Article Per Year (5 Year)
p-Index From 2020 - 2025
1.8
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan Owner : Riset dan Jurnal Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Bakti Humaniora
Bulan Karima Nurani
Magister Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Diponegoro
Humanities Chemistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
Determinant Analysis of Residual Net Income in The Sharia Cooperative: Company Size as Mediator Bulan Karima Nurani; Hasan Mukhibad
Journal of Accounting and Strategic Finance Vol 1 No 1 (2018): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v1i01.23

Abstract

This study aims to identify the effect of own capital and financing to net income (SHU), and how its effect when mediated by total assets. The population in this research are all Sharia Cooperative which operates in Semarang regency, there are 25 cooperatives. Sampling technique using is purposive sampling technique, which finally obtained 13 cooperatives with a period of observation 5 years. The method of analysis used to answer the hypothesis in this research is Path Analysis and Sobel Test. The results of this study indicate that partially own capital and financing have a significant positive effect on total asset, own capital has a significant positive effect on net income, financing has no significant effect on net income, total asset has an insignificant positive effect on net income, total asset did not succeed in mediating the effect of own capital on net income, and total asset succeed in mediating the effect of financing on net income.
Penyalahgunaan Aset: Perspektif Model Fraud Pentagon di Lembaga Keuangan Mikro Bulan Karima Nurani; Fuad Fuad
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1278

Abstract

This study aims to obtain empirical evidence regarding the factors behind asset misappropriation in Micro Institutions. The purpose of this research will be achieved by using a quantitative approach and using primary data obtained through the distribution of questionnaires. The populations in this study were 247 employees who work in cooperatives within the Association of Indonesian BMT (PBMTI) Semarang Regency. This research is a census study where the entire population is used as a respondent. The collected data were processed by the Structural Equation Modeling (SEM) analysis method, using the Smart PLS 3.2.9 analysis tool. The results showed that all elements of the Fraud Pentagon Theory had a significant positive effect on asset misappropriation. The implications of this study indicate that the higher opportunity, pressure, rationalization, competence, and arrogance will increase the potential of asset misappropriation; and the fewer opportunity, pressure, rationalization, competence, and arrogance will reduce the possibility of asset misappropriation in cooperatives within the Association of Indonesian BMT (PBMTI) Semarang Regency. Further research is suggested to add other methods such as interviews or direct observation so that information obtained through questionnaires can be confirmed. In addition, although the number of unit analysis in this study was sufficient, the further researcher is expected to coordinate directly with every employee at the branch office or use online questionnaires so the percentage of questionnaire returns can be better.
Pengaruh Return On Assets (ROA), Return On Equity (ROE) Dan Debt to Equity Ratio (DER) Terhadap Harga Saham Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019 – 2022 Azzahra, Meiristiani; Jayanti, Fitri Dwi; Nurani, Bulan Karima
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 5 No. 01 (2024): Periode Januari 2024 - JEMA
Publisher : Universitas Ngudi Waluyo

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

Abstract

Supply Supply and demand in the capital market have caused instability in the stock price index which has resulted in continuous rises and falls in stock prices. Investors invest capital in the hope of obtaining income from the investment they have made. This type of research is quantitative using secondary data. The population used in this research is banking companies that have gone public on the Indonesia Stock Exchange. The sampling technique in this research was carried out using a purposive sampling method, namely by selecting samples according to the criteria determined by the researcher and obtaining a research sample of 10 companies during the research year period 2019 - 2022. The data analysis method used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of this research indicate that Return On Assets (ROA) has a negative effect on stock prices, Return On Equity (ROE) has a positive effect on stock prices and Debt to Equity Ratio (DER) has a negative effect on stock prices.
Improving Sustainable Competitive Advantage through Knowledge of Sharia Banking in a Spiritual Well-Being Nurcahyo, Satria Avianda; Nurani, Bulan Karima; Thoha, Anis Malik; Jayanti, Fitri Dwi
IQTISHADIA Vol 17, No 1 (2024): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v17i1.26460

