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All Journal JURNAL ECONOMIA Jurnal Media Wahana Ekonomika An-Nisbah: Jurnal Ekonomi Syariah Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo IJBE (Integrated Journal of Business and Economics) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan KITABAH: Jurnal Akuntansi dan Keuangan Syariah Jurnal Pendidikan Ekonomi (JURKAMI) YUME : Journal of Management Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming ACCOUNTHIK : Journal of Accounting and Finance EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Jurnal Riset Terapan Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Oeconomicus Journal of Economics BUDGETING : Journal of Business, Management and Accounting Jurnal Pengabdian UNDIKMA Transformasi Manageria: Journal of Islamic Education Management Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah Balance: Journal of Islamic Accounting Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Jurnal Informatika Ekonomi Bisnis RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) An-Nisbah: Jurnal Ekonomi Syariah Balance: Journal of Islamic Accounting
Dianita Meirini
Universitas Islam Negeri Sayyid Ali Rahmatullah, Tulungagung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Peran Kredit Usaha Rakyat Syariah Dalam Meningkatkan Kesejahteraan Usaha Budidaya Perikanan Fansuri Farm (Anggota Kelompok Ikan Sadar Jati Mulyo) Silvi Yurike Farera; Meirini, Dianita
EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Vol 7 No 1 (2023): EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan)
Publisher : STIES INDONESIA PURWAKARTA Dan MES PURWAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37726/ee.v7i1.827

Abstract

Sharia People's Business Credit is a regulatory program from the government specifically aimed at Micro, Small and Medium Enterprises as a source of capital. This study aims to determine the welfare of the Fansuri Farm aquaculture business on the use of Sharia People's Business Credit in terms of indicators of income level, expenditure level, education level, health level, living conditions and facilities. This research method is qualitative, with the type of case study research. Data collection techniques using interview and observation methods. The results of the study can be concluded that Fansuri Farm feels a significant impact on the use of Sharia People's Business Credit financing where increased welfare and business development can be seen from the increase in the number of ponds and fish capacity. The advantage of Fansuri Farm fish farming is that it already has a wide market share, while the obstacles are declining fish prices and slowly rising fish feed prices.
PENGARUH PENGETAHUAN INVESTASI, LITERASI KEUANGAN, RISIKO INVESTASI DAN EFIKASI KEUANGAN TERHADAP MINAT INVESTASI MAHASISWA DI PMS Waningsih, Reni; Meirini, Dianita
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 8, No 2 (2023): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v8i1.2242

Abstract

Globalization has led to the emergence of a variety of investment products that are readily available to students for investing, particularly those enrolled in study programs in Islamic Financial Management and Islamic Economics who have taken courses on Islamic capital markets. In actuality, there is still not much enthusiasm in investing. This research was conducted to test the influence of investment knowledge, financial literacy, investment risk, and financial effectiveness on student investment interest in the Sharia capital market on students of Sharia Financial Management and Sharia Economy at UIN Sayyid Ali Rahmatullah Tulungagung. The method adopted for this study is a quantitative method. 245 students served as the main source of research data through the use of a questionnaire in data gathering. Data testing using SPSS 25 for validity tests, reliability tests, normality tests, multicolinearity tests and determination coefficient tests. Research results show that investment knowledge, financial literacy, financial effectiveness have a positive and significant impact on investment interest. Investment risk has a negative and significant impact on investment interest. Investment knowledge, financial literacy, investment risk, and financial effectiveness simultaneously have a positive and significant impact on student investment interest in the Sharia capital market
Pengaruh Green Accounting, Kinerja Lingkungan, Ukuran Perusahaan dan Likuiditas terhadap Profitabilitas: Fitrifatun, Nailil; Meirini, Dianita
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.4175

