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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Indonesian Journal of Sustainability Accounting and Management JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Sinergitas PkM & CSR Assets: Jurnal Akuntansi dan Pendidikan Media Mahardhika JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Buletin Ilmiah Nagari Membangun JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Bina Akuntansi JBMR: Journal of Business and Management Review Journal of Sustainable Tourism and Entrepreneurship Jurnal Akuntansi Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Business and Social Science Research International Journal of Economics, Management, Business, and Social Science International Journal of Economy, Education and Entrepreneurship (IJE3) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Insearch: Information System Research Journal Journal of Applied Business, Taxation and Economics Reseach eCo-Fin Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Konstanta : Ekonomi Pembangunan Innovative: Journal Of Social Science Research Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indonesian Journal of Sustainability Accounting and Management JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Kepada Masyarakat Khidmah Nusantara
Nurafni Eltivia
Program Studi Akuntansi Manajemen, Politeknik Negeri Malang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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PERSEPSI (TIDAK) ETIS MAHASISWA: PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN Elsya Panduwinasari; Nurafni Eltivia; Kurnia Ekasari; Hesti Wahyuni
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.154

Abstract

The purpose of this study is to examine the influence of the love of money and Machiavellian on the unethical perceptions of accounting students both partially and simultaneously. Respondents in this study were active students majoring in accounting at State Polytechnic of Malang. The sampling technique used purposive sampling with a sample size of 321 respondents. The data collection method uses a questionnaire containing 58 questions related to the love of money, Machiavellian, and unethical perception. The results of the study prove that the love of money has a significant and positive effect on the unethical behavior of accounting students. Machiavellian has a significant and positive effect on the unethical behavior of accounting students. Simultaneously the love of money and Machiavellian have a significant and positive effect on the unethical behavior of accounting students.
KONTRIBUSI PERAMALAN PENERIMAAN MAHASISWA BARU POLITEKNIK : SEBAGAI ALAT ESTIMASI PENDAPATAN Ahmad Mustofa; Nurafni Eltivia; Zainal Abdul Haris
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.155

Abstract

Purpose of this research was to determine the forecasting results of new student admissions and the estimated amount of income from a recurrent academic fees. The data was secondary data from the list of enthusiasts and the capacity of new students. This research was quantitative descriptive and using Mean Absolute Percentage Error (MAPE), Mean Squared Error (MSE), Mean Absolute Deviation (MAD) as a calculation of the level of error accuracy, and single exponential smoothing method as forecasting of new student admissions. Forecasting results obtained DIII Accounting enthusiasts and capacity totaling 2951 and 181 students for 2020 while 2186 students and 191 students for 2021. For the DIV Management accounting produces 4184 and 238 students interested, 238 students for 2020, whereas in 2021 produced 5106 enthusiasts and 226 students for capacity of new students. the total estimated revenues in 2020 and 2021 have a significant amount of interest from new students and the interest of new students through a recurrent academic fees. It was concluded that forecasting can also be used to calculate the estimated income in an institution or even a company so that this paper will contribute to the field of information and finance that can help in decision making.
SIAPKAH PARA DOSEN AKUNTANSI DI PERGURUAN TINGGI VOKASI DALAM MENYAMBUT DATANGNYA REVOLUSI INDUSTRI 4.0 ? Diana Rino Putri; Nurafni Eltivia; Ari Kamayanti; Jaswadi Jaswadi
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.184

Abstract

In developing countries such as Indonesia, a large number of academics are unfamiliar with the true meaning of terms such as Big Data, Exabyte, Petabyte, Brontobyte, Artificial Intelligence, Machine Learning, Data Mining, Data Warehousing, Distributed Processing, Grid Computing and Cloud Computing. In this paper, we report the results of a survey carried out to ascertain the current level of awareness regarding Big Data among academics in Vocational College. Respondents to a questionnaire formulated for this purpose. Results of the survey seem to indicate that there is a need for multi-faceted efforts aimed at creating awareness regarding Big Data, the related technologies, challenges and future prospects.
Exploration of Factors Affecting Tax Avoidance Practices: The Case of Healthcare Companies on the Indonesia Stock Exchange 2018-2022 Merry Hanif Rahma; Nurafni Eltivia; Nur Indah Riwajanti
eCo-Fin Vol. 6 No. 1 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i1.1086

