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All Journal Akuisisi : Jurnal Akuntansi Jurnal Ilmiah Ekonomi dan Bisnis Dharma Bakti JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Aplikasi Akuntansi JURNAL AKUNTANSI Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Riset Terapan Akuntansi Performance : Jurnal Bisnis dan Akuntansi Jurnal Berdaya Mandiri Jurnal Akuntansi dan Keuangan AKMENIKA Jurnal Abdi Masyarakat Indonesia Telaah Bisnis Rahmatan Lil’alamin Journal of Community Services (RLA) JURNAL ABDIMAS PLJ Jurnal Fairness Journal of Accounting and Financial Issue Jurnal Ekonomi dan Bisnis Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Akuntansi Journal of Business and Information System ABDIMAS NUSANTARA
Lulu Amalia Nusron
Universitas PGRI Yogyakarta
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REAKSI PASAR SAHAM TERHADAP PENGUMUMAN PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT (PPKM) DARURAT DI WILAYAH JAWA BALI PADA INDUSTRI MAKANAN DAN MINUMAN zidni husnia fachrunnisa; Lulu Amalia Nusron; baniady gennody pronosokodewo
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4133

Abstract

Penelitian ini bertujuan untuk mengetahui reaksi pasar saham terhadap pengumuman PPKM Darurat Covid-19 di wilayah Jawa Bali pada industri makanan dan minuman. Reaksi pasar diketahui dengan menguji apakah harga saham dan volume perdagangan saham sebelum dan sesudah adanya pengumuman PPKM Darurat Covid-19 di wilayah Jawa Bali terdapat perbedaan secara signifikan. Penelitian ini menggunakan data yang dipublikasikan BEI melalui website www.idx.co.id selama periode pengamatan. Periode pengamatan yakni H-7 sebelum event hingga H+7 setelah event. Setelah itu, dilakukan analisa data menggunakan uji beda Wilcoxon. Hasil penelitian menunjukkan bahwa terdapat perbedaan volume perdagangan saham sebelum dan sesudah adanya pengumuman PPKM Darurat Covid-19 di Jawa Bali. Sedangkan, harga saham sebelum dan sesudah adanya pengumuman PPKM Darurat Covid-19 di Jawa Bali terbukti tidak terdapat perbedaan signifikan. Hasil penelitian ini memberikan implikasi bahwa adanya peraturan pembatasan sosial yang diakibatkan pandemi Covid-19 memberikan dampak terhadap aktivitas perdagangan saham khususnya pada sub sector makanan dan minuman
Pengaruh Pembelajaran Di Perguruan Tinggi Dan Pendidikan Keuangan Di Keluarga Terhadap Literasi Keuangan Lulu Amalia Nusron; Ervina Wahyu Krismiatun; Rani Eka Diansari
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 18 No. 1 (2021): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v18i1.1464

Abstract

This study aims to determine whether there is an effect of learning in higher education and finan-cial education in the family on financial literacy in accounting students of the Faculty of Business, PGRI University Yogyakarta. This research is quantitative and uses primary data, namely ques-tionnaires. This study determined all active stu-dents majoring in Accounting, Faculty of Busi-ness, the University of PGRI Yogyakarta as a population. The sample used as many as 90 re-spondents who fit the criteria that have taken financial management courses. The method used in this study was to distribute questionnaires to respondents using google form and using the SPSS version 25 application to test hypotheses with descriptive statistics, validity tests, reliabil-ity tests, normality tests, and multiple linear re-gression analysis. This study resulted in two var-iables, learning in higher education and financial education in the family, which positively influenced financial literacy in accounting stu-dents at the Yogyakarta Business Faculty. This study's result has implications for lecturers in universities, especially PGRI Yogyakarta Univer-sity, to uphold student's formal financial learn-ing. Also, the results of this study impact the par-ents of students as financial education advisers at home to always maintain what has been taught. For Accounting students, the Business Faculty itself is always able to apply the knowledge of both. 
Determinan Akuntabilitas Pengelolaan Dana Desa Anandita Zulia Putri; Helda Endardika; Ningrum Pramudiati; Lulu Amalia nusron
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.3825

Abstract

This research is useful in assessing the influence of human resource competence, community participation, government internal control system, and accessibility of financial reports have an impact on village fund management accountability. The research uses quantitive data. The population in this research is 7 sub-districts in the Kulon Progo regency with 50 villages. The sample of this research is 168 respondents using the purposive sampling technique. The analytical method used is multiple linear regression with SPSS version 26. This research reveals that human resource competence, community participation, government internal control system, and accessibility of financial reports positively impact village fund management accountability
APAKAH GCG MEMODERASI PENGARUH EARNING DAN CAPITAL TERHADAP KINERJA KEUANGAN BANK UMUM? Baniady Gennody Pronosokodewo; Vidya Vitta Adhivinna; Lulu Amalia Nusron
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.188

