Article Per Year (5 Year)
p-Index From 2021 - 2026
8.957
P-Index
This Author published in this journals
All Journal ETIKONOMI JURNAL ECONOMIA Monex: Journal of Accounting Research Jurnal Ilmiah Ekonomi Islam Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi dan Ekonomika Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Analisa Akuntansi dan Perpajakan Bilancia : Jurnal Ilmiah Akuntansi EKSISBANK (Ekonomi Syariah dan Bisnis Perbankan) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management BUDGETING : Journal of Business, Management and Accounting Jurnal Pengabdian UNDIKMA Quantitative Economics and Management Studies Jurnal Ekonomi Balance: Journal of Islamic Accounting Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Jurnal Ekonomi, Bisnis dan Manajemen SENTRI: Jurnal Riset Ilmiah ABDINE Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah PARADUTA : Jurnal Ekonomi dan Ilmu-Ilmu Sosial JEBD Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Santri : Jurnal Ekonomi dan Keuangan Islam Al-Muhasib: Journal of Islamic Accounting and Finance Ekonomi Keuangan Syariah dan Akuntansi Pajak Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Balance: Journal of Islamic Accounting Ulil Albab Jurnal Akuntansi Pajak dan Manajemen Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Novi Khoiriawati
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

Published : 70 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 70 Documents
Search

 1   2   3   4   5 
Pengaruh Good Corporate Governance, Leverage, dan Ukuran Perusahaan terhadap Nilai Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Yusrina Dzakiroh; Novi Khoiriawati
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 1 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i1.4164

Abstract

This study aims to determine the influence of good corporate governance, leverage, and firm size on firm value in financial sector companies listed on the Indonesia Stock Exchange in 2019–2020. This study uses a panel data regression analysis with the Eviews 9.0 application. The results of this study indicate that the good corporate governance variable projected by the board of directors has a significant positive effect on firm value, the good corporate governance variable projected by the board of commissioners has a significant negative effect on firm value, and the leverage and firm size variables have no effect on firm value. The conclusion of this study is that good corporate governance, leverage, and company size simultaneously or together have a significant influence on company value in financial sector companies listed on the Indonesia Stock Exchange in 2019–2020.
Kediri city regional tax revenue before and after the Covid-19 pandemic Rizki Okta Dwi Kurniawati; Novi Khoiriawati
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 1 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i1.y2022.p16-24

Abstract

AbstractLocal taxes have a significant contribution to the local government revenue. In 2020, the Covid-19 pandemic decreased the amount of local taxes, resulting in lower local revenue. The social restriction policy disallowed non-essential activities. The research was conducted at the Regional Revenue Service of Kediri City to analyze the tx revenue sourcing from local taxes before and after the pandemic at the Regional Financial and Asset Management of Kediri City from 2016-2020. This descriptive qualitative study regarded secondary data and four local tax objects to be analyzed; advertisement tax, restaurant tax, and hotel tax. The results of this study indicated taxes and temporary restaurant taxes. Meanwhile, the contributions of hotel taxes and entertainment taxes were decreased. In general, local taxes in Kediri City decreased during the pandemic AbstrakPajak daerah termasuk bagian dari pendapatan asli daerah. Pada tahun 2020 adanya pandemi Covid-19 membuat pajak daerah menurun yang berakibat menurunnya pendapatan asli daerah, hal tersebut dikarenakan adanya pembatasan sosial oleh pemerintah sehingga tidak diperbolehkan melakukan aktivitas yang tidak penting Di luar Rumah .Tujuan penelitian ini ialah untuk mengetahui tingkat kontribusi pendapatan daerah periode sebelum dan sesudah adanya pandemi pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Kediri Tahun 2016-2020. Objek penelitian adalah Dinas Pendapatan Daerah Kota Kediri. Metode penelitian yang dipakai yakni kualitatif dengan pendekatan deskriptif. Data yang dipergunakan pada penelitian ini ialah data sekunder. Pada penelitian ini menggunakan empat objek pajak daerah untuk dianalisis, yaitu pajak reklame, pajak hiburan, pajak restoran, dan pajak hotel. Penelitian ini menemukan bahwa terdapat dua objek pajak yang mengalami peningkatan kontribusi yaitu pajak reklame dan pajak restoran. Sementara, pajak hotel dan pajak hiburan mengalami penurunan kontribusi. Secara umum pajak daerah di Kota Kediri menurun di masa pandemi. Akan tetapi, kontribusi pajak yang paling besar selama masa pandemi ini adalah kontribusi pajak reklame dan restoran dibandingkan dengan yang lainnya
FACTORS AFFECTING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN PAKEL TULUNGAGUNG DISTRICT Prisda Novia Ananda; Novi Khoiriawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 1 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i1.5554

