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All Journal Dia: Jurnal Administrasi Publik Jurnal EMT KITA Jurnal SOLMA SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Sains Sosio Humaniora JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Mantik JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Enrichment : Journal of Management Jurnal Scientia Indonesian Journal of Industrial Engineering & Management Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ekonomi Jurnal Ekonomi Perjuangan (JUMPER) Akuntansi'45 Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Manajemen Formosa Journal of Applied Sciences (FJAS) Paradigma Jurnal Manajemen dan Bisnis JAKPI SENTRI: Jurnal Riset Ilmiah Asian Journal of Applied Business and Management (AJABM) Jurnal Audit dan Perpajakan International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) ECONEUR (Journal of Economics and Entrepreneurship) JPM PENG: Jurnal Ekonomi dan Manajemen

Hani Fitria Rahmani

Universitas Nasional Pasim

Author-ID : 3324285

Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 42 Documents Claim Missing Document

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Decoding The Impact: How Corporate Structure And Size Influence Earning Response Coefficient Rahmani, Hani Fitria; Mimin Ratna Sari
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i2.698

The purpose of this research is to determine how much influence the capital structure and company size have on the earning response coefficient both size of the company on the earning response coefficient either partially or simultaneously on the Computer and Device Services Companies Listed on the Indonesia Stock Exchange for the period of 2020-2022.The research methods used in this research are descriptive methods and associative methods. In this research, the unit of analysis is the Financial Statement Document at the Computer and Device Services Company Financial Report Documents on Computer and Device Services Companies Listed on the Indonesia Stock Exchange for the period 2020-2022. The samples in this study were 36 annual financial reports annual. The analysis method uses panel data regression analysis. Based on the results showed that partially there is a significant positive effect of capital structure on earning response coefficient, and partially there is a significant positive effect of capital structure on earnings re capital structure on earning response coefficient, and partially there is a significant positive effect on earning response coefficient. significant effect of company size on earning response coefficient, and simultaneously there is an effect of capital structure and company size on earning response coefficient.

Pengaruh Kinerja ESG terhadap Manajemen Laba Riil: Peran Moderasi Kepemilikan Kas Sriwijayanti, Irma; Septiani, Delina Herdian; Rahmani, Hani Fitria; Mauludina, Muhammad Alam; Tampubolon, Ricky Brian D.P.
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4433

This study aims to investigate the influence of Environmental, Social, and Governance (ESG) performance on real earnings management (REM) practices, with cash holdings acting as a moderating variable, in non-financial companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative approach with purposive sampling, yielding 90 firm-year observations from companies that disclosed complete ESG scores between 2021 and 2023. The data were analyzed using panel data multiple linear regression to test the proposed hypotheses. The findings reveal that higher ESG performance is negatively and significantly associated with real earnings management, indicating that companies with stronger sustainability commitments are less likely to engage in REM practices. However, cash holdings were found not to moderate the relationship between ESG performance and REM, suggesting that liquidity alone does not influence the effectiveness of ESG in curbing earnings manipulation. These results underscore the importance of ESG as a mechanism for enhancing financial reporting quality and corporate transparency. They also offer practical implications for investors, regulators, and other stakeholders, encouraging them to view ESG metrics not only as indicators of sustainability but also as proxies for corporate ethical behavior and integrity in financial disclosures.

Fine-Tuned Autoencoder Neural Network for Anomaly Detection in Accounting Transactions Nur Alamsyah; Budiman, Budiman; Rahmani, Hani Fitria; Erpurini, Wala
Paradigma - Jurnal Komputer dan Informatika Vol. 27 No. 2 (2025): September 2025 Period
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/p.v27i2.8697

Anomaly detection in accounting transactions plays a crucial role in identifying irregularities that may signal fraud, errors, or unusual financial behavior. Traditional rule-based and statistical methods often struggle to detect complex and hidden patterns in large-scale financial datasets. This paper presents a fine-tuned Autoencoder Neural Network for detecting anomalies in structured accounting records. The model processes feature such as date, account type, debit, credit, transaction category, and payment method. Preprocessing includes handling missing values, encoding categorical data, and extracting temporal features. The Autoencoder architecture was optimized using multiple hidden layers and dropout regularization to prevent overfitting. Reconstruction errors were used to determine anomaly scores, with a dynamic threshold set at the 98th percentile. Experimental results show that the model accurately distinguishes normal and anomalous transactions, identifying 2,000 outliers from a total of 100,000 records. Additional analysis indicates that anomalies often occur during weekends or holidays and involve unusual payment methods. These findings demonstrate the potential of the fine-tuned Autoencoder as a scalable and intelligent anomaly detection framework to support auditors and financial analysts in proactive fraud prevention.

