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All Journal EL-MUHASABA Jurnal Akuntansi Multiparadigma Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Buletin Ilmiah Nagari Membangun Aktiva : Jurnal Akuntansi dan Investasi Research In Management and Accounting (RIMA) Jurnal Equity IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Journal of Islamic Accounting and Tax (JIATAX) Oetoesan-Hindia: Telaah Pemikiran Kebangsaan BASKARA: Journal of Business and Entrepreneurship Equity: Jurnal Akuntansi Akuntansi Bisnis & Manajemen (ABM) Jurnal Konstanta : Ekonomi Pembangunan Equity Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Novrida Qudsi Lutfillah
Universitas Wijaya Putra
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Veterinary Other

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Tantangan dalam Perancangan dan Implementasi Aplikasi Laporan Keuangan untuk UMKM Lutfillah, Novrida Qudsi; Putri, Bella Lestari Agus
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i1.1388

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis tantanag dalamperancangan dan implementasi aplikasi accurate accounting di CV. SamchickPrima Berkah, serta strategi mengatasi tantangan tersebut. Metode penelitiankualitatif terapan dipilih dengan jumlah informan dua orang. Hasil penelitianmenunjukkan CV. Samchick Prima Berkah seringkali menghadapi kendala dalammengadopsi teknologi akuntansi yang canggih seperti aplikasi accurate accounting.Ketidakmampuan untuk memahami dan mengimplementasikan aplikasi tersebutdapat menyebabkan kesulitan dalam menyusun laporan keuangan yang akurat,terutama karena perbedaan dalam terminologi dan konsep akuntansi antara aplikasitersebut dan praktik akuntansi yang sudah ada di UMKM. Hal ini menunjukkanperlunya pendampingan dan bimbingan yang lebih intensif terhadap UMKMdalam mengadopsi teknologi baru, serta perlunya penyediaan arahan yang jelasmengenai standar akuntansi yang sesuai dengan jenis usaha dan peraturan yangberlaku yaitu SAK EMKM.
Koperasi sebagai solusi ekonomi kerakyatan indonesia Lutfillah, Novrida Qudsi
Oetoesan-Hindia: Telaah Pemikiran Kebangsaan Vol 2 No 2 (2020): Oetoesan Hindia: Telaah Pemikiran Kebangsaan
Publisher : Peneleh Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34199/oh.2.2.2020.008

Abstract

This research aims to provide a picture of the Indonesian condition and interpret it subjectively, then it will offer an Indonesian-style populist economy. Agricultural, marine and plantation product data obtained from the media is used to describe the condition of Indonesia, then the data is analyzed descriptively. The research results show that Indonesia's natural wealth is very abundant, but this condition has not made Indonesia independent. There are still cases that cause Indonesia to depend on other countries and burdened by foreign debt. To become independent, this paper offers an application of the Indonesian version of the populist economy paradigm by forming cooperation Abstrak Penelitian ini bertujuan memberikan gambaran tentang kondisi ekonomi Indonesia dan memaknainya secara subjektif, dan mengusulkan ekonomi kerakyatan ala Indonesia. Data hasil pertanian, kelautan, dan perkebunan yang didapat dari media digunakan untuk menggambarkan kondisi Indonesia. Data tersebut dianalisis secara deskriptif. Hasil penelitian menunjukkan kekayaan alam Indonesia sangat berlimpah, tetapi kondisi ini belum membuat Indonesia menjadi mandiri. Masih ditemui kasus yang menyebabkan Indonesia bergantung pada negara lain dan terbebani oleh utang luar negeri. Untuk menjadi mandiri, perlu diterapkanparadigma ekonomi kerakyatan versi Indonesiadengan membentuk koperasi.
Determinants of Students' Decisions to Use Paylater Digital Financial Products Lutfillah, Novrida Qudsi; Hapsari, Aziizah Putri; Candrawati, Triesti
BASKARA : Journal of Business and Entrepreneurship Vol 7, No 1 (2024): BASKARA: Journal of Business and Entrepreneurship
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54268/baskara.v7i1.23263

Abstract

The use of digital financial technology is increasingly widespread among society, especially among students who are digitally active. One product that is increasingly popular is PayLater. This research aims to analyze the influence of digital financial literacy, lifestyle, social influence, and ease of use on the decision to use PayLater among students in Malang City. The t test is used as a data analysis method. The unit of analysis in this research is students who live in Malang, totaling 106 respondents. The research results show that digital financial literacy, lifestyle, social influence, and ease of use influence students' decisions to use digital financial products such as PayLater. It is hoped that this research will provide a deeper understanding of the factors that influence the use of PayLater among students and the implications for future financial management policies and practices. 
Regional Financial Analysis and Strategy to Increase Regional Revenue Al Finna, Siti Tahta; Lutfillah, Novrida Qudsi; Ernawati, Widi Dwi
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.511

