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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) STRATEGIC Journal of Economic, Bussines and Accounting (COSTING) Martabe : Jurnal Pengabdian Kepada Masyarakat ACCOUNTHIK : Journal of Accounting and Finance Jurnal Scientia Akuntansi'45 Jurnal Abdimas Perbanas ETAM: Jurnal Pengabdian kepada Masyarakat
Afifa Nurhanifah
Universitas Singaperbangsa Karawang
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Other

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Pengaruh Kualitas Informasi Akuntansi Dan Corporate Governance terhadap Peringkat Sukuk Korporasi Indonesia Nurhanifah, Afifa; Violita, Evony Silvino
Strategic : Jurnal Pendidikan Manajemen Bisnis Vol 19, No 2 (2019): Strategic
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/strategic.v19i2.20443

Abstract

This research aims to examine the association accounting information quality (accrual quality and cash flow management) and corporate governance to affects corporation sukuk rating. Using sukuk rating as dependent variable, ordered logit model selected to test research variable. Research periods start from year 2010 – 2015, with 92 observations sukuk rating in Indonesia. This research finds that accrual quality, cash flow management and corporate governance, positively associated with sukuk rating.
Analysis of The Influence of RGEC, BI Rate, and Inflation on Stock Return Venni Avionita; Afifa Nurhanifah; Fitri Fitri; Neneng Anis Nurhasanah
Accounthink : Journal of Accounting and Finance Vol. 8 No. 01 (2023): Maret 2023
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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Abstract

The purpose of this research is to analyze the influence of the soundness level of the bank which consists of four groups, namely Risk Profile, Good Corporate Governance, Earnings, and Capital or which can be abbreviated as RGEC as well as external factors, namely BI Rate and Inflation on Stock Returns in 23 registered banking companies on the Indonesia Stock Exchange (IDX) in 2016 – 2020. Based on statistical tests, the independent variables namely RGEC, BI Rate, and Inflation are together able to explain the variation of Stock Return of 86.0065% and can be interpreted as having a strong relationship, so that the remaining is 13.9935 % explained that stock returns can be influenced by other factors that are not contained in this model.
LITERATURE ANALYSIS OF SUKUK RATINGS IN INDONESIA BIBLIOMETRIC APPROACH Afifa Nurhanifah; Siti Khomsatun
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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Abstract

This study aims to analyze the development of research rating on sukuk in Indonesi. This research is a literature review using a systematic bibliometric review approach by analyzing 78 research articles. Research articles used as data research , published either nationally indexed by Sinta or non-Sinta and international Scopus. Data was observed and analyzed using VOSviewer and Microsoft Excel 2019, from the number of citations, authors, keywords to emerging research gaps. The results show that research on sukuk rankings in Indonesia was first in 2009, and developed in 2011. The most cited years were 2013 and 2017, and the results of this study also present research gaps with coverage of keyword areas that can still be developed.
Pengaruh Kualitas Akrual dan Tata Kelola Terhadap Stock Return Soni Okabrian; Afifa Nurhanifah; Kamaluddin Rahmat; Venni Avionita
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.27200

Abstract

This study aims to determine the effect of accrual quality through discretionary accruals and governance through institutional ownership, independent commissioners, audit committees and directors on Stock Returns. The study used data from 39 companies included in the Kompas 100 index from 2019 to 2021. The results showed that there was a significant effect on accruals and independent commissioners' discretionary variables on Stock Returns, while for institutional ownership, audit committee and advisory variables had no effect on Stock Returns. . Discretionary accruals have a negative effect on Stock Returns, while independent commissioners have a positive effect on Stock Returns. Taken together discretionary accruals, institutional ownership, independent commissioners, audit committees and directors influence Stock Returns by 14.5%.
PERAN PEMERINTAH DESA BAGI UMKM DALAM PENINGKATAN MANAJEMEN PADA PENGELOLAAN LIMBAH ELEKTRONIK Rani Apriani; Pamungkas Satya Putra; Candra Hayatul Iman; Afifa Nurhanifah; Venni Avionita; Syamsul Huda; Rabhi Fathan Muhammad
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i1.39-45

Abstract

Kabupaten Karawang yang saat ini sebagai daerah kawasan industri terbesar se-Asia Tenggara memungkinkan banyak para pendatang yang masuk ke Kabupaten Karawang. Permasalahan yang dihadapi saat ini oleh para UMKM di Kabupaten Karawang, khususnya daerah Dongkal yaitu kurangnya pengetahuan mengenai pengelolaan limbah elektronik guna mewujudkan lingkungan hidup yang baik dan layak. Pengunaan perangkat elektronik yang terus meningkat tidak terlepas disebabkan karena semakin berkembangnya era digitalisasi, dan hal ini juga menyebabkan semakin tingginya sampah elektronik disetiap tahun. Meningkatnya sampah elektronik ini tentunya perlu pengelolaan tersendiri, termasuk dengan sampah B3 yang juga masih terus perlu perbaikan hingga saat ini.
Pelatihan Pembuatan Pupuk Organik Eceng Gondok sebagai Pemanfaatan Tanaman Gulma di Desa Telukbango Kabupaten Karawang Nurhanifah, Afifa; Alamsyah, Vikram; Sadidan , Ikhwanussafa
Jurnal Abdimas Perbanas Vol. 5 No. 1 (2024): Jurnal Abdimas Perbanas
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jap.v5i1.706