Abstract

This research examines the impact of leverage, liquidity, sales growth, and firm size on tax avoidance, both individually and collectively, within the healthcare sector companies listed on the IDX from 2018 to 2022. The research employs a quantitative approach to purposive sampling to select qualifying companies based on predetermined criteria. The analysis involves multiple linear regression, determination coefficient calculation, and hypothesis testing through t-tests and F-tests. The findings indicate that firm size partially influences tax avoidance among healthcare sector companies on the IDX from 2018 to 2022. Meanwhile, leverage, liquidity, and sales growth do not individually affect tax avoidance during the same period. Simultaneously, the study reveals a significant combined impact of tax avoidance, leverage, liquidity, sales growth, and firm size on healthcare sector companies listed on the IDX from 2018 to 2022. The researchers recommend exploring new variables, broadening the sample to include diverse sectors, conducting cross-country comparisons, and considering alternative proxies like ETR or GAAP ETR for a more comprehensive understanding of tax avoidance.
Time Series Forecasting of Nickel Sales in Nickel Mining Companies Listed on Indonesia Stock Exchange (IDX) Farah Ayu Mufida; Nurafni Eltivia; Nur Indah Riwajanti
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1110

Abstract

This research aims to analyze nickel sales forecasting using time series forecasting with the help of Microsoft Excel and then compare the pattern between Nickel Mining Companies listed on IDX (Indonesia Stock Exchange). This research uses a quantitative descriptive study with a forecasting method. The data used is secondary data, which is sales data contained in the financial statements of nickel mining companies listed on the IDX (Indonesia Stock Exchange) from 2015-2023. There are a total of 43 data. The results of this study show that the highest sales forecast from PT Aneka Tambang Tbk's nickel sales is in quarter 4 of 2024 of IDR 16,4 trillion, and the lowest forecast is in quarter 1 of 2024 of IDR 3,4 trillion. On the other hand, the highest nickel sales forecast from PT Vale Indonesia Tbk is in the 4th quarter of 2024 of IDR 19,3 trillion, and the lowest forecast is in the 1st quarter of 2024 of IDR 4,3 trillion. The patterns formed on the forecasting plot graphs of the two companies tend to be the same. The sales trend and forecasting trend are also the same, there is an increase and show good business prospects and nickel sales.
PENGARUH PROFITABILITAS, SOLVABILITAS, dan AUDIT TENURE TERHADAP AUDIT DELAY (STUDI PADA SEKTOR TEKNOLOGI DI BURSA EFEK INDONESIA PERIODE 2018-2022) Faatin, Faradiba Nurjannah; Eltivia, Nurafni; Riwajanti, Nur Indah
Jurnal Bina Akuntansi Vol. 11 No. 1 (2024): Jurnal Bina Akuntansi Volume 11 nomor 1 Januari Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i1.594

Abstract

Tujuan penelitian ini ialah sebagai analisis pengaruh Profitabilitas, Solvabilitas, Audit Tenure pada Audit Delay perusahaan sektor teknologi yang ada di BEI tahun 2018-2022. Teknik pengambilan sampel yang diterapkan peneliti ialah teknik purposive sampling menggunakan data sekunder. Kemudian, data dianalisis melalui analisis regresi linear berganda. Hasilnya dengan parsial Profitabilitas dan Audit Tenure terhadap Audit Delay tidak mempengaruhi signifikan sedangkan Solvabilitas berpengaruh negatif signifikan. Untuk pengujian secara simultan variabel Profitabilitas, Solvabilitas dan Audit Tenure terhadap Audit Delay berpengaruh signifikan dengan persentase 56,4% dan sebesar 43,6% diterangkan dari variabel lain selain variabel dalam penelitian ini. Perusahaan sebaiknya lebih fokus pada variabelvariabel yang diduga memiliki dampak signifikan terhadap Audit Delay seperti umur perusahaan, jenis opini auditor, dan ukuran KAP karena variabel-variabel tersebut sangat penting dalam membantu mereka mengambil keputusan.
The System Design for Internship Administration and Pocket Money at PT Pertamina Geothermal Energy Putri, Yayang Novealita Wahono; Riwajanti, Nur Indah; Eltivia, Nurafni
Journal of Business and Management Review Vol. 5 No. 4 (2024): (Issue-April)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr54.9452024

