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All Journal EL-MUHASABA UNEJ e-Proceeding Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Majalah Ekonomi Jurnal Riset Akuntansi Aksioma Kajian Akuntansi Sains dan Matematika Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak JOMPA ABDI: Jurnal Pengabdian Masyarakat Elementary School: Jurnal Pendidikan dan Pembelajaran ke-SD-an Gemilang: Jurnal Manajemen dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Maslahah: Jurnal Manajemen dan Ekonomi Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital
Solikah, Mar atus
UNIVERSITAS NUSANTARA PGRI KEDIRI
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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Analysis of Business Sustainability Influence in the Kediri Regency Yosua Pamungkas Jaya; Sigit Puji Winarko; Mar’atus Solikah
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1056

Abstract

MSMEs, or Micro, Small, and Medium Enterprises, are businesses that operate on a micro to medium scale. The presence of MSMEs plays a significant role in improving the welfare of communities in their immediate environment. Additionally, MSMEs also contribute to the economic growth of Indonesia as a nation. Considering the importance of their role, it is hoped that every MSME maintains consistent business sustainability. However, in reality, many MSMEs only survive for a short period due to various issues that are not promptly addressed, leading to eventual closure. Moreover, not all MSMEs possess the necessary capabilities to overcome these challenges. Based on these issues, a study was conducted to examine variables that can impact business continuity. The research aims to determine the influence of Selling Price, Promotion, Financial Literacy, and Accounting Information Systems on Business Sustainability. In processing the data, the researchers employed Multiple Linear Regression analysis, Partial t-test, and Simultaneous F-test. The results of the study indicate that variables such as selling price, promotion, financial literacy, and accounting information systems have an influence on business sustainability, both individually and collectively.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI ATAS PENERIMAAN, PENGEMBALIAN DAN PELELANGAN BARANG JAMINAN PADA PT. PEGADAIAN (Persero) CABANG TRENGGALEK Rizky Dwy Wahyuningtiyas; Mar’atus Solikah; Andy Kurniawan
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 9 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i9.5885

Abstract

Abstrack Research at PT. Pegadaian (Persero) Trenggalek Branch aims to find out how the accounting information system for receiving, returning and auctioning collateral is implemented at PT. Pegadaian (Persero) Trenggalek Branch. This research was conducted with a qualitative approach and is a descriptive qualitative research type. The data collection procedure uses interview, observation and documentation techniques. The data obtained was in the form of primary data and secondary data and analyzed using reduction, data presentation and drawing conclusions. The conclusion from the results of this research shows that the functions related to PT. Pegadaian (Persero) Trenggalek Branch is not suitable. As the duties and responsibilities of each are clear, however, there is a dual position between the functions of the Unit Leader who doubles as an Estimator, the cashier doubles as administration and security simultaneously become customer service which is caused by a lack of Human Resources. The application of the accounting information system in the receipt and return of collateral is in accordance with theory, but the accounting information system for auctioning collateral is still not in accordance with theory because the documents used and the auctioneer are not in accordance with theory. Based on the research findings, it is recommended to recruit employees and improve the accounting information system for auctioning collateral. Keywords: Accounting Information System, Receipt of Collateral Goods, Return of Collateral Goods, Auction of Collateral Goods Abstrak Penelitian pada PT. Pegadaian (persero) Cabang Trenggalek ini bertujuan untuk mengetahui bagaimana penerapan sistem informasi akuntansi atas penerimaan, pengembalian dan pelelangan barang jaminan yang diterapkan di PT. Pegadaian (persero) Cabang Trenggalek. Penelitian ini di lakukan dengan pendekatan kualitatif dan termasuk jenis penelitian kualitatif deskriptif. Dalam prosedur pengumpulan data menggunakan teknik wawancara, observasi, dan dokumentasi. Data yang di peroleh berupa data primer dan data sekunder serta di analisis menggunakan reduksi, penyajian data dan penarikan kesimpulan. Kesimpulan dari hasil penelitian ini menunjukan bahwa fungsi yang terkait pada PT. Pegadaian (persero) Cabang Trenggalek kurang sesuai. Seperti tugas dan tanggungjawab masing – masing sudah jelas, namun terjadi perangkapan jabatan antara fungsi Pimpinan Unit merangkap menjadi Penaksir, kasir merangkap menjadi administrasi dan security merangkap menjadi customer service yang di sebabkan karena kurangnya Sumber Daya Manusia. Penerapan sistem informasi akuntansi pada bagian penerimaan dan pengembalian barang jaminan sudah sesuai dengan teori namun pada sistem informasi akuntansi pelelangan barang jaminan masih belum sesuai dengan teori karena dokumen – dokumen yang digunakan dan pelaku lelang belum sesuai dengan teori. Berdasarkan temuan hasil penelitian direkomendasikan untu perekrutan pegawai dan pembenahan sistem informasi akuntansi pelelangan barang jaminan. Kata Kunci : Sistem Informasi Akuntansi, Penerimaan Barang Jaminan, Pengembalian Barang Jaminan, Pelelangan Barang Jaminan
Pengaruh Penggunaan Bahan Ajar Digital Berbasis Flipbook Pada Materi Bagaimana Bentuk Indonesiaku Terhadap Minat Baca Dan Hasil Belajar Peserta Didik Kelas V SDN 1 Moyoketen Solikah, Maratus; Wanda Nugraha, Aldila
Elementary School: Jurnal Pendidikan dan Pembelajaran ke-SD-an Vol. 12 No. 2 (2025): ELEMENTARY SCHOOL (Jurnal Pendidikan dan Pembelajaran Ke-SD-an)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/esjurnal.v12i2.4570