Abstract

Kegiatan operasi/bisnis pada bank umum berfokus pada pengoptimalan pendapatan (earnings) dan pengelolaan penggunaan modal (capital). Oleh karena itu, penerapan GCG pada bank umum menitikberatkan pada pengoptimalan pendapatan (earnings) dan pengelolaan penggunaan modal (capital). Penelitian ini menggunakan metode purposive sampling yang menghasilkan sampel sesuai dengan kriteria yaitu sebesar 18 perusahaan perbankan. Penelitian ini menggunakan metode SEM-PLS dengan alat statistik WarpPLS yang menguji hipotesis menggunakan path analysis. Hasil uji hipotesis menunjukkan bahwa earnings berpengaruh positif terhadap kinerja keuangan didukung, capital berpengaruh positif terhadap kinerja keuangan tidak didukung, GCG memoderasi pengaruh earnings terhadap kinerja keuangan tidak didukung, dan GCG memoderasi pengaruh capital terhadap kinerja keuangan didukung.
Determinan Keberlanjutan UMKM Melalui Digitalisasi Marketing, Literasi Keuangan, Inklusi Keuangan, dan Dukungan Pemerintah Anandita Zulia Putri; Rafika Nur Astuti; Lulu Amalia Nusron
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 20 No. 2 (2023): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v20i2.5172

Abstract

The research aims to examine the effect of digital marketing, financial literacy, financial inclusion, and government support on the sustainability of MSMEs. This study method is quantitative using primary data. Purposive sampling is the sampling technique of choice. The number of samples obtained was 157 MSMEs in the Special Region of Yogyakarta. Analysis of the resulting data using multiple linear regression using the SPSS program. The study results show that digital marketing, financial literacy, financial inclusion, and government support positively affect the sustainability of MSMEs.
FAKTOR YANG MEMPENGARUHI PEMAHAMAN LAPORAN KEUANGAN DESA DI KECAMATAN AJIBARANG Lulu Amalia Nusron; Tika Andrini
Journal of Accounting and Financial Issue (JAFIS) Vol 2 No 2 (2021): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v2i2.1662

Abstract

Tujuan dari riset kali ini adalah untuk melihat adakah pengaruh beberapa variabel yang digunakan seperti tingkat pendidikan, kualitas pelatihan, dan pengalaman kerja aparatur desa terhadap pemahaman laporan keuangan desa yang ada di kecamatan Ajibarang. Riset ini menggunakan metode purposive sampling dalam pengambilan sampel dan akhirnya mendapatkan data dari 42 responden. Data yang digunakan adalah data primer dengan menyebar kuesioner kepada responden tersebut. Setelah mendapatkan semua data untuk kemudian dilakukan uji validitas, reliabilitas, dan uji pengaruh menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pengalaman kerja aparatur desa pada kecamatan Ajibarang berpengaruh positif terhadap pemahaman laporan keuangan desa, sedangkan tingkat pendidikan dan kualitas pelatihan tidak berpengaruh terhadap pemahaman laporan keuangan desa di kecamatan Ajibarang. Hasil penelitian ini diharapkan dapat memberikan dampak bagi aparatur desa terutama di desa-desa Kecamatan Ajibarang, agar lebih meningkatkan kinerjanya serta memperhatikan faktor-faktor yang mempengaruhi pemahaman laporan keuangan desa. Selain itu, hasil penelitian ini dapat dijadikan bahan evaluasi kepada aparatur desa tentang pentingnya pemahaman dalam mengelola keuangan desa.
PENGARUH PENGETAHUAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN PROGRAM SAMSAT CORNER TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Lulu Amalia Nusron; Vidya Vitta Adhivinna; Vitya Risti Andari
JURNAL FAIRNESS Vol. 13 No. 3 (2023): Vol. 13 No. 3 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i3.31890

Abstract

The aim of this research is to test whether tax compliance is influenced by knowledge, awareness and the Samsat corner program at SAMSAT Sewon Bantul. The population of this research is the taxpayer at SAMSAT Corner Sewon Bantul Yogyakarta with 100 people as the sample and accidental sampling is the technique of taking it. This research is quantitative with a list of questions as a means of collecting data and analyzed by multiple regression. The research results obtained were that tax payment compliance was positively influenced by knowledge, awareness and the SAMSAT Corner program.
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK BUMN DAN BANK SWASTA DENGAN METODE RGEC Lulu Amalia Nusron
JURNAL FAIRNESS Vol. 13 No. 2 (2023): Vol. 13 No. 2 (2023)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v13i2.31891

