Article Per Year (5 Year)
p-Index From 2021 - 2026
1.756
P-Index
This Author published in this journals
All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan GANEC SWARA Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Trends Economics and Accounting Research Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Kepada Masyarakat Indonesia
Khairunnisa khairunnisa
Universitas Bumigora
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Eksistensi Perusahaan Sub Sektor Restoran, Hotel dan Pariwisata Dalam Masa Pandemi Covid-19 Eugenius Besli; Khairunnisa Khairunnisa
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 4 No 1 (2023): Riset, Ekonomi, Akuntansi dan Perpajakan(Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v4i1.2576

Abstract

Penelitian ini bertujuan untuk membuat prediksi kebangkrutan perusahaan sub sektor hotel, restoran dan pariwisata yang go public pada tahun 2019-2022. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan menjelaskan angka hasil perhitungan. Prediksi kebangkrutan dihitung menggunakan Altman Z” Score. Hasil penelitian menunjukkan bahwa selama masa pandemi Covid-19 mayoritas perusahaan berada pada zona kebangkrutan. Perusahaan yang diprediksi bangkrut mengalami masalah pada pembayaran kewajiban dan tren kerugian. Kebijakan pemerintah dalam mengatasi pandemi berkontribusi terhadap kinerja buruk yang dialami perusahaan. Penelitian ini dapat menjadi sistem peringatan dini terkait kemungkinan kebangkrutan perusahaan.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER MENJADI AKUNTAN PUBLIK RINA KOMALA; KHAIRUNNISA KHAIRUNNISA; STEVANY HANALYNA DETHAN
GANEC SWARA Vol 17, No 2 (2023): Juni 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i2.455

Abstract

This study aims to determine: (1) the effect of gender on the Interests Accounting Students for a career Become a Public Accountant, (2) the impact of Choice Financial to interest Accounting Students for a career Become a Public Accountant, (3) the influence Consideration Job Market on Interest Student Accounting for career become a Public Accountant. This research was causal comparative. The sample in this study were students of Accounting Department Faculty of Economics, University of Bumigora class of 2019 until to class of 2021 as many as 80 people. The sampling technique with quota sampling. The data collection technique using a questionnaire (questionnaire). Analysis prerequisite test including normality test, linearity test, test multicollinearity, and heteroscedasticity test. Data analysis technique used is multiple regression analysis using SPSS version 21. The conclusion that can be obtained from this study were (1) There is no effect of gender on the career interest Accounting Students to Become a Public Accountant. (2) There is a significant influence on the Choice Interests Financial Accounting Students to Become a Public Accountant career. (3) There is a significant influence on the Labour Market Considerations in Accounting Student Interests for a career Become a Public Accountant.
Pengaruh Mekanisme Good Corporate Governance (Gcg) Terhadap Kinerja Keuangan Perusahaan Sebelum Masa Pandemi Covid-19 Khairunnisa; Eugenius Besli
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 3 (2023): J-AKSI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i3.6784

Abstract

This research was conducted to determine the effect of Good Corporate Governance (GCG) on company performance in manufacturing companies listed on the Indonesian stock exchange in 2017-2019. This study aims to determine the correlation that occurs between the independent variables and the dependent variable. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The selection of the research sample used a purposive sampling method with a total of 183 companies registered. Good Corporate Governance (GCG) in this study is described by the variables of managerial ownership, institutional ownership, board of commissioners and audit committees, while company performance is described by Return On Assets (ROA). The data used in this study are annual reports issued by companies listed on the IDX website. Testing the data in this study using SPSS. The results of the study show that managerial ownership, institutional ownership, the board of commissioners and the audit committee have an influence on the company's financial performance. Keywords: Managerial Ownership, Institutional Ownership, Board of Commissioners, Audit Committee, and Return On Assets (ROA).
Analisa Perbandingan Kinerja Keuangan Sebelum dan Setelah Pemutusan Hubungan Kerja Defel Septian; Khairunnisa; Ni Putu Diana Purnami Dewi
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1268

