data and secondary data, the sample used is 100 business actors to determine the effect of the variables forming the business performance. Methods of data collection using questionnaires and observations, then the results were tested using the Statistical Package for the Social Sciences (SPSS) through validity-reliability tests, classical assumption tests and multiple regression analysis. The results of the study show that the spiritual variables of entrepreneurship and entrepreneurial competence have a significant influence on the business performance of SME’s in Bekasi Regency, while the variables of social media marketing do not have a significant effect.
Analysis of Financial Ratio Before and During Covid-19 in Consumer Goods Industry Sector 2018-2021 Sindik Widati; Edi Tri Wibowo; Adibah Yahya; Nur Safa’ah
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i1.332

Abstract

This study aims to analyze whether there are differences in Liquidity, Profitability, Solvency, Activity and Market Ratios between before and during the Covid-19 pandemic in Manufacturing Companies listed on the Indonesia Stock Exchange in the consumer goods industry sector in 2018-2021. The financial ratios used are Current Ratio, Debt to Equity Ratio, Gross Profit Margin, Total Assets Turnover, and Price Earnings Ratio. The samples were 43 companies using purposive sampling method for sampling. The type of data in this study is secondary data and data collection methods with documentation obtained from financial reports sourced from the Indonesia Stock Exchange. Data analysis techniques used descriptive statistical tests, normality tests, and hypothesis testing with the Paired Sample t-Test which was supported by the Wilcoxon Signed Rank Test. Data analysis using the Descriptive Statistical Test shows a decline in financial performance in 2020-2021 as a result of the co-19 pandemic. The results of the different tests in this study show that there are differences in the Debt to Equity Ratio and Gross Profit Margin. This is because the average income has decreased compared to before the Covid-19 pandemic, and companies cannot control their production costs and debts effectively. While the ratio of Current Ratio, Total Assets Turnover and Price Earnings Ratio there is no difference. The company is able to manage its assets quite well and can stabilize its share price.
Digitalisasi Pencatatan Penjualan Industri Rumah Tangga Dengan Aplikasi Penjualan Untuk Pelaku UMKM di Desa Jatibaru Dian Sulistyorini Wulandari; Adibah Yahya; Muhammad Najamuddin Dwi Miharja; Perdana Ricardo; Syifa Aulia
Jurnal Pengabdian Pelitabangsa Vol. 1 No. 02 (2020): JURNAL ABDIMAS Oktober 2020
Publisher : DPPM Universitas Pelita Bangsa

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

Abstract

Desa Jatibaru adalah wilayah dengan jumlah melebihi 10 Usaha, Mikro, dan Menengah (UMKM) meskipun sebagian besar bisnis pribadi atau milik keluarga ini akan lebih cocok untuk mulai mencatat transaksi keuangan yang baik, tidak ada standar atau teknik yang mereka gunakan untuk laporan transaksi. Peningkatan umkm juga harus disesuaikan dengan inovasi, Aplikasi penjualan adalah suatu system yang dicipatakan untuk mencatat dan melaporkan transaksi penjualan di setiap periode. Dengan tujuan membantu usaha dari berbagai jenis bidang, Kegiatan pengabdian ini melibatkan mitra ialah masyarakat Desa Jatibaru, Kecamatan Cikarang Timur, Kabupaten Bekasi. Untuk meningkatkan pemahaman masyarakat tentang laporan keuangan dengan menggunakan Aplikasi Penjualan. Dilaksanakan pada tanggal 9 Agustus 2020. Strategi diskusi dan praktik langsung diadopsi dalam pendekatan partisipatif, metode ini memudahkan mitra untuk mengkonsultasikan kesulitannya, namun dalam segi waktu kurang efisien. Efek yang diperoleh dari kegiatan ini mitra dapat memahami pentingnya laporan keuangan, program kerja yang diberi nama “Digitalisasi Pencatatan Penjualan Industri Rumah Tangga Dengan Aplikasi Penjualan Untuk Pelaku UMKM di Desa Jatibaru” ini dapat berjalan sesuai yang diharapkan mendapatkan respon luar biasa dari aparatur desa dan warga, kepada umkm pelatihan ini dapat diterapkan pada usaha yang dijalankan
Pengaruh Financial Distress, Inflasi, dan Nilai Tukar Terhadap Keputusan Investasi serta Implikasinya Pada Nilai Perusahaan Taufik Hidayat; Adibah Yahya; Maulina Dyah Permatasari
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 8 No. 01 (2023): AKUBIS - Juni - 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v8i01.744