Abstract

This research aims to analyze the influence of Knowledge of Sharia Banking, Spiritual Well-Being, and Sharia Compliance on Sustainable Competitive Advantage among employees of PT Bank Syariah Indonesia Tbk. The research respondents were employees of PT Bank Syariah Indonesia Tbk in Semarang Residency and Salatiga City, which had a total of 250 people, consisting of 145 male employees and 105 female employees. The sampling technique employed was a census involving direct sampling of the entire population, resulting in 250 responses. The results of empirical testing in this research show that the overall hypothesis is accepted, and Spiritual Well-Being is proven to mediate each relationship between Knowledge of Sharia Banking with Sharia Compliance and Sustainable Competitive Advantage. Even though it has been proven to mediate between the two, the most significant mediating influence of Spiritual Well-Being is between Knowledge of Sharia Banking and Sustainable Competitive Advantage.
PENGELOLAAN KEUANGAN BISNIS FASHION SHELLA BOUTIQUE Jayanti, Fitri Dwi; Indarto, Bambang Ahmad; Tantra, Arda Raditya; Ani, Dewi Ari; Nurani, Bulan Karima
Jurnal Bakti Humaniora Vol. 4 No. 2 (2024): DESEMBER 2024
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jbh.v4i2.3534

Abstract

Since 2019, Shella has been running a boutique business in Puri Anjasmoro Semarang. The business has gradually continued to grow and has an increasing business volume. Good financial management is one of the key factors in business sustainability, including in the fashion boutique business which has the characteristics of a creative business with complex financial management needs. However, many boutique business actors in the MSME sector have not implemented systematic financial records, so they face challenges in monitoring cash flow, evaluating business performance, and accessing funding sources. The methods used include an initial survey to identify the condition of boutique financial management, training in financial records based on a simple system (manual and digital), and direct practical assistance for three months. The main focus of the program is to separate personal and business finances, record income and expenses in a structured manner, and prepare simple financial reports, such as profit and loss and cash flow statements. The results of this activity show a significant increase in the understanding and ability of boutique owners to prepare financial reports. Before the assistance, business actors did not separate personal and business finances, making it difficult to know the profitability of their business. After the activity, boutique owners were able to identify the financial condition of the business more transparently and measurably. In conclusion, education and assistance in recording financial reports have a positive impact on boutique financial management, increasing operational efficiency, and reducing the risk of recording errors. With better financial management, boutiques have the potential to grow more competitively and sustainably in the local and national fashion markets.   Abstrak Sejak 2019 Shella menekuni usaha butik yang ada di puri anjasmoro semarang. Usaha tersebut lambat laun terus berkembang dan memiliki volume usaha yang terus meningkat. Pengelolaan keuangan yang baik merupakan salah satu faktor kunci dalam keberlanjutan usaha, termasuk dalam bisnis fashion butik yang memiliki karakteristik usaha kreatif dengan kebutuhan pengelolaan keuangan yang kompleks. Namun, banyak pelaku usaha butik di sektor UMKM belum menerapkan pencatatan keuangan secara sistematis, sehingga menghadapi tantangan dalam memantau arus kas, mengevaluasi kinerja usaha, dan mengakses sumber pendanaan. Metode yang digunakan meliputi survei awal untuk mengidentifikasi kondisi pengelolaan keuangan butik, pelatihan pencatatan keuangan berbasis sistem sederhana (manual dan digital), serta pendampingan praktik langsung selama tiga bulan. Fokus utama program adalah memisahkan keuangan pribadi dan bisnis, mencatat pemasukan dan pengeluaran secara terstruktur, serta menyusun laporan keuangan sederhana, seperti laporan laba rugi dan arus kas. Hasil dari kegiatan ini menunjukkan peningkatan signifikan dalam pemahaman dan kemampuan pemilik butik dalam menyusun laporan keuangan. Sebelum pendampingan, pelaku usaha tidak memisahkan keuangan pribadi dan usaha, sehingga sulit mengetahui profitabilitas bisnisnya. Setelah kegiatan, pemilik butik mampu mengidentifikasi kondisi keuangan usaha secara lebih transparan dan terukur. Kesimpulannya, edukasi dan pendampingan pencatatan laporan keuangan memberikan dampak positif bagi pengelolaan keuangan butik, meningkatkan efisiensi operasional, dan mengurangi risiko kesalahan pencatatan. Dengan pengelolaan keuangan yang lebih baik, butik memiliki potensi untuk berkembang lebih kompetitif dan berkelanjutan di pasar fashion lokal maupun nasional.
DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR HEALTH CARE YANG TERDAFTAR DI BEI PERIODE 2019 – 2022 Nurani, Bulan Karima; Rahmatika, Ulya; Jayanti, Fitri Dwi
Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 1 (2024): Vol. 13 No. 1 2024
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v13i1.9915

