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All Journal Jurnal Ekonomi Pembangunan Jurnal Ilmu Manajemen (JIM) e-Jurnal Kewirausahaan AJIE (Asian Journal of Innovation and Entrepreneurship) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JOURNAL OF APPLIED ACCOUNTING AND TAXATION Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Minda Baharu Jurnal Akuntansi Jurnal Ekuilnomi Prosiding Konferensi Nasional PKM-CSR JURNAL EKONOMI BISNIS DAN MANAJEMEN Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi Bisnis dan Manajemen Seminar Nasional Teknologi dan Multidisiplin Ilmu Fokus Abdimas Jurnal Akuntansi INCOME : Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis dan Sosial INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Ekonomi Logistik Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Harmoni Economics: International Journal of Economics and Accounting
Aminatuzzuhro
Universitas Wijaya Putra Surabaya
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Determinan Tingkat Kemiskinan Di Provinsi Jawa Timur Dengan Pendekatan Makroekonomi Khubbi Abdillah; Agus Sarwo Edi; Aminatuzzuhro
Jurnal Ekuilnomi Vol. 6 No. 3 (2024): Ekuilnomi Vol 6(3) Nov 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/p4t9wg84

Abstract

Tujuan penelitian ini untuk menganalisis determinan tingkat kemiskinan di 38 kabupaten/kota Provinsi Jawa Timur dengan pendekatan makroekonomi yang bersumber dari data sekunder yang diterbitkan oleh Badan Pusat Statistik (BPS) Provinsi Jawa Timur Tahun 2018 - 2023. Indikator data makroekonomi yang digunakan dalam penelitian ini antara lain tingkat pengangguran terbuka, gini rasio, pertumbuhan ekonomi, indeks pembangunan gender, derajat desentralisasi fiskal, dan belanja modal. Teknik analisis yang digunakan dalam memecahkan penelitian ini dengan model panel FD-GMM. Hasil penelitian menunjukkan bahwa tingkat pengangguran terbuka, gini rasio berpengaruh positif signifikan terhadap tingkat kemiskinan. Belanja modal, pertumbuhan ekonomi, lag tingkat kemiskinan berpengaruh negatif signifikan terhadap tingkat kemiskinan. Sedangkan, indeks pembangunan gender dan derajat desentralisasi fiskal tidak berpengaruh signifikan terhadap tingkat kemiskinan di Provinsi Jawa Timur
Menggali Potensi Lokal melalui Pengembangan UMKM dan Peluang Desa Wisata dalam Pemulihan Covid-19 di Kampung Semanggi, Surabaya Ermawati, Yuli; Aminatuzzuhro, Aminatuzzuhro; Maulana, Sandi M
Fokus ABDIMAS Vol 1, No 1: OKTOBER 2022
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.1.18-24

Abstract

Translator  Translator  Translator  Desa Kendung in Surabaya is known as the Kampung Semanggi, because it has a large clover land and a large number of clover traders. Kampung Semanggi has a dream to become a Semanggi Culinary and Educational Tourism Village in the city of Surabaya. The problems experienced by the residents of Kampung Semanggi in general are the lack of ability to utilize local potential, both facilities and synergies with city government programs, lack of marketing for processed clover products, and lack of independent population data processing.In community service carried out by lecturers and students through the Wijaya Putra University Student Community Service Program activities, the team offers solutions by maximizing the local potential of Kampung Semanggi. As a result of the activity, the team has provided Inspiring Clover Cultivation activities, Innovation Training for clover processed products, as well as providing several facilities as a nursery for village tourism potential opportunities by helping facilitate the culinary stands of clover traders which will later be used as the Semanggi Culinary Center and the Kampoeng Semanggi Photo Spot area. For population data problems, the team helped collect and input data through Family Cards for residents and provided socialization of population data processing to 8 RT heads and RW 03 administrators.Keywords: Local Potential, Tourism Village, MSME Development 
Laporan keuangan BUM Desa: kendala, akuntabilitas, transparansi, dan keberlanjutan Iswoyo, Andi; Aminatuzzuhro, Aminatuzzuhro; Fauzuddin, Yanuar
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 2 (2023): Mei
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.2957

Abstract

Tujuan penelitian ini adalah untuk mendapatkan gambaran tentang penatakelolaan BUM Desa, persepsi, kendala yang dihadapi dan tantangan dalam menjalankan usaha, dan mengetahui akuntabilitas, transparansi, dan keberlanjutan laporan keuangannya. Penelitian ini mengunakan pendekatan kualitatif dengan mengambil subyek pada 2 BUM Desa di Kabupaten Gresik dan Kabupaten Malang dengan unit analisis terdiri dari kondisi dan kendala BUM Desa, profesionalitas, keterbukaan dan bertanggung jawab, partisipasi masyarakat, prioritas sumber daya local, dan berkelanjutan. Data diambil dengan observasi dan wawancara mendalam. Analisis data kualitatif menggunakan empat alur kegiatan yaitu catatan lapangan, pengumpulan informasi, penyajian informasi, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa kendala yang dihadapi BUM Desa antara lain pandemi COVID-19, kurangnya sumber daya manusia di bidang keuangan, minimnya pengetahuan tentang standar akuntansi, tidak adanya dukungan berupa pelatihan dan aplikasi laporan keuangan. Dalam tata kelola BUM Desa, sudah menunjukkan kinerja yang baik, akuntabilitas dan transparansi sudah berjalan dengan baik, partisipasi masyarakat terhadap BUM Desa juga sudah bagus. Namun dalam pengungkapan keberlanjutan dalam laporan keuangan hanya BUM Desa Wirausaha yang sudah menerapkan hal tersebut
THE DETERMINANT OF RISK MANAGEMENT DISCLOSURE Ardianingsih, Arum; Aminatuzzuhro; Sholehah, Hikma Markatus
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v25i1.3761

