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All Journal JURNAL ECONOMIA JURNAL AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Semantik Manajemen Analisa Journal of Accounting and Investment Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS BBM (Buletin Bisnis dan Manajemen) Journal of Dedicators Community International Journal of Supply Chain Management Jurnal Ilmu Manajemen dan Akuntansi Terapan FINANCIAL : JURNAL AKUNTANSI International Journal of Zakat (IJAZ) Jurnal Ilmiah ASET BULETIN BISNIS & MANAJEMEN (BBM) Jurnal Rekognisi Akuntansi (JRA) Analisa: Journal of Social Science and Religion International Journal of Computer Technology and Science eJEBA
Aida Nahar
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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PERBANDINGAN BUNGA DAN BAGI HASIL DARI SUDUT PANDANG BANK KONVENSIONAL DAN BANK SYARIAH Aida Nahar; Ali Sofwan
Jurnal Dinamika Ekonomi & Bisnis Vol 2, No 1 (2005)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v2i1.43

Abstract

AbstractBank sebagai lembaga intermedimy, menghimprm dana dari masyarakat yang mengalami surplus dana dan menyalurkannya kepada masyarakat yang membutuhkan  dana. Alokasi dana terpenting bagi kegiatan perbankan adalah alokasi dana pinjaman yang dikenal dengan istilah kredit bagi bank berdasarkan prinsip konvensional dan pembiayaan bagi bank yang berdasarkan prinsip syariah. Perbedaan antara kredit dengan pembiayaan terletak pada keuntungan yang  diharapkan. Keywords : Suku Bunga , Bank Konvensional, Bank Syariah
ANALISIS LAPORAN KEUANGAN DALAM RANGKA MENENTUKAN TINGKAT KESEHATAN BUMN (Studi Kasus Pada PT PLN APJ KUDUS) Aida Nahar; Dwi Santoso
Jurnal Dinamika Ekonomi & Bisnis Vol 3, No 1 (2006)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v3i1.55

Abstract

AbstractFinance report analisys is one of alternative to intepretated healthy company finance level. The Scription use to know and analys healthy company finance level PT. PLN Net and Service Area (APJ) Kudus with based to decision letter of Republic Indonesia  Finance Ministary No. 8241 KMK. 01311992.The research have to use rentability, liquidity, and solvability analisys (main indicator) toevaluated healthy company finance  level, beside that it have to use  added indicator are profit margin ratio, operational ratio and conected result level ratio.The evaluation healthy finance company level had to use dates from 1999-2003 years that to compare with decision letter of Republic Indonesia Finance Ministary No. 824/KMK. 0131 1992. The research result was interpretation healthy company level PT. PLN APJ Kudus that showed rentability level is very good, as big as 127,07 %,for liquidity level and solvability level are 523,18 % and 514,9%. After evaluated was rentability, liquidity, and solvability level show finance  with very good condition. Keywords: Finance report,company finance level, rentability, liquidity, solvability 
Determinan Dividend Payout Ratio Laellatus Sarifah; Aida Nahar
Jurnal Dinamika Ekonomi & Bisnis Vol 18, No 1 (2021)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v18i1.2000

Abstract

The Dividend Payout Ratio is very important for shareholders in investment decisions. This study aims to analyze the factors affecting the DPR in companies indexed LQ45 for the period 2018-2019. The factors examined in this study are the CR, debt to equity ratio, return on assets, firm size, net profit margin, asset growth, sales growth, and earnings per share. This research examines companies with the LQ45 index that publish financial reports in rupiah currency during the 2018-2019 period. Based on www.idx.co,id data, there are 38 companies. This research used saturated sampling method and data analysis method employed multiple linear regression. The results of this study indicate that return on assets is the most dominant factor affecting the Dividend Payout Ratio in companies indexed LQ45. Meanwhile, CR, debt to equity ratio, firm size, net profit margin, asset growth, sales growth, and earnings per share have no effect on the DPR.
PERLUNYA KERANGKA KONSEPTUAL AKUNTANSI BAGI SUATU NEGARA Aida Nahar
Jurnal Dinamika Ekonomi & Bisnis Vol 1, No 1 (2004)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.811 KB) | DOI: 10.34001/jdeb.v1i1.10

