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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Terapan Abdimas IJEBD (International Journal Of Entrepreneurship And Business Development) J-MACC : Journal of Management and Accounting Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Ecopreneur.12 EKUITAS (Jurnal Ekonomi dan Keuangan) JASF (Journal of Accounting and Strategic Finance) Jurnal Abdiraja Jurnal Kedaymas Journal of Applied Management and Business (JAMB) Journal of Tourism Economics and Policy Journal of Accounting and Digital Finance IQTISHADequity jurnal MANAJEMEN JRAP (Jurnal Riset Akuntansi dan Perpajakan) Mopolayio : Jurnal Pengabdian Ekonomi Journal of Accounting and Financial Issue
Africa, Laely Aghe
Accounting Department, Universitas Hayam Wuruk Perbanas
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PENGARUH NON PERFORMING FINANCING PADA KINERJA KEUANGAN BANK SYARIAH : DEWAN PENGAWAS SYARIAH SEBAGAI MODERASI Africa, Laely Aghe
J-MACC Vol 6 No 2 (2023): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i2.3858

Abstract

Tujuan penelitian ini untuk menguji pengaruh Non Performing Financing terhadap kinerja keuangan yang diproksikan dengan ROE (Return on Equity) pada Bank Umum Syariah di Indonesia dan menguji kemampuan Dewan Pengawas Syariah untuk memoderasi pengaruh Non Performing Financing terhadap kinerja keuangan dengan menambahkan variabel FDR (Financing to Deposit Ratio) dan CAR (Capital Adequacy Ratio) sebagai variabel kontrol. Penelitian ini menggunakan 72 data observasi bank syariah di Indonesia periode 2014-2021. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif Non Performing Financing terhadap ROE, semakin rendah Non Performing Financing maka semakin tinggi kinerja keuangan karena semakin rendah Non Performing Financing semakin baik karena semakin sedikit jumlah kredit bermasalah .Ditemukan juga bahwa variabel Dewan Pengawas Syariah dapat memoderasi pengaruh Non Performing Financing terhadap kinerja keuangan. Penelitian ini menambah literatur sebelumnya dengan menganalisis pengaruh Non Performing Financing terhadap kinerja keuangan Bank Syariah di Indonesia dan kebaruan artikel ini adalah penggunaan variabel Dewan Pengawas Syariah Bank Syariah sebagai variabel moderasi. Temuan ini juga bermanfaat bagi pengambil kebijakan perbankan terkait mengantisipasi kondisi kredit bermasalah yang sedang terjadi di sektor perbankan
The Influence of Leverage, Firm Size and Financial Distress on Accounting Conservatism DARMAYANTI, Novi; AFRICA, Laely Aghe; SARI, A.A Pt. Agung Mirah Purnama; SUHARDIYAH, Martha
Journal of Tourism Economics and Policy Vol. 3 No. 2 (2023): Journal of Tourism Economics and Policy (April - June 2023)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v3i2.603

Abstract

This study aims to determine the effect of leverage, firm size, and financial distress on accounting conservatism partially or simultaneously. This study uses an observation period of 2016-2020 with purposive sampling method obtained a sample of 8 companies. The data analysis method used in this research is multiple linear regression test. The variables used are leverage, firm size, and financial distress as independent variables. While the variable of accounting conservatism as the dependent variable. The results of this study resulted in the finding that partially leverage is significant on accounting conservatism. Firm size has no significant effect on conservatism and financial distress has a significant effect on accounting conservatism. Simultaneously, leverage, firm size, and financial distress have a significant effect on accounting conservatism.
PKM Pelatihan Sistem Informasi Berbasis Microsoft Office Guna Meningkatkan Softskill Anggota dalam Membuat Laporan Keuangan pada BKM Maju Makmur Kajeksan Sidoarjo Africa, Laely Aghe; Oktarina, Dian; Jati, Agustinus Kismet Nugroho; Irawan, Immanuel Candra; Khalifaturofiah, Sholikha Oktavi
Jurnal ABDIRAJA Vol 4 No 2 (2021): Jurnal Abdiraja
Publisher : LPPM Universitas Wiraraja Sumenep, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451, Telp. (0328) 673399 Fax. (0328) 673088

