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All Journal BELIA JURNAL AKUNTANSI SIGMA: Jurnal Pendidikan Matematika Jurnal Manajemen Pendidikan Jurnal Pendidikan Bahasa dan Sastra Indonesia Metalingua Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Enrichment : Journal of Management Journal On Teacher Education (Jote) Ners Muda SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran International Journal of Social Service and Research Khatulistiwa: Jurnal Ilmu Pendidikan Bima Journal : Business, Management and Accounting Journal JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Asesmen Dan Intervensi Anak Berkebutuhan Khusus Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Ar-Raihanah: Jurnal Pendidikan Islam Anak Usia Dini Jurnal Al-Kifayah: Ilmu Tarbiyah dan Keguruan Eastasouth Journal of Effective Community Services Jurnal Fairness Jurnal Pengabdian Inovasi Masyarakat Indonesia Kelimutu Journal of Community Service Jurna Beta Kimia Al-Umm: Jurnal Pengabdian dan Pengembangan Masyarakat

Nikmah Nikmah

IKIP Veteran Semarang

Author-ID : 330269

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PREDIKSI FINANCIAL DISTRESS UNTUK PERUSAHAAN BESAR DAN KECIL DI INDONESIA PERBANDINGAN OHLSON DAN ALTMAN Nikmah, Nikmah; Sulestari, Dinna Dwi
JURNAL FAIRNESS Vol. 4 No. 1 (2014)
Publisher : UNIB Press

This research aims to examine difference level of accuracy between Ohlson and Altman models to forecast bankruptcy a large and small firms in Indonesia. The sample are 60 large firms and 60 small firms from all industries that listed in Bursa Efek Indonesia (BEI) from 2003-2009. By using paired sample t-test and chi-square test, the result show that unconsistency result between paired sample t-test and chis-quare to examine the difference of level accuracy Ohlson and Altman models to forecast bankruptcy a large firm. The result obtain that there is no difference level of accuracy between Ohlson and Altman models with chis-square, but with paired sample t-test show that there was different level of accuracy between Ohlson and Altman models.

FAIR VALUE ACCOUNTING DAN KEMAMPUAN LABA MEMPREDIKSI LABA DAN ARUS KAS MASA DEPAN MENGGUNAKAN PENDEKATAN BALANCE SHEET DAN INCOME STATEMENT Sitohang, Pardamean; Nikmah, Nikmah
JURNAL FAIRNESS Vol. 5 No. 2 (2015)
Publisher : UNIB Press

This study aims to determine whether the disclosure of the fair value of financial instruments used in the financial statements may improve the ability of earnings to predict future earnings and future cash flows after the application of PSAK 50 and 55 (revised 2006). Fair value measurements using two approaches, namely the balance sheet approach and an income statement approach. This study used a banking company listed on the BEI in the period 2010-2013. Using purposive sampling method, the balance sheet approach used a sample of 28 companies and approach to the income statement using a sample of 19 companies. Data analysis methods used in this study are Moderated Regression Analysis (MRA) and multiple regression analysis using SPSS 16. The results of this study showed that after the application of PSAK 50 and 55 (revised 2006) can improve the relevance of information on the fair value of financial instruments. This is supported by the results of studies showing that the fair value of financial instruments can improve the ability of earnings to predict future earnings and future cash flows using the balance sheet approach. However, this research has not been able to provide evidence that the components of other comprehensive income can provide an incremental effect on the ability of earnings to predict future earnings and future cash flows using an income statement approach.

MANAJEMEN RISIKO, KUALITAS CORPORATE GOVERNANCE, STATUS KEUANGAN PERUSAHAAN, DAN PERILAKU OPPORTUNISTIK MANAJERIAL Kamaludin, Kamaludin; Nikmah, Nikmah; Hijroini, Hijroini
JURNAL FAIRNESS Vol. 5 No. 2 (2015)
Publisher : UNIB Press

This study aims to examine the causal relationship between the variables of risk management, the financial status of the company, the quality of corporate governance and managerial opportunistic behavior. Risk management is measured by current ratio, the company's financial status is measured by Altman Z Score bankruptcy prediction, such as the quality of corporate governance Corporate Governance Perception Index (CGPI) while conducting managerial opportunistic behavior pattern of earnings management is proxied by Eckel Index (1981). Testing is done with path analysis (path analysis) with the help SmartPLS 1.10 versions in 47 companies listed on the Indonesian Institute of Corporate Governance (IICG) 2011-2013 and submit an annual report on the Indonesia Stock Exchange (IDX). This study found that the risk management and financial status of the company does not have an influence on managerial opportunistic behavior. While the quality of corporate governance can reduce managerial opportunistic behavior. Risk management is a negative impact on the quality of corporate governance while financial status may have an impact on the quality of corporate governance. Risk management had a positive influence to the company with a sound financial status. In path analysis, risk management is not directly influence on managerial opportunistic behavior. But risk management can improve the financial status of the company's reputation and raise the quality of corporate governance, so as to suppress the manager to perform income smoothing. On the one hand, managers still perform income smoothing though the company has a risk management and corporate governance, since the motivation that is efficient to perform earnings management. In this case, financial status and corporate governance becomes an intervening variable.

