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All Journal IQTISHODUNA EL-MUHASABA El Dinar JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Akuntansi Aktual Journal of Economic, Bussines and Accounting (COSTING) Management and Economics Journal (MEC-J) J-MACC : Journal of Management and Accounting GEMA EKONOMI EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal E-Bis: Ekonomi Bisnis Telaah Bisnis Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Masyarakat Akademisi Jurnal Akuntansi AKUNESA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Khidmah Nusantara IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi E-JURNAL AKUNTANSI Journal of Research on Community Engagement
Novi Lailiyul Wafiroh
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Dampak Intellectual Capital dan CSR Terhadap Firm Value dengan Profitabilitas Sebagai Variabel Intervening Putri, Syifa Aulia Zhara; Wafiroh, Novi Lailiyul
Jurnal E-Bis Vol 8 No 1 (2024): Vol. 8 No.1 2024
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/e-bis.v8i1.1559

Abstract

Companies generally have long-term and long-term goals, the company's long-term goal is to maintain business continuity and increase company value. The purpose of this research is to find out how the components of intellectual capital such as VAHU, STVA and VACA influence firm value with profitability as a variable. intervening in technology and telecommunications sector companies listed on the BEI for the period 2020 – 2022. The research method uses quantitative and uses panel data analysis through the e-views 12 application. The results of this research state that VAHU, STVA, VACA and CSR have a simultaneous effect on profitability but have no effect on firm value, and profitability is able to mediate VAHU, STVA and CSR on Firm Value..
Profitability, Liquidity, Board Size, and Gender Diversity on Financial Distress Khoir, Rif'ah Khusniah Aimmatul; Wafiroh, Novi Lailiyul
MEC-J (Management and Economics Journal) Vol 8, No 2 (2024)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v8i2.26558

Abstract

The company was founded with the hope of making a profit, but when the profits obtained experience a continuous decline, it can result in financial distress, where the company's financial condition experiences a decline in income. Financial distress can occur due to two indicators: financial and non-financial. This research aims to analyze the influence of profitability, liquidity, board size, and gender diversity on financial distress. The companies used as research samples are transportation and logistics companies in 2018–2022, with a total of 80 company samples during the research period. Using a quantitative approach with purposive sampling methods. In hypothesis testing, the analysis chosen is panel data analysis using the Eviews12 program. The research shows that profitability and liquidity have an effect on financial distress. It can be concluded that when the company has profitability and liquidity that tend to be low, the level of financial distress will tend to be high. While board size and gender diversity have no effect on financial distress, through these findings, it is known that board size and gender diversity are not able to guarantee that the company can avoid financial distress problems.
ORGANIZATIONAL CHANGE, ENVIRONMENTAL CHANGE AND CHANGE IN MANAGEMENT ACCOUNTING PRACTICES: A CONTINGENCY APPROACH Wahyuni, Nanik; Wafiroh, Novi Lailiyul; Triatmanto, Boge
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 1 (2024): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i1.5817

Abstract

In this study, the impact of mediated organizational changes and environmental changes on management accounting procedures is investigated. The management of the organization will need to make administrative and management accounting practice adjustments due to the high level of environmental unpredictability. This study employs a survey approach with 149 company managers in mid-to-high level positions in East Javan manufacturing companies as respondents. Data analysis techniques using Smart PLS are used to examine the relationship between changes in the environment and changes in management accounting practices, both directly and indirectly. The findings demonstrated that modifications in management accounting procedures are positively and strongly impacted by ecological changes. Changes in management accounting procedures benefit from organizational changes. On the other hand, modifications to the practice of management accounting cannot be mediated by changes to the organization. This study is unique in that it examines how environmental changes impact management accounting practices. Specifically, it shows that changes in technology and a highly competitive market will impact management accounting methods related to evaluation, costing, and decision-making. Changes in the organization's structure and technology utilization support this shift in management accounting.
Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan, Dan Pengetahuan Akuntansi Terhadap Minat UMKM Menggunakan Aplikasi Akuntansi Rahma Rihadatul Ais; Novi Lailiyul Wafiroh
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10523