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/adr.v4i2.1457

Abstract

Badan Keswadayaan Masyarakat (BKM) Maju Makmur di Desa Kajeksan Jawa Timur merupakan mitra dalam kegiatan Pengabdian Masyarakat yang memerlukan pelatihan dalam hal peningkatan Softskill bagi anggota agar dapat membuat laporan keuangan yang lebih bagus dan terstruktur. Hasil akhir yang diutamakan dalam kegiatan ini adalah bahwa anggota BKM Maju Makmur mampu membuat Laporan Keuangan yang tersistem dan kedepannya dapat dijadikan dokumen pendukung ketika BKM Maju Makmur mengajukan pendanaan kepada salah satu Bank, sehingga dapat membuka lapangan kerja baru. Hasil akhir yang ingin dicapai dalam kegiatan Pengabdian Masyarakat ini adalah Publikasi Jurnal Nasional 2021 dan video kegiatan terkait dengan pemberian pelatihan dan yang paling utama adalah kemampuan anggota BKM dalam mengaplikaskan hasil dari pelatihan Microsoft Office.
Pengaruh modernisasi sistem administrasi, sosialisasi dan pemeriksaan pajak terhadap kepatuhan WPOP Yulkhaq , Muhammad Yoga Fatahillah; Africa, Laely Aghe
Journal of Accounting and Digital Finance Vol. 4 No. 1 (2024): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v4i1.767

Abstract

Taxes are the result of levies that must be paid by the community, especially taxpayers, for the common welfare and are the main source for the state in preparing the State Revenue and Expenditure Budget (APBN). It is hoped that state revenues through tax revenues will be able to improve state infrastructure and society's welfare. This research aims to examine the influence of modernization of the tax administration system, tax socialization, and tax audits on taxpayer compliance. The data collection method in this research was a questionnaire distributed via a Google Form link. The number of respondents from this research was 96 who had an NPWP and were domiciled in Sidoarjo. The data analysis technique uses multiple linear regression analysis. This research indicates that modernization of the tax administration system affects individual taxpayer compliance. Tax socialization does not affect individual taxpayer compliance. Tax audits affect individual taxpayer compliance.
PELATIHAN MEMBANGUN MINDSET BISNIS SYARIAH PADA IBU RUMAH TANGGA Khalifaturofi'ah, Sholikha Oktavi; Africa, Laely Aghe; Nasution, Zubaidah
Jurnal Terapan Abdimas Vol 7, No 2 (2022)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v7i2.12851

Abstract

Abstract. Being a housewife is a noble position because of her role in taking care of the household and children. However, now there is a distortion. Housewives who are judged to just stay at home, it turns out that they also fill their activities with business. The purpose of this training is to build a sharia business mindset for Muslim women who are married. Women who are married, have children, always struggle with household activities and take care of their husbands and children. Therefore, we need a training that can improve the capability of housewives who are already married so that they can be self-actualized, independent, and have their own income. The method of implementation is preparatory training to start a business based on sharia economic principles, and is equipped with material on the history of the Prophet and why as a housewife should be able to work. The result of this activity is that partners are motivated to be able to do business and increase partner knowledge to build businesses based on sharia principles. Abstrak. Menjadi seorang ibu rumah tangga adalah posisi yang mulia karena perannya dalam mengurus rumah tangga dan anak. Akan tetapi, saat ini mulai terjadi distorsi. Ibu rumah tangga yang dinilai hanya diam saja di rumah, ternyata juga mengisi kegiatan dengan berbisnis. Tujuan dari pelatihan ini adalah untuk membangun mindset bisnis syariah pada perempuan muslim yang sudah berkeluarga. Perempuan yang sudah menikah, mempunyai anak, selalu berkutat dengan kegiatan rumah tangga dan mengurus suami dan anak. Oleh karena itu, diperlukan suatu pelatihan yang dapat meningkatkan kapabilitas ibu rumah tangga yang sudah berkeluarga supaya dapat mengaktualisasi diri, mandiri, dan mempunyai penghasilan sendiri. Metode pelaksanaannya adalah pelatihan persiapan untuk memulai usaha berdasarkan prinsip ekonomi syariah, dan dilengkapi dengan materi sejarah Rasulullah dan mengapa sebagai seorang ibu rumah tangga harus dapat berkarya. Hasil dari kegiatan ini adalah mitra termotivasi untuk dapat berbisnis dan menambah pengetahuan mitra untuk membangun bisnis berdasarkan prinsip syariah.  
THE INFLUENCE OF PROFITABILITY, DER, AND EPS ON SHARE PRICES OF PUBLIC COMPANIES IN THE HEALTHCARE SECTOR Kurniawan, Raden; Aghe Africa, Laely
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 2 (2024): Juni 2024
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i2.16464

