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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Bisman (Bisnis dan Manajemen): The Journal of Business and Management Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Jurnal Mutiara Ilmu Akuntansi Jurnal Kendali Akuntansi
Nurdiana Fitri Isnaini
Fakultas Ekonomi UNiversitas Islam Majapahit
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pemanfaatan Dana Desa Untuk Pengentasan Kemiskinan Melalui Metode Common Effect Model Rini Armin; Nurdiana Fitri Isnaini; Eko Sutrisno
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 1 (2022): JANUARI 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1146.494 KB) | DOI: 10.55983/inov.v1i1.61

Abstract

This study aims to determine the effect of capital adequacy ratio, loan to depositratio and non-performing loan on return on equity in banking companieslisted on the IndonesiaStock Exchange. This research is causal associative research and the type of data used isquantitative data. The data used is obtained from the company's financial statements that havebeen audited on the Indonesia Stock Exchange during the study period. The analytical methodused is descriptive analysis and multiple linear regression of panel data. The population of thisstudy is banking companies for the 2016-2020 period, which totals 40 companies. The sampleinthis study amounted to 36 companies. The results of this study indicate that the capitaladequacyratio has a positive and insignificant effect on return on equity, loan to deposit ratio has a positive and insignificant effect on return on equity, non-performing loans have a negative and significant effect on return on equity. Capital adequacy ratio, loan to deposit ratio and non- performing loan simultaneously have a significant effect on return on equity
Pengaruh Komitmen Manajemen dan Kapasitas Sumber Daya Manusia Terhadap Transparansi Laporan Keuangan di Pt. Hilon Felt Cabang Mojokerto Muhammad Shodiqul Amin; Supriadi Supriadi; Nurdiana Fitri Isnaini
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

This research aims to know the influence of the commitment of the management capacity of human resources to the implementation of the transparency of financial reporting in the PT. Hilon Felt Mojokerto. Type of this research is quantitative research. The population in this study are all employees of the PT. Hilon Felt Mojokerto. Samples were taken using the technique of sampling as much as 36 total respondents. Engineering data collection using the questionnaire by means of distributed to respondents. Technique of data analysis in research using multiple linear regression analysis. Hypothesis testing using simultaneous test (test F) and partial test (test t) hypothesis testing using simultaneous test (test F) and partial test (test t) using SPSS program version 23.0. Research results based on the validity of the Test showed that the entire instrument of research is said to be valid and reliability. Based on results of test of hypothesis shows that simultaneously obtained significant levels of test results F = 0.000 < 0.05 (level of significant) and partially independent variables data obtained (commitment human resource capacity management) has the value of the significance result < 0.05 so that can be expressed the independent variable by partially and simultaneous effect on the transparency of financial statements. Based on the value of beta coefficient indicates the variable capacity of most influential human resources significantly to transparency of the financial report with the greatest value i.e. 4.14
Efisiensi Biaya dan Penjadwalan Proyek Rehabilitasi Puskesmas Rawat Inap Pesanggrahan, Kutorejo, Mojokerto Nurdiana Fitri Isnaini
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 2 No. 2 (2019): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Control is one of the functions of project management which aims to ensure that work can achieve its goals without many deviations. The relationship between direct costs and indirect costs to time has a tendency to be the opposite. If the project implementation time is accelerated it will result in an increase in direct costs but in the indirect costs there will be a decrease. The results of the analysis using the cost control method and the integrated schedule (earned value concept) for the implementation of the Pesanggrahan Inpatient Puskesmas Rehabilitation Project in Kutorejo Subdistrict, Mojokerto Regency on the project implementation performance in terms of cost shows that the implementation of the project has benefited, this is indicated by the CV indicator (cost variant ) has a positive value of Rp. 60,475,147 or the performance index value (CPI) = 1.07> 1. While the aspect of the project implementation schedule is experiencing delays as indicated by the SV indicator (schedule variance) is negative Rp. -102,477,511 Or SPI schedule performance index = 0.90 <1. Project performance when reporting is running well, profits will be obtained because the funds spent are still under the planned budget. A positive ETC value of Rp. 9,773,374 While from the aspect of schedule, the implementation experienced a slight delay from the specified schedule, it can be seen from the August EAS of 90 days, so that the September EAS was above 90 days.
Pengaruh Current Ratio (Cr), Total Asset Turnover (Tato) Dan Return On Equity (Roe) Terhadap Laba Pada Pt. Nusantara Medika Utama Mojokerto Periode Tahun 2021-2025 Hesti Dwi Puspita Sari; Nurdiana Fitri Isnaini; Marisha Khanida
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1805