Abstract

Penelitian ini bertujuan untuk mengkaji hubungan antara minat baca dan hasil belajar siswa di jenjang sekolah dasar. Pendekatan yang digunakan adalah kuantitatif dengan metode korelasional. Subjek penelitian terdiri dari siswa kelas V di salah satu SD yang dipilih melalui teknik purposive sampling. Data diperoleh melalui penyebaran angket minat baca dan dokumentasi nilai akademik, lalu dianalisis menggunakan uji korelasi Pearson. Hasil analisis menunjukkan adanya hubungan positif dan signifikan antara minat baca siswa dengan pencapaian belajar mereka. Dengan kata lain, semakin tinggi minat membaca yang dimiliki siswa, semakin tinggi pula prestasi akademik yang diraih. Temuan ini menunjukkan pentingnya menumbuhkan kebiasaan membaca sejak dini sebagai salah satu strategi meningkatkan mutu pendidikan, khususnya di tingkat sekolah dasar.
Transformasi Digital Akuntansi untuk Meningkatkan Efisiensi Pencatatan Keuangan UMKM Melalui Aplikasi Akuntansiku pada Arsi Dekorasi Yurike Sindi Gloriana; Mar’atus Solikah; Linawati Linawati
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 3 (2025): Agustus : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i3.2067

Abstract

Accurate financial record-keeping is essential for MSMEs, yet many still rely on manual methods. Arsi Dekorasi, for example, had not produced formal financial reports such as income statements or cash flow reports. Digital transformation through accounting applications offers a solution to improve the efficiency and accuracy of financial records. This study aims to explore how the implementation of the Akuntansiku application enhances financial recording efficiency at Arsi Dekorasi. Using a qualitative approach with a case study method, data were collected through in-depth interviews, participant observation, and documentation, and analyzed using the Diffusion of Innovation framework. The findings reveal that prior to using the application, records were manually kept and incomplete. After adopting Akuntansiku, financial recording became more efficient, accurate, and capable of generating automatic reports. Initial technology-related challenges were resolved through mentoring. The digital transformation proved to positively impact both the efficiency and quality of financial records. The study highlights the crucial role of management in sustaining and developing financial digitalization through continuous training and capacity building.
Pengaruh Likuiditas, Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Intervening Farrah Annisya; Diah Nurdiwaty; Mar’atus Solikah
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 4 (2025): Maslahah : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i4.2695

