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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 Jurnal Akademi Akuntansi (JAA) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Fokus Manajemen Bisnis 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 E-Amal: Jurnal Pengabdian Kepada Masyarakat JURALINUS Jurnal Manajemen Maranatha Aktsar: Jurnal Akuntansi Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review International Journal of Economic Integration and Regional Competitiveness
Nur Ravita Hanun
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
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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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
Pendampingan Legalitas Usaha Asosiasi Pengusaha Nasyiatul Aisyiyah Wilayah Sidoarjo budiandari, rahmah utami; Azara, Rima; Hanun, Nur Ravita; Wahyuni, Atik; Indahsari, Fitriyah Nur
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4241

Abstract

Pangan merupakan kebutuhan primer, yang harus aman, sehat, bermutu, layak dan terjangkau. Pangan halal saat ini menjadi halal mandatory yang harus diterapkan. sertifikasi halal menjadi salah satu kewajiban bagi pengusaha makanan minuman. syarat mendapatkan sertifikasi halal adalah memiliki legalitas usaha. pendampingan ini ditujukan kepada asosisasi pengusaha Nasyiatul (APUNA), baru 10 % pengusaha yang memliki legalitas sehingga perlu dilakukan pendampingan legalitas usaha dan penerapan GMP. Adapun hasil dari pengabdian ini adalah peningkatan kemampuan mitra tentang keamanan pangan. Keberlanjutan kegiatan ini monitoring penerapan produksi yang sesuai dengan standar Good Manufacturing Practice / GMP sehingga makanan yang dikomersialkan aman dan halal.
Enhancing Fraud Detection and Prevention through Effective Control Environment: A Phenomenological Study: Meningkatkan Deteksi dan Pencegahan Kecurangan melalui Lingkungan Pengendalian yang Efektif: Sebuah Studi Fenomenologi Hanif, Aisha; Oktaviarini, Dina Dwi; Hanun, Nur Ravita; Ade Prasetya, Atina Nabila; Nadhifah, Binti
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.951

Abstract

This research delves into the pivotal role of the control environment as the bedrock of internal control, shaping the organization's culture and structure. By encompassing integrity, ethical values, organizational structure, human resource policies, and management practices, the control environment significantly influences fraud occurrences. This study aims to explore how the control environment contributes to fraud detection and prevention. Employing a qualitative phenomenological approach, the research probes into human perceptions and experiences, shedding light on the intricate interplay between control environment elements and fraud mitigation efforts. The findings provide valuable insights into the practical implications of cultivating a robust control environment to curb fraudulent activities, thereby fostering a more secure and ethically sound organizational ecosystem Highlight: Foundational Importance: This study examines the central role of the control environment in shaping organizational culture and structure, thereby significantly influencing fraud occurrences. Holistic Impact: Encompassing integrity, ethical values, structure, policies, and practices, the control environment's interplay is explored to understand its contribution to fraud detection and prevention. Phenomenological Exploration: Employing a qualitative phenomenological approach, the research delves into human perceptions, shedding light on the intricate relationship between control environment elements and efforts to mitigate fraud. The findings offer practical insights for cultivating a robust control environment that fosters a secure and ethically sound organizational ecosystem. Keyword: Control Environment, Internal Control, Fraud Detection, Prevention, Qualitative Phenomenology
Pendampingan Digitalisasi Usaha pada Wirausaha Nasyiatul Aisyiyah Sidoarjo guna Mendukung Tercapainya SDG’s Hanun, Nur Ravita; Rachmadany, Andry; Nuriza, Vivin; Fransisko, Eka Duwi; Maulidiyah, Innaki
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 2 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i2.22940

