Article Per Year (5 Year)
p-Index From 2021 - 2026
2.332
P-Index
This Author published in this journals
All Journal Jurnal ASET (Akuntansi Riset) JURNAL MANAJEMEN BISNIS Jurnal Review Pendidikan dan Pengajaran (JRPP) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Al-Buhuts (e-journal) Journal Online Manajemen ELPEI (JOMEL) Paradoks : Jurnal Ilmu Ekonomi JOSAR (Journal of Students Academic Research) Jurnal Bisnis dan Kewirausahaan J-CEKI
Nurwahyuni
Fakultas Ekonomi Dan Bisnis, Universitas Muslim Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Reviewing The Firm Value In Terms Of Profit, Debt, And Growth Nur Wahyuni; Achriansyah Achmad Gani
Jurnal Manajemen Vol. 26 No. 1 (2022): February 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v26i1.843

Abstract

This study aims to examine the effect of Return on Equity (ROE), Return on Assets (ROA), Non-Profit Margin (NPM), DER (Debt to Asset Ratio), Debt to Asset Ratio (DAR), Asset Growth, and Market To Book Value of Equity (MBVE) to Price Book Value (PBV). The population in this study is the consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the observation period from 2019 to 2021. There are 42 companies. The total sample in this study is 33 financial statement data, which was determined based on the purposive sampling method. The data were analyzed using the Ordinary Least Square model using the Eviews Version 12 software. The results found that ROE, ROA, Asset Growth, and Market To Book Value of Equity (MBVE) positively and significantly affected firm value. Meanwhile, DER (Debt to Equity Ratio) has a negative and significant effect on firm value. Meanwhile, DAR has no significant adverse effect on firm value.
Pengaruh Literasi Keuangan Terhadap Kualitas Manajemen Keuangan Pada Usaha Mikro Kecil Dan Menengah (UMKM) Makanan Kota Makassar Andi Arifwangsa Adiningrat; Mahfud Nurnajamuddin; Amiruddin Amiruddin; Nur Wahyuni
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 6 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i6.1316

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh literasi keuangan terhadap kualitas manajemen keuangan pada Usaha Mikro Kecil dan Menengah (UMKM) Makanan Kota Makassar. Data dalam penelitian ini diambil dari sejumlah UMKM Makassar yang berdasarkan kriteria sampel dan bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan secara langsung dilapangan dengan memberikan kuesioner dan melakukan wawancara kepada 185 UMKM Makanan selaku responden. Metode analisis yang digunakan dalam penelitian ini adalah analisis Structural Equation Modeling (SEM) dengan bantuan software AMOS  Hasil Penelitian menunjukkan bahwa secara parsial Variabel literasi keuangan berpengaruh positif dan signifikan terhadap kualitas manajemen keuangan. Kata Kunci: Literasi Keuangan, Kualitas Manajemen Keuangan, UMKM
Activity-Based Costing Method as an Effort to Increase Profitability Nur Wahyuni; Ummu Kalsum; Yulan Asmara; Abdul Karim
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.45642

Abstract

This study aims to examine the application of activity-based costing as an effort to increase company profitability. This study uses a descriptive qualitative method with an interpretive paradigm with a case study approach, which uses primary data obtained employing interviews, documentation studies, and observations at PT. Anugrah Ocean Wakatamba to break down the elements that make up the cost of goods and service fees using the Activity Based Costing method and then compare them with the service rates used by companies using traditional methods. The results showed that there was undercoating in setting service rates for the type of Ocean Freight 20 feet dry and Ocean Freight 20 feet refer by 35.56% and 9.45% during the period June-December 2021. This leads to the conclusion that the implementation of Activity Based Costing is less effective in increasing company profitability at PT. Anugrah Ocean Wakatamba, but can help companies identify the costs they incur for determining the cost of their services.
Pengaruh Religiusitas, Kepercayaan dan Kesenangan Terhadap Niat Untuk Menggunakan Aplikasi Perhitungan Zakat Masradin Masradin; Mursalim Laekkeng; Nur Wahyuni
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3355