Abstract

Village fund management accountability as a form of accountability of the holder of the trust to the actions, performance, and decisions of the party giving the trust. With the existence of village funds, its management is required to use aspects of good governance where one of the pillars is accountability. So it is very important to know the factors that influence the accountability of village fund management in the village in Pakel District, Tulungagung Regency. This study aims to explain the influence of the role of village officials, community participation, and the use of information technology on the accountability of village fund management. The data of this study used a questionnaire or questionnaire which was distributed to 19 villages. Sampling using simple random sampling technique with a total sample of 114 respondents. And multiple linear regression analysis method is used to prove the research hypothesis. The results of this study indicate that (1) the role of village officials has a significant positive effect on village fund management accountability, (2) society participation does not inpact the accountability of the village fund management nt, (3) technology information utilizationhas a significant positive effect on the accountabilityof the village fund management, and (4) the role of village officials, the society participation, and the technology information utilizationhas a significant positive effect on the accountability of the village fund management.
Analisis Rasio Keuangan Sebagai Alat Untuk Mengukur Kinerja Perusahaan PT. Telkom Indonesia (Persero) Tbk Periode Tahun 2016-2020 Lela Khusnul Pratiwi; Novi Khoiriawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4201

Abstract

This study aims to measure the performance of PT. Telkom Indonesia (Persero) as seen from the liquidity ratio, profitability ratio, solvency ratio, and asset ratio. To measure performance at PT. Telkom Indonesia (Persero) Tbk in 2016-2020 analytical tools used liquidity ratios, profitability ratios, solvency ratios and activity ratios and compare them with the industry average ratio which includes PT. Indosat Tbk, PT Xl Axiata Tbk, and PT Smartfreen Telcom Tbk. The liquidity ratio using the current ratio shows that liquidity is above the industry average. The profitability ratio using return on assets shows that the financial performance of PT. Telkom Indonesia (Persero) is higher than the industry average. The solvency ratio using the debt to equity ratio shows that the solvency of PT. Telkom Indonesia (Persero) Tbk is below the industry average. The activity ratio using total assets turn over shows that PT. Telkom Indonesia (Persero) Tbk has a turnover that is faster than the industry average. Overall the financial performance of PT. Telkom Indonesia (Persero) Tbk is higher than the industry average. Keywords : Liquidity,Profitability,Solvency,Activity, company performance
Pengukuran Kinerja Keuangan Pemerintah Desa dengan Menggunakan Analisis Value For Money Isnah Mar’atus Sholikhah; Novi Khoiriawati
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 1 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i1.4132