Abstract

The research aims to determine the assessment of the soundness level of state-owned banks and private banks book IV using the RGEC method during 2015-2019. The population of this research is all banks registered with the Financial Services Authority. This research is descriptive with a quantitative approach. The sample performance in this research used purposive sampling technique with certain criteria. The criteria are 1) The sample conventional commercial banks & state-owned enterprises are those included in book IV in 2015 - 2019. 2) National private banks & state-owned enterprises with core capital of more than 30 trillion & included in book IV during 2015-2019. 3) State-owned banks and conventional banks with a ratio of large and small core capital that are proportional to the value of the analysis method used is the different test with the independent sample test. The results of this research on the health assessment of the bank show that the NPL, LDR and ROA ratios are significant differences between private banks IV and state-owned banks, while for GCG, CAR and NIM there is no significant difference between the soundness level of state- owned banks and private banks BUKU IV.
Pendampingan Peran Digital Marketing dan Pemasaran dalam Upaya Keberlangsungan Hidup pada UMKM yang tergabung dalam SiBakul Zulia Putri, Anandita; Nusron, Lulu Amalia; Fachrunnisa, Zidni Husnia; Pramudiati, Ningrum; Adyaksana, Rahandhika Ivan
DHARMA BAKTI Dharma Bakti-Vol 5 No 2-Oktober 2022
Publisher : LPPM IST AKPRIND Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34151/dharma.v5i2.4057

Abstract

MSMEs in Yogyakarta is growing rapidly because Yogyakarta is one of the city's tourist destinations and is known as a student city and a city of culture. One of the obstacles for MSMEs is related to financing to obtain expansion and marketing capital that has not been maximized. SiBakul is an MSME collection data system so that registered MSME development can be more focused. The Service Team provides guidance and direction related to the digital marketing system and MSME financing. This marketing system aims to expand the MSME market and fostering the submission of a financing system aims to encourage MSMEs to be able to expand. This coaching activity is carried out for 1 month, which consists of activities for developing a digital marketing system, financing education, directing MSMEs to apply for financing, and the last stage is the evaluation stage.
Determinan Kinerja Keuangan Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di Indonesia Nusron, Lulu Amalia; Sahnaa, Fadhillah; Adhivinna, Vidya Vitta
JURNAL AKUNTANSI Volume 18, Nomor 2, November 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v18i2.8391

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility, ukuran perusahaan, dan leverage terhadap kinerja keuangan pada perusahaan menufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2021. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia 2016-2021. Metode penelitian yang digunakan adalah purposive sampling dan diperoleh 80 sampel perusahaan. Teknik analisis data yang digunakan analisis regresi linear berganda. Hasil penelitian menunjukkan corporate social responsibility dan ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan perusahaan, sedangkan leverage berpengaruh terhadap kinerja keuangan perusahaan.  
Co-Authors Adhivina, Vidya Vitta Adyaksana, Rahandhika Ivan Alim Setiawan Amanda Alvi Nurdiantoro Ami Yuliyanti Anandita Zulia Putri Anandita Zulia Putri Anandita Zulia Putri Anggi Prasetya Arief Hidayatullah Khamainy Astuti Isti Indriani Baniady Gennody Pronosokodewo Budiarto, Dekeng Setyo Deden Prasetyo Diansari, Rani Eka Dwi Wastuti Ervina Wahyu Krismiatun Fachrunnisa, Zidni Husnia Fitri Astuti Fitri Astuti, Fitri Helda Endardika Krismiatun, Ervina Wahyu M. Sulkhanul Umam Ningrum Pramudiati Nugraheni, Dinamipa Pramudiati, Ningrum Pratama, Tegar Gigih Purnama Sari, Ratna Putri, Anandita Zulia Rafika Nur Astuti Rahandhika Ivan Adyaksana Rani Diansari Rani Eka Diansari Rani Eka Diansari Ratna Purnama Sari Ratna Purnama Sari RE Diansari Restu Widiastuti Risa Tika Sari Rohmatun, Yanuatri Sahnaa, Fadhillah Sari, Risa Tika Seta, Vivian Evan Sri Widodo Tika Andrini Tika Mei Kustanti Vidya Vitta Adhivinna Vidya Vitta Adhivinna Vidya Vitta Adhivinna, Vidya Vitta Vitya Risti Andari Wandan Zulvanadya Cipta Pribadi Wijayanti, Indah Oktari Yennisa Yennisa Yennisa, Yennisa Zidni Husnia Fachrunnisa Zidni Husnia Fachrunnisa Zulia Putri, Anandita