Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal EkoBis ( Ekonomi & Bisnis ) Jurnal Akuntansi Multiparadigma Indonesian Journal of Community Services Economic Reviews Journal
Nunung Ghoniyah
Universitas Islam Sultan Agung
Humanities Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Etika Bisnis Islam dalam Peningkatan Kinerja Bisnis Berkelanjutan pada UMKM Jasa Nursery di Semarang Nunung Ghoniyah; Sri Hartono; Bedjo Santoso
Indonesian Journal of Community Services Vol 4, No 2 (2022): November 2022
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijocs.4.2.125-131

Abstract

Tujuan dari pengabdin ini adalah untuk membantu UMKM meningkatkan kinerja berkelanjutan suatu bisnis, melalului penguatan aksioma etika bisnis Islam, yaitu unity, free will, equilibrium, responsibility dan ihsan, pada Perusahaan Nursery di Kota Semarang. Oleh karena itu diperlukan adanya pengetahuan tentang etika bisnis Islami dalam layanan produk jasa. Pendampingan secara online dalam bentuk webinar series, yang tujuannya adalah untuk memberikan pendampingan mengenai bagaimana mengelola bisnis di masa Pandemi dengan tetap memperhatikan asas kesejahteraan masyarakat, terutama kesehatan dan keselamatan. Untuk meningkatkan pengetahuan dan pemahaman masyarakat mengenai ‘Etika bisnis Islam layanan produk Jasa’ dalam meningkatkan kesejahteraan dan perekonomian dan memberikan media pembelajaran dalam mendiagnosis masalah yang dihadapi pelaku usaha dalam bianaan industry ekonomi kreatif di bidang ‘Jasa Nursery’ dan membantu dalam menyelesaikan masalah yang dihadapi. Hasil pengabdian menunjukan bahwa UMKM Jasa Nursery dapat meyelesaikan permasalahan melalui etika bisnis Islam (unity, free will, equilibrium, responsibility dan ihsan).The purpose of this service is to help MSMEs improve the sustainable performance of a business, through strengthening the axioms of Islamic business ethics, namely unity, free will, equilibrium, responsibility and ihsan, at Nursery Companies in Semarang City. Therefore it is necessary to have knowledge of Islamic business ethics in service products. Online assistance in the form of a webinar series, the purpose of which is to provide assistance on how to manage a business during a pandemic while still paying attention to the principles of community welfare, especially health and safety. To increase people's knowledge and understanding of 'Islamic business ethics and service products' in improving welfare and the economy and provide learning media in diagnosing problems faced by business actors in the creative economy industry fostered in the field of 'Nursery Services' and assisting in solving problems faced. The results of the service show that the MSME Nursery Services can solve problems through Islamic business ethics (unity, free will, equilibrium, responsibility and ihsan).
Analisis Perilaku Penggunaan Electronic Money terhadap Kinerja Keuangan UKM Erma Sri Hastuti; Nunung Ghoniyah
Jurnal Ekonomi dan Bisnis Vol 24, No 1 (2023): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.24.1.46-54

Abstract

Usaha Kecil Menengah (UKM) dapat dikategorikan sebagai salah satu pihak yang patut mendapat perhatian dalam mendukung pencapaian inklusi keuangan. Adopsi teknologi oleh UKM mampu memberikan keunggulan kompetitif untuk mempertahankan kekuatannya di pasar. Penelitian ini menggabungkan dua teori, yaitu: teori TAM dan TPB dalam penerimaan e-money oleh UKM dan bagaimana dampaknya terhadap kinerja keuangan UKM. Variabel penelitian ini adalah persepsi kegunaan, norma subjektif, penggunaan perilaku dan kinerja keuangan. Data statistik didasarkan pada data yang dikumpulkan, melalui kuesioner survei dari 105 UKM di Indonesia Penelitian ini menggunakan SEM-PLS untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa persepsi kegunaan dan norma subjektif berpengaruh positif dan signifikan terhadap Perilaku penggunaan uang elektronik. Studi tersebut mengungkapkan bahwa penggunaan Perilaku memiliki dampak positif terhadap kinerja keuangan
HOW DO TAX AVOIDANCE AND PROFITABILITY INFLUENCE A FIRM'S INTRINSIC VALUE? Luluk Muhimatul Ifada; Nunung Ghoniyah; Nurcahyono Nurcahyono
Jurnal Akuntansi Multiparadigma Vol 14, No 1 (2023): Jurnal Akuntansi Multiparadigma (April 2023 - Agustus 2023)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.1.08

