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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak Al Ishlah Jurnal Pendidikan Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen EKONOMIS : Journal of Economics and Business JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JAE (Jurnal Akuntansi dan Ekonomi) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah BALANCE: Economic, Business, Management and Accounting Journal Jurnal Proaksi Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Journal of Business, Management, and Accounting Accounting Profession Journal (APAJI) Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Journal of Economics Development Issues Jurnal Pengabdian Masyarakat Indonesia (JPMI) The Academy Of Management and Business (TAMB) Alamtana Jurnal Pengabdian Masyarakat Indonesia

Rosa Nikmatul Fajri

Unknown Affiliation

Author-ID : 2550588

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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AUDIT KAS KELUAR DAN KAS MASUK PADA KPRI ANGKASA DI KAP INARESJZ KEMALAWARTA YANG BELUM TERKOMPUTERISASI Rosa Nikmatul Fajri, Dimas Ilham Rois
Accounting Profession Journal (APAJI) Vol. 1 No. 1 (2019): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.601 KB)

Audit of cash balances aims to obtain evidence about each significant assertion relating to cash balance transactions. Assertions used determine the audit objectives for cash balances are a) the existence and occurrence: whether the entity's assets or liabilities actually exist on a certain date and whether the transactions recorded have actually occurred during a certain period; b) completeness: whether all transactions and accounts that must be presented in the financial statements have actually been included; c) rights and obligations: whether the asset has become the entity's rights and liabilities have indeed become the entity's obligations on a certain date; d) appraisal or allocation: whether the components of assets, liabilities, income and expenses have been included in the appropriate amount of financial statements and presentation or disclosure: whether certain components of financial statements have been classified, described and properly disclosed. Research written in the form of a case study is one of the studies applied to applied research with an intensive focus and this study was carried out to find out the occurrences of events that occurred and provide solutions to the events that occurred, in this study usually in the form of descriptive. In this study it can be concluded that there is an error in the serial number of evidence, the materiality level of cash out and cash in does not exceed 10% or not materiality because it does not affect the overall financial statements, the risk of cash out and cash in is classified as low risk due it can be completed.

PENGARUH BOARD INDEPENDENCE, FIRM SIZE, DEBT TO EQUITY RATIO, NET PROFIT MARGIN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN (SUB SEKTOR PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI 2009 â€“ 2018) Nur Aziza, Desiana Dinda; Dewi, Riana R; Fajri, Rosa Nikmatul
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Kebijakan dividen merupakan hak laba yang digunakan investor dimana laba tersebut akan dibagi atau ditahan untuk diinvestasikan kembali. Populasi yang digunakan peneliti adalah 8 perusahaan makanan dan minuman yang terdaftar di BEI tahun 2009-2018. Pengambilan sampel dengan cara teknik purposive sampling, perusahaan yang terpilih sebanyak 8 perusahaan. Teknik analisis data dalam penelitian ini dengan regresi linier berganda. Penelitian ini memperoleh hasil board independence dan net profit margin berpengaruh terhadap kebijakan dividen, sedangkan firm size dan debt to equity ratio tidak berpengaruh terhadap kebijakan dividen. Manfaat dari pengkajian ini adalah memberikan tambahan informasi terhadap peneliti yang akan mengembangkan ilmu pengetahuan di bidang akuntansi keuangan.

THE EFFECT OF SELF EFFICACY AND FRAUD DIAMOND ON FRAUDULENT BEHAVIOR ACADEMIC ACCOUNTING STUDENTS Azzahroh, Fatimah; Suhendro; Fajri, Rosa Nikmatul
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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Academic cheating behavior is an act that reflects dishonesty to get academic success. Factors that influence academic cheating are self efficacy and diamond fraud (pressure, opportunity, rationalization, and ability). The purpose of this study is to empirically examine the effect of self efficacy and diamond fraud on the academic cheating behavior of accounting students. The population in this study were students majoring in accounting in private universities (PTS) in Surakarta with a sample of 116. The type of research conducted was quantitative research. The type of data used is primary data. The analysis technique used is multiple linear regression analysis. The results showed that simultaneous self efficacy and diamond fraud affect academic cheating behavior, partially indicating that opportunities and abilities affect academic cheating, whereas self efficacy, pressure, and rationalization do not affect academic cheating. The benefits of this study are as a reference and reference for further research related to academic cheating behavior.

