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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis J-MAS (Jurnal Manajemen dan Sains) Journal of Social Science Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Journal of Social Science Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Nensi Yuniarti. Zs
Department Of Accountancy, Faculty Of Economic And Business, Universitas Muhammadiyah Bengkulu
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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

Abstract

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
Ethical Sensitivity and Moral Considerations of Accounting Students Based on Accounting Ethics Education Budi Astuti; Witri Gustina; Rina Yuniarti; Yusmaniarti Yusmaniarti; Nensi Yuniarti Zs
Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.095 KB) | DOI: 10.46799/jss.v2i5.218

Abstract

The purpose of this study was to examine the differences in ethical sensitivity and moral considerations of students based on semester and gender. The population of this study was Accounting Students at the University of Muhammadiyah Bengkulu. Sampling using the purposive sampling method to obtain as many as 87 respondents. The method of data collection is the questionnaire method. The data analysis technique used descriptive statistical analysis, data quality test, and hypothesis testing. The result of this research is that there is no difference between the ability of students who have received accounting ethics education in identifying ethical dilemmas compared to the ability of students who have not received accounting ethics education. The ability of female students who have received accounting ethics education is higher in identifying ethical dilemmas than the ability of male students. The ability of students who have received accounting ethics education is higher in making moral judgments than the ability of students who have not received accounting ethics education. There is no difference between the ability of female students who have received accounting ethics education better in making moral judgments than the ability of male students.
Pengaruh Tingkat Aktivitas Eksplorasi, Ukuran Perusahaan Dan Leverage Terhadap Konservatisme Akuntansi (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021) Kamelia Kuswanti; Nensi Yuniarti Zs; Furqonti Ranidiah; Budi Astuti; Yudi Partama Putra
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.4014

Abstract

This study aims to examine the effect of the level of exploration activity, company size, and leverage on accounting conservatism in mining companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The population in this study consisted of 71 companies. The sample technique selected based on certain criteria using purposive sampling was 16 companies.This research is a quantitative research with secondary data. The data analysis technique used multiple linear regression analysis which was processed using the SPSS (Statistical Product and Service Solution) application. Methods of data collection using data documentation.The partial results of the study show that the level of exploratory activity has no significant effect in a negative direction on accounting conservatism, this can be seen from the calculated t value of -1.301, with a significance value of 0.197 > 0.05. Firm size has a significant effect in a negative direction on accounting conservatism, this can be seen from the t-value of -4.006, with a significance value of 0.000 <0.05. Leverage has no significant effect in a negative direction on accounting conservatism, this can be seen from the t-value of -0.563, with a significance value of 0.575 <0.05. The results of the study simultaneously show that the Exploration Activity Level, Firm Size, and Leverage have a significant positive effect on accounting conservatism, this can be seen from the calculated F value of 5.465 with a significance value of 0.002 <0.05
Pengaruh Literasi Keuangan, Inklusi Keuangan, Financial Technology terhadap Kinerja Keuangan (Studi Kasus pada UMKM Mitra dan Binaan Kantor Perwakilan Bank Indonesia Provinsi Bengkulu) Nensi Yuniarti Zs; Shelly Rizky Belyani; Furqonti Ranidiah; Indri Dwi Via; Yogi Hadhiyanto
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1484

Abstract

This study aims to examine the Effect of Financial Literacy, Financial Inclusion, Financial Technology on the Financial Performance of MSMEs assisted by Bank Indonesia Representative Office of Bengkulu Province. The research sample is the owners and financial staff of MSMEs assisted by Bank Indonesia Representative Office of Bengkulu Province. This research uses quantitative methods. The data collection technique in this study used a questionnaire, which is a data collection technique that was carried out by giving questions and written statements to the respondents to answer. The data analysis technique used in this study is the Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, t test, f test, r test, Multiple Linear Regression, Coefficient of Determination Test using SPSS assistance. The results showed that there was an influence of financial literacy on financial performance with sig = 0.041 and 𝑡ℎ𝑖𝑡𝑢𝑛𝑔 2,099> 𝑡𝑡𝑎 ( sig = 0.0584 and 𝑡ℎ𝑖𝑡𝑢𝑛𝑔 0.551 < 𝑡𝑡𝑎𝑏𝑒𝑙 1.677 simultaneously there is an effect of financial literacy, financial inclusion, financial technology on financial performance with sig = 0.000 and fcount 25.093. The R Square value is 58.6% and the remaining 41.4% is influenced by other variables that are not examined. The conclusions of this study indicate that there are two variables that have a significant effect, namely financial literacy on financial performance and financial inclusion on financial performance. And there is one variable that has no significant effect, namely financial technology on financial performance.
KOMPARASI KINERJA KEUANGAN SEBELUM DAN SESUDAH MERGER DAN AKUISISI PADA PERUSAHAAN PENGAKUISISI DI BEI Zela Fitriani; Nensi Yuniarti Zs
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 4 No. 2 (2023): Edisi Desember 2023
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v4i2.5394