Abstract

The purpose of this study is to analyze the effect of financial distress, inflation, exchange rates on investment decisions and their implications for firm value. The value of the company shows the company's performance seen from the demand and supply of stock prices. During the Covid-19 pandemic, stock prices experienced a sharp decline, thus affecting the value of the company. This condition can have an impact on financial distress, where when there is financial distress the value of the company will decrease. The high inflation rate has an impact on the decline in the value of the company as a result of the decreasing level of investor confidence in investing their capital. This can be used as a signal for the company's management in making investment decisions in order to increase the value of the company. The population in this study is the property and real estate sub-sector companies listed on the Indonesian stock exchange for the 2019-2021 period, which are 83 companies. The sampling technique used was purposive sampling. The tests used in this study were descriptive statistical tests, classical assumption tests (normality, multicollinearity, heteroscedasticity and autocorrelation) and hypothesis testing (correlation & determination coefficient tests, t-test, and F-test). The results showed that financial distress had a negative effect on firm value, inflation had a positive effect on firm value, and the exchange rate had no effect on firm value. Investment decision variables have no effect on firm value.
SUDUT PANDANG WAJIB PAJAK UMKM TERHADAP KEWAJIBAN PERPAJAKAN PERATURAN PEMERINTAH NO 23 TAHUN 2018 (STUDI PADA UMKM DI KEMAYORAN JAKARTA PUSAT Fungsiawan; Nurmadhani Fitri Suyuthi; RR Dian Anggraeni; Adibah Yahya; Intan Dyah Pravita
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 2 (2022): Produktivitas Ekonomi
Publisher : Universitas Tangerang Raya

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

Abstract

This study aims to determine the effect of the MSME taxpayer's point of view on the tax obligations of government regulation no. 23 of 2018 (study on MSMEs in Kemayoran, Central Jakarta. This study uses a simple linear regression method by measuring the implementation of MSMEs by meeting the requirements required for taxation. MSMEs are not financial institutions.The results of this study indicate that if it is comprehensive from a mandatory point of view from taxation, from clear insight and knowledge up to 0.05%, the aspect of tax knowledge and mandatory value is the difference, there is no different reference regarding obligatory or taxation.
PENGARUH PENGAPLIKASIAN SAK-ETAP DAN KOMPETENSI PEGAWAI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI KASUS PADA PT XYZ) Dede Puspa Pujia; Hurian Kamela; Zenzibar; Virza Hadrianti; Aziz Septiatin; Adibah Yahya
JURNAL EKONOMI, BISNIS DAN HUMANIORA Vol 1 No 2 (2022): Produktivitas Ekonomi
Publisher : Universitas Tangerang Raya

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

Abstract

In this study the author tried to look at 2 variable that affect the quality of financial statements. The first variable is the application of SAK-ETAP and the second variable is the competence of accounting employees The object of this study is the accounting employees of PT XYZ who are also a sample. Multiple linear regression is used to analyze research results and the processing of research data with SPSS 22. Partially, the results of this study are the application of SAK-ETAP had no effect on the quality of financial statements, while the competence of accounting employees had an effect on the quality of financial statements.
Sosialisasi Knowledge Audit pada Siswa SMK Islam Darurrohman Sukawangi Kabupaten Bekasi Maulina Dyah Permatasari; Erlina Widayanti Djatnicka; Adibah Yahya; Irfan Afriantoro
JUPNA: Jurnal Pengabdian Astina Vol 1 No 2 (2023): JIPM: Jurnal Inovasi Pengabdian Masyarakat
Publisher : CV. Astina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55903/jipm.v1i2.54

