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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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Pertumbuhan Ekonomi melalui Pengembangan Sistem Keuangan Usaha Mikro, Kecil dan Menengah (UMKM) Makanan dan Minuman di Yogyakarta Rosa Nikmatul Fajri
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.723

MSMEs in Yogyakarta have a financial system condition that still requires comprehensive improvement. The research model for literacy studies in finding general problems contained in the background and qualitative research methods with a descriptive approach that directly knows the real situation in the field. The sample is the financial system from Food and Beverage SMEs in Yogyakarta. This study uses observation and documentation methods and the data used are 1) primary data in online financial system framework and offline financial system framework in excel and 2) secondary data supporting data or reinforcing data obtained. The findings are a) food and beverage HPP is still in the form of an estimate so that the profits recorded in the financial system are not reflected properly, b) the calculation of employee salaries is not combined into a single financial system, c) the financial statements presented cannot be understood by the public, d) the financial system forgets the principle of integration between online and offline so that it is repeated in recording and e) the distribution of BEP does not project the truth. Suggestions are improving the existing financial system by including supporting factors and Data Management Principles such as the principles of integration and togetherness, accrual, up-to-date and sustainable in the new financial system. The results is the MSME data management principle has been fulfilled by the implementation of new financial system that will directly contribute to economic growth.

Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pedagang di PGS Surakarta Bima Setyawan; Anita Wijayanti; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.196

This study aims to examine the factors that have an influence on tax compliance in PGS Surakarta because tax compliance in Surakarta is still low, especially for MSMEs. The independent variables used in this study are variables of tax understanding, tax awareness, tax amnesty, taxpayer attitudes, and tax sanctions on tax compliance. The population of this study were all MSMEs in PGS Surakarta. Meanwhile, the determination of the number of samples in this study used random sampling with 60 respondents. The data collection technique used in this study is to use a questionnaire and data analysis methods using multiple regression with analysis tools using SPSS. The results of this study indicate that partially and simultaneously the variables of tax understanding and tax amnesty have an effect on MSME tax compliance in PGS Surakarta. Meanwhile, tax awareness variables, taxpayer attitudes, and tax sanctions have no effect on taxpayer compliance at PGS Surakarta.

Pengaruh Biaya Politik, Cash Holding, dan Kualitas Auditor terhadap Income Smoothing Fitriyana Rahmadani; Anita Wijayanti; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

This paper examines the determinants of income smoothing focusing on consumer goods industry sector of BEI of 2014 to 2018 for 24 firms, including 120 observations. The independent variables used are political costs, auditor quality and cash holding. Political costs are proxied by variables of firm size, income tax, and number of employees. Test data analysis using logistic regression. The findings show that firm size indicated negative effect on income smoothing, income tax and number of employees have no effect on income smoothing. Cash holding indicated positive effect on income smoothing, auditor quality indicated negative affect on income smoothing

Pengaruh Corporate Governance dan Sales Growth terhadap Tax Avoidance di Bursa Efek Indonesia (BEI) 2014-2018 Desy Fitri Astuti; Riana Rahmawati Dewi; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

Tax Avoidance is an effort to minimize the tax burden that is still in the realm of tax law. The purpose of the study was to analyze corporate governance and sales growth on tax avoidance. The research population is 70 basic and chemical industry companies listed on the Indonesia Stock Exchange in 2014-2018. Sampling using a purposive sampling technique, 7 companies were selected. The data analysis technique used is multiple linear regression. The results of this study are Institutional Ownership, Majerial Ownership, the number of boards of Commissioners and Sales growth simultaneously influence Tax Avoidance. Partially Institutional Ownership and the number of the Board of Commissioners influences Tax Avoidance. While Sales growth has no effect on Tax Avoidance. the benefits of this research are being able to broaden insight and at the same time gain knowledge about the effect of corporate governance and sales growth on tax avoidance.