Abstract

Tujuan yang diteliti ini untuk melakukan identifikasi beberapa faktor yang memberikan pengaruh terhadap minat UMKM untuk memakai aplikasi akuntansi. Faktor tersebut ialah persepsi kegunaan, kemudahan dan pengetahuan. Populasi yang diambil pada penelitian ini adalah pelaku UMKM di Kota Malang. Sampel yang diambil dari populasi ini adalah pelaku UMKM di bidang kuliner yang telah menggunakan aplikasi akuntansi. Data yang digunakan dalam penelitian ini adalah data primer. Peneliti melakukan penyebaran kuisioner kepada sumber pertama atau objek penelitian sebagai data primer. Hasil uji yang sudah dilakukan peneliti ditemukan bahwa ketiga variabel independent tersebut yaitu persepsi kegunaan, kemudahan dan pengetahuan berpengaruh terhadap minat UMKM dalam menggunakan aplikasi akuntansi.
Zakat Funds, Non-Halal Funds, Islamic Social Reporting On The Islamic Commercial Banks Performance And Reputation Puji Suciarti; Novi Lailiyul Wafiroh
JAS (Jurnal Akuntansi Syariah) Vol 7 No 1 (2023): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i1.1105

Abstract

This study aims to show how the influence of zakat funds, non-halal funds, and Islamic social reporting (ISR) on the performance and reputation of Islamic commercial banks. This type of research uses a quantitative approach. The research population is Islamic commercial banks (ICB) in Indonesia registered with the financial services authority (FSA) for the 2016-2020 period; 14 ICB samples were obtained using the saturated sample technique. The data used is secondary data derived from the annual report of each bank. Data analysis techniques using structural equation modelling (SEM) with the help of AMOS 26 software include classic assumption tests, model feasibility, and hypotheses. The results of this study indicate that zakat funds and ISR do not affect bank performance as a proxy for return on assets (ROA). However, non-halal funds significantly negatively affect ROA. Zakat funds do not affect the company's reputation proxied by market share. However, non-halal funds significantly negatively affect market share, and ISR significantly positively affects market share. This research can contribute to proving whether signalling theory, stakeholder theory, and sharia enterprise theory can strengthen or weaken the influence of zakat funds, non-halal funds, and ISR on the performance and reputation of ICB and can become reference material for Islamic banks to improve their performance and reputation.
BUDGET PARTICIPATION AND BUDGETARY SLACK: THE MEDIATING EFFECT OF AUTONOMOUS BUDGET MOTIVATION Novi Lailiyul Wafiroh; Fadlil Abdani; Fajar Nurdin
Jurnal Akuntansi Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.3.287-300

Abstract

The purpose of our research is to provide empirical evidence of what and how participation in budgeting relates to the creation of budgetary slack conducted by managers through autonomous budget motivation. This research is expected to contribute to research and practice in the field of management accounting. Hypothetical testing is done empirically by collecting data through questionnaire dissemination surveys in various companies located in East Java. Data testing is performed with the help of the SmartPLS 3.0 app. The results of the data analysis showed that increased participation in budget preparation by managers from various departments led to a decrease in the creation of budgetary slack by managers. Nevertheless, the data test results were unable to prove that autonomous budget motivation was able to act as a mediation variable in the relationship between budget participation and budgetary slack. The results of the study indicate that only by actively participating in the budget preparation process, can directly reduce the tendency of employees to create budgetary slack without waiting for the high motivation of autonomous budgets that employees have first. Keywords: Budget participation, Budgetary Slack, Autonomous Budget Motivation
PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA Ambarwati, Kurnia; Wafiroh, Novi Lailiyul
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.6416

Abstract

After the enactment of Law Number 6 of 2014 concerning Villages, the authority given to Village Governments became wider in managing their own households. This increasingly broad authority allows villages to receive funding channels from the Central Government called Village Funds. In managing these funds, the government has regulated it in Minister of Home Affairs Regulation Number 20 of 2018. This research aims to find out the role of village officials in accountability for managing village funds in Sumurgayam Village, Paciran District, Lamongan Regency, whether it is in accordance with Minister of Home Affairs Regulation Number 20 of 2018. The type of research used in this research is qualitative with a descriptive approach. The data used in this research is primary data in the form of interviews with village officials, namely the Village Head, Village Secretary, Village Treasurer, BPD, Hamlet Head and several Sumurgayam Village residents. The secondary data used by researchers is in the form of village archives, namely the RPJMDesa village profile and the Village Fund Budget Realization Report. The results of this research show that Sumurgayam village officials have played a role in accordance with Minister of Home Affairs Regulation Number 20 of 2018 starting from planning, implementation, administration, reporting, accountability to coaching and supervision. Accountability for managing village funds is in accordance with Minister of Home Affairs Regulation Number 20 of 2018, but in the process there are still village officials who do not understand some of their duties. Transparency in the management of Sumurgayam village funds has been fulfilled even though there are still people who do not understand its function.
The Influence Of Profitability, Leverage, Capital Intensity, and Tax Haven On Tax Avoidance In Mining Companies Listed On The Indonesia Stock Exchange In 2019-2023 Wijayanti, Fatimah; Wafiroh, Novi Lailiyul
Jurnal Akuntansi Vol 13 No 2 (2025): AKUNESA (Januari 2025) - In Progress
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v13n2.p191-209