Abstract

Research Aims: This research aims to design an adequate administration and pocket money internship management system at PT Pertamina Geothermal Energy (PGE). Improvisation will be carried out to prevent human error and increase the processing speed of the internship’s pocket money system. Design/methodology/approach: This research is classified as applied research and was carried out using a Business Process Improvement approach. The procedures include need analysis, planning & design, development, and conclusion. The method used to collect data is by interviewing the Human Capital as the user. Secondary documents and activity forms are obtained through documentation. Research Findings: The system design is based on the concept of Business Process Modelling Notation (BPMN) using Bizagi Modeler. Validation tests by material experts and IT experts are carried out to ensure that the designs have a certain quality and are relevant. The design evaluation system is carried out by involving the Human Capital and Developer Consultant. The level of efficiency can be achieved if the business process model has been designed adequately, and delays in payment can be reduced. Theoretical Contribution/Originality: This research confirms that the problem solved is limited to system design. To obtain results implementation in the problem-solving process at PGE, further research will needed to discuss the system design in advanced Keywords: administration, BPMN, process business, internship, pocket money
APPLICATION OF FISHBONE DIAGRAM IN USING ROOT CAUSE ANALYSIS (RCA) FOR DEVELOPING OF REVENUE AND EXPENDITURE SYSTEM IN MANUFACTURING COMPANY Fatmaria Tantri, Sinta; Eltivia, Nurafni; Djajanto, Ludfi
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 4 No. 1 (2024): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v4i1.230

Abstract

This study aims to identify the root problems in developing income and expenditure systems in the PT ABC. This research uses qualitative methods with the Root Cause Analysis approach. The issues that arise in the company will be analyzed using the Fishbone Diagram. The result of this study explains that some problems occur in the company. The procedures, business processes, income, and expenditure in the enterprise are still done manually, so it takes a long time to analyze the factors of Man (user), Material (material/supporting documents), Machine (tools used), and Method (procedures/systems running). Based on the result of this study, PT ABC should have a website that can be used to process the cycle of income and expenses in real time. In this case, website design will be carried out to make it easier for companies to archive, create supporting documents, and report income and expenses. This finding will help PT ABC strengthen its internal control and increase the effectiveness of the company's business process. The difference between this research and previous research is that it uses a fishbone diagram approach to dig into the roots of problems that occur in companies. In the last research, no one had used a rooting approach and focused only on system development, so the issues that occurred needed to be described in detail. The limitation of this research is its focus on the root cause analysis of the revenue and expenditure cycle in manufacturing companies
Pemahaman Akuntansi Dan Penyusunan Laporan Keuangan Bagi Pelaku UMKM Eltivia, Nurafni; Ekasari, Kurnia; Andhayani, Atik; Suryadi, Suryadi; Widati, Suryan
Innovative: Journal Of Social Science Research Vol. 3 No. 6 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Penelitian Kajian Literatur : Pentingnya Pemahaman Akuntansi dan Penyusunan Laporan Keuangan Bagi Pelaku UMKM. UMKM memegang peranan penting dalam perekonomian suatu negara. Namun, banyak UMKM yang menghadapi tantangan dalam mengelola aspek finansial bisnis mereka. Tujuan dari penelitian ini adalah mengkaji bagaiamana pemahaman akuntansi yang baik dan kemampuan penyusunan laporan keuangan yang akurat menjadi faktor kritis untuk kesuksesan dan keberlanjutan UMKM. Metode penelitian adalah menggunakan kajian literature. Hasil dari penelitian ini adalah bahwa pemahaman akuntansi yang baik dan penyusunan laporan keuangan yang akurat akan dapat mendorong pertanggungjawaban yang akurat, perencanaan keuangan yang lebih baik, mengukur kinerja keuangan, Mengetahui Biaya Produksi dan Harga Pokok Penjualan, mengukur kelayakan investasi.
MENGGALI POTENSI BUMDES PULOTONDO DALAM UPAYA MENINGKATKAN EKONOMI MASYARAKAT Yusna; Elvyra Handayani Soedarno; Retno Widiastuti; Nurafni Eltivia; Ima Kristanti; Berlianingtyas, Putri Ayu; Indira Niaqaulina
Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 2 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT 2024
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v11i2.4743

