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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis J-MAS (Jurnal Manajemen dan Sains) Jurnal Pengabdian Masyarakat Bumi Raflesia Journal of Social Science Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS 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
Religion Agriculture, Biological Sciences & Forestry 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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The Effect Of Increasing Price And Scarcity Of Fuel (BBM) On Fisherman's Income In New Ketapang Village Semidang Alas Maras District Seluma District Desi Fitria; Ezi Surya Pratama; Nensi Yuniarti Zs; Dinal Eka Pertiwi; Hernadianto Hernadianto
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.v4i3.1315

Abstract

This study aims to examine the effect of rising prices and scarcity of fuel oil (BBM) on fishermen's income in Ketapang Baru Village, Semidang Alas Maras District, Seluma Regency. The population in this study consisted of 60 fishermen, the research sample was 60 fishermen by taking the entire population. The type of research conducted in this research is descriptive quantitative research.The data used in this research is quantitative data. Where is the use of secondary data in the form of questionnaires that are distributed to fishermen. The data is processed using the SPSS application, namely software that functions to analyze data, perform statistical calculations both for statistics with basic windows.By using the f test analysis technique, the variables increasing the price of fuel oil (XI), scarcity of fuel oil (X2), simultaneously (simultaneously) affect fishermen's income (Y). This is shown by the results of the f' test that the significance value is 0.000. This significance value is less than 0.05. This means that there is a significant effect of rising fuel prices (XI) and fuel scarcity (X2) on fishermen's income (Y.
DO VAT INCREASES AND DIGITAL MARKETING AFFECT GEN Z PURCHASE DECISIONS? THE MODERATING EFFECT OF E-COMMERCE TRANSACTIONS Nensi Yuniarti. Zs; Inda Tri Rahayu; Furqonti Ranidiah; Dinal Eka Pertiwi
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 2 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i2.8916

Abstract

In the digital era, consumer behavior—especially among Generation Z—has changed significantly due to easy access to information and online shopping. This generation is technologically literate, values experiences, is socially aware, and is influenced by peers and influencers. This study aims to analyze the effects of value-added tax (VAT) increases and digital marketing on Generation Z’s purchasing decisions, with e-commerce transactions serving as a moderating variable. The research employs a quantitative approach, collecting primary data  through an online questionnaire from 294 students of the Faculty of Economics and Business at Universitas Muhammadiyah Bengkulu. Participants were selected using the Slovin formula from a population of 1,108 students. Data were analyzed using SmartPLS 4. The results indicate that VAT increases have no significant effect on purchasing decisions (t = 1.816; p = 0.069), whereas digital marketing has a significant effect (t = 2.894; p = 0.004). Additionally, e-commerce transactions do not moderate the effects of VAT increases (t = 0.324; p = 0.746) or digital marketing (t = 0.858; p = 0.391) on purchasing decisions.
PENGARUH ESG (ENVIRONMENTAL SOCIAL GOVERNANCE), PERTUMBUHAN ASSET, DAN SIKLUS HIDUP PERUSAHAAN TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020-2022 Widia Yuliana; Ahmad Sumarlan; Hernadianto Hernadianto; Nensi Yuniarti Zs
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

