Article Per Year (5 Year)
p-Index From 2021 - 2026
6.666
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia EL-MUHASABA Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Economic Education Analysis Journal Kinerja: Jurnal Ekonomi dan Manajemen KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI JAF- Journal of Accounting and Finance Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Eksplorasi Akuntansi (JEA) Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Ekonomi dan Bisnis El Mudhorib Jurnal Kajian Ekonomi dan Perbankan Syariah Disclosure: Journal of Accounting and Finance Jurnal Akuntansi dan Audit Syariah (JAAIS) Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Publikasi Riset Mahasiswa Akuntansi Jurnal Akuntansi Syariah (JAkSya) Jurnal Ilmu Akuntansi Mulawarman (JIAM) Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Mahasiswa Akuntansi Samudra Balance : Media Informasi Akuntansi dan Keuangan J-ISACC : Journal of Islamic Accounting Competency Velocity: Journal of Sharia Finance and Banking Jurnal Akuntansi Syariah Jurnal Point Equilibrium Manajemen dan Akuntansi Sharef: Journal of Sharia Economics and Finance JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Syariah (JAkSya) Jurnal Ekonomi dan Bisnis Islam Aktsar: Jurnal Akuntansi Syariah Quality
Adelina Citradewi
IAIN Kudus
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 49 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 49 Documents
Search

 1   2   3   4   5 
ANALISIS KINERJA KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 MENGGUNAKAN RASIO LIKUIDITAS DAN PROFITABILITAS PADA PT. KALBE FARMA TBK Setiyani, Norma; Novitasari, Eva; Widiani, Evi; Citradewi, Adelina
Jurnal Akuntansi Syariah (JAkSya) Vol 2 No 2 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v2i2.6616

Abstract

Covid-19 menjadi tantangan perusahaan agar tetap bertahan. Laporan keuangan mencerminkan kinerja perusahaan. Manajemen harus mengelola keuangan perusahaan dengan efektif agar kinerja keuangan berjalan baik dan menghasilkan laba untuk operasional perusahaan. Penelitian ini untuk mengetahui perubahan kinerja keuangan perusahaan sebelum dan selama pandemi Covid-19 PT Kalbe Farma. Jenis penelitian yang digunakan yaitu deskriptif dengan pendekatan kuantitatif. Data yang digunakan adalah data sekunder diunduh dari website perusahaan. Hasil penelitian menunjukkan bahwa rasio likuiditas dan profitabilitas tidak terjadi perubahan yang signifikan. Kinerja keuangan PT Kalbe Farma sebelum dan selama pandemi baik karena mampu memenuhi kewajiban utang jangka pendek dan menghasilkan laba.
ANALISIS KINERJA KEUANGAN PADA BMT ASSYAFIÔÇÖIYAH BERKAH NASIONAL sa'diyah, zahrotus; kartikasari, anita desti; nathania, yofie meisya; citradewi, adelina
Jurnal Akuntansi Syariah (JAkSya) Vol 2 No 2 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v2i2.6607

Abstract

Penelitian ini digunakan untuk menganalisis kinerja keuangan BMT dengan menggunakan analisis rasio likuiditas, profitabilitas, aktivitas. Penelitian ini berfokus pada laporan keuangan BMT AssyafiÔÇÖiyah Berkah Nasional selama 5 tahun terakhir. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan sumber data sekunder yaitu laporan keuangan. Hasil penelitian menunjukkan bahwa (1) analisis likuiditas dikategorikan tidak sehat dan tidak mampu menutupi kewajiban lancar. (2) analisis profitabilitas dikategorikan tidak sehat karena profit tidak optimal. (3) analisis aktivitas dikategorikan sangat sehat karena memenuhi standar yang ditetapkan.
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS DAN PROFITABILITAS PADA PT. GARUDAFOOD PUTRA PUTRI JAYA TBK Diana, Ni'mah; Zainal, Muhammad Nova; Zahro, Endang Fatimatul; Citradewi, Adelina
Jurnal Akuntansi Syariah (JAkSya) Vol 3 No 2 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i2.9649