Abstract

The food and beverage manufacturing industry in Indonesia continues to show stable growth despite facing post-pandemic economic challenges. However, company values in this sector have fluctuated, indicating the influence of internal company factors. This study aims to analyze the direct and indirect effects of liquidity, profitability, and company size on company value, with financial performance as an intervening or mediating variable. This study uses a quantitative approach with causality research methods to understand the cause-and-effect relationships between variables. The analytical techniques used include path analysis and the Sobel test to test the mediation effect. The results show that profitability has a significant influence on financial performance and also has a direct positive effect on company value. Meanwhile, financial performance has a significant negative effect on company value. Nevertheless, financial performance has been shown to mediate the relationship between profitability and company value. This finding confirms that profitability is a key factor influencing company value, both directly and through financial performance as a mediating variable. Conversely, liquidity and company size were not found to be dominant factors in influencing company value. The practical implication of this study is the importance of focusing on increasing profitability as a primary strategy in corporate financial planning. For investors, these results can also be a consideration in evaluating the health and prospects of a company in making investment decisions.
Pengaruh ROA, CR dan NPM Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2021-2024 Siti Chotimah; Mar’atus Solikah; Amin Tohari
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1403

Abstract

This research is motivated by the phenomenon of stock price fluctuations in manufacturing companies, which reflect market instability, both internal and external to the company. These volatile stock price changes create uncertainty for investors, particularly when financial performance indicators such as Return on Assets (ROA), Current Ratio (CR), and Net Profit Margin (NPM) show varying results across companies and time periods. Strong financial performance is usually a positive signal for investors, but inconsistencies in these indicators raise doubts in investment decision-making. The purpose of this study is to analyze the effect of ROA, CR, and NPM on stock prices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study uses a quantitative approach with a causal research type, where the data used are secondary data obtained from the companies' annual financial reports. The sampling technique used was purposive sampling, with certain criteria, resulting in a sample of 85 companies. With an observation period of four years, a total of 340 observations were analyzed. The analysis was conducted using multiple linear regression with the help of SPSS version 30 software. The results of the analysis indicate that, partially, ROA and CR have a significant influence on stock prices. This means that increasing the efficiency of asset use and the company's ability to meet short-term obligations are important factors considered by investors. However, NPM does not have a significant influence partially on stock prices. Nevertheless, all three variables simultaneously have a significant influence on stock prices. This finding has important implications for company management, namely that increasing asset efficiency and optimal liquidity management can strengthen a company's attractiveness to investors by improving credible financial performance.
Pengaruh Sanksi Pajak, Kesadaran Wajib Pajak, dan Tingkat Ekonomi terhadap Kepatuhan dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Ngronggot Kabupaten Nganjuk Erni Dwi Setyowati; Puji Astuti; Mar’atus Solikah
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 3 (2025): Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v2i3.1420

Abstract

This research is motivated by the low level of taxpayer compliance in paying Land and Building Tax (PBB) in Ngronggot District, Nganjuk Regency. This compliance problem is indicated by the high rate of delays and non-compliance in paying tax obligations, which is largely caused by weak enforcement of sanctions, low taxpayer awareness, and diverse economic conditions of the community. This study aims to analyze the influence of tax sanctions, taxpayer awareness, and economic level on compliance in paying PBB. The research method used is a quantitative approach with a survey technique, through the distribution of questionnaires to 100 taxpayer respondents selected using a simple random sampling technique. The data obtained were analyzed using multiple linear regression, accompanied by classical assumption tests such as normality tests, multicollinearity, heteroscedasticity, and hypothesis tests (t-test and F-test) to examine the influence of independent variables partially and simultaneously on the dependent variable. The results of the study indicate that partially, tax sanctions, taxpayer awareness, and economic level have a positive and significant influence on taxpayer compliance in paying PBB. Simultaneously, these three variables are also proven to have a significant influence on taxpayer compliance. These findings provide an important contribution to the formulation of regional fiscal policies, particularly regarding strategies for increasing regional tax revenue. Practical implications of this research include the need to increase the effectiveness of sanction enforcement, intensify tax outreach and education, and improve tax administration services to encourage public awareness and compliance. With the right strategies, it is hoped that taxpayer compliance will increase sustainably and contribute to optimizing regional revenue.
Pengaruh Tax Planning, Struktur Modal, Keputusan Investasi, dan Profitabilitas terhadap Nilai Perusahaan Debyla Ayu Wardana; Hestin Sri Widiawati; Mar’atus Solikah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.3017