Abstract

This research is useful for identifying the effect of implementing green accounting, environmental performance, firm size and liquidity on company profitability in mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The method used in this study is a quantitative method with using purposive sampling as a sampling technique, according to predetermined criteria. So that a sample of 24 mining sector companies were obtained which were listed on the IDX from 2018 to 2022. This study used secondary data obtained from the company's annual report. The variables used in this study are independent variables, namely green accounting (X1), environmental performance (X2), firm size (X3), liquidity (X4), and the dependent variable, namely profitability (Y). The data analysis technique in this study was a panel data regression test using Eviews 12 software. Partially (T test) it was found that green accounting has a significant negative effect on profitability, but environmental performance, firm size, and liquidity have a significant positive effect on company profitability. Simultaneously (F test) the results show that green accounting, environmental performance, firm size and liquidity have a significant effect on company profitability. Keywords: Environmental performance; firm size; green accounting; liquidity; profitability.
Peningkatan Pengetahuan Pelaku UMKM dalam Pembuatan Laporan Keuangan Berbasis Aplikasi Akuntansi UKM Meirini, Dianita
Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Vol. 8 No. 2 (2024): June
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jindeks.v8i2.5125

Abstract

Salah satu usaha yang berkembang dan banyak sekali dilakukan oleh masyarakat Indonesia adalah Usaha Mikro Kecil dan Menengah (UMKM). Dalam perkembangannya UMKM di Indonesia banyak sekali yang belum tersentuh oleh pihak perbankan. Hal ini dikarenakan minimnya pengetahuan dan keterampilan pelaku UMKM di Indonesia akan pembuatan laporan keuangan. Pengabdian ini diarahkan untuk memberikan wawasan pengetahuan akuntansi dasar dan pelatihan pembuatan laporan keuangan berbasis aplikasi UKM bagi pelaku UMKM di Kecamatan Kedungwaru, Kabupaten Tulungagung. Metode yang digunakan dalam pengabdian ini meliputi: 1) pre test, 2) Pelatihan akuntansi dasar, 3) post test, 4) uji beda dengan uji statistik (paired sample t-test). Hasil yang diperoleh adalah nilai sig. 2-tailed sebesar 0,000. Nilai ini lebih kecil dibanding tingkat signifikansi yang digunakan (0,000 < 0,050), disimpulkan bahwa terdapat perbedaan yang signifikan antara nilai pre test dengan nilai post test. Nilai mean mengalami peningkatan dari 51,67 meningkat menjadi 84,67. Dapat disimpulkan kegiatan pengabdian masyarakat melalui pelatihan ini mampu meningkatkan pengetahuan akuntansi dasar pelaku UMKM di Kecamatan Kedungwaru, Kabupaten Tulungagung.
Analisis partisipasi masyarakat dalam membayar pajak bumi dan bangunan di Kelurahan Warujayeng Kecamatan Tanjunganom Kabupaten Nganjuk Miladiah, Laili; Meirini, Dianita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

It doesn’t matter whether it is a developed country, a developing country, or a developing country, the rapid development of the country never stops. Indonesia is one of the developing countries that keeps improving the development of the country. Development requires money, one of which comes as a result of people's aspirations: property taxes and building taxes. This study aims to analyze community participation in payment of land and building tax (PBB) in Warjayen Village, Tanjungganom District, Nganjuk District. The research method used is a qualitative method of descriptive research type. The results of this study show that community participation in Warjaen Village is sub-optimal. A factor that hinders the payment of property and building taxes is the lack of public awareness of their tax obligations due to lack of education and village government involvement. In other words, community engagement is not good because the level of communication, attitudes and responsibilities of tax officials are not optimal.
Pelatihan Publikasi Artikel Ilmiah Mahasiswa Fakultas Ekonomi dan Bisnis Islam UINSATU Pada Jurnal Terakreditasi Zahroh, Umy; Meirini, Dianita
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 7, No 1 (2024): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v7i1.5448

