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<![CDATA[Pengaruh Profitabilitas, Likuiditas, Aktivitas, dan Leverage Terhadap Return Saham Perusahaan ]]>
<![CDATA[Nurul Fuada]]>
<![CDATA[ Jurnal Ekonomika Vol 6 No 1 (2022): JURNAL EKONOMIKA - FEBRUARI ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi ]]>
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DOI: 10.37541/ekonomika.v6i1.673
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh profitabilitas, likuiditas, aktivitas, dan leverage terhadap return saham pada perusahaan manufaktur sektor food and beverages yang terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder. Penelitian ini dilakukan untuk periode 2018-2020 dengan populasi sebanyak 11 perusahaan makanan dan minuman perusahaan manufaktur yang terdaftar di BEI dan yang dijadikan sampel sebanyak 33. Data yang dikumpulkan diolah dengan menggunakan analisis regresi berganda dengan bantuan SPSS versi 16.00. Hasil dari penelitian ini menunjukkan bahwa profitabilitas tidak berpengaruh terhadap return saham. likuiditas tidak berpengaruh terhadap return saham. aktivitas berpengaruh terhadap return saham dan leverage tidak berpengaruh terhadap return saham.]]>
<![CDATA[Kualitas Sumber Daya Manusia, Sistem Pengendalian Intern dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Laporan Keuangan ]]>
<![CDATA[Wahyuni Wahyuni]]>;
<![CDATA[Nurul Fuada]]>;
<![CDATA[Khadijah Darwin]]>
<![CDATA[ Bongaya Journal for Research in Accounting (BJRA) Vol 3 No 2 (2020): Bongaya Journal for Research in Accounting ]]>
Publisher : <![CDATA[STIEM BONGAYA ]]>
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DOI: 10.37888/bjra.v3i2.230
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, sistem pengendalian intern dan pengawasan keuangan daerah terhadap nilai informasi laporan keuangan. Pengumpulan data dalam penelitian ini menggunakan instrumen kuesioner. Populasi dalam penelitian ini berjumlah 24 dinas pada Organisasi Peangkat Daerah Kota Makassar dan sampel sebanyak 48 aparatur yang bertanggung jawab dalam pembuatan laporan keuangan. Metode analisis yang digunakan adalah regresi linier berganda dengan bantuan alat SPSS. Hasil penelitian ini menunjukkan bahwa kualitas sumber daya manusia, sistem pengendalian intern dan pengawasan keuangan daerah berpengaruh positif dan signifikan terhadap nilai informasi laporan keuangan]]>
<![CDATA[Pengaruh Profitabilitas, Likuiditas, Aktivitas, dan Leverage Terhadap Return Saham Perusahaan ]]>
<![CDATA[Nurul Fuada]]>
<![CDATA[ Jurnal Ekonomika Vol 6 No 1 (2022): JURNAL EKONOMIKA - FEBRUARI ]]>
Publisher : <![CDATA[Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi ]]>
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DOI: 10.37541/ekonomika.v6i1.673
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh profitabilitas, likuiditas, aktivitas, dan leverage terhadap return saham pada perusahaan manufaktur sektor food and beverages yang terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder. Penelitian ini dilakukan untuk periode 2018-2020 dengan populasi sebanyak 11 perusahaan makanan dan minuman perusahaan manufaktur yang terdaftar di BEI dan yang dijadikan sampel sebanyak 33. Data yang dikumpulkan diolah dengan menggunakan analisis regresi berganda dengan bantuan SPSS versi 16.00. Hasil dari penelitian ini menunjukkan bahwa profitabilitas tidak berpengaruh terhadap return saham. likuiditas tidak berpengaruh terhadap return saham. aktivitas berpengaruh terhadap return saham dan leverage tidak berpengaruh terhadap return saham.]]>
<![CDATA[Kompetensi Aparatur, Komitmen Organisasi dan Pengawasan Keuangan Terhadap Kinerja Pengelolaan Keuangan Daerah ]]>
<![CDATA[Nurul Fuada]]>
<![CDATA[ Nobel Management Review Vol 2 No 2 (2021): Nobel Management Review ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Publikasi Nobel Indonesia ]]>
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DOI: 10.37476/nmar.v2i2.1921