Delivering impact beyond the plate: service quality, information, and government trust in school feeding perception Sugiharto, Muhammad; Rahma, Rana Ardila; Hadithya, Riyan; Rahmani, Hani Fitria
Jurnal Mantik Vol. 9 No. 2 (2025): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i6.6603

School feeding programs are widely recognized as strategic interventions to improve child nutrition, support academic achievement, and reduce the economic burden on low-income families, making them a vital component of social policy in many countries, including Indonesia. The Free Nutritious Meal Program for elementary schools aims to address these goals, yet its success depends not only on technical delivery but also on how beneficiaries perceive its benefits. This study examined the perceived benefits of the program by analyzing the influence of food quality, meal distribution frequency, and program information, with trust in government as a mediating variable. Using a quantitative approach, data were collected from 133 parents of beneficiary students through structured questionnaires and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). Results indicate that food quality has the strongest direct effect on perceived benefits, followed by program information. Meal frequency showed no significant direct effect but contributed indirectly by strengthening trust in government, which emerged as a significant mediator. These findings highlight that improving technical service quality must be accompanied by strategies to build institutional trust. The study offers theoretical contributions by integrating public service management and trust perspectives, and practical implications for policymakers to enhance service quality, transparency, and communication strategies.

Unsur Yang Mempengaruhi Profitabilitas Pada Perusahaan Food and Beverages Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2021 Oficial Hia; Hani Fitria Rahmani
Jurnal Audit dan Perpajakan (JAP) Vol. 2 No. 2 (2022): Artikel Penelitian Desember 2022
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v2i2.2067

Penelitian ini dilakukan pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2021. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar kontribusi pengaruh perputaran modal kerja dan perputaran piutang terhadap profitabilitas baik secara parsial ataupun simultan pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2021. Metode penelitian yang digunakan pada penelitian ini adalah metode deskriptif dan metode asosiatif. Pada penelitian ini yang menjadi unit analisis adalah Dokumen Laporan Keuangan pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2021. Sampel dalam penelitian ini sebanyak 12 perusahaan. Pengambilan sampel acak yaitu purposive sampling pertimbangan. Metode analisis menggunakan analisis regresi linear berganda. Berdasarkan hasil penelitian menunjukkan bahwa secara parsial terdapat pengaruh negatif dan signifikan perputaran modal kerja terhadap profitabilitas, dan secara parsial tidak terdapat pengaruh perputaran piutang terhadap profitabilitas. Secara simultan terdapat pengaruh perputaran modal kerja dan perputaran piutang terhadap profitabilitas. Berdasarkan nilai R Square didapat sebesar 0,180 atau 18% hal ini artinya bahwa perputaran modal kerja dan perputaran piutang dapat mempengaruhi profitabilitas sebesar 18% sisanya sebesar 82% dipengaruhi oleh variabel-variabel yang lain yang tidak dilibatkan dalam penelitian ini.

Analisis Perbedaan Return Saham, Trading Volume Activity Dan Bid-Ask Spread Sebelum Dan Sesudah Stock Split: (Studi Kasus Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017 – 2021) Fajar Irvangi; Hani Fitria Rahmani
MAMEN: Jurnal Manajemen Vol. 1 No. 2 (2022): April 2022
Publisher : Yayasan Literasi Sains Indonesia

