Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

3.117

P-Index

This Author published in this journals

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

Published : 47 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3 4 5

Faktor-Faktor Yang Mempengaruhi Harga Saham Perusahaan Sub Sektor Property dan Real Estate Delala Yuvita Sari; Riana Rahmawati Dewi; Rosa Nikmatul Fajri
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 1 (2020): Februari
Publisher : Universitas Batanghari Jambi

This study aims to analyze the effect of return on assets (ROA), return on equity (ROE), earnings per share (EPS), current ratio (CR), debt to equity ratio (DER) on stock prices. The sampling technique uses purposive sampling. Based on purposive sampling, 34 samples of property and real estate companies listed on the Indonesia Stock Exchange for the period of 2016-2018 were obtained in accordance with predetermined criteria, so that the total sample of 102 total were ready to be processed. The data analysis method used in this study is multiple linear regression analysis. The results of this study prove that earnings per share variable has a positive and significant effect on stock prices. Conversely the current ratio variable has a negative and significant effect on stock prices, while the variable return on assets, return on equity, debt to equity ratio has no effect on stock prices.

TAX AVOIDANCE DITINJAU DARI CORPORATE GOVERNANCE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Ema Murtia Ningrum; Yuli Chomsatu Samrotun; Rosa Nikmatul Fajri
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 5, No 2 (2019)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep01.v5i2.417

ABSTRAKTax Avoidance dilakukan oleh wajib pajak (perusahaan) untuk meminimalkan beban pajak perusahaan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh corporate governance yang terdiri dari kepemilikan institusional, dewan komisaris, kualitas audit, dan komite audit terhadap tax avoidance. Populasi penelitian ini adalah 48 perusahaan Property dan Real Estate yang terdaftar di BEI tahun 2014 - 2018. Pengambilan sampel menggunakan teknik purposive sampling, perusahaan yang tepilih sebanyak 23 perusahaan. Teknik analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian ini kepemilikan institusional, dewan komisaris, kualitas audit, dan komite audit berpengaruh secara simultan terhadap tax avoidance. Secara parsial, dewan komisaris dan kualitas audit berpengaruh negatif terhadap tax avoidance. Sedangkan kepemilikan institusional dan komite audit tidak berpengaruh terhadap tax avoidance. Manfaat dari penelitian ini adalah memberikan tambahan informasi bagi pengembangan ilmu pengetahuan di bidang akuntansi perpajakan.Kata Kunci : Corporate Governance; Tax Avoidance. ABSTRACTTax Avoidance is carried out by taxpayers (companies) to minimize the corporate tax burden. This study aimed to determine and analyze the influence of corporate governance consisting of institutional ownership, the board of commissioners, audit quality, and audit committee on tax avoidance. The population of this research was 48 Property and Real Estate companies listed on the Indonesia Stock Exchange in 2014 - 2018. Sampling used a purposive sampling technique; 23 selected companies were selected. The data analysis technique used is multiple linear regression. The results of this study are institutional ownership, the board of commissioners, audit quality, and audit committee simultaneously influence tax avoidance. Partially, the board of commissioners and audit quality negatively affect tax avoidance, whereas institutional ownership and audit committees do not affect tax avoidance. The benefit of this research is to provide additional information for the development of science in tax accounting.Keywords: Corporate Governance; Tax Avoidance.

Analisis Pengaruh Penerapan Sistem Informasi Keuangan, Sistem Pengawasan Melekat Dan Prinsip Transparansi Terhadap Akuntabilitas Pengelolaan Anggaran Pendapatan Dan Belanja Daerah (APBD) (Studi Empiris Pada DPRD Kabupaten Rembang) Rosa Nikmatul Fajri; Djumali Djumali; Sri Hartono
BALANCE: Economic, Business, Management and Accounting Journal Vol 16, No 1 (2019)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v16i1.2455