Abstract

Audit merupakan pemeriksaan independen atas pernyataan pendapat atas sebuah laporan keuangan perusahaan oleh auditor yang ditunjuk, sesuai dengan penunjukan itu dan sesuai dengan kewajiban hukum yang relevan. SMK Islam Darurrohman Sukawangi merupakan sekolah menengah kejuruan yang salah satu program penjurusannya adalah akuntansi dan keuangan lembaga. Untuk meningkatkan kemampuan siswa dalam memperdalam ilmu akuntansi dibutuhkan sosialisasi mengenai audit keuangan yang merupakan salah satu bagian dari ilmu akuntansi yang tidak dipelajari secara mendalam di sekolah. Materi yang diberikan oleh pihak sekolah dalam bidang akuntansi hanya sebatas praktikum dalam membuat dan menyusun laporan keuangan, sedangkan untuk audit belum terdapat dalam kurikulum siswa. Solusi atas permasalahan tersebut dengan mengadakan pelatihan pengenalan audit di lingkungan SMK Islam Darurrohman Sukawangi. Metode pelaksanaan dimulai dengan tahap perencanaan, pelaksanaan, monitoring dan evaluasi. Hasil kegiatan mengindikasikan bahwa tingkat pemahaman siswa mengenai audit, dibuktikan dengan hasil pre test yang menunjukkan sebesar 8,3% siswa menjawab benar. Namun dalam hasil post test siswa menjawab benar sebanyak 75%, hal tersebut membuktikan bahwa tujuan kegiatan dalam pemahaman siswa mengenai hal yang berkaitan dengan auditing tercapai.
Net Profit Margin Sebagai Moderator Tax Planning dan Corporate Social Responsibility pada Manajemen Laba Adibah Yahya; Rina Nurjanah; Lisa Kustina
Jurnal Ecogen Vol 6, No 3 (2023): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v6i3.14632

Abstract

The purpose of this study is to determine the effect of Tax Planning, Corporate Social Responsibility (CSR) and Net Profit Margin (NPM) as a moderating variable on Profit Management. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. This type of research is quantitative research, the population in this study are consumer goods manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020, with a sample of 33 companies. The type of data in this research is quantitative data. Technique analysis in this research uses multiple linear regression and Moderated Regression Analysis (MRA). The test results show that Tax Planning positively affects earnings management, while Corporate Social Responsibility has a negative effect on earnings management. The MRA test results show that NPM cannot be used as a moderating variable between tax planning and CSR on earnings management.Keywords:  earnings management, corporate social responsibility net profit margin, tax planning
Perilaku Konsumtif dalam Perspektif Gender Adibah Yahya; Inna Nisawati Mardiani; Agus Fuadi; Ridwan Muhsoni
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 2 (2023): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i2.3540

Abstract

This research is motivated by the consequences of the global influence of information and technological developments that have an impact on the behavior of the younger generation. One form of this behavior is consumptive behavior. This behavior attacks the younger generation, especially students. One of the conveniences obtained in technological developments is e-money (electronic money). The use of e-money which is quite easy can form consumptive behavior. In addition to the convenience provided by e-money, the existence of e-commerce also tends to shape consumptive behavior. The existence of discount offers and ease of payment stimulates individuals to consume through e-commerce. Individuals who have a financial attitude can reflect a good level of financial management, so that a high financial attitude will reduce consumptive behavior. This study aims to determine the effect of e-money, e-commerce, and financial literacy on consumptive behavior in a gender perspective. The population of this study were students of the Faculty of Economics and Business, Pelita Bangsa University. The research method uses quantitative descriptive analysis, with research sources based on the results of the questionnaire. Data testing uses validity, reliability, classic assumption tests, and hypothesis testing. The test results state that women's gender consumptive behavior is not influenced by money, e-commerce, and financial literacy. For male gender, consumptive behavior is influenced by the use of e-commerce and the level of financial literacy, while e-money has no effect on consumptive behavior. The results show that in general the level of use of e-commerce greatly influences consumptive behavior among students of the Faculty of Economics and Business, Pelita Bangsa University.
Insider Ownership, Free Cash Flow, And Collateralizable Assets On Dividend Policy Maulina Dyah Permatasari; Adibah Yahya; Safira Nur Anisa
Proceeding International Pelita Bangsa Vol. 1 No. 01 (2023): September 2023
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/pipb.v1i01.2676

