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All Journal JURNAL MANAJEMEN DAN AKUNTANSI International Conference on Law, Business and Governance (ICon-LBG) Journal of Economics, Business, & Accountancy Ventura Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting JOURNAL OF ECONOMIC SCIENCE Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri PROFIT Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting Referensi : Jurnal Ilmu Manajemen dan Akuntansi Jurnal Analisa Akuntansi dan Perpajakan EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI Jurnal Proaksi Journal of Economics, Business, and Government Challenges Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Tourism Economics and Policy Penamas: Journal of Community Service Annals of Human Resource Management Research ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Proceeding ISETH (International Summit on Science, Technology, and Humanity) Jurnal Pengabdian Masyarakat: BAKTI KITA E-Jurnal Akuntansi TSM Journal of Governance, Taxation, and Auditing Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Manado (JAIM) West Science Journal Economic and Entrepreneurship Basic and Applied Accounting Research Journal Journal of Social Comunity Services Journal of Economics and Economic Policy EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat The Journal of Management, Digital Business, and Entrepreneurship Atestasi : Jurnal Ilmiah Akuntansi The Journal of Financial, Accounting and Economics Jurnal Kegiatan Pengabdian Mahasiswa (JKPM) Journal of Humanities, Community Service, and Empowerment Proceeding of International Conference on Social Science and Humanity
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PENGARUH STRES KERJA, FAKTOR LINGKUNGAN, DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR INDEPENDEN (Studi Pada Auditor Independen Kantor Akuntan Publik Di Surabaya) Novi Darmayanti
J-MACC Vol 1 No 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.108 KB) | DOI: 10.52166/j-macc.v1i1.746

Abstract

This research aims to knows the relationship of work stress, environmental factors and organization custom on independent auditor performance and obtain emprical evidence on the factors related to the behavior of auditors that could affect the performance auditor work in Public Accounting Firm in Surabaya. The data are analyzed by multiple linear regression analysis method supported by SPSS program ver. 23.0, writers deployed 70 questionnaires to the auditors worked on the Firm in Surabaya where questionnaires were successfully returned as many as 58 questionnaires, While there are 12 questionnaires that did not return and reply, so that 58 samples were used in this study. The taking of sampling is by using tables Isaac & Michael. The results partially of this study showed that work stress have positive and significant effect on auditor’s performance, environmental factors have positive and significant effect on auditor’s performace, organizational culturehas a significant effect on auditor performance, so simultaneously work stress, environmental factors, and organizational culture have positif and significant effect on auditor performance.
PENGARUH LABA AKUNTANSI, KOMPONEN ARUS KAS DAN SIZE PERUSAHAAN TERHADAP RETURN SAHAM (Study Kasus Perusahaan LQ-45 Di Bei Tahun 2013-2017) Novi Darmayanti
J-MACC Vol 1 No 2 (2018): October
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.327 KB) | DOI: 10.52166/j-macc.v1i2.1185

Abstract

This study aims to provide empirical evidence of the influence of published financial statement information, namely accounting earnings, cash flow components that consist of cash flows from operating activities, cash flows from investing activities and cash flows from financing activities and company size on stock returns in the company index of LQ-45 listed on BEI. This study uses the observation period 2013-2017, with purposive sampling method obtained 13 emitter samples. Statistical methods used to analyze data using multiple regression analysis. The variables used are accounting earnings, cash flow components, namely Operating Cash Flow, Investment Cash Flow, Cash Flow Funding and company size as independent variables, while Stock Return is the dependent variable. From testing the hypothesis, resulting in the findings that the variable accounting earnings have a significant positive influence on stock returns, variable Operating Cash Flow, Investment Cash Flow, Cash Flow Funding does not have the significant influence on stock returns and company size does not have a significant effect on stock returns.
PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA JURUSAN AKUNTANSI Novi Darmayanti; Isnaini Anniswati Rosyida; Galuh Adi Irawan
J-MACC Vol 3 No 2 (2020): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v3i2.2068

Abstract

This study aims to determine the influence of pressure, opportunity, rationalization, ability on academic cheating behavior of students majoring in accounting both partially and simultaneously. This research uses quantitative research methods with the type of survey research. The analysis technique used in this study is the data quality test, the classic assumption test, multiple linear regression and hypothesis testing using the t test to test the effect of variable X with partial Y variable and F test to test variable X on variable Y simultaneously with significant values 0.05% (5%). Based on the results of the study indicate that the value of the independent variables simultaneously (together) affect the dependent variable, namely academic cheating behavior (Y). Partially, the pressure variable does not have a significant effect on academic cheating, opportunity has a significant effect on academic cheating, rationalization has a significant effect on academic cheating, ability has a significant effect on academic cheating behavior.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PRODUK Nailatun Nafisah; A. Manaf Dientri; Novi Darmayanti; Wahyu Winarno; Hairudin Hairudin
J-MACC Vol 4 No 1 (2021): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v4i1.2400

