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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Inovasi: Jurnal Ilmiah Ilmu Manajemen EkoPreneur El-Qish: Journal of Islamic Economics Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat JCSRD
Nur Asmilia
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS CIYCLE COSTING DAN WASTE MANAGEMENT SCENARIOS PADA KOLAM IKAN 4G DAN AZOLLA Listya Sugiyarti; Nur Asmilia
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 3 No. 4 (2020): SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Busines
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v3i4.231

Abstract

One of Mina Kahuripan fish cultivators in Jampang village located in Bogor Regency has innovation and achievements in managing fish and its fish feed, and is the largest fish producer in Bogor Regency. One of the innovations of fish cultivators is the use of a 4G (Four G) fish pond. Besides the fish pond innovation, there is another innovation, namely the use of the Azolla plant. This research aims to analyze the collaboration between Azolla and the 4G pond in waste management scenarios and cycle costing. This research is a qualitative research phenomenon. The data collection technique is done by using observation, interview, documentation, and experiment techniques. Respondents of this study were fish cultivators Mina Kahuripan in Jampang Bogor Village. The results showed that the cycle costing analysis between conventional and 4G fish ponds, it was seen that the production costs in conventional ponds were higher because the media used were all purchased by new categories, while the production costs for 4G fish ponds were lower even though there was a budget for Azolla plant ponds, the quality of the fish produced was guaranteed. Lower production costs are due to the fish cultivators doing waste management from the waste in making 4G fish ponds, resulting in cost efficiency. Another advantage of Waste management scenarios utilizes waste from vegetable and fruit plants that are above the 4G fish pond
Peran Environmental Management, ISO 14001 dan Environmental Cost dalam Meningkatkan Kinerja Keuangan Listya Sugiyarti; Rosalia Agustin; Siti Hanah; Nur Asmilia
Inovasi Vol 10, No 1 (2023): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v10i1.p105-112.30403

Abstract

Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis pengaruh pengelolaan lingkungan, ISO 14001 dan biaya lingkungan terhadap kinerja keuangan perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Jumlah sampel dalam penelitian ini adalah 15 perusahaan, sehingga diperoleh 45 data laporan keuangan. Metode penelitian ini bersifat kuantitatif dengan menggunakan data sekunder yang bersumber dari laporan keuangan tahunan perusahaan. Metode yang digunakan dalam pengambilan sampel adalah metode purposive sampling. Penelitian ini menggunakan teknik analisis deskriptif, uji asumsi klasik, dan analisis regresi linier berganda dengan menggunakan metode Random Effect (REM) dan menggunakan program software E-Views versi 9. Hasil analisis menunjukkan bahwa secara simultan Manajemen lingkungan, ISO 14001 dan Biaya Lingkungan berpengaruh terhadap kinerja keuangan. Sehingga variabel Manajemen Lingkungan tidak berpengaruh terhadap kinerja keuangan, ISO 14001 tidak berpengaruh terhadap kinerja keuangan dan Biaya Lingkungan tidak berpengaruh terhadap kinerja keuangan.
Does Investment Opportunity Set, Financial Performance, and Dividend Policy Have An Influence on Sharia Stock Returns? Nur Asmilia; Nindya Nur Meytta
El-Qish: Journal of Islamic Economics Vol. 3 No. 2 (2023): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

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Abstract

This research aims to examine the Investment Opportunity Set, Financial Performance, and Dividend Policy on Sharia Stock Returns. Empirical Study of Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange. The data used is secondary data and the method used is panel data analysis with the Eviews version 10 program to obtain a comprehensive picture of the relationship between one variable and another and the model used is the Fixed Effect Model (FEM) estimation. Sampling was carried out using purposive sampling technique. The sample selected based on the criteria was 16 (sixteen) companies with 5 years of research, so the total sample used in testing the research was 76 data. This research tests three independent variables, namely Investment Opportunity Set, Financial Performance, and Dividend Policy which has the dependent variable Stock Return. The results of this research in the partial test or t test show that the Investment Opportunity Set has an effect on Stock Returns, while Financial Performance and Dividend Policy have no effect on Sharia Stock Returns.
The Influence of Managerial Ownership, Institutional Ownership and Investment Opportunity Set (IOS) on Sharia-Based Dividend Policy Nur Asmilia; Cindy Septiana
El-Qish: Journal of Islamic Economics Vol. 4 No. 1 (2024): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v4i1.9727.2024

