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All Journal AKUNTANSI DEWANTARA BJRA (Bongaya Journal of Research in Accounting) JASF (Journal of Accounting and Strategic Finance) Jurnal Ilmiah Akuntansi Peradaban Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal Ilmu Ekonomi dan Sosial (JIES) Contemporary Journal on Business and Accounting Center of Economic Students Journal (CSEJ) Advances in Taxation Research Atestasi : Jurnal Ilmiah Akuntansi
Nurfadila nurfadila
Universitas Muslim Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS ANGGARAN SEBAGAI MANAJEMEN PENGENDALIAN BIAYA PRODUKSI PT. BARAWAJA Nurfadila nurfadila; Muhammad Reza Ramdani
AKUNTANSI DEWANTARA Vol 5 No 1 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 1 APRIL 2021
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v5i1.8392

Abstract

Budget in a company is a tool of assist management for implementation, planning, coordination, supervision functions and also as a work guideline in running the company for predetermined purposes. The research objective is an analyze and describe the function of the budget as a means of controlling production costs. descriptive quantitative approach to research by collecting data documentation through operational report. The analytical method used analysis of variance operational costs. Research findings explain PT. Barawaja regarding the production budget as a control tool has not been implemented optimally.
The Influence of Audit Staff Quality and Client Type on Audit Evidence Collection with Communication Type as Moderation Syamsuri Rahim; Hamzah Ahmad; Nurwakia Nurwakia; Nurfadila Nurfadila; Muslim Muslim
Journal of Accounting and Strategic Finance Vol 3 No 1 (2020): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v3i1.79

Abstract

This study aims to examine the effect of audit staff quality (staff in-charge or auditors who carry out audit tasks) and the client type on the audit evidence collection is moderated by the communication type. The study population was auditors working in the Makassar Public Accounting Firm. The sampling technique used was purposive sampling, while the data collection was done by distributing questionnaires to all auditors who met the sample criteria. The samples are thirty-three auditors from seven public accountant office in Makassar city. The hypothesis test was conducted using Smart PLS 3. This study found that the audit staff quality, client type, and communication type had a positive effect on the collection of audit evidence directly. Furthermore, the moderation test results found that the communication type strengthens the relationship between the client type and the collection of audit evidence. It means that while gathering audit evidence, the higher the audit staff quality, the more evidence they can obtain. The same result also found in the relationship between the client type and the audit evidence collection. When the client type is friendly, the more audit evidence is gathered. Based on these results, it is suggested that junior auditor must build their confidence in dealing with the clients.
DAUR ULANG SAMPAH NON ORGANIK UNTUK INDUSTRI KREATIF RUMAHAN MASYARAKAT DESA SANROBONE Muhammad Reza Ramdani; nurfadila nurfadila; subhan subhan; Musliha Shaleh
Jurnal PkM Pengabdian kepada Masyarakat Vol 4, No 3 (2021): Jurnal PkM: Pengabdian kepada Masyarakat
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jurnalpkm.v4i3.6487

Abstract

The decomposition of non-organic wasted is very difficult and require time tended to be longer as well as the numbered of non-organic wasted that is scattered and accumulated in the village area and as well lacked of knowledge sanrobone villagers about treatment of non-organic wasted, tend to villagers hoarded or burned the waste. The purpose of this dedication to provided knowledge in utilizing and processing of non-organic wasted into household industry products, are ready to be marketed and the new economic pointed of the village. The implementation method is through a non-organic waste recycling training program and provides solutions marketing the results of the management of non-organic wasted. The results achieved in this dedication of village communities able to cultivate non-organic waste into a home craft and communities are able to  market physically and through online applications. This kind of devotion still needs to be done again for various processed products so that it can increase the quantity of product types.
Pengaruh Intellectual Capital Terhadap Profitabilitas Perusahaan Properti Dan Real Estate Di Bursa Efek Indonesia Nurfadila Nurfadila; Ummu Kalsum; Andi Sri Mulya Wahyuni
Jurnal Ilmiah Akuntansi Peradaban Vol 6 No 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v6i2.17904

