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All Journal Majalah Neraca Jurnal Ekonomi Dan Bisnis Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan Jurnal Akuntansi, Manajemen dan Perbankan Syariah Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat Journal of Economics, Bussiness and Management Issues
Syafnita M.Si SE.
Fakultas Ekonomi Universitas Pekalongan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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ANALISIS PERBANDINGAN TINGKAT PEMAHAMAN MAHASISWA TERHADAP ELEMEN LAPORAN KEUANGAN BERDASARKAN LATAR BELAKANG PENDIDIKAN MAHASISWA AKUNTANSI UNIVERSITAS PEKALONGAN SE., M.Si, Syafnita
Majalah Neraca Vol 7, No 2 (2011): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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

Abstract

This study purpose to improved empirically about differences of understanding and comprehension of student come from SMK Accounting, IPS High school,IPA High School and Madrasah Aliyah of element Financial Report (Balance Sheet)used as variable are; Asset, Liabilities, and Capital. Sample in this study are 83 students majoring in Accounting  Universitas Pekalongan has completed the introductory course in accaunting 1 and 2. Uses different test Kruskal Wallis result show that there 2 variable asset and capital which claimed a significant difference between student from SMK Accounting, IPS High School, IPA High School dan Madrasah Aliyah. Variable Liabilities showed no significant. The result of the mean rank, all variable; asset,liabilities, and capital showed that students from SMK Accounting has higest mean rank value.Keywords; Asset, Liabilities, Capital and Accounting Students
PENINGKATAN KINERJA UMKM DITINJAU DARI MODEL PENGELOLAAN KEUANGAN, SUMBER DAYA MANUSIA, STRATEGI PEMASARAN, DUKUNGAN PEMERINTAH DAN UMUR USAHA Komala Ardiyani; Syafnita Syafnita
Jurnal Ekonomi Dan Bisnis Vol 24, No 2 (2021): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2021
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v24i2.1581

Abstract

This study aimed to examining the influence of financial management model, human resources competencies, marketing strategies, government support and business age influence the improvement of MSME performance. The study sample of 64 MSMEs in Pekalongan. Data analysis techniques used was multiple linear regression. The results of study prove that the financial management model, human resources competencies, marketing strategies do not have a positive effect on improving the performance of MSMEs. However, government support and business age have a significant effect on improvement of MSME performance
FAKTOR-FAKTOR YANG MEMENGARUHI ABNORMAL RETURN PADA KINERJA JANGKA PANJANG Agus Hilal; Syafnita Syafnita; Amalia Ilmiani
Jurnal Ekonomi Dan Bisnis Vol 21, No 2 (2018): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2018
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1744.958 KB) | DOI: 10.31941/jebi.v21i2.932

Abstract

This study aims to examine and analyze the influence of benchmark, size of firm, market value, money raised and magnitude of underpricing against abnormal returns of shares in long-term performance after 3 years of IPO. Independent variables in this study benchmark, size of firm, market value, money raised and magnitude of underpricing. Dependent variable is Abnormal Return on long term performance stock after 3 years IPO. The sample of research used is service company that conducts IPO period of 2013 & 2014 as 27 service companies by using purposive sampling method. Analytical technique used is multiple linear regression analysis and tested the classical assumption which includes normality test, multicolinearity test, autocorrelation test, and heteroskesdasticity test. The results showed that partially Benchmark does not significantly effect to Abnormal Return; Size of Firm, Market Value and Magnitude of Underpricing have a significant effect on Abnormal Return; Money Raised has no significant effect on Abnormal Return. Keywords: Benchmark, Size of Firm, Market Value, Money Raised, Magnitude of Underpricing, Abnormal return
MENELISIK KINERJA KEUANGAN PEMERINTAH KOTA DI PROVINSI JAWA TENGAH Syafnita Syafnita
Jurnal Ekonomi Dan Bisnis Vol 24, No 1 (2021): JURNAL EKONOMI DAN BISNIS MARET 2021
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v24i1.1391

Abstract

This research aims to analyze financial performance which consists of the Independence Ratio, Effectiveness Ratio, Activity Ratio, and Debt Ratio in municipal governments in Central Java Province for the period 2015-2019. This research uses descriptive analysis method to determine the development of financial performance from year to year. The results of this study indicate that the average performance of the independence ratio is around 39.01% - 46.18% which is included in the low criteria. for the average effectiveness ratio ranged from 99.06% - 109.40% in very effective criteria. And for the calculation of all activity ratios are less than 50%, including the bad criteria because the ratio ranges from 19.11% - 25.38%. The last of the debt ratio is included in the criteria for high loan repayment capacity with the calculation of the average ratio from year to year ranging from 1.52% - 2.23%, its mean that all cities have high capabilities. the financial performance of city governments in Central Java Province atgenerally good, even though it is in poor criteria, there is an increase in financial performance improvements during this research period.
ANALISIS KOMPARASI PREDIKSI FINANCIAL DISTRESS METODE GROVER, ALTMAN, SPRINGATE, ZMIJEWSKI, DAN OHLSON PADA PERUSAHAAN PERTAMBANGAN DI BEI Komarudin Komarudin; Syafnita Syafnita; Amalia Ilmiani
Jurnal Ekonomi Dan Bisnis Vol 22, No 2 (2019): JURNAL EKONOMI DAN BISNIS SEPTEMBER 2019
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v22i2.991