This study aims to determine the differences in stock returns, trading volume activity and bid-ask spreads before and after the stock split in companies listed on the Indonesia Stock Exchange for the period 2017-2021. The population in this study were all companies listed on the Indonesia Stock Exchange that carried out a stock split during the period 2017-2021. Sampling using purposive sampling method, based on predetermined criteria obtained a sample of 30 companies. The method used is a different test analysis with an observation period of 10 days and 20 days, namely t = -5 (5 days before the stock split), t = +5 (5 days after the stock split), t = -10 (10 days before the stock split). split) and t = +10 (10 days after stock split). Hypothesis testing was carried out with the Paired Sample T-Test for data that was normally distributed and the Wilcoxon Signed Rank Test for data that were not normally distributed. Based on the results of the study, it was found that there were no differences in stock returns before and after the stock split, there were differences in trading volume activity before and after the stock split, and there were differences in bid-ask spreads before and after the stock split.

OPTIMALISASI POTENSI ECO TRAVEL HUTAN KERTAS PADA DESA KUTAMEKAR KARAWANG MELALUI PENGEMBANGAN PRODUK ZERO WASTE Fitria Rahmani, Hani; Prasetiyo, Budi; Ardila Rahma, Rana; Sugiharto, Muhammad
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 12 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i12.4276-4282

Bidang pariwisata merupakan salah satu bidang industri terbesar di dunia dan telah memberikan kontribusi yang sangat besar terhadap ekonomi global, termasuk di Indonesia. Karawang merupakan sebuah kabupaten di Jawa Barat yang berdasarkan RKPD Kabupaten karawang 2023 mendeskripsikan bahwa terdapat permasalahan yang di alami Kab. Karawang yaitu salah satunya sarana dan prasarana pengelolaan sampah maupun dalam pengelolaan lingkungan yang belum memadai. Berdasarkan permasalahan yang di alami Kab. Karawang, maka program PKM dibuat untuk membantu mengatasi permasalahan tersebut dengan optimalisasi potensi eco travel dan pengembangan produk zero waste sehingga mampu meningkatkan potensi pariwisata dan bisa mengurangi jumlah limbah yang ada di Kab Karawang. Hal tersebut didukung juga oleh Indikator Kinerja Utama Kabupaten Karawang yaitu meningkatnya kontribusi sektor pariwisata dan indeks kualitas lingkungan hidup yang memadai.Â Pengabdian ini bertujuan membantu mitra dalam mengembangkan kemampuan berwirausaha di sektor sustainable development dan memberi pemahaman tentang eco travel dan penguasaan limbah pada pengelolaan wisata. Kegiatan ini mendukung transformasi pendidikan tinggi melalui indikator kinerja utama (IKU), adapun IKU yang akan di capai oleh pengabdian saat ini adalah dosen berkegiatan di luar kampus dan mahasiswa mendapatkan pengalaman di luar kampus.

Variabel Penggerak Manajemen Laba Dalam Kacamata Ukuran Perusahaan Dan Financial Distress Rahmani, Hani Fitria
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 2 No. 2 (2022): Article Research Volume 2 Issue 2, Juli 2022
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i2.1832

Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana pengaruh ukuran perusahaan dan financial distress terhadap manajemen laba, baik secara parsial maupun simultan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2016-2020, Metode penelitian yang digunakan dalam penelitian ini adalah metode statistik deskriptif dan asosiatif, metode analisis menggunakan analisis regresi data panel dan dilakukan pengujian uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara parsial ukuran perusahaan berpengaruh secara negatif siginifikan terhadap manajemen laba dan financial distress berpengaruh positif signifikan terhadap manajemen laba. Serta secara simultan ukuran perusahaan dan financial distress berpengaruh terhadap manajemen laba.

