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All Journal Jurnal Reviu Akuntansi dan Keuangan Academy of Education Journal Kajian Akuntansi Jurnal Riset Akuntansi Bandung Conference Series: Accountancy Economics Professional in Action (E-Profit) Kajian Akuntansi In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Annisa Nadiyah Rahmani
Universitas Islam Bandung (UNISBA)
Arts Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Does Spirituality In The Workplace Reflect The Relationship Between Accounting And Corruption Prevention? Pupung Purnamasari; Annisa Nadiyah Rahmani; Rudy Hartanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1231.614 KB) | DOI: 10.22219/jrak.v10i3.13287

Abstract

The purpose of this study was to discuss and analyze the implementation of accounting for acts of corruption prevention in Indonesia by using spirituality in the workplace. The respondents in this study were professional people (forensic accountants at BPKP and BPK Indonesia) who were the right representatives to improve the quality of the generalization of research results. This study uses quantitative descriptive analysis and structural equation modeling (SEM) with a sample of 189 respondents. The results of this study indicate a positive relationship between the application of forensic accounting and corruption prevention, a positive relationship between the implementation of forensic accounting and spirituality in the workplace, and a positive relationship between spirituality in the workplace and corruption prevention. In particular, the results illustrated that spirituality in the workplace positively influenced the relationship between the implementation of forensic accounting and corruption prevention. This finding provides a sign for Government Agencies, especially BPK and BPKP auditors to improve their understanding of the implementation of Forensic Accounting for forensic auditors.
Dampak Covid-19 Terhadap Harga Saham dan Kinerja Keuangan Perusahaan Annisa Nadiyah Rahmani
Kajian Akuntansi Volume 21, No. 2, 2020
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v21i2.6436

Abstract

The purpose of this study to determine the impact of Covid-19 on stock prices and financial performance of companies on LQ-45 issuers listed on the IDX. This study examines the impact of Covid-19 on stock prices and financial performance before being exposed to Covid-19 for Q3 2019 and after being exposed to Covid-19 for Q1 2020. Stock prices are measured using closing stock prices and financial performance is measured using a ratio formula that is Return on Assets (ROA), Operating Profit Margin (OPM), and Net Profit Margin (NPM). This study uses a sample of LQ-45 companies that have published their financial statements on the Indonesia Stock Exchange (IDX).  This research uses multiple linear regression methods using SPSS 25. The results of this study indicate that (a) Pandemic Covid-19 has an impact on stock prices and (b) Pandemic Covid-19 has an impact on financial performance.
Economic Empowerment Of The Community Through Optimizing The Understanding Of Financial Statements (MSMEs Bojongsoang Village Bandung) Asri Suangga; Riyang Mardini; Rini Lestari; Rudy Hartanto; Annisa Nadiyah Rahmani; Boyke Rahmat Ramdani; Alia Alifa Ibrahim
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.9413

Abstract

Financial recording and reporting training is expected to be able to overcome internal problems related to accountability that are often faced by MSMEs. The right assistance will help MSMEs to develop, from micro, small, to medium scale,can even be the forerunner of the emergence of large-scale industry. This research was conducted on MSMEs who are members of the "Someah" community, Bojongsoang Village, Bandung Regency, West Java Province, the majority of which are engaged in food and beverage, as well as handicrafts. The purpose of this study is to assist MSME partners in understanding the importance of recording financial statements, and analyzing financial statements. The research method used is descriptive qualitative. The results showed that in general, MSME actors in Bojongsoang Village did not have good and correct accounting and bookkeeping knowledge. However, with this assistance, participants understand more about accounting and recording financial statements better.Pelatihan pencatatan dan pelaporan keuangan diharapkan dapat mengatasi permasalahan internal terkait akuntabilitas yang sering dihadapi oleh UMKM. Pendampingan yang tepat, akan membantu UMKM untuk berkembang, dari skala mikro, kecil, hingga menengah, bahkan bisa menjadi cikal bakal munculnya industri skala besar. Penelitian ini dilakukan pada UMKM yang tergabung dalam komunitas “Someah” Desa Bojongsoang Kabupaten Bandung Provinsi Jawa Barat yang mayoritas bergerak di bidang makanan dan minuman, serta kerajinan tangan. Tujuan penelitian ini adalah membantu mitra UMKM dalam memahami pentingnya pencatatan laporan keuangan, dan menganalisis laporan keuangan. Metode penelitian yang digunakan adalah deskriptif kualitatif. Hasil penelitian menunjukkan bahwa secara umum pelaku UMKM di Desa Bojongsoang belum memiliki pengetahuan akuntansi dan pembukuan laporan keuangan yang baik dan benar. Namun dengan adanya pendampingan ini peserta lebih mamahami tentang akuntansi dan pencatatan laporan keuangan lebih baik lagi. 
Improving The Ability to Calculation of Cost of Goods Sold on MSMEs in Bojongsoang Village, Bandung City Pupung Purnamasari; Riyang Mardini; Annisa Nadiyah Rahmani; Irena Paramita Pramono; Tiara Mustikasari; Ilvia Restu Utami; Laila Sugiharta
Kajian Akuntansi Volume 23, No. 2, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i2.10160

