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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis J-MAS (Jurnal Manajemen dan Sains) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Journal of Social Science

Nensi Yuniarti. Zs

Department Of Accountancy, Faculty Of Economic And Business, Universitas Muhammadiyah Bengkulu

Author-ID : 3031825

Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Veterinary Other

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PENGARUH AGRESIVITAS PAJAK MENGGUNAKAN PROKSI BOOK TAX DIFFERENCE (BTD) DAN CASH EFFECTIVE TAX RATE (CETR) TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) Nensi Yuniarti. Zs; Budi Astuti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 8 No 2 (2020)
Publisher : UNIVED Press

Penelitian ini bertujuan untuk menguji pengaruh agresivitas pajak terhadap pengungkapan tanggung jawab sosial perusahaan. Variabel independen yang digunakan dalam penelitian ini adalah agresivitas pajak dengan proksi Book-tax Difference (BTD), dan Cash Effective Tax Rate (CETR). Variabel dependen dalam penelitian ini adalah Corporate Social Responsibility (CSR). Penelitian ini dilakukan pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia tahun 2015-2019, dengan menggunakan analisis resgresi berganda dan pengujian analisis sensitivitas. Teknik pengambilan sampel dilakukan melalui purposive sampling. Jumlah perusahaan sampel sebanyak 38 perusahaan dengan jumlah observasi sebanyak 152 observasi. Hasil penelitian menunjukkan bahwa agresivitas pajak dengan proksi BTD tidak berpengaruh terhadap CSR dimana hasil penelitian didapatkan signifikansi lebih besar dari 0,205 > 0,05, sedangkan agresivitas pajak dengan proksi CETR berpengaruh terhadap CSR, dengan hasil signifikansi 0,00 < 0,05. Temuan lain dalam penelitian ini mengungkapkan bahwa perusahaan yang melakukan agresivitas pajak cenderung untuk melakukan pengungkapan tanggung jawab sosial yang lebih luas untuk mendapat dukungan positif dari masyarakat dan lingkungan untuk mempertahankan eksistensinya.

Faktor-Faktor yang Mempengaruhi Non Performing Financing (NPF) pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode 2015-2019 Nensi Yuniarti Zs; Budi Astuti; Furqonti Ranidiah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Non Performing Financing (NPF) is a channeling of funds carried out by financial institutions such as Sharia Banks where in the implementation of financing payments by customers there are things such as non-current financing, financing where debtors do not meet the promised requirements, and the financing does not comply installment schedule. This study aims to determine the effect of internal and external factors on Non-Performing Financing (NPF). Internal factors include Allowance for Impairment Losses (CKPN) and Operating Expenses for Operating Income (BOPO); Macroeconomic factors include Gross Domestic Product and Inflation. Data collection techniques in this study are documentation in the form of quarterly financial statements of Islamic banks and statistical data for the 2015-2019 period. Data analysis techniques used are descriptive analysis test, classic assumption test, multiple regression test, and hypothesis testing. The results of the study show that: (1) Allowance for Impairment Losses (X1) affects the Non Performing Financing (NPF) with a sig value of 0,000 (0,000 <0.05). Operating Expenses Against Operating Income (X2) does not significantly influence the Non Performing Financing (NPF) with a sig value of 0.763 (0.763 > 0.05). Gross Domestic Product (X3) does not significantly influence the Non Performing Financing (NPF) with a sig value of 0.554 (0.554> 0.05). Inflation (X4) does not significantly influence the Non Performing Financing (NPF) with a sig value of 0.001 (0.001< 0.005).

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Nensi Yuniarti Zs; Isma Nurangraini; Budi Astuti; Furqonti Ranidiah; Dinal Eka Pertiwi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No S1 (2022): SPECIAL ISSUE DNU 14 TH
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10iS1.2053

This study aims to determine whether financial performance as measured by Non Performing Loans (NPL), Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR) has an effect on firm value and whether Corporate Social Responsibility (CSR) moderates the relationship between financial performance. to the value of the company. The study was conducted on banking companies listed on the Indonesian Stock Exchange in 2018-2020. This study uses the purposive sampling method, with the number of companies 12 x 3 years of research and a total sample of 36. The statistical method used is SPSS multiple linear regression, and Moderated Regression Analysis (MRA) with hypothesis testing, partial t statistical test, and coefficient of determination test. The results of this study state that: NPL has a positive and insignificant effect on firm value, with a significance of 0.128. LDR has a negative and significant effect on firm value, with a significance of 0.027. CAR has a positive and significant effect on firm value, with a significance of 0.007. with an adjusted r square value of 25.5%. Corporate Social Responsibility (CSR) cannot moderate the relationship between financial performance as measured by NPL and firm value. Corporate Social Responsibility (CSR) cannot moderate the relationship between financial performance as measured by LDR and firm value. Corporate Social Responsibility (CSR) cannot moderate the relationship between financial performance as measured by CAR and firm value.