PENGARUH CAPITAL ADEQUACY RATIO (CAR), NET INTEREST MARGIN (NIM), DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) Fitria Rahmani, Hani; Sumarsid, Sumarsid
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 3 No 1 (2018): Jurnal Bisnis & Akuntansi Unsurya
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Perbankan mempunyai peranan penting dalam membangun perekonomian suatu negara. Kemajuan perekonomian suatu negara dapat diukur dari kemajuan perbankan di negara tersebut Kinerja keuangan bank yang berbeda-beda menunjukan kemampuan bank yang berbeda-beda pula dalam mengelola keungannya. Salah satu indikator yang paling tepat untuk mengukur kinerja keuangan suatu perusahaan adalah dengan menggunakn rasio keuangan. Penelitian ini dilakukan pada PT Bank Central Asia (BCA) tahun 2002-2016. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan cross sectional method. Data yang digunakan dalam penelitian adalah data sekunder. Pengolahan data dilakukan dengan menggunakan metode deskriptif, analisis regresi linier berganda, analisis koefisien korelasi, koefisien determinasi, dan uji hipotesis. Hasil penelitian ini diperoleh hasil H0 ditolak Hi diterima artinya bahwa dengan tingkat kepercayaan 95% dapat disimpulkan secara keseluruhan variabelÂ Capital Adequacy Ratio (CAR) (X1), Net Interest Margin (NIM) (X2), Loan to Deposit Ratio (LDR) (X3) mempunyai pengaruh terhadap variabel RETURN ON ASSETS (ROA) (Y) sebesar 73,5% sedangkan sisanya sebesar 26,5 % dipengaruhi oleh variabel lain yang tidak diteliti.Â Â Kata kunci : Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), RETURN ON ASSETS (ROA)

Sustainable Agropreneurship: Transformasi Santri Pesantren Al-Qudwah Tasikmalaya Menuju Wirausaha Hijau dan Berkelanjutan Rahmani, Hani Fitria; Septiani, Delina Herdian; Mauludina, Muhammad Alam; Hapsari, Kharisma Fitri; Pratiwi, Ratih; Merdekawati, Eka; Hadiansah, Rizky
Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2026): Januari-JPM
Publisher : PDPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58818/jpm.v4i1.138

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas santri Pesantren Al-Qudwah Tasikmalaya dan ibu-ibu Kelompok Wanita Tani (KWT) Desa Cikalang dalam bidang agropreneurship dan literasi keuangan. Metode pelaksanaan menggunakan pendekatan partisipatif melalui tahapan observasi, perancangan modul, pelatihan, pendampingan, serta evaluasi. Hasil pengabdian menunjukkan peningkatan signifikan pada keterampilan pengemasan produk pertanian menjadi kemasan premium dengan label “Produk Santri Al-Qudwah” yang lebih higienis dan bernilai jual tinggi. Selain itu, literasi keuangan peserta juga meningkat, ditandai dengan kemampuan menggunakan buku kas sederhana dan meningkatnya kesadaran risiko finansial seperti pinjaman online dan judi online. Kegiatan ini bermanfaat dalam membentuk ekosistem kewirausahaan hijau berbasis pesantren dan desa, memperkuat ketahanan ekonomi keluarga, serta mendukung pencapaian tujuan pembangunan berkelanjutan (SDGs).

Co-Authors agnia, agnia nurjanah Ajeng Andina Mustika Putri Perdana Ardila Rahma, Rana Aulia Hidayati Budi Prasetiyo Budi Prasetiyo, Budi Budiman Danang Rahmat Surono Delina Herdian Septiani Dhea Septianti Eka Merdekawati Erpurini, Wala Fajar Irvangi Fransisca Debora Ginoga, Lesia Fatma Hadiansah, Rizky Haji, Sapto Herdiani, Febri Dolis Hidayati, Aulia Hikmawati, Erna Iman Firmansyah Inayah, Asty Khairi Kharisma Fitri Hapsari Lidya Oktalita Lumbantobing, Sabar Pardamean Mela Nurdialy Merdekawati, Eka Mimin Ratna Sari Mira Firdiyanti Muhammad Alam Mauludina Muhammad Sugiharto Nasution, Mario Zulfa Nur Alamsyah Nurma Risa Oficial Hia Putri Andini Rahma, Rana Ardila Rana Ardila Rahma Rana Ardila Rahma Ratih Pratiwi Ratih Pratiwi Resti Jayeng Ramadhanti Ricky Bryan Tampubolon Ridwan Saleh Riyan Hadithya Rosyanti, Novi Safaatillah, Nurus Septiani, Delina Herdian Sriwijayanti, Irma Sudrajat, Ayi Mohamad Sumarsid, Sumarsid Tampubolon, Ricky Brian D.P. Umi Nuraini, Umi Yeni Yudhistira Adwimurti

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