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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) An-Nizam: Jurnal Bakti Bagi Bangsa
Annafi Indra Tama
Universitas Islam 45
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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Kajian Kemampuan Keuangan Rumah Sakit Umum Daerah Sebagai Badan Layanan Umum Dan Pengaruhnya Terhadap Kualitas Pelayanan Annafi Indra Tama; Kusmiyatno Kusmiyatno
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 4 No. 1 (2019)
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.188 KB) | DOI: 10.51289/peta.v4i1.374

Abstract

This study aims to conduct a study of financial independence after being designated as a Regional Public Service Agency (BLUD) and assess its effects on service quality. The research method used is descriptive method with a quantitative non-experimental approach. The results of this study indicate that the financial independence of hospitals is getting better from year to year after being designated as a regional public service body in 2009, from the results of the study obtained an average value of independence that is equal to 435.62% in the delegate category. Starting from 2009 to 2016 in this study the level of hospital financial independence was at a value of> 100% which entered the category of delegation, meaning that there was no interference at all by the government. As for the quality of hospital services through service quality indicators, namely BOR, TOI, LOS, BTO, NDR and GDR. The results of the BOR, LOS and TOI studies are still at the standard level set by the Indonesian Ministry of Health.
PELATIHAN PEMASARAN PRODUK DARI LIMBAH SEKAM PADI MENGGUNAKAN DIGITAL MARKETING DI DUSUN BEDENG Duwi Rahma Putri; Annafi Indra Tama; Hadi Mahmudah
An-Nizam Vol 1 No 3 (2022): An Nizam : Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v1i3.5438

Abstract

The main problem that occurs is the low quality of human resources in mastering technology and the lack of public understanding in terms of marketing. To overcome this problem, it is necessary to conduct marketing training using digital marketing. The purpose of implementing digital marketing training is to provide an understanding related to the importance of conventional and digital marketing. The implementation method used is through training which consists of the socialization stage about digital marketing, logos and labels, the training stage on how to operate the social media platform, and the evaluation stage of the activities that have been carried out. The results of the implementation of the community can distinguish between conventional marketing and digital marketing, understand how to create logos and labels on marketing and create WhatsApp Business and Instagram accounts as digital marketing. These two platforms were chosen because they are easy for the public to understand. However, the constraint of this training is the limited number of people who have smartphones.
Pengaruh Persepsi Manfaat, Persepsi Kemudahan, Persepsi Kenyamanan, Norma Subjektif Dan Kepercayaan Terhadap Minat Menggunakan Electronic Commerce NINA MONICA; ANNAFI INDRA TAMA
JRAK: Journal of Accounting Research and Computerized Accounting Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study aims to determine the effect of perceive of usefullnes, perceived ease of use, convenience perception, subjective norms and beliefs to the interest of using electronic commerce in UNISMA students. This research using PLS (Partial Least Square) data analysis technique, with 88 respondents. The results indicate that perceived of usefullness, convenience perception, and beliefs have positif and significant effect to the interest of using e-commerce. Otherwise, perceived ease of use, and subjective norms have no effect.
HUBUNGAN PROFITABILITAS DENGAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA Annafi Indra Tama
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 1 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v6i1.830

Abstract

This research is to know whether there are a relationship profitability with audit delay at miscellaneous industry listed in Indonesia Stock Exchange (IDX) or not. Test of analysis condition performed with test of estimated normality error Y on X with Liliefors test which resulted in Lcal(0,1516) < L(0,1517) it’s showed that data was normally distributed.Hypothesis test started with looking for simple regression which in this study yielded in Ŷ= 96,11 - table 47,0603X. Test regression linierity resulted in Fcal (4,35) > F (4,17) it’s showed a linear regression model. Calculation from Pearson’s product moment correlation coefficient revealed that rtable = -0,3559 meant there was a negative correlation between profitability and audit delay. Calculation of correlation coefisient significance resulted t cal (-2,086) > t table xy (1,697) meant that correlation between profitability and audit delay is significantwhile test of determination coeficient revealed 12,67% profitability affect audit delay. Therefore, the study concluded there was a negative significant correlation between profitabilityandaudit delay at miscellaneous industry listed in Indonesia Stock Exchange (IDX)
Perspektif Value For Money Dalam Pengukuran Kinerja Perangkat Daerah Annafi Indra Tama
JRAK: Journal of Accounting Research and Computerized Accounting Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v8i2.940

