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All Journal Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) SEIKO : Journal of Management & Business Indonesian Journal Of Business And Economics ACCRUALS (Accounting Research Journal of Sutaatmadja) Valid Jurnal Ilmiah The Indonesian Journal of Accounting Research Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Orientasi Bisnis dan Entrepreneurship Jurnal Abdimas Bina Bangsa
Nurfatimah, Siti Nuke
Universitas Kuningan
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Social Sciences Other

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PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN PORSI KEPEMILIKAN PUBLIK TERHADAP LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN Rianti, Pirda; Yusuf, Ayus Ahmad; Nurfatimah, Siti Nuke
Jurnal Riset Keuangan Dan Akuntansi Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i2.4131

Abstract

This study discusses the profitability, the leverage, the size of the company and the public ownership dispersion towards the voluntary disclosure area in the basic and chemical sector manufacturing companies in the 2016-2018 period. The independent variables used are profitability, leverage, company size and the public ownership dispersion. The dependent variable is the extent of voluntary disclosure. The data analysis method in this study is a panel data regression. The study used a sample of 54 companies and 162 financial statements in 2016-2018. Data obtained based on annual report data. Data processing is performed using the Eviews 9.0 application. Evaluation result show profitability, leverage, company size and the public ownership dispersion are positive and significant to the extent of voluntary disclosure. Simultaneously all independent variables are positive and significant to the extent of voluntary disclosure.Keywords : profitability, leverage, company size, public ownership dispersion, and voluntary disclosure
Family Ownership, Commisioners Independence and Corporate Social Responsibility in Indonesian Corporate Siti Nuke Nurfatimah
Indonesian Journal Of Business And Economics Vol 1, No 2 (2018)
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijbe.v1i2.1569

Abstract

This study examined the effect of family ownership percentage rate on the disclosure of CSR information by family companies in Indonesia after the establishment of regulations issued by the Ministry of Environment in 2012. Disclosure of CSR is measured by content analysis method which refers to the GRI G3.1. In addition, this study also added a moderating effect, namely independent commissioners who acting as independent supervisors of a company. Independent commissioners are measured using the percentage of independent commissioners in the company. This study used a samples of all family companies in Indonesia except financial companies for 2013 to 2015. The hypothesis testing was carried out using panel data regression analysis both before and after involving moderating effects.
PENGARUH LIKUIDITAS SAHAM, KESEMPATAN BERTUMBUH, DAN PROFITABILITAS TERHADAP RETURN SAHAM (Studi Kasus Pada Sub Sektor Perdagangan Besar Yang Tercatat Di Bursa Efek Indonesia Tahun 2014-2018) Wahyu Aditya; Herma Wiharno; Siti Nuke Nurfatimah
Jurnal Riset Keuangan dan Akuntansi Vol 7, No 2 (2021): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v7i2.4967

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of stock liquidity, investment opportunity set, and profitability on stock returns (Case study on the Large Trade Sub-Sector listed on the Indonesia Stock Exchange 2014-2018). The method used in this research is descriptive and verification methods. The data collection technique is observation not participating. The population is that of the large trade sub-sector companies listed on the Indonesia Stock Exchange in 2014-2018 as many as 36 companies. Samples were taken as many as 30 companies through sampling quotas. The data analysis technique used is panel data regression analysis using Eviews 9 and hypothesis testing is done using the f-test and t-test. Based on the results of the t-test (partial), it shows that stock liquidity has a positive and significant effect on stock returns, investment opportunity set have a positive and insignificant effect on stock returns, profitability has a positive and significant effect on stock returns. Based on the results of the f-test (simultaneous), it shows that stock liquidity, growth opportunities, and profitability simultaneously affect stock returns. Keywords: Stock Liquidity, Investment Opportunity Set, Profitability, Stock   Return 
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN PORSI KEPEMILIKAN PUBLIK TERHADAP LUAS PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018) Pirda Rianti; Ayus Ahmad Yusuf; Siti Nuke Nurfatimah
Jurnal Riset Keuangan dan Akuntansi Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i2.4390