Abstract

This research is based on the importance of company value as an indicator of success, competitiveness, and future growth potential. Company value is measured using the Price to Book Value (PBV) ratio, which reflects the comparison between market value and book value of equity. The independent variables in this study include tax planning, capital structure, investment decisions, and profitability. Tax planning is measured by the Tax Retention Rate (TRR), capital structure is measured by the Debt to Equity Ratio (DER), investment decisions are measured by the Price Earning Ratio (PER), and profitability is measured by Return on Equity (ROE). This study aims to analyze the partial and simultaneous effects of these four variables on company value in the financial services sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research approach used is quantitative with multiple linear regression analysis methods. The study population consisted of 105 financial services companies listed on the IDX, and through purposive sampling techniques, 11 companies were obtained as samples. The data used are secondary data sourced from annual financial reports, and processed using SPSS software version 27. The results of the study indicate that partially, tax planning does not have a significant effect on firm value, which indicates that tax efficiency efforts are not always directly reflected in an increase in the company's market value. In contrast, capital structure, investment decisions, and profitability are proven to have a significant effect on firm value, which indicates that funding policies, investment strategies, and financial performance have an important role in increasing investor confidence. Simultaneously, the four independent variables have a significant effect on firm value. These findings contribute to the development of financial management theory, particularly in the context of the financial services sector in Indonesia, and offer practical implications for company management and investors in formulating optimal strategies to maximize firm value.
Potensi Senyawa Chromodoris sebagai Pengikat Reseptor SARS-CoV-2 secara In Silico Nur, Muchammad Shobachan; Yudiandani, Risti Efrilia; Solikah,
Sains dan Matematika Vol. 7 No. 2 (2022): Oktober, Sains & Matematika
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/sainsmat.v7n2.p70-76

Abstract

Meluasnya wabah penyakit Covid-19 saat ini disebabkan sindrom pernapasan akut SARS-CoV-2. Permasalahan yang timbul penyakit infeksi Covid-19 adalah belum ditemukan obat antivirus yang ampuh. Upaya potensial untuk mengatasinya dengan mencari senyawa bioaktif dari invertebrata laut, diantaranya Nudibrachia pada Genus Chromodoris yang kaya senyawa bioaktif, misalnya Chromodorolide A. Penelitian ini bertujuan untuk menganalisis bioaktivitas senyawa Chromodorolide A dari Genus Chromodoris terhadap reseptor 6VXX sebagai reseptor Covid-19. Penelitian ini menggunakan pendekatan uji in silico, yaitu dengan molecular docking senyawa Chromodorolide A, senyawa aktif lainnya yang terkandung dalam Chromodoris spp. serta antivirus Favipiravir terhadap reseptor protein target 6VXX sebagai target penyakit SARS-CoV-2. Analisis hasil molecular docking menggunakan perangkat lunak yaitu PyRx 0.8 dan PyMol. Hasil molecular docking menunjukkan efektivitas senyawa Chromodorolide A secara in terhadap reseptor 6VXX memeroleh skor paling optimal dengan skor binding affinity -6,7 kcal/mol dan skor RMSD 2,243 Å jika dibandingkan dengan Inorolide A, Latrunculin A dan Favipiravir serta menunjukkan adanya bioaktivitas interaksi ikatan hidrogen dengan panjang ikatan 1,9 Å dan 2,4 Å yang lebih stabil jika dibandingkan dengan senyawa Favipiravir. Oleh karena itu, Chromodorolide A berpotensi sebagai sumber bioaktif untuk mengatasi penyakit infeksi virus yang disebabkan oleh SARS-CoV-2.
Co-Authors A.A. Ketut Agung Cahyawan W Amin Tohari Andy Kurniawan Andy Kurniawan Badrus Zaman Debyla Ayu Wardana Diah Nurdiwaty Dian Kusumaningtyas Erni Dwi Setyowati Evita Noviani Farrah Annisya Fine Ferda Sella Putri Holyness Nurdin Singadimedja Linawati Linawati Nur, Muchammad Shobachan Puji Astuti Puji Astuti Puspita, Erna Rizky Dwy Wahyuningtiyas Sigit Puji Winarko SIGIT PUJI WINARKO Siti Chotimah Sugeng Sugeng Wanda Nugraha, Aldila Widiawati, Hestin Sri Yosua Pamungkas Jaya Yudiandani, Risti Efrilia Yurike Sindi Gloriana