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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 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
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THE IMPACT OF BUSINESS PROCESS MODELING AND NOTATION (BPMN) ON ACCOUNTING INFORMATION SYSTEM DESIGN: A CASE STUDY OF AN INDONESIAN VILLAGE-OWNED ENTERPRISE Nabilla Lailatuz Zaidah; Nur Indah Riwajanti; Nurafni Eltivia
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.591

Abstract

This study aims to analyze and design an AIS using the Business Process Model and Notation (BPMN) to improve the effectiveness and efficiency of BUMDes Pulotondo's financial reports. The approach used in this design is Research and Development using the ADDIE model. By analyzing and designing financial applications using BPMN, BUMDes Pulotondo is expected to be able to improve efficiency and transparency in its financial management. The results of the study show that the results of the analysis using the fishbone diagram can create an application design with two levels of system users, namely administrators and staff. Using BPMN shows the business process flow of financial reports, namely the Profit and Loss Report, Statement of Changes in Equity, Cash Flow Report, and Balance Sheet Report. This research provides an original contribution by integrating BPMN modeling with the ADDIE development framework to design an Accounting Information System (AIS) specifically designed for Village-Owned Enterprises (BUMDes). In contrast to previous studies that often apply generic financial systems, this study discusses the unique operational characteristics of BUMDes Pulotondo. The use of BPMN provides clear and standardized visualization of financial processes, while the implementation of user-level access (administrator and staff) increases the security and usability of the system.
Forecasting the number of foreign tourists visiting Indonesia during the Covid-19 Pandemic Sawitri, Retnaning Ayu Dyah; Eltivia, Nurafni; Riwajanti, Nur Indah
Journal of Sustainable Tourism and Entrepreneurship Vol. 2 No. 4 (2021): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v2i4.945

Abstract

Purpose: This study aims to predict the number of foreign tourists who come to Indonesia during the pandemic. Research Methodology: Forecasting using the Holt-Winters Multiplicative method and secondary data, namely the number of foreign tourists visiting Indonesia obtained from the website of the Central Statistics Agency. Results: Based on the forecast, in November and December 2021, the number of foreign tourists visiting Indonesia will increase because it coincides with the Christmas and New Year holidays. However, from January-October 2022, the visit rate continued to decline. The possibility of an increase in confirmed cases of COVID-19 due to the December forecast, namely the increased mobility of people to tourist destinations to spend the holiday, could be due to the global economic crisis due to COVID-19 cases. Limitations: The number of foreign tourist visits data on the Central Bureau of Statistics website is only available from early 2017 to October 2021. Contribution: Forecasting results can be used as a reference for the Indonesian government in formulating policies in anticipating the arrival of foreign tourists during the pandemic so that the recovery of the economic sector can be maximized.
Beyond Boundaries: The Relevance of R&D Innovation, Financial Ratios, and Revenue Diversification in Driving Business Growth in Technology Firms Kadir, Eka Yuli; Eltivia, Nurafni; Riwajanti, Nur Indah
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 26 No 3 (2024): July-September 2024
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2024.26.3.11164

Abstract

The National Association of Securities Dealers Automated Quotations Stock Market (NASDAQ) is the world's largest stock market, a significant source of investment in technology companies. Research and development (R&D) is one of the most critical components of the NASDAQ's growth strategy. The purpose of this research is to examine how R&D investment affects business growth, discuss how it relates to critical financial ratios like Return on Equity (ROE) and Return on Assets (ROA), and evaluate the revenue diversification tactics used by NASDAQ-listed technology companies 2018-2022. The results show that ROA positively influences revenue growth, which impacts business growth. However, ROE has no partial effects on business growth, and only one independent variable, the ROA variable, partially affects revenue growth. Therefore, this research is anticipated to provide useful advice on successfully combining innovation and financial stability to support long-term corporate growth and surpass preconceived notions for both businesses and academics. Research on growth strategy and corporate management in the rapidly advancing technological era could benefit significantly from this research.
Business Process Modeling of a Web-Based Learning System for Annual Tax Return Reporting Using the Coretax Administration System Model Mufida, Farah Ayu; Eltivia, Nurafni; Djajanto, Ludfi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5212

