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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance Jurnal Ilmiah Akuntansi Kesatuan Jurnal Renaissance JURNAL ILMIAH GLOBAL EDUCATION Jurnal PKM Manajemen Bisnis Jurnal Abdi Masyarakat Multidisiplin TOFEDU: The Future of Education Journal
Nofryanti Nofryanti
Universitas Pamulang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, EARNING MANAGEMENT DAN KINERJA PERUSAHAAN Nofryanti Nofryanti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p1-12

Abstract

The company's activities which were initially only measured by prioritizing profits have now begun to shift to calculating social and environmental problems in their financial statements. The company is asked to be responsible for the environment and social through a non-financial report that is the report of Corporate social responsibility (CSR). The purpose of this study was to analyze the effect of CSR disclosure on company performance and management earnings on company performance. This research is quantitative with secondary data and uses eviews to test the influence between variables. The research sample is 34 companies listed on the Indonesia Stock Exchange that present financial reports and sustainability reports. The results showed that CSR disclosure had no effect on company performance and earnings management had a positive effect on company performance. It can be concluded that CSR disclosed by the company has not been able to improve company performance. CSR disclosure disclosed by the company will not always benefit the company, the high cost of CSR will have an impact on increasing company spending. Companies tend to use earning management patterns to improve their performance Keywords: CSR disclosure; Earning Management; Company Performance
PERGANTIAN MANAJEMEN MEMODERASI PENGARUH UKURAN KAP DAN AUDIT TENURE TERHADAP AUDITOR SWITCHING (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017) Siti Maemunah; Nofryanti Nofryanti
Jurnal Renaissance Jurnal Renaissance Volume 4 Nomor 01, Mei 2019
Publisher : Prima Center Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53878/jr.v4i01`.96

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran KAP dan audit tenure terhadap auditor switching dengan pergantian manajemen sebagai variabel moderating. Sampel penelitian diambil dengan menggunakan teknik purposive sampling. Sampel penelitian berjumlah 27 perusahaan dari 43 perusahaan keuangan sub sektor perbankan yang terdaftar di Bursa Efek Indonesia selama 5 tahun (periode 2013-2017), sehingga sampel penelitian yang dianalisis berjumlah 135 data. Teknik analisis data yang digunakan adalah regresi logistik dengan menggunakan program SPSS Statistics. Berdasarkan hasil penelitian menunjukkan bahwa ukuran KAP tidak berpengaruh terhadap auditor switching, sedangkan Audit tenure berpengaruh terhadap auditor switching. Pergantian manajemen tidak mampu memoderasi pengaruh ukuran KAP dan audit tenure terhadap auditor switching.Kata Kunci: Auditor Switching, Ukuran KAP, Audit Tenure, Pergantian Manajemen 
Analisis Rasio Keuangan BUMN dan Swasta Sektor Properti dan Real Estate Jaenudin Jaenudin; Ade Firmansyah; Zuhri Andriansyah; Nofryanti Nofryanti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1765

Abstract

Penelitian ini bertujuan untuk mendeskripsikan hasil analisis rasio keuangan yang dilakukan pada perusahaan sektor properti dan real estate BUMN PT Wijaya Karya (Persero) Tbk dan Swasta PT Bumi Serpong Damai Tbk periode 2019-2021. Penelitian ini menggunakan analisis rasio keuangan yang meliputi rasio likuiditas, rasio solvabilitas, rasio aktivitas serta rasio profitabilitas guna menilai kinerja keuangan. Jenis penelitian yang digunakan yaitu diskriptif. Perhitungan rasio keuangan yang dilakukan dalam penelitian ini dengan time series dan cross sectional approach. Data yang digunakan dalam penelitian adalah data sekunder. Hasil yang diperoleh pada penelitian ini berdasarkan nilai rata-rata rasio likuiditas PT Bumi Serpong Damai Tbk memiliki nilai rata-rata current ratio, quick ratio dan cash ratio tertinggi. Nilai rata-rata rasio solvabilitas kedua perusahaan menunjukkan jika PT Wijaya Karya (Persero) Tbk mempunyai nilai rata-rata debt to equity ratio, debt to asset ratio dan long term debt ratio tertinggi. Nilai rata-rata rasio aktivitas kedua perusahaan menunjukkan jika PT Wijaya Karya (Persero) Tbk mempunyai nilai rata-rata total asset turnover dan inventory turnover tertinggi sedangkan rata-rata fix asset turnover tertinggi dimiliki oleh PT Bumi Serpong Damai Tbk. Jika dilihat dari nilai rata-rata rasio profitabilitas dari kedua perusahaan, PT Bumi Serpong Damai Tbk. mempunyai rata -rata tertinggi. Hal ini menandakan kemampuan PT Bumi Serpong Damai Tbk. dalam mencari keuntungan atau laba dalam kurun waktu 3 tahun lebih efektif dibandingkan dengan PT Wijaya Karya (Persero) Tbk.
Pengaruh Kinerja Environmental, Social, Governance terhadap Kinerja Keuangan serta Implikasinya terhadap Nilai Perusahaan Rosita Wulandari; Nofryanti Nofryanti; Iin Rosini
Accounthink : Journal of Accounting and Finance Vol. 8 No. 02 (2023): Oktober 2023
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v8i02.9788

