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All Journal Jurnal RAK (Riset Akuntansi Keuangan) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Wisanggeni : Jurnal Pengabdian Masyarakat Mizania : Jurnal Ekonomi dan Akuntansi Media Ilmiah Akuntansi Innovation Business Management and Accounting Journal
Habsyah Fitri Aryani
Universitas Nahdlatul Ulama Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PERTUMBUHAN ASET TERHADAP PROFITABILITAS PERBANKAN DENGAN VARIABEL MEDIASI DIVERSIFIKASI ASET Jaka Isgiyarta; Habsyah Fitri Aryani
Riset Akuntansi Keuangan Vol 5, No 1 (2020): April 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i1.2808

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruhpertumbuhan aset terhadap profitabilitas perbankan yang di proksikandengan return on asset dengan diversifikasi aset sebagai variabel mediasi.Penelitian ini menggunakan data sekunder sebagai sumber data. Populasidalam penelitian ini adalah perbankan yang terdaftar di Otoritas JasaKeeuangan selama tahun 2016-2018. Sampel yang digunakan dalampenelitian ini sebanyak 106 perbankan yang dipilih menggunakanpurposive sampling. Data yang diperoleh diolah menggunakan pathanalysis dengan program SPSS 21. Hasil penelitian menunjukkan bahwapertumbuhan aset berpengaruh positif terhadap return on asset. Pengaruhpositif pertumbuhan aset terhadap diversifikasi aset juga dibuktikan secaraempiris melalui hasil pengujian regresi. Penelitian ini juga memberiinformasi bahwa diversifikasi aset mampu memediasi pengaruhpertumbuhan aset terhadap return on asset pada sampel perbankan yangditeliti
PENYULUHAN PENGENALAN ANTI FRAUD BAGI SISWA/I SMA DAN SMK SEBAGAI UPAYA PENCEGAHAN TINDAKAN KECURANGAN Ilham Ramadhan Ersyafdi; Habsyah Fitri Aryani; Nurul Fauziyyah
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 1, No 1 (2021): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (713.557 KB) | DOI: 10.59818/jpm.v1i1.32

Abstract

This paper is a paper written based on the results of the implementation of Community Service for 190 students and several teachers at SMA Muhammadiyah 23 Jakarta and SMK Bina Harapan Ciseeng. The aim of this socialization is to provide an understanding of the various acts of fraud, dangers, and losses due to fraud. Moreover, students are able to instill anti-fraud character and attitude since school. In the implementation of this Community Service, there is a pre-test to find out students’ level of knowledge about fraud and the materials were delivered by andragogy method, which is a combination of lecture, discussion, and question and answer methods. Thus, the activity ended with a documentation session and providing souvenirs for the best questioners and answerers. The results obtained are that the term “fraud” and the level of understanding about fraud are still not familiar enough among these students so that through this activity it is hoped that they will be able to think and act ethically and help reduce, prevent, and eradicate fraud in the future.
Pengaruh Rasio Keuangan, Karakteristik Perusahaan dan Intellectual Capital terhadap Financial Distress pada Perusahaan Lembaga Keuangan Ilham Ramadhan Ersyafdi; Devi Nurmah Wani; Habsyah Fitri Aryani
INOVASI Vol 18, No 3 (2022): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v18i3.11335

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui variabel independen apa saja yang dapat mempengaruhi financial distress. Penelitian ini menggunakan objek perusahaan lembaga keuangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Sampel yang digunakan adalah 12 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Teknik analisis dalam penelitian ini menggunakan analisis regresi linier berganda. Berdasarkan penelitian ini dapat disimpulkan bahwa financial distress dapat dipengaruhi oleh tiga variabel independen dari rasio keuangan, yaitu likuiditas (X1), solvabilitas (X2) dan profitabilitas (X3). Sedangkan empat variabel karakteristik perusahaan yaitu kepemilikan manajerial (X4), kepemilikan institusional (X5), ukuran perusahaan (X6), komite audit (X7) dan variabel intellectual capital (X8) tidak dapat mempengaruhi financial distress.
ANALISIS KINERJA KEUANGAN PEMERINTAH PROVINSI DKI JAKARTA SEBELUM DAN SELAMA PANDEMI COVID-19 Habsyah Fitri Aryani
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 2 No 1 (2022): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v2i1.508