Abstract

This study analyzes the regional financial performance and revenue enhancement strategies of the Regional Finance Agency of Trenggalek Regency for the period 2019-2023. Qualitative methods were used with analysis techniques including revenue budget variance analysis, regional original revenue (PAD) effectiveness ratio, regional financial efficiency ratio, and expenditure efficiency ratio. The results showed that the regional financial analysis in 2019-2023 in BKD Trenggalek Regency with the results of (1) revenue realization exceeds the budget target, indicating good budget performance; (2) PAD effectiveness is quite good, although some targets are not achieved; (3) regional financial efficiency is still low due to high regional expenditure; (4) expenditure efficiency is generally achieved with a ratio below 100%; (5) revenue enhancement strategies are implemented through intensification and extensification.
Comparison of Performance and Best Choice of Investment Instruments: A Study from Indonesia Putri, Amelia Ivanka; Lutfillah, Novrida Qudsi; Djuharni, Darti
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.513

Abstract

This research is based on the phenomenon of new investment trends by looking for which investment instrument is the best of four instruments, namely Antam Gold, LQ45 Shares, Reksa Dana, and Bitcoin Cryptocurrency. The research method used is a quantitative method with a comparative descriptive research type. The Sharpe, Treynor and Jensen index approaches are used to evaluate the performance of four investment instruments. the total sample size is 192 data. The results showed that LQ45 stocks produced the best performance during the Covid-19 pandemic. This condition is because LQ45 stocks can generate returns that are greater than the risk. The high return generated by LQ45 stocks even during the covid-19 pandemic was due to sectors that actually strengthened during the covid-19 pandemic. In addition, LQ45 stocks consist of stocks from the most liquid companies and have the largest market capitalisation so that these companies are resistant to crises.
PROFITABILITAS, RISIKO KEUANGAN DAN NILAI PERUSAHAAN, DAN PRAKTIK PERATAAN LABA Lutfitasari, Feby; Lutfillah, Novrida Qudsi
EQUITY Vol 21 No 1 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i1.632

Abstract

The research purpose is to test the partial and simultaneous effect of the variabel of profitability, financial risk, and firm value to the income smoothing practices. This research is done by quantitative approach upon the companies registered in BEI for 2013-2015 periods. The results showed that there was no significant influence partially and simultaneously variableprofitability, financial risk and corporate value to the practice of income smoothing.
Penentu Market Value Pemain Sepak Bola Profesional Liga 1 Indonesia dan Thailand Zulianto, Akhmad Nuzul; Lutfillah, Novrida Qudsi; Purnomo, Hari
EQUITY Vol 25 No 2 (2022): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

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

Abstract

Abstrak Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang menentukan market value pemain sepak bola profesional di Liga 1 Indonesia dan Liga 1 Thailand. Penelitian ini menggunakan 126 sampel pemain sepak bola profesional di Liga 1 Indonesia dan 218 sampel pemain di Liga 1 Thailand pada tahun 2018 dan 2019 yang diperoleh dari situs resmi www.transfermarkt.com. Penelitian ini menggunakan teknik analisis data statistik deskriptif dan regresi linear berganda dengan alat analisis SPSS 26. Hasil penelitian menunjukkan pada Liga 1 Indonesia secara parsial goal berpengaruh terhadap market value pemain sedangkan itu umur, assist, menit bermain dan starting 11 tidak berpengaruh terhadap market value pemain. Pada Liga 1 Thailand secara parsial umur dan assist berpengaruh terhadap market value pemain  sedangkan itu goal, menit bermain dan starting 11 tidak berpengaruh terhadap market value pemain. Umur, goal, assist, menit bermain dan starting 11 secara simultan berpengaruh signifikan terhadap market value pemain. Hasil penelitian ini diharapkan dapat membantu manajemen klub sepak bola dalam menentukan market value pemain sepak bola dan mendukung keputusan investasi dalam pengelolaan klub sepak bola.
LITERASI KEUANGAN DAN KEMANDIRIAN FINANSIAL: STUDI PADA PEKERJA KONSTRUKSI DALAM KONTEKS MENGHADAPI KETIDAKPASTIAN EKONOMI Sutrisno, Sutrisno; Imamia, Tsumma Lazuardini; Andhayani, Atik; Lutfillah, Novrida Qudsi; Darmayanti, Rita; Syuliswati, Atika; Eltivia, Nurafni
Jurnal Konstanta Vol. 4 No. 1 (2025): Jurnal Konstanta
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/konstanta.v4i1.2121