Abstract

This study discusses the profitability, the leverage, the size of the company and the public ownership dispersion towards the voluntary disclosure area in the basic and chemical sector manufacturing companies in the 2016-2018 period. The independent variables used are profitability, leverage, company size and the public ownership dispersion. The dependent variable is the extent of voluntary disclosure. The data analysis method in this study is a panel data regression. The study used a sample of 54 companies and 162 financial statements in 2016-2018. Data obtained based on annual report data. Data processing is performed using the Eviews 9.0 application. Evaluation result show profitability, leverage, company size and the public ownership dispersion are positive and significant to the extent of voluntary disclosure. Simultaneously all independent variables are positive and significant to the extent of voluntary disclosure. Keywords : profitability, leverage, company size, public ownership dispersion, and voluntary disclosure
PENGUNGKAPAN SUKARELA OLEH PERUSAHAAN KELUARGA DI INDONESIA: SEBELUM DAN SETELAH PENGADOPSIAN IFRS Enung Nurhayati; Siti Nuke Nurfatimah
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i2.3391

Abstract

This research is a research development of Darmadi Sodikin (2013). This study confirms differences in voluntary disclosure by family ownership before the adoption of IFRS (in 2008) and after the adoption of IFRS (in 2013). This study also provides additional analysis to determine the effect of IFRS adoption and voluntary disclosure on family companies in Indonesia. This study uses 23 samples of family companies in Indonesia. The dependent variable (voluntary disclosure) is accepted by the 49 disclosure index checklist method (Komsiah, 2005; Darmadi Sodikin, 2013). The independent variable (adoption of IFRS) is supported by dummy variables. This study provides evidence of the average voluntary disclosure presented by family companies after the adoption of IFRS more than before the adoption of IFRS. Disclosure items are presented more than disclosing more family company information. In addition, this study also proves that the adoption of IFRS has a positive impact on voluntary disclosures presented by family companies. Keywords: Voluntary Disclosure, Family Companies, Adoption of IFRS
Family Ownership, Independent Oversight, and Financial Information Transparency: Evidence From Asia Siti Nuke Nurfatimah; Zuni Barokah
The Indonesian Journal of Accounting Research Vol 20, No 3 (2017): IJAR September 2017
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1299.93 KB) | DOI: 10.33312/ijar.420

Abstract

This study examines the association between family ownership and financial information transparency of large corporations in the Asian region and whether independent oversight (i.e., independent directors and external auditors) influences such relationship. The transparency of financial information is measured using earnings’ opacity which includes three dimensions, i.e., profit aggressiveness, loss avoidance, and income smoothing. The findings show a positive association between family ownership and financial information transparency. Further, we find that both independent director and external auditors negatively influence the relationship between family ownership and financial information transparency. Firms with a higher percentage of family ownership tend to have a weaker role of board independence, which leads to less transparent financial information. Lastly, external auditors also seem to have limited power in reducing earnings opacity in family firms.
PENYULUHAN PENGELOLAAN KEUANGAN RUMAH TANGGA DAN PENGGUNAAN APLIKASI PENGATUR KEUANGAN DIGITAL Siti Nuke Nurfatimah; Enung Nurhayati
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.534

Abstract

This community service aims to provide counseling and assistance to housewives in Sembawa Village regarding planning and managing household finances. In addition, we have also introduced several digital financial applications that can be used by individuals to be able to record household finances at any time. The problems faced by these housewives are the difficulty in managing finances, especially cash flow during the Covid 19 Pandemic and the low level of technology utilization to control household finances. The method chosen was counseling and mentoring with a total of 20 participants coming from housewives who did not work and PKK cadre mothers and the place of implementation was at the Sembawa Village Hall, Kuningan Regency. The result of this community service activity is that there is an increase in knowledge and insight regarding financial planning and management in theory being able to compile financial budgets and keep financial records of financial management carried out both manually and digitally
FINANCIAL LITERACY AND ACCOUNTING LITERACY AMONG EX-MIGRANT WORKERS IN THE COMMUNITY Amir Hamzah; Yudi Febriansyah; Teti Rahmawati; Siti Nuke Nurfatimah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1233