Abstract

This study aims to measure the financial performance of Pucangsimo Village based on the concept of measuring public sector performance Value For Money. The researcher uses a descriptive quantitative approach with the type of case study research to measure and analyze the measurement results in the Pucangsimo Village APBDes Realization Report 2017, 2018, 2019, 2020, and 2021 which are viewed from the economic, efficiency, and effectiveness aspects. The data used are secondary in the form of the APBDes Realization Report for 2017 to 2021 fiscal year and primary data in the form of observations and interviews. The data analysis technique uses the Miles and Huberman model, namely 1) Data Reduction, 2) Data Presentation, and 3) Conclusion Drawing. The results showed that the financial performance of Pucangsimo Village from 2017 to 2021 was in the economic category. In terms of efficiency, 2018 and 2019 showed efficient results while 2017, 2020, and 2021 showed inefficient results. In terms of effectiveness, 2017, 2018, and 2019 showed effective results, while 2020 and 2021 showed quite effective results. This study provides information related to the existence of inefficiencies in controlling spending so that it can be a consideration for Pucangsimo Village to suppress spending activities while increasing the village original income by exploring and developing village potential. Keywords: Financial Performance, Village Government, Value For Money
Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Pertambahan Nilai di Kantor Pelayanan Pajak Pratama Tulungagung Zulkifli Rahman Susanto; Novi Khoiriawati
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 1, Juni 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.562 KB) | DOI: 10.35314/iakp.v3i1.2393

Abstract

This study aims to examine the effect of tax audit and tax collection on Value Added Tax revenue at KPP Pratama Tulungagung. The data collection technique is by using questionnaire data distributed to Taxable Entrepreneurs who have experienced inspection and billing. The method used by the researcher is using a quantitative approach with associative research type. The results of this study indicate that partially tax audit has a positive and significant effect on Value Added Tax revenue at KPP Pratama Tulungagung and tax collection has a positive and significant effect on Value Added Tax revenue at KPP Pratama Tulungagung. Simultaneously, tax audit and tax collection have a positive and significant effect on the value added tax revenue at KPP Pratama Tulungagung.Keywords: Tax Audit, Tax Collection, Value Added Tax
KUALITAS AUDIT, PROFITABILITAS, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN DALAM PENGARUHNYA TERHADAP NILAI PERUSAHAAN Dianita Meirini; Novi Khoiriawati
SUBSTANSI Vol 5 No 1 (2021): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.798 KB) | DOI: 10.35837/subs.v5i1.1441

Abstract

The decline in the value of the market capitalization of manufacturing companies in 2020 worth $ 309 trillion indicates that the value of manufacturing companies has declined during the COVID-19 pandemic. This study aims to determine the factors that influence the decline in the value of manufacturing companies during the covid-19 pandemic. Factors suspected and tested in this study to influence the value of manufacturing companies during the covid-19 pandemic are audit quality, profitability, capital structure, firm growth, and firm size. This research is a quantitative study using data from manufacturing companies that are regularly listed on the Indonesian Stock Exchange and submit annual reports for 2018-2020. The sample used is made up of 12 manufacturing companies with reasoned sampling as the sampling method. The results of the study indicate that profitability and capital structure have a significant positive effect on the value of manufacturing firms during the covid-19 pandemic. While firm size has a significant negative effect on the value of manufacturing firms during the covid-19 pandemic and the quality of audits and firm growth have no effect on the value of manufacturing firms during the covid-19 pandemic.
Pengaruh Penjualan dan Beban Pajak Penghasilan Terhadap Laba Bersih Perusahaan Sub Sektor Perkebunan yang Terdaftar di BEI Putri Hadiyanti Pratiwi; Novi Khoiriawati
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.786

Abstract

The plantation sector is the economy's backbone and the state's foundation. The plantation sector contributed IDR 429 trillion to the national Gross Domestic Product (GDP) in 2016. Oil palm, as the main plantation product in Indonesia, has a high economic value compared to other plantation products and is one of the primary sources of the country's foreign exchange. The increase in local demand is one of the main factors influencing the high production of palm oil. However, the increase in palm oil production is inversely proportional to the company's net profit increase. This research aims to determine the effect of sales and tax expenses on the net profit of plantation sub-sector companies listed on the IDX. This research uses secondary data from the Indonesia Stock Exchange website. The population in this study were 25 companies in the plantation sub-sector listed on the IDX but only used 21 selected companies as research samples with four years of observation. The financial data is the annual financial reports from 2018 to 2021. The results show no significant effect between sales and net profit. Meanwhile, income tax expense has a significant effect on net income partially. Sales and income tax expenses together affect net income simultaneously.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT INDO KORDSA TBK TAHUN 2017-2021 Retno Dwi Astutik; Novi Khoiriawati
Jurnal Analisa Akuntansi dan Perpajakan Vol. 7 No. 1 (2023): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.848 KB) | DOI: 10.25139/jaap.v7i1.5862