Abstract

Pandemi Covid-19 telah memberikan dampak pada berbagai sektor. Penanganan Covid-19 dan pemulihan ekonomi menjadi program prioritas pemerintah. Tujuan dari penelitian ini adalah untuk menganalisis kinerja keuangan pemerintah Provinsi DKI Jakarta sebelum dan selama pandemi Covid-19 berlangsung. Penilaian dilakukan menggunakan analisis rasio kemandirian, rasio efektivitas, rasio efisiensi, rasio keserasian, dan rasio pertumbuhan. Jenis penelitian dalam penelitian ini adalah penelitian berbentuk deskriptif kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa Laporan Keuangan Pemerintah Provinsi DKI Jakarta tahun 2019-2020 yang diperoleh dengan menggunakan teknik dokumentasi. Metode analisis data menggunakan analisis rasio keuangan. Hasil penelitian ini menunjukkan bahwa tingkat kemandirian Pemerintah Provinsi DKI Jakarta sebelum dan selama pandemi covid-19 sudah sangat mandiri dengan pola delegatif. Namun pengelolaan Pendapatan Asli Daerah belum efektif tetapi sudah efisien. Penggunaan dana sudah cukup berimbang dengan mengutamakan belanja daerah. Selain itu Provinsi DKI Jakarta telah mampu mempertahankan pencapaian yang diperoleh pada tahun sebelumnya.
Studi Komparatif Diversifikasi Aset, Pertumbuhan Aset, ROA pada Bank Konvensional dan Syariah Habsyah Fitri Aryani; Ruli Bestari
Media Ilmiah Akuntansi Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (377.894 KB)

Abstract

Since the beginning of its appearance, Islamic banks have experienced significant growth so that they are able to compete with conventional banks. Operationally, Islamic banks and conventional banks have differences. This study is to test whether there are differences in asset growth, asset diversification and Return on Assets (ROA) between Islamic banks and conventional banks. The samples in this study are Islamic and conventional banks which are owned by the State. In testing the variables using the independent sample t-test. The results showed that the asset growth between Islamic banks and conventional banks had no difference. Asset diversification and return on assets between Islamic banks and conventional banks have differences.
PENGARUH SIZE, LEVERAGE, PROFITABILITY, FIXED ASSET INTENSITY, CAPITAL INTENSITY RATIO, DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK (Perusahaan Sektor Properties dan Real Estate di Bursa Efek Indonesia Periode 2018-2021) habsyah fitri aryani
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.739

Abstract

Sistem self assessment pada pemungutan pajak di Indonesia memberikan wewenang penetapan besaran nilai beban pajak ada pada wajib pajak salah satunya wajib pajak badan perusahaan. Manajemen pajak umumnya menjadi pilihan bagi perusahaan guna mengontrol beban pajak tanpa melakukan penggelapan pajak. Penelitian ini untuk membuktikan Pengaruh Size, Leverage, Profitability, Fixed Asset Intensity, Capital Intensity Ratio, dan Corporate Governance terhadap Manajemen Pajak pada sektor Properti dan Real Estate dengan periode penelitian tahun 2018-2021. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi linear berganda dengan pemilihan sampel menggunakan metode purposive sampling. Berdasar hasil analisis diketahui variabel size, leverage, komisaris independen dan komite audit tidak berpengaruh terhadap manajemen pajak, sedangkan profitability, fixed asset intensity, dan capital intensity ratio berpengaruh terhadap manajemen pajak. Hasil uji koefisien determinasi menunjukkan pengaruh size, leverage, profitability, fixed asset intensity, capital intensity ratio, komisaris independen, dan komite audit dapat mempengaruhi manajemen pajak sebesar 51.4% dan sisanya dipengaruhi oleh variabel lain yang tidak terdapat dalam penelitian ini.
Perception Analysis of the 24-Hour Operation Ban on Madura Stalls Vita Febria Mutia Zein; Muhammad Aras Prabowo; Habsyah Fitri Aryani
Innovation Business Management and Accounting Journal Vol. 4 No. 2 (2025): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2025.031

Abstract

Analyzing the potential impact of the 24-hour operational ban on stalls madura on the socioeconomic dynamics of the community, especially in the Matraman area in central Jakarta, is the main objective of this research. Researchers envision Jakarta as a benchmark, if the 24-hour operational ban policy for Madura stalls is implemented nationally. So that this research can provide an overview of the impact that will occur if the policy is implemented. Through data collection, both in the form of previous research on related themes and data from interviews with madura shop owners at the research location, it becomes a source of reference in compiling this research. The results of adjustments to the data and facts show that there is a suspicion of a conflict of interest by the government in initiating the policy. Therefore, due to the economic and social impacts caused by injustice, a more massive government role is needed.
Accounting Ethics in the Era of Globalization: A Betawi Cultural Perspective Muhammad Aras Prabowo; Kafka Nafisah Maulidiyah; Habsyah Fitri Aryani
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.015