Abstract

Penelitian ini bertujuan untuk menganalisis dampak merger dan akuisisi terhadap kinerja keuangan perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia. Periode penelitian yang digunakan adalah tahun 2019-2020. Populasi penelitian meliputi seluruh perusahaan publik yang terdaftar di Bursa Efek Indonesia yang melakukan aktivitas merger dan akuisisi periode 2019-2020. Sampel ditentukan dengan teknik purposive sampling dan diperoleh 15 perusahaan. Penelitian ini merupakan penelitian kuantitatif dengan data skunder. Teknik analisis data menggunakan analisis regresi linier berganda yang diolah menggunakan aplikasi SPSS (Statistical Product and Service Solution). Metode pengumpulan data menggunakan dokumentasi data. Hasil pengujian paired sample t-test untuk rasio likuiditas yang diproksikan dengan current ratio (CR); rasio aktivitas yang diproksikan dengan Current ratio (CR); rasio solvabilitas yang diproksikan dengan Debt to Equity Ratio (DER); rasio profitabilitas yang diproksikan dengan Retutn On Asset (ROA) pada 1 dan 2 tahun sesudah merger dan akuisisi memiliki nilai Asymp.Sig (2-tailed) lebih besar dibandingkan nilai signifikansi yang ditetapkan α=0,05 (>0,05). Hal ini dapat diartikan bahwa tidak terdapat perbedaan signifikan pada current ratio, Debt to Equity Ratio (DER), Retutn On Asset (ROA) setelah merger dan akusisi. Kata Kunci: Kinerja Keuangan, Merger, Akusisi, Rasio Keuangan
PENGARUH KUALITAS PELAYANAN DAN BAGI HASIL TERHADAP KEPUASAN NASABAH MENABUNG PADA BANK SYARIAH MANDIRI CABANG BENGKULU Reka Sintia; Budi Astuti; Yudi Partama Putra; Nensi Yuniarti Zs
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 4 No. 2 (2023): Edisi Desember 2023
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v4i2.5635

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan bagi hasil terhadap kepuasan nasabah menabung di Bank Syariah Mandiri cabang Penelitian ini dilaksanakan pada Bank Syariah Mandiri Cabang Bengkulu S. Parman jalan S.Parman No. 62, Padang jati, Bengkulu. Teknik pengumpulan data pada penelitia ini menggunakan metode survey yaitu mendapatkan data dari tempat yang alamiah melalui kuisioner. Metode pengambilan sampel dalam penelitian ini adalah metode simple random sampling yaitu pengambilan anggota sampel dari populasi dilakukan secara acak tanpa memperhatikan strata yang ada dalam populasi. Responden dalam penelitian ini berjumlah 100 orang nasabah Bank Syariah Mandiri cabang Bengkulu. Hasil dari penelitian ini menyatakan bahwa : Kualitas pelayanan (X1) berpengaruh terhadap kepuasan nasabah (Y), hal ini ditunjukkan dengan signifikansi sebesar 0,000 dimana lebih kecil dari 0,05 dan bagi hasil (X2) berpengaruh terhadapkepuasan nasabah (Y), hal ini ditunjukkan dengan signifikansi sebesar 0,000 dimana lebih kecil dari 0,05. Serta dengan nilai Adjusted R Square sebesar 30,7%. Kata kunci: Kualitas Pelayanan, Bagi Hasildan Kepuasan Nasabah.
PENGARUH EARNING PER SHARE, RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Tio Anggara; Nensi Yuniarti. Zs; Dinal Eka Pertiwi; Furqonti Ranidiah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6267

Abstract

This research was carried out using Moderated Regression Analysis (MRA) with the help of SPSS software version 22.0. The results of the Earning Per Share (EPS) research have no effect on share prices because the significance value of 0.221 is greater than 0.05. Return on Assets (ROA) has no effect because it has a significance value of 0.543 which is greater than 0.05. Debt To Equity Ratio (DER) has no effect on stock prices because the significance value of 0.306 is greater than 0.05. Furthermore, the dividend policy variable has an influence in moderating the Earning Per Share (EPS) variable on stock prices because the significance value of 0.008 is smaller than 0.05. The dividend policy moderation variable influences Return On Assets (ROA) on stock prices because the significance value is 0.006 more. smaller than 0.05. The dividend policy moderating variable has an influence in moderating the Debt To Equity Ratio (DER) variable on stock prices because the significance value of 0.011 is smaller than 0.05. Keywords: Earning Per Share, Return On Assets and Debt To Equity Ratio, Share Prices and Dividend Policy
PENGARUH ETIKA, KOMITMEN ORGANISASI DAN PENEKANAN ANGGARAN TERHADAP BUDGETARY SLACK (STUDI PADA OPD KAB. KEPAHIANG) Eduar Widyantoro; Nensi yuniarti Zs; Yudi Partama Putra; Ahmad Junaidi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6274

