Article Per Year (5 Year)
p-Index From 2021 - 2026
2.737
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Akuntansi dan Pajak JMM (Jurnal Masyarakat Mandiri) BJRA (Bongaya Journal of Research in Accounting) Jurnal Ekonomika Jurnal Ekonomika Nobel Management Review Al-Buhuts (e-journal) Jurnal Ilmiah Mahasiswa Raushan Fikr Advances in Managerial Auditing Research Advances in Taxation Research Advances: Jurnal Ekonomi & Bisnis JER Indonesian Journal of Innovation Multidisipliner Research
Nurul Fuada
Departement Akuntansi, Universitas Muhammadiyah Makassar
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
PEMBERIAN INSENTIF PAJAK BAGI PELAKU UMKM DI MASA PANDEMI COVID 19 Ainun Arizah; Khadijah Darwin; Nurul Fuada
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4286

Abstract

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
Analisis Faktor-Faktor Penentu Dividend Policy Pada Perusahaan Publik Sektor Makanan dan Minuman Nurul Fuada; Amiruddin Amiruddin; Syarifuddin Rasyid; Darmawati; Rahmawati Hs
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4822

Abstract

This study aims to identify the determinants of dividend policy based on financial ratio data. The determinants of dividend policy consist of Return on Asset (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), dan Price to Earning Ratio (PER). The sample of this research is public companies in the food and beverage sector. The results of this study indicate that the determinants consisting of ROA, CR, DER, and PER have no effect on dividend policy which indicates that the number of financial ratios from the value of ROA, CR, DER and PER does not encourage the amount of dividend policy. Thus, companies in making dividend distribution decisions tend to be more determined by other variables than ROA, CR, DER, and PER.
Pengaruh Implementasi QRIS, Kualitas Produk, Dan Harga Terhadap Peningkatan Pendapatan Café Kabupaten Gowa Rafila Rafila; Muhaimin Muhaimin; Nurul Fuada
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.523

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh implementasi Quick Response Code Indonesian Standard (QRIS), kualitas produk, dan harga terhadap peningkatan pendapatan café di Kabupaten Gowa. Latar belakang penelitian ini didasarkan pada perkembangan sistem pembayaran digital serta meningkatnya persaingan usaha café yang menuntut pelaku usaha untuk berinovasi dalam meningkatkan pendapatan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif untuk mengetahui hubungan antar variabel. Populasi dalam penelitian ini adalah pemilik café di Kecamatan Somba Opu, Kabupaten Gowa, dengan jumlah sampel sebanyak 45 responden yang ditentukan menggunakan rumus Slovin. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada responden yang kemudian dianalisis menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial implementasi QRIS berpengaruh positif dan signifikan terhadap peningkatan pendapatan café (t = 4,851; sig = 0,000). Selain itu, kualitas produk juga berpengaruh positif dan signifikan (t = 2,446; sig = 0,019), yang menunjukkan bahwa semakin baik kualitas produk yang ditawarkan, maka semakin tinggi tingkat pendapatan yang diperoleh. Variabel harga juga memiliki pengaruh positif dan signifikan (t = 6,350; sig = 0,000), yang mengindikasikan bahwa penetapan harga yang tepat mampu menarik konsumen dan meningkatkan penjualan. Nilai koefisien determinasi (R²) sebesar 0,849 menunjukkan bahwa ketiga variabel tersebut mampu menjelaskan 84,9% variasi peningkatan pendapatan café, sedangkan sisanya sebesar 15,1% dipengaruhi oleh faktor lain di luar penelitian. Dengan demikian, optimalisasi penggunaan QRIS, peningkatan kualitas produk, serta strategi penetapan harga yang tepat menjadi faktor penting dalam meningkatkan pendapatan café di Kabupaten Gowa.
Pengaruh Kinerja Keuangan Terhadap Good Corporate Governance Pada Perusahaan Drink yang terdaftar di BEI Haidir Hardiansah; Nurul Fuada; Muhammad Nur Abdi
Ekonomi & Bisnis Vol 24 No 2 (2025): Jurnal Ekonomi & Bisnis Desember 2025
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v24i2.7470