ABSTRACT This study discusses the Analysis of the Effect of the Implementation of the Financial Information System, the Adherent Supervision System and the Transparency Principle on the Management of Regional Budget and Expenditure (APBD) which will be carried out in the Rembang Regional Representative Council (DPRD) Secretariat. In this study aims to determine the direction of budget realization at the Secretariat, knowing the effectiveness and efficiency of the inherent supervision system and proving that the principle of transparency is optimal in its implementation. Sources of data and data collection methods The main research needed is to use primary data, namely data sources obtained from respondents through surveys, questionnaires and purposive sampling. Data analysis using Smart Partial Least Square (SmartPLS). In this study concluded that 1) t statistics> from t table is significant at 0.05 (t statistics> t table 1.96). This means that Hypothesis 1 (H1) which states that "The application of regional financial information systems has a positive effect on the accountability of APBD management", 2) the effect of the inherent supervision system on the accountability of APBD management has a statistic of 3,150699. So t statistic> from t table is significant at 0.05 (t statistic> t table 1.96), this means that Hypothesis 2 (H2) states that "The inherent supervision system has a positive effect on the accountability of APBD management.", And 3) influence the principle of transparency towards accountability of APBD management has t statistics of 7,270543. So t statistic> from t table is significant at 0.05 (t statistics> t table 1.96), this means that Hypothesis 3 (H3) states that "The application of the principle of transparency has a positive effect on the accountability of APBD management".Keywords : Regional Financial Information System, Adhering Supervision System, Transparency Principle, Accountability for Management of Regional Budget (APBD)Correspondence to : rosanikmatulfajri@mail.ugm.ac.id ABSTRAK Penelitian ini membahas tentang Analisis Pengaruh Penerapan Sistem Informasi Keuangan, Sistem Pengawasan Melekat dan Prinsip Transparansi terhadap Akuntabilitas Pengelolaan Anggaran Pendapatana dan Belanja Daerah (APBD) yang akan dilaksanakan pada bagian Sekretariat Dewan Perwakilan Rakyat Daerah (DPRD) Rembang. Dalam penelitian ini bertujuan untuk mengetahui arah realisasi anggaran pada Sekretariat, mengetahui keefektifan dan keefesiensian dari system pengawasan melekat dan membuktikan bahwa prinsip transparansi sudah optimal dalam penyelenggaraannya. Sumber data dan metode pengumpulan data penelitian utama yang diperlukan adalah menggunakan data primer yaitu sumber data yang diperoleh dari responden melalui survey, kuesioner dan purposive sampling. Analisis data menggunakan Smart Partial Least Square (SmartPLS). Dalam penelitian ini berkesimpulan bahwa 1) t statistik > dari t tabel signifikan pada 0,05 (t statistik > t tabel 1,96). Ini berarti bahwa Hipotesis1 (H1) yang menyatakan bahwa “Penerapan sistem informasi keuangan daerah berpengaruh positif terhadap akuntabilitas pengelolaan APBD”, 2) pengaruh sistem pengawasan melekat terhadap akuntabilitas pengelolaan APBD mempunyai t statistik sebesar 3,150699. Jadi t statistik > dari t tabel signifikan pada 0,05 (t statistik> t tabel 1,96), ini berarti bahwa Hipotesis2 (H2) yang menyatakan bahwa “Sistem pengawasan melekat berpengaruh positif terhadap akuntabilitas pengelolaan APBD.” , dan 3) pengaruh prinsip transparansi terhadap akuntabilitas pengelolaan APBD mempunyai t statistik sebesar 7,270543. Jadi t statistik > dari t tabel signifikan pada 0,05 (t statistik > t tabel 1,96), ini berarti bahwa Hipotesis3 (H3) yang menyatakan bahwa “Penerapan prinsip transparansi berpengaruh positif terhadap akuntabilitas pengelolaan APBD”.Kata kunci : Sistem Informasi Keuangan Daerah, Sistem Pengawasan Melekat, Prinsip Transparansi, Akuntabilitas Pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD)Korespondensi : rosanikmatulfajri@mail.ugm.ac.id

KEGIATAN BAKTI SOSIAL UNTUK MEMBANTU EKONOMI LANSIA DI DESA JAMBEYAN PADA ERA NEW NORMAL Radian Atho’ Al-Faruqi; Roshidayah Roshidayah; Husnia Najmah; Rosa Nikmatul Fajri
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 4, No 1 (2020): November
Publisher : Universitas Muhammadiyah Mataram

