Article Per Year (5 Year)
p-Index From 2021 - 2026
6.346
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Multiparadigma JURNAL AKUNTANSI UNIVERSITAS JEMBER Indonesian Journal of Sustainability Accounting and Management Jurnal Riset Akuntansi dan Keuangan 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 eCo-Buss 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 JUDICIOUS: Journal of Management 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 International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi dan Bisnis Digital (MINISTAL) International Journal of Informatics, Economics, Management and Science 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 JPNM : Jurnal Pustaka Nusantara Multidisiplin JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pengabdian Kepada Masyarakat Khidmah Nusantara Jurnal Akuntansi Bisnis dan Humaniora
Nurafni Eltivia
Politeknik Negeri Malang
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 62 Documents
Search

 2   3   4   5   6 
Stock Price Forecasting with the Weight Moving Average Method in Technology Sector Companies on the Indonesia Stock Exchange (IDX) Syefira Ramadhani; Nurafni Eltivia; Nur Indah Riwajanti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i1.185

Abstract

This study aims to forecast the share price of the technology sector listed on the Indonesia Stock Exchange (IDX). We sampled 26 of the 34 technology companies listed on the IDX in 2022.  The data used is secondary data from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and finance.yahoo.co.id for 9 months, namely the period January – September 2022. The results showed that the calculation of the Weight Moving Average (WMA) for the average value of the Absolute value of forecast error 16,374.70, and the value of the Absolute value of the Percentage of Error is 531.10%. The forecasting assessment method uses Mean Absolute Percent Error (MAPE). The resulting MAPE value is 3.02%. The highest MAPE score was Kioson Komersial Indonesia Tbk (KIOS) with a score of 5.99% while the lowest score was Sat Nusapersada Tbk (PTSN) with a score of 1.23%. From the results of MAPE for technology sector companies, it can be concluded that using the WMA Method and MAPE error valuation falls into the category of excellent forecasting ability in forecasting stock prices.
ANALYSIS OF THE EFFECT OF MANAGERIAL OWNERSHIP AND FINANCIAL DISTRESS ON THE INTEGRITY OF FINANCIAL STATEMENTS Aulia Hafiida Ade Yolandra; Nurafni Eltivia; Nur Indah Riwajanti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i1.6683

Abstract

ABSTRACTThis study aims to analyze the effect of managerial ownership and financial distress on the integrity of financial statements. The data used is secondary data from the financial reports of infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2021 of 80 companies with 37 samples. The results of the study show that managerial ownership has no effect on the integrity of financial statements. Conversely, financial distress has a negative and significant effect on the integrity of financial reports. Managerial ownership that is too high can also create conflicts of interest and reduce the transparency of financial reports. Therefore, companies need to regulate the level of managerial ownership in a balanced way to maintain the integrity of financial reports.ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial dan financial distress terhadap integritas laporan keuangan. Data yang digunakan adalah data sekunder dari laporan keuangan perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2021 sebanyak 80 perusahaan dengan 37 sampel. Hasil penelitian menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap integritas laporan keuangan. Sebaliknya, financial distress memiliki pengaruh negatif dan signifikan terhadap integritas laporan keuangan. Kepemilikan manajerial yang terlalu tinggi juga dapat menyebabkan konflik kepentingan dan menurunkan transparansi laporan keuangan. Oleh karena itu, perusahaan perlu mengatur tingkat kepemilikan manajerial secara seimbang untuk menjaga integritas laporan keuangan.
Ticket Sales Accounting Information System Design at PT. Taman Rekreasi Sengkaling UMM Anik Kusmintarti; Nurafni Eltivia; Aziza Shella Ade Yolandra
International Journal of Business and Social Science Research Vol. 4 No. 8 (2023): Vol. 4 No. 8 (2023): August (IJBSSR)
Publisher : The Institute of Academic Research and Publication (IARP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47742/ijbssr.v4n8p2