Abstract

Penelitian ini bertujuan menguji secara empirik pengaruh Environmental, Social dan Governance Terhadap Kinerja Keuangan yang diproksikan dengan Return On Assets (ROA) serta Implikasinya Pada Nilai Perusahaan. Penelitian ini dilakukan pada perusahaan yang terdaftar di Bursa Efek Indonesia yang mengungkapkan Kinerja ESG Score versi Bloomberg periode 2017-2022. Populasi pada penelitian ini sebanyak 102 Perusahaan dengan sampel 31 perusahaan yang memenuhi kriteria. Teknik analisis menggunakan analisis regresi data panel dengan software Eviews 9. Hasil penelitian menunjukkan bahwa Variabel Environmental berpengaruh positif signifikan terhadap ROA, tetapi tidak berpengaruh terhadap Nilai Perusahaan. Variabel Social dan Governance tidak berpengaruh signifikan terhadap ROA maupun nilai perusahaan. Variabel rasio return on asset (ROA) berpengaruh positif dan signifikan terhadap nilai perusahaan. Selanjutnya berdasarkan R square yang terbentuk, variabel independen mampu menjelaskan Return on Asset (ROA) sebesar 71,55% dan menjelaskan Nilai Perusahaan sebesar 77,46%.
PENGARUH COMPETITIVE ADVANTAGE DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA USAHA DAN IMPLIKASINYA PADA KEBERLANJUTAN USAHA Purwatiningsih Purwatiningsih; Nofryanti Nofryanti; Iin Rosini
Jurnal Ilmiah Global Education Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i4.1363

Abstract

This study aims to look at the effect of competitive advantage and environmental uncertainty on business performance and the implications for the sustainability of MSME businesses in Depok City. This type of research is associative quantitative (causality) and the population in this study are MSME business actors in Depok City. The sample of this research was determined by convenience sampling method so that the total sample is 100 samples. The data analysis technique used is Structural Equation Modeling (SEM) using the SmartPLS program data processing. The results showed that there was a significant influence of competitive advantage on business performance in Depok City. There is a significant influence of environmental uncertainty on business performance in Depok City. There is a significant influence of competitive advantage on the sustainability of MSME businesses in Depok City. There is a significant influence of environmental uncertainty on the sustainability of MSME businesses in Depok City. There is a significant influence of business performance on the sustainability of MSME businesses in Depok City. There is a significant influence of competitive advantage on the sustainability of MSME businesses through business performance in Depok City and there is a significant influence from the influence of environmental uncertainty on the sustainability of MSME businesses through business performance in Depok City.
Penerapan Platform Pemasaran Digital untuk Meningkatkan Omzet UMKM di Desa Waringin Jaya Bojonggede Kabupaten Bogor Dwi Uthari Nabilah; Selvi Trasviyati; Abdul Kadir; Nofryanti Nofryanti; Suripto Suripto
Jurnal PKM Manajemen Bisnis Vol. 6 No. 2 (2026): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v6i2.1937

Abstract

The rapid development of digital technology offers significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to expand market reach and enhance business competitiveness. Nevertheless, MSMEs in rural areas continue to encounter challenges in adopting digital marketing, including limited technological skills, restricted access to information, and low awareness of the importance of digital platforms. To address these issues, a Community Service Activity (PkM) was conducted in Waringin Jaya Village, Bojonggede District, Bogor Regency, from November 14 to 16, 2025. This activity involved 26 participants consisting of MSME actors, village officials, and community members. The program aimed to improve participants’ digital competencies by providing practical knowledge and skills in utilizing digital marketing platforms such as social media, online marketplaces, and websites to promote local products. The implementation method was based on a Participatory Action Approach, positioning MSME actors as active partners throughout the process. The activities included surveys, direct material delivery, simulations, and interactive discussions focusing on target market analysis, basic financial management, and digital product marketing strategies. The results showed an increase in participants’ understanding of digital marketing concepts, their ability to operate digital platforms, and their motivation to integrate technology into their business practices. This activity is expected to support MSME digital transformation, broaden market access, increase sales turnover, and contribute to improving rural economic welfare while reducing the digital divide.
PELATIHAN DIGITALISASI PEMBUATAN BUKU KAS PADA UMKM CIPUTAT Handoko Handoko; Muhammad Yahya; Zsa Zsa Juventina; Rofina Amelia Dhedho; Dina Martiyastuti; Nofryanti Nofryanti
 Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 03 (2025): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i2.2344

