Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting AGRI-SOSIOEKONOMI Jurnal Serambi Ekonomi dan Bisnis
Afifa Nabila
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN REPUTASI AUDITOR TERHADAP MANAJEMEN LABA Afifa Nabila; Daljono Daljono
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.749 KB)

Abstract

Earnings management is manager effort in manipulating financial report in orderto benefit their self. This behavior is considered as a fraud because it gives a misleadinformation to the financial report user. This research aims to determine and analyze theeffect of independent board commissioner proportion, audit committee, and auditorreputation against the practice of earnings management.The population used in this study were manufacturing companies listed on theStock Exchange during 2008-2010. The sampling technique used in this research waspurposive sampling method and obtained 112 samples. This research used secondary dataof annual report obtained from Indonesia Stock Exchange (IDX) in 2008-2010 period. Theanalysis method that used to analyze the data was the multiple regression.Based on the result of the hypothetical examination in this research, it proved that(1) The independent commissioner proportion does not have a significant effect againstearnings management. (2) Audit committee activity does not have a significant effectagainst earnings management. (3) Audit committee member does not have a significanteffect against earnings management. (4) Auditor reputation significantly has a negativeeffect against earnings management.
Analisis Rantai Pasok Komoditi Bawang Merah Di Pasar Bersehati Kota Manado Nabila, Afifa; Baroleh, Jenny; Rumangit, Grace Adonia Josefina
AGRI-SOSIOEKONOMI Vol. 19 No. 3 (2023): Agri-Sosioekonomi
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35791/agrsosek.v19i3.50573

Abstract

This study aims to analyze the shallot commodity supply chain at the Bersehati Market in Manado City and to determine the marketing efficiency of the shallot commodity supply chain at the Bersehati Market in Manado City. This research was conducted at the Bersehati Market from January 2023 to March 2023. The sample determination in this study used a purposive sampling method. There were 24 research respondents consisting of 4 wholesalers and 20 retailers. This study uses two types of data, namely primary and secondary data. The data analysis used is quantitative descriptive analysis. The results of the study show that the shallot supply chain at Bersehati Market is based on product flow moving from upstream to downstream starting from farmers, collectors, retailers, wholesalers, retailers and consumers. Financial flows move from downstream to upstream starting from consumers, retailers, wholesalers, collectors and farmers with cash payment systems and bank transfers. The flow of information moves from two directions, information is provided regarding the quality, quantity and price of shallots. The marketing efficiency level of shallots at the Bersehati Market is below 33%. This shows that the shallot supply chain at the Bersehati Market in Manado City has been efficient.
Analisis Implementasi Manajemen Risiko pada UMKM Fotocopy Cipta Warna Panyileukan Nabila, Afifa; Nur Fadila, Aulia
Jurnal Serambi Ekonomi dan Bisnis Vol 8, No 1 (2024): September 2024 -Februari 2025
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v8i1.8630

Abstract

This study analyzes the implementation of risk management in UMKM Fotocopy Cipta Warna, Panyileukan, with the aim of identifying the types of risks faced and disseminating the mitigation measures taken. A qualitative approach was used through direct interviews with business owners. The main findings showed several key risks, such as financial risks due to the COVID-19 pandemic causing a decrease in revenue, operational risks related to photocopier maintenance, and market risks due to digitalization and changing customer needs. On the other hand, although there are many similar businesses around the location, the owner does not feel there is significant competition. Based on the analysis, it is recommended that the business improve financial recording with a structured accounting system and develop innovative marketing strategies to attract more customers in the digital era.
Analisis Manajemen Risiko pada UMKM Warung Nasi Wicipi Nur Fadila, Aulia; Nabila, Afifa
Jurnal Serambi Ekonomi dan Bisnis Vol 8, No 1 (2024): September 2024 -Februari 2025
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v8i1.8629

Abstract

Risk management is an important process in ensuring business sustainability, including in the MSME sector such as rice stalls. This research analyzes the risks faced by Warung Nasi “Wicipi,” including capital, financial, operational, human resources (HR), and external risks. The research method used is a qualitative approach through in-depth interviews and direct observation. The results of the analysis show that capital limitations, income fluctuations, lack of employee skills, and market competition are the main challenges. Recommended mitigation strategies include funding diversification, employee training, mature financial management, and product innovation to adjust to market trends. This research confirms the importance of implementing effective risk management to improve the competitiveness and sustainability of MSMEs in the face of evolving market dynamics. 
Co-Authors daljono daljono Jenny Baroleh Nur Fadila, Aulia Rumangit, Grace Adonia Josefina