Abstract

National economic recovery needs support from various parties, not only from the government but also from academics who actually have a duty to serve the community to build scientific progress for the welfare of society. This service activity has a goal, namely (1) providing understanding to SMEs in Bojongsoang Village, Bandung City about the importance of calculating the cost of goods sold, (2) providing training and assistance for SMEs in Bojongsoang Village, Bandung City, so that they are able to calculate the cost of goods sold correctly. The implementation method used in this service is the lecture method, discussion method, and simulation method. The results of this service activity influenced the increase in score by 35.22% on the level of understanding of the training participants' cost of goods sold, meaning that this training on calculating the cost of goods sold affected the participants of MSMEs in Bojongsoang Village, Bandung City.
Impact of Covid-19 Pandemic on Financial Performance Banking Sector Annisa Nadiyah Rahmani; Asri Suangga; Lasmanah Lasmanah; Radhitya Pradiftha Drajat; Tasya Permatasari
Kajian Akuntansi Volume 23, No. 2, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i2.10000

Abstract

The aim of researcher here is to provide information whether the COVID-19 pandemic had an impact on banking in Indonesia, especially for banks listed on the Indonesia Stock Exchange. The impact on banking is measured by using financial performance ratios, namely Return on Assets (ROA), Net Profit Margin (NPM), Operational Profit Margin (OPM), Loan to Funding Ratio (LFR). Researchers used comparative data on financial statements, namely in 2019 and 2020. The tool used by researchers to process research data was SPSS 24.
Analisis Penerapan Intellectual Capital Terhadap Penerapan Rasio Return On Aset Kinerja Keuangan Annisa Nadiyah Rahmani
Economics Professional in Action (E-Profit) Vol 2 No 01 (2020): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (450.819 KB) | DOI: 10.37278/eprofit.v2i01.241

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2017. Penelitian ini ingin mengetahui dampak intellectual capital akan dirasakan di tahun yang sama, leg+1 atau leg+2. Intellectual capital diukur menggunakan rumus Pulic, nilai perusahaan diukur menggunakan rumus Tobin’s q dan kinerja keuangan diukur menggunakan rasio ROA.Penelitian ini menggunakan 114 sampel perusahaan manufaktur yang terdaftar di BEI pada tahun 2015-2017. Analisis data menggunakan model path analysis dengan bantuan program SPSS 25 untuk menganalisis pengaruh mediasi. Hasil penelitian menunjukkan bahwa : intellectual capital berpengaruh positif terhadap kinerja keuangan.
BENEFITS OF FINANCIAL REPORTING FOR LOCAL BRAND MSMEs Annisa Nadiyah Rahmani
Kajian Akuntansi Vol. 24 No. 2 (2023): September 2023
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v24i2.2454