  This study aims to analyze the influence of ESG (Environmental Social Governance), asset growth, and company life cycle on cash holdings in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. The research method used is a quantitative method using secondary data obtained from annual reports and sustainability reports of manufacturing companies listed on the IDX. The study population consisted of 209 companies, with a research sample of 48 observations selected using a purposive sampling technique. Data analysis was performed using multiple linear regression with the help of the SPSS program. The results showed that ESG had a negative and significant effect on cash holdings with a significance value of 0.007 and a regression coefficient of -0.203, asset growth had a negative and significant effect on cash holdings with a significance value of 0.001 and a regression coefficient of -0.119, and company life cycle had a negative and significant effect on cash holdings with a significance value of 0.004 and a regression coefficient of -0.098. Simultaneously, ESG, asset growth, and the company's life cycle significantly influence cash holdings, with a significance value of 0.000 and an Adjusted R Square of 0.322. The conclusion of this study indicates that increased ESG disclosure, asset growth, and the development of the company's life cycle tend to reduce the level of cash holdings in manufacturing companies due to the increasing need for funds for operational activities, investments, and corporate responsibilities. These three variables are able to explain 32.2% of the variation in cash holdings, while the remainder is influenced by other factors outside the study. Keywords: ESG (Environmental Social Governance), Asset Growth, Company Life Cycle, Cash Holding, Manufacturing Companies
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2023) Arli Mandala Putra; Nensi Yuniarti. Zs; Budi Astuti; Chairul Suhendra
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, and sales growth on tax avoidance with Good Corporate Governance as a moderating variable in companies included in the LQ45 Index on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Tax avoidance is proxied by the Effective Tax Rate (ETR), profitability is measured using Return on Assets (ROA), liquidity using the Current Ratio (CR), leverage using the Debt to Equity Ratio (DER), sales growth is measured based on sales growth, and Good Corporate Governance is proxied by institutional ownership. This study uses a quantitative approach with secondary data obtained from financial statements and company annual reports. The sampling technique uses a purposive sampling method to obtain 168 observational data. The data analysis methods used are multiple linear regression and Moderated Regression Analysis (MRA). The results show that partially profitability, liquidity, and sales growth do not have a significant effect on tax avoidance, while leverage has a significant effect on tax avoidance. Simultaneously, profitability, liquidity, leverage, and sales growth have a significant effect on tax avoidance. Furthermore, good corporate governance (GCG) was unable to moderate the effects of profitability, liquidity, and sales growth on tax avoidance, but it was able to moderate the effect of leverage on tax avoidance. This finding indicates that a company's funding structure, controlled by good corporate governance, plays a significant role in influencing tax avoidance practices in LQ45 companies. Keywords: Tax Avoidance, Profitabilitas, Likuiditas, Leverage, Sales Growth, Good Corporate Governance
ANALISIS VALUE FOR MONEY DALAM PENGUKURAN KINERJA ANGGARAN PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KABUPATEN EMPAT LAWANG Nada Melinda; Dinal Eka Pertiwi; Nensi Yuniarti Zs; Furqonti Ranidiah
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the budget performance of the Public Works and Spatial Planning (PUPR) Department of Empat Lawang Regency using the Value for Money approach reviewed from the economic, efficiency, and effectiveness aspects. The research method used is a descriptive method with a qualitative approach using secondary data sourced from the Budget Realization Report (LRA) and the Physical and Financial Realization Report of the PUPR Department of Empat Lawang Regency for the 2022–2024 Fiscal Year. Data collection techniques were carried out through documentation and literature studies, while data analysis used Value for Money measurements based on economic, efficiency, and effectiveness ratios. The results of the study indicate that from an economic aspect, budget performance is in the economic category during the 2022–2024 period with ratios of 105.54%, 200.63%, and 168.43%, respectively. From the efficiency aspect, budget performance shows a very efficient category in 2022 (84.22%), efficient in 2023 (91.26%), but becomes inefficient in 2024 (129.40%) due to budget refocusing. Meanwhile, from the effectiveness aspect, budget performance is in the fairly effective category for three consecutive years with a ratio of 98.82%, 89.37%, and 87.12%, although experiencing a downward trend every year. The conclusion of this study shows that the budget performance of the PUPR Office of Empat Lawang Regency has generally met the Value for Money principle, especially in the economic and effectiveness aspects, but the efficiency aspect still needs to be improved so that budget management can produce more optimal performance and provide greater benefits to the community. Keywords: Budget, Effectiveness, Efficiency, Financial Performance, Value for Money
PENGARUH MENTAL ACCOUNTING, HERDING BEHAVIOR DAN OVERCONFIDENCE TERHADAP KEPUTUSAN INVESTASI (STUDI KASUS PADA KANTOR PERWAKILAN BURSA EFEK INDONESIA BENGKULU) Ummul Khair; Rebi Rahmad Ramadan; Rina Yuniarti; Nensi Yuniarti Zs
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of mental accounting, herding behavior, and overconfidence on investment decisions among investors registered at the Bengkulu Representative Office of the Indonesia Stock Exchange (IDX). The research method used is quantitative research with primary data collection through the distribution of questionnaires to 100 respondents who are investors in Bengkulu. The results show that mental accounting has a negative effect on investment decisions, herding behavior has a positive effect, and overconfidence has a positive effect on investment decisions. The conclusion of this study states that mental accounting, herding behavior, and overconfidence significantly influence investment decisions among investors in the city of Bengkulu. Keywords: Mental accounting, Herding behavior, Overconfidence, Investment decisions, Indonesia Stock Exchange
PENGARUH KEBIJAKAN PENGELOLAAN ASET DAN AKUNTABILITAS TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN EMPAT LAWANG Weni Herlianti; Nensi Yuniarti. Zs; Furqonti Ranidiah; Dinal Eka Pertiwi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of asset management and accountability policies on the quality of financial reports of the Empat Lawang Regency Government. The research method used is a quantitative method using primary data obtained through questionnaires distributed to 53 Empat Lawang Regency Government employees involved in asset management and financial report preparation. Data analysis techniques include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing (t-test and F-test). The results show that asset management policies have a positive and significant effect on financial report quality, while accountability has a positive effect on financial report quality. Simultaneously, asset management and accountability policies have a significant effect on financial report quality with a coefficient of determination (R²) of 0.778, indicating that 77.8% of the variation in financial report quality can be explained by these two variables, while the remaining 22.2% is influenced by other factors outside the study. The conclusion of this study is that the implementation of good asset management policies and increased accountability can improve the quality of financial reports of the Empat Lawang Regency Government. Keywords: Accountability, Asset Management Policy, Financial Report Quality, Local Government
PENDAMPINGAN PENYUSUNAN DAN PELAPORAN SPT TAHUNAN PPH BADAN UNTUK MENINGKATKAN LITERASI PERPAJAKAN DAN KAPASITAS LAYANAN KONSULTASI DI LEMBAGA BANTUAN HUKUM Dinal Eka Pertiwi; Nensi Yuniarti.Zs; Amir Mukadar; Desi Fitri
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 4 No. 4 (2026): Agustus
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v4i4.4277