Abstract

The purpose of this research is to know the performance of West Java Provincial Food Security Agency with value for money approach (VFM), that is 3E measurement (economical, efficiency, and effectiveness). The results of the research show that the economic level during 2013, 2014 and 2015 has increased by 102.27%, but the increase that makes the ratio does not meet the economic standard value for money. Efficiency levels during 2013, 2014 and 2015 continue to increase in economic value, the ratio is below 100% so that for efficiency ratios do not meet the standard efesien value for money. Effectiveness ratios during 2013, 2014 and 2015 with a> 100% assessment indicating that the Regional Food Security Agency of West Java Province has been effective in providing services to the community. Effectiveness ratio in 2013 and 2014 has effectiveness value> 100% but in 2015 decreased to 97,48% but still effective categorized, but still needed existence of improvement of service so that effectiveness of West Java Provincial Food Security Agency achieved better.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH MELALUI ANALISIS RASIO KEUANGAN APBD KABUPATEN/KOTA DI INDONESIA SEBELUM DAN SESUDAH PENERAPAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 Annafi Indra Tama
JRAK: Journal of Accounting Research and Computerized Accounting Vol 6 No 2 (2015): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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Abstract

This study aims to find out about the comparison of districts financial performance indicators in Indonesia and to determine whether there are differences in that before and after implementation of Law No.28/2009. In thisstudy, financial performance are valued by indicators of independence, the degree of decentralization, financialdependency areas, the effectiveness, efficiency, and contribution of local taxes and levies at 17 districts financialstatement. This study used audited district financial statement to proof the hypothesis. 2010 is claim as the priorperiod of application of the law, and 2012 as the year after the implementation. The analysis technique used inthis study is analytical study of district financial performance. Paired sample t-test with significance level of0.05 is used to test the hypothesis. The results show that there is significantly difference on district financialperformance. In the form of independence indicators, decentralization degree, efficiency of local taxes,contribution of local tax and levies are higher in the period before the implementation, but for financialdependency is lower in the period after implementation. In the other hand, there is no difference in the form ofdistrict financial effectiveness before and after implementation of the law.
Analisis Pengaruh Penerapan Green Accounting, Kinerja Lingkungan Dan Pengungkapan Corporate Social Responsibility Terhadap Return Saham Sekar Arum Nurlatifah; Annafi Indra Tama
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 2 (2024): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i2.10203

Abstract

Abstract This study aims to provide information for investors and company managers in understanding the factors that influence stock returns. It also highlights the importance of sustainability strategies in increasing investment attractiveness. In the capital market, PT Unilever Indonesia Tbk faced a 30.95% year-to-date decline in share price. To deal with this situation, the company took strategic initiatives by prioritizing ecosystem preservation efforts. This step is expected to improve investor interest and optimize stock returns. This study aims to investigate the impact of green accounting, environmental performance and corporate social responsibility disclosure on stock returns. This research methodology uses classical assumption tests and unbalanced data regression analysis using the help of E-Views 12 software. The type of data used is secondary data obtained from non-cyclical consumer sector companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling technique covering the period 2020-2022, resulting in 31 sample companies as research subjects. The findings of this study found that the application of green accounting and environmental performance has an influence on stock returns. while the disclosure of corporate social responsibility has no influence on stock returns. Keywords: green accounting; environmental performance; csr; stocks return.
Co-Authors Duwi Rahma Putri hadi mahmudah Kusmiyatno Kusmiyatno NINA MONICA Sekar Arum Nurlatifah