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap Good Corporate Governance (GCG) pada perusahaan Drink yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Variabel independen dalam penelitian ini meliputi Return on Assets (ROA), Current Ratio (CR), Debt to Asset Ratio (DAR), dan Debt to Equity Ratio (DER), sedangkan variabel dependen adalah Good Corporate Governance (GCG).Metode penelitian yang digunakan adalah regresi linear berganda dengan uji asumsi klasik untuk memastikan validitas model. Sampel penelitian terdiri dari 11 perusahaan food yang terdaftar di BEI selama periode 2021-2023 yang dipilih menggunakan metode purposive sampling.Hasil penelitian menunjukkan bahwa ROA memiliki pengaruh positif dan signifikan terhadap GCG, dengan nilai koefisien regresi 1.028 dan tingkat signifikansi 0.001. Sementara itu, CR (0.002, p = 0.923), DAR (0.414, p = 0.195), dan DER (-0.027, p = 0.803) tidak menunjukkan pengaruh signifikan terhadap GCG. Temuan ini menunjukkan bahwa efektivitas perusahaan dalam mengelola asetnya lebih berperan dalam meningkatkan kualitas tata kelola perusahaan dibandingkan faktor likuiditas dan struktur modal. Kata kunci: Kinerja Keuangan, Good Corporate Governance, ROA, CR, DAR, DER, BEI.
Mengungkap Penggunaan, Pelaporan, dan Akuntabilitas Alokasi Dana Desa Nurul Fuada; Haliah; Nirwana; Syamsuddin; Andi Kusumawati
Jurnal Ilmiah Mahasiswa Raushan Fikr Vol 13 No 1 (2024): Jurnal Ilmiah Mahasiswa Raushan Fikr
Publisher : Lembaga Kajian dan Pemberdayaan Mahasiswa UIN Prof. KH. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24090/jimrf.v13i1.11296

Abstract

This study delves into the utilization, reporting, and accountability of Village Fund Allocation in Panciro Village. Adopting a phenomenological approach, data were collected through budget realization reports and interviews with village officials. The results reveal that Panciro Village adheres sufficiently to financial management protocols, as evidenced by proper documentation in the cash book and timely submission of reports to higher authorities. However, while current accountability mechanisms are functional, the abstract lacks an in-depth exploration of the specific strategies employed and the challenges faced in ensuring transparency and preventing fund misappropriation. Moreover, the abstract would benefit from contextualizing the findings through comparative analysis with neighboring villages or national standards. Additionally, future research could involve longitudinal studies to evaluate the sustainability of the implemented accountability measures and their long-term impact on village development.
The Role of Internal Auditor of Government Companies: Perceptions of the Auditee Nurul Fuada
Advances in Managerial Auditing Research Vol. 1 No. 1 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i1.22

Abstract

This study aims to determine the auditee's perception of the role of internal auditors in one of the government companies, namely PT. PLN (Persero) Sulselrabar Main Unit. The research data was obtained from a questionnaire (primary) on employees (as auditees) which were distributed to 30 respondents. There are three variable dimensions used, namely the role of internal auditors as supervisors, consultants, and catalysts. Based on the research results it is known that the role of internal auditors as supervisors has an average value (mean) ranging from 2.87 to 3.37, while for the role of internal auditors as consultants has an average value ranging from 3.00 to 3.40, and for the role of internal auditors as a catalyst has an average value ranging from 2.90 to 3.27. So it can be concluded that the auditee's perception indicates that the role of the internal auditor at PT. PLN (Persero) Main Unit for Sulselrabar Region has been quite effective in its implementation. This can be seen from all of these variables the respondent (auditee) gives a positive perception of the role of the internal auditor
Co-Authors Amiruddin Amiruddin Amran Amran Andi Kusumawati Arizah, Ainun Asbi Amin Darmawati Haidir Hardiansah Haliah Khadijah Darwin Muhaimin Muhaimin Muhammad Adil Muhammad Nur Abdi Muryani Arsal Nirwana Rafila Rafila Rahmawati Hs Rezky Vivi Elfhita Syamsuddin Syarifuddin Rasyid wahyuni