DETERMINANT OF STOCK PRICE OF COAL MINING COMPANY LISTED ON INDONESIA STOCK EXCHANGE 2014-2018 Puspitasari, Nita Mayam; Suhendro; Fajri, Rosa Nikmatul
Journal of Business, Management, and Accounting Vol 2 No 1 (2020): March
Publisher : STIE Kusuma Negara

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At present the capital market business is very promising. Stock investment is in great demand with the hope of getting capital gains or dividends so researchers want to know simultaneously and partially how the influence of Net Profit Margin (NPM), Return On Assets (ROA), Earning Per Share (EPS) and Dividend Per Share (DPS) on stock prices as respondents of Coal Mining companies listed on the Indonesia Stock Exchange in 2014-2018, there were 11 samples. The raw data from panel regression analysis is obtained from the financial statements (www.idx.com) so the simultaneous results of Net Profit Margin (NPM), Return On Assets (ROA), Earning Per Share (EPS) and Dividend Per Share (DPS) have an effect on stock prices. The Net Profit Margin (NPM) variable partially has a negative effect on stock prices. Variable Return On Assets (ROA, Earning Per Share (EPS) and Dividend Per Share (DPS) have no effect on stock prices. The coefficient of determination of 94% the rest is influenced by variables outside this observation.

Pengaruh profitabilitas, komisaris independen, leverage, ukuran perusahaan dan intensitas modal terhadap tax avoidance Masrurroch, Lustina Rima; Nurlaela, Siti; Fajri, Rosa Nikmatul
INOVASI Vol 17, No 1 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, komisaris independen, leverage, ukuran perusahaan dan intensitas modal terhadap tax avoidance pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2015-2019. Populasi penelitian ini sejumlah 38 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penentuan sampel dengan menggunakan metode purposive sampling dan memperoleh 10 perusahaan dengan kriteria tertentu. Penelitian ini menggunakan teknik analisis regresi linier berganda. Hasil penelitian ini membuktikan bahwa komisaris independen berpengaruh positif signifikan terhadap tax avoidance, sedangkan profitabilitas, leverage, ukuran perusahaan dan intensitas modal tidak berpengaruh terhadap tax avoidance.

Pengaruh Board Independence, Firm Size, Debt To Equity Ratio, Net Profit Margin Terhadap Kebijakan Dividen Pada Perusahaan (Sub Sektor Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bei 2009 â€“ 2018) Nur Aziza, Desiana Dinda; Dewi, Riana R; Fajri, Rosa Nikmatul
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i1.1887

Dividend policy is a profit right used by investors where the profit will be shared or retained for reinvestment. The population used by researchers are 8 food and beverage companies listed on the Indonesia Stock Exchange in 2009-2018. Sampling by purposive sampling technique, 8 companies were selected. Data analysis techniques in this study were multiple linear regression. This study obtained the results of board independence and net profit margin affect the dividend policy, while the firm size and debt to equity ratio do not affect the dividend policy. The benefits of research are providing additional information to researchers who will develop knowledge in the field of financial accounting.

FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF Yuyun Naelufar; Anita Wijayanti; Rosa Nikmatul Fajri
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.1899

The purpose of this study was to iexamine and analyze the effect of EPS, ROE, PER, inflation and interest rates on stock prices of manufacturing companies in the automotive sub-sector listed on the Indonesian Stock Exchange. The sample of this research is the automotive sub-sector manufacturing companies ilisted on the Indonesia Stock Exchange during 2016-2019. The samples this study were 9 companies with total of 36 dats. The sampling technique used purposive side. The data analysis methode used in this study is multiple linear regresion analiysis using SPSS 21 software’s. The result showed that the effect of EPS, ROE, PER, inflationiand interes rates has a effect on stocke prices by 80.3% and the remaining 19.7. % influencedi by other factor not examined. From the partial test, EPS has an effeck on stocks prices, while the variables ROE, PER, inflation and interest rates have no effection stock prices. Keywords: EPS, ROE, PER, Inflation, Interest Rates, Stock Prices

Pengaruh Variabel Makroekonomi Terhadap Pertumbuhan Sukuk Korporasi di Indonesia kurniawan kurniawan; Endang Masitoh; Rosa Nikmatul Fajri
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 3 No 1 (2020): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

The capital market always experiences development over time. In addition to conventional capital markets, the Islamic capital market is also experiencing growth. This can be seen with the issuance of sukuk. Sukuk is an investment instrument based on sharia agreements, a country's economic condition has an important role in sukuk growth. The purpose of this research is to know and analyze the macroeconomic variable factors on the growth of corporate sukuk in Indonesia. This type of research is quantitative research with secondary data obtained from the official website of the Financial Services Authority. The research method uses multiple linear regression models. The results explained that macroeconomic variables such as inflation, exchange rates, money supply have an influence on the growth of corporate sukuk.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN LABA Fenti Fiqri Fadella; Riana R Dewi; Rosa Nikmatul Fajri
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2020): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v11i2.1521