Pendampingan Manajemen Dan Administrasi Keuangan Pada Koperasi Wanita Arwana Kota Bengkulu Budi Astuti; Nensi Yuniarti.Zs; Ahmad Sumarlan; Rina Yuniarti; Dwi Okta Nurkhofifah
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2021): November 2021
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

The Women's Cooperative "Arwana" which is a legal entity No.: 99/BH/DK PPKM/KEP/IX.4/2008 is a savings and loan cooperative having its address at Jl. Wren Rt. 17/Rw.06 Cempaka Permai Village, Gading Cempaka District, Bengkulu City. This cooperative was established by notarial deed SK. Minister of Law and Human Rights of the Republic of Indonesia Number: C-226.HT.03.01. July 5, 2006 and started operating in 2008. In 2019 this cooperative began to turn into a sharia-based cooperative. This community service activity aims to provide understanding assistance to administrators and members in terms of management as an effort towards better management from conventional to Sharia. So it is hoped that later the management and members of the cooperative in carrying out their duties and responsibilities in accordance with the principles and rules of management can become a financing system in accordance with the sharia concept. This community service is carried out with lectures on the principles of cooperative management. The output of this community service activity is that the management and members of the cooperative, especially in the savings and loan business, are able to know and understand and implement financing business activities with a management system according to SAK ETAP as a step towards developing a financing business that is still using the conventional system to be more ready to use the system. Sharia. The output of this community service is in the form of a scientific journal that will be published.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KARYAWAN PERUSAHAAN BUMN (Studi Pada Karyawan BRI Unit Ratu Samban Kota Bengkulu) Ahmad Junaidi; Nensi Yuniarti. Zs; Lia Radiana
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.1 No.2 Edisi Desember 2020
Publisher : Universitas Muhammadiyah Bengkulu

Penelitian ini bertujuan untuk menguji seberapa besar pengaruh Good Corporate Governance, yang diwakili oleh keterbukaan (transparency), akuntabilitas (accountability), tanggung jawab (reaponsibility), kemandirian (independency), dan kewajaran (fairness) terhadap kinerja karyawan pada bank BRI Unit Ratu Samban Kota Bengkulu. Jenis metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan menggunakan teknik pengumpulan data melalui penyebaran kuesioner (angket). Responden yang berpartisipasi pada penelitian ini sebanyak 30 orang karyawan yang berasal dari seluruh karyawan pada bank BRI Unit Ratu Samban Kota Bengkulu. Dengan menggunakan teknik analisis data regresi linear berganda, hasil penelitian ini dapat disimpulkan bahwa konstanta sebesar 11,127 menyatakan bahwa nilai konstanta positif menunjukan pengaruh positif antara variabel independen dengan variabel dependen, yaitu transparancy, accountability, responsibility, independency, dan fairness mengalami peningkatan, serta kinerja karyawan akan mengalami peningkatan juga.Â Kata Kunci :Transparancy, Accountability, Responsibility, Independency,dan Fairness, dan Kinerja Karyawan

IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA BANK BENGKULU Ahmad Sumarlan; Budi Astuti; Nensi Yuniarti. Zs
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.2 No.1 Edisi Juni 2021
Publisher : Universitas Muhammadiyah Bengkulu

