Article Per Year (5 Year)
p-Index From 2021 - 2026
7.98
P-Index
This Author published in this journals
All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Dimensi Jurnal Manajemen Jurnal Pengabdian Pada Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Pendidikan Ekonomi (JURKAMI) Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship MANAJEMEN DEWANTARA Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmu Manajemen Profitability Coopetition : Jurnal Ilmiah Manajemen Jurnal Ilmiah Satyagraha MOTIVASI Jurnal Manajemen dan Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Cahaya Mandalika Jurnal Disrupsi Bisnis JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Manajemen dan Organisasi Review (MANOR) Yayasan Cita Cendikiawan Al Khwarizmi Nusantara Hasana Journal Jurnal Penkomi : Kajian Pendidikan dan Ekonomi INVOICE : JURNAL ILMU AKUNTANSI Jurnal Bina Bangsa Ekonomika Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Journal of Management and Digital Business Jurnal Ekonomi, Bisnis dan Manajemen Dharma Jnana Jurnal Pengabdian Pada Masyarakat Dharma Pengabdian Perguruan Tinggi (DEPATI) Jurnal Masyarakat Mengabdi Nusantara Jurnal Publikasi Manajemen Informatika (JUPUMI) JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Jurnal Manajemen Dan Akuntansi Medan Sharing: Journal Of Islamic Economics, Management And Business Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Informasi Pengabdian Masyarakat RENATA Jurnal Pengabdian Masyarakat Kita Semua Jurnal Serambi Ekonomi dan Bisnis Aladalah: Jurnal Politik, Sosial, Hukum dan Humaniora Jurnal Pengabdian Kepada Masyarakat Ceria Panggung Kebaikan : Jurnal Pengabdian Sosial J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmu Sosial dan Humaniora Jurnal Ilmiah Manajemen Dan Kewirausahaan
Nafisah Nurulrahmatiah
Sekolah Tinggi Ilmu Ekonomi (STIE) Bima
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering 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 Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 65 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 65 Documents
Search

 3   4   5   6   7 
Pengaruh Total Assets Turnover & Gross Profit Margin, terhadap Struktur Modal pada Perusahaan Sub Sektor Logam dan Mineral yang Terdaftar di BEI Jordi Alfayer; Nafisah Nurulrahmatiah; Juwani Juwani
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 4 No. 3 (2025): September: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v4i3.4820

Abstract

This study aims to analyze the influence of Total Assets Turnover (TATO) and Gross Profit Margin (GPM) on Capital Structure in metal and mineral sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. Capital structure is a crucial aspect of corporate finance as it relates to funding policy and financial risk. The research method employed is quantitative with a multiple linear regression approach. Data were obtained from the annual financial reports of the selected companies. The analysis results show that, partially, Total Assets Turnover has a negative and significant effect on capital structure, while Gross Profit Margin has a positive and significant effect. Simultaneously, both independent variables significantly influence the capital structure. These findings indicate that asset utilization efficiency and gross profitability play essential roles in determining capital structure policy. Therefore, company management is advised to continuously improve operational efficiency and profitability to achieve an optimal and sustainable capital structure.
Pengaruh Debt To Equity Ratio dan Current Ratio Terhadap Return On Asset Pada PT Sido Muncul, Tbk Irmala, Terry Luana; Nurulrahmatiah, Nafisah; Juwani, Juwani
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 4 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) - In Press
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i4.3730

Abstract

This study aims to analyze the effect of the Debt to Equity Ratio (DER) and Current Ratio (CR) on Return on Assets (ROA) at PT Sido Muncul Tbk for the period 2019–2023. The research employs a quantitative associative approach using secondary data obtained from the company’s annual financial reports. The analytical method applied is multiple linear regression with the assistance of SPSS version 26. Prior to hypothesis testing, the model was examined using classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that DER has a positive and significant effect on ROA, indicating that a proportional increase in debt utilization can enhance company profitability. Similarly, CR has a positive and significant effect on ROA, implying that maintaining healthy liquidity strengthens asset efficiency. Simultaneously, DER and CR significantly influence ROA with a coefficient of determination (R²) of 0.887, meaning that 88.7% of profitability variation is explained by these two variables. These findings confirm that balancing capital structure and liquidity is a key determinant in improving financial performance within Indonesia’s pharmaceutical sector.
PENGARUH PENERAPAN GREEN ACCOUNTINGTERHADAP TINGKAT PROFITABILITAS PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Aliah Pratiwi; Nafisah Nurulrahmatiah; Intisari Haryanti; Nurul Huda; Ita Iftitah
Jurnal Ilmiah Satyagraha Vol. 6 No. 1 (2023): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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

