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All Journal Jurnal Akuntansi Indonesia Juara: Jurnal Riset Akuntansi PROCEEDINGS BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming JAAF (Journal of Applied Accounting and Finance) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi dan Keuangan (JAK) Jurnal Bingkai Ekonomi (JBE) Jurnal Akuntansi dan Keuangan Indonesian Journal Accounting (IJAcc) JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Jurnal Keuangan dan Bisnis Jurnal Pariwisata, Bisnis Digital dan Manajemen Jurnal Pengabdian Bukit Pengharapan Science and Technology: Jurnal Pengabdian Masyarakat JAS (Jurnal Akuntansi Syariah) Balance: Jurnal Akuntansi, Auditing, dan Keuangan Jurnal Ilmiah Manajemen & Kewirausahaan
Zamrud Mirah Delima
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Public Health Social Sciences Other

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DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL PADA PERUSAHAAN PERBANKAN Delima, Zamrud Mirah; Zuliyati, Zuliyati
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 7, No 2 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i2.2871

Abstract

The purposed of this research is to analyze the factors which influence of intellectual capital disclosure. Knowledge of intellectual capital disclosure in the digital era was the important contributing factor to increase performance, professionalism, and sustainable of value excellence for banking companies in Indonesia for performance more optimally. The factors that tested in this research were leverage, earning growth, company size, board of commissioner size, company age, and business complexity toward intellectual capital disclosure. The method of data collecting in this research was taken banking companies which registered at Indonesia Stock Exchange in period 2013 until 2019 as the object. The sampling that used in this research was purposive sampling technique and gained the data of 175 companies which registered at Indonesia Stock Exchange in period 2013 until 2019. The method of analyze that used was multiple regression analysis. The result of the hypothesis testing in this research showed that leverage, company size, board of commissioner size, business complexity had significant influence, where as earning growth and company age were not effect toward intellectual capital disclosure.
Pemberdayaan UMKM Refasa Hijab Pada Aspek Pemasaran, Manajerial Dan Produksi Melalui Teknologi Informasi Berbasis Digital Marketing Diah Ayu Susanti; Zamrud Mirah Delima; Dwi Soegiarto
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 3 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i3.2937

Abstract

Kegiatan pelatihan yang dilaksanakan oleh tim pengabdian berupa aplikasi sederhana Digital Marketing, memberikan pelatihan penguatan pemahaman proses akuntansi dalam rangka kemudahan menyusun laporan keuangan berdasarkan SAK-EMKM dan menyediakan penambahan peralatan produksi berupa mesin jahit pada Refasa Hijab. Dengan pengaplikasian Strategi digital marketing diharapkan dapat menghasilkan prospektif lebih dimana para calon pelanggan potensial dapat memperoleh berbagai informasi yang dibutuhkan mengenai suatu produk serta dapat bertransaksi melalui internet, Digital marketing merupakan suatu upaya promosi serta pencarian pasar dengan cara online yang menggunakan pemanfaatan berbagai macam jejaring social. Seiring berkembangnya teknologi dengan menggunakan perangkat dapat dengan mudah menghubungkan orang dengan orang lain diberbagai penjuru dunia dalam bertransaksi maupun berinteraksi antara produsen, perantara pasar serta antara penjual dengan calon konsumen. Pada era new normal pandemic covid – 19 banyak pelaku usaha salah satunya UMKM yang melakukan strategi penjualan dengan cara memanfaatkan teknologi seperti menggunakan Digital Marketing. Dengan pemanfaatan Digital Marketing memudahkan para pelaku UMKM dalam menjualkan barang produksinya karena lebih cepat serta mudah pengaplikasiannya serta jangkauannya lebih luas seluruh masyarakat dimanapun mereka berada. Implementasi Akuntansi berperan sangat penting yang merupakan syarat dalam memajukan usaha dibidang Usaha Mikro , Kecil dan Menengah (UMKM) yang omzetnya terus mengalami perkembangan sehingga membutuhkan proses pencatatan transaksi keuangan yang sistematika dan terpercaya.Pelatihan ini diharapkan dapat membantu mitra untuk lebih mengoptimalkan kegiatan usahanya dalam pemasaran,pencatatan laporan keungannya serta dalam memenuhi permintaan pasarnya.
PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI KEGUNAAN, dan PENGALAMAN TERHADAP MINAT WAJIB PAJAK MENGGUNAKAN SISTEM E-FILING (Studi Kasus Wajib Pajak Orang Pribadi Di Kabupaten Pati) Nanik Ermawati; Zamrud Mirah Delima
Jurnal Akuntansi Indonesia Vol 5, No 2 (2016): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.5.2.163-174

