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All Journal Jurnal Teknik Industri Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment E-Dimas: Jurnal Pengabdian kepada Masyarakat AKUNTANSI DEWANTARA JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks TIJAB (The International Journal of Applied Business) International Journal of Social Science and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Ekonomi Global Masa Kini eBA Journal: Journal Economic, Bussines and Accounting BALANCE Jurnal Akuntansi dan Bisnis Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) JAZ: Jurnal Akuntansi Unihaz Cendekia : Jurnal Pengabdian Masyarakat Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Community Empowerment Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Abdimas Bina Bangsa Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Indonesian Community Journal Procedia of Social Sciences and Humanities Journal of Governance, Taxation, and Auditing Warta LPM JURALINUS
Nur Ravita Hanun
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Business Development Training And Assistance For SMEs: Pelatihan dan Pendampingan Pengembangan Usaha Pada UKM Fitriyah, Hadiah; Setiyono, Wisnu Panggah; Hanun, Nur Ravita
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.305

Abstract

UKM "Blimbing Wangi" continues to innovate by developing a new business, namely Kedai WMP. The WMP shop provides a variety of culinary specialties from the Watesari village with star fruit as a culinary icon, the marketing of this business is still limited to meeting the needs of local residents and local tourists and this business is still managed with simple business management governance, even though it can be developed in a professional manner for development and performance. business can be sustainable. Seeing conditions like this, it needs to be developed through training and business development assistance. The training and business assistance implemented are business management and simple bookkeeping training to improve business performance
Management of Muhammadiyah Middle Schools in Sidoarjo during The Covid-19 Pandemic Yani, Muhammad; Hanun, Nur Ravita; Setiyono, Wisnu Panggah
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 7 No. 2 (2021): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.67 KB) | DOI: 10.21070/jbmp.v7i2.1534

Abstract

The assessment method used in this research is a qualitative approach. Data collection techniques used in this study were observation, interviews and FGD with ten informants, namely the Head of Muhammadiyah Middle School in Sidoarjo. The data analysis technique uses three steps in collecting research results, namely data reduction (data reduction), data presentation (data display), and drawing and testing conclusions or verification. The results of this study are as follows: The school anticipates students who do not have Learning From Home (BDR) support facilities, limited internet access and financial constraints by setting up tabs provided at school, these tabs can be used by students to do assignments. The strategies applied are very diverse, including: Allocating teacher supervision funds for other needs, providing motivation and stimulus so that teachers can deliver learning optimally, collaborating with filmmakers to make learning videos, holding MSG (Morning Spiritual Gathering) activities or referred to as Ngaji, Briefing, and Berinfaq, while also seeking donations for students to pay tuition fees. Implementation of short-term and long-term plans: looking for a learning format that can be maximized, trying to foster parental trust in the school, trying to build communication with students and parents through activities that support education, collaborating with parents so as to foster an understanding that shared responsibility, focus on learning that is important for students' self-development, and improve the technological capabilities of students and teachers to be able to innovate in each other's learning.
Dividend Policy's Role in Company Value: IDX Pharmaceutical Manufacturing (2013-2021) Sari, Roro Yona Novita; Hanun, Nur Ravita
Indonesian Journal of Public Policy Review Vol 25 No 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1370

Abstract

This study investigates the interplay between dividend policy, profitability, firm size, and firm value in the context of pharmaceutical manufacturing firms listed on the Indonesia Stock Exchange. Employing a purposive sampling technique, 54 companies were selected, and Smart Partial Least Square 3.0 program was utilized for statistical analysis. The findings reveal that while profitability exerts no significant influence on firm value, firm size positively impacts it. However, dividend policy does not moderate the relationship between profitability, firm size, and firm value. These results prompt further exploration into the nuanced dynamics of dividend policy and its implications for firm valuation strategies. Highlights : Profitability does not significantly affect firm value. Firm size positively influences firm value. Dividend policy does not moderate the relationship between profitability, firm size, and firm value. Keywords: Dividend policy, Profitability, Firm size, Firm value, Pharmaceutical manufacturing.
Posisi Strategis Internal Audit untuk Peningkatan Kinerja Perguruan Tinggi Hanun, Nur Ravita; Ningrum, Surya
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 2 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i2.117

