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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Terapan Abdimas Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ekonomi Manajemen Sistem Informasi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Jurnal STEI Ekonomi Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Indonesian Community Service and Empowerment Journal (IComSE) Jurnal Akuntansi dan Governance Journal of Sustainable Community Development (JSCD) Jurnal Ilmiah Wahana Pendidikan Indonesian Journal of Society Engagement (IJSE) ETNIK : Jurnal Ekonomi dan Teknik Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Journal of Accounting and Finance Management (JAFM) Management Research Studies Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Mulia Pratama Jurnal Ekonomi dan Bisnis Research Trend in Technology and Management Madani: Multidisciplinary Scientific Journal Neraca Manajemen, Akuntansi, dan Ekonomi Indonesian Journal of Economics and Strategic Management TECHNOVATE Journal of Economic Resilience and Sustainable Development Atestasi : Jurnal Ilmiah Akuntansi
Nuryati, Tutty
Universitas Bhayangkara Jakarta Raya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Ethical Perceptions of Accountant: The Role of Professional Ethical Knowledge, God's Locus of Control and Love of Money Mais, Rimi Gusliana; Nuryati, Tutty
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.792

Abstract

This study investigates the impact of accounting students' knowledge of professional ethics on their ethical perceptions, with the moderating variable of the love of money. The study employs SmartPLS software and focuses on accounting students from the 2018 to 2020 classes at various state and private campuses in East Jakarta. The research sample comprises 96 participants who completed a questionnaire distributed online via Google Forms. The findings indicate that while knowledge of professional ethics does not predict ethical perceptions, a God Locus of Control does have a positive effect. Also, Love Of Money was not found to moderate ethical knowledge, but God's Locus of Control impacts ethical perceptions. These results suggest that accounting students must strengthen their knowledge of professional ethics, understand God's Locus of Control, and avoid excessive love of money to become successful and integrated accountants.
Meningkatkan Keuntungan Bisnis dengan Pemanfaatan Fungsi Bussiness Inteligence Tutty Nuryati; Astrid Fitria Malik; Farah Aulia Ernawati; Latiefah Juliacahya; Muhammad Rifa Nawawi; Ria Restyananda; Sania Murtafia Dara Jati; Yuyun Indah Cahyani
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 4 No. 5 (2023): Jurnal Ekonomi Manajemen Sistem Informasi (Mei - Juni 2023)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jemsi.v4i5.1513

Abstract

Business intelligence memiliki proses pengumpulan data yang dapat mempermudah proses pengambilan keputusan yang bertujuan untuk mengetahui strategi bisnis yang digunakan dalam dunia bisnis. Strategi bisnis adalah proses bagaimana bisnis berjalan dengan baik, dan setiap perusahaan dapat mencapai target laba yang besar. Artikel ilmiah ini menggunakan metode kualitatif, dimana hasil penelitiannya membahas tentang cara meningkatkan keuntungan bisnis dengan memanfaatkan fungsi Business Intelligence. Laba merupakan keuntungan bagi perusahaan yang telah diperhitungkan dalam setiap usaha yang dijalankan. Strategi bisnis yang dapat digunakan adalah strategi pemasaran untuk menentukan target yang dituju dan menarik pelanggan agar tertarik membeli, setiap perusahaan dapat meningkatkan penjualan dengan cara ini. Meningkatkan keuntungan dalam dunia bisnis dengan menganalisis konsumen dengan tren perdagangan terkini menggunakan promosi yang menarik, memperluas target konsumen dalam penjualan, dan mengevaluasi bisnis yang dijalankan.
Analysis of the consumptive behavior of Muslim consumers: A study on social, psychological, and financial literacy Munir, Munir; Mais, Rimi Gusliana; Achmad, Aisah; Nuryati, Tutty; Sakti, Sri Handoko
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/serambi.v5i3.1235

Abstract

This research aimed to examine how social, psychological, and financial literacy factors influence the online shopping behavior of college students. The study included 350 undergraduates from Jakarta who were selected using a convenience sampling method. The data was analyzed using regression analysis, which revealed that social and psychological factors significantly negatively impact students' online shopping behavior. On the other hand, financial literacy has a significantly positive impact. This study gives students and the community important insights into managing finances effectively and avoiding impulsive purchases of unnecessary items. Public interest statement As the Muslim population continues to grow, it becomes increasingly important to understand the values, preferences, and needs of Muslim consumers. This knowledge can help businesses develop relevant products, improve marketing strategies, and build stronger relationships with their target markets. This study provides valuable insights into consumer behavior, particularly among Muslim consumers.
Pengaruh Kapitalisasi Pasar, Struktur Modal dan Arus Kas Operasi terhadap Tingkat Pengembalian Saham Sundari, Iska Ayu; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1212