ABSTRAKDi era new normal merupakan tahapan bagi pemerintah maupun masyarakat untuk menyelesaikan masalah ekonomi yang terjadi di segala lapisan masyarakat. Maka dengan memanfaatkan keadaan new normal ini, maka kami kelompok KKN Tematik Universitas Islam Batik Surakarta yang berjumlah 7 peserta membuat kegiatan bakti sosial dengan memberikan paket sembako pada 16 lansia di Desa Jambeyan, kami memperoleh datanya melalui metode evaluasi hasil wawancara dengan pihak RT desa setempat. Kelompok KKN Tematik Universitas Islam Batik Surakarta melaksanakan kegiatan pembagian sembako dengan tujuan pembagian sembako yang kami berikan kepada 16 lansia bisa membantu perekonomian lansia sehingga mereka mampu untuk mempertahankan kehidupanya. Kata kunci: KKN-T; bakti sosial; new normal. ABSTRACTIn the new normal era is a stage for the government and society to solve economic problems that occur in all walks of life. So by utilizing this new normal situation, then we group KKN Thematic Islamic University batik Surakarta which numbered 7 participants made social service activities by providing packages of food to 16 elderly people in Jambeyan Village, we obtained the data through the method of evaluating the results of interviews with local village RT. KkN Thematic Group of Islamic University of Surakarta Batik carried out the activities of the division of food with the aim of sharing the food that we give to 16 elderly people can help the elderly economy so that they can maintain their lives. Keywords: KKN-T; social service; new normal.

EDUKASI INVESTASI REKSADANA PADA SISWA ILMU PENGETAHUAN SOSIAL (IPS) DAN ILMU PENGETAHUAN ALAM (IPA) SMA NEGERI 1 LASEM Rosa Nikmatul Fajri; Sri Hartono; Siti Maryam
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 1 (2020): BUDIMAS : VOL. 02 NO. 01, 2020
Publisher : LPPM ITB AAS Indonesia Surakarta

Pelaksana melaksanakan program binaan pada SMA Negeri 1 Lasem karena memang budaya siswa SMA Negeri 1 Lasem haruslah dirubah yang tadinya menggunakan uang saku dari orangtuanya untuk minum kopi di warung kopi usai sekolah atau sekedar kongkow-kongkow yang tidak mengahasilkan. Budaya ini harus segera diberantas karena hal ini cukup merugikan diri mereka sendiri, khususnya bagi siswa yang mempunyai impian besar untuk memenuhi segala kebutuhannya akan tetapi pada kenyataannya tidak memiliki kehidupan ekonomi yang berkecukupan. agar tercapai maksud dan tujuannya maka pelaksana menggunakan metode ceramah (penyampaian materi), sesi tanya jawab, diskusi dan pengarahan investasi yang aman. Kesimpulan yang dapat ditarik bahwa kegiatan pengabdian masyarakat yang bertema “Edukasi Investasi Reksadana pada Siswa Ilmu Pengetahuan Sosial (IPS) dan Ilmu Pengetahuan Alam (IPA) SMA Negeri 1 Lasem” adalah perbaikan tata nilai masyarakat pada bidang seni budaya, sosial, politik, keamanan, ketentraman, pendidikan, kesehatan berwujud dalam a) paham akan perencanaan keuangan yang matang; b) mampu memprioritaskan kebutuhan sekunder dan primer; c) sadar atau “melek” investasi khususnya reksadana pendapatan tetap; dan d) mengetahui cara melibatgandakan uang tanpa harus berhutang, kemudian ketua pengabdian berusaha menjembatani untuk mewuhudkannya dengan memberikan uang atau dana atau modal kepada Siswa sebesar Rp 100.000 untuk 2 (dua) orang yang berhasil menjawab pertanyaan yang bertujuan untuk memberikan modal atau dana awal pembukaan rekening reksadana saham. Keyword: Modal, Investasi, Saham, Reksadana

FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING TERHADAP PROPERTY DAN REAL ESTATE PERIODE 2017-2019 Tengku Suripah Rani Mutiah; Riana Rachmawati Dewi; Rosa Nikmatul Fajri
Jurnal Proaksi Vol. 8 No. 1 (2021): Januari - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i1.1666

