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All Journal Jurnal Akuntansi dan Keuangan AL ISHLAH Jurnal Pendidikan Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Akuntabel : Jurnal Ekonomi dan Keuangan EKONOMIS : Journal of Economics and Business JMM (Jurnal Masyarakat Mandiri) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Journal of Economics Development Issues The Academy Of Management and Business (TAMB)

Rosa Nikmatul Fajri

Universitas Alma Ata

Author-ID : 2550937

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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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.

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

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).

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.

Co-Authors Aghlul Jannatun Ahmad Salim Amalia Zulfat Anita Wijayanti Aprilia Restuning Tunggal Asri Dwi Ariyani Dani Fikri Setiawan Defia Ifsantin Maula Desy Fitri Astuti Djumali Djumali Dwi Nurhayati Ema Murtia Ningrum Endang Masitoh W Fenti Fiqri Fadella Fida Nur Annisa Friska Yuliana Husnia Najmah Kurniawati Darmaningrum Kusumaningdiah Retno Setiorini Kusumawardani, Nurul Lola Dwi Antikasari Marsuking Marsuking Meutia Layli Muh. Mustakim Muhammad Hisam Nila Hidayah Pratiwi Pardiastuti Radian Atho’ Al-Faruqi Riana R Dewi Riana Rachmawati Dewi Riana Rahmawati Dewi Robiatus Salamah Roshidayah Roshidayah Rusny Istiqomah Sujono Selaristi Izdihar Septyaningrum Septyanigrum Silvia Waning Hiyun Puspita Sari Siti Maryam Sri Hartono Sri Hartono Suhendro Suhendro Tika Marga Pratiwi Tri Rochmadi Uci Dwi Sartika Wahyudi, Andi Yuli Chomsatu Samrotun Yulinda Kurniasari

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