Abstract

The benefits of financial reporting for local brand MSMEs are important for the company's financial condition and provide the information for making appropriate and credible decisions in the company. The research here aims to provide the benefits of financial reporting for MSMEs, especially local brand MSMEs. This research is a descriptive study. The author uses data-supporting documents for compiling financial reports that will be used as output in the form of financial information. Researchers make comparisons between MSME entrepreneurs before having financial reports and after having financial reports. The research samples here are from eight local brands in the city of Bandung, namely HAICLO, Happy Go Lucky, Cherish the Love, Nazmi Indonesia, Dressofia, Lederweren Footwear, Hyka Studio, and Curva. The results of the study show that local brands can grow their businesses if they prepare financial reports and get investor funding and financial institutions to help with their financial and business strategies in the short and long term.
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN Annisa Nadiyah Rahmani
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 18 No 1 (2019): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v18i1.139

Abstract

The purpose of this study is to determine the effect of intellectual capital on the firm’s value with the financial performance as intervening variabel in manufacturing firmsregistered in Indonesia Stock Exchange in period 2015-2017. This research examineintellectual capital in 2015 toward firm value with financial performance as interveningvariable in 2015, 2016 and 2017. This research wants to know the influence of intellectualcapital perceived in the same year, leg+1, or leg+2. Intellectual capital is measured usingPulic model. Firm’s value is measured using Tobin’s q model. The sample used in thisstudy are 114 manufacturing firms in Indonesia Stock Exchange in period 2015-2017.Multiple Liniar Regression used to be analysis technique using program SPSS 22. Theresult of this study show that intellectual capital has a positive effect on firm value in 2016and 2017.
Perancangan Informasi Akuntansi untuk Manajemen Persediaan Barang Masuk dan Keluar Berbasis Microsoft Access pada CV Putri Jaya Mandiri Mohammad Nauval Alim; Nurhayati, Nunung; Rahmani, Annisa Nadiyah
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.10550

Abstract

Abstract . CV Putri Jaya Mandiri is a company engaged in repair services, electronic sales, and electronic spare parts sales, located in Banjar City. This company has several problems related to inventory management. This problem starts with the absence of an organizational structure, job descriptions, and recordings of incoming and outgoing goods, as well as the absence of inventory reports related to outgoing and incoming goods transactions. The purpose of this research is to determine the incoming and outgoing goods inventory information system that is being implemented at CV Putri Jaya Mandiri, to find out the weaknesses contained in the incoming and outgoing goods inventory information system at CV Putri Jaya Mandiri, and to identify improvement efforts that must be made. carried out, knowing the appropriate form of incoming and outgoing goods inventory information system design to be applied to CV Putri Jaya Mandiri. So that it can reduce and overcome problems related to the company's inventory management. This research uses a descriptive analysis method and uses system design stages starting from system analysis, system design, and system implementation. The results obtained from this research are an inventory information system design that can make it easier for employees and company owners to carry out work or control the company's inventory. Apart from that, the author tries to design the output and interface of the incoming and outgoing inventory information system using Microsoft Access and Microsoft Visual Basic software. Abstrak. CV Putri Jaya Mandiri merupakan perusahaan yang bergerak dibidang jasa perbaikan, penjualan elektronik, dan penjualan sparepart elektronik yang terletak di Kota Banjar. Perusahaan ini memiliki beberapa permasalahan yang yang berkaitan dengan manajemen persediaan. Permasalahan ini dimulai dari tidak adanya struktur organisasi, uraian tugas, pencatatan keluar masuk barang, hingga tidak terdapat laporan persediaan yang berkaitan dengan transaksi keluar dan masuknya barang. Tujuan dari penelitian ini adalah untuk mengetahui sistem informasi persediaan barang masuk dan keluar yang sedang diterapkan pada CV Putri Jaya Mandiri, untuk mengetahui kelemahan-kelemahan yang terdapat dalam sistem informasi persediaan barang masuk dan keluar di CV Putri Jaya Mandiri serta upaya-upaya perbaikan yang harus dilakukan, mengetahui bentuk rancangan sistem informasi persediaan barang masuk dan keluar yang sesuai untuk diterapkan pada CV Putri Jaya Mandiri. Sehingga dapat mengurangi dan mengatasi permasalahan yang berkaitan dengan manajemen persediaan perusahaan tersebut. Penelitian ini menggunakan metode desktiptif analisis dan menggunakan tahapan perancangan sistem dimulai dari analisis sistem, desain sistem, dan implementasi sistem. Hasil yang didapatkan dari penelitian ini yaitu sebuah perancangan sistem informasi persediaan yang dapat mempermudah karyawan dan pemilik perusahaan dalam melakukan pekerjaan atau mengontrol persediaan yang dimiliki perusahaan. Selain itu penulis mencoba merancang output dan interface sistem informasi persediaan barang masuk dan keluar menggunakan software Microsoft Access dan Microsoft Visual Basic.
Pengaruh Penggunaan Sistem Informasi Akuntansi Berbasis E-Commerce dan Technology Acceptance Model (TAM) terhadap Minat Pengguna Aplikasi Belanja Online (Generasi Z dan Milenial di Kota Bandung) Puri Andriyani; Elly Halimatusadiah; Annisa Nadiyah Rahmani
Bandung Conference Series: Accountancy Vol. 4 No. 2 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i2.14679