Abstract

Analisis rasio keuangan dalam sebuah perusahaan berperan penting untuk memahami bagaimana suatu kondisi keuangan pada perusahaan. Penelitian ini bertujuan agar dapat mengetahui nilai kinerja kuangan PT Indo Kordsa Tbk tahun 2017-2021 yang dapat dilihat dari nilai rasio likuiditas, solvabilitas, aktivitas dan profitabilitas. Penelitian ini menggunakan jenis data sekunder penelitian kualitatif dan sumber data diambil dari laporan keuangan tahunan pada tahun 2017-2021. Hasil dari penelitian menunjukkan nilai analisis rasio likuiditas menggunakan rasio lancar bahwa rata-rata perusahaan berada diatas standar industri, hal ini menunjukkan kinerja keuangan perusahaan dalam kondisi baik. Analisis rasio solvabilitas berdasarkan perhitungan rata-rata rasio hutang terhadap aset berada dibawah standar industri, sehingga perusahaan dalam kondisi baik. Analisis rasio aktivitas berdasarkan perhitungan rata-rata rasio perputaran total aset berada dibawah standar industri, sehingga perusahaan dalam kondisi kurang baikAnalisis rasio profitabilitas berdasarkan perhitungan rata-rata margin laba bersih menunjukkan kinerja keuangan tidak sehat karena perusahaan berada dibawah standar industri.
Kediri city regional tax revenue before and after the Covid-19 pandemic Rizki Okta Dwi Kurniawati; Novi Khoiriawati
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 1 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i1.y2022.p16-24