Abstract

The research aims to determine and analyze the influence of managerial ownership, institutional ownership, and investment opportunity set (ios) on dividend policies in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period from 2017 to 2022. This research uses a quantitative approach or data which is numbers. The samples used in this study are 6 energy sector companies listed on the Indonesia Stock Exchange for the period 2017 to 2022 using purposive sampling techniques. The data used is secondary data in the form of annual reports from each company that are sampled in the study. The analysis of the results of this study uses the help of the Eviews 12 Student Version Lite software application. The results of this study show that Managerial Ownership partially affects Dividend Policy, Institutional Ownership partially has no effect on Dividend Policy, Investment Opportunity Set (IOS) partially has no effect on Dividend Policy and simultaneously Managerial Ownership, Institutional Ownership and Investment Opportunity Set (IOS) have an effect on Dividend Policy/
Pengaruh Growth Opportunity, Kebijakan Dividen Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Nurhalimah; Nur Asmilia
EkoPreneur Vol. 6 No. 1 (2024): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v6i1.32900

Abstract

Penelitian ini bertujuan untuk menganalisis faktor determinan dari Nilai Perusahaan, baik dari faktor Growth Opportunity dan Kebijakan Dividen. Juga dari faktor Ukuran Perusahaan. Metode yang digunakan adalah metode kuantitatif menggunakan data sekunder. Populasi dalam penelitian ini yaitu perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2018 - 2022. Sampel yang digunakan pada penelitian ini berjumlah 7 perusahaan dengan periode pengamatan 5 tahun pada rentang waktu 2018 - 2022 dan jumlah laporan keuangan yang dijadikan sampel pada penelitian ini berjumlah 35. Analisis yang dipakai adalah analisis statistik deskriptif dan analisis regresi berganda. Alat analisis yang digunakan dalam penelitian ini adalah analisis dengan bantuan program E-views Versi 12. Hasil penelitian yang dilakukan menunjukkan bahwa secara Simultan Growth Opportunity, Kebijakan Dividen dan Ukuran Perusahaan berpengaruh terhadap Nilai Perusahaan. Sedangkan secara Parsial Growth Opportunity tidak berpengaruh terhadap Nilai Perusahaan, Kebijakan Dividen secara parsial tidak berpengaruh terhadap Nilai Perusahaan dan Ukuran Perusahaan secara parsial menunjukkan Berpengaruh terhadap Nilai Perusahaan. Kata Kunci: Growth Opportunity; Kebijakan Dividen; Ukuran Perusahaan; Nilai Perusahaan
The Influence of Dividend Policy, Deferred Tax Burden and Company Size on Profit Management Wulan Lestari; Nur Asmilia
Journal of Community Service and Rural Development Vol. 1 No. 2 (2024): Juni
Publisher : Business Finence Analyst Co.,

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Abstract

This study aims to obtain empirical evidence of the effect of dividend policy, deferred tax expense and company size simultaneously on earnings management. Obtain empirical evidence of the effect of dividend policy on earnings management. Obtain empirical evidence of the effect of deferred tax expense on earnings management. Obtain empirical evidence of the effect of company size on earnings management The population in this study are food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022, totaling 126 companies. Sampling was carried out using purposive sampling method and obtained a sample of 9 companies. So that the amount of data processed with an observation period of 5 years is 45 data. This type of research is quantitative and uses secondary data. Data collection techniques are carried out by documentation and literature study. The data analysis technique used is descriptive statistical analysis, classical assumption test, panel data regression analysis and hypothesis testing using the help of Eviews 12. The results showed dividend policy, deferredtax expense and company size simultaneously have a significant effect on earnings management. Dividend policy has a significant effect on earnings management. Deferred tax expense has no effect on earnings management and company size has no significant effect on earnings management.
The Influence of Company Size, Fixed Asset Intensity and Sales Growth on Tax Avoidance Faza Shafiraanjali; Nur Asmilia
Journal of Community Service and Rural Development Vol. 1 No. 2 (2024): Juni
Publisher : Business Finence Analyst Co.,

