Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

1.745

P-Index

This Author published in this journals

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) Jurnal Pengabdian Masyarakat Indonesia

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

Published : 23 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

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.

Lecturers’ and Students’ Responses toward the Implementation of the Merdeka Belajar-Kampus Merdeka (MBKM) Program at Alma Ata University Ahmad Salim; Tri Rochmadi; Yulinda Kurniasari; Rusny Istiqomah Sujono; Rosa Nikmatul Fajri; Nurul Kusumawardani; Andi Wahyudi; Muh. Mustakim
AL-ISHLAH: Jurnal Pendidikan Vol 14, No 3 (2022): AL-ISHLAH: Jurnal Pendidikan
Publisher : STAI Hubbulwathan Duri

Independent Learning-Independent Campus (MB-KM) is a policy that has been issued by the government and is contained in the Regulation of the Minister of Education and Culture Number 3 of 2020 related to the National Standards for Higher Education. Students don't only have one skill, but also several skills through the MBKM program. In addition, lecturers are required not only to teach related content but also to improve soft skills and implementation so that students can achieve the expected graduate achievement targets and be ready to work. The purpose of this study was to determine the response of students, lecturers and education staff to the MBKM program, and the implementation of the Tridharma at Alma Ata University. This type of research is qualitative cross-sectional study and data collection using a questionnaire survey online method. The sample of this study was students and lecturers at Alma Ata University, until the completion of the study, the sample size was 855 students and 114 lecturers. The survey was conducted online through the MBKM implementation questionnaire with the type of closed-ended question. The results of this study indicate that students are excited to participate in MBKM activities, particularly within the framework of the internship program and the real work lecture (KKN). In addition, it is known that there is still a low understanding of students, several lecturers, educational staff, and partners regarding policies and Standard Operating Procedures (SOP) for MBKM activities made by both the University and the Study Program level. The socialization associated with this program must be ongoing with the university community and educational partners. The response and implementation of MBKM that has been carried out well will be able to produce graduates with hard skills and soft skills who are ready to face the world of work independently, innovatively, and tough.

Application of Financial Statements of Micro, Small and Medium Enterprises (MSMEs) Based on Financial Accounting Standards of Micro, Small and Medium Entities (SAK-EMKM) Rosa Nikmatul Fajri; Amalia Zulfat; Marsuking Marsuking; Kusumaningdiah Retno Setiorini
The Academy Of Management and Business Vol 1, No 3 (2022): Oktober
Publisher : Edumedia Solution

The purpose of this study is to provide input in the preparation of Optima Digital Printing financial statements to comply with Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK-EMKM). The method used in this study is a qualitative method. The data used are primary data and secondary data, in primary data researchers make observations and interviews and SAK-EMKM. Secondary data is documentation obtained from the financial statement data of Optima Digital Printing. The result of this study is that Optima Digital Printing does not apply financial statement recording standards in accordance with SAK-EMKM in its financial statements.

PENINGKATAN DAYA SAING UMKM BATIK TULIS LASEM MUSTIKA CANTING MELALUI UPGRADING PRODUK DAN DIGITAL MARKETING Aprilia Restuning Tunggal; Kurniawati Darmaningrum; Rosa Nikmatul Fajri
Al-Khidmat Vol 5, No 2 (2022): Jurnal Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat
Publisher : Pusat Pengabdian kepada Masyarakat LP2M UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jak.v5i2.19856