Abstract

This study aims to determine the effect of the application of Green Accounting onthe level of profitability of pharmaceutical companies listed on the BEI. Greenaccounting emerged as a solution to solve the deadlock of problems that occurbetween economic actors who carry out activities that have an environmentalimpact and people who feel the impact of environmental activities. This researchwas conducted on pharmaceutical companies listed on the Indonesia StockExchange using the 2017-2021 annual report. The sample in this study were 9pharmaceutical companies listed on the IDX. The data used is secondary dataobtained from www.idx.co.id. The data analysis method used in this study is thepanel regression model. Data processing uses the Smart-PLS version 3.0application. From this study, it was found that the Environmental DevelopmentIndex (IBL) or environmental costs had no effect on profitability. Likewise,Environmental Performance (PROPER) also has no effect on profitability.
Pengaruh EPS, DER Dan TATO Terhadap Return Saham Pada Subsektor BRT Yang Terdaftar Di BEI Syari, Indah; Nurulrahmatiah, Nafisah
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.v5i1.11611

Abstract

Pasar modal berperan penting sebagai sarana investasi bagi investor dalam memperoleh keuntungan serta sebagai sumber pembiayaan jangka panjang bagi perusahaan. Tingkat pengembalian saham (return) dipengaruhi oleh sejumlah faktor fundamental, seperti rasio profitabilitas, solvabilitas, dan aktivitas. Penelitian ini memfokuskan kajian pada Earning Per Share (EPS), Debt to Equity Ratio (DER), dan Total Asset Turnover (TATO) sebagai variabel independen yang diduga memengaruhi return saham pada perusahaan subsektor barang rumah tangga yang tercatat di Bursa Efek Indonesia. Tujuan penelitian ini adalah untuk mengetahui pengaruh EPS, DER, dan TATO baik secara individu maupun secara bersama-sama terhadap return saham. Metode yang digunakan adalah pendekatan kuantitatif dengan sifat penelitian asosiatif. Data penelitian diambil dari laporan keuangan tahunan perusahaan subsektor barang rumah tangga periode 2020–2023. Teknik analisis menggunakan regresi linear berganda yang diawali dengan uji asumsi klasik, kemudian dilanjutkan dengan uji t, uji F, dan analisis koefisien determinasi. Hasil penelitian menunjukkan bahwa EPS berpengaruh signifikan terhadap return saham, sedangkan DER dan TATO tidak berpengaruh signifikan secara parsial. Namun secara simultan, ketiga variabel tersebut memiliki pengaruh signifikan terhadap return saham. Nilai koefisien determinasi sebesar 50,2% mengindikasikan bahwa variabel EPS, DER, dan TATO mampu menjelaskan setengah variasi return saham, sedangkan sisanya dipengaruhi faktor lain di luar model penelitian.
Pengaruh Dana Pihak Ketiga dan Perputaran Kas Terhadap Return On Asset (ROA) pada Bank Rakyat Indonesia, Tbk Nur Amaliah; Aliah Pratiwi; Nafisah Nurulrahmatiah
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6216

Abstract

This study investigates the impact of third-party funds and cash turnover on Return on Assets (ROA) at PT. Bank Rakyat Indonesia, Tbk. Specifically, it examines: (1) the effect of third-party funds on ROA, (2) the effect of cash turnover on ROA, and (3) the combined effect of third-party funds and cash turnover on ROA. Employing an associative research design with a quantitative approach, this study utilizes data on third-party funds, sales, cash, profit before tax, and total assets from 2013 to 2023. Data collection techniques include documentation and literature review. The analysis involves classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation), multiple linear regression, and hypothesis testing (partial and simultaneous). The findings indicate that: (1) third-party funds significantly influence ROA, (2) cash turnover significantly affects ROA, and (3) both third-party funds and cash turnover collectively impact ROA at PT. Bank Rakyat Indonesia, Tbk.
Peningkatan Kualitas Kemasan, Pengelolaan Keuangan dan Strategi Digital Marketing Untuk Meningkatkan Pendapatan Pengusaha Kue Tradisional Khas Bima Di Wilayah Salama Kota Bima Nafisah Nurulrahmatiah; Kusumayadi, Firmansyah; Ramadhan, Moh. Syahru
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1.1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) SPECIAL ISSUE
Publisher : Lembaga Dongan Dosen