Abstract

The first time the pandemic hit, it impacted the unstable economic crisis in various communities in all world countries. In contrast in the healthcare sector companies can survive due to the soaring demand for drug production and health services. Thus providing an opportunity to get high income in the future, and can even provide an opportunity to get high profits. So in the research period span, it has an impact on increasing or decreasing profits with a high difference. This study was conducted to determine the effect of debt-to-equity ratio, net profit margin, total asset turnover, and current ratio on profit growth in healthcare sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The number of companies sampled in this study was 19 companies with data for each of the 4 periods studied with a total of n = 76. This study uses secondary data and this study uses quantitative data types. The analysis method used is multiple linear regression analysis. The results of this study indicate that partially the debt to equity ratio has a negative and significant effect on profit growth, total asset turnover has a positive and significant effect on profit growth, net profit margin and current ratio have a negative and insignificant effect on profit growth.
ANALISIS FRAUD RESPONSE DAN FRAUD RECOVERY SYSTEM PADA LEMBAGA KEUANGAN MIKRO: PENDEKATAN STUDI KASUS Nurani, Bulan Karima; Jayanti, Fitri Dwi; Tantra, Arda Raditya
Dinamika Akuntansi Keuangan dan Perbankan Vol 13 No 2 (2024): Vol. 13 No. 2 2024
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v13i2.9996

Abstract

This study aims to determine the considerations used by management in fraud response to cases that have harmed cooperatives and customers, and to determine the loss recovery system taken by management. The subjects and organizations studied are the management of a microfinance institution (ABC Cooperative) in Central Java. The objectives of this study will be achieved by using a qualitative research design, with a case study approach. Case studies are chosen because the unit of analysis is one organization. Analytical research is used to explore how and why a phenomenon occurs. The results of this study explain that the response taken by the cooperative to cases of fraud committed by its employees is termination of employment with several agreements, without involving the legal process. This step is taken to maintain the good name of the Cooperative in the eyes of the public and minimize the expenditure of larger funds. In practice, this study proves and strengthens the theory that most fraud committed by employees is undetected and is often resolved secretly to protect the victim's good name, this estimate is likely to underestimate the actual losses to business and society. This study can also provide practical implications for other cooperative institutions as a reference in making decisions related to similar cases.
PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, DAN LABA AKUNTANSI TERHADAP RETURN SAHAM DI BEI (STUDI KASUS: PERUSAHAAN PERTAMBANGAN PERIODE 2018 – 2023) Musafa, Dafa Agil; Jayanti, Fitri Dwi; Nurani, Bulan Karima; Tantra, Arda Raditya
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 1 (2025): Vol. 14 No. 1 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i1.10119

Abstract

Background : The capital market plays an important role in the Indonesian economy as an investment vehicle for investors and a source of funding for companies. This study aims to analyze the effect of operating cash flow, investment cash flow, and accounting profit on stock returns in mining subsector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2023 period. This finding indicates that financial information, especially operating cash flow and accounting profit, can be a reference for investors in making investment decisions. Therefore, companies are advised to increase transparency in financial reports in order to provide a positive signal to investors. Method : The research used a quantitative approach with secondary data obtained from the company's financial statements published on the IDX. The analysis techniques used include descriptive statistical tests, classical assumption tests, and multiple linear regression analysis to test the research hypothesis. Results of the study : Shows that investment cash flow and accounting profit have a significant effect on stock returns, while operating cash flow does not have a significant effect. Simultaneously, operating cash flow, investment cash flow, and accounting profit affect stock returns. Keywords: Operating Cash Flow, Investment Cash Flow, Accounting Profit, Stock Returns, Indonesia Stock Exchange
PELATIHAN PENCATATAN KEUANGAN PADA SUPPLIER FROZEN FOOD DI SALATIGA Arda Raditya Tantra; Bulan Karima Nurani; Bambang Ahmad Indarto
Jurnal Bakti Humaniora Vol. 5 No. 1 (2025): JUNI 2025
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jbh.v5i1.3867