Abstract

Kader wirausaha Nasyiatul Aisyiyah Sidoarjo menghadapi sejumlah tantangan utama dalam pengembangan usaha yang mereka jalankan. Beberapa permasalahan yang diidentifikasi antara lain adalah keterbatasan akses pasar terhadap pasar yang lebih luas, inefisiensi dalam manajemen operasional usaha sehari-hari, serta kurangnya pemahaman mengenai strategi branding dan pemasaran digital yang efektif. Kegiatan pengabdian kepada masyarakat ini dirancang untuk memberdayakan para kader wirausaha Nasyiatul Aisyiyah Sidoarjo melalui pendekatan digitalisasi usaha, yang juga mendukung implementasi program Merdeka Belajar Kampus Merdeka (MBKM). Metode pendekatan yang digunakan yaitu 1) pelatihan branding produk; 2) Pelatihan dan pendampingan digital marketing; 3) meningkatkan pemahaman pengelolaan keuangan melalui sistem informasi. Hasil kegiatan menunjukkan peningkatan kapasitas kader dalam memanfaatkan platform digital, teknik penulisan konten yang menarik, optimasi media sosial, serta strategi meningkatkan engagement dan menciptakan konten viral. Selain itu, peserta juga dilatih menggunakan sistem informasi keuangan, seperti Laci POS dan Akuntansi UKM, guna menciptakan pengelolaan keuangan usaha yang lebih efisien dan akuntabel. Melalui kegiatan ini, kader diharapkan dapat mengelola usaha secara lebih profesional, adaptif, dan berdaya saing tinggi di era digital.
Persepsi Stakeholders dalam Kesiapan dan Pelaksanaan Pelaporan Keuangan desa Berbasis Undang-Undang No.6 Tahun 2014 Ravita Hanun, Nur
Akuntansi: Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6 Nomor 1 April 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i01.240

Abstract

This research is to find out, describe and analyze stakeholder perceptions in the preparation and implementation of village financial reporting. This research is a qualitative research. The case study method approach was chosen to analyze social phenomena that exist in village financial reporting seen from stakeholder perceptions. Research informants consisted of key stakeholders, supporting stakeholders and key stakeholders. Data analysis uses triangulation techniques to reduce data, present data and draw conclusions. The results of this study indicate that the readiness and implementation in the preparation of village financial reporting affects the timing of the delivery of village financial statements. Stakeholders' perceptions state that village government is not ready to implement village financial reporting based on Law No. 6 of 2014 concerning Villages.
Survival Strategies of Muhammadiyah Schools During The Covid-19 Pandemic Yani, Muhammad; Junjunan, Mochammad Ilyas; Hanun, Nur Ravita
Jurnal Aplikasi Bisnis dan Manajemen Vol. 9 No. 1 (2023): JABM, Vol. 9 No. 1, Januari 2023
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.9.1.50

Abstract

The COVID-19 pandemic requires the government to issue various strategic policies that impact all sectors, especially the education sector. This research attempts to determine the strategy of private schools in Indonesia, especially in school sustainability during the COVID-19 pandemic. The interpretive paradigm with a descriptive qualitative approach was used as a study method. The location of this research was Muhammadiyah schools in Sidoarjo Regency at the junior high school level, as many as 10 schools. Data analysis was carried out using data reduction, presentation, and conclusion-drawing procedures. The results of this study indicate that Muhammadiyah junior high schools in Sidoarjo Regency use online learning as a survival strategy by utilizing the various facilities they have. In addition, several creative and innovative new programs are implemented comprehensively to support the financial limitations of schools and students. Other results also show that each location's Muhammadiyah Branch Leaders (PCM) actively support all school needs from resources, finances, and health facilities. Keywords: survival strategy, covid-19 pandemic, muhammadiyah junior high schools
Dividend Policy's Role in Company Value: IDX Pharmaceutical Manufacturing (2013-2021): Peran Kebijakan Dividen dalam Nilai Perusahaan: Studi pada Perusahaan Manufaktur Subsektor Farmasi yang Terdaftar di BEI (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.
Optimizing Internal Audit Roles for Fraud Prevention in Higher Education: Optimalisasi Peran Audit Internal dalam Pencegahan Penipuan di Perguruan Tinggi Anggraini, Amelia Putri; Hanun, Nur Ravita
Indonesian Journal of Education Methods Development Vol. 20 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v20i2.990