Abstract

Ketidakstabilan ekonomi yang semakin kompleks memberikan tantangan besar bagi pekerja konstruksi, terutama dalam mengelola keuangan mereka yang seringkali tidak menentu. Dalam konteks ketidakpastian ekonomi yang tinggi, penelitian ini mengeksplorasi bagaimana literasi keuangan dapat meningkatkan ketahanan finansial pekerja konstruksi yang sering menghadapi fluktuasi pendapatan. Penelitian ini menggunakan tinjauan literatur sistematis untuk menggali secara mendalam literasi keuangan dan kemandirian finansial pekerja konstruksi dalam menghadapi ketidakpastian ekonomi. Penelitian ini menemukan bahwa pekerja konstruksi menghadapi tantangan signifikan dalam mengelola keuangan mereka akibat ketidakstabilan pendapatan. Studi ini mengidentifikasi strategi-strategi pengelolaan keuangan yang efektif, seperti pembuatan anggaran, pembentukan dana darurat, dan diversifikasi pendapatan, yang dapat meningkatkan stabilitas finansial pekerja konstruksi. Peningkatan literasi keuangan pada pekerja konstruksi tidak hanya penting untuk kesejahteraan individu, tetapi juga berkontribusi pada stabilitas ekonomi secara keseluruhan
THE INFLUENCE OF THIRD PARTY FUNDS, CAPITAL ADEQUACY RATIO, NON PERFORMING LOANS TO CREDIT DISTRIBUTION ON THE INDONESIA STOCK EXCHANGE Langodai, Desyana Jari; Lutfillah, Novrida Qudsi
Research In Management and Accounting (RIMA) Vol. 2 No. 1 (2019): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i1.2599

Abstract

The influence of third party funds, capital adequacy ratio, non-performing loans to credit distribution on the Indonesia Stock Exchange period 2013-2017. This study aims to examine and analyze the effect of DPK, CAR, NPL on lending. This data was obtained from the official website of the Indonesia Stock Exchange website. The sampling technique uses purposive sampling. Data analysis was performed using statistics with SPSS 21 tools. The research findings show that the calculated t-value results from DPK 15,84 with a significance level 0,000 which means DPK has a positive and significant effect. While CAR and NPL do not have a significant effect on lending because the significance value is greater that 5%. While simultaneously DPK, CAR, NPL affect credit distribution with a significance level of 0,000.
DETERMINANT TAX AVOIDANCE Ismawati, Yeni Indah; Lutfillah, Novrida Qudsi
Research In Management and Accounting (RIMA) Vol. 2 No. 2 (2019): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i2.2604

Abstract

The purpose of this research is to test and prove the existence of empirical evidence regarding the effect of company size, leverage, profitability, and sales growth on tax avoidance in basic and chemical industry companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. The research sample was 54 with data analysis techniques namely multiple regression analysis. The results show that only profitability partially affected tax avoidance. While company size, leverage and sales growth have no effect on tax avoidance. Simultaneously company size, leverage, profitability, and sales growth affected tax avoidance.
Co-Authors Al Finna, Siti Tahta Ari Kamayanti Bachtiar Rahman Halik Candrawati, Triesti Darmayanti, Rita Darti Djuharni Dian Purnamasari Eka Roc’hma Novianti Mardiono Eko Ganis Sukoharsono Ernawati, Widi Dwi Hapsari, Aziizah Putri HARI PURNOMO Imamia, Tsumma Lazuardini Irma Hakiki Ismawati, Yeni Indah Isrowiyah, Anna Langodai, Desyana Jari Lutfitasari, Feby Lutfitasari, Feby Magdalena, Marlina Nur Alimin Azis Nurafni Eltivia Oktafiani, Nur Prasetyo Widodo Puspitasari, Vita Indah Putri, Aliftifa Varizka Putri, Amelia Ivanka Putri, Anita Wulan Natasari Sukarno Putri, Bella Lestari Agus Rahayu Rahayu Ramadani, Marta Riesanti Eddi Wijaya Sri Rahayu Sukmana, Nour Kholifah Sutrisno, Sutrisno Syuliswati, Atika Wahyuni Ningsih Yenni Mangoting Yudhia, Onny Purnama Yudi Yudi Zulianto, Akhmad Nuzul