Ferina Nurlaily
Universitas Brawijaya

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Pengembangan dan Pelatihan Perpajakan Games Edukasi Perpajakan Untuk Meningkatkan Kesadaran Pajak Early Tax Payer Sukowidyanti, Asmoro Priandhita; Nurlaily, Ferina; Aini, Edlyn Khurotul
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 2 No 1 (2019)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v2i1.1637

Abstract

The education and socialization of taxation provided early on is a government investment that benefits can be felt in the future. Based on this background, we developed a 3-dimensional tax education game that is used to provide additional knowledge and understanding to elementary school-level children on the importance of taxes so that they can ultimately raise awareness to pay taxes in the future. The method used is to hold discussions with partners, develop 3D educational games applications, carry out training on tax education games, and evaluate the results of training implementation. The training activities were carried out in 3 (three) Elementary Schools namely SD Negeri Experiment 1 Malang SD Negeri Rampal 1 Celaket Malang, and SD Negeri Model Malang. The results of the training showed that tax education games are effective in increasing tax knowledge and awareness. This can be seen from the increase in the quality of understanding related to taxation based on the Pre Test of 79.05% and increased after Post Test to be 86, 62%.
THE INFLUENCE OF MACROECONOMIC AND MICROECONOMIC VARIABLES ON CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE Nurlaily, Ferina; Suhadak, Suhadak; Rahardjo, Kusdi; Lydia Hsu, Wen-Hsi
Profit: Jurnal Adminsitrasi Bisnis Vol. 7 No. 1 (2013): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.911 KB)

Abstract

Penelitian ini meneliti tentang pengaruh variabel makroekonomi dan mikroekonomi terhadap struktur modal dan kinerja keuangan dari Perusahaan-Perusahaan Makanan dan Minuman selama periode 2004-2010. Dengan menggunakan metode Partial Least Square (PLS), hasil menunjukkan bahwa variabel makroekonomi dan mikroekonomi memiliki pengaruh negatif yang signifikan terhadap kinerja keuangan. Sedangkan struktur modal menunjukkan pengaruh positif yang signifikan terhadap kinerja keuangan. Hal ini mengindikasikan bahwa perusahaan yang menguntungkan lebih bergantung pada hutang sebagai alat pembiayaan mereka yang utama.Kata kunci: Struktur modal,Indonesia, Kinerja Keuangan, Perusahaan Makanan dan MinumanThis research investigated the influence of macroeconomic and microeconomic variabl eon capital structure and financial performance of Indonesia Food and Beverage Companies during period 2004-2010. Using Partial Least Square Method, the result showed that Macroeconomic and Microeconomic Variable has significant negative influence on Financial Performance. However, the influence of Capital Structure on Financial Performance showed significantly positive. This suggested that profitable firms depend more on debt as their main financing option. Keywords: Capital Structure, Indonesia, Financial Performance, Food and Beverages Companies
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON INTERNET FINANCIAL REPORTING (Study on Financial Sector Banking Sub-Sector Listed in the Indonesia Stock Exchange (IDX) from 2013 to 2020 Nurlaily, Ferina; -, Nur Aini Hana Pratiwi
Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 1 (2022): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.402 KB) | DOI: 10.21776/ub.profit.2022.-16.01.3

Abstract

This study determines the effect of Good Corporate Governance on Internet Financial Reporting (IFR) in banking companies in Indonesia. Sample research consists of 5 banks listed on the IDX during 2013-2020. This study uses the IFR as the dependent variable, and the independent variable consists of managerial ownership, independent commissioner, the frequency of the audit committee meeting, and the competency of the audit committee. An Explanatory Research is implemented in this study with multiple linear regression analysis. Research finding indicates that partially the independent commissioner and the competence of the audit committee deliver significant effect on the disclosure of IFR, while managerial ownership and the frequency of the audit committee meeting give an otherwise result. Keywords: Banking Companies, Competency of Audit Committee, Frequency of The Audit Committee Meeting, Independent Commissioner Managerial Ownership, Internet Financial Reporting.