Abstract

Hyacinth is one of the weed plants or nuisance plants that grow a lot in Telukbango Village, Batujaya District, Karawang. The purpose of this community service activity in tandem with the Singaperbangsa University Karawang Student Real Work Lecture program is to increase the knowledge and insight of the people of Telukbango Village on the process of utilizing water hyacinth plants. Hyacinths are used as basic ingredients for making organic fertilizer because the amount is very large and has the potential to become waste that hampers agricultural irrigation channels. Training on making hyacinth organic fertilizer is carried out by lecture method, distributing leaflets on the stages of making hyacinth organic fertilizer, and joint practice of making fertilizer. The result of this community service activity is that the people of Telukbango Village, especially farmers, understand the use of water hyacinths and the process of making fertilizer from water hyacinths which so far only has the potential as waste. The farmers and the community present enthusiastically welcomed the use of water hyacinth into organic fertilizer, which was supported by all levels of Telukbango Village officials.
The Influence of Board Character and Institutional Ownership on Operational Risk Disclosure in Sharia Commercial Banks in Indonesia Anggraeni, Dian Yuni; Nurhanifah, Afifa; Pratama, Ovill; Astari, Sylvi; Melati, Irma
Accounthink : Journal of Accounting and Finance Vol. 9 No. 1 (2024): March 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

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Abstract

This research aims to determine the influence of board character as measured by the size of the Sharia supervisory board, the size of the board of commissioners, the size of the board of directors, and institutional ownership. The research was conducted using the Pooled Least Square (PLS) method involving 15 Sharia Commercial Banks in Indonesia in 2017-2021. The results of this study show that the size of the board of directors has a positive effect on operational risk disclosure. In contrast, the size of the sharia supervisory board, the size of the board of commissioners, and institutional ownership do not affect operational risk disclosure. These findings have implications for policymakers and regulators of Islamic commercial banks regarding the development and implementation of the influence of board characteristics and institutional ownership that can improve operational risk disclosure. This research contributes to meeting the needs and increasing understanding of the influence of board character and institutional ownership. This can help Islamic commercial banks engage in effective compliance when carrying out operational risk disclosures.
Analisis Faktor-Faktor Yang Mempengaruhi Persistensi Laba Rika Nur Ismawati; Afifa Nurhanifah
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3402

Abstract

Companies that can achieve profits on target can be categorized as good companies. The quality of the company's profit can be demonstrated by persistent profits. Indicators affecting the persistence of profit will be shown objectively in the study. Sales volatility, cash flow volatility, operating cash flow, and company size are some of them. Manufacturing companies in the industrial and consumption sectors of the food and beverage subsector that are actively listed on the Indonesia Stock Exchange from 2018 to 2022 are the focus of this study. Using purposive sampling criteria, 145 observational data will be assessed in this study. The technique or method of analysis used is multiple linear regression analysis. This study showed that among the four independent variables tested against profit persistence, there were three independent variables that were influential. Among them are sales volatility, cash flow volatility, and operating cash flow. So that the company to measure and get persistent profits must pay attention to the level of sales, and the use of operating cash flow. With persistent profits can show the quality of the company's profits that will provide a good long-term assessment for investors.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BEI Amalia, Rizqi; Nurhanifah, Afifa
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): 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/costing.v7i6.13021

Abstract

Penelitian ini menyoroti pentingnya menjalankan praktik Good Corporate Governance (GCG) di dalam perusahaan. Dengan tujuan meningkatkan transparansi, akuntabilitas, serta berdampak positif pada kinerja keuangannya. Penelitian ini menguji hubungan antara beberapa variabel seperti komisaris independen, komite audit, kepemilikan institusional, serta dewan direksi atas kinerja perusahaan yang diukur melalui Return On Assets (ROA). Data skunder dapat diperoleh dari perusahaan Consumer Goods Industry yang terdaftar di Bursa Efek Indonesia pada kurun waktu 2019-2023, dengan metode purposive sampling. Pada akhirnya, dihasilkan hanya variabel komite audit yang memberikan pengaruh positif atas kinerja keuangan perusahaan, adapun variabel komisaris independen, dewan direksi, dan kepemilikan institusional tidak memberikan pengaruh. Penelitian ini menggarisbawahi pentingnya komite audit yang kuat dalam mendorong hasil keuangan yang positif bagi perusahaan.
Kegiatan Bakti Sosial untuk Masyarakat Miskin di Wilayah Pesisir Kabupaten Karawang Nopiana, Medi; Nurhanifah, Afifa; Nasution, Raden; Muhammad, Rabhi Fathan; Wiliyanti, Rizke
Jurnal ETAM Vol. 5 No. 1 (2025): FEBRUARY
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v5i1.1063

Abstract

The coastal communities of Karawang Regency are still facing poverty issues. Therefore, the community service team carried out community service activities in social service. Sedari Village, Cibuaya Subdistrict, was the location for social service activities. In addition to the Sedari Village Government and its staff, this activity involved students in encouraging empathy, concern, and support for coastal communities, especially in the village. This activity encountered several obstacles, especially regarding road access to the social service location, considering that the activity was carried out during the rainy season. The implementation of this social service was appreciated by the Sedari Village Government, especially the Tanjungsari Hamlet apparatus, its staff, and the local community because this activity still needs to be carried out in their area. Activities to ease the burden on people experiencing poverty not only rely on government programs but also require the role and contribution of stakeholders in the Karawang Regency area, including Universitas Singaperbangsa Karawang.
Co-Authors Alamsyah, Vikram Amalia, Rizqi Anggraeni, Dian Yuni Astari, Sylvi Candra Hayatul Iman Fitri Fitri Kamaluddin Rahmat Melati, Irma Neneng Nurhasanah Nopiana, Medi Pratama, Ovill Rabhi Fathan Muhammad Raden Nasution Rani Apriani Rika Nur Ismawati Rizke Wiliyanti Sadidan , Ikhwanussafa Silvino Violita, Evony Siti Khomsatun Soni Okabrian Syamsul Huda Venni Avionita