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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 Realible Accounting Journal 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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PENDAMPINGAN MANAJEMEN USAHA DAN PEMBUKUAN LAPORAN KEUANGAN PADA USAHA KERUPUK KULIT KERBAU Afifi, Zaenal; Zamrud, Zamrud Mirah Delima; Rhealin, Rhealin Hening Karatri
Jurnal Pengabdian Bukit Pengharapan Vol. 3 No. 2 (2023)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i1.226

Abstract

Kerupuk rambak kulit kerbau adalah salah satu produk makanan tradisional yang sangat populer di Kudus. Produk ini dibuat dari kulit kerbau yang telah diproses dengan cara dikeringkan, digoreng, dan diberi bumbu. Meski terlihat sederhana, usaha ini memiliki potensi yang besar untuk berkembang dan memberikan keuntungan yang signifikan bagi pemiliknya. Metode yang dilakukan dengan observasi dan perencanaan, pelaksanaan dan observasi. Hasil dari kegiatan ini, setelah mengikuti pelatihan UMKM kerupuk rambak kulit kerbau cap sapi mempunyai legalitas berupa PIRT, mampu memasarkan produknya secara online dan mampu membuat pembukuan keuangan.
DETERMINAN HARGA SAHAM PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Susilowati , Handini Retno; Mulyani, Sri; Delima, Zamrud Mirah
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 2 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i2.4655

Abstract

This study aims to determine the effect on the variable net profit margin, return on assets, earnings per share, and the current ratio on stock prices. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2018-2021. This study used a quantitative research design and the data used were obtained from the annual financial reports of banking companies. The sampling technique used purposive sampling method with a total sample of 21 banking companies. The analytical method used is multiple linear regression analysis with SPSS version 25. The results of this study indicate that net profit margin has no effect on stock prices, return on assets has a negative effect on stock prices, earnings per share and current ratio have a positive effect on stock prices.
PENGENALAN ACCURATE ONLINE BAGI MUSYAWARAH GURU MATA PELAJARAN AKUNTANSI SE-KABUPATEN KUDUS Susanti , Diah Ayu; Delima, Zamrud Mirah; Hidayanti, Alfiyani Nur
Science and Technology: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2024): Juni
Publisher : CV. Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/scitech.v1i2.31

Abstract

Accurate Accounting Software adalah sistem akuntansi yang dirancang sebagai software akuntansi yang user-friendly (mudah digunakan) dengan kemampuan untuk mengelola pencatat transaksi keuangan secara cepat, tepat dan akurat, yang menyediakan fitur perpajakan dan telah disesuaikan dengan aturan perpajakan di Indonesia, dengan harga lisensi yang relatif murah dibandingkan dengan software akuntansi lainnya yang setara kelasnya di Indonesia. Kegiatan pelatihan ini diberikan kepada guru akuntansi se-kabupaten kudus yang mengarah pada pengenalan software accurate online bagi guru akuntansi se-kabupaten kudus serta  kegiatan ini juga  memberikan pengenalan software accurate secara lengkap sampai dengan pemakaian dan penyusunan laporan keuangan kepada musyawarah  guru mata pelajaran akuntansi se- kabupaten Kudus, sampai dengan mereka mendapatkan predikat CAP. Sehingga diharapkan ilmu itu berguna bagi siswa akuntansi dan maayarakat luas. Luaran kegiatan ini adalah bertambah peningkatan SDM, bertambah ilmu bagi MGMP Akuntansi, serta pada luaran pada jurnal pengabdian masyarakat.
Tax Avoidance: Employment Benefits Liability, Sales Growth, Capital Intensity, Profit Management, And Inventory Intensity Musyafa’ah Musyafa’ah; Nita Andriyani Budiman; Zamrud Mirah Delima
JAS (Jurnal Akuntansi Syariah) Vol 7 No 2 (2023): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i2.1452

Abstract

This research analyzes the influence of employee benefit obligations, sales growth, capital intensity, earnings management, and inventory intensity on tax avoidance. The population in this study are primary consumer goods companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used purposive sampling so that 137 research samples were obtained. The data source comes from secondary data in company financial reports. The data analysis technique used is multiple linear regression analysis with the help of IBM SPSS 24 software. The results of this research show that earnings management positively affects tax avoidance. Inventory intensity negatively affects tax avoidance. Employee benefit obligations, sales growth, and capital intensity do not affect tax avoidance. This research can enrich agency and stakeholder theory by identifying the role of earnings management and inventory intensity in corporate tax strategies. Companies need to consider wise earnings management and evaluate inventory policies to optimize the reduction of tax liabilities while still complying with applicable tax regulations.
Determinan Penggunaan Informasi Akuntansi dengan Ketidakpastian Lingkungan Sebagai Pemoderasi Zuliyati, Zuliyati; Delima, Zamrud Mirah; Anisa, Faradina
Juara: Jurnal Riset Akuntansi Vol. 14 No. 2 (2024): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v14i2.9453

Abstract

This study aims to examine the effect of business scale, company age, accounting knowledge, and educational background on the use of accounting information with environmental uncertainty as a moderating variabel. This type of research is quantitative. The population in this study is UKM in Jepara Regency. The sample used is 100 respondents. The analytical technique used is MRA. The result of this study indicates that business scale, company age, accounting knowledge, and educational background have no effect on the use of accounting information, and environmental uncertainty is not able to moderate the independent variabels in this study.
DETERMINAN HARGA SAHAM PADA PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA Susilowati , Handini Retno; Mulyani, Sri; Delima, Zamrud Mirah
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 20 No. 2 (2023): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v20i2.4655