Abstract

This research was conducted to determine the influence of religion, belief and pleasure on the intention to use the Zakat Calculation Application. Using primary data through a questionnaire as many as 170 respondents with criteria 1) are Muslim, 2) Have a job/income, 3) Have never used a zakat calculation application but are familiar with the zakat calculation application. Data were analyzed using the SPSS 26 program. The results of this study indicate that: (1) the effect of religiosity on the intention to use the zakat calculation application is positive but not significant; (2) Belief in the intention to use the zakat calculation application has a significant positive result; (3) Pleasure with the intention of using the zakat calculation application, the negative results are not significant. This research gives the meaning that even though someone has an appreciation of his religious teachings, it is not necessarily able to influence his intention to choose a zakat calculation application. The existence of responses and application updates carried out by the carrier is able to arouse one's self-confidence so that it encourages the intention to use the zakat calculation application. The ease of technology for the application of zakat calculations has not been able to generate a feeling of pleasure because what is expected is that the application must be able to show the legal basis for determining zakat which is used as a reference for consideration  
Determination of Audit Report Delay in Indonesian Manufacturing Firms Trading on the Stock Market Syamsuri Rahim; Nur Wahyuni; Yuliantika I. Hady; Asriady Bakri
Jurnal Manajemen Bisnis Vol. 9 No. 1 (2022): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v9i1.524

Abstract

The purpose of this research is to examine how manufacturing firms listed on the Indonesia Stock Exchange determine their audit report lag time. The focus of this study is a manufacturing firm trading on the Indonesia Stock Exchange in 2021. In this study, we rely on information from the Indonesia Stock Exchange's annual reports.Purposive sampling is employed to assemble the data. The study's population consists of all 232 manufacturing firms registered on the Indonesia Stock Exchange; the sample consists of 52 firms that match the study's parameters. SPSS is utilized for the analysis, and the methods employed are descriptive statistics, classical assumptions, and hypotheses. Partial negative and significant effects of firm size, positive and negligible effects of company age, and negative and insignificant effects of audit committee size were found in this study on audit report lag.
Pengaruh Akuntabilitas Dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Pada Kantor DPRD Kabupaten Enrekang Ulfa Ulfa; Abdul Rahman Mus; Subhan Subhan; Muh. Abduh; Nur Wahyuni
Paradoks : Jurnal Ilmu Ekonomi Vol. 5 No. 2 (2022): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.776 KB) | DOI: 10.57178/paradoks.v5i2.335

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Akuntabilitas dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Pada Kantor DPRD Kabupaten Enrekang. Penelitian ini dilakukan pada bulan Februari-Maret 2022. Metode yang digunakan adalah metode pendekatan kuantitatif. Jenis data yang digunakan yaitu data primer dan sekunder. Untuk mengumpulkan data lapangan, penelitian ini menggunakan metode survei dengan cara membagikan kusioner terhadap objek penelitian. Metode statistik yang digunakan untuk menguji hipotesis adalah dengan menggunakan regresi linear berganda dengan bantuan software SPSS. Hasil penelitian menunjukan Pengaruh Akuntabilitas dan Partisipasi Masyarakat berpengaruh positif dan signifikan terhadap Pengelolaan Keuangan Pada Kantor DPRD Kabupaten Enrekang.
THE EFFECTIVENESS OF TAX COLLECTION WITH A DISTRESS WARRANT AT PRATAMA TAX OFFICE (KPP) OF NORTH MAKASSAR Sari Sakinah; Syamsu Alam; Nur Wahyuni
JOSAR (Journal of Students Academic Research) Vol 4 No 1: March 2019
Publisher : Universitas Islam Balitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35457/josar.v4i1.1112

Abstract

The purpose of this study is to determine the effectiveness level of tax collection by distress warrant at Pratama Tax Office (KPP) of North Makassar in the context of increasing tax revenues; to find out how much the contribution of tax collection with a distress warrant for the disbursement of tax arrears at Pratama Tax Office (KPP) of North Makassar. The study uses qualitative and quantitative data. It uses 2 data sources, library research and field research, the methods of data collection through interviews and direct observation. The method of analysis used in this research is comparative descriptive analysis, by describing, observing, collecting research data obtained from the object of research, and describing systematically, factually and accurately about the research then analyzed using the ratio technique. The results of this study indicate that the disbursement of tax arrears by distress warrant has not been fully achieved because sometimes taxpayers file objections or installments of payment of the tax debt. The contribution of active tax collection by distress warrant in 2016-2018 is classified as very poor in terms of tax revenue. The maximum level of effectiveness with distress warrant existed in 2017. Tax collection by distress warrant has increased from 2016 to 2018 both in terms of the number of sheets of distress warrant and the value of tax arrears written in distress warrant. Likewise, the disbursement of tax arrears with distress warrant has also increased both in terms of the number of tax arrears disbursement by distress warrant and the value of the disbursement of tax arrears in distress warrant.
Analisis Pengaruh Kinerja Keuangan dan Economic Value Added (Eva) Terhadap Return Saham Pada Perusahaan Sektor Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia Nur Wahyuni; Nurul saptyani; Syamsuri Rahim
Jurnal Online Manajemen ELPEI Vol 3 No 2 (2023)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v3i2.157