Abstract

This study aimed to determine the effect of ethics, organizational commitment and budget emphasis on budgetary slack. The population of this study was the SKPD in Kepahiang Regency which consists of 9 Agencies or Services in Kepahiang Regency. This study used descriptive quantitative research method. The sample of this study was selected by using a purposive sampling technique. The data wre collected by using a questionnaire. The data were analyzed by using validity tests, reliability tests, hypothesis testing and multiple linear regression analysis with SPSS version 22.0 software. The results of this study indicate that Ethics partially has effect on budgetary slack in SKPD. This was proved by the t test results showing the t_sig value for the Ethics variable, namely sig a = 0.000 < 0.05 with a t table value of 5.908. The organizational commitment partially has effect on budgetary slack. This is proved by the t test results showing the t_sig value for the organizational commitment variable, namely sig a = 0.000 < 0.05 with a t table value of 8.928. Budget emphasis partially has effect on budgetary slack. This was proved by the t test results showing the t_sig value for the organizational commitment variable, namely sig a = 0.010 < 0.05 with a t table value of 2.644. Ethics, organizational commitment and budget emphasis simultaneously have a significant effects on budgetary slack in SKPD. This was proved by the results of the F test which shows a sig value of less than 0.05, 0.000.  Keywords: Ethics, Organizational Commitment, Budget Emphasis and Budgetary Slack.
PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI: (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Sri Wulan Pertiwi; Nensi Yuniarti. Zs; Furqonti Ranidiah; Yudi Partama Putra; Chairul Suhendra
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1655

Abstract

This study aims to determine the effect of financial distress, leverage, and company size on accounting conservatism in manufacturing companies in the food and beverage industry sector which are listed on the Indonesia Stock Exchange in 2019-2021. This study uses secondary data in the form of industrial (company) financial reports for the food and beverage sector for 2019-2021. The study used the purposive sampling method, with the number of companies 25 x 3 years of research and a total sample of 75. The statistical method used was SPSS multiple linear regression with hypothesis testing, partial t statistical test, simultaneous f test and test of the coefficient of determination. The results of this study indicate that: based on the results of the t test for the variable financial distress (X1_FD) it has a significance of 0.155, which means that it is greater than 0.05, then H1 is rejected. Thus it can be concluded that the financial distress variable has no significant effect on accounting conservatism. The leverage variable (X2_LEV) has a significance of 0.000, which means it is smaller than 0.05, then H2 is accepted. Thus it can be concluded that the leverage variable (X2_LEV) has a significant effect on accounting conservatism. And the results of testing hypothesis 3 show that firm size (X3_UP) has no effect on accounting conservatism. This can be seen from the significance value of 0.491. The significance level is above 0.05, so it can be concluded that company size has no effect on accounting conservatism.
The Effect Of Accounting Knowledge And Business Scale On The Preparation Of SAK EMKM Financial Statements (Empirical Study of MSMEs in Kota Manna District of South Bengkulu Regency) Andri Adriansyah; Ahmad Sumarlan; Nensi Yuniarti. Zs; Dinal Eka Pertiwi
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1264

Abstract

One of efforts to improve the performance and sustainability of MSMEs is to improve the understanding of MSME owners on an understanding of accounting. It can assist MSME actors in properly recording, so that business profits can be correctly identified and their management and accountability can be properly accounted. The purpose of this study is to obtain evidence about the effect of accounting knowledge and bussines scale on the preparation of SAK EMKM financial statements for MSMEs in kota Manna district of South Bengkulu Regency. This research technique was quantitative descriptive type. The data was collected by using the observation, questionnaires and documentation. The methods of data analysis used were the descriptive data analysis and multiple regression analysis with α 0.05. The results of this study indicate that partially the accounting knowledge has a positive and significant effect on the preparation of SAK EMKM financial statements, while the business scale does not have a significant effect on the preparation of SAK EMKM financial statements. There is simultaneously the effect of the accounting knowledge and the business scale on the preparation of SAK EMKM financial reports. Keywords: Knowledge of Accounting, Business Scale, SAK EMKM, Financial Statements
Co-Authors Ahmad Junaidi Andri Adriansyah Asri Riastuti Budi Astuti Chairul Suhendra Diah Khairiyah Dinal Eka Pertiwi Dwi Okta Nurkhofifah Eduar Widyantoro Ezi Surya pratama Hernadianto, Hernadianto Inda Tri Rahayu 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 Sri Wulan Pertiwi Sumarlan, Ahmad Tio Anggara Widia Yuliana Witri Gustina Yogi Hadhiyanto Yudi Partama Putra Yusmaniarti Zela Fitriani Zulkifli Zulkifli