Abstract

The diverse tourism sector with its uniqueness and supported by the facilities and means of transportation available in tourist areas can make it easy for tourists to visit tourist attractions. The development of information and communication technology marked by the existence of the internet has brought society into a new era. The information and communication technology revolution has been marked in which information has become a commodity and a force for those who control it. Based on observations and interviews that the authors conducted in the field and on the internet, there is no website-based application that can map tourist attractions at PT. Taman Rekreasi Sengkaling UMM. This study aims to design and build a website-based tourism ticket sales accounting information system to make it easier for local and foreign tourists to access information and visit tourism objects at PT. Taman Rekreasi Sengkaling UMM. The system design model uses ADDIE. Based on the results of the application design that has been done, namely a website-based ticket booking application. The application can be accessed using the website from a smartphone computer or laptop and can provide information related to existing tourist objects and assist relevant agencies in promoting tourism at the PT. Taman Rekreasi Sengkaling UMM.
IMPLEMENTASI METODE EXPONENTIAL SMOOTHING UNTUK PERAMALAN KEDATANGAN WISATAWAN MANCANEGARA PADA PULAU BALI Nafis Sulthan; Nurafni Eltivia; Nur Indah Riwajanti
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.v18i2.145

Abstract

The purpose of this study is to predict the arrival of foreign tourists on the island of Bali by using the Exponential Smoothing method. This research is a quantitative descriptive. The data used in the study are data on foreign tourist arrivals from the air and sea routes taken from the Central Statistics Agency. Data is managed through the Microsoft Excel application. In determining the RMSE, the Solver Parameters help listed in Microsoft Excel is used to determine the lowest error rate. The data used in this study indicate that there are trend and seasonal patterns so that the most suitable Exponential Smoothing method is the Triple Exponential Smoothing method. The results of this study indicate that foreign tourist arrivals on the island of Bali are predicted to increase in 2020 although not too significant. The results of this study are expected to help the Bali Island government and related agencies in terms of planning and decision making to overcome the crisis on the island of Bali caused by the tourism sector.
PERAMALAN KEDATANGAN WISATAWAN MANCANEGARA INDONESIA: METODE HOLT’S WINTER EXPONENTIAL SMOOTHING Fajar Islamiyah Rahmawati; Nurafni Eltivia; Kartika Dewi Sri Susilowati
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.v18i2.152

Abstract

This reseacrh aims to predict the arrival of foreign tourists in Indonesia using the Exponential Smoothing method. This research is quantitative descriptive. The data used are data of foreign tourist arrivals according to nationality taken from the Badan Pusat Statistik. Data is managed through the Microsoft Excel application. In determining RMSE, Solver Parameter help is used in Microsoft Excel to determine the lowest error rate. The data used in this research indicate that there are trend and seasonal patterns, so the most suitable Exponential Smoothing method is the Holt's Winter Exponential Smoothing method. The results of this research indicate that foreign tourist arrivals in Indonesia are predicted to increase in 2020. The results of this research are expected to help the government and related agencies in planning and decision making in the tourism industry.
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.
Co-Authors A.A. Ketut Agung Cahyawan W Aang Afandi Ahmad Mustofa Aldo Wicaksono Wibowo Aldo Wicaksono Wibowo Amalia Eka Rakhmania Andi Kusuma Indrawan Anik Kusmintarti Anik Kusmintarti Annisa Fatimah Apit Miharso Ari Kamayanti Atik Andhayani Atik Andhayani 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 Soedarso Erycha Puspitasari Faatin, Faradiba Nurjannah Fajar Islamiyah Rahmawati Farah Ayu Mufida Farah Ayu Mufida Farah Binti Alias Fathimatus Zahro Fazda Oktavia Fatmaria Tantri, Sinta Firda Rahmawati Gracesheila Florencia Tumbelaka 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 Kusmintarti, Anik Ludfi Djajanto Mahmudatul Himma Martania, Rani Media Maulidiyah, Fitrotul Meidya Krisagita Merry Hanif Rahma Mochammad Junus Moechammad Sarosa Mohamad Arief Setiawan Mufida, Farah Ayu Muwidha Muwidha Nabila Dhiya Ulhaq Nabilla Lailatuz Zaidah Nafis Sulthan Novrida Qudsi Lutfillah Novrida Qudsi Lutfillah Nur Aini Haqiqi Nur Azizah Nur Indah Nur Indah Riwajanti 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 Ririn Pratiwi Suharto Riska Maulani Ahmi Rita Darmayanti Riwajanti, Nur Indah Rizka Rahmawati Sawitri, Retnaning Ayu Dyah Sinta Fatmaria Tantri Siti Holifahtus Sakdiyah Sugeng Riyanto Sugiarto Sugiarto Suryadi Suryadi Suryan Widati Sutrisno Sutrisno Sutrisno, Sutrisno Syefira Ramadhani Syefira Ramadhani Syuliswati, Atika Tseina Achmad Zendie Samla A Ghannie Tsumma Lazuardini Imamia Usman Zulhijah Muhamma6 Yusna Yusna Zainal Abdul Haris