Abstract

The purpose of this study was to determine the effect of Financial Performance and Economic Value Added on Stock Returns in Food and Beverage Sector Companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The research data used is secondary data in the form of Financial Statements of Food and Beverage Sector Companies which registered on the Indonesia Stock Exchange for the period 2017 – 2021. The method of analysis for this research is Descriptive Statistical Analysis, Classical Assumptions Test and Multiple Linear Regression Tests. Based on the results of the analysis obtained, it shows that Financial Performance (Current Ratio) has a positive effect on Stock Returns, and Economic Value Added has a positive effect on Stock Return. The benefits of this research can later be used as a reference as material for consideration in assessing the financial performance of company shares and can also be used as material for consideration in making investment decisions for company investors.
PENGARUH SERTIFIKAT HALAL TERHADAP PENINGKATAN PENDAPATAN PENJUALAN USAHA DI SEKTOR FOOD AND BEVERAGE KOTA MAKASSAR Syamsuri Rahim; Tiara Halifah Puspa Sari; Nur Wahyuni
Jurnal Bisnis dan Kewirausahaan Vol. 12 No. 1 (2023): Jurnal Bisnis dan Kewirausahaan
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian pada Masyarakat (LP3M) Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/jbk.v12i1.3817

Abstract

Halal products have become a world trend because they have a potential market. It has been recognized that halal has a very important economic value, awareness of the concept of halal began to increase, and many companies in the field of products and services began to respond to consumer needs. The purpose of this study was to determine the effect of halal certificates on increasing income. This type of research uses descriptive quantitative methods. The variables studied consisted of halal certificate (X) and increase of income (variable Y). The data sources used are primary and secondary. Data collection is distribute questionnaires to 30 food and beverage sector companies in Makassar. The results of the study with simple linear regression analysis method showed that the effect of halal certificates was 41.3% and the remaining 58.7% could be explained by other variables not explained in this study.
PENGARUH TEKANAN, KESEMPATAN DAN RASIONALISASI TERHADAP TINDAKAN KECURANGAN MAHASISWA Nur Wahyuni; Zul Kahfi; Hajering Hajering
Jurnal Review Pendidikan dan Pengajaran (JRPP) Vol. 6 No. 4 (2023): Volume 6 No 4 Tahun 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v6i4.23162

Abstract

Tujuan penelitian ini untuk menguji dan menganalisis pengaruh tekanan, kesempatan dan rasionalisasi terhadap Tindakan kecurangan mahasiswa.. Metode pengumpulan data menggunakan metode kuesioner dengan menggunakan metode random dalam memilih sampel dari beberapa konsentrasi pada Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia, jumlah sampel sebanyak 100 mahasiswa. Pengujian hipotesis dilakukan menggunakan dengan menggunakan metode anlisis regresi linier berganda dengan menggunakan bantuan software Statistical Package For The Social Sciences (SPSS).Hasil penelitian menunjukan bahwa tekanan, kesempatan dan rasionlisasi berpengaruh positif dan signifikan terhada kecurangan mahasiswa. Semakin tinggi tekanan, kesempatan dan rasionalisasi yang dialami mahasiswa maka kecurangan akademik akan semakin meningkat.
Co-Authors Abdul Karim Abdul Rahman Mus Achriansyah Achmad Gani Adiningrat, Andi Arifwangsa Amiruddin, Amiruddin Andi Fauziah Amaliah Andi Nurwanah Aryati Arfah Asri Ady Bakri Mahfudnurnajamuddin, Mahfudnurnajamuddin Masradin Masradin Muh. Abduh Mursalim Laekkeng Nurul saptyani Sari Sakinah Subhan Subhan Suriyanti Suriyanti Syamsu Alam Syamsuri Rahim Tiara Halifah Puspa Sari Ulfa Ulfa Ummu Kalsum Yulan Asmara Yuliantika I. Hady Zul Kahfi