Abstract

The purpose of this study is to examine and analyze the influence of the Current Ratio (Liquidity), Total Asset Turnover (Profitability), and Return on Equity (Profitability) on Profit PT. Nusantara Medika Utama Period 2016-2020. This study uses historical data from the financial statements of PT. Nusantara Medika Utama Period 2026-2020. The data analysis method used is multiple linear regression model with SPSS20 software tools. With the results of the Current ratio and Total Asset Turnover have a significant effect on profit, but Return on Equity has no significant effect on profit.
ANALISIS DAMPAK FRAMING IKLAN TERHADAP PENGUNJUNG WARKOP ANGKRINGAN BERBASIS INTERNET (WIFI) DI KAB. MOJOKERTO) M. Syamsul Hidayat; Nurdiana Fitri Isnaini
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 2 No. 1 (2019): Februari 2019
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

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Abstract

Dalam penelitian ini tujuannya adalah mengetahui dampak framing iklan yang disajikan oleh pemasar UMKM warkop angkringan pada setiap individu atau pengunjung dengan berbasis internet (wifi)), sedangkan target khusus adalah : untuk mengetahui dan menganalisis (1) apakah framing iklan yang dibentuk oleh para pemasar (UMKM warkop angkringan) akan memberikan benefit bagi pengunjungnya. (2) apa keuntungan warkop angkringan berbasis internet (wifi) dan bagaimana cara mempertahankan loyalitas pengunjung warkop angkringan berbasis internet, adanya informasi tersebut dapat digunakan untuk membenahi strategi pemasaran UMKM warkop angkringan berbasis internet (wifi) di Kab. Mojokerto. Penelitian ini merupakan eksploratory research.yang bertujuan untuk mengetahui dampak framing iklan yang dibentuk oleh para pemasar (UMKM warkop angkringan) 1)akan memberikan benefit Manfaat bagi pengunjung Warkop, (2) mengetahui manfaat bagi UMKM warkop angkringan berbasis internet (wifi) dan apa strategiwarkop dalam mempertahankan loyalitas pengunjung. Warkop angkringan berbasis internet (wifi) di Kab. Mojokerto. Proses penelitian dilakukan secara terstruktur dan menggunakan sampel dalam jumlah yang kecil. Wawancara/interview dilakukan secara open ended agar diperoleh informasi yang lengkap dari para partisipan. Teknik analisis dilakukan secara diskriptif, sesuai dengan tahapan dan pengelompokan bentuk informasi yang sudah ditentukan. Hasil penelitian menunjukkan bahwa bahwabenefit bagi pengunjung warkop(konsumen) antara lain adalah a)Internet Gratis b). Istarahat/Santai c).Kumpul-Kumpul Dengan Rekan Kerja d). Menyelesaikan tugas Kantor.Sedangkan Keuntungan yang di peroleh oleh pemilik Warkop angkringan berbasis internet (Wifi) yaitu antara lain:((a).Usaha Warkop angkringan berbasis internet (Wifi) tidak memerlukan adanya ketrampilan yang tinggi yang memerlukan tingkat pendidikan formal ataupun yang sejenisnya,(b) Usaha Warkop angkringan berbasis internet (Wifi) juga tidak memerlukan adanya modal yang terlalu besar.Oleh kare usaha ini tergantung pada skala usaha.Dimana pada umumnya tempat usaha merupakan sewa.(c). Pendapatan yang di peroleh cukuplumayan,(d). Adanya tingkat resiko yang rendah yang di miliki oleh para pemilik Warkop Warkop angkringan berbasis internet (Wifi) merupakan alasan dan keuntungan yang di peroleh.Dimana menu yang di perjualbelikan umunya adalah anaeka minuman serta makanan ringan.
IDENTIFIKASI MANFAAT EKONOMI & SOSIAL CAR FREE DAY SURODINAWAN BAGI PEDAGANG KAKI LIMA Nurdiana Fitri Isnaini; Yuliasnita Verlandes; Aulia Nur Sayidah
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 5 No. 2 (2022): Juli 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v5i2.2031

Abstract

exhaust emissions, makes it a special gift for street vendors to carry out activities to fulfill the needs of the perpetrators. Street vendors choose places that are visited by many people, such as shop fronts and on the edge of roads, parks and markets, without permission from the government to sell their wares. The presence of activities in open spaces is a potential market that is always approached by economic actors, including street vendors. With the existence of CFD, it is necessary to see how far the benefits received by business actors, especially street vendors, because this is what determines the sustainability of their business which is very dependent on human crowds. This benefit is seen from two perspectives, namely from an economic and social perspective. The identification of the benefits of CFD for street vendors uses a qualitative approach with data collection methods using several techniques, namely in-depth interviews, participatory observation and documentation. Data collection in this study was carried out through three paths, namely reducing data, presenting data and drawing conclusions. By interviewing several street vendors in the CFD area, information was obtained that the economic impact for traders was quite good, by selling in the CFD area an increase in income of 30% - 40%, considering that during the pandemic the Surodinawan CFD area was still only allowed to be active again, new sellers and visitors allowed to come under the supervision of the Pamogpraja police of Mojokerto City. Social interactions between traders have a positive social impact, they communicate with each other, support each other that the pandemic must be passed with an unyielding spirit. After all, life must continue, it is not difficult to be alone, must remain excited for the sake of family members at home who are waiting with prayers.
Pengaruh NPM, ROA, ROE Terhadap Pertumbuhan Laba Dengan BOPO Sebagai Moderasi Siti Meisaroh; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1999