Abstract

This research examines the interpretation and application of accounting ethics in the Betawi community amidst the influence of globalization. Using the literature review method, this study explores how Betawi cultural values such as honesty, integrity, and social responsibility influence local accounting practices. The findings show that despite the pressure to adopt international accounting standards such as IFRS and GAAP, Betawi accounting practitioners try to maintain a balance between global standards and their local cultural values. This research underscores the importance of understanding accounting ethics in the context of local culture to strengthen sustainable accounting practices in Indonesia.
Analysis of Betawi Culture from the Perspective of Professional Ethics in Public Accountants Muhammad Aras Prabowo; Fauzan Hasim; Habsyah Fitri Aryani
Innovation Business Management and Accounting Journal Vol. 4 No. 3 (2025): Financial Crime in Digital Era
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.icals.2024.019

Abstract

This inquiry points to growing Betawi social values with the code of morals for bookkeepers to extend the polished skill and compliance of bookkeepers with the code of morals. The research method utilized could be a written survey utilizing clear information examination. The writing sources utilized are inquiries about results that are suitable to the inquiry about a point. The comes about gotten within the investigate uncover that there are five Betawi social values that have keenness to strengthen the accountant's code of morals. These values. among others, (1) Legitimate (Betawi workers' ethos is nice and legitimate), (2) Firm (immovable in their position and not effectively affected), (3) Agile (able to work rapidly and productively), (4) Ajer ( slick, careful, grinning), (5) Kitchen insider facts (firm in keeping privileged insights). These five elective values are utilized to reinforce polished skills and uphold the laws and directions of the accountant's code of morals, Particularly with a Betawi social foundation.
Membangun Kesadaran Ekoteologi dan Refleksi Kebijakan Tatakelola SDA Muhammad Aras Prabowo; Siti Nur Hanifa; Aloys Budi Purnomo; Farid F. Saenong; Nur Arfiyah Febriani; Habsyah Fitri Aryani; Handy Fernandy; Adrinoviarini Adrinoviarini; Asiroch Yulia Agustina; Ahsanul Minan
Wisanggeni: Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2026): Juni (2026) Wisanggeni : Jurnal Pengabdian Masyarakat
Publisher : Institut Agama Islam Ma’arif NU (IAIMNU) Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/wisanggeni.v6i1.7274

Abstract

Repeated flooding on the island of Sumatra over the last decade has shown that hydrometeorological disasters cannot be understood merely as weather-related problems, but rather as a nexus of ecological crisis, Natural Resource (NR) governance, and exploitative patterns of human–nature relations. This community service activity was conducted in the environment of Istiqlal Mosque PKUMI through panel discussions, public dialogues, and the formulation of policy recommendations. The ecotheology framework was employed to connect spiritual dimensions, public ethics, and environmental policy; meanwhile, “ecological repentance” was used as a transformative concept: changes in awareness, behavioral transformation, and policy correction. The results of the activity indicate four main findings: (1) ecotheology is effective as a “moral language” to broaden acceptance of pro-environmental policies; (2) criticism of the technocratic-extractive paradigm needs to be integrated with the principles of precaution and ecological justice; (3) ecotheological education through a love-based/eco-empathy curriculum has the potential to build intergenerational ecological ethics; and (4) policy recommendations emphasize a moratorium on problematic permits, meaningful public participation (FPIC), enforcement of the polluter pays principle, and the reallocation of extractive subsidies for basic services and ecological restoration. The main outputs of this community service activity are policy recommendations and the strengthening of collaborative networks across faith communities, universities, Islamic boarding schools, mass organizations, and policymakers as the foundation of an ecological repentance movement.
Co-Authors Adrinoviarini Adrinoviarini Ahsanul Minan Aloys Budi Purnomo Asiroch Yulia Agustina Devi Nurmah Wani Ersyafdi, Ilham Ramadhan Farid F. Saenong Fauzan Hasim Handy Fernandy Jaka Isgiyarta Kafka Nafisah Maulidiyah Muhammad Aras Prabowo Nur Arfiyah Febriani Nurul Fauziyyah Ruli Bestari Siti Nur Hanifa Vita Febria Mutia Zein