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All Journal SAINS DAN MATEMATIKA Jurnal Transformatika Indikator: Jurnal Ilmiah Manajemen & Bisnis Media Mahardhika Jurnal Aplikasi Akuntansi Maker: Jurnal Manajemen Jurnal Proaksi Enrichment : Journal of Management Jurnal Bina Akuntansi Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Kewarganegaraan Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Jurnal Ilmiah Manajemen dan Kewirausahaan Jurnal Visi Manajemen (JVM) Journal of Accounting and Finance (JACFIN) Journal of Education Technology Information Social Sciences and Health Jambi Accounting Review (JAR) JAMU : Jurnal Abdi Masyarakat UMUS Jurnal Manajemen Riset Inovasi Jurnal Ekonomi Manajemen Akuntansi Journal of Management Accounting, Tax and Production Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Sains Student Research Jurnal Ilmiah Nusantara JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmiah Manajemen Dan Kewirausahaan
Yenny Ernitawati
Fakultas Ekonomi Dan Bisnis, Universitas Muhadi Setiabudi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Transportation Other

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Non Debt Tax Shield, Struktur Aktiva, Profitabilitas dan Ukuran Perusahaan terhadap Kebijakan Hutang Perusahaan pada Sektor Pertambangan yang Terdaftar di BEI Melly Pitria Indriani; Yenny Ernitawati; Anisa Sains Kharisma; Maftukhin; Nur Afridah
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 1 (2021): Februari
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i1.976

Abstract

Maintaining the sustainability of the company can be done by paying attention to the company's financial management. If the company's internal funding sources do not reach its operational costs, the option that can be chosen is to use external funding sources (debt). The purpose of this study is to prove whether there is an effect of non-debt tax shield, asset structure, profitability and firm size on debt policy. Sampling used purposive sampling technique. The analysis technique uses multiple linear regression with the help SPSS. Partially the results determine the non-debt tax shield variable has a negative effect on debt policy. However, the asset structure and profitability variables have a significant positive effect on debt policy and the firm size variable shows no effect on the company's debt policy. Simultaneously, non-debt tax shield, asset structure, profitability and firm size affect the company's debt policy.
Pajak Hiburan, Pajak Parkir dan Pajak Reklame terhadap Pendapatan Asli Daerah di Badan Pendapatan Daerah, Kabupaten Brebes Dhina Nur Farida; Mukson; Yenny Ernitawati; Indah Dewi Mulyani; Amelia Sholeha
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.979

Abstract

Local Revenue (PAD) is an important part of the area which is considered as the level of government independence in the financial sector, especially the Brebes Regency Government. To increase PAD, local governments must be able to explore sources that can generate income in their areas that have the potential to be taxed. Entertainment tax, parking tax and billboard tax are local taxes. These three taxes can be a potential source of funding to provide income for the regional treasury to meet regional needs that can spur economic development in Brebes Regency. This study aims to determine the effect of entertainment tax, parking tax and billboard tax on Brebes Regency PAD in 2015–2019. This research is a quantitative descriptive study. The data used is secondary data. Data collection techniques are carried out through observation, interviews and literature studies. Data analysis using SPSS is descriptive statistical analysis, classical assumption test, multiple linear analysis test, t test, F test, and determination coefficient test. The results showed that the entertainment tax partially had a significant effect on PAD; parking taxes partially have a significant effect on PAD; the billboard tax partially affects pad significantly. Simultaneously, entertainment tax, parking tax and billboard tax have a significant effect on PAD.
Faktor-Faktor yang Mempengaruhi Pemilihan Karier Menjadi Akuntan Publik di Universitas Muhadi Setiabudi Ma’rifatul Indra Oktaviani; Yenny Ernitawati; Dumadi; Anisa Sains Kharisma; Maftukhin
Journal of Accounting and Finance (JACFIN) Vol. 3 No. 2 (2021): Agustus
Publisher : Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jacfin.v3i2.984

Abstract

The purpose of this study is to find out whether professional training, work environment, and social values affect the perception of accounting students having a career as a public accountant. This research is included in the type of descriptive research with a quantitative approach. This primary data collection method was carried out using a questionnaire method that was distributed to respondents. The population in this study were employees who took accounting study programs at Muhadi Setiabudi University. The results of this study stated that partially the factors of professional training, work environment, and social values had a significant effect on career selection to become public accountants by employees who took accounting study programs at Muhadi Setiabudi University (UMUS). Simultaneously F-count is greater than F-table. The calculation shows that professional training, work environment, and social values together have a significant influence on the selection of a career as a public accountant by employees who take accounting study programs at Muhadi Setiabudi University or in other words, the hypothesis is accepted.
KINERJA KEUANGAN PERUSAHAAN TERINDEKS LQ45: KEPEMILIKAN INSTITUSIONAL DAN AKTIVITAS KOMITE AUDIT Nurul Izzati; Yenny Ernitawati; Didi Pangestu
Jambi Accounting Review (JAR) Vol. 2 No. 1 (2021): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.065 KB)