Abstract

Transformasi sistem pendidikan tinggi yang terjadi sejak awal 1990-an, termasuk reformasi sektor publik yang dikenal sebagai New Public Management, telah meningkatkan pentingnya audit internal di perguruan tinggi. Muhammadiyah sebagai lembaga pendidikan terbesar di Indonesia membentuk konsorsium audit internal untuk meningkatkan pengendalian internal. Penelitian ini bertujuan mengeksplorasi implementasi dan fungsi audit internal di Perguruan Tinggi Muhammadiyah. Penelitian menggunakan pendekatan kualitatif studi kasus pada 3 Perguruan Tinggi Muhammadiyah. Pengumpulan data dilakukan melalui wawancara, Focus Group Discussion (FGD) dan dokumentasi kebijakan audit internal. Analisis data menggunakan model Miles dan Huberman dengan bantuan aplikasi NVIVO 12 plus untuk meningkatkan validitas dan reliabilitas penelitian. Implementasi audit internal di PTM sangat beragam sesuai tingkat kematangannya. Beberapa PTM masih fokus pada audit kepatuhan, sementara yang lain telah melaksanakan aktivitas audit yang lebih komprehensif meliputi perencanaan, realisasi, evaluasi dan pendampingan. Fungsi audit internal tidak hanya sebagai pengawas tetapi juga konsultan dan katalisator perubahan. Penelitian menemukan bahwa dukungan pimpinan universitas, kepatuhan terhadap regulasi, dan upaya mengurangi tindakan "kreatif" menjadi faktor pendorong implementasi audit internal. Sementara database yang tidak akurat dan keterbatasan SDM menjadi faktor penghambat. Implikasinya diperlukan standarisasi audit internal PTM. Penelitian ini penting untuk memahami peran strategis audit internal di PTM. Audit internal tidak hanya untuk memenuhi kewajiban regulasi tetapi juga mengoptimalkan fungsi pengawasan dan konsultasi. Penelitian selanjutnya dapat memperluas cakupan dengan menggunakan objek penelitian lain dan menambah data yang dieksplorasi. The transformation of higher education systems since the early 1990s, including public sector reforms known as New Public Management, has increased the importance of internal audit in higher education. Muhammadiyah as Indonesia's largest educational institution established an internal audit consortium to enhance internal control. This study aims to explore the implementation and function of internal audit in Muhammadiyah Higher Education Institutions. The research uses a qualitative case study approach at 3 Muhammadiyah Higher Education Institutions. Data collection was carried out through interviews, Focus Group Discussions (FGD) and documentation of internal audit policies. Data analysis used the Miles and Huberman model with NVIVO 12 plus application to improve research validity and reliability.The implementation of internal audit in Muhammadiyah Higher Education varies according to their maturity level. Some institutions still focus on compliance audits, while others have carried out more comprehensive audit activities including planning, realization, evaluation and assistance. The internal audit function serves not only as a supervisor but also as a consultant and catalyst for change. The research found that university leadership support, regulatory compliance, and efforts to reduce "creative" actions are driving factors for internal audit implementation. Meanwhile, inaccurate databases and limited human resources are inhibiting factors. The implication is that standardization of internal audit in Muhammadiyah Higher Education is needed.This research is important for understanding the strategic role of internal audit in Muhammadiyah Higher Education. Internal audit is not only to fulfill regulatory obligations but also to optimize supervisory and consulting functions. Further research can expand the scope by using other research objects and adding more data to be explored.
Edukasi dan Sosialisasi keamanan pangan keluarga dan anak untuk Nasyiatul Aisyiyah Daerah Sidoarjo Budiandari, Rahmah Utami; Azara, Rima; Hanun, Nur Ravita; Sari, Erika Puspita; Sabela, Eka
SINAR SANG SURYA Vol 8, No 2 (2024): Agustus 2024
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v8i2.3528

Abstract

Pangan merupakan kebutuhan primer. Bahan pangan haruslah aman, sehat, bermutu, layak dikonsumsi dan terjangkau, menerapkan prinsip keamanan pangan. Nasyiatul Aisyiyah adalah ortonom muhammadiyah yang berperan penting dalam pemenuhan kebutuhan dan keamanan makanan keluarga dan anak. Edukasi dan sosialiasi dillakukan kepada kader Nasyiatul Aisiyah Daerah Sidoarjo khusunya yang tergabung dalam pengusaha Nasyiatul Aisyiyah. Edukasi ini menjadi salah satu penyelesaian mitra tentang keamanan pangan baik dalam pemenuhan kebutuhan keluarga dan anak serta pengetahuan dasar dalam menjalankan usaha makanan dan minuman. Asosiasi Pengusaha Nasyiatul Aisyiyah (APUNA) yang memiliki legalitas baru 10% sehingga perlu diadakan edukasi dan sosialisasi ini sebagai dasar dalam penerapan proses pengolahan maknan yang baik. Adapun hasil dari pengabdian ini adalah peningkatan kemampuan mitra tentang keamanan pangan, keberlanjutan kegiatan ini nantinya diharapkan hingga APUNA memiliki legalitas untuk usahanya.
The Role of Control Environment in Strengthening Internal Control and Preventing Fraud Hanif, Aisha; Dina Dwi Oktaviarini; Nur Ravita Hanun
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 1 (2025): Vol. 16 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i1.5239