Abstract

E-Filing is one of the technological developments in the modern era, in which the taxpayer is easy to report to the tax office use online. This study aims to determine the effect of perceived ease of use, perceived usefulness, andexperience to the interest of individual taxpayers to use the E-Filing.  Research was conducted on an individual taxpayer in Pati regency. The method used regression analysis. The data used in this study are primary data, using a questionnaire. the results of this study indicate that the perceived ease of use, perceived usefulness, and experience affect the interest of taxpayers to use the E-Filing.
The Impact of Budget Participation towards Managerial Performance: Job Satisfaction and Perception of Innovation as the Intervening Variables (A Case Study for the Regional District Organization (OPD), Districts of Kudus) Nanik Ermawati; Diah Ayu Susanti; Zamrud Mirah Delima
JAAF (Journal of Applied Accounting and Finance) Vol 2, No 2 (2018): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.518 KB) | DOI: 10.33021/jaaf.v2i2.551

Abstract

The preparation of the budget for the Regional District Organization (OPD) of the Kudus Regency adopted a budget participation model that involved OPD employees from the head of the OPD to the staff. With the involvement of OPD employees in preparing this budget, it can provide improved managerial performance of OPD employees in their work. But there are several other factors that can improve performance, including job satisfaction and perception of innovation. Therefore in this study will be explained the effect of budget participation on managerial performance through the perception of innovation and job satisfaction as an intervening variable in the regional device organization in Kudus Regency. This research was conducted by questionnaire method through data collection techniques by giving a set of questions to respondents. Questionnaires were given to OPD employees consisting of heads of regional apparatus organizations, field heads, section heads and staff. The test tool used in this study is Path path analysis. The results showed that budgetary participation, job satisfaction, innovation perception had an effect on managerial performance, budget participation had an effect on job satisfaction and perceptions of innovation, but job satisfaction and innovation perception were not able to mediate the influence of budget participation on managerial performance.
Pengaruh Intellectual Capital terhadap Bussines Performance UMKM di Kabupaten Kudus Zamrud Mirah Delima; Zuliyati Zuliyati
Jurnal Bingkai Ekonomi (JBE) Vol 3 No 1 (2018): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.3 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual Capital yang terdiri dari Human Capital, Structual Capital, Customer Capital terhadap Bussines Performance UMKM. Sampel dalam penelitian ini adalah sebanyak 49 UMKM yang bergerak di bidang non jasa di Kabupaten Kudus. Teknik analisis yang digunakan untuk menguji hipotesis adalah analisis regresi linier berganda. Uji instrumen menggunakan uji validitas dan reliabilitas serta uji asumsi klasik. Hasil dari penelitian ini adalah dari ketiga variabel (Human Capital, Structual Capital, Customer Capital) memberikan kontribusi terhadap Bussines Performance UMKM. Sehingga Intellectual Capital mempunyai pengaruh yang signifikan terhadap kinerja UMKM sektor non jasa di Kabupaten Kudus.
INTELLECTUAL CAPITAL DAN KINERJA UMKM Zuliyati .; Zamrud Mirah Delima
PROCEEDINGS Vol 1, No 1 (2017): PROCEEDING Bingkai Manajemen (BIMA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.127 KB)

Abstract

AbstrakTujuan penelitian ini adalah menguji secara empiris dan menganalisis apakah Intellectual Capital berpengaruh terhadap kinerja UMKM. Knowledge perorangan harus dikelola agar menjadi knowledge UMKM, yang akhirnya  menjadi modal intelektual (Intellectual Capital) sebagai asset tidak berwujud ( intangible assets) yang di miliki UMKM, agar kinerja UMKM menjadi lebih optimal. Variabel penelitian ini adalah kinerja UMKM sebagai variabel dependen, sedangkan variabel independen yang diteliti adalah Intellectual Capital dengan proksi human capital, structural capital dan customer capital. Objek penelitian ini adalah UMKM yang ada di Kabupaten Kudus yang bergerak dibidang  jasa. Metode penelitian  yang digunakan adalah menggunakan analisis regresi linier berganda. Hasil penelitian human capital, structural capital dan customer capital  berpengaruh positif  signifkan terhadap kinerja UMKM Kata Kunci: Intellectual Capital, human capital, structural capital, customer capital, kinerja UMKM, Regresi Linier Berganda.. AbstractThe aim of this study is to test empirically and analyze whether Intellectual Capital has an effect on UMKM performance. Knowledge of individuals must be managed in order to become knowledge of UMKM, which ultimately become intellectual capital (Intellectual Capital) as intangible asset (intangible assets) owned by UMKM, so that the performance of UMKM become more optimal. The variable of this study is the performance of SMEs as the dependent variable, while the independent variables studied are Intellectual Capital with the proxy of human capital, structural capital and customer capital. The object of this research is SMEs that exist in Kudus District which engaged in service. The research method used is multiple linear regression analysis. Result of research of human capital, structural capital and customer capital have a positive influence to the performance of UMKMKeywords: Intellectual Capital, human capital, structural capital, customer capital, SMEs performance, Multiple Linear Regression. 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA UMKM (Studi Kasus pada UMKM di Kabupaten Kudus) Zuliyati Zuliyati; Nita Andriyani Budiman; Zamrud Mirah Delima
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2017)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (740.645 KB) | DOI: 10.36080/jak.v6i2.417