Abstract

Risk disclosure provides information about risks that can be used as considerations in making economic decisions. The purpose of this study is to understand the characteristics of the board of directors and management ownership impact on managed risk disclosure. The object of the study is banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022 The research data was taken from banking annual reports. The population is 41 banking companies, and the sample used is 39 companies. The study uses a total of 195 research data. The sampling technique uses purposive sampling. The analysis technique used in this study is Partial Least Square (PLS) - Structural Equation Modeling (SEM) with WarpPLS 8.0 software. The results of the study are that the size of the board of directors has a positive effect on risk management disclosure, board duality has no effect on risk management disclosure. Then the study also provides empirical evidence that managerial ownership has a significant negative effect on risk management disclosure. Keywords: Board of Directors, Disclosure, Risk, Ownership
Corporate Reputation, Available Slack, And Financial Distress Risk Aminatuzzuhro; Indrawati, Trisa; Fitriani, Nurul
Jurnal Akuntansi Vol. 28 No. 1 (2024): January 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i1.1821

Abstract

The global COVID-19 pandemic and the associated economic recession have posed significant challenges for companies in Indonesia. Many companies have struggled to survive, leading to mass layoffs or bankruptcy. This study is motivated to research the financial factors (namely, company reputation and available slack) related to the risk of financial difficulties, using 1,699 observations from non-financial public companies in Indonesia from 2020 to 2022. The research was conducted using moderated regression analysis performed with STATA software. The research results indicate that company reputation is negatively related to the risk of financial difficulties, and available slack strengthens this relationship. These results were robustly tested using coarsened exact matching. This study provides information for companies and stakeholders on reducing the risk of financial difficulties by strengthening the company's reputation and available slack.
PENGARUH TAX AVOIDANCE, KEBIJAKAN DEVIDEN, DAN AGENCY COST TERHADAP NILAI PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN Anggik Firda Safara; Tania Apriliyanti; Aminatuzzuhro Aminatuzzuhro
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 2 (2024): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i2.674

Abstract

The purpose of this study was to determine whether Tax avoidance, Dividend Policy, and Agency cost have a significant effect on firm value in manufacturing companies listed on the IDX 2020-2023. This study uses a descriptive quantitative approach which aims to explain the effect of the independent variables, namely Tax avoidance, Dividend Policy, and Agency cost on the dependent variable, namely firm value. The analysis method used in this study is multiple linear regression analysis, partial test (t test), coefficient of determination (R2 test) and simultaneous F test. The results of multiple linear regression analysis show that the three variables (X) show a positive effect on the variable (Y). The result of the partial test (t test) shows that all variables (X) have a significant effect on variable (Y). The result of R2 test shows that variable (Y) is influenced by variable (X) of 42.9% and the remaining 51.7% is influenced by other variables not examined in this study. And the simultaneous F test shows that variable (X) has a significant effect on variable (Y).
PENGARUH TAX AVOIDANCE, KEBIJAKAN DEVIDEN, DAN AGENCY COST TERHADAP NILAI PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN Anggik Firda Safara; Tania Apriliyanti; Aminatuzzuhro Aminatuzzuhro
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 2 (2024): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i2.674

Abstract

The purpose of this study was to determine whether Tax avoidance, Dividend Policy, and Agency cost have a significant effect on firm value in manufacturing companies listed on the IDX 2020-2023. This study uses a descriptive quantitative approach which aims to explain the effect of the independent variables, namely Tax avoidance, Dividend Policy, and Agency cost on the dependent variable, namely firm value. The analysis method used in this study is multiple linear regression analysis, partial test (t test), coefficient of determination (R2 test) and simultaneous F test. The results of multiple linear regression analysis show that the three variables (X) show a positive effect on the variable (Y). The result of the partial test (t test) shows that all variables (X) have a significant effect on variable (Y). The result of R2 test shows that variable (Y) is influenced by variable (X) of 42.9% and the remaining 51.7% is influenced by other variables not examined in this study. And the simultaneous F test shows that variable (X) has a significant effect on variable (Y).
Pemahaman Perpajakan dalam Memediasi Pengaruh Sanksi, Sikap dan Kesadaran terhadap Kepatuhan Pelaporan Pajak Karyawan Perusahaan di Indonesia Yani Susetyo; Ananda Putri Mayangsari; Samto; Aminatuzzuhro
E-logis : Jurnal Ekonomi Logistik Vol. 8 No. 1 (2026): April : E-Logis : Jurnal Ekonomi Logistik
Publisher : STIE Cendekia Karya Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70375/e-logis.v8i1.195