PENGARUH PENERAPAN ICE BREAKING BERBASIS DIGITAL TERHADAP MOTIVASI DAN HASIL BELAJAR MATEMATIKA KELAS X Nikmah, Nikmah; Dewi, Hefi Rusnita
SIGMA: JURNAL PENDIDIKAN MATEMATIKA Vol. 16 No. 1: Juni 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/sigma.v16i1.14616

Tujuan dari penelitian ini dilakukan yaitu untuk mengetahui pengaruh penerapan ice breaking berbasis digital terhadap motivasi dan hasil belajar matematika kelas X. penelitian ini merupakan penelitian kuantitatif dengan pendekatan One group pre-post-test-design. Sampel dalam penelitian ini adalah kelas X di SMKS Ibnu Cholil Bangkalan yang berjumlah 21. Instrumen yang digunakan adalah lembar angket dan lembar tes. Teknik pengumpulan data yang digunakan berupa angket motivasi belajar dengan 20 pernyataan dan tes yang berisi 20 soal pilihan ganda. Teknik analisis data pada penelitian ini menggunakan uji t. Hasil analisis data uji t motivasi belajar mendapatkan nilai signifikat 0,000<0,05 tolak dan diterima yaitu ada pengaruh penerapan ice breaking berbasis digital terhadap motivasi belajar matematika kelas X. Dan dibuktikan juga dari hasil perhitungan uji t nilai pretest dan posttest hasil belajar matematika kelas X yang mendapatkan nilai signifikat 0,000<0,05 yang berarti bahwa ditolak dan diterima artinya ada pengaruh penerapan ice breaking berbasis digital terhadap hasil belajar matematika kelas X. Dapat diambil kesimpulan bahwa terdapat pengaruh penerapan ice breaking berbasis digital terhadap motivasi dan hasil belajar matematika kelas X.

Pelatihan Pembuatan Pupuk Organik Cair Berbahan Dasar Limbah Organik Rumah Tangga di Kelurahan Bello Santrum, Mario Justinianus; Tokan, Moses Kopong; Taek, Paulus; Nikmah, Nikmah; Imakulata, Mbing Maria
Jurnal Kelimutu Pengabdian Masyarakat Vol 4 No 1 (2024): Kelimutu Journal of Community Service (KJCS)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/kjcs.v4i1.15410

Garbage is still a problem in almost all regions in Indonesia, including in the Bello Sub-district of Kupang City of East Nusa Tenggara. Garbage in Bello Sub-district, some are simply thrown on the side of the road and some are collected to be disposed of individually or per household to landfills. In fact, with the right and simple technology, waste that used to be a problem as waste, dirty, smelly, causing disease and polluting the environment can become goods that can be utilized and have economic value. The purpose of this community service activity is to provide a little scientific knowledge to the public about the benefits of household organic waste and involve the community in making liquid organic fertilizer (LOF). The methods used were lectures and question-and-answer discussions during counseling about the benefits of household organic waste and liquid organic fertilizer for plant growth and production as well as soil fertility, and demonstrations during the manufacture of liquid organic fertilizer. The results of community service activities at RT 02/RW 01 of Bello Sub-district, obtained 1 training community group consisting of 10 housewives, whose were enthusiastic in participating in this training activity as shown by their full attention to the counseling activities provided by the presenters and demonstration activities for making liquid organic fertilizer by demonstrators, and also by their presence which is always complete, both at the first meeting (opening and demonstration of making LOF) on 8 July 2023 and at the second meeting (observation of results and closing) on 30 July 2023. In addition, from this community service activity, around 22 liters of LOF were also produced which were then distributed to each member of the training community group, each member of the activity implementation team who was present, and two facilitators for making LOF.

Implementasi Profil Pelajar Pancasila melalui Pembelajaran Bahasa Indonesia Nikmah, Nikmah; Fitriani, Yessi
Journal on Teacher Education Vol. 5 No. 2 (2023): Journal on Teacher Education
Publisher : Universitas Pahlawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jote.v5i2.21871

Profil pelajar Pancasila merupakan salah satu cara untuk memperkuat nilai-nilai karakter khususnya pelajar akibat perubahan budaya. Tujuan penelitian ini adalah untuk mendeskripsikan peran mata pelajaran Bahasa Indonesia dalam membentuk profil pelajar Pancasila. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif. Hasil dari penelitian ini adalah implementasi nilai-nilai profil pelajar pancasila berhasil dilaksanakan khususnya pada pelajaran Bahasa Indonesia. Nilai-nilai profil pelajar pancasila yang telah diterapkan yakni 1) beriman dan bertakwa kepada Tuhan YME, dan berakhlak mulia; 2) berkebhinekaan global; 3) bergotong royong; 4) mandiri; 5) bernalar kritis; 6) kreatif. Keenam profil pelajar pancasila tersebut dapat ditingkatkan dengan menggabungkan beberapa dimensi dalam proses pembelajaran karena pada hakikatnya setiap dimensi berhubungan dengan dimensi lainnya.