Abstract

This study aims to determine the effect on the variable net profit margin, return on assets, earnings per share, and the current ratio on stock prices. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2018-2021. This study used a quantitative research design and the data used were obtained from the annual financial reports of banking companies. The sampling technique used purposive sampling method with a total sample of 21 banking companies. The analytical method used is multiple linear regression analysis with SPSS version 25. The results of this study indicate that net profit margin has no effect on stock prices, return on assets has a negative effect on stock prices, earnings per share and current ratio have a positive effect on stock prices.
DETERMINAN PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL RESPONBILITY BANK UMUM SYARIAH DI INDONESIA Nurjannah, Laylatul Putri; Ponny Harsanti; Delima, Zamrud Mirah
Jurnal Pariwisata Bisnis Digital dan Manajemen Vol. 4 No. 1 (2025): Jurnal Pariwisata, Bisnis Digital dan Manajemen Periode Mei 2025
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/jasdim.v4i1.6744

Abstract

Islamic Corporate Social Responsibility (ICSR) is a form of reporting that refers to the principles of Maqashid Syariah. The purpose of the research is to examine the factors of investment account holders, profitability, company size, and company age as determinants of ICSR in Sharia Commercial Banks registered with the Financial Services Authority (OJK) for the period 2019–2023. The purposive sampling method was used to obtain a sample of 42 companies. Data analysis used the panel data regression method with E-Views 12. The research findings indicate that ICSR is not significantly influenced by investment account holders, profitability, company size, or company age. These results indicate that there are still other internal factors that play a role as determinants of ICSR and emphasise the importance of ICSR reporting in the annual report as a basis for consideration by investors in investing in Islamic banks.
Pengaruh Profitabilitas(ROA), Leverage, Borad Size, Gender Diversity, Dan Struktur Kepemilikan Terhadap Integrated Reporting Soegiarto, Dwi; Novianti, Yeni; Delima, Zamrud Mirah
Jurnal Keuangan dan Bisnis Vol. 20 No. 1 (2022): Jurnal Keuangan dan Bisnis Volume 20 Nomor 1 Maret 2022
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.439 KB) | DOI: 10.32524/jkb.v20i1.413

Abstract

Integrated Reporting is a concise communication about the company's strategy, governance, prospects, performance that leads to the external environment in order to create short, medium and long term value. This study aims to determine the effect of profitability (ROA), Leverage, Board Size, Gender Diversity, and Ownership Structure on Integrated Reporting. The data tested is secondary data. This type of research is quantitative with multiple linear regression data analysis techniques using the SPSS 25 application. The population of this study are companies engaged in banking services listed on the IDX for the period 2017-2020. Purposive sampling method was used to produce a sample of 63 samples. The results of this study indicate that leverage has a positive effect on integrated reporting while profitability (ROA), size of the board of directors, gender diversity and ownership structure have no effect on integrated reporting.
Kepatuhan Pajak UMKM dan Determinannya Rafelia Nidia Putri; Nita Andriyani Budiman; Zamrud Mirah Delima
Jurnal Ilmiah Manajemen & Kewirausahaan Vol 8 No 4 (2022): Juni
Publisher : Fakultas Ekonomi dan Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sosialisasi perpajakan, pelayanan fiskus, pelaksanaan self assesment system, insentif pajak dan praktik akuntansi terhadap kepatuhan wajib pajak. Populasi dalam penelitian ini adalah wajib pajak UMKM di Kabupaten Kudus. Teknik pengambilan sampel adalah metode purposive sampling dengan total sampel sebanyak 400 wajib pajak. Data yang digunakan adalah data primer yang diambil dari responden melalui penyebaran kuesioner. Metode analisis data menggunakan structural equation model dengan AMOS 26. Hasil penelitian ini menunjukkan bahwa variabel pelayanan fiskus berpengaruh positif terhadap kepatuhan wajib pajak, sedangkan variabel sosialisasi perpajakan, pelaksanaan self assessment system, insentif pajak, dan praktik akuntansi tidak berpengaruh terhadap kepatuhan wajib pajak.
ANALISIS DETERMINAN PERATAAN LABA PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS Safitri, Ely Fiatus; Afifi, Zaenal; Delima, Zamrud Mirah
Realible Accounting Journal Vol. 5 No. 2 (2026): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v5i2.1092

Abstract

Perataan laba merupakan strategi yang dilakukan oleh manajemen perusahaan untuk mengurangi fluktuasi laba agar terlihat lebih stabil, sehingga dapat meningkatkan daya tarik investor dalam menanamkan modalnya. Penelitian ini bertujuan untuk menganalisis pengaruh cash holding, firm size, kepemilikan manajerial, dividend payout ratio dan kualitas audit terhadap perataan laba pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan metode purposive sampling, menghasilkan 60 sampel perusahaan selama lima tahun. Analisis data menggunakan regresi logistik biner dengan bantuan software Eviews 12. Hasil penelitian menunjukkan baik secara simultan maupun parsial variabel cash holding, firm size, kepemilikan manajerial, dividend payout ratio dan kualitas audit tidak berpengaruh terhadap perataan laba.
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 Safitri, Ely Fiatus Sri Mulyani Susanti , Diah Ayu Susilowati , Handini Retno Yeni Novianti Zuliyati . Zuliyati Zuliyati