Abstract

Peran dan fungsi penting artikel ilmiah atau jurnal ilmiah adalah, sebagai komunikasi akademik, diseminasi, pengembangan budaya akademik di perguruan tinggi, dan pertukaran informasi iptek. Namun perkembangan artikel ilmiah di jurnal ilmiah tidak sebesar perannya, terutama dalam menghasilkan jurnal ilmiah yang berkualitas. Indonesia tergolong negara dengan output publikasi ilmiah yang rendah. Terutama penelitian di bidang akuntansi dan keuangan. Kualitas artikel ilmiah yang dihasilkan bidang ini diukur dengan H-Index masih berada di peringkat ke-44 dan tidak berubah sejak tahun 2014. Minat menulis 200 mahasiswa Sarajana Akuntansi pada tiga PTN di Kota Malang juga tergolong rendah. Oleh karenanya, pengabdian kepada masyarakat ini menggunakan metode pelatihan bertujuan memberikan pemaparan materi dan trial tools publikasi artikel ilmiah kepada mahasiswa Fakultas Ekonomika dan Bisnis Islam, Program Akuntansi Syariah UINSATU. Pengabdian diawali dengan pemberian pretest mengenai pemahaman substansi artikel ilmiah, pemaparan materi penulisan dan publikasi artikel ilmiah, dan di akhir sesi diakhiri dengan posttest. Selanjutnya hasil pretes dan posttest tersebut akan diuji perbandinga, apakah mahasiswa yang mengikuti pelatihan mengalami peningkatan pengetahuan tentang publikasi artikel ilmiah setelah mengikuti pelatihan tersebut. Hasil pengabdian ini menyatakan: 1) Terdapat pengaruh yang signifikan pelaksanaan pelatihan publikasi artikel ilmiah mahasiswa terhadap peningkatan pengetahuan mahasiswa dalam menulis dan menerbitkan artikel ilmiah. 2) Mahasiswa Program Akuntansi Syariah Fakultas Ekonomika dan Bisnis Islam UINSATU dapat membuat artikel ilmiah di jurnal dengan melibatkan tools yang diperlukan seperti Mendeley, Publish atau Perish.
Pengaruh Arus Kas Operasi, Arus Kas Investasi, Arus Kas Pendanaan dan Laba Akuntansi terhadap Return Saham Mafsud, Muhamad; Meirini, Dianita
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.253 KB) | DOI: 10.37034/infeb.v5i2.569

Abstract

The capital market is a place where investors invest their capital in the hope of a return in the form of a return on investment. Investors use financial reports in investing but cannot analyze the stock returns that will be received starting operating cash flow, investment cash flow, and funding cash flow. The method used is a quantitative method with multiple linear regression tests using the eviews data processing application. The results of this study. The coefficient X1 (cooperative cash flow) is 0.170479413211 which means that if the cooperative's cash flow increases, it will cause an increase in stock returns with no positive effect with a significant value of 0.7170 > 0.05. The coefficient X2 (Investment Cash Flow) on stock returns (the dependent variable Y) has no effect with a significant value of 0.3113 > 0.05. The X3 coefficient (Funding Cash Flow) on stock returns (Y dependent variable) has no effect 0.6658 > 0.05 and the X4 coefficient (Accounting Profit) is 0.352300 which means that if accounting profit increases once it will cause an increase in Stock Return (dependent variable Y) or has a positive effect of 0.964377644814 when other variables are constant with a significant value of 0.000 <0.05.
ANALISIS KUALITAS LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SEBELUM DAN SELAMA PANDEMI COVID-19 Indria Stevani; Dianita Meirini
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7460