Abstract

Abstract. Technological advances that are accelerating every year make technology the main resource in various aspects of life. Increasingly fierce competition in the era of globalization encourages companies and business owners to use the latest information systems to survive and thrive in the era of E-commerce. Online shopping applications utilize e-commerce-based accounting information systems not only for purchases, but also for Online sales. The purpose of this study is to find out how much influence the use of E-commerce-based accounting information systems and the use of Technology Acceptance Model (TAM) on the interest of online shopping application users. The research methods used are descriptive and verifiable with a quantitative approach. The data collection technique in this study was by distributing questionnaires to 395 respondents who used Online shopping applications generation z and millennials in Bandung City. The sampling technique in this study is non-probability sampling with a type of convenience sampling. Then the data was processed using the smartPLS version 4 application. The results of the study show that the use of e-commerce-based accounting information systems has a significant positive effect on the interest of online shopping application users. The use of technology acceptance model (TAM) has a significant positive effect on the interest of online shopping application users. Abstrak. Kemajuan teknologi yang semakin cepat setiap tahunnya menjadikan teknologi sebagai sumber daya utama dalam berbagai aspek kehidupan. Persaingan yang semakin ketat di era globalisasi mendorong perusahaan dan pemilik usaha untuk menggunakan sistem informasi terbaru agar tetap bertahan dan berkembang dalam era e-commerce. Aplikasi belanja online memanfaatkan sistem informasi akuntansi berbasis e-commerce tidak hanya untuk pembelian, tetapi juga untuk penjualan secara Online. Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh penggunaan sistem informasi akuntansi berbasis e-commerce dan penggunaan Technology Acceptance Model (TAM) terhadap minat pengguna aplikasi belanja online. Metode penelitian yang digunakan adalah deskriptif dan verifikatif dengan pendekatan kuantitatif. Adapun Teknik pengumpulan data dalam penelitian ini dengan penyebaran kuesioner kepada 395 responden pengguna aplikasi belanja online generasi z dan milenial di Kota Bandung. Teknik pengambilan sampel pada penelitian ini adalah non probability sampling dengan jenis convenience sampling. Kemudian data tersebut diolah menggunakan aplikasi smartPLS versi 4. Hasil penelitian menunjukan bahwa penggunaan sistem informasi akuntansi berbasis e-commerce berpengaruh positif signifikan terhadap minat pengguna aplikasi belanja online. Penggunaan technology acceptance model (TAM) berpengaruh positif signifikan terhadap minat pengguna aplikasi belanja online.
Co-Authors 10090121007, Fadhil Muhammad Al-Ghifari Alia Alifa Ibrahim Asyifa Zafira Audina Azan, Ferdi Zanuar Boyke Rahmat Ramdani Elly Halimatusadiah Hantoro Ksaid Notolegowo Ilvia Restu Utami Indy Nur Sholikhah Irena Paramita Pramono Kania Nurcholisah Laila Sugiharta Laksono Trisnantoro Lasmanah Mohammad Nauval Alim Muhammad Fajar Nunung Nurhayati Nurfahmiyati Pupung Purnamasari Puri Andriyani Radhitya Pradiftha Drajat Riyang Mardini Rudy Hartanto Shavira Maharani Susanto Suangga, Asri Tasya Permatasari Tiara Mustikasari