Abstract

Pengabdian ini berjudul Pelatihan Digitalisasi Pembuatan Buku Kas pada UMKM CIPUTAT. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah Memberikan pelatihan dan pengetahuan secara praktis ilmu ekonomi dalam pembuatan buku kas digital menggunakan aplikasi yang mudah digunakan yang dapat diterapkan langsung oleh UMKM Ciputat. Metode yang digunakan adalah metode survey dan penyampaian materi secara langsung serta simulasi dan diskusi mengenai pembuatan buku kas secara digital sebagai pengganti buku kas manual yang saat ini banyak digunakan oleh pelaku UMKM Ciputat. Kesimpulan dari pengabdian kepada masyakat ini adalah bahwa akan dilakukan pendampingan dalam pembuatan buku kas digital menggunakan aplikasi untuk mempermudah pemantauan arus kas UMKM Ciputat.
The Implementation of the Core Tax Administration System (CTAS) as an Effort to Increase Tax Revenue Ahmad Rofiudin; Fajar Ramadhan; Mariam Mariam; Siti Chizatun Fitriyah; Nofryanti Nofryanti
The Future of Education Journal Vol 4 No 8 (2025): Continued
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i8.1204

Abstract

This study aims to determine the implementation of the Coretax Administration System (CTAS) as an effort to increase tax revenue in Indonesian in 2025. The method used in this research uses a literature study method. In this research, the authors explored various literature such as research result, government reports, news articles and documentation related to the development and implementation of Coretax on state revenue. The results of this study show that the implementation of the Core Tax Administration System (CTAS) has proven to be a strategic and effective step in efforts to increase tax revenues in Indonesia. The research results show progress in overall tax revenue performance up to September 2025 when compared to the previous period in 2024.
Digitalization and AI as Drivers of Change in the Accounting Profession: Opportunities for Innovation and Ethical Issues Aprida Aprida; Deni Yuli Asmita; Weni Okta Lidia; Nofryanti Nofryanti
The Future of Education Journal Vol 4 No 9 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i9.1224

Abstract

The development of artificial intelligence (AI) technology has brought significant changes to the accounting field, particularly in improving the efficiency, accuracy, and innovation of financial services. The application of AI enables the automation of routine tasks, supports in-depth data analysis, and strengthens strategic decision-making processes. However, the integration of this technology also raises ethical challenges such as data privacy issues, algorithm transparency, and the risk of bias and job losses. This study uses a literature review approach to examine the impact of AI on the accounting profession, including the opportunities and challenges faced. The results indicate that the successful implementation of AI requires enhanced professional competency, the development of ethical and regulatory standards, and cross-stakeholder collaboration to ensure the responsible use of technology. With the right approach, AI can strengthen the position of accountants as strategic partners and drive sustainable growth in the business world.
The Implementation of the CoreTax System to Improve the Performance of Withholding Tax Certificate (Bupot) Preparation for Article 21 Income Tax: A Qualitative Approach Atha Farras; Kristina Ika Muliawati; Vinka Yuliana; Nofryanti Nofryanti
The Future of Education Journal Vol 4 No 9 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i9.1339

Abstract

The implementation of the Core Tax Administration System (CTAS), also known as CoreTax, represents a strategic initiative by the Directorate General of Taxes to carry out the digital transformation of tax administration in order to improve the national tax ratio. This study aims to analyze the benefits, advantages, and challenges in the implementation of the CoreTax system, particularly with regard to the operational effectiveness of issuing Withholding Tax Certificates (Bukti Potong/Bupot) for Article 21 Income Tax. The research employed a descriptive qualitative method with a case study approach conducted at a Tax Consulting Office in South Tangerang, where data were collected through direct observation and structured interviews with five tax consultant staff members. The findings indicate that CoreTax significantly enhances performance by strengthening Perceived Ease of Use (PEOU) after the initial adaptation phase, supported by automated data input features such as XML import and pre-populated data that effectively mitigate the risk of human error. The integration of multiple modules within a single platform also provides a digital audit trail that supports transparency and reporting time efficiency. However, field findings reveal that the efficiency benefits of CoreTax remain conditional due to infrastructure constraints, particularly server instability (downtime and query timeouts) during peak reporting periods. Therefore, strengthening technological infrastructure, optimizing cloud scaling, and providing offline draft features are necessary to maintain platform reliability and to support sustainable taxpayer compliance.
Co-Authors Abdul Kadir Ade Firmansyah Ahmad Rofiudin Aprida Aprida Astri Arnesia Atha Farras Deni Yuli Asmita Dina Martiyastuti Dwi Uthari Nabilah Eky Septiawan Fajar Ramadhan Handoko Handoko Iin Rosini Istiqomah Nur Hasanah Jaenudin Jaenudin Kristina Ika Muliawati Mariam Mariam Muhamad Aghil Hanafi Muhammad Yahya Muzakir Muzakir Purwatiningsih Purwatiningsih Rofina Amelia Dhedho Rosita Wulandari Sahrudin Sahrudin Sasi Ngatiningrum Selvi Trasviyati Siti Chizatun Fitriyah Siti Maemunah Suripto Suripto Vinka Yuliana Weni Okta Lidia Zsa Zsa Juventina Zuhri Andriansyah