<![CDATA[Penelitian ini bertujuan : 1) menguji pengaruh kompetensi terhadap kinerja pengelola keuangan daerah, 2) menguji pengaruh komitmen organisasi terhadap kinerja pengelola keuangan daerah dan 3) menguji pengaruh pengawasan keuangan terhadap kinerja pengelola keuangan daerah. Penelitian ini menggunakan metode kuantitatif dengan teknik pengumpulan data dalam penelitian ini menggunakan kuesioner yang didistribusikan secara langsung kepada responden. Populasi dalam penelitian ini adalah kepala penatausahaan keuangan pada 52 Organisasi Perangkat Daerah (OPD) Kota Makassar. Sementara itu, teknik pengambilan sampel dalam penelitian ini adalah sampel jenuh karena semua populasi dijadikan sampel yaitu 52 responden. Analisis data dengan pendekatan regresi linier berganda. Hasil penelitian menemukan bahwa : 1) kompetensi berpengaruh positif dan signifikan terhadap kinerja pengelola keuangan daerah, 2) komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja pengelola keuangan daerah dan 3) pengawasan keuangan berpengaruh terhadap kinerja pengelola keuangan daerah This study aims to: 1) examine the effect of competence on the performance of regional managers, 2) examine the effect of organizational commitment on the performance of regional financial managers and 3) examine the effect of supervision on the performance of regional financial managers. This study uses quantitative methods with data collection in this study using questionnaires that were distributed directly to respondents. The population in this study is the head of financial administration at 52 Regional Apparatus Organizations (OPD) of Makassar City. Meanwhile, the sampling technique in this study was a saturated sample because all of the population was sampled, namely 52 respondents. Data analysis with multiple linear regression approach. The results of the study found that: 1) competence has a positive and significant effect on the performance of regional financial managers, 2) organizational commitment has a positive and significant effect on the performance of regional financial managers and 3) financial supervision has a positive and significant on the performance of regional financial managers]]>
<![CDATA[PEMBERIAN INSENTIF PAJAK BAGI PELAKU UMKM DI MASA PANDEMI COVID 19 ]]>
<![CDATA[Ainun Arizah]]>;
<![CDATA[Khadijah Darwin]]>;
<![CDATA[Nurul Fuada]]>
<![CDATA[ Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA ]]>
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DOI: 10.29040/jap.v23i1.4286
<![CDATA[Abstract The COVID-19 pandemic that is felt throughout the world has had a significant impact on almost all levels of society. The Indonesian government has issued various policies to maintain economic stability. MSME actors as taxpayers are required to report their monthly business realization reports if they want to get tax incentives. This study focuses on understanding the application of PMK No. 9 of 2021 regarding MSME tax incentives borne by the government. In this case, how MSMEs interpret the existence of these tax incentives for the sustainability of their business. This study uses a qualitative method in the form of a case study by conducting interviews with related informants. The results of the study found that government policies provide tax incentives for MSME actors by issuing PMK No. 9 of 2021 was carried out as a positive response to the government seeing the continuity of MSME businesses which began to falter during the Covid 19 pandemic. The culinary sector was chosen because culinary is one of the basic needs which certainly generates considerable profits compared to other sectors. The Covid 19 pandemic that was felt by the culinary sector MSMEs made them also have to experience economic difficulties. Access to information that is not as 'open' as access to other information related to tax incentives makes MSME actors not access this information at the beginning of the policy and the use of tax incentives from the government is still quite burdensome for MSME actors because of the requirement to report monthly business realization reports. Keywords : COVID – 19, Insentif Pajak, UMKM]]>
<![CDATA[PENGUATAN AKUNTABILITAS PENGELOLAAN SYIRKAH ]]>
<![CDATA[Muryani Arsal]]>;
<![CDATA[Ainun Arizah]]>;
<![CDATA[Nurul Fuada]]>;
<![CDATA[Rezky Vivi Elfhita]]>
<![CDATA[ JMM (Jurnal Masyarakat Mandiri) Vol 7, No 1 (2023): Februari ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
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DOI: 10.31764/jmm.v7i1.11781