Abstract

Characteristic diversity of nations such a political environment, law order, culture etc. of course make different accounting practices among countries. This diversity prosecute there is a conceptual framework of accounting for those nations. It is needed in order to establish a constitution for resolving issues in setting accounting standard. A well-conceived and fully developed conceptual framework should consider each of the four tiers as well as the logical connections between tiers. This paper explain the conceptual framework and how to build this framework.
Conservatism Accountancy, Profit Persistence and Systematic Risk Towards the Earnings Responses Coefficient Sri Agustina Basuki; Aida Nahar; Muhammad Ridho
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1173.846 KB) | DOI: 10.29259/sijdeb.v1i1.77-102

Abstract

The purpose of this research is to understand the influence of investor reaction towards profit that measured by the earning response coefficient with the variable of conservatism accountancy, persistence of profit and the systematic risk at the company, which have high market capitalization and listed in the LQ 45 index.  Population in the research are companies, which are listed in the LQ 45 index from the period of 2011 to 2015 that have complete financial information, and have financial notation in the form of Rupiah and excluded from the banking sector. The analysis method that being used is multiple linier regressions analysis and the result shows that conservatism accountancy partially significant affecting the Earning Response Coefficient. It shows that there is an investor reaction towards companies in the Index LQ 45, which applies conservatism accountancy in gaining profit.  Profit persistence and the systematic risk is not significantly affecting earnings response coefficient.
The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality Aida Nahar; Subadriyah Subadriyah; Ali Sofwan
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 4, December 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.907 KB) | DOI: 10.29259/sijdeb.v1i4.387-404

Abstract

Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order to meet the government 's financial statements desired qualities are: relevant, reliable, comparable, and understandable.The population of this research is PPK-SKPD in Karesidenan Pati. Consisting of: Regency Jepara, Kudus, Pati , Rembang, Blora, and Grobogan, totally 113 SKPD with 73 respondents with a random sampling technique . Data analysis technique used is multiple regression analysis. The results mentioned that human resource policies affect the quality of financial reporting by 4.167. Implementation of the system accounting effect on the quality of financial reporting by 3.309 % . Human resources policies and implementation of accounting systems affect the quality of financial statements. This study did not succeed accept hypothesis 5 proved that the value of t = -1.021 and p = 0.311, which means that the BPK audit does not affect the relationship between the Application System Accounting for the Quality of Regional Financial Statements.
Performance Evaluation of Turnover Intentions of Employees’ Productive Behavior and Supply Chain Strategy (Studies in Islamic Microfinance Institutions) Anna Widiastuti; Mutamimah Mutamimah; A. Khoirul Anam; Aida Nahar
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.956 KB)

Abstract

Abstract- This study discusses the occurrence of turnover intentions that are influenced by productive behavior of employees and moderated by the supply chain strategy of Islamic microfinance institutions, namely Baitul Mal Wat Tamwil (BMT). What distinguishes it from previous studies is that the quality culture is attempted to moderate the influence of employee’s productive behavior on turnover intentions. In addition, this study also analyzes separately between the dimensions that exist in employee’s productive behavior variables as independent variables that affect turnover intentions. By using 100 samples determined by the Census (Saturated Sampling) method, the research was analyzed quantitatively, whilst the data was processed by using Partial Least Square (SMART-PLS Software) application. The finding of the study failed to prove that the productive behavior, supply chain strategy, and the culture quality of the employees are the moderating variables affecting the turnover intentions, except one dimension of the work stress which had a significant effect on them.
ANALISIS FRAUD TRIANGLE DALAM PENENTUAN TERJADINYA FINANCIAL STATEMENT FRAUD Muhammad Azmi Fatkhurrizqi; Aida Nahar
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 7, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v0i0.221