Abstract

Bisnis kuliner adalah salah satu bisnis yang bisa dibilang tidak akan pernah mati. Frozen food atau makanan beku adalah salah satu alternatif makanan yang baik bagi ketersediaan protein hewani maupun nabati. Banyaknya bisnis kuliner yang bermunculan ini juga merangsang adanyanya kebutuhan dan peluang bagi supplier untuk menjaga ketersediaan bahan baku. Para supplier ini umunya adalah UMKM yang merupakan salah satu penggerak ekonomi dalam meningkatkan pendapatan daerah khususnya di Salatiga. Salah satu supplier frozen food yang ada di Salatiga adalah Kurnia Frozen Food. Pada saat ini mitra masih melakukan pencatatan pembukuan secara manual dan belum membuat laporan keuangan. Mitra hanya melakukan pencatatan pemasukan dan pengeluaran tanpa melakukan perhitungan laba atau rugi. Berdasarkan hal tersebut, maka tujuan program ini adalah memberikan pendampingan untuk pencatatan laporan keuangan, sehingga akan menghasilkan laporan keuangan yang mudah dan tepat. Pendampingan ini dilaksanakan di Restoran Bumi Kayom Salatiga. Hasil dari program ini diharapkan dapat peningkatan kemampuan mitra dalam mencatat laporan keuangan, sehingga terlihat laba atau rugi mitra. Hasil berikutnya adalah adanya pengembangan aplikasi dalam bentuk excel guna mempermudah pengelolaan keuangan mitra. Hasil berikutnya adalah peningkatan kemampuan mitra dalam mencatat laporan keuangan menggunakan aplikasi pengelolaan keuangan tersebut, sehingga menghasilkan laporan keuangan.
Dampak Integrasi Ekonomi Indonesia–China terhadap Arus Investasi dan Neraca Dagang Nasional Dewi Ari Ani; Bulan Karima Nurani
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 1 (2024): Maret : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i1.1518

Abstract

The emergence of various commonwealths, alliances, and other forms of inter-state organizations has significantly influenced the course of existing international cooperation. Cooperation between countries serves not only as a platform for strengthening political and social relations but also as a key element in meeting domestic needs that cannot be met independently through a country's self-help programs. Therefore, international cooperation is an aspect that is continuously maintained and strengthened by countries worldwide. Historically, cooperative relations between countries have generally developed as a result of the increasing ties that have existed over time. This dynamic involves various sectors, including economics, trade, and investment, further demonstrating the crucial role of international relations in a country's progress. Countries involved in this cooperation benefit each other, both in meeting domestic needs and in increasing their economic capacity through innovation and collaboration. The data sources for this study were obtained from documents obtained through internet media, which were then processed and analyzed to gain a deeper understanding of the impact of international cooperation. This study uses a quantitative approach, focusing on the analysis of investment flows into the country. Increased investment flows will drive higher growth in goods production, which in turn will strengthen trade activities, including exports to destination countries such as China. Furthermore, increased investment also contributes to the growth of Gross Domestic Product (GDP) in developing countries. This GDP increase will positively impact Indonesia's trade balance, particularly with China, one of its major trading partners in the Asian region.
Co-Authors Ani, Dewi Ari Azzahra, Meiristiani Bambang Ahmad Indarto Bambang Ahmad Indarto Dewi Ari Ani Fitri Dwi Jayanti Fuad Fuad Hasan Mukhibad Musafa, Dafa Agil Rahmatika, Ulya Satria Avianda Nurcahyo Tantra, Arda Raditya Thoha, Anis Malik