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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 Jurnal ABDINUS : Jurnal Pengabdian Nusantara 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 Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis 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 KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis
Solikah, Mar atus
UNIVERSITAS NUSANTARA PGRI KEDIRI
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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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 : Jurnal Rimba : 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 Aldheanne Wulansari Ami Susanti Amin Tohari Anasya Bimbi Pranesti Andy Kurniawan Andy Kurniawan Arsita Dwi Puspo Rini Badrus Zaman Badrus Zaman Debyla Ayu Wardana Diah Nurdiwaty Dian Kusumaningtyas Dita Rindi Saleha Ebnu Mahendra Elviana Novita Effendi Eric Oktavianto Erni Dwi Setyowati Ery Firdawati Evita Noviani Fadillah Luqmayanti Faisol Faisol Farrah Annisya Fine Ferda Sella Putri Finka Agustin Wardani Fitri Hidayati Fitri Oviyanti Fristy Reviana Putri Wahyuni Gessa Helmiawan Holyness Nurdin Singadimedja Isabella Anjani Jekso Ryan Pamungkas Kurniawan Andy Leny Agustina Lia Erliana Linawati Linawati Linawati Linawati Mabella Syinta Nuria Marcelin Winamida Damaris Mela Dwi Astari Setiyaningati Miftakul Rip'atin Naya Aulia Nur Arifatul Muyassaroh Nur, Muchammad Shobachan Oktavira Tiara Putri Puji Astuti Puji Astuti Pujiyono Pujiyono Puspita, Erna Rizky Dwy Wahyuningtiyas Rodhotul Jannah Rose Putri Dwi Seruni Shilfia Fitrisnawanti Sigit Puji Winarko SIGIT PUJI WINARKO Siti Aminah Siti Chotimah Siti Khotimah Purwoningsih Sri Aliami Sugeng Sugeng Sugeng Vega Aldini Wanda Nugraha, Aldila Widiawati, Hestin Sri Winda Putri Febriani Yayang Erika Amandani Yosua Pamungkas Jaya Yudiandani, Risti Efrilia Yurike Sindi Gloriana