Abstract

The calculation of the cost of production is very important for manufacturing companies considering that one of the benefits of the cost of production is to determine the selling price of the product. There are two methods in determining the cost of production, namely the full costing method and the variable costing method. The purpose of this study is to find out how to calculate the cost of production using the full costing method and variable costing to determine the selling price on CV Starnine. The method in this research is quantitative descriptive method. The research data collection technique is by observation, interview and documentation. The results showed that there were weaknesses in the calculation of the company's cost of production. Based on the comparison between the full costing method and the variable costing method of the company's cost of production, the cost of production according to the full costing method has a nominal value that is higher than the variable costing method. This is because in the calculation of the cost of production the full costing method takes into account all costs incurred by the company while producing both variable and fixed products.
THE EFFECT OF SELF EFFICACY, GOAL ORIENTATION AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT Novi Darmayanti; Rindang Nur Anggraeni; Martha Suhardiyah; Judi Suharsono
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i1.361

Abstract

This study aims to determine how much influence Self Efficacy, Goal Orientation and Obedience Pressure have on Audit Judgment. The population in this study is the Inspectorate of Lamongan Bojonegoro Regency. The sampling method used in this research is saturated sampling. Data collection techniques in this study by distributing questionnaires to respondents. The questionnaires distributed were 50 questionnaires with a rate of 46 questionnaires or 92% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 25 program. Based on the results of the study, it was concluded that Self Efficacy, Goal Orientation partially had a positive and significant effect on auditor quality, but Obedience Pressure variable had no significant effect on auditor quality. Self Efficacy, Goal Orientation and Obedience Pressure simultaneously have a positive influence on Audit Judgment.Keywords : Audit Judgment, Self Efficacy, Goal Orientation and Obedience Pressure.
Pemanfaatan Limbah Kulit Jagung Untuk Meningkatkan Perekonomian Di Desa Pejok Kecamatan Kepohbaru Kabupaten Bojonegoro Novi Darmayanti; Syaiful Azhari; Siti Ayu Putri Lestari
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol 1 No 1 (2020): Jurnal Bakti Kita
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.876 KB)

Abstract

Tujuan dari pengabdian kepada masyarakat adalah untuk memberikan percontohan dan pelatihan kepada masyarakat berupa pembuatan kerajinan yang memanfaatkan limbah pertanian kulit jagung sebagai upaya pemanfaatan potensi lingkungan Desa Pejok Kecamamatan Kepohbaru Kabupaten Bojonegoro. Metode yang digunakan adalah pemberian materi dan demonstrasi. Karakteristik masyarakat desa Pejok khususnya ibu-ibu sebagian besar sebagai ibu rumah tangga, adanya pelatihan ini untuk peningkatan pengetahuan tentang manfaat limbah kulit jagung sebagai bahan baku membuat kerajinan yang memiliki nilai jual. Dalam 6 bulan petani melakukan 2 kali panen. Jika dalam sekali panen petani dapat menghasilkan limbah sebanyak 3 ton, maka dapat di kalkulasikan dalam setengah tahun menghasilkan sebanyak 6 ton. Jika 1 ton menghasilkan 2000 kerajinan yang berdaya jual 50 ribu/kerajinan maka pendapatannya ialah 100.000. Berarti jika 6 ton akan menghasilkan nilai jual 120.000. Jadi usaha pemanfaatan limbah kulit jagung cukup layak untuk dikembangkan dan dapat meningkatkan perekonomian petani atau warga di desa Pejok sekitar 80% persen.
ANALISIS LAPORAN KEUANGAN PERUSAHAAN PT KALBE FARMA TBK DALAM MENILAI KINERJA PERUSAHAAN PADA PERIODE 2017-2021 Maylizza Putri Dyansah; Novi Darmayanti
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3476

Abstract

A This study was conducted with the aim of assessing the company's performance of PT Kalbe Farma Tbk in the Pre- and during Covid-19 Era by analyzing the Financial Ratio of the Annual Report for the period 2017 - 2021. The type of research used is quantitative descriptive research. The data source used is the Annual Report of PT Kalbe Farma Tbk for the period 2017 – 2021. The results of the study obtained that the company PT Kalbe Farma Tbk in 2019 - 2020 experienced a decrease in terms of liquidity ratio, namely the current ratio, cash ratio, and quick ratio due to an increase in the number of liabilities in the company. Then in terms of the ratio of solavbility (leverage) financial performance on assets and equities to liquidity increased. The activity ratio shows that the company experienced a decrease in fixed asset turnover and in inventory and total assets increased. And for the profitability ratio, the company experienced an increase in ROE and NPM.
PENGARUH PENERAPAN PROGRAM K3 DAN KOMITMEN ORGANISASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN (Studi Kasus Karyawan Bagian Paper Machine-2 PT. Indah Kiat Pulp and Paper Tbk., Perawang) Novi Darmayanti; Suryalena "
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Vol 4, No 2: WISUDA OKTOBER 2017
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