Abstract

Rendahnya pemahaman wajib pajak dalam menyusun dan melaporkan Surat Pemberitahuan (SPT) Tahunan Pajak Penghasilan (PPh) Badan serta terbatasnya kapasitas Lembaga Bantuan Hukum (LBH) Universitas Muhammadiyah Bengkulu dalam memberikan layanan konsultasi perpajakan menjadi permasalahan yang melatarbelakangi pelaksanaan kegiatan pengabdian kepada masyarakat ini. Kegiatan bertujuan meningkatkan pemahaman dan keterampilan wajib pajak dalam menghitung, menyusun dokumen, mengisi, dan melaporkan SPT Tahunan PPh Badan, sekaligus memperkuat kapasitas LBH dalam memberikan layanan konsultasi perpajakan. Metode yang digunakan adalah participatory assistance melalui tahapan identifikasi kebutuhan, workshop literasi perpajakan, pendampingan praktik penghitungan dan pengisian SPT Tahunan PPh Badan, evaluasi menggunakan instrumen pre-test dan post-test, serta pendampingan berkelanjutan. Hasil evaluasi menunjukkan bahwa rata-rata tingkat pemahaman peserta meningkat dari 56,3% pada saat pre-test menjadi 90,8% pada saat post-test atau mengalami peningkatan sebesar 34,5 poin persentase. Selain itu, sebanyak 86% peserta telah mampu mengisi SPT Tahunan secara mandiri, 88% peserta mampu menyiapkan dokumen perpajakan secara sistematis, dan 85% peserta mampu menghitung PPh Badan sesuai ketentuan yang berlaku. Program ini juga meningkatkan kapasitas pengurus LBH dalam memberikan konsultasi perpajakan sehingga memperkuat fungsi kelembagaan sebagai pusat layanan pendampingan perpajakan bagi masyarakat. Kegiatan pengabdian memberikan dampak positif terhadap peningkatan literasi perpajakan, kualitas layanan konsultasi, dan kepatuhan pelaporan pajak, serta berpotensi menjadi model pendampingan yang dapat direplikasi pada lembaga pelayanan masyarakat lainnya.
DETERMINANTS OF TAX AVOIDANCE: THE INFLUENCE OF THIN CAPITALIZATION, TRANSFER PRICING AGGRESSIVENESS, AND ACCOUNTING CONSERVATISM WITH FINANCIAL CONSTRAINTS AS A MODERATING VARIABLE Dodi Irawan; Nensi Yuniarti. Zs; Ummul Khair; Dinal Eka Pertiwi
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.8985