Abstract

The application of information technology in tax education is a strategic effort to enhance students' understanding and skills in tax reporting. This study aims to design a Business Process Model using the Business Process Model and Notation (BPMN) method for a web-based learning system of Annual Tax Return (SPT) reporting, based on the Coretax Administration System (CTAS) model, and implemented at the Tax Laboratory of Politeknik Negeri Malang. The research employs a descriptive qualitative method, with data collected through literature review, user needs analysis, and business process modeling. The resulting BPMN diagrams successfully simulate key components of real tax reporting processes, including taxpayer registration, digital certificate requests, and the submission of both individual and corporate SPTs. These business process models enable students to better understand and visualize digital tax workflows, thereby bridging the gap between theoretical concepts and practical systems. The models are expected to support the modernization of tax education in vocational higher education institutions.
Forecasting the number of foreign tourists visiting Indonesia during the Covid-19 Pandemic Sawitri, Retnaning Ayu Dyah; Eltivia, Nurafni; Riwajanti, Nur Indah
Journal of Sustainable Tourism and Entrepreneurship Vol. 2 No. 4 (2021): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v2i4.945

Abstract

Purpose: This study aims to predict the number of foreign tourists who come to Indonesia during the pandemic. Research Methodology: Forecasting using the Holt-Winters Multiplicative method and secondary data, namely the number of foreign tourists visiting Indonesia obtained from the website of the Central Statistics Agency. Results: Based on the forecast, in November and December 2021, the number of foreign tourists visiting Indonesia will increase because it coincides with the Christmas and New Year holidays. However, from January-October 2022, the visit rate continued to decline. The possibility of an increase in confirmed cases of COVID-19 due to the December forecast, namely the increased mobility of people to tourist destinations to spend the holiday, could be due to the global economic crisis due to COVID-19 cases. Limitations: The number of foreign tourist visits data on the Central Bureau of Statistics website is only available from early 2017 to October 2021. Contribution: Forecasting results can be used as a reference for the Indonesian government in formulating policies in anticipating the arrival of foreign tourists during the pandemic so that the recovery of the economic sector can be maximized.
MENGGALI POTENSI BUMDES PULOTONDO DALAM UPAYA MENINGKATKAN EKONOMI MASYARAKAT Yusna; Elvyra Handayani Soedarno; Retno Widiastuti; Nurafni Eltivia; Ima Kristanti; Putri Ayu Berlianingtyas; 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.
ANALISIS PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA PENGELOLAAN SAMPAH DI PT PERKEBUNAN NUSANTARA X PABRIK GULA MERITJAN Nabila Dhiya Ulhaq; Nurafni Eltivia; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 9 No. 2 (2022): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v9i2.3704

Abstract

This study was intended to investigate the implementation of Environmental Management Accounting (EMA) on waste management at PT Perkebunan Nusantara X Sugar Factory Meritjan Kediri East Java. This study was descriptive-qualitative, uses qualitative method and collects data by interviews and documentation from relevant parties, such as Financial and General Division and Engineering and Processing Division of PG Meritjan. PG Meritjan generates three types of waste, namely liquid, solid, air, and hazardous and toxic waste. EMA has two approaches, PEMA (Physical Environmental Management Accounting) and MEMA (Monetary Environmental Management Accounting). According to PEMA, PG Meritjan manage the Liquid waste by WWTP system, solid waste is managed by the Engineering and Processing Division to be reused and the rest is managed by a third party, air waste is managed by Dust Collector system, and hazardous and toxic waste is collected and managed by third party. In MEMA, PG Meritjan allocates environmental costs as Reconditioning and Environmental Management account but still be associated with a company's financial statements. This study suggests the company to make a separate financial report related with the waste cost allocation in order to inform the quality of waste management.
Penyusunan Laporan Keuangan Menggunakan ABSS Accounting Versi 25 dan Analisis Kinerja Keuangan Meidya Krisagita; Fathimatus Zahro Fazda Oktavia; Nurafni Eltivia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 11 No. 1 (2024): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v11i1.6546