Abstract

Abstract This study wants to examine the impact of the COVID-19 pandemic on the quality of financial reports for companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The independent variable in this study is covid19, while the dependent variable is the quality of financial reports. The research sample consisted of 36 companies listed on the Indonesia Stock Exchange which reported periodically from 2019 to 2020. The data collection method used a purposive sample and this research used secondary data. The research was tested using the SPSS program with the 3-way Anova method and different tests. The results of the study show that the COVID-19 pandemic has a negative effect on the quality of financial reports. This lesson also shows that there are differences in the quality of financial reports before the Covid-19 pandemic and the quality of financial reports after the Covid-19 pandemic. The financial quality of financial reports (2019) has a difference in the quality of financial reports (2020). Keywords: Pandemic Covid19, Quality of Financial Reporting
PERANCANGAN SISTEM AKUNTANSI PENGGAJIAN PADA PT. MAAN GHODAQO SHIDDIQ LESTARI JOMBANG Fauziatun Nisa&#039;; Dianita Meirini
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.9569

Abstract

One of the determining factors in the performance of a company as a means to achieve company goals is human resources. Therefore, good human resources have the right to get a salary according to their quality. An effective payroll system will affect employee satisfaction at work and will undoubtedly affect their performance. This study aims to determine the implementation of the company's payroll accounting system and to find out how the implementation of the payroll accounting system design can be implemented in the company. The object of this research is the payroll system at PT. Maan Ghodaqo Shiddiq Lestari. The data analysis technique used in this study is case study analysis which aims to understand the organization in depth to help the organization achieve better adjustments so that weaknesses are found. Then based on this analysis, a payroll accounting system design is created that can help overcome weaknesses. Based on this analysis, there are several areas for improvement, including multiple positions in each section. With the creation of the payroll accounting system that has been made, it is hoped that it will help overcome the weaknesses that occur in payroll activities at PT. Maan Ghodaqo
Pengaruh ROA, ROE, NPM dan DER Terhadap Harga Saham Perusahaan Sektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021 Agustin, Eka Fina; Meirini, Dianita
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4537

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh return on asset, return on equity, net profit margin, dan debt to equity ratio secara parsial dan simultan terhadap harga saham perusahaan sektor tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Penelitian ini menggunakan pendekatan kuantitatif yang bersifat assosiatif dengan teknik pengambilan sampel menggunakan metode purpossive sampling, sehingga diperoleh 12 perusahaan sebagai sampel penelitian. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel menggunakan program Eviews 9.0. Hasil dari penelitian ini menunjukkan bahwa secara parsial return on asset berpengaruh signifikan terhadap harga saham sedangkan return on equity, net profit margin, dan debt to equity ratio tidak berpengaruh signifikan. Hasil penelitian ini secara simultan menunjukkan bahwa return on asset, return on equity, net profit margin, dan debt to equity ratio berpengaruh secara signifikan terhadap harga saham. Kata Kunci: Return on Assset; Return on Equity; Net Profit Margin; Debt to Equity Ratio dan Harga Saham.
Co-Authors Agustin, Eka Fina Akhmad Djody Firdausyah Alfa Zakiah Alfa Zakiah Alfina Ebrianty Atik Tri Andari Binti Fatimatuz Zahrok Devana Putri Ramadhania Dwi Ratnasari Dyah Pravitasari Elmi Rakhma Aalin Elvida Anggi Fauziyah Fauziatun Nisa&#039; Fitriasari, Amanda Fitrifatun, Nailil Galih Raka Siwi Indria Stevani Levia Retnosari Mafsud, Muhamad Mashudi Mashudi Miladiah, Laili Mohamad Arif Luqman Hakim Muhamad Mafsud Muhamad Shahidul Akbar Muhammadi, Qasem Novi Khoiriawati Nur Kholifah Ihza A Nur Wakidatur Rohmah Nur Wakidatur Rohmah Nur Wakidatur Rohmah Praptiwi Praptiwi Rahayu, Tashya Novita Puji Renci Septe Bresita Anjelia Ristu Dwi Putri Ruby Mustika Sanni El Randi, Tuti Ratnawati Silvi Yurike Farera Siti Mahmudah Siwi, Galih Raka Umy Zahroh Waningsih, Reni