Abstract

Tujuan dari penelitian ini adalah untuk menguji secara empiris dan menganalisis apakah intellectual capital yang terdiri dari human capital, structural capital dan customer capital berpengaruh terhadap kinerja UMKM. Obyek penelitian ini adalah UMKM yang ada di Kabupaten Kudus. Teknik pengambilan sampel menggunakan teknik stratified random sampling dimana sampel yang berjumlah 97 responden distratakan UMKM yang bergerak di bidang jasa dan non jasa. Alat pengujian yang digunakan adalah regresi linier berganda dan uji beda t-test (independent samples t-test). Uji instrumen menggunakan uji validitas dan reliabilitas serta uji asumsi klasik. Hasil penelitian ini menunjukkan human capital, structural capital dan customer capital baik secara parsial maupun simultan berpengaruh positif terhadap kinerja UMKM. Berdasarkan uji beda t-test menghasilkan bahwa tidak ada perbedaan pengaruh intellectual capital terhadap kinerja antara UMKM di bidang jasa dan non jasa.
DETERMINAN PERTUMBUHAN LABA DI PERUSAHAAN MANUFAKTUR Rifqi Shilah Nisa Putra; Nita Andriyani Budiman; Zamrud Mirah Delima
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 5, No 1 (2023): Jurnal Pabean Volume 5 No 1, Januari 2023
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v5i1.319

Abstract

Pertumbuhan laba adalah persentase kenaikan laba yang diperoleh perusahaan. Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh penjualan, debt to equity ratio, quick ratio, dan perputaran persediaan terhadap pertumbuhan laba. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2017 – 2020. Metode yang digunakan dalam penentuan sampel yaitu purposive sampling dengan jumlah 113. Teknik analisis data yang digunakan pada penelitian ini yaitu regresi linier berganda dengan Eviews 9. Berdasarkan hasil penelitian ini menunjukkan penjualan berpengaruh negatif terhadap pertumbuhan laba, perputaran persediaan berpengaruh positif terhadap pertumbuhan laba, sedangkan debt to equity ratio dan quick ratio tidak berpengaruh terhadap pertumbuhan laba.
PENGARUH KEPEMILIKAN ASING DAN FAKTOR LAINNYA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Isna Mulansari; Ponny Harsanti; Zamrud Mirah Delima
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i2.880

Abstract

This study aims to examine the effect of foreign ownership,institutional ownership, leverage, and the size of the board ofdirectors on the disclosure of corporate social responsibility.The population used is mining companies listed on the IndonesiaStock Exchange (IDX) for 2016-2020 with a sample that has beenselected using the purposive sampling method. The total sampleanalyzed was 61 companies using multiple linear regressionanalysis with the help of SPSS 25. The results showed that the sizeof the board of directors has a positive effect on the disclosure ofcorporate social responsibility. Foreign ownership, institutionalownership, and leverage have no effect on the disclosure ofcorporate social responsibility.
Faktor-Faktor yang Mempengaruhi Penghindaran Pajak dengan Komisaris Independen sebagai Pemoderasi Nita Andriyani Budiman; Arina Zulfa Oktaviani; Zamrud Mirah Delima
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3220

Abstract

This study examines the impact of multinationality, tax havens, and thin capitalization on tax avoidance, with an independent commissioner acting as a moderating variable. Utilizing a purposive sampling technique, the study focuses on primary consumer goods companies listed on the Indonesia Stock Exchange from 2017 to 2021, comprising 140 observations. The analysis employs Moderated Regression Analysis (MRA) via SPSS. Findings reveal that multinationality, tax havens, and thin capitalization do not influence tax avoidance, and independent commissioners do not moderate these relationships. The implications underscore the need for a reevaluation of tax regulations and corporate governance practices within the consumer goods sector. Both companies and regulators must reassess the effectiveness of oversight mechanisms in addressing tax avoidance, emphasizing continuous monitoring and improvement in corporate governance to ensure compliance and maintain public trust. This research introduces the novelty of using independent commissioners to mediate the influence of multinationality, tax havens, and thin capitalization on tax avoidance.
Co-Authors Afifi, Zaenal Alfiyani Nur Hidayanti Anisa, Faradina Arina Zulfa Oktaviani Diah Ayu Susanti Dwi Soegiarto, Dwi Isna Mulansari Musyafa’ah Musyafa’ah Nanik Ermawati, Nanik Nita Andriyani Budiman Novianti, Yeni Nurjannah, Laylatul Putri Ponny Harsanti Ponny Harsanti, Ponny Rafelia Nidia Putri Rhealin Hening Karatri Rifqi Shilah Nisa Putra Sri Mulyani Susanti , Diah Ayu Susilowati , Handini Retno Yeni Novianti Zuliyati . Zuliyati Zuliyati