<![CDATA[Abstrak: Syirkah merupakan bentuk usaha yang mencampurkan hartanya dengan harta orang lain dan sulit untuk dibedakan yang mengharuskan adanya akad diantara orang yang berserikat dalam modal dan keuntungan, sehingga memerlukan pertanggungjawaban pengelolaan atas pencampuran harta tersebut dari pengelola kepada pemilik modal. Oleh karenanya, tim pengabdian bertujuan memberikan penguatan akuntabilitas atas pengelolaan usaha syirkah. Kegiatan pengabdian ini menggunakan metode adactive collaboration management dan pelatihan partisipatif. Mitra kegiatan adalah mitra pemateri sebanyak dua orang yang merupakan ketua dan bendahara forum dosen ekonomi dan bisnis Islam yang bertempat tinggal di Malang Jawa Timur dan mitra pelaku syirkah sebanyak sembilan orang yang merupakan pelaku syirkah yang ada di Kota Makassar dan bergerak dibidang rumah makan, café dan resto, percetakan dan fotocopy, laundry serta rumah jahir akhwat Evaluasi kegiatan dilakukan dengan wawancara terhadap mitra pelaku syirkah. Hasil evaluasi di dapati bahwa terjadi peningkatan 100 persen dimana mitra memahami dengan baik adanya akuntabilitas transedental yang harus di lakukan oleh pengelola syirkah terhadap modal yang diberikan oleh pemilik.Abstract: Syirkah is a form of business that mixes its assets with other people's assets and is difficult to distinguish which requires a contract between people who are united in capital and profits, thus requiring management accountability for the mixing of these assets from the manager to the owner of the capital. Therefore, the team aims to strengthen accountability for the management of the syirkah business. This activity uses the method of active collaboration management and participatory training. The activity partners consist of two, namely two speaker partners who are the chairman and treasurer of the Islamic economics and business lecturer forum residing in Malang, East Java and nine syirkah actors who are syirkah actors in Makassar City and are engaged in housing. restaurants, cafes and restaurants, printing and photocopying, laundry and sewing houses for sisters. Evaluation of activities is carried out by interviewing syirkah partners. The results of the evaluation found that there was a 100 percent increase where the partners understood well that there was transcendental accountability that had to be carried out by the syirkah manager for the capital provided by the owner. ]]>
<![CDATA[Can Fiscus Services and Tax Sanctions Improve Individual Taxpayer Compliance? ]]>
<![CDATA[Wahyuni Wahyuni]]>;
<![CDATA[Muhammad Adil]]>;
<![CDATA[Nurul Fuada]]>;
<![CDATA[Khadijah Darwin]]>;
<![CDATA[Amran Amran]]>
<![CDATA[ Advances in Taxation Research Vol. 1 No. 1 (2023): October - January ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/atr.v1i1.4
<![CDATA[This study aims to determine the effect of tax services and tax sanctions on individual taxpayer compliance at KPP Pratama Watampone. This research was conducted at KPP Pratama Watampone. The number of samples taken is 100 taxpayers. The method used is accidental sampling. Data was collected by distributing questionnaires. Data were analyzed using multiple linear regression analysis. Based on the results of the study indicate that the tax service and tax sanctions have a positive effect on individual taxpayer compliance at KPP Pratama Watampone. The results showed that the tax service and tax sanctions could increase taxpayers at KPP Pratama Watampone.]]>
<![CDATA[Pengaruh Efektivitas Modal Kerja dan Growth Opportunity Terhadap Profitabilitas ]]>
<![CDATA[Nurul Fuada]]>
<![CDATA[ Advances: Jurnal Ekonomi & Bisnis Vol. 1 No. 1 (2023): January - February ]]>
Publisher : <![CDATA[Yayasan Pendidikan Bukhari Dwi Muslim ]]>
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DOI: 10.60079/ajeb.v1i1.59