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

Abstract

Kegiatan PKM dilakukan di wilayah Salama kelurahan Na’e pada pengusaha kue tradisional khas Bima dimana hal ini bermula karena sejak dahulu wilayah salama merupakan salah satu daerah yang memproduksi dan menjual kue tradisional Bima sejak dulu. Namun hingga sekarang tidak ada peningkatan kualitas pada produk yang di jual masyarakat, hal ini diakubatkan karena pengemasan produk yang masih menggunakan plastic mika dan semua produk yang di jual tidak memilki brand ataupun merek sehingga tidak ada peningkatan penjualan. Maka dari itu hal pada kegiatan PKM ini di lakukan sosialisasi dan pelatihan bagi mitra terkait peningkatan kualitas kemasan, pengelolaan keuangan dan digital marketing sebagai permulaan yang setelahnya dilakukan pendampingan dari hasil pelatihan. Yang pada akhir kegiatan dilakukan penyerahan alat teknologi untuk mendukung kegiatan penjualan produk mitra sehingga meningkatkan pendapatan mitra.
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY TERHADAP RETURN ON ASSET PADA PERUSAHAAN SUB SEKTOR PERHUTANAN DAN KERTAS YANG TERDAFTAR DI BEI Aulia, Nur; Nurulrahmatiah, Nafisah; Rahmatiah, Rahmatiah
Jurnal Manajemen Vol. 14 No. 2 (2024): JURNAL MANAJEMEN VOL. 14 NO. 2 DESEMBER 2024
Publisher : Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/jm.v14i2.4232

Abstract

Forestry and paper sub-sector companies are required to be able to compete with other industrial groups and similar industries in facing global market competition and must pay attention to one important factor, namely their financial performance. This research aims to determine the influence of the Current Ratio and Debt to Equity Ratio on Return On Assets in forestry and paper sub-sector companies listed on the IDX. This type of research is associative using a list of tables as a research instrument. are all forestry and paper sub-sector companies registered on the IDX from 2018-2022, namely 6 companies. The sample in this research was 4 forestry and paper sub-sector companies listed on the IDX from 2018-2022. The sampling technique used is purposive sampling. The data collection techniques used in this research are documentation techniques and literature study. The data that has been collected is then analyzed using the classic assumption test, multiple linear regression, correlation coefficient, determination test, t test and f test. The research results show that the Current Ratio and Debt to Equity Ratio have a significant simultaneous effect on Return On Assets in forestry and paper sub-sector companies listed on the IDX.
Mediasi Determinan Keberlanjutan Usaha Dengan Kinerja Pada Pelaku UMKM di Kota Bima Pratiwi, Aliah; Nurulrahmatiah, Nafisah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2509

Abstract

The purpose of this study is to determine the direct relationship between financial literacy, digital literacy and financial inclusion on the performance of MSMEs. As well as the indirect relationship between financial literacy, digital literacy and financial inclusion on the sustainability of MSMEs through performance. This research uses a quantitative approach method by distributing questionnaires. The population in this research is all MSMEs in Bima City. The sampling technique used is random sampling, namely random sampling based on a predetermined sample. The total sample was 100 respondents with a distribution of 20 respondents each in 5 sub-districts. The data analysis tool uses Smart PLS. The results of this research provide information that financial literacy, digital literacy and financial inclusion have an influence on the performance of MSMEs. Likewise, with indirect effects, the results show that financial literacy, digital literacy and financial inclusion influence the sustainability of MSMEs through performance.
ANALISIS TINGKAT KESEHATAN BANK BUMN DENGAN MENGGUNAKAN PENDEKATAN RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, CAPITAL) Nafisah Nurulrahmatiah; Aris Munandar; Nurhayati; Aliah Pratiwi
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 1 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i1.1204