Abstract

Background: Fraud in higher education remains a persistent challenge due to complex organizational structures and weak oversight mechanisms. Specific Background: Previous studies mostly examined technical aspects of internal audit without exploring its practical effectiveness across diverse campus contexts. Gap: Limited qualitative investigations addressing how internal audit functions operate in different institutional settings. Aim: This study explores the effectiveness of internal audit roles in preventing fraud in three higher education institutions. Methods: A qualitative approach was applied using semi-structured interviews, observations, and triangulation supported by secondary literature. Results: Internal audit performance in the three institutions remains suboptimal due to limited management support, inconsistent follow-up of audit recommendations, and oversight structures that emphasize administrative review rather than investigative depth. Novelty: This study provides a multi-institutional qualitative perspective showing how variations in audit structures produce different levels of fraud-prevention readiness. Implications: The findings highlight the need for strengthened governance systems, clearer authority for internal audit units, and systematic follow-up mechanisms to enhance institutional integrity. Highlights:• Internal audit effectiveness varies across institutions• Fraud prevention requires managerial commitment• Oversight structures shape audit performance Keyword: Internal Audit, Fraud Prevention, Higher Education, Internal Control, Qualitative Study
Co-Authors Ade Irma Suryani Lating Ade Prasetya, Atina Nabila Aisha Hanif Ajeng Tita Nawangsari Amelia Fitri Agustin Amrulloh, Muhlasin Andry Rachmadany Anggraini, Amelia Putri Apriliana Sari, Indah Arief Senja Fitrani, Arief Senja Aripratiwi, Ratna Anggraini Astriani, Cindy Atik Wahyuni Atikha Sidhi Cahyana Atina Nabila Aulia Yunika Pradina Binti Nadhifa Clarisa Ika Candrawati Denisa Iselina Suwandono Detak Prapanca Dewi Novita Sari Diah Ayu Rintan Sulistiorini Dina Dwi Oktaviarini Dina Dwi Oktaviarini Duwi Rahayu Dwi Yandari, Aprilya Eka Sabela Erika Puspita Sari Eva Hidayatul Khusnah Faulorozi Sumartono Fitriyah Nur Indahsari Fransisko, Eka Duwi Hadiah Fitiyah Hadiah Fitriah Hadiah Fitriyah Hana Catur Wahyuni Handayani, Henna Hardika Dwi Hermawan Hartinah , Siti Heri Widodo Hidayat, Anastasya Putri Imashev Aibek Baduanovich Indah Apriliana Sari Wulandari Indahsari, Fitriyah Nur Inggit Mardiyah Inggit Marodiyah Jannah, Binti Shofiatul Junjunan, M Ilyas Khafidin Khafidin Lukman Hudi M Ilyas Junjunan Maudy Nur Arifianti Maulidiyah, Indri Maulidiyah, Innaki Maulidiyah, Innaki Ramadhani Mochammad Ilyas Junjunan Muhammad Yani Muhammad Yani Muhammad Yani, Muhammad Nabila Ramadhanty A Nadhifah, Binti Nihlatul Qudus Sukma Nirwana Ningrum, Surya Noor Reta Dwi Sari Nuriza, Vivin Nuriza, Vivin Ramadhani Nuryulia Praswati, Aflit Oktaviarini, Dina Dwi Pandansari, Ayu Putri Ayunda Anggraeni Rachmadhany, Andry Rahmad Ramdani Rahmah Utami Budiandari Retno Wulandari Rima Azara Rina Setya Ningrum Rita Ambarwati Rizki Eka Febriansah Rosfian, Ilma Zulfiana Rosmawati Andriani Utami 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 Siti Aisyah Sriwahyuni, Diana Surya Ningrum Surya Ningrum Syarifa Ramadhani Nurbaya Virgianti, Leli Eka Wulandari, Hanifa Putri Wulandari, Indah Apriliana Sari