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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) JAB (Jurnal Akuntansi & Bisnis) Jurnal ACSY : Jurnal Accounting Politeknik Sekayu AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Riset Terapan Akuntansi Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Journal of Applied Accounting And Business (JAAB)
Niken Ayuningrum
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Computer Science & IT Economics, Econometrics & Finance

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PROSEDUR USULAN DAN PELAKSANAAN DIKLAT PADA PEMERIKSA DI BPK RI PERWAKILAN SUMATERA SELATAN Niken Ayuningrum; Dimas Pratama Putra; Meta Agustariani
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 1, No. 1, Juli-Desember 2019
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.714 KB) | DOI: 10.52333/ratri.v1i1.677

Abstract

ABSTRACTTraining is process or activity undertaken too broaden and to achieve certain goals that are beneficial for now or in the future. Implementation of training or education or training made by PUSDIKLAT and knowledge and skills of BPK examiners.The Study focuses on the proposed procedures and implementation of training in the implementation the preparation of the training procedure is required. The goal for the implementation of the training is more effective and implemented in accordance with the desired objectives. Another goal is the to provide information in the preparation of proposal and the implementation of training procedures in BPK RI representative of South Sumatra.Finally, this study provides information about the process are well as the proposal and implementation of training procedures in BPK or any other parties as a means of understanding the processes for the implementation of good training.Keywords: Training, Implementation Procedures, Means Understanding, Preparation Procedures Trainning.
The Effect of Tax Aggressiveness on Corporate Social Responsibility Disclosures (Study on Listed Companies on the Indonesia Stock Exchange) Ferdyan Saputra; Niken Ayuningrum; Dedi Handoko; Tanto Tanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.513

Abstract

Many companies consider tax costs to be the part of lost corporate profits, so companies go through various ways to maximize profits by reducing tax costs. One of the ways that companies do this is by taking aggressive tax measures. The purpose of this study was to show the effect of tax aggressiveness on corporate social responsibility disclosure. The study was conducted on 89 companies listed on the Indonesia Stock Exchange between 2015 until 2021 using the OLS regression analysis model and sensitivity analysis tests. The results showed that tax aggressiveness no effect the disclosure of corporate social responsibility, although this effect is only seen in the next one year's observation (t+1). These results show that the effect of a policy cannot be measured directly within the same time frame as when it was created. The study also found that only company size had any effect on social responsibility disclosure, while leverage, capital intensity and profitability had no effect on social responsibility disclosure.
PELATIHAN SISTEM PENGENDALIAN INTERNAL SEDERHANA PADA UMKM DI KOTA JAMBI Ferdyan Wana Saputra; Dedi Handoko; Niken Ayuningrum
AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 7 No. 1 (2023): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LP2M UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v7i1.1828

Abstract

Tujuan kami dalam melakukan pelatihan terkait sistem pengendalian internal bagi UMKM di Kecamatan Alam Barajo Kota Jambi untuk memberikan pemahaman dan peningkatan kemampuan dalam mengelola operasional UMKM tersebut. Pengetahuan pelaku UMKM masih terbatas terkait pengendalian internal pada usaha yang dimilikinya seperti tidak adanya prosedur aktivitas operasional yang jelas dan dokumentasi atas transaksi yang dilakukan. Penerapan sistem pengendalian internal yang baik dapat memberikan manfaat dan keuntungan bagi UMKM seperti kepatuhan yang tinggi terhadap aturan yang telah ditetapkan, peningkatan dalam efisiensi operasional dan perlindungan terhadap aset dan harta yang dimiliki UMKM tersebut. Metode yang dilakukan adalah memberikan pelatihan dan penyuluhan dengan kunjungan ke tempat UMKM yang ada di Kecamatan Alam Barajo, Kota Jambi pada bulan Desember tahun 2022. Pelatihan ini diadakan dalam rangka pengembangan UMKM dikarenakan sebagian besar UMKM belum memiliki sistem pengendalian internal yang baik dalam menjalankan operasionalnya. Hasil pelatihan ini menunjukkan bahwa UMKM mampu memahami dan menerapkan sistem pengendalian internal pada saat mengoperasionalkan UMKM.
Implementasi Corporate Sosial Responsibility Pada PT. Eloda Mitra Palembang Dedi Handoko; Niken Ayuningrum; Yesita Astarina; Ferdyan Wana Saputra
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.260