Abstract

This study analyzes the effect of Thin Capitalization, Transfer Pricing Aggressiveness, and accounting conservatism on tax avoidance, with Financial Constraints as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. The research sample was 23 companies from 63 populations, with a purposive sampling method and multiple linear regression analysis and Moderated Regression Analysis (MRA) using SPSS 25. The results show that Thin Capitalization and accounting conservatism have no effect on tax avoidance, while Transfer Pricing Aggressiveness has a significant effect. The moderation test proves that Financial Constraints do not strengthen the relationship between the three independent variables and tax avoidance. This finding confirms that transfer pricing policies are more dominant in influencing tax avoidance practices. Therefore, supervision of affiliated transactions and transfer pricing policies needs to be tightened to suppress the potential for tax avoidance
MENINGKATKAN LITERASI PENYUSUNAN LAPORAN KEUANGAN YAYASAN BERSAMA YAYASAN PENDIDIKAN AL AUFA BENGKULU: MENINGKATKAN LITERASI PENYUSUNAN LAPORAN KEUANGAN YAYASAN BERSAMA YAYASAN PENDIDIKAN AL AUFA BENGKULU Nensi Yuniarti. Zs; Hesti Setiorini; Yudi Partama Putra; Furqonti Ranidiah
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 8 No. 1 (2025): APRIL: Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Yayasan Pendidikan Al Aufa Kota Bengkulu memiliki beberapa unit pendidikan yaitu, Paud IT Al Aufa, SD IT Al Aufa dan Rumah Quran Al Aufa. Yayasan ini memiliki 260 orang siswa dengan jumlah Guru 28 orang serta staff 7 orang. Setiap tahunnya Yayasan Pendidikan Al Aufa Kota Bengkulu terus meningkatkan mutu dan kualitas layanan Pendidikan dan meningkatkan kualitas SDM. Salah sata upaya untuk meningkatkan layanan baik terhadap siswa maupun terhadap guru terkhusus pada layanan kesejahteraan dan peningkatan keuangan, baik secara lembaga ataupun personal (siswa dan guru). Terkait dengan tekad dan keinginan yang tinggi dari Kepala Sekolah dan para guru untuk meningkatkan mutu pelaporan keuangan sekolah. Dorongan dan semangat yang kuat untuk maju merupakan modal utama untuk mengembangkan keterampilan di tengah persaiangan yang semakin ketat. Dalam pengabdian ini kegiatan yang dilaksanakan adalah sebagai solusi terhadap permasalahan yang ada selama ini yaitu memberikan edukasi, sosialisasi dan pendampingan tentang Strategi Pengelolan Keuanagn bagi yayasan pendidikan yang meliputi Periksa kondisi keuangan, Periksa status aset dan utang, Awasi Harta, Hutang dan Modal, Buatlah business plan baru, Pisahkan Uang Pribadi dan Usaha, Rencanakan Penggunaan Uang, Membuat Buku Catatan Keuangan, Hitung Keuntungan dengan benar, Putar Arus Kas Lebih Cepat, SisihkanKeuntunganuntukPengembangan Usaha, gunakan Pihak Ketiga dan Siapkan Dana Darurat, pengertian Laporan keuangan, manfaat dan pentingnya Laporan keuangan bagi Guru Dan Staf Di Yayasan Pendidikan Al-Aufa Kota Bengkulu , jenis laporan keuangan dan contohnya berupa Neraca, Laporan laba rugi, Laporan Arus Kas dan Laporan perubahan Modal.
Co-Authors Aan Zulyanto, Aan Ahmad Junaidi Andri Adriansyah Arli Mandala Putra Asri Riastuti Budi Astuti Chairul Suhendra Desi Fitri Diah Khairiyah Dinal Eka Pertiwi Dodi Irawan 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 Mukadar, Amir Nada Melinda Popi Putri Prananda Rachmad Dody Ariesna Ranidiah, Furqonti Rebi Rahmad Ramadan Reka Sintia Rina Yuniarti, Rina Setiorini, Hesti Shelly Risky Belyani Shelly Rizky Belyani Sri Wulan Pertiwi Sumarlan, Ahmad Tio Anggara Ummul Khair Weni Herlianti Widia Yuliana Witri Gustina Yogi Hadhiyanto Yudi Partama Putra Yusmaniarti Zela Fitriani Zulkifli Zulkifli