Article Per Year (5 Year)
p-Index From 2021 - 2026
2.165
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Journal of Auditing, Finance, and Forensic Accounting Jurnal Bisnisman : Riset Bisnis dan Manajemen Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat ProBisnis : Jurnal Manajemen AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Klabat Accounting Review Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Journal of Sustainable Community Development Journal of Sharia Economics, Banking and Accounting Journal of Management, Accounting, and Administration
Auliya Zulfatillah
Universitas Trunojoyo Madura
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
Differential Analysis in Ultra Micro Business: The role of Activity Based Costing Rohma, Frida Fanani; Bullah, Habi; Chamalinda, Khy'sh Nusri Leapatra; Zulfatillah, Auliya
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.179

Abstract

Production costs are a part of determining the cost of goods that can affect the amount of profit generated by the company. The development of research is still limited to an effort to consider several traditional counting techniques, differential analysis and Activity Based Costing (ABC) separately. This study seeks to explore the role of differential analysis using the Activity Based Costing (ABC) method in the simultaneous analysis mechanism. This study uses a qualitative method. This research uses Ultra Micro Based on initial observations, it is shown that the understanding of the management of cost information is still very limited. Thus, an exploration was carried out by facilitating the preparation of a differential analysis by elaborating activity-based costing in the system for determining the cost of production. The results showed that the application of differential costs as the basis for making special orders decisions was to add up all production costs, variable costs and fixed costs. The profit obtained is greater than the profit obtained without a special order and the best alternative used by the company in making decisions is receiving from customers.
Peran Literasi Keuangan dan Pendapatan terhadap Keputusan Investasi Putri, Novia Agnes Kartika; Zulfatillah, Auliya
Journal of Management, Accounting, and Administration Vol. 2 No. 2: 2025
Publisher : Sekolah Tinggi Agama Islam Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i2.197

Abstract

Penelitian ini dilakukan untuk menguji seberapa besar tingkat pengaruh literasi keuangan dan jumlah penghasilan terhadap perilaku investasi. Pengujian dilakukan terhadap 40 mahasiswa jurusan Akuntansi Universitas Terbuka dengan metode purposive sampling. Mahasiswa jurusan Akuntansi Universitas Terbuka dipilih sebagai sampel dengan mempertimbangkan latar belakang mahasiswa yang sebagian besar sudah bekerja dan berpenghasilan tetap, selain itu mahasiswa jurusan akuntansi dianggap telah memiliki pengetahuan yang memadai dan terliterasi dengan baik karena telah menempuh mata kuliah yang mempelajari manajemen keuangan dan teori investasi. Pengujian dilakukan dengan pendekatan kuantitatif dengan metode survey. Proses olah data dilakukan dengan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan aplikasi SmartPLS. Hasil analisis menunjukkan bahwa literasi keuangan dan pendapatan memiliki pengaruh positif signifikan terhadap keputusan mahasiswa dalam melakukan investasi. Temuan ini mengindikasikan bahwa semakin baik tingkat literasi keuangan dan semakin tinggi penghasilan mahasiswa, maka semakin besar pula kemungkinan mereka untuk mengambil keputusan investasi yang bersifat sadar dan terstruktur. Penelitian ini sejalan dengan Theory of Planned Behavior yang menekankan bahwa niat dan perilaku seseorang sangat dipengaruhi oleh keyakinan terhadap kemampuan pribadi serta pengendalian terhadap tindakan yang dilakukan. Oleh karena itu, penguatan edukasi mengenai keuangan dan manajemen pendapatan menjadi aspek penting dalam meningkatkan literasi keuangan dan partisipasi mahasiswa dalam kegiatan investasi.
The Moderating Role of Corporate Governance on The Relationship of Capital Structure on Firm Value An-Nabilah, A. Khumairoh; Zulfatillah, Auliya
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 2, July 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i2.5512

Abstract

The development of the business world at this time has led to intense competition, which requires companies to continue to increase their value because company value is one of the goals that determine the long-term success of the company. This study aims to examine the effect of capital structure on firm value and to examine the moderating effect of corporate governance on the effect of capital structure on firm value. This research is quantitative research using secondary data taken from the official website of the Indonesia Stock Exchange (IDX) and the official website of each company. The population in this study are food and beverage companies listed on the IDX in 2019-2023. The sample in this study consisted of 230 companies selected based on purposive sampling technique with criteria that have consistently reported annual reports in 2019-2023. The data analysis technique used in this study is moderation regression analysis using SPSS version 25. The results showed that capital structure negatively affects firm value and corporate governance is able to moderate the effect of capital structure on firm value.
Co-Authors An-Nabilah, A. Khumairoh Badriyah Basyari, Alif Sulthon Cahyadi, Nur Chamalinda , Khy’sh Nusri Leapatra Chamalinda, Khy'sh Nusri Leapatra Chasanah, Riris Nur Citra Lutfia fitriyah, anik Frida Fanani Rohma Habi Bullah Hakim, Tito IM. Rahman Haris, Moch. Imam Agus Faisol Khy’sh Nusri Leapatra Chamalinda Listiana, Yufita M. Boy Singgih Gitayuda Mardini, Dwi Muhammad Syam Kusufi Putri, Fathiya Qonita Putri, Novia Agnes Kartika Putri, Salsabilah Haryanto Rahmat Zuhdi Rian Abrori Sistifanie Putri Handayani Viraninur, Febriana Inggrit