Abstract

The aim of this research is to examine and analyze the influence of financial attitudes and financial planning on financial literacy and accounting literacy. The methodology employed in this study is descriptive and verificative. The study population consists of ex-migrant workers in Kuningan Regency, totaling 282 individuals. Random sampling technique was used to select 133 participants. Analysis was conducted using Structural Equation Modeling (SEM), including validity and reliability tests of instruments (confirmatory factor analysis), testing the model of relationships between variables (path analysis), and forming an appropriate predictive model (structural model and regression analysis), utilizing LISREL software as the analytical tool. The research findings indicate that (1) financial attitudes do not have a significant influence on financial literacy, (2) financial planning has a positive influence on financial literacy, (3) financial attitudes have a negative influence on accounting literacy, (4) financial planning has a positive influence on accounting literacy, and (5) financial literacy has a positive influence on accounting literacy.
Pengaruh Kesenangan Konsumen, Materialisme, Dan Kesesuaian Diri Terhadap Cinta Merek Pada Konsumen Produk Skincare Kristianti, Saskia; Putra, Harmanda Berima; Annisa, Intan Tri; Nurfatimah, Siti Nuke
Jurnal Orientasi Bisnis dan Entrepreneurship (JOBS) Vol 5 No 1 (2024): JUNE 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jobs.v5i1.4184

Abstract

There are still a lot of brands today that fail to survive in their respective industries. Brand development is hindered by the absence of a psychological strategy, such as fostering emotional connections. The purpose of this study is to determine how consumer pleasure, materialism, and self-conformity affect brand loyalty. Quantitative methods are used in the research approach. Purposive sampling is the sample technique that is applied. A Google Form was utilized to collect data from respondents, yielding 202 student responses. Multiple linear regression analysis is used in research analysis. According to the study's findings, materialism and customer satisfaction boost brand loyalty. In the meantime, brand loyalty is unaffected by self-conformity. Our study has a number of practical and conceptual ramifications.  From a conceptual standpoint, the study offers guidance for future investigations, such as broadening the causes and effects of brand love, including brand romance, brand loyalty, and satisfaction. Empirically speaking, study findings indicate that managers and businesses alike must be mindful of brand positioning tactics. When it comes to using skincare products, people put pleasure and materialistic aspects first.
Pelatihan Pengelolaan Keuangan Untuk Mendukung Pengembangan Usaha di Desa Kasturi Kabupaten Kuningan Nurfatimah, Siti Nuke; Wiharno, Herma; Syarifudin, Syahrul
Abdimas Galuh Vol 6, No 2 (2024): September 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v6i2.13842

Abstract

Pelaku UMKM di Desa Kasturi Kabupaten Kuningan masih memiliki keterbatasan pengetahuan dan praktik dalam pengelolaan keuangan usaha baik dari minimnya literasi dan pencatatan serta pembukuan usaha yang seadanya. Bahkan beberapa diantaranya masih menggabungkan keuangan usaha dan keuangan pribadi. Hal tersebut tentunya akan berdampak buruk untuk keberlanjutan UMKM tersebut. Oleh karena itu, pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan kemampuan para pelaku UMKM dalam membuat suatu pencatatan dan pembukuan keuangan usaha yang baik, serta melakukan pengelolaan keuangan yang terpisah dari dompet pribadi sehingga mampu meningkatkan pengendalian arus keuangan usaha untuk dapat mengembangkan usahanya. Pendekatan yang digunakan untuk mengatasi permasalahan tersebut melalui pemberian literasi, pelatihan pencatatan keuangan, dan pelatihan pembukuan usaha yang dilaksanakan dalam 3 hari. Hasil yang diperoleh dari kegiatan ini adalah seluruh peserta mampu memahami pentingnya pengelolaan keuangan usaha dan mampu membuat pencatatan harian dan pembukuan usaha yang baik sehingga mampu meningkatkan keterampilannya dalam mengelola keuangan usaha dan mengendalikan keuangan usaha. Selain itu, proses pengelolaan keuangan yang telah diberikan tersebut diharapkan dapat diimplementasikan untuk menunjang keberlangsungan dan pengembangan UMKM tersebut.
Co-Authors Amir Hamzah Annisa, Intan Tri Ayus Ahmad Yusuf Ayus ahmad Yusuf Barokah, Zuni Dzikri, Reyhan Rizalul Enung Nurhayati Erlan Darmawan Fahmi Yusuf Hana, Wulan Salma Herma Wiharno Kristianti, Saskia Mawardiana, Doni Nurmaya, Maya Pirda Rianti Purnama, Dendi Putra, Harmanda Berima Rahayu, Hayinah Rianti, Pirda Rizki Indrawan Sri Rahayu Suhendar, Dadang Syarifudin, Syahrul Teti Rahmawati Wahyu Aditya Wulan Rahmatunisa Yudi Febriansyah