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Garudafood Putra Putri Jaya Tbk selama tahun 2020-2022 berdasarkan rasio likuiditas dan rasio profitabilitas. Penelitian ini menggunakan metode pendekatan deskriptif kuantitatif. Sumber data penelitian adalah data sekunder berupa laporan keuangan tahunan 2020-2022 dengan teknik analisis data menggunakan perhitungan rasio likuiditas dan rasio profitabilitas. Berdasarkan hasil penelitian menunjukkan bahwa penilaian kinerja keuangan pada PT Garudafood Putra Putri Jaya Tbk cenderung tidak stabil. Pada rasio likuiditas dilihat dari current ratio dan quick ratio berada dalam kondisi ÔÇ£baikÔÇØ karena tidak jauh di bawah rata-rata industri, sedangkan dari sisi cash ratio berada dalam kondisi ÔÇ£sangat baikÔÇØ karena berada di atas rata-rata industri. Kemudian pada rasio profitabilitas dikatakan dalam kondisi kurang baik karena net profit margin, return on asset, dan return on equity berada di bawah rata-rata industri.Kata Kunci: Kinerja Keuangan; Likuiditas; ProfitabilitasThis study aims to analyze the financial performance of PT. Based on liquidity ratios and profitability ratios, Garudafood Putra Putri Jaya Tbk during 2020-2022. This study uses a quantitative descriptive approach method. The research data source is secondary data in the form of annual financial reports for 2020-2022 with data analysis techniques using liquidity ratio calculations and profitability ratios. The study results show that the financial performance assessment at PT Garudafood Putra Putri Jaya Tbk tends to be unstable. The liquidity ratio, seen from the current ratio and quick ratio, is in "good" condition because it is not far below the industry average, while in terms of the cash ratio it is in "very good" condition because it is above the industry average. Then the profitability ratios are said to be in unfavorable condition because the net profit margin, return on assets, and return on equity are below the industry average.Keywords: Financial Performance; Liquidity; Profitability
The Role of Institutional Ownership in Moderating the Effect of Liquidity, Capital Intensity, and Sales Growth on Tax Avoidance Citradewi, Adelina; Ainiyah, Winda Qurotul
Disclosure: Journal of Accounting and Finance Vol. 5 No. 2 (2025): November 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i2.13470

Abstract

Tax avoidance is a legitimate tax management strategy to reduce the company's tax burden. This study aims to analyze the effect of liquidity, capital intensity, and sales growth on tax avoidance and the role of institutional ownership as a moderating variable. This study uses a quantitative approach with a descriptive method. The research sample was 37 manufacturing sector companies listed on the IDX in 2023, selected through a purposive sampling technique. Data analysis was done using multiple linear regression and moderated regression analysis (MRA) with IBM SPSS Statistics 25. The study results indicate that liquidity and sales growth do not affect tax avoidance, while capital intensity does affect tax avoidance. Institutional ownership can moderate the effect of liquidity on tax avoidance but is unable to moderate the effect of capital intensity and sales growth on tax avoidance.
Islamic Education Management: The Development of Sharia Accounting Practicum Teaching Materials Citradewi, Adelina; Hadi, Nor; Ahmad, Sarimah
QUALITY Vol 13, No 1 (2025): QUALITY
Publisher : Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/quality.v13i1.31204

Abstract

The limited literature on Sharia accounting practicums in Indonesia that align with Sharia financial accounting standards is a phenomenon of significant concern. The Sharia Accounting Practicum course is a compulsory course for students in the Sharia Accounting Study Program at UIN Sunan Kudus and several other religious universities within the Ministry of Religion. This study aims to develop a learning product in the form of Sharia Accounting Practicum teaching materials using the research and development (R&D) method. The subjects of this study were students in the Sharia Accounting Study Program at UIN Sunan Kudus who had taken the Sharia Accounting Practicum Course. Material experts and media experts among the faculty served as validators to assess the feasibility of the teaching materials. This study used a questionnaire to collect data. Qualitative descriptive analysis was used to analyze the data through data presentation and verification. The validity and effectiveness analysis of the respondents as a whole yielded a result of 88.3%. Based on these results, it can be concluded that the teaching materials are highly feasible for use in the learning process.
Firm Characteristic, Islamic Corporate Social Responsibility, and Implementation of Environmental Management Accounting (EMA) Afifah, Ni’mah Nur; Hadi, Nor; Citradewi, Adelina
IQTISHADIA Vol 16, No 2 (2023): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v16i2.23063