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis pengaruh perputaran kas, perputaran piutang, perputaran persediaan dan Growth Opportunity terhadap Profitabilitas Perusahaan Manufakur yang terdaftar Di Bursa Efek Indonesia. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif berupa data yang berbentuk angka-angka berupa laporan keuangan pada perusahaan manufaktur yang Listing di Bursa Efek Indonesia pada periode 2013-2016. Sumber data dalam penelitian adalah data sekunder yaitu data dalam bentuk tulisan atau dokumen-dokumen perusahaan. Data dalam penelitian ini akan diuji dengan beberapa tahapan pengujian, yaitu uji statistik deskriptif, uji asumsi klasik yang terdiri dari (uji normalitas, uji heteroskedastisitas, uji multikolinearitas, uji autokorelasi), dan pengujian seluruh hipotesis melalui uji parsial (uji t) dan uji koefisien determinasi. Berdasarkan pengujian hipotesis dalam penelitian ini menunjukkan bahwa variabel perputaran kas, perputaran piutang, perputaran persediaan berpengaruh positif dan signifikan terhadap profitabilitas yang diproksikan dengan return on asset (ROA), sedangkan variabel growth opportunity tidak berpengaruh signifikan terhadap profitabilitas yang diproksikan dengan return on asset (ROA).]]>
<![CDATA[Aspects of the characteristics of financial reports from governments through organizational commitment ]]>
<![CDATA[Nurul Fuada]]>;
<![CDATA[Asbi Amin]]>
<![CDATA[ Jurnal Economic Resource Vol. 4 No. 1 (2021): March-August ]]>
Publisher : <![CDATA[Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.57178/jer.v4i1.327
<![CDATA[The purpose of this research is to demonstrate that the capacity of the financial apparatus and the clarity of the objectives of the budget have an impact on the characteristics of government financial reports and the clarity of the objectives of the budget on the characteristics of government financial statements. Organizational commitment is capable of moderating the relationship between the capacity of the financial apparatus and the clarity of the objectives of the budget with the characteristics of the financial reports of the government. This is a quantitative study of primary data. The population in this study was responsible for making the financial reports of the Makassar City Regional Apparatus Organization using a purposeful sampling technique by the head of administration and accounting staff, so that the sample was fifty-four people. A questionnaire survey collected data and tested it through Partial Least Square (PLS) analysis. The results demonstrate that the capacity of the financial apparatus and the clarity of the budget objectives have a significant impact on the characteristics of government financial reports. The organizational commitment, however, was unable to moderate the relationship between the capacity of the financial apparatus and the clarity of the budgetary objectives with regard to the characteristics of government financial reporting.]]>
<![CDATA[The Effect of Accounting Conservatism and Good Corporate Governance on Equity Valuation ]]>
<![CDATA[Nurul Fuada]]>
<![CDATA[ Jurnal Economic Resource Vol. 4 No. 2 (2021): September-April ]]>
Publisher : <![CDATA[Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia ]]>
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<![CDATA[This study aims to examine and analyze the effect of accounting conservatism and good corporate governance (managerial ownership and independent commissioners) on corporate equity valuation in telecommunications companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach. The number of samples obtained was 30 using the purposive sampling method, with the criteria that the sample was listed on the Indonesia Stock Exchange (IDX), financial statement data were available consecutively and the type of company was a telecommunications company. Secondary data was collected using the method of documentation in the form of financial statements. With the help of SPSS for windows software, all data in this study were analyzed using a data analysis stage consisting of classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test), hypothesis testing (multiple linear regression equation test, coefficient of determination test, and statistical t-test). The results show that accounting conservatism and independent commissioners positively and significantly affect the company's equity valuation. In contrast, managerial ownership has a negative and significant impact on the company's equity valuation of telecommunications companies listed on the Indonesia Stock Exchange.]]>