Pengaruh Penerapan Sistem Informasi Akuntansi Dan Integritas Terhadap Kinerja Karyawan Aghlul Jannatun; Endang Masitoh W; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.290

This study attempts to examine and analyse the effects application of Accounting information system (AIS) and integrity to employee performance . The population of the research is all employees of Amil Zakat Institution Yatim Mandiri in 2020. The testing of hypotheses in this research using multiple linear regression analysis with t test, F test and the coefficient of determination (Adjusted R2). The sample collection method in this study is purposive sampling. Based on the research , it is know application of Accounting information system (AIS) influences in employee performance. The better application of Accounting information system (AIS) will be also improve employee performance. The integrity influences in employee performance, with the integrity owned by employees to improve employee performance in finishing work responsibilities.

Pengaruh Rasio Keuangan Terhadap Financial Distress pada Industri Food And Beverage di Bursa Efek Indonesia Periode 2017-2019 Dwi Nurhayati; Riana R Dewi; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.197

This study aims to determine the effect of profitability, leverage, liquidity, and cash flow on financial distress. This study uses a logistic regression data analysis method with the help of the SPSS version 21 program. The population in this study were 19 food and beverage companies on the Indonesia Stock Exchange (BEI) from 2017-2019. The data used in this study is secondary data obtained from financial reports published by the company from the website (www.idx.co.id). The sample was determined by the purposive sampling method, which is based on the criteria set and obtained as many as 19 companies where the research was conducted for 3 years so that 57 samples were obtained consisting of 15 companies that experienced financial distress and 42 companies that were non-distressing. The results of this research indicate that profitability, leverage and liquidity have no effect on financial distress while cash flow variables have an effect on financial distress. The results of this research are expected to be additional consideration in making company decisions in managing the company in order to avoid financial distress. And can be additional information for users of financial statements for consideration of investment decisions

Pengaruh Karakteristik Perusahaan Terhadap Lamanya Penyelesaian Audit (Audit Delay) (Studi Empiris pada Perusahaan Food And Beverage yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019) Friska Yuliana; Riana Rachmawati Dewi; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.201

This study aims to test and analyze the influence of company size, KAP size, profitability, solvency and audit committee on audit delay. The population in this research is a food and beverage manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This type of research is quantitative research. Sampling with purposive sampling technique resulted in 15 food and beverage manufacturing companies in 2017-2019 according to the specified criteria, resulting in 45 research data obtained. This study used multiple linear regression analysis. The results of this study concluded that the profitability and solvency have an effect on audit delay. While the size of the company, size of KAP and audit committee has no effect on audit delay.

Tax Avoidance Ditinjau Dari Capital Intensity, Leverage, Beban Iklan dan Kompensasi Eksekutif Tika Marga Pratiwi; Anita Wijayanti; Rosa Nikmatul Fajri
Ekonomis: Journal of Economics and Business Vol 4, No 1 (2020): Maret
Publisher : Universitas Batanghari Jambi

The use of high tax avoidance tactics by companies makes the target of government revenue not achieved. Thus making it the basis for testing capital intensity, leverage, advertising expense, executive compensation in influencing tax avoidance. Obtained a population of 14 food and beverage sub-sector companies listed on BEI in 2015-2018. With the use of purposive sampling technique as sampling, the final sample is 9 food and beverage sub-sector companies or 36 observational data. Multiple linear regression analysis was used as a testing method. The results obtained leverage and executive compensation affect tax avoidance, conversely capital intensity and advertising expense do not affect tax avoidance.

Determinan Current Asset Terhadap Pertumbuhan Laba Septyaningrum Septyanigrum; Anita Wijayanti; Rosa Nikmatul Fajri
Journal of Economics Development Issues Vol 3 No 2 (2020): Journal of Economics Development Issues
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Profit is often used as a benchmark in achieving the performance results of a company in a certain period, where profit is an indicator to determine the state of the economy or company performance. With the financial ratios said to have uses if it can be used to predict economic phenomena that occur. One of them is profit change. The purpose of this research was to analyze Cash Turnover, Receivable Turnover, and Inventory Turnover on Profit Growth. The population in this research is LQ45 companies listed on the Indonesia Stock Exchange in 2017-2018 using purposive sampling techniques. The number of samples taken in this research were 15 companies using multiple linear analysis. The results showed that Accounts Receivable Turnover had an effect on Profit Growth, while Cash Turnover and Inventory Turnover had no effect on Profit Growth. The benefits of research to help investors support the decision making process, in addition to seeing the company's performance in generating profits.

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

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

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.

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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