Abstract

Financial information is very important for companies because it can be used for decision making and to attract investors. However, pressure to achieve financial targets, opportunities and rationalization from individuals often encourage individuals in companies to manipulate financial reports. The success of an internal control system in an organization is greatly influenced by the quality of a solid control environment, which does not only depend on the implementation of formal policies and procedures, but is also influenced by individual aspects and values ​​upheld in the organization. This study aims to explore the effectiveness of the internal control environment in detecting and preventing fraud in companies. This study is expected to provide significant contributions to the development of more effective internal control policies that can be widely implemented, as well as provide practical guidance for companies in building an environment that prevents fraud and strengthens corporate governance. This study uses a qualitative approach with data collection techniques through observation, documentation and interviews. The data analysis method used in this study is thematic analysis, which involves the stages of data reduction, data presentation, and drawing conclusions. The findings of this study illustrate that the effectiveness of internal control depends on a strong control environment, supported by policies, individual factors, and organizational values. The integration of spiritual values ​​strengthens integrity, transparency, and compliance. The integration of spiritual values ​​into the control environment contributes significantly to the effectiveness of an organization's internal control system. Keywords: control environment, internal control, fraud
Determining the Performance of Maqhasid of General Islamic Banks in Indonesia SETIYANINGSIH , Titik Agus; HARTINAH , Siti; HANUN, Nur Ravita
Journal of Governance, Taxation and Auditing Vol. 3 No. 3 (2025): Journal of Governance, Taxation and Auditing (January - March 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i1.1497

Abstract

This study aims to discuss the determinants of Maqashid Syariah performance using ROA, NPF, CAR, and ICG as independent variables. This study uses an associative quantitative approach. The data used are secondary data, namely, financial report data from Islamic Commercial Banks from 2019 to 2023. The population used in this study is BUS in Indonesia registered with the Financial Services Authority (OJK) during the 2019-2023 period. The sampling technique used was a purposive sampling method. The data obtained are annual reports of 7 Islamic commercial banks and 35 data for 5 consecutive years. The results of the study state that ROA has no significant effect on Maqashid Syariah performance, NPF has a significant negative effect on Maqashid Syariah performance, and CAR and ROA have a significant positive effect on Maqashid Syariah performance in Islamic commercial banks in Indonesia. Based on the research results, there are several implications, namely: (1) Islamic Commercial Banks must improve their financing schemes with profit-sharing patterns that are most in accordance with Sharia, do not use profit-sharing patterns that are similar to usury or other terms, and margin. This refers to the significant results of the performance of Islamic Commercial Banks in relation to upholding justice; (2) The performance of maqhasid sharia is influenced by ICG. Therefore, Islamic Commercial Banks need to improve Islamic governance as a form of capital and spiritual accountability to society and Allah SWT to develop business in an Islamic manner.
Assistance for MSMEs Samiler Crackers Wonosunyo with Innovations in Samiler Printing Tools S. Wulandari, Indah Apriliana; Ravita Hanun, Nur; Amrulloh, Muhlasin; Sartono; Nuryulia Praswati, Aflit; D. Hermawan, Hardika; Maulidiyah, Indri
Warta LPM WARTA LPM, Vol. 28, No. 2, July 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/warta.v28i2.5474

Abstract

Samiler Crackers is a snack which very popular as a souvenirs from Wonosunyo Village, Pasuruan. The sweet and spicy flavor of taste become a customer reasons to reorder in the large quantities especially during Eid al Fitri Holiday. Often, the enterprises gets orders up to 1 tons on these day. One of the enterprises problem is still use conventional production equipment and seldom unable to fulfill the quantities order in the short periods of time. So they must to buy the crackers on the others supplier. Printing is stage which consuming much time and requires expertise of operators. So, this assistance is provide an innovation about Samiler Printing equipment, so that production process can be faster with uniform results. The printing process carried out manually for ± 3 minutes previously, can be eliminated to be 30-45 seconds with uniform of thickness and width.
Tax Avoidance and Corporate Governance Determine Coal Mining Company Value: Penghindaran Pajak dan Tata Kelola Perusahaan Mempengaruhi Nilai Perusahaan Pertambangan Batubara Wulandari, Hanifa Putri; Hanun, Nur Ravita
Indonesian Journal of Innovation Studies Vol. 26 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i1.1777