The importance of this CSR (Corporate Social Responsibility) program has become a global trend with the increasing concern for prioritizing stakeholders. With the advancement of information technology and market openness, companies must seriously and openly pay attention to CSR. Law No. 40/2007 concerning Limited Liability Companies requires the implementation of social and environmental responsibilities. The law also requires all companies to report the implementation of these responsibilities in the Annual Financial Performance Report.Â Â Â Â Â Â Â Â Â Â Â Â Â Â This study uses a qualitative approach. Hariwijaya (2007:43) defines qualitative research as research that does not use mathematical, statistical or computer models. The research process begins with developing the basic assumptions and rules of thought that will be used in the research. The assumptions and rules of thinking are then applied systematically in data collection and processing to provide explanations and arguments. In qualitative research, the information collected and processed must remain objective and not influenced by the opinion of the researcher himself.This study uses a qualitative approach, qualitative research is research that intends to understand the phenomena of what is experienced by the research subject, for example behavior, perception, motivation, action, holistically, and by way of description in the form of words and language, in a special context. natural and by utilizing various scientific methods According to Moleong (2005:6).Â Â Â Â Â Â Â Â Â Â Â Â Â Â It was concluded that the implementation of the CSR (Corporate Social Responsibility) program at Bank Bengkulu was concluded as follows;a. Implementation of CSR (Corporate Social Responsibility) carried out by PT. Bank Bengkulu is to realize CSR funds that are distributed annually at least 70% of the CSR fund budget that has been determined, then the funds are realized to the community or public interest which is the target of Bank Bengkulu based on CSR principles. The funds are channeled through activities that have been planned based on the scope or field of CSR for one year.b. The forms of CSR implementation at Bank Bengkulu in the social sector that have been carried out by PT. Bank Bengkulu such as providing scholarships to outstanding students, providing book assistance, social welfare, caring for natural disasters and others. In the field of economics PT. Bank Bengkulu implements CSR activities such as SMEs, providing tax cars for Bengkulu province, opening employment opportunities, and other productive businesses. while in the field of environmental CSR which has been carried out by PT. Bank Bengkulu such as maintaining the cleanliness of the environment around the office, reforestation, nature conservation such as planting a thousand trees, environmental sanitation and others.Â CSR Keywords

Pengaruh Pengungkapan Akuntansi Lingkungan Dan Mekanisme Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019) Dinal Eka Pertiwi; Ahmad Junaidi; Furqonti Ranidiah; Nensi Yuniarti. zs; Kiki Permata Sari
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.2 No.2 Edisi Desember 2021
Publisher : Universitas Muhammadiyah Bengkulu

ABSTRACTÂ This study aims to determine whether cash turnover affects profitability, whether environmental accounting disclosures and good corporate governance mechanisms affect financial performance and environmental accounting disclosures and whether good corporate governance mechanisms affech financial performance simultaneously. The research was conducted on manufacturing companies listed on the indonesian stock exchange in 2017-2019.This research uses purposive sampling method, with the number of companies 29 x 3 years of research and a total sample of 87. The statistical method used is SPSS multiple linear regression, with partial t statistical test hypothesis testing, simultaneous f test and coefficient of determination test.The results of this study state that: environmental accounting disclosures has a negative effect on financial performance, with a sig value of 0,361. Institutional ownership has a negative effect on financial performance, with a sig valeu of 0,980. Managerial ownership has a positive effect on financial performance, with a sig value of 0,041. The audit committee has a positive and significant effech on financial performance, with a sig valeu of 0,011. Disclosure of environmental accounting, Institutional ownership, Managerial ownership, audit committee, with a sig value of 0,021.Keywords: environmental accounting, Institutional ownership, Managerial ownership, audit committee and financial performance

PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL REPONSIBILITY PADA PERUSAHAAN HIGH PROFILE DI BEI Zulkifli Zulkifli; Diah Khairiyah; Nensi Yuniarti ZS
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.3 No.1 Edisi Juni 2022
Publisher : Universitas Muhammadiyah Bengkulu

This research was conducted to see the effect, of foreign share ownership, managerial share ownership, and institutional share ownership, on Corporate Social Responsibility (CSR) disclosure. This research is a quantitative descriptive research method using secondary data. Determination of the sample using the purposive sampling method in order to obtain a sample of 35 samples from 110 companies. Analysis of the data used is a multiple linear regression analysis using the IBM SPSS Statistic 16 application. The results of this study indicate that foreign share ownership has no effect on Corporate Social Responsibility (CSR) disclosures with a significant value of 0.650, managerial stock ownership has an effect on Corporate Social Responsibility (CSR) disclosures with a significant value of 0.047, institutional share ownership has an effect on corporate social disclosures. Responsibility (CSR) with a significant value of 0.010. Simultaneously foreign share ownership, managerial share ownership, and institutional share ownership have a significant effect on the disclosure of Corporate Social Responsibility (CSR) with a significant value of 0.002.