Abstract

Tujuan riset ini adalah meyakinkan apabila Good Corporate Governance sanggup menanggulangi konflik yang terjalin dalam teori keagenan yang terdapat pada riset terdahulu. Bersumber pada teori tersebut, periset menguji terdapat pengaruh variabel kepemilikan institusional, kegiatan komite audit pada kinerja keuangan industri yang diproksikan memakai Return on Asset serta Return on Equity. Ilustrasi riset ini memakai industri yang terdaftar di Bursa Efek Indonesia dan terindeks LQ45 periode 2017- 2019. Fokus kajian ini mengenakan tata cara purposive sampling serta didapatkan 32 emiten selaku ilustrasi riset. Pengujian yang digunakan merupakan analisis regresi linear berganda. Hasil yang diperoleh dari riset ini merupakan kepemilikan institusional tidak mempengaruhi ROA secara parsial tetapi mempengaruhi ROE, sebaliknya kegiatan komite audit mempengaruhi pada kinerja keuangan secara parsial, baik diukur memakai ROA ataupun ROE. Bersumber pada hasil tersebut, dapat dinyatakan apabila pelaksanaan Good Corporate Governance sanggup menanggulangi konflik dalam teori keagenan yang diisyarati dengan baiknya kinerja keuangan suatu industri. Hal tersebut pula dapat dibuktikan dengan terdapatnya pengaruh secara stimultan kepemilikan institusional serta kegiatan komite audit pada kinerja keuangan yang diproksikan memakai Return on Asset serta Return on Equity.
Manajemen Tatakelola BUMDES: Mengelola Pemasaran Produk Andi Yulianto; Mukson Mukson; Otong Saeful Bachri; Slamet Bambang Riono; Yenny Ernitawati
JAMU : Jurnal Abdi Masyarakat UMUS Vol. 1 No. 01 (2020): Agustus
Publisher : LPPM Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (601.61 KB) | DOI: 10.46772/jamu.v1i01.234

Abstract

In its work in Jatimakmur Village, Songom District, Brebes, already has a BUMDes "Go Public", but BUMDes has a myriad of problems. BUMDes management can be said to be difficult because of problems such as limited human resources (HR). Some challenges faced in the management of BUMDes "Go Public" include the problem of organizational arrangements. Finding and developing village potential Marketing problems. The purpose of this activity is to encourage BUMDes managers to be able to develop marketing strategies with the right process. Encourage BUMDes managers to have the ability to identify their potential and opportunities to become profitable business units for villages by marketing their products to consumers.The stages of the implementation of community service are the identification of problems BUMDes managers, presentation of material and questions and answers with BUMDes managers. The knowledge and understanding of BUMDes managers is increasing about marketing strategies for BUMDes products. This can be seen from the indicators. Many questions from BUMDes managers submitted and explanations related to them, there is a good transfer of information and an increase in understanding related to how to market BUMDes products.
Cooperative liquidity and profitability in Brebes Regency Nasiruddin Nasiruddin; Yenny Ernitawati; Anisa Sains Kharisma; Hilda Kumala Wulandari; Maftukhin Maftukhin
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1113