Abstract

This study aims to determine whether there are differences between the Grover, Altman, Springate, Zmijewski, and Ohlson models to predict financial distress. And to find out which financial distress prediction models are best applied to mining companies in Indonesia. Comparison of the five models is done by analyzing the accuracy of each model, using the real conditions of the company. The population in this study amounted to 39 mining companies listed on the Stock Exchange, the sampling technique in this study was purposive sampling. From the results of the sample calculation, it is known that companies that meet the requirements to be used as samples of the company are 13 companies. The analytical tool used in this study is Two Way ANOVA. Based on data analysis it is known that there are differences between the five bankruptcy analysis models used in this study except the Altman and Ohlson models in the test results are not significant, which is equal to 0.105. And the accuracy of the Grover model is 64.10%, the Altman model is 66.67%, Springate is 48.72%, Zmijewski is 61.54%, and Ohlson is 25.64%. Among the five bankruptcy analysis models that have the highest level of accuracy are the Altman model. Keywords: Financial Distress and Bankruptcy Prediction Method.
ANALISIS PENGARUH FINANCIAL STABILITY, PERSONAL FINANCIAL NEED, EXTERNAL PRESSURE, DAN INEFFECTIVE MONITORING PADA FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD Nur Maghfiroh; Komala Ardiyani; Syafnita Syafnita
Jurnal Ekonomi Dan Bisnis Vol 16, No 1 (2015): Jurnal Ekonomi dan Bisnis Maret 2015
Publisher : Fakultas Ekonomi Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1986.896 KB) | DOI: 10.31941/jebi.v16i1.321

Abstract

This research aims to identify and analyze the effectiveness of the fraud triangle in detecting financialstatement fraud. The variables of the fraud triangle are used a  proxy financial stability withACHANGE, personal financial need that proxy  by OSHIP,  external pressure that proxy by FREEC andineffective monitoring by BDOUT proxy. Detecting of financial statement fraud in this  research uses aproxy earnings management.  The population of this research is the manufacturi ng companies listed on Indonesia Stock Exch angein 2011 and 2012. Total samples of this research are 34 manufacturing companies. Statisti cal d ataanalysis method used is linear regression. The result of this research indicate that the extern al pressure (FREEC) influence the financialstatement fraud. Meanwhil e, the financial stability pressure (ACHANGE), personal financial need(OSHIP ) and ineff ective monitoring (BDOUT ) has  no significant impact on financial statement fraud.  Keywords  : financial statement fraud, financial stability, personal financial
I Intervening Alokasi Belanja Pada Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Ekonomi Pemerintah Daerah Jawa Tengah syafnita
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 1 (2023): Januari
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i1.3626

Abstract

This study aims to examine and analyze the effec to flocal government financial performanceas measured by the independen ceratio, dependency ratio, degree of decentralization, PADeffectiveness ratio, degree of BUMD contribution and debt to income ratio on capitalexpenditure allocation and economic growth. As well as to examine and analyze the effect oflocal government financial performance as measured by the independence ratio,dependencyratio, degree of decentralization, PAD effectiveness ratio,degree of BUMD contribution anddebt to incomeratio on economic growth to mediated capital expenditure allocation.This research is a correlational study with acausal relationship, namely to examine the effectof regional financial performance on economic growth through the allocation of capitalexpenditures as an intervening variable. The sample in this study was 35 Regency/CityGovernments in Central Java. The data analysis technique used path analysis with SEM(Structural Equation Modeling).Theresults showed (1)Financial independence, financial dependence andThe degree of BUMD's contribution did not havea direct effect on the allocation of capitalexpenditures. The degree of decentralization, the effectiveness of PAD and the debt to incomeratio have a direct and significant effect on the allocation of capital expenditures. (2)Financial independence, degree of decentralization and effectiveness of PAD have a directeffect on economic growth. Financial dependence, degree of BUMD’s contribution, debt toincome ratio and capital expenditure allocation do not have a directand significant effect oneconomic growth. (3) Capital expenditur eallocation mediates the effect of the degree ofdecentralization, the effectiveness of PAD and the degree of BUMD's contribution oneconomic growth. However, the capital expenditure allocation does not mediate the effect offinancial independence, financial dependence and the debt to income ratio to economicgrowth
Pengaruh Good Corporate Governance dan Konservatisme Akuntansi Terhadap Tax Avoidance (Studi Pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia periode 2017-2021) Priatiningsih, Dian; Syafnita , Syafnita; Mardayanti, Mella; Sari, Fangela Myas; M. Trihudiyatmanto
Journal of Economics, Bussiness and Management Issues Vol. 2 No. 1 (2024): Oktober-Desember
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v2i1.524