MENINGKATKAN PEMBELAJARAN LITERASI & NUMERASI, ADAPTASI TEKNOLOGI, SERTA ADMINISTRASI SEKOLAH DI SMP NEGERI 1 SEPUTIH MATARAM LAMPUNG TENGAH Shelly Risky Belyani; Nensi Yuniarti ZS; Budi Astuti; Dinal Eka Pertiwi; Rachmad Dody Ariesna
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 2 No. 2 (2022): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

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

Mahasiswa sebagai agen perubahan dalam meningkatkan Sumber Daya Manusia dengan berkontribusi dan berinovasi bersama membantu masyarakat. Program Merdeka Belajar Kampus Merdeka (MBKM) merupakan program, dari konsep Merdeka Belajar yang memberikan ruang mahasiswa untuk mengembangkan diri serta berkontribusi, khususnya dalam permasalahan pendidikan. Di masa Pandemi Covid-19 telah menyebabkan Learning loss, yang sangat berdampak di dunia pendidikan. Dengan demikian, kampus mengajar merupakan salah satu kegiatan dari MBKM yang memberikan kesempatan mahasiswa untuk berkontribusi membantu permasalahan yang terjadi di dunia pendidikan. Kegiatan yang dilaksanakan mahasiswa yaitu membantu kegiatan belajar khususnya mengenai literasi & numerasi, adaptasi teknologi, serta membantu a dministrasi sekolah. Program ini dilaksanakan di SMP Negeri 1 Seputih Mataram Lampung Tengah. Program mengajar menggunakan buku cetak dan Lembar Kerja Siswa (LKS). Dalam meningkatkan literasi dilaksanakan dengan mengajak para siswa untuk membaca 15 menit di jam pertama pelajaran. Pada tahap adaptasi teknologi berikutnya diajarkan kepada para siswa menggunakan aplikasi pembelajaran yang ada di gadget dan laptop. Sedangkan di dalam adaptasi administrasi sekolah, pelaksanaannya membantu menata perpustakaan, pemberkasan dan pengarsipan data-data sekolah. Hasil dari kampus mengajar ini sangat membantu dan bermanfaat bagi mahasiswa, siswa, guru, maupun sekolah. Kata Kunci: Kegiatan Belajar Mengajar, Teknologi, Admnistrasi.

Pengaruh Penerapan Sistem E-Filling Dan Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Pelaporan E-Spt WPOP Pada Masa Pandemi Covid-19 Di Wilayah Kerja KPP Pratama Bengkulu Dua Budi Astuti; Popi Putri Prananda; Nensi Yuniarti Zs; Yudi Partama Putra; Mirra Sri Wahyuni
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3048

This study aims to analyze the effect of implementing the e-filling system and the role of tax volunteers in improving individual taxpayer electronic annual notification reporting compliance during the Covid-19 pandemic in the KPP Pratama Bengkulu Dua working area. The research type used is a quantitative type with an associative quantitative approach. The population in this study is individual taxpayer in the work area of KPP Pratama Bengkulu Dua, the number of respondents in this study is 50 people. Methods of data collection using a questionnaire. Based on the results of multiple linear regression, the regression equation form Y = 8.777 + 0.150 + 0.476. The results of the research and partial hypothesis testing show that the application of the E-Filling System has no significant effect on electronic annual notification individual taxpayer reporting compliance, the significance value is 0.321 > 0.05 and the t value is 1.002 < t table 2011, the role of Tax Volunteers has a significant effect on E reporting compliance. electronic annual notification individual taxpayer, the significance value is 0.000 < 0.05 and the f arithmetic value is 24,236 > f table 3.20, Simultaneously the E-Filling system and the role of tax volunteers have a significant effect on compliance with WPOP E-SPT reporting, the significance value is 0.000 < 0.05 and the f count 24,236 > f table 3.20

Co-Authors Ahmad Junaidi Andri Adriansyah Asri Riastuti Budi Astuti Diah Khairiyah Dinal Eka Pertiwi Dwi Okta Nurkhofifah Eduar Widyantoro Ezi Surya pratama Hernadianto, Hernadianto Indri Dwi Via Isma Nurangraini Kamelia Kuswanti Kiki Permata Sari Lia Radiana Mirra Sriwahyuni Popi Putri Prananda Rachmad Dody Ariesna Ranidiah, Furqonti Reka Sintia Rina Yuniarti, Rina Setiorini, Hesti Shelly Risky Belyani Shelly Rizky Belyani Sumarlan, Ahmad Tio Anggara Witri Gustina Yogi Hadhiyanto Yudi Partama Putra Yusmaniarti Zela Fitriani Zulkifli Zulkifli

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