Abstract

Abstrak - Bagaimana Penghindaran Pajak dan Profitabilitas Mempengaruhi Nilai Intrinsik Perusahaan?Tujuan Utama – Penelitian bertujuan menelaah bagaimana penghindaran pajak dan profitabilitas mempengaruhi nilai intrinsik perusahaan.Metode – Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian ini adalah perusahaan manufaktur selama periode 2016-2020.Temuan Utama – Profitabilitas perusahaan yang menunjukkan peningkatan laba umumnya dipandang prinsipal mampu memperluas ekspansi investasi sehingga meningkatkan nilai instrinsik. Selain itu, dividen bukan menjadi pilihan utama dalam berinvestasi karena investor lebih memilih bertransaksi untuk jangka pendek. Bagi perusahaan yang mengalami masalah, penurunan tarif pajak menjadi lebih penting. Implikasi Teori dan Kebijakan –  Penelitian ini menunjukkan relevansi teori agensi dalam penentuan nilai intrinsik perusahaan. Pada aspek praktik, nilai intrinsik perusahaan harus dikelola manajemen karena merupakan faktor yang diperhatikan investor sehingga perusahaan perlu mengelola sumber daya, aset, atau modal yang dimiliki untuk menghasilkan keuntungan. Kebaruan Penelitian - Penelitian ini menambahkan penghindaran pajak untuk mencari penjelasan upaya melakukan perencanaan pajak dan dampaknya. Abstract - How Do Tax Avoidance and Profitability Influence a Firm's Intrinsic Value?Main Purpose – The research examines how tax avoidance and profitability affect the firm's intrinsic value.Method – This study uses multiple linear regression methods. The sample is manufacturing companies during the 2016-2020 period.Main Findings - The profitability of companies that show an increase in profits is generally viewed by principals as being able to expand investment expansion, thereby increasing intrinsic value. In addition, dividends are not the primary choice in investing because investors prefer short-term transactions. For companies experiencing problems, lowering the tax rate is even more critical. Theory and Practical Implications – This research demonstrates the relevance of agency theory in determining a company's intrinsic value. On the practical aspect, the firms' intrinsic value must be managed by management because it is a factor that investors pay attention to, so companies need to manage their resources, assets, or capital to generate profits.Novelty - This research adds tax avoidance to seek explanations for tax planning efforts and their impact.
Peran Leverage dan Profitabilitas dengan Kebijakan Deviden sebagai Variabel Moderasi terhadap Nilai Perusahaan Allih Gagah May Suci Sari; Nunung Ghoniyah
Economic Reviews Journal Vol. 3 No. 4 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i4.520

Abstract

This research aims to examine the influence of leverage, profitability and dividend policy on company value as well as the role of dividend policy in moderating (giving a strengthening or weakening effect) the influence of leverage and profitability on the value of consumer good companies on the Indonesia Stock Exchange in 2021-2023.The population in this research is consumer good companies on the Indonesian stock exchange for the 2021-2023 period with a total of 48 companies. Then a sample of 25 companies in the period 2021-2023 used the purposive sampling method.This research is quantitative research where the data is then analyzed using the multiple linear regression method using moderation test analysis as a tool for measuring relationships. The results of this research show that leverage has a negative and significant effect on company value, profitability has a positive and significant effect on company value, dividend policy has a positive and significant effect on the company and dividend policy has a strengthening effect on the leverage and profitability variables on company value.Dividend policy can be a moderating variable for leverage and profitability on company value. It is known that the R Square value is 0.834, which means that the contribution of the leverage variable and profitability variable to the company value variable after the moderation variable (dividend policy) is 83.4%.So it can be concluded that after the existence of the moderation variable (dividend policy) it can strengthen the influence of the leverage variable and profitability variable on the company value variable.
Co-Authors Allih Gagah May Suci Sari Bedjo Santoso Kadri Erma Sri Hastuti Luluk Muhimatul Ifada Nurcahyono Nurcahyono Sri Hartono