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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Scientia Jurnal Pengabdian Masyarakat Asia Journal Of Business, Finance, and Economics (JBFE) ProBisnis : Jurnal Manajemen Jurnal Pengabdian Masyarakat Indonesia (JPMI) Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Multidisiplin Sahombu Journal of Accounting Taxing and Auditing (JATA) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi, Akuntansi dan Perpajakan
Nastiti Rizky Shiyammurti
Universitas Telkom
Arts Humanities 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 Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analisis Green Accounting Antara Kepedulian Dan Pemahaman Pelaku UMKM Jejen Jaenudin; Shiyammurti, Nastiti Rizky; Bhaktiar, R. Enough; Nugraha, Hari Satia; Mulyeni, Sri
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6625

Abstract

This study examines the understanding and concern of MSMEs towards Green Accounting. This study uses a qualitative descriptive method with data collection through interviews, observations and documentation. The informants in this study were business actors in Cimahi Tengah District, Cimahi City. The results of the study indicate that business actors' understanding situs slot gacor777 of Green Accounting is still lacking, as evidenced by the absence of records in the financial reports made regarding the budget or cost analysis of Green Accounting. The lack of knowledge of business actors is due to the lack of information received from both the government and other institutions. However, business actors already have an awareness of protecting the environment by sorting organic and non-organic waste by separating them in different places. Business actors record the cost of cleaning up waste as additional costs or variable costs, in addition to other forms of awareness that business actors already have by providing social assistance to the community around the place of business where this is part of the concern for the environment that has been carried out by business actors.
Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan WPOP Dengan Pengetahuan Teknologi Informasi Kartika, Tita; Azhari, Ceriska; Shiyammurti, Nastiti Rizky; Farman, Fanji
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1710

Abstract

The deliberate and voluntary actions taken by taxpayers to satisfy their tax duties and exercise their rights, demonstrating a favourable attitude towards tax responsibilities, are referred to as tax compliance. This study uses information technology expertise as a moderating variable at the Bandung Intermediate Tax Office (KPP) to investigate how the installation of the e-filing system affects taxpayer compliance. Convenience sampling was used in the study, and 79 respondents' information was gathered using online surveys. Multiple linear regression analysis, moderation regression analysis, and path analysis approaches were applied in a quantitative manner. The results show that when information technology expertise is taken into account, the adoption of the e-filing system has no discernible impact on taxpayer compliance. The findings of the moderated regression analysis show that the association between the adoption of an e- filing system and taxpayer compliance is not moderated by information technology knowledge, as evidenced by the significant value of 0.845, which is higher than the cutoff point of 0.05.
PENGARUH SISTEM INFORMASI AKUNTANSI (SIA) DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN OBJEK WISATA PUSPA IPTEK SUNDIAL Shiyammurti, Nastiti Rizky; Nuraidah, Saniah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ey8bpt79

Abstract

Laporan keuangan merupakan satu dari banyaknya elemen penting dalam operasional perusahaan dikarenakan laporan keuangan dapat menerangkan informasi perihal posisi keuangan, kinerja, juga arus kas dari perusahaan pada suatu periode. Menjadi sarana penting dalam mengkomunikasikan informasi keuangan perusahaan kepada para stake holder. Bagi manajemen perusahaan, laporan keuangan yang berkualitas dapat dijadikan dasar dalam penyusunan strategi, evaluasi kerja, dan langkah bisnis kedepannya. Lalu bagi investor maupun kreditur, kualitas laporan keuangan ini sangat penting untuk dapat menilai risiko, profitabilitas, serta kelangsungan perusahaan dalam jangka panjang. Tujuan dilakukannya penelitian ini yakni bermaksud untuk mengetahui efek dari Sistem Informasi Akuntansi (SIA) dan Motivasi Kerja terhadap Kualitas Laporan Keuangan Puspa IPTEK Sundial. Dalam penelitian ini digunakan analisis deskriptif asosiatif dan regresi berganda dalam menganalisis data yang menggunakan software SPSS. Dalam studi ini ditemukan bahwa secara parsial atau mandiri Sstem Informasi Akuntansi (SIA) tidak memiliki pengaruh bagi kualitas laporan keuangan. Disisi lain, Motivasi Kerja memiliki efek yang positif bagi kualitas laporan keuangan. Efek secara simultan juga ditemukan dalam penelitian ini yakni Sistem Informasi Akuntansi (SIA) dengan Motivasi Kerja memiliki efek secara simultan terhadap kualitas laporan keuangan.
Assistance for SMEs in Obtaining Business Legality through OSS RBA in Cimahi City West Java Mulyeni, Sri; Handayani, Rini; Shiyammurti, Nastiti Rizky; Jaenudin, Jejen; Herlina, Herlina
Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i1.1261