Abstract

General Background Sustained corporate value maximization requires sophisticated control systems over financial and non-financial strategies in turbulent industries. Specific Background The Indonesian coal mining sector faces volatile commodity prices (2018–2022) which complicate investor perception of fundamental value drivers (Capital Structure, Profitability) and strategic policies (Tax Avoidance). Knowledge Gap Mixed empirical results exist regarding the simultaneous impact of these factors, especially concerning the role of Good Corporate Governance (GCG) in regulating manager opportunism and agency conflicts within this specific sector. Aims This study aimed to examine the direct relationship of Capital Structure, Profitability, and Tax Avoidance on Company Value, and the moderating function of GCG, using a sample of 75 observations from Indonesian coal mining companies (2018–2022). Results Tax Avoidance is found to be positively and significantly related to Company Value, while Capital Structure and Profitability show negative and insignificant effects. GCG successfully moderates the effect of Tax Avoidance but is unable to strengthen or weaken the influence of the other two factors. Novelty This study provides empirical evidence that GCG’s moderating capability is selective, focusing specifically on tax planning strategy as a driver of firm value in this sector. Implications Management should prioritize careful Tax Avoidance practices under stringent GCG oversight to optimize shareholder value. Highlights: Tax Avoidance demonstrates a positive and significant relationship with Company Value. Capital Structure and Profitability show negative and insignificant effects on Company Value. Good Corporate Governance selectively moderates only the effect of Tax Avoidance. Keywords: Capital Structure, Profitability, Tax Avoidance, Corporate Governance, Company Value
PENGARUH RASIO KEUANGAN DAN INSENTIF PAJAK TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2022 Virgianti, Leli Eka; Hanun, Nur Ravita
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.17090

Abstract

Coal companies are one of the industrial companies that have opportunities for local and national economic development, so many investors are interested in investing in these companies. This study aims to examine the effect of financial ratios and tax incentives on the financial performance of coal subsector mining companies listed on the Indonesia Stock Exchange for the period 2016-2022. This study uses purposive sampling method for sampling. The data obtained in this study were 6 coal companies used as research samples with the observation period during 2016-2022. The data source used in this study comes from the Indonesia Stock Exchange web. The data analysis technique in this study used multiple linear regression analysis with the help of SPPS 23. The results of this study are Liquidity Ratio, Leverage, Activity, and Tax Incentives simultaneously have a significant effect on financial performance, while partially Liquidity Ratio, Activity has a positive and significant effect on financial performance. Furthermore, the Leverage Ratio and Tax Incentives have a significant negative effect on financial performance. Keyword : Coal Company, Financial Ratios, Tax Incentives, Financial Perfomance
Co-Authors Ade Irma Suryani Lating Ade Prasetya, Atina Nabila Aisha Hanif Ajeng Tita Nawangsari Amrulloh, Muhlasin Anggraini, Amelia Putri Apriliana Sari, Indah Arief Senja Fitrani, Arief Senja Aripratiwi, Ratna Anggraini Astriani, Cindy Atik Wahyuni Atikha Sidhi Cahyana Atina Nabila Binti Nadhifa Candrawati, Clarisa Ika Clarisa Ika Candrawati D. Hermawan, Hardika Detak Prapanca Dewi Novita Sari Dina Dwi Oktaviarini Dina Dwi Oktaviarini Duwi Rahayu Dwi Yandari, Aprilya Eka Sabela Erika Puspita Sari Eva Hidayatul Khusnah Fransisko, Eka Duwi Hadiah Fitiyah Hadiah Fitriyah Handayani, Henna Hartinah , Siti Heri Widodo Hidayat, Anastasya Putri Indah Apriliana Sari W. Indahsari, Fitriyah Nur Jannah, Binti Shofiatul Junjunan, M Ilyas Junjunan, Mochammad Ilyas Lukman Hudi M Ilyas Junjunan Marodiyah, Inggit Maulidiyah, Indri Maulidiyah, Innaki Maulidiyah, Innaki Ramadhani Muhammad Yani Muhammad Yani Muhammad Yani, Muhammad Nadhifah, Binti Nihlatul Qudus Sukma Nirwana Ningrum, Surya Nuriza, Vivin Nuriza, Vivin Ramadhani Nuryulia Praswati, Aflit Oktaviarini, Dina Dwi Pandansari, Ayu Pradina, Aulia Yunika Rachmadany, Andry Rachmadhany, Andry Rahmah Utami Budiandari Retno Wulandari RIMA AZARA Rizki Eka Febriansah Rosfian, Ilma Zulfiana S. Wulandari, Indah Apriliana Sabela, Eka Sari, Erika Puspita Sari, Roro Yona Novita Sari, Sonia Puspita Sartono SETIYANINGSIH , Titik Agus Setiyono, Wisnu Panggah Sigit Hermawan Sriwahyuni, Diana Surya Ningrum Syarifa Ramadhani Nurbaya Virgianti, Leli Eka Wulandari, Hanifa Putri Wulandari, Indah Apriliana Sari