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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Equity Organum: Jurnal Saintifik Manajemen dan Akuntansi JOURNAL OF BUSINESS STUDIES Jurnal Ilmiah Akuntansi Kesatuan Jurnal Syntax Transformation Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Islamiconomic: Jurnal Ekonomi Islam Media Bina Ilmiah Accounting Student Research Journal Equity
Anita Nopiyanti
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Arus Kas Bebas, Set Peluang Investasi, dan Struktur Kepemilikan terhadap Kebijakan Dividen Abiyu Jabbar Rulianto; Anita Nopiyanti
Accounting Student Research Journal Vol 1 No 1 (2022): ASRJ - September 2022
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v1i1.4745

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh dari arus kas bebas, set peluang investasi, kepemilikan manajerial, dan kepemilikan institusional terhadap kebijakan dividen pada perusahaan sektor non-keuangan yang terdaftar di indeks Kompas100 pada periode tahun 2018 – 2020. Menurut UU No.40 Tahun 2007, perusahaan diharuskan mencadangkan labanya dan membagikan dividen ketika laba bersih bernilai positif. Namun, kenyataannya, banyak perusahaan yang memiliki laba bersih negatif yang dapat membayarkan dividen. Kemudian, terdapat juga perusahaan yang memiliki laba bersih positif yang tidak membayarkan dividen. Hal tersebut merupakan fenomena dasar dari penelitian ini. Penelitian ini merupakan jenis penelitian kuantitatif yang menggunakan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling hingga menghasilkan sebanyak 57 sampel perusahaan sektor non-keuangan. Teknik analisis data pada penelitian ini menggunakan uji pemilihan model regresi data panel, uji asumsi klasik, uji hipotesis, dan uji regresi linier berganda. Berdasarkan hasil analisis data dapat disimpulkan bahwa arus kas bebas, set peluang investasi, kepemilikan manajerial, dan kepemilikan institusional tidak memiliki pengaruh yang signifikan terhadap kebijakan dividen.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Rachman, Heddy Arif; Nopiyanti, Anita
EQUITY Vol 18 No 2 (2015): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v18i2.466

Abstract

The purpose of this study was to examine the influence of probability, leverage, and company size to corporate social responsibility disclousure. The independent variables in this study is probability, leverage, and company size. The dependent variable in this study is the corporate social responsibility disclousure, with years of research for 2010-2013. The sample in this study is mining companies that go public in Indonesia Stock Exchange (BEI) and have reported the corporate social responsibility disclosure activities. There are 36 samples by purposive sampling method. This study uses multiple linear regression analysis. The results showed that there was no significant relationship between profitability and leverage on the disclosure of corporate social responsibility. Instead, there is a significant influence in the presence of company size on disclosure of corporate socialresponsibility.
PENGARUH PENDAPTAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH Fatimah, Nabiyatun Nur; Nopiyanti, Anita; Mintoyuwono, Danang
EQUITY Vol 21 No 1 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i1.628

Abstract

This research is a quantitative research that aims to determine the effect of Local Government Revenue and Balancing Fund on Local Expenditure. This research uses data of Local Government Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund of Regency and City in East Java Province as sample. Selection of Regency and City is done randomly after determining acceptable sample amount that is 100% from all Regency and City in East Java Province. Hypothesis testing in research using Multiple Linear Regression Analysis with SPSS program and 5% significance level (0,05). The results of the test indicatethat the variable of Local Government Revenue and General Allocation Fund have significant influence to the Regional Expenditure. While the variable of Special Allocation Fund and Revenue Sharing Fund have an insignificant effect on Local Expenditure.
PENGARUH SKEPTISISME PROFESIONAL AUDITOR, KOMPETENSI, INDEPENDENSI DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT Nugrahaeni, Suci; Samin, Samin; Nopiyanti, Anita
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i2.643

Abstract

This study was conducted with the aim to examine the influence of The Auditor’s Professional Skepticism, Competence, Independence and Complexity of The Audit on Audit Quality. The sample used in this study is 70 auditor by using purposive sampling method. The analysis technique that used in this study is multiple linear regression with significance level of 5%. The results of this study indicate that the value of Adjusted R Square is 0.547 or 54,7% which means that the ability ofindependent variables namely the Auditor’s Professional Skepticism, Competence, Independence and Complexity Audit in explaining the dependent variable that is Audit Quality is 54,7% and the rest 45,3%is explained by other variables outside of that variables used in this study. The results of this study also show that (1) The Auditor’s Professional Skepticism has significant effect on Audit Qualitybecause it has a significance value lower than the level of significance of 5% that is equal to 0,002 or 0,2% (2) Competence has significant effect on Audit Quality because it has a significance value lower than the level of significance of 5% that is equal to 0,024 or 2,4% (3) Independence has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,610 or 61% (4) Complexity of The Audit has no significant effect on Audit Quality because it has a significance value greater than the level of significance of 5% that is equal to 0,341 or 34,1%.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Daerah Fatimah, Nabiyatun Nur; Nopiyanti, Anita; Mintoyuwono, Danang
EQUITY Vol 22 No 2 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v22i2.936