Abstract

Masih rendahnya tingkat kepatuhan pelaporan Surat Pemberitahuan Pajak (SPT) di Indonesia yang mendasari penelitian ini dilakukan. Hasil studi sebelumnya terdapat perbedaan terkait pengaruh kesadaran, sikap, dan sanksi terhadap kepatuhan wajib, sehingga perlu dilakukan pengujian lebih lanjut dengan memasukkan pemahaman perpajakan sebagai variabel mediasi. Tujuan penelitian ini untuk menganalisis pengaruh sanksi perpajakan, sikap wajib pajak, dan kesadaran pajak terhadap kepatuhan pelaporan SPT dengan pemahaman perpajakan sebagai variabel intervening. Pendekatan kuantitatif digunakan sebagai metode penelitian dengan melakukan survei terhadap 77 responden sebagai sampel dengan metode purposive sampling. Analisis data menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan sikap wajib pajak berpengaruh positif signifikan terhaap kepatuhan pelaporan SPT. Kesadaran wajib pajak tidak berpengaruh terhadap kepatuhan, tapi berpengaruh signifikan terhadap pemahaman perpajakan. Pemahaman perpajakan memediasi terhadap kepatuhan pajak.Penelitian ini memberi kontribusi penguatan peran pemahaman perpajakan sebagai mediator dalam perbedaan hasil penelitian sebelumnya untuk wajib karyawan di Indonesia.
Profit Management and Financial Performance : Analysis of the Influence on Company Value Calista Muliawati Putri; Aminatuzzuhro Aminatuzzuhro
Harmoni Economics: International Journal of Economics and Accounting Vol. 2 No. 1 (2025): February: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v2i1.87

Abstract

This study aims to determine the effect of earnings management and financial performance in firm value. The companies used in this study are food and beverage subsector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The method in this study uses a quantitative approach with secondary data in the form of company financial reports. The population in this study were 51 companies, using purposive sampling method and obtained a sample of 11 companies. The data analysis technique uses the classical assumption test, panel data multiple linier regression test, f test and t test, and the coefficient of determination test. The results of this study indicate that earnings management has a significant negative effect on firm value, profitability has a significant positive effect on firm value, earnings management and profitability affect firm value.
Pengaruh Literasi Keuangan dan Gaya Hidup terhadap Perilaku Pengelolaan Keuangan Mahasiswa Beasiswa KIP-Kuliah di Surabaya Farra Fayza Wahyuningrum; Aminatuzzuhro Aminatuzzuhro
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 4 No. 1 (2025): Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v4i1.5154

Abstract

The purpose of this study is to analyze the influence of financial literacy and lifestyle on financial management among university students. The research method used in this study is quantitative. The population in this study were 988 students receiving KIP-Kuliah at universities in Surabaya, the class of 2021. The sample used in this study was 91 students, using a random sampling technique. The data used in this study were primary data, namely by distributing questionnaires. The data analysis technique used in this study was quantitative data analysis using statistical methods. The statistical method used was SmartPLS version 4.0. The results of the study indicate that financial literacy influences the financial management of KIP-Kuliah recipients at universities in Surabaya, class of 2021. Lifestyle has no influence on the financial management of KIP-Kuliah recipients at universities in Surabaya, class of 2021. Both financial literacy and lifestyle simultaneously influence the financial management of KIP-Kuliah recipients at universities in Surabaya, class of 2021
Co-Authors Abdillah, Khubbi Acmad Zaki Fadhil Adhi, Daniel Kartika Adinda Ayu Puspitasari Agus Sarwo Edi Agus Sarwo Edi Alfin Maulana Alfin Maulana Ananda Putri Mayangsari Andi Iswoyo Andika Andika Anggik Firda Safara Antoni Antoni Arum Ardianingsih Calista Muliawati Putri DWI IRMA KOMALASARI Dwi Prihantono Endah Supeni Purwaningsih Ermawati, Yuli Estiasih, Soffia Pudji Faisol Humaidi Farra Fayza Wahyuningrum Fitriani, Nurul Heru Tjahjono Imam Suryadi Ismah Anggraini, Desy Kurniasari, Dwiyana Anela Linda Catur Widianti Linda Kurnia Hadi Putra Maulana, Sandi M Ni Putu Devi Anggraini Permatasari Permana, Galuh Argo Prawira, Yuda Prita Anugrah Widowati Pujianto Pujianto Pujianto Pujianto Putri Arini Septya Agustin Rizqiawan, Hendrik Rodhiyah Rodhiyah Samto Sholehah, Hikma Markatus Suprayoga, Suprayoga Supriyanto Supriyanto Tania Apriliyanti Tratuhany, Almadyah Putri Mahendra Trisa Indrawati Wahyudi, Aris Candra Wahyudiono Wahyudiono Yani Susetyo Yanuar Fauzuddin YOGIE SURYA Yuli Ermawati Yuli Ermawati