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All Journal Jurnal Ekonomi Jurnal Keuangan dan Perbankan Trikonomika: Jurnal Ekonomi Monex: Journal of Accounting Research Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) JOURNAL OF APPLIED ACCOUNTING AND TAXATION JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) jurnal ilmiah hospitality Studi Akuntansi dan Keuangan Indonesia (SAKI) ARSY : Jurnal Aplikasi Riset kepada Masyarakat JURNAL MANAJEMEN AKUNTANSI (JUMSI) Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Jurnal Warta Desa (JWD) Management Science Research Journal Review of Accounting and Taxation Dedication : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Dinamika JUTRIANCE JURDIASRA

Nana Nofianti, Nana

Universitas Sultan Ageng Tirtayasa

Author-ID : 524772

Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 26 Documents Claim Missing Document

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Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating Nofianti, Nana; Uzliawati, Lia; Sarka, S
Jurnal Trikonomika Vol 14, No 1 (2015): Trikonomika Juni 2015
Publisher : Jurnal Trikonomika

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

Penelitian ini bertujuan untuk menguji pengaruh yang ditimbulkan dari penerapan corporate governance (diukur dengan indeks corporate governance dari IICG) dalam menjalankan fungsi pengawasan terhadap pelaksanan environmental disclosure (diukur dengan Indeks IER dari Suhardjanto), dan untuk mengetahui apakah environmental performance perusahaan (diukur dengan peringkat PROPER) sebagai variabel moderating dapat memoderasi pengaruh dari penerapan corporate governance terhadap environmental disclosure pada perusahaan peserta Program Penilaian Peringkat Kinerja Perusahaan (PROPER) yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Metode pengumpulkan data menggunakan metode purposive sampling. Kriteria pengambilan sampel dalam penelitian ini adalah perusahaan peserta PROPER 2010-2013, yang listing di Bursa Efek Indonesia (BEI). Sampel terdiri atas 27 perusahaan yang diseleksi dari populasi data sebanyak 28 perusahaan. Hasil penelitian menunjukkan bahwa: 1) corporate governance berpengaruh positif signifikan terhadap environmental disclosure, dan 2) environmental performance dapat memoderasi pengaruh dari corporate governance terhadap environmental disclosure.

STRUKTUR MODAL, INVESTMENT OPPORTUNITY SET, LIKUIDITAS DANNILAI PERUSAHAAN Uzliawati, Lia; Nofianti, Nana; Ratnasari, Dwi Putri
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

AbstractThis research aims to know the influence of variable capital structure as measured by debt to equity ratio(DER), the investment opportunity set as measured by the market to book ratio (MBA) asset and liquidity asmeasured by the current ratio (LIQ) against the value of the company that projected through the Price to BookValue (PBV) on the banking company listed on the Indonesia stock exchange (idx) of the period 2009-2013.This research population is 39 banking company. Purposive Sampling was used as sampling techniques and29 companies selected as research samples. This study uses secondary data analysis and multiple regression.The results shows that the structure of capital and investment opportunity set has positive influence to thevalue of the companys liquidity and has no effect on the value of the company. While the size of the companyas a control variable has a significant positive influence to the value of the company. Simultaneous capitalstructure, investment opportunity set and the liquidity effect significantly to the value of the company.

Pelatihan Laporan Keuangan UMKM Menggunakan Smartphone Dabella Yunia; Windu Mulyasari; Nana Nofianti; Kurniasih Dwi Astuti
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 1 No. 1 (2020): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v1i1.37

Kegiatan ini diselenggarakan atas dasar banyaknya usaha mikro, kecil dan menengah (UMKM) belum melakukan pencatatan atas kegiatan usahanya. Pelaksanaan kegiatan ini melibatkan sepuluh UMKM yang ada di Provinsi Banten. Dengan memanfaatkan smartphone, UMKM dapat menghasilkan laporan keuangan usahanya dengan mudah, cepat, dan tepat. Hasil dari kegiatan ini adalah UMKM menghasilkan laporan keuangan usahanya yang dapat digunakan sebagai informasi dan kontrol usahanya. Kata Kunci : Informasi, Laporan Keuangan, Aplikasi Smartphone

Peran Moderasi Prio Opinion Terhadap Hubungan Prediksi Kebangkrutan Dengan Opini Audit Going Concern Rudi Zulfikar; Anggie Lestari; Nana Nofianti; Kurniasih Dwi Astuti
Jurnal Ekonomi Vol. 27 No. 1 (2022): March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i1.847

This study examines the effect of ongoing bankruptcy predictions on audit opinions with previous opinions as moderating variables in the manufacturing industry listed on the Indonesia Stock Exchange during the 2014-2019 period. Measurement of bankruptcy prediction variables using Altman's. Z-Score. The sampling technique used in this research is the purposive sampling method. In addition, the regression analysis the model used to examine the interaction of bankruptcy prediction variables with previous opinions uses Moderated. Regression Analysis (MRA). The test results prove that the bankruptcy prediction as measured by Altman's Z-Score has a negative effect on ongoing concern audit opinion. Other evidence confirms that the prior opinion variable as measured by the dummy variable reduces the relationship between bankruptcy prediction and going concern audit opinion.