AbstrakBatik tulis Lasem merupakan salah satu produk unggulan daerah yang ada di kecamatan Lasem, kabupaten Rembang Jawa Tengah. Batik tulis Lasem memiliki corak khusus dengan warna merah darah ayam yang konon sangat sulit ditiru oleh pembatik dari daerah manapun. Keunikan batik tulis Lasem juga terletak pada motifnya yang merupakan gabungan pengaruh budaya Tionghoa, budaya lokal masyarakat pesisir utara Jawa Tengah serta budaya Keraton Solo dan Yogyakarta. Motif batik tulis Lasem juga dicirikan dengan hiasan burung hong/lok can, binatang klasik killin atau singa, sampai cerita legenda Tiongkok Sam Pek Eng Tey. Dibalik keindahan motif yang dimiliki oleh batik tulis Lasem, realitanya batik tulis Lasem masih menyimpan berbagai macam persoalan, salah satunya adalah merek Mustika Canting. Manajemen batik yang masih konservatif hanya untuk mencari kehidupan sehari-hari tanpa memikirkan pengembangan dan peningkatan usahanya. Hal ini dikarenakan lemahnya sumber daya manusia dalam penggunaan teknologi digital untuk menunjang kemudahan dalam pemasaran, serta minimnya wawasan dan keterampilan yang dimiliki dalam menciptakan inovasi produk untuk peningkatan daya saingnya. Dengan melihat permasalahan yang sudah diuraikan sebelumnya, pengabdian ini dilakukan dengan tujuan untuk memberikan pengetahuan dan keterampilan melalui pendampingan upgrading produk dan digital marketing. Adapun metode yang digunakan dalam pelaksanaan pengabdian ini yaitu dengan melakukan FGD mengenai ekspor impor, pelatihan tentang digital marketing dan penggunaannya melalui aplikasi digital serta pelatihan upgrading produk melalui pelatihan desain batik yang lebih inovatif. Dengan adanya pengabdian masyarakat yang dilakukan, kegiatan ini dapat memberikan kontribusi serta manfaat dalam meningkatkan daya saing dan penjualan produk batik tulis Lasem Mustika Canting. AbstractLasem’s hand-drawn batik is one of the leading products in Lasem, Rembang district, Central Java. Lasem's hand-drawn batik has a unique pattern with the thread color of chicken blood which is said to be very difficult to imitate. The uniqueness of Lasem's hand-drawn batik also lies in its motif in combination of the influence of Chinese culture, the local culture of the northern coastal Central Java, and the culture of Solo and Yogyakarta Palaces. The motif influenced by the patterns of Hong/Lok Can birds, classic Killin/lions, and the story of the Chinese legend, Sam Pek Eng Tey. Behind the beauty, Lasem's hand-drawn batik has various problems. The problem faced by the owner of the batik craftsmen, namely the Mustika Canting brand. The management is only looking for profit for daily life without thinking about how to develop and improve the business. Existing human resources are still weak in the use of digital technology in terms of marketing. Insights and skills-possessing in creating product innovations to increase competitiveness are also very lacking. This community service has aimed to provide knowledge and skills through product upgrading and digital marketing training. The method used is to conducted FGD on export and import, training on digital marketing and its use through digital applications, and upgrading products through innovative batik design training. We hope that this activity can contribute and provide benefits in increasing the competitiveness and sales of Lasem Mustika Canting hand-drawn batik products.

Determinan struktur modal pada perusahaan sektor aneka industri yang terdaftar di bei tahun 2016-2019 Robiatus Salamah; Yuli Chomsatu Samrotun; Rosa Nikmatul Fajri
AKUNTABEL Vol 18, No 1 (2021): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh sales growth, profitabilitas, struktur aset dan size terhadap struktur modal. Variabel dependen dalam penelitian ini adalah struktur modal, sedangkan variabel independen yang digunakan adalah sales growth, profitabilitas, struktur aset dan size. Populasi dalam penelitian ini adalah perusahaan sektor aneka industri yang terdaftar di BEI. Pengambilan sampel penelitian menggunakan teknik purposive sampling yang menghasilkan 18 perusahaan sektor aneka industri dari tahun 2016-2019 yang memenuhi kriteria dengan total sampel penelitian yaitu 60 perusahaan. Penelitian ini menggunakan analisis regresi liner berganda. Hasil penelitian ini menunjukkan bahwa sales growth dan struktur aset berpengaruh terhadap struktur modal. Sedangkan profitabilitas dan size tidak berpengaruh terhadap struktur modal.

Co-Authors Abi Suryono Aghlul Jannatun Ahmad Salim Amalia Zulfat Anita Wijayanti Aprilia Restuning Tunggal Arik Tri Mulyani Asri Dwi Ariyani Atik Aini Nazilah 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 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

Title

Found 23 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 23 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 23 Documents
Search