Abstract

The aim of this study is to find out the impact of NPM, ROA, and ROE on BOPO-moderated profit growth in food and beverage sub-sector manufacturing companies in the period 2017–2022. This type of research is called quantitative descriptive research. The population used 26 food and beverage companies. The samples used in this study were from 14 companies, for a total of 84 samples obtained using purposive sampling techniques. Data analysis techniques use descriptive statistics, classical assumption tests that include normality tests, multicolinerity tests, heteroskedasticity tests, and autocorrelation tests, double linear regression analysis, moderated regression analyses, hypothetical tests (t tests), and determination coefficients with the help of SPSS program 26. The secondary data used is the financial report obtained from the Indonesian Stock Exchange. The results of the research show that NPM has no influence on profit growth, while ROA and ROE influence profit growth, and BOPOs are not able to moderate the relationship between NPM to profit growth. BOPOs are not capable of moderating the relationship between ROA to profit growth, BOPOs are not capable of moderating the relationship between ROE to profit growth Keywords: NPM, ROA, ROE, BOPO and Profit Growth
Analisis Perilaku Investor Perspektif Gender Dalam Pengambilan Keputusan Investasi di Pasar Modal Studi Kasus GI BEI UNIM Yuliasnita Verlandes; Agoes Hadi Purnomo; Nurdiana Fitri Isnaini
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 6 No. 2 (2023): Juli 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v6i2.2798

Abstract

The capital market is a market for various long-term financial instruments that are transacted, either in the form of debt or own capital, which is one of the sources for obtaining funds or capital for national development financing. The capital market as one of the national economic instruments has an intermediary function to bridge between those who have funds and those who need funds. With regard to gender, between men and women have different perspectives with men. Differences in perspectives in viewing and responding to decision-making problems experienced by women are no exception in terms of making investment decisions. The results of the study stated that both men and women have the same tendency in investing. Furthermore, what determines decision making in investing in the capital market is the aspect of education, income, employment and age.
Analisis Likuiditas Dan Profitabilitas Dalam Mengukur Kinerja Keuangan Perusahaan Yang Bergerak Pada Distribusi Batu Barapada Periode Tahun 2018-2022 : (study Kasus Pada PT.Batulicin Nusantara Maritim) Mahandika Candra Kirana; Nur Ainiyah; Nurdiana Fitri Isnaini; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1157

Abstract

The purpose of this research is to evaluate PT. Batulicin Nusantara Maritim's financial performance between 2018 and 2022 based on its profitability and liquidity ratios. The financial accounts of PT. Batulicin Nusantara Maritim, a coal transportation service provider listed on the investment gallery of the Indonesian Stock Exchange (GIBEI), are the subject of this study. An analysis of the documentation was the method employed to prepare this research. Data is collected through the study, recording, and classification of documentation. This study requires the gathering of data from a corporation in the form of financial reports, which will then be used as research material. The data was then compiled, classified, confidentially handled, and evaluated using quantitative descriptive analysis to offer a summary of the issues encountered or looked into. Results of the study The financial performance of PT. Batulicin Maritime Archipelago is impacted by the profitability ratio and liquidity ratio of PT. Batulicin Nusantara Maritim during the years 2018 to 2022. has an effect on the financial performance of PT. Batulicin Nusantara Maritim.
Analisis Pengaruh Dimensi Fraud Pentagon terhadap Kecurangan Akademik Mahasiswa Fakultas Ekonomi dengan Religiusitas sebagai Variabel Moderasi Ike Febriyanti; Hari Setiono; Nurdiana Fitri Isnaini
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1166

Abstract

This study aims to examine the effect of pressure, opportunity, rationalization, competence, and arrogance on academic fraud with religiosity as a moderating variable. This research is a quantitative type. The population in this study were 521 students of the Faculty of Economics, Islamic University of Majapahit for the academic year 2019 - 2020. The sampling technique used the purposive sampling method so that a total of 190 respondents were obtained. This study uses primary data obtained from distributing questionnaires through the Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using the outer model and inner model of measurement. The results showed that pressure, opportunity, rationalization, and arrogance had a positive and significant effect on academic fraud while competence had no effect on academic fraud. Religiosity is not able to moderate the effect of pressure, opportunity, rationalization, and competence on academic fraud. Religiosity is able to moderate the effect of arrogance on academic fraud.
Co-Authors Agoes Hadi Purnomo Aulia Nur Sayidah Eko Sutrisno Hari Setiono Hartono Hartono Hesti Dwi Puspita Sari Ike Febriyanti Imam Baidlowi Baidlowi M. Syamsul Hidayat Mahandika Candra Kirana Marisha Khanida Muhammad Shodiqul Amin Nur Ainiyah Rini Armin Siti Meisaroh Supriadi Supriadi Tatas Ridho Nugroho Yuliasnita Verlandes Verlandes