Abstract

The purpose of this research is to analyze Good Corporate Governance and Accounting Conservatism on Tax Avoidance (A Study on State-Owned Enterprises Listed on the Indonesia Stock Exchange in the Period 2017-2021). This research aims to verify the factors that impact the level of tax avoidance. The independent factors tested in this research include independent commissioners, audit committees, institutional ownership, and accounting conservatism. The dependent variable used is tax avoidance, which is measured using the cash effective tax rate (CETR). The research subjects consist of 8 state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2021. The observation was conducted over 5 years. Purposive sampling method was used to select research samples, taking 40 samples based on specific criteria. The collected data was then analyzed using multiple linear regression model using SPSS software version 22. This research has been well designed, but the results of this research still have shortcomings and limitations so that further research is expected to use other methods such as the interview method to obtain honesty in respondents' answers, and the object can be further expanded. The results of this research indicate that independent commissioners and institutional ownership have no significant influence on tax avoidance, while audit committees and accounting conservatism have a negative influence on tax avoidance.
Pemberdayaan Kewirausahaan Perempuan HWK (Himpunan Wanita Karya) Desa Kalirandu melalui Edukasi dan Pendampingan Priatiningsih, Dian; Mardayanti, Mella; Ulum, E. Akhmad Samsul; Syafnita, Syafnita; Fachrur, M. Maulidin; Taruna, M. Sigit
Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Vol 5 No 1 (2025)
Publisher : Medan Resource Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57251/mabdimas.v5i1.1714

Abstract

Women's entrepreneurship plays an important role in improving family welfare and empowering the rural economy. However, limited access to information, training, and mentoring often hinders rural women from developing their business potential. This community service activity aims to empower members of the Himpunan Wanita Karya (HWK) in Kalirandu Village, Petarukan Subdistrict, Pemalang Regency through entrepreneurship education and mentoring programs. The implementation methods include training in business management, basic financial management, product innovation, and digital marketing strategies. In addition, intensive mentoring was provided in the production, packaging, and promotion processes of local products based on village potential. The results of the activity showed increased knowledge and skills among HWK members in running their businesses in a more planned and sustainable manner. Participants also showed greater motivation to develop independent businesses and collaborate with fellow members in product marketing. This activity had a positive impact on enhancing women's entrepreneurial capacity in the village and made a real contribution to family economic independence. Program sustainability will be ensured through regular monitoring and the establishment of community-based joint business groups (KUB). With a participatory and sustainable approach, this program is expected to become a model for rural women’s empowerment that can be replicated in other regions with similar characteristics.
Pengaruh Corporate Governance, Koneksi Politik Dan Pertumbuhan Penjualan Terhadap Agresivitas Pajak Faa’iqoh, Azzah; Syafnita, Syafnita; Priatiningsih, Dian; Mardayanti, Mella; Ardiyani, Komala; Fachrur, Maulidin; Milasari, Dian; Sari, Fangela Myas; Trihudiyatmanto, M.
Jurnal Akuntansi, Manajemen dan Perbankan Syariah Vol 5 No 2 (2025): April 2025
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/jamasy.v5i2.9175

Abstract

Tujuan - Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance, koneksi politik, dan pertumbuhan penjualan terhadap agresivitas pajak pada perusahaan pertambangan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2022. Jenis penelitian yang digunakan adalah penelitian asosiatif kausalitas, yang bertujuan untuk menguji hubungan sebab akibat antara variabel independen dan variabel dependen. Metode - Metode penelitian menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan yang tersedia di situs resmi BEI. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria perusahaan yang secara konsisten menyampaikan laporan keuangan selama periode penelitian dan memiliki data yang lengkap. Data dianalisis menggunakan analisis regresi linear berganda dengan bantuan software IBM SPSS 20. Hasil - Menunjukan bahwa pertumbuhan penjualan tidak berpengaruh signifikan terhadap agresivitas pajak. Tetapi hasil penelitian ini tidak sejalan dan tidak mendukung hasil penelitian yang dilakukan oleh Christina dan Wahyudi (2022) serta Cahyani dan Noviari (2023) yang menunjukan bahwa pertumbuhan penjualan berpengaruh signifikan terhadap agresivitas pajak. Implikasi – Penelitian ini diharapkan dapat memberikan kontribusi dalam upaya meningkatkan kepatuhan perpajakan dan kualitas tata kelola perusahaan di Indonesia. Orisinalitas – Fokus pada perusahaan pertambangan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2018–2022 memberikan perspektif baru yang spesifik terhadap industri dan rentang waktu tertentu.
Co-Authors Agus Hilal Akhmad Samsul Ulum Amalia M.Si SE. Ilmiani Catur Ragil Sutrisno Dian Milasari Dian Priatiningsih Faa’iqoh, Azzah Komala Ardiyani Komarudin Komarudin M. Maulidin Fachrur M. Trihudiyatmanto Maulidin Fachrur Mella Mardayanti Nur Maghfiroh Sari, Fangela Myas Taruna, M. Sigit Zahro Zahro