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All Journal Journal of Economic Education Journal of Economic, Bussines and Accounting (COSTING) Jurnal STIE Semarang (Edisi Elektronik) SOLUSI JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Zumrotun Nafiah
Sekolah Tinggi Ilmu Ekonomi Semarang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Journal : JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi

 1 
FAKTOR AUDIT DELAY PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA. sopi - sopi; Zumrotun Nafiah
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 4 No 2 (2022): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v4i2.156

Abstract

Timeliness of audit report adjustment is one of the auditor's professional criteria. The longer the audit delay, the longer the auditor will complete his audit work. The purpose of the effectiveness of this study is to determine the effect of company size, profitability and audit opinion on audit delay in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used purposive sampling method, as many as 9 companies for three years to 27 samples and using multiple linear regression data analysis method. From this research, it can be concluded that hypothesis testing with T test results that firm size and audit opinion have no effect on audit delay, while profitability has an effect on audit delay. Many studies on audit delays in food and beverage companies have shown mixed results. For further researchers should also be able to develop a research model, the research period with the addition of other research variables.
THE EFFECT OF INFLATION, EXPORT AND IMPORT ON ECONOMIC GROWTH IN CENTRAL JAVA Silvia Hendrayanti; Zumrotun Nafiah; siti Aminah
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 2 (2023): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i2.189

Abstract

Economic growth is one of the indicators used to measure the success rate of a region's development. The purpose of this study is to determine the effect of inflation, exports and imports on economic growth in Central Java Province. The type of data used is monthly time series data from January 2017 to December 2021. The number of samples used is 60 samples. The analytical method used is multiple linear regression analysis.The results of the data processing carried out, the t test on the inflation variable shows a positive but not significant relationship to economic growth. This is based on a probability value greater than 0.05, namely 0.0731. For the export variable, the probability value is 0.0186, which means that the export variable has a negative and significant effect on economic growth. As for the import variable, the probability value is 0.0000. So that it can be interpreted that the import variable has a positive and significant influence on economic growth. From the results of this study, it is suggested that the government be able to implement policies to control inflation and apply export restrictions and increase imports while still paying attention to price balance and people's needs.
PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSET, INVESTMEN OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2017 Nafiah, Zumrotun; NURHIDAYAH, EVINTA AMALIA
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 6 No 1 (2024): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v6i1.201

Abstract

Dividend policy is very important to determine the portion of profits that will be turned into retained earnings and which will be distributed to shareholders. This research aims to determine the influence of Debt to Equity Ratio, Return On Assets, Investment Opportunity Set on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2017 period. The population in this study were 149 manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2017 period. The sample was taken using purposive sampling, and 28 companies were obtained. The data obtained is secondary data using the documentation method. Testing the classical assumptions used in this research is using the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypothesis testing in this research uses multiple regression analysis techniques. The variables in this research are Debt to Equity Ratio (DER), Return On Assets (ROA), Investment Opportunity Set (IOS) and Dividend Policy. The results of this research are (1) Debt to Equity Ratio has a significant effect on dividend policy, this is shown by a significance value of 0.014 < 0.05 (2) Return On Assets has a significant effect on dividend policy, this is shown by a significance value of 0.017 < 0.05 (3) Investment Opportunity Set has a significant effect on dividend policy, this is proven by a significance value of 0.03 < 0.05.
THE EFFECT OF INFLATION, EXPORT AND IMPORT ON ECONOMIC GROWTH IN CENTRAL JAVA Hendrayanti, Silvia; Nafiah, Zumrotun; Aminah, siti
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 5 No 2 (2023): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v5i2.189

Abstract

Economic growth is one of the indicators used to measure the success rate of a region's development. The purpose of this study is to determine the effect of inflation, exports and imports on economic growth in Central Java Province. The type of data used is monthly time series data from January 2017 to December 2021. The number of samples used is 60 samples. The analytical method used is multiple linear regression analysis.The results of the data processing carried out, the t test on the inflation variable shows a positive but not significant relationship to economic growth. This is based on a probability value greater than 0.05, namely 0.0731. For the export variable, the probability value is 0.0186, which means that the export variable has a negative and significant effect on economic growth. As for the import variable, the probability value is 0.0000. So that it can be interpreted that the import variable has a positive and significant influence on economic growth. From the results of this study, it is suggested that the government be able to implement policies to control inflation and apply export restrictions and increase imports while still paying attention to price balance and people's needs.
PERAN KUNCI HRD DALAM MENGAKSELERASI KOMPETENSI SDM (SUMBER DAYA MANUSIA) MENUJU MEA (MASYARAKAT EKONOMI ASEAN) triasningrum, frida widyawati; Nafiah, Zumrotun; Sukarsono, Sukarsono
JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Vol 7 No 1 (2025): jurnal capital
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33747/capital.v7i1.284

Abstract

In the era of globalization, the Fourth Industrial Revolution, and regional economic integration such as the ASEAN Economic Community (AEC), the role of Human Resource Development (HRD) has become increasingly strategic in developing competitive and adaptive human capital. HRD serves not only as a training facilitator but also as a strategic partner responsible for managing employee competencies through data-driven and industry-relevant approaches. This study aims to evaluate the role of HRD in enhancing organizational competitiveness through holistic and internationally oriented recruitment, training, and human capital development strategies. A descriptive qualitative method with an exploratory approach was used to understand the dynamics of HR management in the context of AEC and digital transformation. The results show that leading companies have integrated digital technologies in recruitment and training processes, applied competency-based training, and emphasized foreign language proficiency and cross-cultural communication. Furthermore, the success of human resource development is also influenced by collaboration between government, industry, and educational institutions in creating an inclusive policy and training ecosystem. Therefore, HRD plays a crucial role in building organizational competitive advantage and preparing a workforce capable of adapting to global challenges.
Co-Authors Achmad Junaidi, Achmad Andi Primafira Bumandava Eka Arini Novandalina Arini Novandalina Ariyani Indriastuti, Ariyani Eko Sasono Eko Sasono Eni Puji Estuti Evinta Amalia Nurhidayah Fandil Fandil Fauziyanti, Wachidah Fitri Apriliasari Hartarini, Yovita Mumpuni Irma Marie Dulame Jemi Pabisangan Tahirs Muhammad Imam Hasnawi Natoil Natoil Nur Chasanah Pasha, Dina Rahmi Yuliana Silvia Hendrayanti siti Aminah Siti Aminah Sopi sopi - sopi Sopi Sopi Sopi Sopi Sopi Sopi Sopi, Sopi Sri Wiranti Setiyanti Sukarsono Sukarsono Triasningrum, Frida Widyawati Tutik Dwi Karyanti Warno . Warno Warno, Warno . Widiyasari, Dian Yovita Mumpuni Hartarini Yovita Mumpuni Hartarini Yovita Mumpuni Hartarini