Article Per Year (5 Year)
p-Index From 2020 - 2025
5.514
P-Index
This Author published in this journals
All Journal JKI (Jurnal Konseling Indonesia) AL-ATHFAL : JURNAL PENDIDIKAN ANAK JPPI (Jurnal Pendidikan Islam Pendekatan Interdisipliner) BJRA (Bongaya Journal of Research in Accounting) Jambura Accounting Review Indonesian TESOL Journal JEKPEND Jurnal Ekonomi dan Pendidikan Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam Al-MAIYYAH : Media Transformasi Gender dalam Paradigma Sosial Keagamaan Journal De Facto Journal of Advanced Guidance and Counseling Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Loghat Arabi: Jurnal Bahasa Arab & Pendidikan Bahasa Arab Muhasabatuna: Jurnal Akuntansi Syariah Golden Ratio of Finance Management Literasi Nusantara Seminar Nasional Pengabdian Kepada Masyarakat Journal of Applied Management Research Journal of Innovation and Research in Primary Education TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Indonesian Journal of Pedagogical and Social Studies Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Indonesian Journal of Islamic Counseling Jurnal Ilmiah Multidisiplin Indonesia International Conference on Islamic Economic Jurnal Abdi Anjani Journal An-Nafs: Kajian Penelitian Psikologi Future Academia : The Journal of Multidisciplinary Research on Scientific and Advanced Al-Wazan Journal of Education and Teacher Training Innovation (JETTI)
Nur Afiah, Nur
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Physics Social Sciences Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
Analisis Efektivitas Pengendalian Piutang Pada PT PLN (Persero) UID Sulselrabar Wahyuni, Sri; Anwar, Azwar; Afiah, Nur
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.166

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pengendalian piutang pada PT PLN (Persero) UID Sulselrabar selama periode 2020–2023. Penelitian dilakukan pada PT PLN (Persero) UID Sulselrabar karena kompleksnya pendapatan dari perusahaan tersebut. Metode yang digunakan adalah analisis kuantitatif deskriptif dengan teknik pengumpulan data melalui dokumentasi, menggunakan data primer dan sekunder dari laporan penjualan kredit dan statistik internal PLN. Hasil penelitian menunjukkan bahwa pengendalian piutang belum sepenuhnya efektif. Meskipun rasio Collection Periods (CP) secara konsisten memperoleh skor tertinggi stabil pada angka 4 sesuai standar Kementerian BUMN, hal ini tidak diikuti oleh kinerja rasio Receivables Turnover (RTO) yang justru fluktuatif dan berada di bawah standar industri. Kondisi ini mengindikasikan konversi piutang menjadi kas masih belum optimal, yang berdampak pada likuiditas dan efisiensi modal kerja perusahaan. Terdapat kesenjangan antara efisiensi waktu pengumpulan piutang dan efektivitas perputaran piutang. Dengan demikian, pengendalian piutang perlu ditingkatkan, khususnya dalam aspek peningkatan Receivables Turnover (RTO) agar pengelolaan piutang lebih optimal dan sesuai standar industri.
Analysis of the Impact of Unified E-Bupot on Compliance with Income Tax Article 23 Withholding, Payment, and Reporting at PT Samudera Makassar Logistik Irwanti, A. Azzahra Asri; Hamzah, Hajrah; Afiah, Nur
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 8 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) 2025
Publisher : Sean Institute

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

Abstract

This study aims to analyze the implementation of the Unification e-Bupot system in the process of withholding, depositing, and reporting Article 23 Income Tax at PT Samudera Makassar Logistik, assess its compliance with applicable tax regulations and procedures, and test the impact of Unification e-Bupot on company compliance in depositing and reporting Article 23 Income Tax. This study uses a qualitative method with a focus on the impact of the implementation of the Unification e-Bupot system on company compliance in fulfilling its tax obligations during the period April 2022 to April 2024. Data were collected through documentation and interviews, then analyzed using four components: data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Unification e-Bupot system has had a positive impact by simplifying the process of withholding, depositing, and reporting Article 23 Income Tax, and its implementation is in accordance with applicable tax regulations, although there are still delays caused by external factors such as server disruptions. Overall, PT Samudera Makassar Logistik is assessed as a compliant taxpayer based on Norman D. Nowak's compliance theory and the Minister of Finance Regulation Number 39/PMK.03/2018. The implementation of the e-Bupot Unification system has been proven to increase efficiency and compliance in fulfilling tax obligations.
Differentiation of parents' moral cultivation in educating children in the South Sulawesi Afiah, Nur
Journal of Advanced Guidance and Counseling Vol. 5 No. 2 (2024): Vol. 5 No. 2 (2024)
Publisher : Fakultas Dakwah dan Komunikasi UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jagc.2024.5.2.18092