Abstract

This research aims to test and analyze financial ratios before and after the termination of PT Indosat Tbk employment eith the variables liquidity ratio, solvency ratio, profitability ratio and activity ratio. The research method used is a quantitative analysis method. The type of data is secondary data. The ratios to measure PT Indosat financial performance are curret ratio, quick ratio, cash ratio, debt to asset ratio, debt to equity ratio, net profit margin, return on asset, total asset turnover. analysis of this research data was done using the data normality test, hypothesis testing using the paired sample t-test and the Wilcoxon signed rank test. The result of this research show that indosat performance is in poor condition and it is sated that there is no significant difference in the company performance using the indicators current ratio, quick ratio, cash ratio, debt to equity ratio, net profit margin, return on asset, total aset turnover.
Implementasi Financial Parenting dengan Metode Smart untuk Anak Usia Dini Ni Ketut Sriwinarti; Khairunnisa Khairunnisa; Defel Septian; R. Ayu Ida Aryani
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 1 (2025): April : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i1.6102

Abstract

This consumptive behavior makes teenagers always want to consume good excessively and unreasonably. “Bina Sekolah” is a community service activity that is routinely carried out every semester under the auspices of the Accounting Study Program Bumigora University. This program aims to introduce the meaning of money and save money by saving so that it can be used for more productive purpose the children are invited to learn to manage personal money, have financial planning, appreciate money, learn discipline and make pride. The student are introduced to saving with the SMART method which stand for Specific, Measurable, Achievable, Relevant, and Time-bound. So that it becomes a challenge for them and makes saving activities interesting. This community service activity was carried out at SDN 1 Sedau, where participants in this activity involved approximately 30 students. The method of implementing this socialization is divided into several stages, namely coordination, media preparation, material socialization, discussion and games and giving souvernirs. The socialization material provided is in the form of the history of saving, why save, what banks are in Indonesia, and finally making a saving target. The material is packaged with interactive videos so that children can be enthusiastic in following all activities. This activity went well and lively because it was accompanied by students who guided the activities while playing games. The knowledge gained in this service is expected to provide ongoing motivation to children to continue saving and so that the agreed targets can be achieved
Experience based economy untuk pengembangan usaha lokal menuju desa new voluntourism Ikang Murapi; Dewa Ayu Oki Astarini; Khairunnisa Khairunnisa; Heribertus Susanto
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 4 (2024): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i4.27366

Abstract

Abstrak Kegiatan pengabdian ini akan memberikan  pelatihan atau edukasi mengenai Pendampingan Experience Based Economy Untuk Pengembangan Usaha Lokal Menuju Desa New Voluntourism, dalam upaya meningkatkan pendapatan ekonomi masyarakat memberikan dampak yang signifikan terhadap pelaku usaha, termasuk pengelola desa wisata. Hadir dalam kegiatan pengabdian kali ini adalah warga Desa Langko berjumlah 30 orang. Metode pengabdian menggunakan beberapa tahapan yaitu, Focus Group Discussion, Pelatihan Edukasi Experience Based Economy Untuk Pengembangan Usaha Lokal Menuju Desa New Voluntourism, Pendampingan dan Supervisi. Dengan kegiatan pengabdian ini akan mampu membuat system yang lebih baik dan konsep yang jelas, terstruktur sehingga bisa menjadi suatu ilmu yang bermanfaat untuk dikembangkan di Desa Langko yang menjanjikan sebagai Desa wisata. Tujuan dari pengabdian ini diharapkan akan mampu menggali peranan Experience Based Economy dan New Voluntourism melalui ekowisata Desa Langko menjadi konsep terhadap kesejahteraan masyarakat setempat dan bagaimana ekowisata ini mampu memberdayakan masyarakat lokal, meningkatkan penghasilan mereka, dan menjaga kelestarian lingkungan sekitar. Melalui pengabdian berikut, akan digambarkan potensi yang dimiliki oleh New Voluntourism dalam memberikan solusi berkelanjutan bagi masyarakat dan lingkungan. Kata kunci: experience based economy; pengembangan usaha lokal; new voluntourism. Abstract This service activity will provide training or education regarding Experience Based Economy Assistance for Local Business Development Towards New Voluntourism Villages, in an effort to increase community economic income, providing a significant impact on business actors, including tourist village managers. Present at this service activity were 30 residents of Langko Village. The service method uses several stages, namely, Focus Group Discussion, Experience Based Economy Educational Training for Local Business Development Towards a New Voluntourism Village, Mentoring and Supervision. With this service activity, we will be able to create a better system and a clear, structured concept so that it can become useful knowledge to be developed in Langko Village which is promising as a tourist village. The aim of this service is expected to be able to explore the role of Experience Based Economy and New Voluntourism through Langko Village ecotourism as a concept for the welfare of local communities and how ecotourism is able to empower local communities, increase their income, and preserve the surrounding environment. Through the following service, the potential that New Voluntourism has in providing sustainable solutions for society and the environment will be illustrated. Keywords: experience based economy; local business development; new voluntourism
Dampak profitabilitas terhadap income smoothing dengan rasio kas sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di BEI periode 2020-2024 Ni Putu Karinina Febriyanty; Khairunnisa; Defel Septian
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16776