Abstract

The purpose of this study was to analyze the health level of cooperatives in Brebes Regency. This study used a descriptive method with a purposive sampling method in selecting a sample of 36 cooperatives from 375 cooperatives in Brebes Regency. This study analyzes the aspects of liquidity and aspects of independence and growth. The results of this study from 36 samples that were used as research objects showed that in terms of liquidity only 1 cooperative was in the title of Liquid, namely KPRI Karib Sukses Mandiri. The other 2 cooperatives are under the title of Less Liquid, namely KJKS Al Muawanah and Kpri Prosperous. Other cooperatives are classified as illiquid. The independence and growth aspect is calculated using 3 ratios, namely the asset profitability ratio, the equity profitability ratio, and the operational independence ratio. There are 7 cooperatives whose asset profitability ratios are at a high level, namely above 10%, namely Kopkar Rukun Sejahtera at 12.31, Koppontren Shofwatussu'ada at 18.94, Kpri Harum at 10.99, Kpri Dwi Tunggal at 13.70, Kpri Families Prosperous at 14.40, Kpri SMEAN 1 Brebes was 13.70, Kpri SMPN I Brebes was 11.03. Of the 36 cooperatives, there are 2 cooperatives that have a profitability ratio of over 10%, namely Koppontren Shofwatussu'ada at 11.16 and Kpri Karib Sukses Mandiri at 11.44. Cooperatives that have an operational independence ratio above 150%, there are 5 cooperatives namely KJKS Al Muawanah with 146.99, Kopkar Rukun Sejahtera with 133.00, Kopontren Al Falah Mandiri with 100.00, Kopontren Al Hikmah with 116.61, Kpri Harum with 141.27.
ANALYSIS OF TRANSPARENCY, ACCOUNTABILITY AND ROLE OF VILLAGE OFFICIALS IN VILLAGE FINANCIAL MANAGEMENT (CASE STUDY IN WANASARI DISTRICT, BREBES REGENCY) Fora Susanti; Yenny Ernitawati; Roni Roni
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

The village government is required to prepare the implementation report of the Village Budget Plan (APBDes) and be accountable for its outcomes. The village government is responsible for providing quality services, improving welfare, and promoting strategic regional development. Transparency can be achieved by providing easily accessible financial reports to the public through online and print media. Enhancing accountability and public trust in village financial performance is an important issue. However, the level of accountability in village financial management remains low and can lead to administrative failures, poor policy decisions and corruption. The allocation of village funds plays a significant role in advancing remote rural areas through infrastructure development and improving community welfare. The allocation of village funds is also important for developing local potentials and empowering marginalized rural communities. The objective of this research is to identify and analyze the influence of Transparency, Accountability, and the Role of Village Apparatus either individually or collectively on village financial management. The study will analyze village apparatus concerning the impact of transparency, accountability, and their role on village financial management in Wanasari Sub-District, Brebes Regency. The researcher will employ an associative causal method to determine the relationship between independent and dependent variables. Based on the results of the t-test and F-test analysis, it was found that Transparency, Accountability, and the Role of Village Apparatus significantly and independently influence village financial management. Further research is recommended to delve deeper into this study by incorporating relevant independent variables to broaden understanding of village financial management.
Pengaruh Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Net Interest Margin (NIM) Terhadap Return On Asset (ROA) pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Asih Setyaningsih; Maftukhin Maftukhin; Yenny Ernitawati
Jurnal Bina Akuntansi Vol 10 No 2 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 2 Juli Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i2.467

Abstract

Dalam pengkajian yang diinginkan untuk mengetahuidan menganalisis pengaruh Biaya Operasional Pendapatan Operasional, Loan to Deposit Ratio, dan Net Interest Margin terhadap Return On Asset pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Metode yang digunakan yakni penelitian deskriptif kuantitatif, serta data sekunder berupa laporan keuangan tahunan perusahaan perbankan tercatat BEI jangka 2018-2022. Populasi pengkajian sebanyak 46 perbankan tercatat BEI. Mekanisme pengumpulan sampel yakni purposing sampling, diperoleh sebanyak 23 perusahaan perbankan dengan memakai alat bantu program IBM SPSS versi 29. Temuan penelitian ini yaitu Biaya Operasional Pendapatan Operasional (BOPO) berpengaruh negatif dan signifikan terhadap Return On Asset (ROA). Loan to Deposit Ratio (LDR) tidak berpengaruh signifikan terhadap Return On Asset (ROA). Net Interest Margin (NIM) berpengaruh positif dan signifikan terhadap Return On Asset (ROA). Biaya Operasional Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), dan Net Interest Margin (NIM) secara simultan berpengaruh positif dan signifikan terhadap Return On Asset (ROA).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RENTABILITAS PADA BPR BKK JAWA TENGAH Turidah Turidah; Yenny Ernitawati; Maftukhin Maftukhin
Media Mahardhika Vol. 21 No. 1 (2022): September 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v21i1.516