Abstract

Badan Usaha Milik Desa yang selanjutnya disebut BUMDes merupakan salah satu alternatifuntuk meningkatkan ekonomi di pedesaan. BUMDes lahir sebagai suatu pendekatan baru dalam usahapeningkatan ekonomi desa berdasarkan kebutuhan dan potensi desa. Pengelolaan BUMDessepenuhnya dilaksanakan oleh masyarakat desa, yaitu dari desa, oleh desa, dan untuk desa. Dari hasilanalisis bahwa Desa Pulotondo memiliki banyak potensi yang dapat dikembangkan melalui unit usahaBUMDes diantaranya, budidaya ikan air tawar, penjualan jeruk purut serta olahan jeruk purut yangdijadikan bubuk aroma ataupun menjadi minyak atsiri yang menjadi lilin terapi, mengembangkanusaha catering ibu-ibu PKK, dllBentuk Pengabdian yang direncanakan adalah FGD dengan memberikan contoh-contohbisnis yang potensial dan aplikatif yang dapat dijalankan pada lokasi setempat. Peserta juga akandiberikan kesempatan untuk menyampaikan potensi-potensi pengembangan bisnis lain yang mampudihasilkan. Tim pelaksana PPM juga akan memberikan kesempatan untuk diskusi lebih lanjut padatim pengusul PPM secara informal dan tidak menutup kemungkinan dapat dilakukan kegiatan lanjutanberupa pendampingan di masa mendatang dalam mengawal pengoptimalan BUMDes.Diharapkan dengan adanya kegiatan Pengabdian pada Masyarakat ini dapat memberikanBUMDes ide pengembangkan bisnis dan wirausaha yang dapat dijalankan oleh warga sekitar terutamadalam peningkatan pengolahan dan pemasaran produk perikanan dan pertanian. Selain itu BUMDesdapat menemukan potensi usaha lain seperti wisata atau edukasi bagi masyarakat Jawa Timur.Diharapkan dengan kegiatan ini dapat menjalin kerjasama yang baik hingga pada tahap kerjasamamenjadi desa binaan Politeknik Negeri Malang.
Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Ahmad Mustofa Aldo Wicaksono Wibowo Amalia Eka Rakhmania Andi Kusuma Indrawam Andi Kusuma Indrawan Anik Kusmintarti Annisa Fatimah Apit Miharso Ari Kamayanti Aulia Hafiida Ade Yolandra Aziza Shella Ade Yolandra Birra Lailatul Nafiisa Darmayanti, Rita Diana Rino Putri Djajanto, Ludfi Elsya Panduwinasari Elvira Handayani Soedarso Elvyra Handayani Soedarno Elvyra Handayani Soedarso Elvyra Handayani Soedarso Erycha Puspitasari Faatin, Faradiba Nurjannah Fajar Islamiyah Rahmawati Farah Ayu Mufida Fatmaria Tantri, Sinta Hesti Wahyuni Hesti Wahyuni Hesty Wahyuni I Nyoman Adi Putra Ima Kristanti Imamia, Tsumma Lazuardini Indira Niaqaulina Isrowiyah, Anna Jaswadi Jaswadi Kadir, Eka Yuli Kartika Dewi Sri Susilowati Kurnia Ekasari Kurnia Ekasari Kurnia Ekasari Kusmintarti, Anik Mahmudatul Himma Martania, Rani Media Maulidiyah, Fitrotul Merry Hanif Rahma Mochammad Junus Moechammad Sarosa Mohamad Arief Setiawan Mufida, Farah Ayu Muwidha Muwidha Nabilla Lailatuz Zaidah Nafis Sulthan Novrida Qudsi Lutfillah Nur Aini Haqiqi Nur Indah Nur Indah Riwajanti Pratama, Bagas Brian Putri Ayu Berlianingtyas Putri Elfa Mas’udia Putri, Diana Rino Putri, Yayang Novealita Wahono Rani Media Martania Retnaning Ayu Dyah Sawitri Retno Widiastuti Retno Widiastuti Riska Maulani Ahmi Riwajanti, Nur Indah Rizka Rahmawati, Rizka Sawitri, Retnaning Ayu Dyah Setiawan, Mohamad Arief Sinta Fatmaria Tantri Siti Holifahtus Sakdiyah Sugeng Hariyanto Sugiarto Sugiarto Suharto, Ririn Pratiwi Suryadi Suryadi Suryan Widati Sutrisno, Sutrisno Syefira Ramadhani Syefira Ramadhani Syuliswati, Atika Usman Zulhijah Muhamma6 Yusna Zainal Abdul Haris