Abstract

AbstractLocal taxes have a significant contribution to the local government revenue. In 2020, the Covid-19 pandemic decreased the amount of local taxes, resulting in lower local revenue. The social restriction policy disallowed non-essential activities. The research was conducted at the Regional Revenue Service of Kediri City to analyze the tx revenue sourcing from local taxes before and after the pandemic at the Regional Financial and Asset Management of Kediri City from 2016-2020. This descriptive qualitative study regarded secondary data and four local tax objects to be analyzed; advertisement tax, restaurant tax, and hotel tax. The results of this study indicated taxes and temporary restaurant taxes. Meanwhile, the contributions of hotel taxes and entertainment taxes were decreased. In general, local taxes in Kediri City decreased during the pandemic AbstrakPajak daerah termasuk bagian dari pendapatan asli daerah. Pada tahun 2020 adanya pandemi Covid-19 membuat pajak daerah menurun yang berakibat menurunnya pendapatan asli daerah, hal tersebut dikarenakan adanya pembatasan sosial oleh pemerintah sehingga tidak diperbolehkan melakukan aktivitas yang tidak penting Di luar Rumah .Tujuan penelitian ini ialah untuk mengetahui tingkat kontribusi pendapatan daerah periode sebelum dan sesudah adanya pandemi pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Kediri Tahun 2016-2020. Objek penelitian adalah Dinas Pendapatan Daerah Kota Kediri. Metode penelitian yang dipakai yakni kualitatif dengan pendekatan deskriptif. Data yang dipergunakan pada penelitian ini ialah data sekunder. Pada penelitian ini menggunakan empat objek pajak daerah untuk dianalisis, yaitu pajak reklame, pajak hiburan, pajak restoran, dan pajak hotel. Penelitian ini menemukan bahwa terdapat dua objek pajak yang mengalami peningkatan kontribusi yaitu pajak reklame dan pajak restoran. Sementara, pajak hotel dan pajak hiburan mengalami penurunan kontribusi. Secara umum pajak daerah di Kota Kediri menurun di masa pandemi. Akan tetapi, kontribusi pajak yang paling besar selama masa pandemi ini adalah kontribusi pajak reklame dan restoran dibandingkan dengan yang lainnya
Co-Authors A'mala, Anisa Khoirun Afgita Maharani Ahmad Choiron Nur Rizqi Ahmad Husni Mubarok Aini, Ayshifa Nur Alfina Ramayanti Amadea Rachma Wati Amnina Aulia Putri Ananda Safi’ Al Hamidah Andika, Irza Anggrilia Mega Saputri Annisaa Miftahul Ni'mah Aprilia Nur Azizah Arrosyida, Via Arsy Nasrulloh Astati, Selfea Dewi Aufa Azizatunnisa Ayshifa Nur Aini Ayu Fitriana Ayu Khusnita Barokah, Zuni Berliana Kosaminudi Binti Isnawatul Malikah Binti Saniatu Salimah Dede Nurohman denytasari, Rizma Dewi Fatma Nailul Fitroh Dewi Nur Azizah Dewi, Aisfitria Riski Dewi Riski Diana Anggraini Dianita Meirini Dinar Nurhaliza eka rahmawati Ela Nur Safitri Evi Widiastuti Farisna Marhadila Fa’iz Zahrotun Nisa Febryana Dewi Artati Ficky Andrianto Fiki Putra Firdaus Firda Aulia Azzahro Firdaus, Muhammad Fahrizal Fitri Amelia Fitriasari, Amanda GALUH DWI SEKARINI Gita Majalina Habibah, Lutfia Husnul Harahap, Subur HERU Hindun Delima Tuti Ilma Mufidatul Lutfiana Imroatun Nafisah Isa Runtu Leluni Ismi Dewi Rahma Kadilla Isna Lailia Nur Rohmah Isnah Mar’atus Sholikhah Khasinta Mazaya Khusna Khikmah, Putri Lailatul Khoirunisa, Nanda Anggi Kurla, Addiniyah Anis Lathifatul Hidayah Lela Khusnul Pratiwi Lenny Aprilya Sari Majalina, Gita Manda Yulieta Krisnasari Margireta, Ira Anugerah Maria Ulfa Mashudi Mashudi Maulida Rifatul Fadlilah Maulidya Vidi Arta Meika, Dea Mellynia Febi Maratus Sholikah Miftaqur Rohmah, Sifa Muhammad Fatkhur Rohman Nuri Muhammad Zainul Abidin Muhammad Zainul Abidin, Muhammad Zainul Muhammadi, Qasem Muhsin Muna Sofiana Nabila Atania Rahma Nabila, Ratna Nabilla Eka Indriyani Nada, Ayu Ni’matin Naila Julia Rahma Natasya Putri Rahmadani Nezar Okta Vamirien Nia Firnanda Ningrum, Ameilia Dwi Novi Dianita Sari Novia Marchelia Putri Az Zahra Nur Muhammad Hima Firmansah Nurul Fitri Ismayanti Nurvita Diah Rahayu Oktaviana Nadila Pravitasari, Helga Ayu Prisda Novia Ananda Puspita Kusumawati Putri Fatma Apriliani Putri Hadiyanti Pratiwi Putri Hanidar Nuraini Raihan Rasyidin Akhyar Ramadhan, Mutiara Lailatul Rely, Gilbert Retno Dwi Astutik Riska Yulia Devi Rizki Okta Dwi Kurniawati RR. Ella Evrita Hestiandari Safitri, Ela Nur Saputri, Anggrilia Mega Sari, Irma Kurnia Satria Putra Arsibal Selfima Muavida Siti Nahdiatun Nisa’ Sonnia Dalila Wahida Tussa'adah, Fitria Vera Aprilda Rizki Virgia, Clariza Aninda Widiantoro, Dicky Wijaya, Catur Restu Wulansari, Berliana Tri Yanuarika , Tantia Putri Yunita Sari, Indah Yusrina Dzakiroh Zulkifli Rahman Susanto