Abstract

Continued implementating of profit smoothing, which is a management effort to stabilize financial performance reported to external parties. The purpose of this research is to examine how Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) affect income smoothing practices, with cash ratio acting as a moderating variable. This study focuses on manufacturing companies listed on the Indonesia Stock Exchange during the period from 2020 to 2024. The research sample includes 94 companies selected using the purposive sampling method. The analysis methods used include descriptive statistics, classical assumption tests, and moderated regression analysis using the quasi-moderated regression approach. The research results show that ROA and NPM do not significantly affect income smoothing practices, while ROE has a positive and significant effect. In addition, the cash ratio is not able to moderate the relationship between ROA, ROE, and NPM with income smoothing. This study contributes to theory by strengthening the perspective of agency regarding managerial conflict of interest, and it also offers practical benefits for investors, managers, and regulators in improving awareness of financial reporting quality, especially for companies with high return on equity.
Kontribusi Pemungutan Pajak Bumi dan Bangunan dalam Penerimaan Pendapatan Asli Daerah di Kota Mataram, Provinsi NTB Teti Kurniawati; R. Ayu Ida Aryani; Baiq Dinda Puspita Ayu; Defel Septian; Khairunnisa Khairunnisa
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.5802

Abstract

PBB adalah Pajak yang bersifat kebendaan dalam artian besarnya pajak terutang akan ditentukan oleh keadaan objek yaitu bumi/tanah dan atau bangunan. Keadaan subjek (siapa yang membayar) tidak ikut menentukan besarnya pajak. Pajak Bumi dan Bangunan (PBB) merupakan salah satu penerimaan pemerintah pusat yang sebagian besar hasilnya (90%) diserahkan kembali kepada daerah yang telah memungutnya. PBB dikenakan pada lima sektor yaitu pedesaan, perkotaan, perkebunan, kehutanan dan pertambangan (Mufliha, 2021). Jenis penelitian ini menggunakan penelitian kualitatif, dengan metode pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Penelitian ini bertujuan untuk mengetahui Kontribusi Pemungutan Pajak Bumi dan Bangunan (PBB) Dalam Penerimaan Pendapatan Asli Daerah (PAD) Kota Mataram tahun 2018 sampai dengan 2022. Subjek dalam dalam penelitian ini adalah bidang Akuntansi, Bidang P2, Bidang P3, Bidang P4 yang ada di Badan Keuangan Daerah (BKD) Kota Mataram NTB. Uji keabsahan data yang digunakan yaitu, Triangulasi Sumber dan Triangulasi Metode. Teknik analisis data yang digunakan dalam penelitian ini adalah, Reduksi Data (data reduction), Penyajian Data (data display) dan Penarikan Kesimpulan (drawing/verification). Hasil penelitian ini menunjukkan bahwa besar kontribusi PBB tahun 2018-2022 dengan presentasenya yang hanya mencapai rentan 0-10% dan nilai rata-rata sebesar 6,5% sehingga termasuk dalam kriteria yang sangat kurang berkontribusi terhadap Pendapatan asli daerah di Kota Mataram.
Co-Authors Baiq Dinda Puspita Ayu Defel Septian Dewa Ayu Oki Astarini Eugenius Besli Heribertus Susanto Ikang Murapi Ni Ketut Sriwinarti Ni Putu Diana Purnami Dewi Ni Putu Karinina Febriyanty Putri Amalia Wardi R. Ayu Ida Aryani Rina Komala Rini Adriani Auliana Stevany Hanalyna Dethan Teti Kurniawati