Abstract

ABSTRACT This research aims to determine the effect of profitability, DER (Debt to Equity Ratio) and EPS (Earning Per Share) on share prices. This research uses 49 healthcare sector financial report data for a period of 5 years, namely between 2016 and 2020. In this research, several independent variables are used, including Profitability which is proxied by the ROA (Return On Asset) ratio, DER (Debt to Equity Ratio) and EPS (Earnings Per Share). The results of this research are that ROA and EPS have an effect on share prices and DER has no effect on share prices ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, DER (Debt to Equity Ratio) dan EPS (Earning Per Share) terhadap Harga Saham. Penelitian ini menggunakan sebanyak 49 data laporan keuangan sector healthcare dengan periode selama kurun waktu 5 tahun yaitu antara tahun 2016 sampai dengan tahun 2020. dalam penelitian ini menggunakan beberapa variabel indepeneden antara lain Profitabilitas yang diproksikan dengan rasio ROA (Return On Asset), DER (Debt to Equity Ratio) dan EPS (Earning Per Share). Adapun hasil dari penelitian ini adalah bahwa bahwa ROA dan EPS berpengaruh terhadap Harga Saham dan DER tidak berpengaruh terhadap Harga Saham.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Puspitaningrum, Dina Intan; Africa, Laely Aghe
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7357

Abstract

Environmental damage is increasing and spreading in Indonesia. Companies, as one of the parties contributing to environmental damage, must fulfill their responsibility in managing the environment, which can be done through Corporate Social Responsibility (CSR) disclosure. Corporate Social Responsibility (CSR) is an activity carried out by companies to fulfill their social responsibility in relation to the company's operations. This study aims to examine the effect of institutional ownership, audit committee, company size, and public ownership on Corporate Social Responsibility (CSR). The population used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017–2019, with a total of 37 companies. Purposive sampling was used to obtain 241 companies that were sampled for the study. The data used were in the form of annual reports published by these companies and were analyzed using multiple linear regression analysis. The results of this study indicate that company size has an effect on Corporate Social Responsibility (CSR). Meanwhile, institutional ownership, audit committee, and public ownership have no effect on Corporate Social Responsibility (CSR).
Financial planner for Z generation lifestyle towards financial freedom Oktarina, Dian; Arlinda, Rezza; Wulandari, Dewi Ayu; Africa , Laely Aghe; Khalifaturofiah, Sholikha Oktavi
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jpm.v8i1.10033

Abstract

The Z generation has high purchasing power and tends to be consumptive. Apart from that z generation also has the characteristic of FOMO (Fear of Missing Out) where they feel they have to follow various existing trends including fashion trends, gadgets and so on which of course will empty their pockets. Fulfillment of consumer behavior and the characteristics of FOMO will certainly have an impact on the increasing number of loans or credit applied for by z generation such as the use of pay later. If done continuously and for a long time, the use of pay later will cause the z generation to experience financial difficulties. Thus, this shows the importance of the knowledge and skills that z generation should have regarding financial management using applications that are easy to use and can be applied independently, namely Excel for Financial Planners. This is facilitated by the existence of training activities related to financial management and also the practice of making a financial planner for each student using Excel for Financial Planners. The results of this training are that every student knows the importance of planning and students can create and design personal finances with the help of the Excel for Financial Planners System.
Pendampingan Penyusunan Laporan Keuangan Rukun Tetangga di Graha Sejahtera Residence: Meningkatkan Transparansi dan Akuntabilitas Keuangan Komunitas Irwandi, Sony Agus; Pujiati, Diyah; Africa, Laely Aghe; Diptyana, Pepie; Nahumury, Joicenda
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 4 No. 1 (2024): Mopolayio : Jurnal Pengabdian Ekonomi Volume 4 Number 1 (November 2024) has bee
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v4i1.96