Abstract

Purpose: This research investigates the impact of the COVID-19 pandemic on Micro, Small, and Medium Enterprises (MSMEs) in Cimahi City, West Java, and evaluates government efforts to support their recovery by simplifying the business legality process through the Online Single Submission Risk Based Approach (OSS-RBA) application. Method: Employing a mixed-methods approach, quantitative data on MSMEs' pandemic impact and qualitative insights into the OSS-RBA application's efficacy are collected via surveys, reports, interviews, and focus groups. The analysis involves statistical techniques and thematic analysis. Practical Applications: The study informs policymakers, stakeholders, and MSMEs on leveraging digital solutions like OSS-RBA for smoother permit acquisition. It suggests refining support mechanisms and targeted interventions to bolster the resilience of MSMEs amidst challenges. Conclusion: Government support and digital solutions like OSS-RBA are crucial for MSME recovery post-pandemic. Recommendations aim to enhance the business environment and foster sustainable local development.
The Effect Of Company Size And Capital Structure On Company Value (Study On Property And Real Estate Companies Listed On The Indonesian Stock Exchange) Nastiti Rizky Shiyammurti; Yanti Ramadanti
Jurnal Scientia Vol. 13 No. 03 (2024): Education and Sosial science, June - August 2024
Publisher : Sean Institute

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

Abstract

The purpose of this study was to examine and determine the effect of firm size and capital structure partially and simultaneously on firm value. This study uses property and real estate companies listed on the Indonesia Stock Exchange during the 2016-2022 period as the population. The sampling technique used is purposive sampling method where the sample is taken based on certain criteria according to the will of the researcher, so that based on these retrieval criteria a sample of 140 companies is obtained. This study uses secondary data and the data analysis method is carried out by multiple linear regression tests with the help of SPSS version 25 software as a data processing programme. In this study, the ratio used as an indicator to measure the dependent variable of firm value is PBV (Price to Book Value). The results of this study indicate that partially firm size and capital structure have a significant and negative effect on firm value. While simultaneously firm size and capital structure have a significant and positive effect on firm value.
The Effect Of Leverage Level And Company Size On Profit Growth (Study On Food And Beverage Companies Listed On The Indonesian Stock Exchange (IDX) 2019-2023) Nastiti Rizky Shiyammurti; Ersa Malani Karamoy
Jurnal Scientia Vol. 13 No. 03 (2024): Education and Sosial science, June - August 2024
Publisher : Sean Institute

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Abstract

The purpose of this study is ti test and analyze the the influence of leverage level and company size on profit growth in Food and Beverage companies listed on the Indonesia Stock Exchange for the period 2019-2023. The level of leverage is measured using the Debt to Equity Ratio (DER) and the company size measured using natural logarithms. The total sample used in this study is 18 companies through purposive sampling. The data used in this study in secondary data. To the test hypothesis in this study, a multiple linear regression analysis method with a result of the determination coefficient in this stydu is 50,5% which can be explained by independent variabels, namely leverage level and company size on the profit growth variable. The result of this study show that the level of leverage has a significant effect on profit growth. The level of leverage and the size of the company simultaneously affect the profit growth of food and beverage companies listed on the Indonesia Stock Exchange (IDX). Because the significance level is <0,0
DAMPAK PANDEMI COVID-19 DI PT. BURSA EFEK INDONESIA ( BEI ) Shiyammurti, Nastiti Rizky
Journal of Accounting Taxing and Auditing (JATA) Vol 1, No 1 (2020)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v1i1.268

Abstract

Penelitian ini dilakukan untuk mengetahui dampak virus pandemi COVID-19 di Indonesia terhadap inflasi, suku bunga, serta indeks harga saham gabungan di PT. Bursa Efek Indonesia. Virus pandemi COVID-19 adalah penyakit menular yang disebabkan oleh SARS-CoV-2. Virus Pandemi COVID-19 memiliki dampak besar pada Indonesia, termasuk dalam nilai tukar ekonomi, sosial-budaya, dan rupiah. Hasil penelitian ini dapat disimpulkan bahwa virus pandemi COVID-19 di Indonesia telah menurunkan perekonomian Indonesia karena penurunan Indeks Harga Saham Gabungan. Bursa Efek Indonesia dan kenaikan suku bunga dan tingkat inflasi di Indonesia. Kata Kunci: Indeks Harga Saham, Inflasi, Suku Bunga, Nilai Tukar 
Co-Authors Adde Syamsiyyah Az-Zahra Azhari, Ceriska Bhaktiar, R. Enough Dhea Adinda Dwi Anggraeni Saputri Elis Citra Lestari Ersa Malani Karamoy Fanisa Tris Wandani Fanji Farman Herlina Herlina Herlina Herlina Irfan Sophan Himawan Jejen Jaenudin Jejen Jaenudin Juniaman Waruwu Kartika, Tita Mulyeni, Sri Non Sely Iklima Nugraha, Hari Satia Nuraidah, Saniah Nurwijayanti Rachmawati, Diana Widhi Rini Handayani Sindy Supartini Sri Mulyeni Sri Wulan Sari Teni Kusherawati Tiara Ningsih Yanti Ramadanti