Abstract

This research aims to analyze the effect of profitability, leverage, capital intensity, and tax haven on tax avoidance in mining companies listed on the IDX in 2019-2023. Documentation techniques are used in secondary data collection methods in the form of financial reports of companies listed on the IDX since 2019-2023. This study is quantitative using a purposive sampling method. The sample used was 13 companies. This study uses Eviews 12 software in conducting statistical analysis. The results of this study are that profitability has no significant effect on tax avoidance (H1); leverage has no significant effect on tax avoidance (H2); capital intensity has a significant effect on tax avoidance (H3); tax haven has no effect on tax avoidance (H4), and profitability, leverage, capital intensity, and tax haven do not simultaneously affect tax avoidance (H5).
Perbandingan Kontribusi Pajak Hotel Dan Restoran Terhadap Pendapatan Asli Daerah Masa Pandemi Covid-19 Dan New Normal Hemas Noor Fadilla; Novi Lailiyul Wafiroh
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 11 No 1 (2022): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v11i1.590

Abstract

The covid-19 pandemic has impacted Indonesia's economic sector, including local revenue from taxes. This study compares the growth rate and contribution of hotel and restaurant taxes to Jombang Regency's original revenue during the covid-19 pandemic and the new normal. This research is a descriptive study using a quantitative approach. The source of data used is secondary data in the form of documentation. Data analysis using growth rate and contribution analysis. This study shows that the growth rate of hotel and restaurant tax revenues during the covid-19 pandemic and the new normal both increased. The contribution of hotel and restaurant taxes to original regional income during the covid-19 pandemic and the new normal increased but was included in the deficient category. This research can complement existing theories, become a reference for taxpayers to be obedient in paying taxes and become a reference for the Jombang district government to increase local tax revenues.
THE IMPACT OF BUDGET PARTICIPATION ON AUTONOMOUS BUDGET MOTIVATION: THE MEDIATING EFFECT OF ORGANIZATIONAL COMMITMENT Wafiroh, Novi Lailiyul
GEMA EKONOMI Vol 9 No 1 (2020): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The aims of this reasearch is to test the effect of mediation of organizational commitments in the impact of budget participation on the motivation of autonomous budgets to companies from various industrial sectors in East Java. Quantitative method is a method used by researchers in conducting this research. Researchers are using SmartPLS software application version 3.0 with SEM-PLS as data analysis technique. This research uses the SEM-PLS model because, in this research, the variables used are latent variables (variables that cannot be observed). The Functional Manager, who participated in drafting the company's budget was able to increase its commitment to reach the target budget set. The higher level of the manager's participation in the company's strategic planning can increase the motivation of autonomous budget managers. The autonomous motivation of employees is known to be influenced by the organizational commitments in a positive direction, or in other words have a significant positive relationship. This indicates that when the commitment of oragnization in the employee is at a high level, the level of autonomous motivation that the employees have is also at a high level (Chong & Chong (2002) and Baerdemaeker & Bruggeman (2015)). The analysis of the data conducted shows that the variable of positive budget participation is influential but not significant to the motivation of the autonomous budget through organizational commitment
Co-Authors Agus Mulyono Ahmad Fahrudin Alamsyah Alfandi, Putri Choirunnisa Ambarwati, Kurnia Boge Triatmanto Fadlil Abdani Fajar Nurdin Hemas Noor Fadilla Ikrima Hamda Ilmi, Ainun Analisa Khoir, Rif'ah Khusniah Aimmatul Mega Noerman Ningtyas Muhammad Panji Wicaksono Muthmainnah Muthmainnah Nanik Wahyuni ‎ Niken Nindya Hapsari Novia Ayu Pradinaningsih Puji Suciarti Putri, Syifa Aulia Zhara Rahma Rihadatul Ais Shella Aurelia Adriana Waridatul Afalia Wijayanti, Fatimah Wuryaningsih Wuryaningsih Wuryaningsih Wuryaningsih