Abstract

Penelitian ini bertujuan untuk menilai secara empiris pengaruh parsial Intellectual Capital terhadap profitabilitas.Objek penelitian yaitu perusahaan propety dan real estate yang terdaftar di Bursa Efek Indonesia. Jumlah sampel dalam penelitian ini yaitu 168 sampel yang diperoleh dari penjumlahan 42 perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan teknik statistik deskriptif dan regresi linear berganda berbantuan SPSS 25.0 untuk analisis data. Untuk menjaga normalitas data penelitian ini, kami menggunakan uji Asumsi Klasik. Hasil penelitian menunjukkan bahwa secara parsial Intellectual Capital dengan penilaian VACA, VAHU dan STVA memiliki pengaruh positif dan signifikan terhadap Profitabilitas (ROI) pada perusahaan Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia.
Relationship between Tax Planning and Deferred Tax Expenses on Profit Management Nurfadila Nurfadila; Muslim Muslim
Bongaya Journal for Research in Accounting (BJRA) Vol 4 No 1 (2021): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v4i1.267

Abstract

This study examines and analyzes the relationship between tax planning and deferred tax expense on earnings management. This study involved 20 manufacturing companies that publish an annual financial report (annual report) that is audited and published on the Indonesia Stock Exchange (IDX) from 2015 to 2017. Sampling uses a purposive sampling method with sample criteria. First, companies that report audited financial statements from 2015 to 2017 and publish financial statements for the year ended and as of December 31. Second, manufacturing companies engaged in the food and beverage sub-sector consumer goods industry. Third, the company was not delisted during the observation period. Fourth, the company reports deferred tax expenses in specific years, namely between 2015-2017. Fifth, the company does not carry out acquisitions, mergers, restructuring, and changes in business groups. Sixth, the company reports financial statements in Rupiah (IDR). Furthermore, data collection in this study used the documentation method. After the data is collected, data analysis is carried out using descriptive statistical methods, logistic regression methods, hypothesis testing (conducted multivariate using logistic regression test (Hosmer and Lemeshow's goodness of fit test), coefficient of determination test, individual parameter significant test, and correlation test. Partial). The results showed a positive correlation between tax planning and deferred tax expense on earnings management.
Menelisik Kinerja Pegawai Berbasis Total Quality Manajemen (Studi Pada Bank Sulselbar Makassar) Nurfadila Nurfadila; Fifi Nurafifah Ibrahim
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 9, No 3 (2020): November 2020
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v9i3.9810

Abstract

This study aims to explain the performance of employees based on Total Quality Management at Makassar Sulselbar Bank. This research is a qualitative research using a symbolic approach using informant sampling techniques. Location of the study was at the Makassar Bank Sulsebar Office The results of this study indicate the services provided by Bank Sulselbar are good. This can be seen by the type of services provided, starting from the aspect of Focusing on the Process (Process-centered) in terms of the availability of the products offered to the continuous improvement in aspects of management style in improving the quality that is seen from the maximum SOP of the services provided to customers with customer satisfaction and make customers feel comfortable and satisfied with the services provided. In improving the quality of its services to customers, the management and units of Bank Sulselbar try as much as possible in implementing several aspects of TQM. I This is evidenced by several aspects of the characteristics of TQM that have been applied at Bank Sulselbar such as the focus on customers, communication created in harmony, style management that has been running optimally, the implementation of the vision and mission that has also been implemented well, the unity of purpose and the involvement and empowerment of employees.
THE INFLUENCE OF REGIONAL FINANCIAL ACCOUNTING SYSTEM UNDERSTANDING AND INFORMATION TECHNOLOGY SYSTEM UTILIZATION ON INFORMATION QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH USER EXPERTISE AS MODERATION VARIABLE Tenriwaru Tenriwaru; Ulya Aulia; Nurfadila Nurfadila
Contemporary Journal on Business and Accounting Vol 2 No 1 (2022): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.696 KB) | DOI: 10.58792/cjba.v2i1.19

Abstract

Purpose – This study aims to determine the effect of understanding the regional financial accounting system and the use of information technology systems on the quality of information on local government financial statements with user expertise as a moderating variable Design/methodology/approach – The method used in this research is the analytical method, namely Moderated Regression Analysis (MRA) Findings – The study found that: (1) understanding of the regional financial accounting system has a positive but insignificant effect on the quality of information on regional government financial statements, (2) utilization of information technology systems has a positive and significant effect on the quality of information on regional government financial statements, (3) the effect of understanding the regional financial accounting system on the quality of financial statement information has a positive but insignificant effect with user expertise as a moderation variable, (4) utilization of information technology systems on information quality of financial statements has a positive and significant effect with user expertise as a moderation variable. Originality – The sample in this study was 30 SKPD in Makassar City who were selected through purposive sampling.
Faktor-Faktor Yang Mempengaruhi Implementasi SAK EMKM di Kabupaten Maros Kurnia Rahman; Ratna Sari; Nurfadila Nurfadila
Center of Economic Students Journal Vol. 3 No. 3 (2020): Juli
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