Abstract

The dividend is a portion of earnings decided and approved by the shareholders' meeting for distribution among shareholders. Determining the dividend distribution policy can pose challenges for companies due to conflicting interests between investors and company management. A key issue faced by companies is whether profits should be reinvested in business development, used to pay creditors, or distributed as dividends. This research aims to investigate the impact of Insider Ownership, Free Cash Flow, and Collateralizable Assets on the dividend policy of manufacturing companies listed on the Indonesia Stock Exchange between 2018 and 2021. The dividend policy is measured using the dividend payout ratio, and the study relies on secondary data collected through purposive sampling. The analytical method employed is panel data regression analysis. The findings of the study indicate that Insider Ownership has a significant influence on the dividend policy, while Free Cash Flow and Collateralizable Assets do not exhibit any significant effect on the dividend policy. However, when considering all three factors together, Insider Ownership, Free Cash Flow, and Collateralizable Assets collectively impact the dividend policy.
Co-Authors Achmad, Listrian Indriyani Ade Subakti Adi Maryadi Agus Fuadi Aji Saputra, Aji Alam, Ryan Saputra Alfareza, Dimas Sheva Alvarezy, Ryan Amrulloh, Azmi Andrean, Kevin Andri, Hendri Kartika Aoliyah Firasati Arum Kartika Sari Asep Saepulloh Asral Asti, Eka Geovana Atang Hermawan Aulia Masduki, Farah Azhar Affandi 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 Dhebora Aldha Hutama Dian Sulistyorini Wulandari Diana Sari Dika Argiyan Syah Dina Faradilla Dyah Permatasari, Maulina Edi Tri Wibowo Edi Tri Wibowo Edi Triwibowo Eka Avianti Ayuningtyas el Muiz, Najmi Tsania Erlina Widayanti Erna Apriani Estuti Fitri Hartini 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 Ikhwan Nur Ismail Indra Permana, Indra Inna Nisawati Mardiani Intan Dyah Pravita Irfan Afriantoro Irfan Afriantoro Istiqomah, Anisah Jaja Suteja Jamiyati, Ani Jatmika, Windy Joni Heruwanto Jordan, Steven Junedi Junedi Junedi Junedi Junedi Junedi Junedi, Junedi Kamela, Hurian Kesha Meiva Mandala Khasanah, A'an Nur Kustiwan, Susan Kusumawati, Hilma 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 Meli Andriyani Mika Evanggelina Manurung Molinasari, Lisa Monikawati, Winda Aprila Muarif, Dede Samsul Muhamad Rifai Muhammad Angga Abdulah 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 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 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 Sifa Amalia Afifah Sinaga, Elisabet Natalia Sinah Riyanah Sindik Widati Sindik Widati Siska Wulandari, Siska Siti Maya Ningrum Subakti, Ade Suherman 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 Virza Hadrianti Wahyu Hadikristanto Wibowo, Rangga Wicaksana, Primaraga Sumantri Indra Widiastuti Widya Asmara Winda Aprila Monikawati Windi Windi Windi Wulandari, Anna Yeanita Puspa Ningrum Yuliani, Reva Yulianik, Yulianik Yuningsih Nining Zaky, Yazid Ilham Zenzibar Zhafira, Nisa