Abstract This study aims to determine the effect of financial distress, KAP size, management turnover, audit opinion, and firm size on auditor switching. The population in this study is the Property and Real Estate companies on the Indonesia Stock Exchange (BEI) 2017-2019. The sample was selected by purposive sampling method and got 106 companies from several criteria. The data source is secondary data from the website (www.idx.co.id). This study uses logistic regression analysis with the help of SPSS version 21 program. The results show that firm size has an effect on auditor switching, while financial distress, KAP size, management turnover, and audit opinion have no effect on auditor switching. Keywords: auditor switching, financial distress, KAP size, management turnover, audit opinion

Determinan Kinerja Keuangan Yang Ditinjau Dari Good Corporate Governance, Leverage dan Ukuran Perusahaan (Sub. Sector Perusahaan BUMN yang Terdaftar Di BEI tahun 2013-2018) Lola Dwi Antikasari; Rosa Nikmatul Fajri; Riana R Dewi
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.208

Financial performance as a benchmark for the success of the company's work in a certain period. Financial performance is also used as a basis for determining the company's strategy in the future. The purpose of this study is to analyze the effect of good corporate governance (board size), leverage (DER) and company size on financial performance (ROA). This study uses a population of 120 data from SOE companies listed on the Indonesia Stock Exchange in 2013-2018. And produced a sample of 78 company data. The sampling technique uses purposive sampling. The research instrument in the form of documentation (taking company financial statements). Data analysis method used is multiple linear regression method. The results showed that the size of the board of directors had a positive effect on financial performance. The leverage variable has a negative effect on financial performance. While the size of the company has no effect on financial performance. The benefits of this study are as a reference for further research. Besides that, it can be used as a management guideline in analyzing the company's financial performance.

Dimensi Struktur Modal pada Perusahaan Property and Real Estate Fida Nur Annisa; Yuli Chomsatu Samrotun; Rosa Nikmatul Fajri
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.209

Capital structure is a balance or comparison between foreign capital and own capital. This study aimsto examine and analyze the effect ofprofitability, non-debt tax shield, asset structure, company size, and liquidity in property and real estate companies in 2015-2018. The independent variables of this study are profitability, non-debt tax shield, asset structure, company size, and liquidity. The dependent variable in this study is the capital structure. This study uses secondary data obtained from the IDX. With a population of 48 property and real estate manufacturing companies and sampling techniques using purposive sampling produces 34 sample companies. This type of quantitative research and data analysis techniques using multiple linear regression. The results of the research partially addressed the variable profitability, company size and liquidity which had no significant effect on capital structure while the non-debt tax shield and asset structure variables had a significant effect on capital structure.

Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2016-2018 Pratiwi Pardiastuti; Yuli Chomsatu Samrotun; Rosa Nikmatul Fajri
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.210

This study aims to analyze the factors that influence value company (PBV) which includes dividend policy (DPR), company size (SIZE), capital structure (DER), liquidity (CR), and profitability (ROA). The population in this study is a manufacturing company in the consumer goods industry sector listed on Indonesia Stock Exchange (IDX) for the period 2016-2018. The sampling technique uses the method purposive sampling, so we obtained a sample of 18 companies. Type quantitative research. Data sources in the form of secondary data. Data analysis used is multiple linear regression analysis. The results showed that partially dividend policy (DPR), capital structure (DER) and profitability (ROA) affect on value company (PBV). While the size of the company (SIZE) and liquidity (CR) has no affect on value company (PBV).

Faktor-Faktor yang Mempengaruhi Perilaku Etis Mahasiwa Akuntansi: (Studi Pada Mahasiswa Akuntansi Perguruan Tinggi Swasta Di Surakarta) Fediana Asriani Sekartaji; Suhendro Suhendro; Rosa Nikmatul Fajri
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.216

This study aims to analyze the factors that influence ethical behavior of accounting students, including Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence, Understanding of Accounting Ethics, Gender and Eti Behavior. The population in this study is accounting students in all private universities in Surakarta. The sampling technique uses purposive sampling, with the criteria of students who have taken auditing courses I and II, so we get a sample of 100 respondents. Quantitative research type. Data sources in the form of Primary. Analysis of the data used is multiple linear regression analysis. The results showed that intellectual intelligence had no effect on the ethical behavior of..accounting students, while emotional intelligence, spiritual intelligence, understanding of the accounting ethics code, gender..influenced the ethical behavior of accounting students.

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

Title

Found 47 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 47 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 47 Documents
Search