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ANALISIS PENGENDALIAN INTERNAL ATAS PEMBERIAN KREDIT MODAL KERJA PADA KOPERASI SIMPAN PINJAM KARYA AGUNG NGANJUK Hermiliani Olpah
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 4 No 1 (2017)
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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

Medium and small industries become one of the strengths in realizing the development and economic aspects to increase productivity and expansion. Capital problems faced include capital aspects, business financing problems, capital accumulation problems, and how to utilize facilities in the framework of the implementation of its business. The security issue of credit given is a problem that the cooperative must pay attention to because of the risks arising from the crediting system. This problem can be avoided by the existence of an adequate internal control in the field of credit.This study aims to find out how the internal control over the provision of Working Capital Credit applied Savings and Loan Cooperative Karya Agung Nganjuk. In research conducted, the authors analyze the data by using descriptive method. While the data types used are primary data and secondary data. The data collection techniques used are documentation and interview techniques with the credit administration.After conducting internal control research on the provision of working capital credit, the authors get the conclusion, namely: that the procedure of crediting in Cooperative Save Loans Work Agung Nganjuk already follow the standard lending procedures established and assist the process of crediting at Cooperative Save Loans Work Agung Nganjuk. However, the credit granting procedure in the Ngempuk Agung Karya Pinjam Cooperative is still very simple, so there are some shortcomings in the steps and the distribution of functions in crediting procedures so that the credit granting procedure in the Cooperative Save Pinjam Karya Agung Nganjuk becomes easier than the standard crediting procedure Set.

Pengaruh Likuiditas, Risiko Kredit Dan Pemulihan Ekonomi Nasional Dimasa Pandemi Covid-19 Terhadap Profitabilitas Bank Perkreditan Rakyat (BPR) Se BAKORWIL 1 Periode 2020-2021 Indrian Supheni; Hermiliani Olpah; Rohmatul Khusnan; Budiono Budiono
The Academy Of Management and Business Vol 1, No 2 (2022): Juni
Publisher : Edumedia Solution

Rural Banks (BPR) are banks whose role is to collect and distribute funds to the public. The main objective of BPR is to gain profitability. The researcher aims to determine the effect of liquidity (LDR), credit risk (NPL), the recovery of the National Economy during the Covid 19 pandemic on profitability (ROA) at BPRs throughout the East Java Regional Coordinating Board during the 2020-2021 period. The research method uses a descriptive quantitative approach. A population of 53 BPRs registered with the OJK are located in Bakorwil I East Java. The sampling technique using purposive sampling obtained 34 companies that meet the criteria. The data used by the researcher is secondary data for the quarterly financial statements for the 2020-2021 period. The data analysis technique used the normal distribution test as the main prerequisite and the multiple linear regression analysis test. Based on statistical evidence, the researcher concludes that the liquidity variable (LDR) and national economic recovery during the Covid 19 pandemic have a significant effect on profitability (ROA) at BPRs throughout the East Java Regional Coordination Board for the period 2020-2021. Meanwhile, credit risk (NPL) cannot have a significant effect on profitability (ROA) at BPRs throughout the East Java Regional Coordination Board for the period 2020-2021.

Analisis Pengaruh Arus Kas Operasi Dan Laba Akuntansi Terhadap Return Saham Pada Masa Pandemi COVID-19 Dwi Crysnanda Oktafian; Indrian Supheni; Dwi Puji Rahayu; Hermiliani Olpah
Jurnal Akuntansi Inovatif Vol 1 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/jai.v1i1.5

Latar Belakang: Pandemi COVID-19 memberikan dampak besar baik secara kesehatan maupun ekonomi. Secara ekonomi, COVID-19 memberikan pengaruh terhadap operasional perusahaan seperti penurunan produksi yang berdampak turunnya kinerja keuangan perusahaan yang berdampak pada efisiensi. Tujuan: Penelitian ini bertujuan untuk mengetahui pengaruh arus kas operasi dan laba akuntansi terhadap return saham pada perusahaan di sektor pertambangan selama masa pandemi COVID-19 yang terdaftar di Bursa Efek Indonesia periode 2020 – 2021. Metode Penelitian: Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar pada Bursa Efek Indonesia Periode 2020 – 2021 sejumlah 47 populasi. Sampel penelitian berjumlah 20 perusahaan yang ditentukan berdasarkan metode purposive sampling dengan total observasi sebanyak 100 sampel. Hasil Penelitian: Berdasarkan analisis regresi linear berganda, return saham dipengaruhi oleh arus kas operasi secara positif dan signifikan namun tidak dengan laba akuntansi. Adapun secara bersama-sama, arus kas operasi dan laba akuntansi berpengaruh signifikan terhadap return saham. Keaslian/Kebaruan Penelitian: Riset ini memperjelas gambaran tentang bagaimana COVID-19 memberikan dampak secara ekonomis kepada perusahaan di sektor pertambangan.

THE IMPLEMENTATION OF CARBON TAX IN INDONESIA: REGULATIONS, CHALLENGES, AND ITS IMPACTS Hermiliani Olpah; Ambarwati; Suwandi; Wiwin Alief Bachtiar; Lala Dwipa Ananda
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1142

Through Law No. 7 of 2021, the Indonesian government has enacted carbon tax regulations to address climate change. While seen as an environmental and revenue solution, the policy encounters challenges. The carbon tax aims to reduce emissions and promote clean energy but poses economic risks for low-income groups. Despite potential national revenue gains, it may escalate production costs and prices, impacting domestic product competitiveness globally. Utilizing literature studies, this research analyzes the challenges, regulations, and impact of the implementation of the carbon tax in Indonesia. The study underscores the importance of considering various factors, including timing, for effective implementation. Strategic timing affects the overall economy, economic structure, and societal consumption patterns. A wellthought-out approach can enhance the carbon tax's effectiveness in reducing emissions and fostering a sustainable economic transition.