Abstract

The basic materials sector in Indonesia experienced significant stock price volatility between 2019 and 2023, largely due to external factors such as geopolitical conflicts and global economic uncertainty. This study aims to examine the effect of market capitalization, capital structure, and operating cash flow on stock returns in basic materials companies listed on the Indonesia Stock Exchange. A quantitative approach was applied using secondary data from annual financial statements and public market data. The population includes all basic materials sector companies during the 2019 -2023 period, and purposive sampling yielded 42 firms. The study applied panel data regression using first-difference transformation and natural logarithm transformation for market capitalization to improve data stability. Model selection was conducted through Chow, Hausman, and Lagrange Multiplier tests, while classical assumption tests ensured model validity. Regression analysis using the Common Effect Model showed that each independent variable market capitalization, capital structure, and operating cash flow has a significant positive effect on stock returns. Simultaneously, the three variables jointly influence stock returns, explaining 98.3% of its variation. These findings suggest that both external (market capitalization) and internal (capital structure and operating cash flow) company factors are crucial in determining stock performance. The results have practical implications for investors and corporate managers in optimizing capital decisions and assessing company financial sustainability in volatile market conditions.
Pengaruh Cash Holding, Investment Opportunity Set, dan Dividend Policy terhadap Firm Value Dewi, Atika Somantri; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1213

Abstract

The consumer non-cyclicals sector has experienced sluggish stock price movements in recent years due to weakened currency performance and declining purchasing power. These conditions raise concerns about the factors influencing firm value in this sector. This study aims to examine the effect of cash holding, investment opportunity set, and dividend policy on firm value in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. The research applies a quantitative approach using secondary data from annual financial reports for the 2020–2023 period, involving 46 companies selected through purposive sampling. Data analysis was conducted using panel data regression with the common effect model, supported by classical assumption tests and hypothesis testing. The results show that, partially, investment opportunity set has a significant positive effect on firm value, while cash holding and dividend policy do not significantly influence firm value. Simultaneously, all three variables jointly affect firm value. These findings highlight the importance of future investment prospects as a key driver of firm value, whereas cash reserves and dividend distributions appear to play a less decisive role in investor decision-making.
Pengaruh Aset Berwujud, Pertumbuhan Penjualan dan Risiko Bisnis terhadap Struktur Modal Sari, Ayu Permata; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1215

Abstract

The property and real estate sector has faced significant challenges in recent years, particularly due to the Covid-19 pandemic and rising interest rates. These conditions have impacted corporate financing decisions, especially capital structure. This study aims to examine the effect of tangible assets, sales growth, and business risk on capital structure among property and real estate companies listed on the Indonesia Stock Exchange. A quantitative approach was used, employing secondary data derived from annual financial reports for the period 2019–2023. To meet the classical assumption requirements and enhance data normality, capital structure data was transformed using a square root, and the data series was differenced, resulting in a final sample of 176 firm-year observations from 44 companies selected via purposive sampling. Data were analyzed using panel data regression with the common effect model, supported by classical assumption tests. The findings reveal that business risk has a significant negative effect on capital structure, while tangible assets and sales growth have no significant influence. Simultaneously, the three independent variables significantly affect capital structure. These results imply that firms with high business risk tend to be more cautious in utilizing debt, aligning with the trade-off theory. Conversely, tangible assets and sales growth do not necessarily determine capital structure decisions in the observed sector.
Pengaruh Independent Board Of Commissioner, Profitability dan Growth Opportunity terhadap Firm Value Azhara, Yarika; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1217