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

Abstract

This study aims to determine the effect of the implementation of K3 program and organizational commitment to employee productivity (case study employee of the Paper Machine-2 PT. Indah Kiat Pulp and Paper Tbk., Perawang). Application of K3 program is one of the important parts that need to be considered in the implementation of production. Occupational accidents and occupational diseases is still going on in the company due to lack of staff awareness of the importance of occupational safety and health for employees themselves. Organizational commitment is essential for the creation of the employees of the highest integrity and quality and loyal to the company. K3 program implementation and organizational commitment can impact the level of labor productivity. With the implementation of K3 program and organizational commitment is expected to improve productivity of employees in production operations. Research was conducted on employees of the Paper Machine-2 PT. Indah Kiat Pulp & Paper Tbk., Perawang. This study takes the number of respondents 79 people.Data obtained through questionnaires and direct observation in the field. Data from the questionnaires subsequently processed using statistical analysis simple linear analysis, multiple linear analysis, determination analysis, and testing significance test with t test (partial), F test (simultaneous). The results showed that the test results of t test first hypothesis that occupational safety and health (K3) on employee productivity is (6,261) > (1,991) means that the variable K3 significant effect on employee productivity. both organizational commitment to employee productivity, namely (9,376) > (1,991). This means that organizational commitment significantly influence employee productivity. F test results Health and Safety (K3) and organizational commitment to employee productivity is F hitung (50,951) > F tabel (3,12). Meaning K3 simulaneously and organizational commitment significantly influence employee productivity.Keywords: Occupational Health and Safety (K3), Organizational Commitment, Labor Productivity, Analysis
ANALISIS PREDIKSI KEBANGKRUTAN TERHADAP HARGA SAHAM DENGAN MODEL ZMIJEWSKI DAN SPRINGATE (STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN MINYAK DAN GAS BUMI DAN BATUBARA YANG TERCATAT DI BEI TAHUN 2016-2018) Novi Darmayanti; Isnaini Anniswati Rosyida
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 5 No. 2 (2020): September 2020
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v5i2.848

Abstract

The mining industry has four types of risks, namely the discovery of uncertainties in the form of oil and gas resources, technological risks associated with uncertainty in costs, market risks associated with price shifts, and the risk of government policies related to domestic prices and tax changes. The purpose of this study was to determine how much influence the prediction of bankruptcy using the Zmijewski (X-Score) and Springate (S-Score) models on the stock price of the company. The sample in this study were oil and gas mining and coal sub-sector companies which were listed on the year 2016-2018 with a total of 15 companies using purposive sampling. The analytical method used is multiple linear regression analysis using SPSS version 22. The results show that Zmijewski Capital is not significant to Stock Prices, Springate Capital has a positive and significant effect on Stock Prices, and Zmijewski Capital and Springate Capital simultaneously have a significant effect on Stock Prices. Industri pertambangan memiliki empat  macam  risiko,  yaitu  penemuan ketidakpastian sumberdaya berupa minyak dan gas bumi, risiko teknologi yang terkait dengan ketidakpastian biaya, risiko pasar yang terkait dengan pergeseran  harga, dan  risiko kebijakan pemerintah yang terkait dengan harga domestik serta perubahan  pajak. Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh prediksi kebangkrutan menggunakan model Zmijewski (X-Score) dan Springate (S-Score) terhadap harga saham  pada perusahaan. Sampel dalam penelitian ini adalah perusahaan sub sektor pertambangan minyak dan gas bumi dan batubara yang tercatat di bei tahun 2016-2018 dengan jumlah 15 perusahaan dengan menggunakan purposive sampling. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan programSPSS versi 22. Hasil penelitian menunjukkan Modal Zmijewski tidak signifikan terhadap Harga Saham, Modal Springate berpengaruh positif dan signifikan terhadap Harga Saham, dan Modal Zmijewski dan Modal Springate secara simultan berpengaruh signifikan terhadap Harga Saham.
Pengaruh Severity, Free Asset Dan Downsizing Terhadap Keberhasilan Turnaround Pada Perusahaan Yang Mengalami Financial Distress (Studi Empiris Pada Perusahaan Sektor Consumer And Goods Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018) Novi Darmayanti; Nawari Nawari; Egidia Demmy Andini
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 6 No. 1 (2021): APRIL 2021
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v6i1.1526