This study aims to examine and analyze how much influence Liquidity (CurrentRatio and Net Working Capital Ratio), Profitability (Return on Capital Employed, Return on Assets, Gross Profit Margin), Inflation Rate, and Company Size on Profit Growth in Pharmaceutical Companies listed on the Indonesia Stock Exchange for the period 2014-2018. There are 11 companies used as populations in this study. The sample was determined using the Puposive Sampling method and obtained a sample of 8 Pharmaceutical companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The data analysis method used is multiple linear regression model with SPSS version 20. With the results of Current ratio research, Return on Capital Employed, Return on Assets, and Inflation Rate significantly influence Profit Growth, while Net Working Capital Ratio, Gross Profit Margin, and Company size has no significant effect on profit growth.

Pengaruh Profitabilitas, Lagged Dividend, Size, dan Leverage pada Kebijakan Dividen Selaristi Izdihar; Suhendro Suhendro; Rosa Nikmatul Fajri
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 2 (2020): Juli
Publisher : Universitas Batanghari Jambi

This study aims to examine and analyze the effect of profitability, lagged dividends, size, and leverage on dividend policy. The population in this study are companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (BEI) in 2016-2018. This type of research is quantitative research. Sampling with purposive sampling technique resulted in 19 companies in the consumer goods industry sector in 2016-2018 according to the specified criteria, in order to obtain 57 research data. This study uses multiple linear regression analysis with the SPSS version 23. IMB program. The results of this study concluded that profitability and lagged dividends affect the dividend policy. While size and leverage have no effect on dividend policy.

Co-Authors Abdurrahman Sadikin Abi Suryono Abi Suryono Aghlul Jannatun Ahmad Salim Amalia Zulfat Anita Wijayanti Anita Wijayanti Anita Wijayanti Anita Wijayanti Annissa Yuli Nurdiana Aprilia Restuning Tunggal Arik Tri Mulyani Arik Tri Mulyani Asri Dwi Ariyani Atik Aini Nazilah Atik Aini Nazilah AZZAHROH, FATIMAH Bayu Indrayanto Bima Setyawan Dani Fikri Setiawan Defia Ifsantin Maula Delala Yuvita Sari Desiana Dinda Nur Aziza Desy Fitri Astuti Dewi, Riana R Dewi, Riana Rachmawati Djumali Djumali Dwi Nurhayati Ema Murtia Ningrum Endang Masitoh Endang Masitoh W Endang Masitoh, Endang Eri Fatarina Esti Ismawati Fatimah Azzahroh Fediana Asriani Sekartaji Fenti Fiqri Fadella Fida Nur Annisa Fitriyana Rahmadani Friska Yuliana Getah Ester Hayatulah Githa Miranda Indika Putri Husnia Najmah Husnia Najmah Kurniawan Kurniawan Kurniawan Kurniawan Kurniawati Darmaningrum Kusumaningdiah Retno Setiorini Kusumawardani, Nurul Lola Dwi Antikasari Lufti Ayu Ismawati Margiyono Suyitno Marsuking Marsuking Masitoh , Endang Masitoh Wahyuningsih , Endang Masrurroch, Lustina Rima Meutia Layli Meutia Layli Meutia Layli Muh. Mustakim Muhammad Hisam Muhsyanur Muhsyanur Najmah, Husnia Nila Hidayah Nita Mayam Puspitasari Nur Aziza, Desiana Dinda Pratiwi Pardiastuti Puspitasari, Nita Mayam Radian Atho’ Al-Faruqi Riana R Dewi Riana Rachmawati Dewi Riana Rachmawati Dewi Riana Rachmawati Dewi Riana Rahmawati Dewi Riana Rahmawati Dewi Roshidayah Roshidayah Rusny Istiqomah Sujono Salamah, Robiatus Sari Purnavita Selaristi Izdihar Septyaningrum Septyanigrum Silvia Waning Hiyun Puspita Sari Sita Widia Wati Siti Maryam Siti Nurlaela Sri Hartono Sri Hartono Sri Sutanti Suhendro Suhendro Suhendro Suhendro Suhendro Suhendro Tengku Suripah Rani Mutiah Tika Marga Pratiwi Tri Rochmadi Uci Dwi Sartika Wahyudi, Andi Yuli Chomsatu Yuli Chomsatu Samrotun Yuli Chomsatu Samrotun Yulinda Kurniasari Yuyun Naelufar

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