Abstract

Pengelolaan keuangan yang transparan dan akuntabel merupakan hal penting dalam organisasi masyarakat seperti Rukun Tetangga (RT), terutama untuk menjaga kepercayaan dan partisipasi aktif warga. Namun, kurangnya pemahaman dasar mengenai pencatatan dan pelaporan keuangan sederhana sering kali menjadi tantangan bagi pengurus RT dalam menyusun laporan keuangan yang rapi dan dapat diakses oleh masyarakat. Program pengabdian masyarakat ini bertujuan untuk mendampingi pengurus RT di Graha Sejahtera Residence dalam menyusun laporan keuangan yang akurat, transparan, dan mudah dipahami oleh warga. Pendekatan yang digunakan dalam program ini meliputi asesmen kebutuhan, pelatihan dasar akuntansi, pendampingan teknis dalam pencatatan transaksi dan penyusunan laporan keuangan, serta monitoring dan evaluasi hasil pelaksanaan. Hasil dari program ini menunjukkan peningkatan pemahaman pengurus RT mengenai prinsip akuntansi sederhana, serta kemampuan mereka dalam menyusun laporan arus kas dan laporan perubahan ekuitas yang dipublikasikan secara rutin kepada warga. Dampak positif lainnya adalah meningkatnya kepercayaan warga terhadap pengelolaan keuangan RT, yang tercermin dari meningkatnya partisipasi dan kepuasan warga terhadap transparansi laporan keuangan. Program ini menunjukkan bahwa pendampingan penyusunan laporan keuangan dapat menjadi solusi efektif dalam meningkatkan akuntabilitas keuangan di tingkat RT. Keberhasilan program ini membuka peluang untuk replikasi di lingkungan RT lainnya, guna membangun sistem keuangan komunitas yang lebih transparan dan kolaboratif.
THE INFLUENCE OF BUSINESS RISK ON CAPITALIZATION IN GOVERNMENT-OWNED BANKS Pahlevi, Mohammad Reza; Africa, Laely Aghe
Ecopreneur.12 Vol 7 No 2 (2024): Oktober 2024
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v7i2.110-118

Abstract

This study aims to analyze and determine the effect of der, roe and interest rates on bank stock prices. Theindependent variables used in this study are the Debt to Equity Ratio, Return on Equity and interest rates. Whilethe stock price as the dependent variable. The population and sample in this study are conventional bankingcompanies listed on the Indonesian cstock exchange, totaling 8 companies for 7 years from 2014-2020. This studyuses secondary data using annual reports on www.idx.co.id and annual financial reports on the official website ofbanking companies. The sampling technique used purposive sampling. The data analysis technique uses multiplelinear regression. The results of this study state that simultaneously the three independent variables, namely Debtto Equity Ratio, Return on Equity, and interest rates have a significant effect on bank stock prices. Whilepartially Debt to Equity Ratio, Return on Equity, and interest rates have a positive effect on bank stock prices
Co-Authors Agustina Ratna Dwiati, Agustina Ratna Agustinus Kismet Nugroho Jati Ali Soebijanto Arif Z Djunaedi Arif Zeinfiki Djunaedi Arlinda, Rezza Auliya, Siti Ikrimatul Damayanti Damayanti Dewi Ayu Wulandari, Dewi Ayu Diah Ekaningtias Diah Ekaningtyas Dian Oktarina Dian Oktarina Diyah Pujiati Dzaky Nurul Ervan Pranata Panca Falina Aisyah Tasiyah Farihatul Ula Riskiya Hanifah Syafi’i Ikhwan Kholid Iklimatus Suryani Immanuel Candra Irawan Innaya Rizki Arsanti Iqbal Ramadhani Mukhlis Irwandi, Sony Agus Jhonatan Trafalgar Joicenda Nahumury Jowi Ratna Sari Kautsar Riza Salman Khalifaturofi'ah, Sholikha Oktavi Kholid, Ikhwan Kurniawan, Raden Mellyza Silvy Muhammad Taufiqul Hafizh Mustika Dewi Nanang Shonhadji Nasution, Zubaidah Nidhom Hidayatulloh Siswoyo Novi Darmayanti Novi DARMAYANTI Nur Rochmah Nur Suci IMM Oktarina, Dian Pahlevi, Mohammad Reza Pepie Diptyana Puspitaningrum, Dina Intan Raka Mahyudin Hakiki Reza Tianto Reza Tianto, Reza Rezza Arlinda Sarwendhi Rikah RIKAH Robiah Al Adawiyah Salsabila Alifah Arifianti Sandra Eka Aprilia Sari, A.A Pt. Agung Mirah Purnama Siti Ikrimatul Auliya Soni Agus Irwandi Suhardiyah, Martha Sulistiyas Larasati Sunani, Avi Titis Puspitaningrum D.K Trafalgar, Jhonatan Vonny Comelia Yulkhaq , Muhammad Yoga Fatahillah