Abstract

 The research is aimed at knowing the impact of inequality, free assets and downsizing on the turnaround success of companies that are experiencing financial distress conditions in consumer and goods companies in the period 2014-2018. This research is a quantitative explanatory research with purposive sampling technique for data collection.  As many manufacturing companies as samples. This study uses SPSS Application version 25 and logistic regression analysis to test the hypothesis because the independent variable is a combination of metrics and non-metrics. The results showed that free assets and downsizing had no effect on turnaround as evidenced by a significant value greater than 0.05 while severity had a positive effect on turnaround with a significantly smaller result than at 0.05 
Co-Authors . Syamsulbahri a manaf dientri A. Manaf Dientri A. Manaf Dientri A.Manaf Dientri Abdullah, Zailani Abidatus Suroya, Naela Adriani Lande Africa, Laely Aghe ainiyah, khurotu Alfian Helmy Ali muhajir, Ali Ali Wafa, Moh Ana Fitriyatul Bilgies, Ana Fitriyatul Anggraeni, Fitri Dwi Anggraeni, Rindang Nur Ani Setyorini Annisa' Carina Arasy Alimudin Arifah, Nafiqotun Ariyanti, Desy Fajar Arneta Mei Vella Arthur Simanjuntak Baiti, Isma Nur Basannang , Siti Mariani Bhaga Aninditatama binti Jamil, Amirah Damayanti Damayanti Desy Ika Febrianti Dewi Kusmayasari Dewianawati, Dwi Dian Puspita Sari Dian Viola Kartka Sari Dientri, Abdul Manaf Dientry, Abdul Manaf dyla putri rahmawati Egidia Demmy Andini Elisabeth, Damarsari Ratnasahara Ellycia Rahma Nurfidya Fahreza Entar Sutisman Entis Sutisna Erry Setiawan Evinta Hogi Pratama Fachruddin, Fanny Evanda Fachry Abda El Rahman FAHREZA, Ellycia Rahma Nurfidya Faizah, Yustin Nur Fanny Evanda Fachruddin Fatichatur Rachmaniyah Fauziyah, Atiqo Mita Fazira P, Erra Ferdi, Yudhi Feryani, Dwin Fitri Amelia Sari Fitri Dwi Anggraeni Fitriah Dwi Susilowati Fu'at Hasim Galuh Adi Irawan Hairudin Hairudin Have Zulkarnaen Heny Ekawati Haryono Imam Baidlowi Imama Nurun Najjah, Fella Intan Intan Irawan, Mohamad Rizal Irawan, Mohamad Rizal Nur Isnaini Anniswati R Isnaini Anniswati Rosyida Isnaini Rosyida, Isnaini Jamil, Amira Juliani Pudjowati Khoiri, Nurhasyim Khusnul Khotimah Kuntardina, Ari Kusmayasari, Dewi Lande , Adriani Maimunah, Handariyatul Manaf Dientrimei, Abdul Martin Yehezkiel Sianipar Maryam, Ilmatul Maylizza Putri Dyansah MELATI, PUPUT Menik Ariyanti Mildawati, Titik Mira Wahyuni, Mira Mochammad Taqiyyuddin Moh Ali Wafa Moh Syuad Iman Moh Syuad Iman Mohamad Rizal Nur Irawan Mohamad Rizal Nur Irawan Muhammad Asrori Muhammad Hafidh Nashrullah Muhammad Isa Alamsyahbana Mustajab, Duta Mutia, Khusnul Nailatun Nafisah Nanis Hairunisya Nawari Nawari Nikita Nitri Pratiwi Ninik Sudarwati NOY, Ismail R. Nunuk Pratiwi Nur Aisyah Nur Suci Mei Nur Suci Mei Nurhidayat, Esti Nurul Fauziyah Nurul Fauziyah PANJINATA, Awan Pramesti, Renita Radian Sri Rama Radian Sri Rama Rahma Wati, Endang Rahmadhani, Ayu Dwi Rahmaniayah, Fatichatur Rahmawati, Eka Fitri Yunita Rikah, Rikah Rindang Nur Anggraeni Rizkya Ananda Bintarawati Yulianto Sari, A.A Pt. Agung Mirah Purnama Sari, Resa Whindy Exvina Sa’diyah, Salimatus Septyana Prasetianingrum Septyana Prasetianingrum Sholihah , Imroatus Sinaga, Hommy Dorthy Ellyany Siswati, Endang Siti Ayu Putri Lestari Siti Ayu Putri Lestari Siti Mariani Basannang Siti Shoimah Sugeng Santoso Suhardiyah, Martha Suharsono, Judi Suhartono, Muhammad Yoyok Sukaris Suryalena " Sutri Handayani Suyono, Joko Syaiful Azhari Syuhada Syuhada Tasya Lailatul Firdaus Tri Lestari Tri Lestari Tri Retno Hariyati Usdi, January Utami, Sisilia Tri Waedaramae, Waefatimoh Wafa, Moh. Ali Wahyu Winarno Wahyuningtyas, Eka Yerisma Welly