Abstract

Perusahaan berupaya memperlihatkan kondisi keuangan sebaik mungkin untuk menarik perhatian para calon investor. Hal ini memicu timbulnya potensi adanya kecurangan (fraud) dalam pembuatan laporan keuangan. Penelitian ini bertujuan untuk menganalisis faktor-faktor fraud triangle yang mempengaruhi  financial statement fraud pada perusahaan sektor infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018-2019. Variabel fraud triangle antara lain financial stability, financial target, external pressure, personal financial need, effective monitoring, auditor change, dan auditor opinion. Populasi penelitian ini adalah perusahaan infrastruktur, utilitas, dan transportasi periode 2018-2019 yang melaporkan laporan keuangannya baik di IDX dan website perusahaan. Teknik pengambilan sampel penelitian ini adalah sampling jenuh/sensus yang menghasilkan sampel sebanyak 100 perusahaan. Analisis data yang digunakan adalah analisis regresi logistic. Hasil penelitian ini menunjukan bahwa personal financial need berpengaruh terhadap financial statement fraud, sedangkan financial stability, financial target, external pressure, effective monitoring, auditor change, dan auditor opinion tidak berpengaruh terhadap financial statement fraud.Kata Kunci: Fraud Triangle Theory; Financial Statement Fraud; Perusahaan Sektor Infrastruktur, Utilitas dan  Transportasi
Analisis Faktor Pencetus Sisa Hasil Usaha pada Koperasi Sisa Hasil Usaha Se-Kabupaten Jepara Kiki Wahyuni; Aida Nahar
Jurnal Ilmiah Aset Vol 23 No 1 (2021): Jurnal ASET Volume 23 No 1
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.23.1.173

Abstract

The purpose of this study is to analyze the factors that trigger SHU in multi-business cooperatives in Jepara. The object of this research is the multi-business cooperative in Jepara district. The method of data collection in this study uses the method of literature study and documentation carried out at the Department of Cooperatives, small and medium enterprises, Manpower and Transmigration, Jepara. Data were analyzed using multiple linear regression analysis. The results of this study indicate that the factors that trigger SHU are the number of members, cooperative assets, business volume, own capital and external capital. The results of the t-test analysis show that the number of members, cooperative assets, own capital and outside capital have a positive effect on SHU, while the variable volume of business has a negative effect on the SHU.
ASWAJA'S VALUES FRAME-BASED ACCOUNTING: A CASE STUDY AT THE NAHDLATUL ULAMA UNIVERSITY IN INDONESIA Aida Nahar
Analisa: Journal of Social Science and Religion Vol 7, No 1 (2022): Analisa Journal of Social Science and Religion
Publisher : Balai Penelitian dan Pengembangan Agama Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18784/analisa.v7i1.1541

Abstract

Accounting is a set of practices that are influenced by the world and social realities. Therefore, the values of people's beliefs are needed in its application. The problem in this study is how accounting practices are based on the Ahlussunnah Wal-Jama'ah (Aswaja) values. This study aims to construct accounting practices derived from the values of Ahlussunnah Wal-Jama'ah. This research used an interpretive paradigm and a case study approach at the Nahdlatul Ulama College. The data analysis modified the Seidel and Yin approaches. The findings of this study are the basic values of Ahlussunnah Wal-Jama'ah An-Nahdliyah have an impact on social behavior which consists of the values of I'tidal, Tawassuth, Tawazun, Tasamuh and amar ma'ruf nahi munkar. Accounting that reflects these values includes obedience to principles, conformity of the budget with work programs and strategic plans, clarity of the accounting system, use of the concept of budget deliberation, fikroh islahiyah, principle of balance, accounting markaziyah, taqiya, and honesty.  
Co-Authors A. Khoirul Anam A. Khoirul Anam Ahmad Faidlon Alfiatur Rohmaniyah Ali Sofwan Ambar Sari Hadiyanti Aminnudin, Moch - Ana Ivatul Khoni’ah Anis Chariri Anna Widiastuti Anna Widiastuti Assaidi, Sa'dullah Auliyak, Ishar Dwi Santoso Elsya Ajza Dewi Erlinda Dyah Evisa Haris Fujiari Ichwan Marisan, Ichwan Ifna Aisyatun Novalia Ishar Auliyak Jatmiko Wahyu Prabowo, Tri Khoirotullatifah, Nur laila Kiki Wahyuni Laellatus Sarifah Linda Selfia Saputri Maunatun Zulfa Miftah Arifin Muhammad Azmi Fatkhurrizqi Muhammad Ridho Mutamimah Mutamimah Nur Oktavia Andriyani Nurul Fatikhatul Khusna Octaviani, Alda Riyan Agus Prasetiyo Siti Aliyah Sri Agustina Basuki Subadriyah, Subadriyah Suhartono . Weni Purwanti