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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Dinamika Ekonomi dan Bisnis Jurnal Abdi Insani Jurnal Abdimas Ilmiah Citra Bakti (JAICB) ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Etihad: Journal of Islamic Banking and Finance Jurnal Rekognisi Akuntansi (JRA) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Economica: Media Komunikasi ISEI Riau Tepis Wiring : Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Ekonomi Kreatif Jurnal Riset Manajemen Akuntansi Indonesia Jurnal Pengabdian Masyarakat Nasional KINERJA : Jurnal Ekonomi dan Bisnis
Isyfa Fuhrotun Nadhifah
Universitas Islam Nahdlatul Ulama (UNISNU) Jepara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences

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Fraud Diamond Model Dalam Mendeteksi Kecurangan Laporan Keuangan Perusahaan BUMN Safanti, Shalsadila; Isyfa Fuhrotun Nadhifah
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2550

Abstract

Financial statement fraud is a serious problem that can undermine accountability and public trust in state-owned enterprises (SOEs). This phenomenon is often caused by internal factors within the company, as explained in the fraud diamond theory, which includes pressure, opportunity, rationalization, and capability. This study aims to empirically test the influence of these four elements on the potential for financial statement fraud in SOEs during the period 2020–2023. The study uses a quantitative approach with multiple linear regression analysis on secondary data consisting of financial statements and fraud risk indicators from 25 SOEs selected purposively. The results indicate that pressure has a positive and significant effect with a regression coefficient of 0.312 (p = 0.004), opportunity with 0.289 (p = 0.009), and capability with 0.266 (p = 0.012) on financial statement fraud. Meanwhile, rationalization did not have a significant effect (p = 0.278). The regression model in this study had an R² value of 0.52, indicating that 52% of the variation in financial statement fraud could be explained by the four fraud diamond variables. These findings indicate that the pressure experienced by individuals, systemic opportunities within the organization, and the perpetrator's capabilities are dominant factors that increase the risk of fraud. Therefore, strengthening internal control systems, managing workloads, and promoting professional ethics are key strategies in preventing fraud within state-owned enterprises.
The Effect of Capital Intensity and Leverage on Profitability in Mining Companies on the IDX in 2019-2021 Nadhifah, Isyfa Fuhrotun; Pristanila Firliana, Birnika
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.565

Abstract

This study aims to determine the effect of capital intensity ang leverage on company profitability. Independent variables used in this research are capital intensity and leverage. While variables dependent in this study is profitability. Research conducted on mining companies listed on the Indonesia Stock Exchange (IDX) with a sample of 25 companies obtained by purposive sampling method. The research results show that capital intensity and leverage do not have significant influence on profitability in mining companies in 2019-2021.
Penerapan Teknologi Roaster Berbasis Internet of Thing (IoT) dan Sachet Forming Machine untuk Meningkatkan Produktifitas dan Kualitas Usaha Kopi Jawico Jepara Safrizal, Safrizal; Wibowo, Gentur Wahyu Nyipto; Nadhifah, Isyfa Fuhrotun; Kusuma, Tahta Rias Tika C
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 2 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i2.20429

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberdayakan bisnis kopi lokal, Jawico Coffee di Jepara, melalui penerapan teknologi roaster berbasis Internet of Things (IoT) dan mesin pembentuk sachet. Tujuannya adalah untuk meningkatkan produktivitas dan kualitas produksi kopi dengan memanfaatkan inovasi teknologi modern. Selama 8 bulan, tim memberikan bantuan manajemen keuangan kepada bisnis tersebut, termasuk pencatatan keuangan, pelaporan keuangan, dan dukungan administratif secara keseluruhan. Selain itu, pengembangan branding dan bantuan hukum untuk perizinan usaha juga diberikan untuk memastikan pertumbuhan dan keberlanjutan bisnis kopi tersebut. Penerapan sistem manajemen keuangan sederhana dan strategi branding berhasil meningkatkan transparansi, akuntabilitas, dan efisiensi operasional perusahaan kopi. Proyek ini menunjukkan bagaimana usaha kecil dan menengah (UMKM) lokal dapat memanfaatkan teknologi canggih untuk meningkatkan kualitas produk dan praktik bisnis mereka. Inisiatif ini juga memberikan kontribusi kepada masyarakat dengan memberikan pengalaman praktis bagi mahasiswa di bidang akuntansi dan manajemen bisnis.
PENDAMPINGAN UMKM “KERIPIK MAK RIP” UNTUK PENGUATAN USAHA PRODUKTIF DAN PEMBANGUNAN EKONOMI HIJAU DI DESA KAWAK JEPARA Nadhifah, Isyfa Fuhrotun; Ali, Ali; Mohammad, Gunawan
Jurnal Abdi Insani Vol 12 No 10 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i10.3048