Training and Accompaniment Innovation Product Superior and Marketing Supheni, Indrian; Olpah, Hermiliani; Ambarwati, Ambarwati; Nabila, Alfira Juhi; Novianti, Grevita Elma
IMPOWERMENT SOCIETY Vol 6 No 2 (2023): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v6i2.919

Collaboration between the Office of Cooperatives and Micro and Small Medium Enterprises (SMEs) with STIE Nganjuk and Griya Batik Sri Rahayu played a very important role in supporting the economic development of Bulu Putren, Putren Village, Nganjuk District Nganjuk Regency. Batik and eco print SMEs are currently the leading products in Bulu Putren, Putren Village, and have prospects very good. The problems main which Become inhibitor developmentof SMEs batik and eco print are in the field of human resources. Because looking for human resources that are tenacious, skilled, and following the field difficult in an era now. Solution solving problem carried out in community service, namely to fulfill the need to increase human resources, is to recruit people who are already skilled from training that has been done, besides that too can conduct independent training for prospective employees if they do not know the world of batik and eco print. Apart from that, what this community service can do is to innovate products and product diversification, provide equipment assistance that supports the production process, for product results will for sale so that more interesting, and practice development sale and promotion which is effective through offline marketing by selling at bazaar stands when there are exhibitions and can also be done online through some media social like Instagram, Facebook, and Marketplaces other. Results after training and assistance show that there are additional variations in the type of product and packaging that can be directly obtained from Upgrade sales turnover.

PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP HARGA SAHAM PADA PERUSAHAAN. (Sektor Industri Konsumsi Tahun 2019-2021) Hermiliani Olpah; Sri Murni; Indrian Supheni; Dwi Feby Sistyaningrum
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 11 No 2 (2023): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v11i2.158

Abstract: Every year the share price of Manufacturing Companies fluctuates. This incident is due to several factors, namely internal factors and external factors. This research aims to find out whether internal factors consisting of ROA and EPS have an effect on stock prices and whether external factors consisting of the exchange rate and inflation have an effect on stock prices. This research uses quantitative research methods with a sample size of 51 consumer industry manufacturing companies registered on the IDX in the period 2019 - 2021. The data obtained were analyzed using the Statistical Program for Social Science. From the results of the hypothesis test, it was concluded that in particular ROA, EPS, Exchange Rates and Inflation had a positive and significant effect on share prices because the t value for the Return On Assets (X1) variable was 2.691 with a significance level of 0.095. This shows that t count > t table (2.691 > 2.013). The t value for the Earning Per Share (X2) variable is 3.248 with a significance level of 0.190. This shows that t count > t table (3.248 > 2.013). The t value for the Exchange rate variable (X3) is 2.763 with a significance level of 0.805. This shows that t calculated > t table (2.763 > 2.013). The t value for the Inflation variable (X4) is 2.575 with a significance level of 0.449. This shows that t calculated > t table (2.575 > 2.013). And based on the calculated F value of 11,971 > F table 2.57, then in accordance with the basis for decision making in the F test it can be concluded that the hypothesis is accepted or the variables Return On Assets (X1), Earning Per Share (X2), Exchange Rate (X3) and Inflation (X4) simultaneously influences the Stock Price variable (Y).

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN INDUSTRI PANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2020 – 2022 Karlinadewi, Novi Rahayu; Ambarwati, Ambarwati; Suroso, Bambang; Murni, Sri; Olpah, Hermiliani
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 12 No 2 (2024): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59330/ojsmadani.v12i2.189

This study aims to determine the effect of sustainability report disclosure on financial performance carried out by food industry companies listed on the Indonesia Stock Exchange in 2020-2022. The population of this research is food industry companies that are listed on the IDX in 2020-2022. The sample was determined based on the purposive sampling method, as many as 90 companies. The results of the study show that the sustainability report has a positive and significant effect on financial performance. The better the sustainability report, the less negative economic, environmental, social and governance impacts. If sustainability is good, it can increase reputation and brand loyalty.

THE IMPLEMENTATION OF CARBON TAX IN INDONESIA: REGULATIONS, CHALLENGES, AND ITS IMPACTS Hermiliani Olpah; Ambarwati; Suwandi; Wiwin Alief Bachtiar; Lala Dwipa Ananda
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 8 No. 2 (2023): October 2023
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v8i2.1142

Through Law No. 7 of 2021, the Indonesian government has enacted carbon tax regulations to address climate change. While seen as an environmental and revenue solution, the policy encounters challenges. The carbon tax aims to reduce emissions and promote clean energy but poses economic risks for low-income groups. Despite potential national revenue gains, it may escalate production costs and prices, impacting domestic product competitiveness globally. Utilizing literature studies, this research analyzes the challenges, regulations, and impact of the implementation of the carbon tax in Indonesia. The study underscores the importance of considering various factors, including timing, for effective implementation. Strategic timing affects the overall economy, economic structure, and societal consumption patterns. A wellthought-out approach can enhance the carbon tax's effectiveness in reducing emissions and fostering a sustainable economic transition.

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