Pengungkapan Modal Intelektual: Studi Komparasi Universitas Nilai Akreditasi A di Provinsi Banten Nana Nofianti; Fara Fitriyani
Monex: Journal of Accounting Research Vol 10, No 2 (2021)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v10i2.2537

Penelitian ini bertujuan mengidentifikasi pengungkapan atas intellectual capital (IC) pada laman universitas dengan nilai akreditasi A di Provinsi Banten. Penelitian ini menggunakan data sekunder yang diambil dari laman universitas sebagai objek kajian. Item intellectual capital (IC) berdasarkan framework yaitu terdiri atas 46 item diantaranya 8 human capital, 23 structural capital, dan 15 relational capital. Analisis data dilakukan dalam dua tahap, yaitu: pertama, Content analysis yaitu analisis dengan memberikan checklist terhadap item intellectual capital (IC) yang diungkapkan pada laman masing-masing universitas dan yang kedua adalah dengan dilakukan uji beda menggunakan Mann Whitney test di dalam SPSS 20. Hasil penelitian menunjukkan bahwa universitas dengan nilai akreditasi A di Provinsi Banten lebih banyak melakukan pengungkapan intellectual capital (IC) berupa narasi dan gambar/ grafik. Hasil lainnya menunjukan nilai asymp. Sig.(2-tailed) sebesar 0,439 (lebih besar dari 0,05) yang artinya bahwa tidak terdapat perbedaan yang signifikan antara universitas swasta dan negeri dalam melakukan pengungkapan intellectual capital (IC).

SELF ASSESSMENT SYSTEM, PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA SERANG Sihhatus Sariroh; Andi Andi; Nana Nofianti
Jurnal Riset Akuntansi Terpadu Vol 10, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract The increase in tax revenues in Indonesian related to the application of the Self Assessment System. Application of self assessment system causing tax arrears. To overcome these problem, tax collection with reprimand letterand forced letter is a series of action in order to pay off the tax debt underwriter taxes to increase tax revenue. The purpose of this research is to examine the effect of the variabel registered PKP, SSP PPN, SPT Masa PPN (means and concrete manifestation of the self assessment system), tax collection with reprimandletterand forced letter of value added tax on tax service office pratama serang from 2013 to 2015. Result of this research showed that : variable registered taxable entrepreneur, tax payment slipof PPN deposited, notificationletter of PPNreported(X1, X2 and X3) have a significant influence on the dependent variable value added tax revenue (Y), , tax collection with reprimand letter and tax collection with forced letter (X4 and X5) not have a significant influence on the dependent variable value added tax revenue (Y). Keywords : PKP registered, SSP PPN deposited, SPT Masa PPN reported, Tax Collection with Reprimand Letter Tax Collection with Forced Letter, Acceptance of Value Added Tax. Abstrak Peningkatan penerimaan pajak di Indonesia terkait dengan penerapan Sistem Penilaian Mandiri. Penerapan sistem penilaian diri yang menyebabkan tunggakan pajak. Untuk mengatasi masalah ini, pemungutan pajak dengan surat teguran dan surat paksa adalah serangkaian tindakan untuk melunasi pajak penagih utang pajak untuk meningkatkan penerimaan pajak. Tujuan penelitian ini adalah untuk menguji pengaruh variabel PKP terdaftar, SSP PPN, SPT Masa PPN (sarana dan manifestasi konkret sistem self assessment), pemungutan pajak dengan surat teguran dan surat paksa penambahan nilai pajak pada kantor pelayanan pajak pratama serang dari 2013 hingga 2015. Hasil penelitian ini menunjukkan bahwa: variabel pengusaha kena Pajak yang terdaftar, slip pembayaran pajak pada simpanan PPN, pemberitahuan nota dari PPN yang dilaporkan (X1, X2 dan X3) memiliki pengaruh yang signifikan terhadap variabel dependen nilai tambah penerimaan pajak (Y),, Pengumpulan pajak dengan surat teguran dan pemungutan pajak dengan surat paksa (X4 dan X5) tidak memiliki pengaruh signifikan terhadap variabel dependen nilai tambah penerimaan pajak (Y). Kata kunci: PKP terdaftar, SSP PPN disimpan, SPT Masa PPN melaporkan, Pengumpulan Pajak dengan Surat Pengambilan Surat Teguran dengan Surat Paksa, Penerimaan Pajak Pertambahan Nilai.