Financial Statement Fraud, Audit Committee and Audit Quality: Insight into Fraud Diamond Theory Nikmah, Nikmah; Arjoen, Muhammad Robby
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.308

Based on the Fraud diamond theory, the study investigates whether the audit and quality committee can strengthen or weaken financial statement fraud. this study aims to prove the influence of diamond fraud on the potential for financial statement fraud and that the audit and quality committee can strengthen or weaken the effect of diamond fraud on the potential for financial statement fraud. This study sample was selected using the purposive sampling method and obtained 850 observations from 214 companies’ sector non-financial listed on Indonesia Stock Exchange from 2016-2019. Furthermore, this study uses secondary data obtained from www.idx.co.id and each company's website. Data analysis in this study using logistic regression. The result of this study indicates that variable financial stability, board change, and financial target positively affect the detection of fraudulent financial statements. In contrast, variable external pressure, ineffective monitoring, and auditor change do not affect the detection of fraudulent financial statements. As the first variable moderating in this study, the audit committee does not affect weakening the relationship between fraud diamonds and fraudulent financial statements. On the other hand, audit quality, as the second moderating variable in this study, weakens the relationship between external pressure and ineffective monitoring of fraudulent financial statements.

Edukasi Pengolahan MPASI Gizi Seimbang Dalam Upaya Pencegahan Stunting Bagi Dharma Wanita Persatuan Badan Pemeriksa Keuangan Perwakilan Provinsi Nusa Tenggara Timur Dhani, Arini Rahma; Dhani, Arini; Nikmah, Nikmah; Yusnaeni, Yusnaeni
Jurnal Pengabdian Inovasi Masyarakat Indonesia Vol. 3 No. 1 (2024): Edisi Februari
Publisher : Program Studi Pendidikan Kimia FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpimi.v3i1.3905

Pada tahun 2022 Kementerian Kesehatan Indonesia mengadakan survey mengenai status gizi Indonesia, hasilnya 21,6% balita mengalami stunting. Provinsi dengan angka stunting tertinggi yakni provinsi Nusa Tenggara Timur (NTT) yakni sebesar 37,8%. Stunting ini merupakan kondisi gangguan pertumbuhan dengan ciri-ciri tubuh pendek. Kejadian stunting merupakan dampak dari asupan gizi yang kurang, baik dari segi kualitas maupun kuantitas, tingginya kesakitan, atau merupakan kombinasi dari keduanya. Stunting disebabkan oleh faktor multi dimensi dan tidak hanya disebabkan oleh faktor gizi buruk yang dialami oleh ibu hamil maupun anak balita. Intervensi yang paling menentukan untuk dapat mengurangi pervalensi stunting oleh karenanya perlu dilakukan pada 1.000 Hari Pertama Kehidupan (HPK) dari anak balita. Pengaruh stunting terhadap perkembangan kognitif dan prestasi belajar dimana selain mengalami gangguan pertumbuhan, anak dengan kondisi stunting juga mengalami gangguan dalam proses pematangan otak sehingga berdampak terhadap perkembangan kognitif. Pada Perpres Nomor 72 tahun 2021 tentang Percepatan Penurunan Stunting menyarankan untuk menyediakan MPASI Gizi seimbang. Kegiatan ini bertujuajn untuk mengedukasi pengolahan MPASI gizi seimbang dalam upaya pencegahan stunting bagi Dharma Wanita persatuan Badan Pemeriksa Keuangan perwakilan Provinsi Nusa Tenggara Timur. Adapun Tahapan kegiatan ini adalah 1) perencanaan, 2) pelaksanaan, dan 3) evaluasi. Kegiatan edukasi ini terlaksana dengan baik dan respon peserta sangat antusias. Hal ini dibuktikan dengan hasil kepuasan materi sebesar 54% sangat puas dan kepuasaan terhadap narasumber sebesar 43% sangat puas.