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Abstract

This study aims to obtain empirical evidence of the simultaneous influence of company size, fixed asset intensity, and sales growth on tax avoidance. Obtain empirical evidence of the influence of company size on tax avoidance. Obtain empirical evidence of the influence of fixed asset intensity on tax avoidance.  Obtain empirical evidence of the influence of sales growth on tax avoidance. The population in this study is Consumer Non-Cyclicals companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange (IDX) in 2018-2022, namely 94 companies. Sampling was carried out using the purposive sampling method and a sample of 18 companies was obtained. So that the number of data processed with an observation period of 5 years is 90 data. This type of research is quantitative and uses secondary data. Data collection techniques are carried out by documentation and literature studies. The data analysis techniques used were descriptive statistical analysis, classical assumption test, panel data regression analysis and hypothesis test using the help of Eviews 13. The results of the study showed company Size, Fixed Asset Intensity simultaneously had a significant effect on tax avoidance. The size of the company has a negative effect on tax avoidance. Fixed Asset Intensity has a significant effect on tax avoidance. 4) Sales Growth has no effect on tax avoidance.
PELATIHAN PENGELOLAAN LAPORAN CASH FLOW DAN STRATEGI IKLAN DIGITAL DALAM UPAYA MENJAGA KEBERLANJUTAN USAHA UMKM KOMUNITAS KUBELENTARA Listya Sugiyarti; Siti Hanah; Nur Asmilia
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 4 No. 1 (2024): PROSIDING DEDIKASI OKTOBER
Publisher : Universitas Pamulang

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Abstract

Mitra dalam kegiatan pengabdian kepada masyarakat ini merupakan pelaku UMKM Komunitas Kubelentera yang beralamat di Lenteng Agung, Jakarta Selatan. Tujuan kegiatan Pengabdian kepada Masyarakat ini adalah memberikan pengetahuan dan pemahaman juga prakter kepada pelaku UMKM tentang bagaimana dapat mengelola keuangan usahanya dengan konsisten dan membuat laporan cash flow dengan menggunakan aplikasi dari playstore di handphone. Selain itu juga bagaimana dapat menghadapi persaingan usaha dengan cara meningkatkan penjualan dengan menggunakan iklan digital. Metode yang digunakan dalam kegiatan ini adalah penyuluhan, pendampingan, pelatihan dan praktek langsung dengan materi yang diberikan, Permasalahan utama yang dihadapi oleh mitra adalah: [1] Minimnya pemahaman tentang pengelolaan keuangan dan cash flow; [2] Butuhnya pengetahuan dan pendampingan tentang penggunaan iklan digital. Peserta terlihat antusias dan bersemangat, hal ini dapat dilihat dari terjadinya interaksi dua arah, terjadi tanya jawab, diskusi dan berbagi pengalaman dan menjadi wadah penyampain masalah yang mereka hadapi sebagai pelaku UMKM. Hasil dari kegiatan PkM kepada para pelaku UMKM diantaranya adalah kegiatan pendampingan dan sosialisasi berupa pemaparan materi sekaligus diskusi bersama dengan para pelaku UMKM, serta demonstrasi cara penggunaan aplikasi laporan keuangan yang dapat didownload dari Play Store di handphone seperti aplikasi yang namanya “Teman Bisnis”. Selain itu peserta mendapatkan materi terkait bagaimana mengelola keuangan secara akuntabel dengan membuat pembukuan secara konsisten dan benar. Untuk keberlanjutan usaha, selain menjual secara offline maka pelaku UMKM dapat menjual secara digital dengan menggunakan iklan digital. Kata kunci: laporan cash flow; iklan digital; pelaku UMKM
Co-Authors Cindy Septiana Faza Shafiraanjali Listya Sugiyarti Listya Sugiyarti Nindya Nur Meytta NURHALIMAH Rosalia Agustin Siti Hanah Wulan Lestari