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

Abstract

Tujuan penelitian ini adalah untuk mengetahui Pengaruh Persepsi Pelaku UMKM, Pemahaman Akuntansi dan Tingkat Pendidikan terhadap Implementasi SAK EMKM di Kabupaten Maros. Usaha Mikro Kecil Menengah (UMKM) berperan penting dalam perekonomian di Indonesia. Namun, memiliki kendala dalam pencatatan laporan keuangan. Pemerintah telah mengesahkan Standar laporan keuangan yang lebih sederhana yaitu Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) pada tanggal 1 Januari 2018. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Metode pengumpulan data yang digunakan dalam penelitian ini adalah menggunakan metode kuesioner. Populasi dalam penelitian ini adalah UMKM yang terdaftar di Dinas Koperasi dan UMKM di Kabupaten Maros, adapun sampel dalam penelitian ini
How Tax Policies and Business Strategies Affect MSME Actors During the Covid-19 Pandemic Darwis Lannai; Fadel Azyumardi Syahban; Nurfadila Nurfadila; St. Hartati Haeruddin; Subhan Subhan
Advances in Taxation Research Vol. 1 No. 1 (2023): October - January
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i1.5

Abstract

The purpose of this study was to determine the effect of tax policies and business strategies on MSME actors during the pandemic in Kolaka City. This type of research includes quantitative descriptive research. The population in this study were SMEs in Kolaka District, Kolaka City. The method used in the selection of the sample is purposive sampling method and set a sample of 52 respondents based on the established criteria. The results of this study are Tax Policy has a Positive and Significant Effect on MSME Actors in the Pandemic Period in Kolaka City. The Tax Policy in question is Tax Incentives for Taxpayers affected by the 2019 Corona Virus Disease Pandemic. And the second is a Business Strategy that has a Positive and Significant Effect on MSME Actors during the pandemic in Kolaka City. The Business Strategy in question is online marketing. Based on the results of the discussion, it can be concluded that the tax policy in this case is tax intensive for MSME actors, it is felt to be very beneficial for MSME actors during the pandemic and this tax policy provides benefits for MSME actors to increase knowledge about taxation. By using a Business Strategy, online marketing is the right strategy for MSME actors to re-increase their business activities during the pandemic.
Does CSRD and GCG moderate the effect of Financial Performance on Stock Return? Nurfadila Nurfadila; Sukmayanti Sukmayanti
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v3i2.262

Abstract

The purpose of this study is to examine and analyze the effect of financial performance on stock returns with good corporate governance and disclosure of corporate social responsibility as moderating variables in plantation companies listed on the Indonesia Stock Exchange (BEI) 2017-2019 period. They determined the sample in this study using a purposive sampling method to obtain 12 companies following the criteria of a predetermined model, data collection techniques in research using documentation studies by analyzing financial reports and sustainability reports of research samples. This study uses a quantitative approach with moderated regression analysis to test good corporate governance and disclosure of social responsibility in mediating the effect of financial performance on stock returns. The measurement of financial performance uses financial ratios, namely return on equity. The test results show that economic performance has a positive and significant effect on stock returns. Institutional ownership and CSR disclosure can moderate the impact of financial performance on stock returns. The proportion of independent commissioners, managerial ownership, and audit committee cannot moderate stock returns' financial performance.
Co-Authors Akmalia, Alien Andi Sri Mulya Wahyuni Darwis Lannai Fadel Azyumardi Syahban Fifi Nurafifah Ibrahim Fyrdha Faradyba Hamzah Hamzah Ahmad Kurnia Rahman Muhammad Reza Ramdani Musliha Shaleh Muslim Muslim Nurina Saffanah Nurwakia Nurwakia Ratna Sari St. Hartati Haeruddin Subhan Subhan Sukmayanti Sukmayanti Syamsuri Rahim Ulya Aulia Ummu Kalsum