Abstract

Penelitian ini bertujuan untuk mengkaji dengan cermat untuk melihat seberapa menguntungkan atau pengaruh CAR, NPL, LDR, dan BOPO yang diharapkan. Return on Assets (ROA) dihitung dengan menggunakan rasio Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), dan Operating Costs to Operating Income (BOPO). Variabel terikat dalam penelitian ini adalah reliabilitas. Demografi tradisional anggota BPR Otoritas Jasa Keuangan adalah populasi penelitian (OJK). Data dari variabel CAR, NPL, LDR, dan BOPO tersedia melalui posting triwulanan yang dibuat di bagian opt-in situs web. Analisis regresi linier berganda dilakukan dengan menggunakan SPSS versi 22. Dilihat dari hasil, Capital Adequacy Ratio (CAR) berpengaruh signifikan terhadap profitabilitas, Loan to Deposit Ratio (LDR) tidak berpengaruh, dan Beban Operasional terhadap Pendapatan Operasional keduanya berpengaruh signifikan (ROA). Profitabilitas tersebut terdiri dari ekspektasi CAR, NPL, LDR, dan BOPO (ROA).
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP VOLUME PENJUALAN IKAN ASIN PADA MASA “COVID 19” DI KECAMATAN LOSARI Umama Sari; Hendri Sucipto; Yenny Ernitawati
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol 1 No 3 (2022): September : Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v1i3.521

Abstract

This study aims to analyze the effect of product quality and price on the sales volume of salted fish in the Aulia Putri company, Kecipir Village, Losari District, Brebes Regency. The population in this study was salted fish resellers at Aulia Putri Company. The sample in this study was 65 respondents. Data collection is carried out by distributing questionnaires or questionnaires to salted fish resellers at aulia putri company. This study used multiple linear regression analysis tools. The hypothesis was tested with the t test and the F test. Test results showed that (1) the quality of the product had a positive and significant effect on the sales volume of salted fish partially with a calculated t value result of 3.752 > t table 1.668; (2) the price has a positive and significant effect and is significant to the sales volume of salted fish partially with a calculated t value result of 3,488 > t table 1,668; (3) product quality and price simultaneously positively affect the sales volume of salted fish in aulia putri company with F count 7,091 > F table 3.14 with a significant level of 0.000 < 0.05.
Co-Authors Afridah, Nur Agus Prayitno Aldi Prayoga Alfia Indriyanti Amaliah Amaliah Amelia Sholeha Andi Yulianto Anesa Sintya Wati Anggi Ayu Saputra Anggih Anggih Anisa Sains Kharisma Annisa, Nurni Asep Saeful Alam Asih Setyaningsih Barkah, Dwi Ariyanti Budi Widjajanto Casroni, Casroni Desi Lita Aryani Dewi Mulyani, Indah Dhina Nur Farida Dhita Putri Aprilia Didi Pangestu Didi Pangestu Dumadi Dumadi Dumadi Dumadi Dumadi, Dumadi DWI HARINI Dwindariswari Roro Agustien Erika Oktavia Fajar Nur Iman Fora Susanti Fuji Asih Gian Fitralisma Hendri Sucipto Hilda Kumala Wulandari Hilda Kumala wulandari Hilda Kumala Wulandari Hilda Kumala Wulandari Ichwan Setiarso, Ichwan Ika Novita Ardelia Ikhwan, Syariefful Indah Dewi Mulyani Indah Dewi Mulyani Indah Lestari Indriyani, Azizah Irna Roseniati Karis Widyatmoko Kholifah, Ismi Nur Kuntoro, Muhammad Kusumaningrum, Lely Kusumaningrum M. Badrun Zaman Maftuhin Maftuhin Maftukhin Maftukhin Maftukhin Maftukhin Maftukhin Maftukhin Ma’rifatul Indra Oktaviani Melly Pitria Indriani Mertha Agung Durya, Ngurah Pandji Muhammad Badrun Zaman Mukson Mukson Mukson Naela Rizqiyatun Khasanah Nasiruddin Nasiruddin Nasiruddin, Nasiruddin Navira Nur Hannisa Nitasari Eka Puspita Ningrum Noviana Dewi Nur Afridah Nurni Annisa Nurul Izzati Nurul Izzati Nurul Izzati Oktoriza, Linda Ayu Otong Saeful Bachri Pandji Mertha Agung Durya, Ngurah Prawitasari, Dian Prayoga, Aldi Rahayu Rahayu Rahmat Gernowo Riono, Slamet Bambang Roni Roni Roni Roni Roni Roni Safira Utami Sasti Wulandari Setiawan, Aries Siti Khopipah Siti Musdalifah Siti Sarah Suci Alfiani Susi Sunanti TITI RAHMAWATI Turidah Turidah Tuti Alawiyah Umama Sari Windy Girmaliya Wulandari, Hilda Kumala Yanah, Nur Sopi Yanti, Sita Dwi Yulita Setiawanta Yuni Tri Rahayu