Abstract

Penelitian ini bertujuan untuk menerapkan ABSS Accounting Versi 25 dalam penyusunan laporan keuangan dan menganalisis kinerja keuangan menggunakan analisis rasio keuangan pada Batik Puspita Pacitan. Teknik pengumpulan data yang digunakan adalah wawancara dan dokumentasi. ABSS Accounting Versi 25 diterapkan dalam penyusunan laporan keuangan yang melibatkan Kantor Pusat dan Kantor Cabang. Hasil penelitian ini menunjukkan bahwa penyusunan laporan keuangan dengan menerapkan ABSS Accounting Versi 25 menjadi lebih mudah, akurat dan real time. Hasil analisis rasio keuangan menunjukkan kinerja keuangan yang baik.
EDUKASI LITERASI KEUANGAN UNTUK MENINGKATKAN PERSONAL INCOME BAGI PEKERJA KONSTRUKSI DI KECAMATAN SUKOLILO, KOTA SURABAYA Tsumma Lazuardini Imamia; Sutrisno Sutrisno; Atik Andhayani; Novrida Qudsi Lutfillah; Rita Darmayanti; Atika Syuliswati; Nurafni Eltivia
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 3 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i3.674

Abstract

Construction workers, as the main pillar of infrastructure development, often face challenges in managing their finances. Income fluctuations, urgent living needs, and lack of access to formal financial products and services are the main obstacles. This community service aims to improve the understanding of financial literacy among construction workers in Sukolilo District, Surabaya by implementing simple financial management. The activity method used is Focus Group Discussion (FGD). Furthermore, a SWOT analysis is carried out to enable the identification of actions that need to be taken to utilize potential and improve deficiencies, as well as to adapt to changes that may occur. The programs implemented include interactive training, individual consultations, and the provision of easy-to-understand educational materials. The training materials cover a variety of topics, from budget planning, debt management, to simple investments. The results of this community service show a significant increase in the level of financial literacy of participants. This is reflected in the increased ability of participants to prepare budgets, record expenses, and make wiser financial decisions. In addition, this program can also direct participants' financial behavior to improve savings habits and reduce dependence on high-interest loans. This financial literacy program for construction workers proves that with the right approach, we can empower them to achieve financial well-being. Through strong synergy, we can build a better future for construction workers and their families.
The Influence of ROA, ROE, and DER to Stock Prices on Industrials Company Listed on Indonesian Stock Exchanges (IDX) for The Period 2018 - 2022 Tseina Achmad Zendie Samla A Ghannie; Farah Binti Alias; Nurafni Eltivia
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 3 (2026): July : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

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

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh ukuran perusahaan, struktur modal, dan likuiditas terhadap profitabilitas perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018–2022. Dengan menggunakan metode penelitian kuantitatif dan analisis regresi linier berganda, penelitian ini menyelidiki bagaimana rasio keuangan berdampak pada harga saham. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan tahunan yang diaudit dari 18 perusahaan industri yang dipilih melalui purposive sampling. Hasil analisis menunjukkan bahwa ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap profitabilitas, menunjukkan bahwa perusahaan yang lebih besar lebih mampu memanfaatkan asetnya secara efisien. Struktur modal juga menunjukkan dampak yang signifikan, di mana keseimbangan optimal antara utang dan ekuitas berkontribusi positif terhadap profitabilitas. Selain itu, likuiditas memiliki pengaruh yang beragam, menunjukkan bahwa sementara likuiditas yang memadai memastikan stabilitas operasional, likuiditas yang berlebihan dapat menyebabkan inefisiensi. Temuan ini memberikan wawasan berharga bagi manajer perusahaan, investor, dan pembuat kebijakan dalam merumuskan strategi keuangan untuk meningkatkan profitabilitas dan daya saing perusahaan dalam lingkungan ekonomi yang dinamis.
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