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan bank BUMN tahun 2019-2021 ditinjau dari aspek Risk Profile, Good Corporate Governance, Earnings, Capital secara keseluruhan. Metode penelitian ini adalah menggunakan deskriptif dengan pendekatan kuantitatif. Populasi penelitian ini seluruh bank BUMN yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Teknik pengumpulan data yang dipergunakan adalah teknik dokumentasi dan teknik kepustakaan. Teknik analisis data yang digunakan adalah analisis kesehatan bank dengan pendekatan Risiko (Risk-Based Bank Rating) dengan cakupan penilaian meliputi faktor-faktor RGEC. Hasil dari penelitian ini menunjukan secara keseluruhan tingkat kesehatan bank BUMN selama periode 2019-2021, dari segi Profil Risiko yaitu dengan menganalisis risiko kredit yang diwakili dengan rasio Non Perfoming Loan (NPL) dan dari analisis Risiko Kredit yang diwakili dengan rasio Loan to Deposite Ratio (LDR) dikatakan “Sehat”. Sedangkan dari segi Good Corporate Governance (GCG) tingkat kesehatan bank BUMN dikatagorikan “Baik”. Secara keseluruhan tingkat kesehatan bank dari segi Earnings (Rentabilitas) yaitu dengan menganalisis rasio Return On Asset (ROA) atau perolehan laba berdasarkan aset dan rasio Net Interest Margin (NIM) atau kemampuan manajemen dalam mengendalikan biaya-biaya bank dikatakan “Sangat Sehat” dan dari segi permodalan yang diwakili dengan menghitung rasio Capital Adequacy Ratio (CAR) bank BUMN dikatakan “Sangat Sehat”.
DETERMINAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERBANKAN SYARIAH DI INDONESIA PERIODE 2015-2020 Segarawasesa, Fajar Satriya; Nurulrahmatiah, Nafisah; Sulistianingtyas, Layli Rahmah; Nisabelle, Chalistia Hilma
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023)
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.1390

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi corporate social responsibility disclosure pada perbankan syariah di indonesia. Penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder. Populasi dari penelitian ini adalah Bank Umum Syariah yang ada di Indonesia dan sampling akan diambil dengan metode purposive sampling. Metode pengumpulan data dilakukan dengan data sekunder laporan tahunan Bank Syariah tahun 2015-2020. Analisis data dilakukan dengan uji asumsi klasik, pengujian hipotesis menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa leverage dan dewan komisaris berpengaruh positif terhadap CSRD. Sedangkan untuk profitabilitas, ukuran perusahaan, komite audit dan pendapatan non-halal tidak berpengaruh terhadap CSRD. Urgensi penelitian ini diharapkan dapat menambah literasi terkait pengungkapan corporate social responsibility di perbankan Syariah.
Co-Authors adi rahman Adi Rahman, Adi Al Akbar Akbar Aliah Pratiwi Aliah Pratiwi Aliah Pratiwi Andini Ramadani Aprilia Susanti, Aprilia Aris Munandar Aris Munandar Aris Munandar Aristianti, Astri Asmirah, St Astri Aristianti Aulia, Aulia Awalia, Shafira Darmawan, Imam Dessyarti, Robby Sandhi Dewi Sri Pertiwi Efan Iriadi Eva Putri Ayu Fitratul Aqidah Fitriani, Reza Fitriati Fitriati Fitriati Fransiska Saputri Desy Gusmawarni, Gusmawarni Hardiansyah, Putra Bima Haryadin, Muhammad Nur Haryanti, Intisari sari Humairah, Marsya Indra Ramadhan Intisari Haryanti Intisari Haryanti Intisari Haryanti Haryanti Intisari Haryati Irmala, Terry Luana Ita Iftitah Ita Iftitah Iftitah Ita Purnama Ita Purnama, Ita Jaenab Jaenab, Jaenab Jordi Alfayer Jumiyati Jumiyati Jumratin Juwani Juwani Juwani, Juwani Kartin Aprianti Khaerunnisa Khaerunnisa Kurnia Fajrianti, Kurnia Kusumayadi, Firmansyah M. Rimawan M. Rimawan Mardiah Mardiah Muhammad Shalihin Mukhlis Mukhlis Mulyadin Mulyadin Muthiah, Hanifa Nisabelle, Chalistia Hilma Nur Amaliah Nurchairunisyah Nuchairunisyah Nurhayati nurhayati Nurhayati Nurhayati Nurhayati nurmi yanti Nurul Huda Nurul huda Nurul Huda Ovriyadin, Ovriyadin Pratiwi, Aliah Puji Muniarty Rahmatiah Rahmatiah Rahmawati Ramadhan, Moh. Syahru Riandi, M. Inas Rosa Dwiyanti Rostinah Rostinah Sadewo, Nirwana Segarawasesa, Fajar Satriya Soedjatmiko St. Asmirah St. Asmirah Suci Susilawati Sulistianingtyas, Layli Rahmah Syari, Indah Taufikurrahman Taufikurrahman Umratun Ikayanti WULANDARI Wulandari Wulandari Zahra Sausan