Abstract

Kawak Village in Jepara Regency has significant potential in the local food sector through the production of cassava chips. However, the "Keripik Mak RIP" MSME still faces serious obstacles, such as unhygienic manual production processes, lack of business legality, simple packaging, and limited marketing. These conditions hinder product quality improvement and competitiveness. Comprehensive assistance is needed so that MSMEs can utilize technology, obtain legality, and expand their markets sustainably. The goal of community service activities is to help partners increase productivity, improve management, obtain business legality, and expand market reach to achieve independence and sustainable village economic development. The implementation method focuses on mentoring, training, and the application of appropriate technology. The activities are carried out in five stages: program socialization, design and installation of an automatic chip cutting machine, assistance in processing NIB and PIRT (National Property Right) (PIRT), training to increase human resource capacity (packaging, digital marketing, and financial literacy), and evaluation and monitoring. All stages are carried out in a participatory manner with members of the Keripik Mak Rip MSME, community leaders, and surrounding MSMEs. The program has resulted in various positive changes. The automatic chip cutting machine increases production speed by 3–4 times and produces more uniform and hygienic slices. The MSME successfully obtained a Business License (NIB) and Product Registration Certificate (PIRT), which expanded market access. Training in packaging design, digital marketing, and financial bookkeeping improved managerial and marketing skills, thereby increasing business competitiveness. Evaluations showed that all targets were achieved with high participation and a tangible impact on the village economy. This community service activity addressed the initial objective of strengthening the productive business of the MSME "Keripik Mak RIP" through business legality, technology implementation, and human resource capacity building. This program has proven to increase efficiency, quality, and marketing reach, while simultaneously fostering the independence and entrepreneurial spirit of the Kawak Village community in a sustainable manner
PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN INVENTORY INTENSITY TERHADAP AGRESIVITAS PAJAK Nadhifah, Isyfa Fuhrotun
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 2 (2023): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i2.5951

Abstract

Tax aggressiveness is defined as a manager's action in reducing the company's tax burden for its own sake so that it will cause tension between managers and shareholders. This happens because tax aggressiveness is carried out by managers only for short-term interests without regard to long-term benefits for the company as expected by shareholders. This study aims to examine the effect of capital intensity, profitability, and inventori intensity on corporate tax aggressiveness. The independent variables used this study are capital intensity, profitability, and inventori intensity. While the dependent variable in in this study, tax agressiveness is measured by the effective tax rate (ETR). The method of sampling is purposive sampling in accordance with research criteria, selected as many as 20 campanies with the total data obtained 60 data in 3 years. Additionally, the data analysis technique used multiple linear regression with SPSS 23. The result of this study indicate that capital intensity significantly influence the aggressiveness of corporate taxes. Profitability significantly influence the aggressiveness of corporate taxes, and inventori intensity significantly influence the aggressiveness of corporate taxes.
PENGARUH LOVE OF MONEY, MACHIAVELLIAN, RELIGIUSITAS DAN IDEALISME TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNISNU JEPARA Vena Hawinatul Roifa; Isyfa Fuhrotun Nadhifah
Jurnal Riset Manajemen Akuntansi Indonesia Vol 4 No 1 (2026): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/pf1mm286

Abstract

Students ethical perceptions will significantly determine their views on the ethics of the accounting profession in the future. Everyone has their own reasoning, morals, and perspectives, so education during college does not guarantee a person will become a good accountant. The sample in this study was 79 respondents from accounting students at the Faculty of Economics and Business, UNISNU Jepara. The results of this study indicate that Love of Money has no effect on accounting students ethical perceptions. Machiavellianism has a significant negative effect on accounting students ethical perceptions. Religiosity has no effect on accounting students ethical perceptions. Idealism does influence accounting students ethical perceptions.
Co-Authors Aan Zainul Anwar Alfi Nur Fachri Ali Ali Ali Ali Alivia, Maura Ardiansyah, Ahmad Dika Ariyanto, Dimas Dimas Ariyanto Fachri, Alfi Nur Faidlon, Ahmad Kusuma, Tahta Rias Tika C Mohammad, Gunawan Muhammad Alif Najih Nabila Zaina Aiffa Najih, Muhammad Alif Pristanila Firliana, Birnika Safanti, Shalsadila Safrizal Safrizal Safrizal Setiawan, Wawan Edi Sisno Riyoko Syafrizal Syafrizal Vena Hawinatul Roifa Wibowo, Gentur Wahyu Nyipto