Abstract

This study aims to provide an overview of the implementation of Corporate Social Responsibility and find out the CSR implementation efforts implemented by PT Eloda Mitra Palembang. The type of research used is qualitative descriptive research, this study seeks to describe the implementation of CSR as a form of business ethics related to the social responsibility of a company. Sampling was carried out using purposive sampling method, where the respondents interviewed were employees of PT Eloda Mitra Palembang, as well as questionnaires and in-depth interviews with operational managers of PT Eloda Mitra Palembang. The results of the study show that the CSR carried out by PT Eloda Mitra Palembang for the community and the environment in the aspect of education is in the form of buildings, educational facilities and subsidies. Improve health by building puskesmas in villages, providing equipment, deploying health workers as well as vehicles to provide health services to surrounding villages. Vocational training as well as efforts to develop businesses, provide support for SME initiatives and financing. For employees, the implementation of CSR programs aims to improve employee welfare, provide services, and training opportunities
Pengaruh Pertumbuhan Aset Dan Profitabilitas Terhadap Nilai Perusahaan Pada Sektor Perusahaan Perkebunan Kelapa Sawit Di Bursa Efek Indonesia Lailiya Hidayati; Niken Ayuningrum; Pramesti Nurul Adinda
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.283

Abstract

Aizn increaise in compainy vailue meains ain increaise in shaireholder weailth thait hais often been the focus of previous reseairch. Compainy vailue is the investor's perception of the compainy towairds the compainy. This study aims to determine the effect of aisset growth aind compainy profitaibility on compainy vailue. Aisset growth here is proxied with the Totail Aisset Growth (TAiG) indicaitor, then Profitaibility is proxied with the Return onAisset (ROAi) indicaitor, aind Compainy Vailue is proxied with the Price to Book Vailue (PBV)indicaitor. Furthermore, the reseairch yeair focusess only on stairting from 2020-2022. Theresults of hypothesis testing using SPSS show thait pairtiailly the significaince vailue for aissetgrowth vairiaibles is 0.145 > 0.05 which meains thait aisset growth hais no effect on compainyvailue. While the profitaibility vairiaible is 0.113 > 0.05 which meains thait the profitaibilityvairiaible hais no effect on the compainy vailue
Pengaruh Struktur Modal Terhadap PPh Badan Terutang Pada Perusahaan Perkebunan Sawit Yang Terdaftar Bursa Efek Indonesia (BEI) Tahun 2020-2022 Sonia Rianti; Ferdyan Wana Saputra; Niken Ayuningrum
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.286

Abstract

Based on the background description above, the formulation of this research problem is whether the Long-term Debt to Asset Ratio (LDAR) and Debt to Equity Ratio (DER), when combined, have an influence on the Corporate Income Tax payable to palm oil plantation companies listed on the Indonesia Stock Exchange (BEI). ) The aim of this is whether the Long-term Debt to Asset Ratio (LDAR) and Debt to Equity Ratio (DER), when combined, have an influence on the Corporate Income Tax payable on plantation companies listed on the Indonesia Stock Exchange (BEI). Data collection techniques are steps that The most important thing in the research process, because the main goal of research is to obtain data. The data collection technique needed here is which data collection technique is most appropriate, so that valid and reliable data is obtained. the 2020-2022 period that met the sampling criteria. The data analysis method used in this research uses descriptive statistical tests.
PENGARUH HUTANG TERHADAP PROFITABILITAS PADA PT. PERKEBUNAN NUSANTARA VI TAHUN 2018–2021 Niken Ayuningrum; Johandri Iqbal; Ferdyan Wana Saputra; Muhammad Azrafeno
Journal of Applied Accounting And Business Vol. 5 No. 1 (2023): JAAB - Juni 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i1.222

Abstract

This research was conducted at PT. Perkebunan Nusantara VI. The purpose of this study is to determine whether debt, both long-term debt and short-term debt has a significant effect on profitability, which in this study is represented by the Net Profit Margin Ratio (NPM). The research period is 2018-2021. The problem formulation of this study aims to determine how significant the influence of long-term debt and short-term debt on profitability at PT. Perkebunan Nusantara VI. This research is a quantitative research. With the type of data used is secondary data obtained in the financial statements of PT. Perkebunan Nusantara VI . The data analysis technique used in this study is multiple linear regression analysis using the SPSS version 26.0 program with the regression equation Y = -0.018 - 0.064X1 + 0.133X2. Based on the results of tests conducted on SPSS, it is found that there is no significant effect between long-term debt on profitability. Meanwhile, for short-term debt, it can be concluded that there is no significant effect between short-term debt on profitability. In the F test or simultaneous test, it is concluded that there is no significant effect between long-term debt and short-term debt on profitability simultaneously. Adjusted R2 value of 14.6% coefficient indicates that the profitability variable can be explained by long-term debt and short-term debt. While the remaining 85.4% is influenced by other variables that are not explained in this research model.
Co-Authors Dedi Handoko Dedi Handoko Dian Ofasari Dimas Pratama Putra Ferdyan Wana Saputra Johandri Iqbal Lailiya Hidayati Mardiana Mardiana Maya Dini Meta Agustariani Muhammad Azrafeno Pramesti Nurul Adinda Ryan Al Rachmat Sonia Rianti Suci Meylita Sunanto Sunanto Yesita Astarina