Abstract

Purpose -  The research conducted aims to complement previous research on differences in moral cultivation carried out by parents in educating children. Method - This quantitative research was conducted to examine differences in parents' moral instilling in educating children in four regions in South Sulawesi, namely Parepare, Barru, Sidrap, and Pinrang. The research subjects were 133 parents who had children between the ages of 6 and 12 years. Results - The results showed that there were differences in the moral inculcation of parents in educating children in the South Sulawesi region with statistical similarities, namely (Sig) < 0.05 or (0.003) < 0.05. Implication - The research conducted recommends that parents be provided with pills or carry out psychoeducation regarding moral values and parenting. This aims to prepare a superior generation who is able to compete and be accepted in society amidst the increasingly rapid development of science and technology. Originality/Value - There are differences in the cultivation of morals carried out by parents in educating children in the South Sulawesi region. This is in line with research conducted by Children learn about right and wrong things from parents. The family atmosphere and the way of disciplining children are factors that play an important role. *** Tujuan - Penelitian yang dilakukan bertujuan untuk melengkapi penelitian sebelumnya mengenai perbedaan penanaman moral yang dilakukan orang tua dalam mendidik anak. Metode - Penelitian kuantitatif ini dilakukan untuk menguji perbedaan penanaman moral orang tua dalam mendidik anak di empat daerah di Sulawesi Selatan, yaitu Parepare, Barru, Sidrap, dan Pinrang. Subjek penelitian adalah 133 orang tua yang memiliki anak berusia antara 6 dan 12 tahun. Hasil - Hasil penelitian menunjukkan bahwa terdapat perbedaan penanaman moral orang tua dalam mendidik anak di wilayah Sulawesi Selatan dengan kesamaan secara statistik, yaitu (Sig) < 0,05 atau (0,003) < 0,05. Implikasi - Penelitian yang dilakukan merekomendasikan agar para orang tua dibekali dengan pil atau melakukan psikoedukasi mengenai nilai-nilai moral dan pola asuh anak. Hal ini bertujuan untuk mempersiapkan generasi unggul yang mampu bersaing dan diterima di masyarakat di tengah perkembangan ilmu pengetahuan dan teknologi yang semakin pesat. Orisinalitas/Nilai - Terdapat perbedaan penanaman moral yang dilakukan oleh orang tua dalam mendidik anak di wilayah Sulawesi Selatan. Hal ini sejalan dengan penelitian yang dilakukan oleh Anak belajar tentang hal yang benar dan salah dari orang tua. Suasana keluarga dan cara mendisiplinkan anak menjadi faktor yang berperan penting.
Co-Authors Abdul Haris Abdul Haris Sunubi Afifah, Evi Ana Fitriana Anandasari, Tasya Anggriana, Siti Annisa, Dian Anwar, Azwar Arifin, Arif Zaenal Ariya, Muhammad Arqam, Arqam Aspri, Ahmad Rizaldi Asri, Rahmatul Azis, Fajriani Azizah, Friska Rahmatika Dalimunthe, Muhammad Rizqan Ahsanu Dayu, Dian Permatasari Kusuma Dunakhir, Samirah Fakhruddin, Zulfah Fauziah Fauziah Ferdi Ferdiansyah, Lalu Ferdiansyah, Lalu Ferdi Fitriyani, Nurleli Gunawan, Arbella Rizkia Hamzah Hamzah Hamzah, Hajrah Handayani, A. Asti Haq, Nursyam Arifa Hariany Idris Hasrati, Hasrati Hiljati, Hiljati Holiah, Iis Huriyah, Andi Husnul Idris, Nur Irsan Ika Putri, Hindong Irham Irham Irmayani, I. Irwanti, A. Azzahra Asri Istiq'faroh, Nurul Juniwati Juniwati Kadir, Amiruddin M. Ridwan Tikollah Mahmud, Basri Mandung, Fitriani Mauliza, Rully Muhammad Arif Muhammad Azis Muhammad Haramain Muin, Rahmawati Mujahid Mujahid, Mujahid Mukhammad Idrus Munawwarah Munawwarah, Munawwarah Murtadho, Fawwaz Mustary, Emilia Muthaharah, Fitria Mutiara Putri, Mutiara Nana Suryana Nasriani Nasriani Nathania Pratiwi Nuriman Nurlela Penampe, Marie Anne Ester Purnomo, Bintoro Bagus Puspitasari, Feni Rijal, Abdul Rizaldi Aspri, Ahmad Rohanah, Rohanah Rosaninda, Rosaninda Rustam, Utari Ryketeng, Masdar Safiruddin Al Baqi, Safiruddin Sahade Salsabila, Adinda Aura Sam, Andi Aliyyah Ramadhani Samaun, Siti Salina Samsinar Samsinar Sappeami, Sappeami Saputra, Fadhli Arief Sri Wahyuni Sugiati Sugiati Sulvinajayanti Suriyanti, S. Tenribali, Andi Anugrah Caezar Tjalla, Maghdalena Zulaita