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah dan Dana Perimbangan terhadap Belanja Daerah. Penelitian ini menggunakan data Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus, dan Dana Bagi Hasil Kabupaten dan Kota di Provinsi Jawa Timur sebagai sampel. Pemilihan Kabupaten dan Kota dilakukan secara acak setelah menentukan jumlah sampel yang dapat diterima yaitu 100% dari seluruh jumlah Kabupaten dan Kota di Provinsi Jawa Timur. Pengujian hipotesis dalam penelitian menggunakan Analisis Regresi Linear Berganda dengan program SPSS dan tingkat signifikansi 5% (0,05). Hasil dari pengujian menunjukkan bahwa variabel Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh signifikan terhadap Belanja Daerah. Sedangkan variabel Dan Alokasi Khusus dan Dana Bagi Hasil berpengaruh tidak signifikan terhadap Belanja Daerah sehingga besar kecilnya penerimaan dana alokasi khusus atau dana bagi hasil tidak signifikan pengaruhnya terhadap belanja daerah.
KREASI LILIN DARI LIMBAH JELANTAH: PELATIHAN WIRAUSAHA HIJAU BERBASIS EKONOMI KREATIF DI RA PERMATA PISANGAN CIPUTAT TANGERANG SELATAN Sufyati HS; Tati Handayani; Subur, Subur; Alfida Aziz; Anita Nopiyanti; Nurhafifah Matondang
Media Bina Ilmiah Vol. 19 No. 12: Juli 2025
Publisher : LPSDI Bina Patria

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

Abstract

The Candle Creation from Used Cooking Oil Waste training program was conducted at RA Permata Pisangan, Ciputat, South Tangerang, with the aim of introducing the concept of green entrepreneurship based on creative economy to parents of students. The activity involved 20 parents who actively participated in the entire training process, including socialization, hands-on practice in processing used cooking oil, and the creation of environmentally friendly candles. The training aimed to raise awareness of household waste management and to encourage the development of creative business opportunities using materials previously considered as waste. The results indicated that the program successfully improved participants’ knowledge and skills in transforming used cooking oil into economically valuable products. Participants showed high enthusiasm through active engagement during the training and expressed interest in further developing candle products as a potential source of income. This program also inspired participants to implement circular economy principles within their households. Thus, the training contributed not only to environmental pollution reduction but also encouraged community participation in creating sustainable solutions through creative and entrepreneurial approaches
PEMBERDAYAAN IBU PKK DALAM PEMBUATAN SABUN MINYAK ZAITUN DI KELURAHAN JAGAKARSA Nopiyanti, Anita; Pusporini, Pusporini; Husniati, Renny; siswantini, Tri
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 4, No 5 (2024): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v4i5.779

Abstract

PKK is Family Welfare Empowerment. It is a widely recognised term that is usually associated with an association of mothers who have positive activities. PKK is a community organisation to empower women and participate in the welfare development of Indonesia. PKK groups are groups under the village PKK Team that can be formed based on territoriality or activities. The Family Empowerment and Welfare Movement Team (TP PKK) is a partner of the government and community organisations, where the PKK functions as a facilitator, planner, implementer, controller, and activator at each level for the implementation of the PKK program. Family Welfare Empowerment (PKK) as an agent of the community development movement has PKK Principal Programmes. One of the main programmes, the development of cooperative life is a concern. To overcome this, Pengabdi as a team of lecturers and students from the Faculty of Economics and Business UPN Veteran Jakarta, identified opportunities to empower PKK mothers through the development of soap products that are not only environmentally friendly but also provide health and beauty benefits.ABSTRAKPKK adalah Pemberdayaan Kesejahteraan Keluarga. Istilah ini telah dikenal luas yang biasanya diasosiasikan sebagai perkumpulan ibu-ibu yang memiliki kegiatan positif. PKK adalah organisasi kemasyarakatan untuk memberdayakan perempuan dan berpartisipasi dalam pembangunan kesejahteraan Indonesia. Kelompok PKK adalah kelompok-kelompok yang berada di bawah Tim Penggerak PKK desa/kelurahan yang dapat dibentuk berdasarkan kewilayahan atau kegiatan. Tim Penggerak Pemberdayaan dan Kesejahteraan Keluarga (TP PKK) adalah mitra kerja pemerintah dan organisasi kemasyarakatan, dimana fungsi PKK sebagai fasilitator, perencana, pelaksana, pengendali, dan penggerak di masing-masing jenjang untuk terlaksananya program PKK. Pemberdayaan Kesejahteraan Keluarga (PKK) sebagai agen gerakan pembangunan masyarakat mempunyai Program-Program Pokok PKK. Salah satu program pokok, Pengembangan kehidupan berkoperasi menjadi perhatian. Untuk mengatasi hal ini, Pengabdi selaku tim dosen dan mahasiswa dari Fakultas Ekonomi dan Bisnis UPN Veteran Jakarta, mengidentifikasi peluang pemberdayaan ibu-ibu pkk melalui pengembangan produk sabun yang tidak hanya ramah lingkungan tetapi juga memberikan manfaat kesehatan dan kecantikan.
Co-Authors Abiyu Jabbar Rulianto Alfida Aziz Andi Manggala Putra Andi Manggala Putra, Andi Manggala Anggi Angga Resti Ayunita Ajengtiyas Saputri Mashuri Bernadin Dwi M Danang Mintoyuwono Danang Mintoyuwono Fatimah, Nabiyatun Nur Fatimah, Nabiyatun Nur Fitri Sulmi Ginting, Rudi Haikal Rafif Ilhamsyah Hamrul Hanan Octiana Heddy Arif Rachman Ihramsjah Muhamad Sadikin Ilhamsyah, Haikal Rafif Matondang, Nurhafifah Mintoyuwono, Danang Mintoyuwono, Danang Nabila, Chelsea Nabiyatun Nur Fatimah Nabiyatun Nur Fatimah Nugrahaeni, Suci Nugrahaeni, Suci Octiana, Hanan Pusporini, Pusporini Rachman, Heddy Arif Rachman, Heddy Arif Renny Husniati Rofiq, Akmal Samin samin Samin Samin Sari, Medina Anggita subur subur Suci Nugrahaeni Sufyati HS Suko Wiryanto, Fadhli Tati Handayani Tati Handayani Tri Siswantini Valerie, Chiquita Yetty, Fitri YUDI NUR SUPRIADI Zhafran, Irfan