Abstract

The non-cyclical consumer goods sector is considered attractive for investors due to its stable demand and resilience in times of economic uncertainty. However, firm value in this sector can still fluctuate due to internal governance and performance factors. This study aims to examine the effect of the independent board of commissioners, profitability, and growth opportunity on firm value in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. The study uses a quantitative approach with panel data obtained from 46 companies over the 2020–2023 period. The analysis is conducted using panel data regression with the fixed effect model, following data transformation to address classical assumption issues. The findings reveal that the independent board of commissioners has a significant negative effect on firm value, suggesting that increased board independence does not automatically translate to higher investor confidence. On the other hand, profitability and growth opportunity show a significant positive effect, indicating that companies with stronger earnings performance and higher growth potential tend to have higher firm value. These results highlight the importance of effective governance and financial performance in enhancing firm value in the Indonesian consumer goods sector.
Synchronization NIK to NPWP, Challenges to the Tax Payment System Khasanah, Uswatun; Nuryati, Tutty; Yozi, Vitra
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3208

Abstract

The research was conducted with a sample of MSME (Small and Medium Enterprises) business actors who carry out culinary business activities. The research conducted observations with the aim of finding out how much respondents responded to the modernization of the tax administration system with the synchronization of NIK and NPWP. The research uses qualitative methods with research stages so that it produces output that can be accounted for. The questionnaire that could be processed was 81 respondents. Research states that respondents gave a choice on a scale of 5 for modernizing the tax administration system at 66.67% and synchronization NIK with NPWP at 33.33%. The public is aware of the new regulations from the DJP, but socialization needs to be carried out consistently with various media so that the public understands that every new regulation made is aimed at the welfare of the community.
Co-Authors Achmad, Aisah Adrian Muluk, Muhammad Agatha Maharani Yulaeli Ajeng Putri Wahyuningtyas Amalia Mustika Aryafu'adi Antari Yuliana, Novi Anwar, Bunga Aprilia Salsabilla Ari Rahmawan Astrid Fitria Malik Ayu Permata Sari Azhara, Yarika Bagus Aditya, Ade Bagus Styoko Purwo Bernadetta Erika Tambunan Beti Nurbaiti Budi Kurniawan Cahya Kamila, Aulia Damayanti Miranda, Ilvina Defiani Nindasari Dewi Puspaningtyas Dewi, Atika Somantri Dian Surya Sampurna Diana Frederica Diana Putri Dina Erliana Dinanti, Dara Endah Prewesti Ningrum Fanny Khamillah Hasim Farah Aulia Ernawati Febrilda Putri Budiawan Hafizh, Muhammad Maulana Hanafairus, Lisita Handoko Sakti, Sri Herianti, Eva Herianti Hery Widijanto Husain Nurisman Indah Masri Indah Puspita Sari Joko Bagio Santoso Juhdi Ropiki Kamila, Sahla Khan, Muhammad Asif Khoirunnisa Heriana, Putri Kinasih, Estu Latiefah Juliacahya Lestari Lestari Machdar , Nera Marinda Manrejo, Sumarno Manrejo, Sumarno Sumarno Manurung , Adler Haymans Marinda Machdar, Nera Muhammad Hasbi Muhammad Luthfi Muhammad Rifa Nawawi Mukuan, Arthur Munir Munir, Munir Mutiah Mutiah Myana, Try Nabilah, Jihan Ni Putu Eka Widiastuti Ningrum, Aisyah Eka Ningrum, Endah Prawesti Novianti, Anita Nurbaiti, Beti Nurbaiti, Betti Nurbaiti, Betty Pangaribuan, David Pratiwi Nila Sari Prawesti, Endah Purba, Lidia Margaretta Puspaningrum, Endah Puspaningtyas, Dewi Putri Anggraeni, Selvia Putri, Melansa Putri, Sela Dwi Putri, Yosi Ika Raden Mohamad Herdian Bhakti Rahmawati, Siska Aprilia Randy Kuswanto Refi Fadilla, Meisya Ria Restyananda Rimi Gusliana Mais Rimi Gusliana Mais Rosa, Elia Rossa, Elia Sakti, Sri Handoko Salsabila, Thoriqoh Sania Murtafia Dara Jati Sapridin, Sapridin Saprudin Saprudin, Saprudin Sembiring, Rinawati Setyaningsih, Fitri Sumarno Manrejo Sundari, Iska Ayu Susilawati, Susilawati Syamil, Ahmad Toto Aminoto Tri Widyastuti Triyani Ismayadi uswatun khasanah Uswatun Khasanah Wardani, Tiara Kusuma Wiwi Idawati Yozi, Vitra Yulaeli, Tri Yuyun Indah Cahyani