PENGARUH LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, NILAI PASAR, DAN PEMANFAATAN ASET TERHADAP FINANCIAL STATEMENT FRAUD Bustanul Arifin; Nana Nofianti; Han Fajri Kautsar
Tirtayasa Ekonomika Vol 11, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

The purpose of this study is to examine the effect of liquidity, solvency, profitability, market value, and assets utilization of fraudulent financial statements. Accounting data were obtained from the reported financial statement of 44 sampled public companies of five (5) years (2010-2014). The statistic instrument employed was pooled data binary logistic regression. Data collected were run with SPSS 23. The finding revealed that solvency, profitability, market value, and assets utilization were significanty related to the financial statement fraud. It was recommended that accounting ratio should be critically by investor and creditor Keyword : Liquidity, Solvability, Profitability, Market Value, Assets Utilization, frauds, Accounting Ratio

Pengaruh Pengungkapan Sukarela terhadap Kinerja Keuangan dengan Cost of Capital sebagai Variabel Intervening Nana Nofianti; Abdul Fatah; Novita Tirtasari
Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This study aimed to analyze the influence of voluntary discloure on financial performance with cost of capital as an intervening variable. Voluntary disclosure is measured by an index, financial performance in proksikan with Return on Asset and cost of capital is proxied by the CAPM. The sample in this study are as many as 55 companies, and samples used in this study is a manufacturing company listed on the Indonesia Stock exchange. The statistical method used is regression analysis with path analysis. Based on the test results showed that the index Voluntary Disclosure affect corporate financial performance. Voluntary Disclosure Index was observed to have an influence on cost of capital. Cost of capital have an influence on the financial performance and cost of capital mediate the association of voluntary disclosure and financial performance.

DETERMINAN NILAI PERUSAHAAN DI INDUSTRI PROPERTY, REAL ESTATE, DAN KONSTRUKSI Kurniasih Dwi Astuti; Rahman Safi’i; Nana Nofianti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 1 (2020): Vol 6, No. 1 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i1.1540

This study aims to determine the effect of dividend policy on firm value and the effect of corporate social responsibility disclosure (CSRD) on firm value. The population in this study were all companies in the property, real estate and construction industry in Indonesia and the sample was selected using purposive sampling method. The data analysis method used in this study is multiple linear regression analysis (Multiple Regression Analysis). The results showed that dividend policy has a significant effect on firm value and disclosure of corporate social responsibility has no significant effect on firm value. This shows that shareholders tend to assess dividend distribution information as well because it is directly related to the welfare of shareholders compared to CSR disclosure which will not necessarily affect the welfare of shareholders.

Budget Absorption: on The Interaction of Organizational Commitment, Budget Planning and Quality of Human Resources of The OPD in Serang City Fara Fitriyani; Nana Nofianti; Leni Oktaviani
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i4.85

This study aims to examine the effect of budget planning, the quality of human resources on budget absorption with organizational commitment as a moderating variable (empirical study Of the OPD on Serang City). This research is a type of quantitative research, data is collected by distributing questionnaires directly with purposive sampling technique to the respondents. While the respondents are functional officials in agencies/work units within the Serang City government who are certainly involved in the budgeting process, with a total of 90 respondents who can be processed. The analytical method used in this study is moderate regression analysis (MRA). From the results of moderate regression analysis (MRA), four hypotheses show their effect on budget absorption, namely: 1) budget planning has a significant effect on budget absorption 2) quality of human resources has a significant effect on budget absorption 3) the interaction between budget planning and organizational commitment as a moderating variable has a significant effect on budget absorption 4) the interaction between the quality of human resources and organizational commitment as a moderating variable has a significant effect on budget absorption

Co-Authors Abdul Fatah Andi Andi Anggie Lestari Anggit, Muhammad Arisondha, Edy Azkia Ramadhina Chandra Prasadhita Dabella Yunia Desmawan, Deris Diah Safitri Diqbal Satyanegara Dwi Astuti, Kurniasi Dwi Putri Ratnasari, Dwi Putri Ewing Yuvisa Ibrani Falikhatun Falikhatun, Falikhatun Fitriyani, Fara Galih Fajar Muttaqin Han Fajri Kautsar Hendrawan Syafrie Ika Arinia Indriyany Ismawati, Iis Leni Oktaviani Lia Uzliawati Luh Putu Ratna Sundari Muhammad Nawawi Mukti, Titania Mulyasari, Windu Novita Tirtasari Nufus Kanani Oktavianus, Afirman Rahman Safi’i Rudi Zulfikar S Sarka, S Sarka S Sihhatus Sariroh Tri Wahyudi Tri Wahyudi Wahyudi Utami Widyaningsih, Ika Wahyuni, Sri Yunia, Dabella

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