Peningkatan Kemampuan Berpikir Kritis melalui Implementasi Modul Ajar Fisika Terintegrasi Learning Cycle 7E dan TPACK pada Materi Fluida Dinamis Zaidah, Alpi; Hidayatulloh, Alpiana; Nikmah, Nikmah
Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Vol. 6 No. 4 (2025): November
Publisher : Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/goescienceed.v6i4.1477

Penelitian ini bertujuan untuk meningkatkan kemampuan berpikir kritis siswa melalui implementasi modul ajar fisika yang terintegrasi model pembelajaran Learning Cycle 7E dan kerangka TPACK (Technological Pedagogical Content Knowledge) pada materi fluida dinamis. Metode yang digunakan adalah Penelitian Tindakan Kelas (PTK) yang dilaksanakan dalam dua siklus, masing-masing terdiri atas tahapan perencanaan, pelaksanaan, observasi, dan refleksi. Subjek penelitian adalah 20 siswa kelas XI MA NW Pringgasela. Instrumen yang digunakan mencakup tes kemampuan berpikir kritis (pretest dan posttest), lembar observasi dan dokumentasi. Hasil penelitian menunjukkan adanya peningkatan kemampuan berpikir kritis siswa dari pratindakan hingga siklus II. Rata-rata nilai pretest sebesar 56,1 dengan ketuntasan belajar 25%. Setelah tindakan pada siklus I, nilai rata-rata meningkat menjadi 72,3 dengan ketuntasan 65%. Pada siklus II, nilai rata-rata mencapai 84,5 dengan ketuntasan belajar sebesar 90%. Hasil ini menunjukkan bahwa implementasi modul ajar berbasis Learning Cycle 7E terintegrasi TPACK efektif dalam mengembangkan kemampuan berpikir kritis siswa secara bertahap dan sistematis. Dengan demikian, dapat disimpulkan bahwa integrasi model Learning Cycle 7E dan kerangka TPACK dalam modul ajar fisika berkontribusi positif terhadap peningkatan kemampuan berpikir kritis siswa pada materi fluida dinamis.

Peningkatan Kapasitas Kewirausahaan Ibu-Ibu PKK Melalui Program Cemilan Sehat Opak Sidodadi Nikmah, Nikmah; Wijayanti, Indah Oktari; Bilyaro, Woki
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.409

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas kewirausahaan ibu-ibu PKK Desa Sidodadi, Kecamatan Pondok Kelapa, Kabupaten Bengkulu Tengah, melalui program Cemilan Sehat OPAK Sidodadi. Program ini diinisiasi oleh tim dosen penerima dana Pengabdian Internal Universitas Bengkulu, yang berupaya mengembangkan potensi lokal menjadi produk bernilai ekonomi tinggi. Metode kegiatan meliputi pelatihan produksi opak sehat, inovasi rasa dan kemasan, pembukuan usaha sederhana, serta strategi pemasaran digital. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam aspek manajerial, keterampilan produksi, serta pemahaman kewirausahaan. Program ini juga berhasil menciptakan produk Opak Sidodadi dengan kemasan baru yang lebih menarik dan siap dipasarkan. Kegiatan ini diharapkan menjadi model pemberdayaan ekonomi keluarga berbasis pangan lokal di wilayah Bengkulu Tengah.

Co-Authors Abdul Latif Abdul Majid Alpi Zaidah, Alpi Amirullah -, Amirullah Andam S. Ardan Andani, Winda Annajihah, Isra’ Apriyanti, Hera Arifianto, Sigit Arjoen, Muhammad Robby Ayu Purnamasari Berto Usman, Berto Dessy, Dessy Dewi, Hefi Rusnita Dhani, Arini DHANI, ARINI RAHMA Dhoti, Shofi Ma’rifaturriya Elfita Elfita Fadhilatul Hikmah, Wahyu Fitri Handayani Fitriani, Yessi Guswanti, Nelia Hidayatulloh, Alpiana Hijroini, Hijroini Husaini Husaini Ilyas, Fitrawati Imakulata, Mbing Imakulata, Mbing Maria Inmaryanto, Inmaryanto Kamaludin Kamaludin Khasanah, Niswatul Lika, Angela G. Litania, Litania M. Yogi Riyantama Isjoni Maspuri, Maspuri Mega Fatimah Rosana Mohd. Fauzi, Irfan Moses Kopong Tokan Muetiawati, Dessy Muhammad Amin Munif, Nabil Nikmatul Khayati Nuriksan, Sidiq Pakpahan, Silvia Ratily Panggabean, Berliana Febrianti Purnamasari S, Ayu Putri, Sabrina Rahmadani, Nia Rayahu, Evi Santrum, Mario Justinianus Saputra, Waldi Sari, Winda Puspa Simbolon, Parlindungan Sitohang, Pardamean Sulestari, Dinna Dwi Suliyani, Iis Taek, Paulus Tryana , Nofita Tryana, Nofita Utami, Puspa Indah Wahyuni, Marina Fitri Wijayanti, Indah Oktari Woki Bilyaro Yusnaeni Yusnaeni, Yusnaeni Yusnaini Yusnaini Zuli, Wahfi

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