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All Journal EL-MUHASABA El Dinar Infestasi Jurnal Akuntansi dan Perpajakan Akuisisi : Jurnal Akuntansi Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal Jurnal Equity Jurnal Edueco Journal of Islamic Accounting and Finance Research Jurnal Riset Akuntansi Politala Jurnal Akuntansi AKUNESA Equity
Nawirah Nawirah
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Determinants of E-Payment Services, Financial and Macroeconomic Ratios to Company Performance S, Lulu Ilmang; Nawirah, Nawirah
EQUITY Vol 23 No 1 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i1.1711

Abstract

The level of achievement of an organization can be seen from the company's performance. Performance shows the ability of management in managing a company. Performance appraisal can be seen from various internal and external factors. The purpose of this research is to determine the effect of partial and simultan digital service systems based on digital e-payment, financial ratios, macroeconomics on company performance. This research type is quantitative method with descriptive approach. The data is secondary data and this research use multiple linear regression analysis method. The population is banking companies listed on the Indonesia Stock Exchange (BEI) within year of 2016-2018. Sampling method used purposive sampling so obtained 33 samples. The results of this research with determination coefficient at 6.22% simultaneously digital-based e-payment service systems, financial ratios, macroeconomics have a significant influence to company performance. Partially, digital e-payment based services and financial ratios (NPL, NIM) have a significant positive influence to company performance.
DETERMINAN KUALITAS LAPORAN KEUANGAN KOPERASI WANITA DI KABUPATEN SUMENEP Nurjannah, Evira Afif; Nawirah, Nawirah
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.385

Abstract

This research aims to test the influence of understanding SAK ETAP cooperative accounting, the quality of human resources, education level, the use of information technology and integrity on the quality of financial reports of women’s cooperatives in Sumenep district. With this research, it is expected to be additional information and input for women’s cooperatives to further improve the quality of their financial statements. This study builds on previous research by adding integrity variables and object used by the Sumenep Regency women’s cooperative because. The population of this study is a women’s cooperative registered in the KEMENKOPUKM with a sample of 74 respondents and analysis data using SPSS 26.0 software. The results of this study are variables of understanding accounting for SAK ETAP cooperatives and the quality of human resources have positive and significant effect on the quality of financial statements, while the level of education, the use of information technology and integrity do not affect the quality of financial statements in women’s cooperatives.
Co-Authors Afif, Ifa Rosania Devita Nur Romadhoni Ditya Permatasari Farahiyah Sartika Ifa Rosania Afif Irmawati, Farida Khayatul Izzah Manshur, Yusrotul Afiyah Mohamat Chazim Fikri Nurjannah, Evira Afif Nurkhasannah, Meylia Nurul Hafizza Pangestu, Alya Diajeng Rabbani, Fachri Maulida Ramadhany, Nerisha Putri S, Lulu Ilmang Setiani Setiani, Setiani Ula, Nimatul Wahyuda, Muhamad Ridho Zulvia, Awin Rahma