Abstract

This article aims to empirically examine the effect of industry sensitivity, public ownership, and Corporate Social Responsibility (CSR) on the implementation of Environmental Management Accounting (EMA). The three independent variables test the contingency theory in the form of a contingent or contextual variable relationship in encouraging the implementation of the EMA. This study uses secondary data to collect data using the documentation method in the annual report and sustainability report in 2021. The sample was determined using purposive sampling, consisting of 46 manufacturing firms in the basic and chemical industries, mining, and consumer goods industries registered at the Indonesia Stock Exchange (IDX). Data processing employs Ordinary Least Squares (OLS). The results showed that two of the three hypotheses were rejected, namely, industry sensitivity (H1 ) and public ownership (H2 ), indicating no effect on EMA, while Islamic Corporate Social Responsibility (ICSR) (H3 ) indicated an influence on EMA. The test results imply that contingencies considerations in the form of high-cost ICSR alignments and not necessarily recommendations in conventional accounting recognition encourage the implementation of EMA. It is necessary to determine the suitability of the contingency variables in encouraging the implementation of the EMA.
Analisis Komparatif Indeks Saham Syariah Indonesia (ISSI) Sebelum dan Saat Implementasi Kebijakan Pemberlakuan Pembatasan Kegiatan Masyarakat (PPKM) di Indonesia Citradewi, Adelina
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.12317

Abstract

This study aims to determine the comparison of the Islamic stock index before and during the implementation of the PPKM policy in Indonesia. The approach used in this study is a quantitative approach. The data in this study are secondary data that comes from the Indonesia Stock Exchange website. The research population is companies that are included in the Indeks Saham Syariah Indonesia (ISSI). The Wilcoxon Signed Rank Test was used to test the research hypothesis. The results show that there is an increase in the sharia stock index during the implementation of the PPKM policy and there is a significant difference between the sharia stock index before and during the implementation of the PPKM policy.Kata kunci: Saham syariah; Indeks saham; PPKM; ISSI
Pengaruh Komisaris Independen, Komite Audit, Kualitas Audit dan Political Connection terhadap Agresivitas Pajak Fauziyah, Shifa; Citradewi, Adelina; Hadi, Nor
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 2 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i2.5044

Abstract

AbstractThis study aims to obtain empirical evidence regarding the influence of independent boards of commissioners, audit committees, audit quality, and political connections on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange in 2023. This study used a quantitative approach, with a population of 486 manufacturing companies listed on the IDX in 2023. The sample was drawn using a purposive sampling technique, resulting in 210 companies meeting the criteria. Data collection used documentation techniques from company financial reports, and the analysis technique used was multiple regression analysis. The results show that independent boards of commissioners have no significant effect on tax aggressiveness, audit committees have a negative and significant effect on tax aggressiveness, audit quality has a negative but insignificant effect on tax aggressiveness, and political connections have a negative and significant effect on tax aggressiveness. This study contributes to the development of agency theory and upper echelon theory in the context of taxation, and provides recommendations for regulators and companies in designing effective governance policies to reduce tax aggressiveness.Keywords: Independent Commissioner; Audit Committee; Audit Quality; Political Connection; Tax Aggressiveness. AbstrakPenelitian ini bertujuan untuk mengetahui bukti empiris mengenai pengaruh dewan komisaris independen, komite audit, kualitas audit, dan political connection terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2023. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi seluruh perusahaan manufaktur yang terdaftar di BEI tahun 2023 sebanyak 486 perusahaan. Sampel diambil dengan teknik purposive sampling dan diperoleh 210 perusahaan yang memenuhi kriteria. Pengumpulan data menggunakan teknik dokumentasi dari laporan keuangan perusahaan, serta teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa dewan komisaris independen tidak berpengaruh signifikan terhadap agresivitas pajak, Komite audit berpengaruh negatif dan signifikan terhadap agresivitas pajak, Kualitas audit berpengaruh negatif tetapi tidak signifikan terhadap agresivitas pajak dan political connection berpengaruh negatif dan signifikan terhadap agresivitas pajak. Penelitian ini memberikan kontribusi bagi pengembangan teori keagenan dan teori upper echelon dalam konteks perpajakan, serta memberikan rekomendasi bagi regulator dan perusahaan dalam merancang kebijakan tata kelola yang efektif untuk menekan praktik agresivitas pajak.Kata kunci: Komisaris Independen; Komite Audit; Kualitas Audit; Political Connection; Agresivitas Pajak.
Peran Kinerja Lingkungan dalam Memoderasi Faktor-Faktor Pengungkapan Emisi Karbon Wilda Asyrofa; Adelina Citradewi
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 6 No 2 (2025): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v6i2.12288

Abstract

This study aims to determine the role of environmental performance in moderating the influence of institutional ownership, profitability, and firm size on disclosure of carbon emissions. The population in this study is energy sector companies and basic materials listed on the IDX in 2023. Sampling using purposive sampling technique and as many as 67 companies. Data testing and analysis were carried out by multiple linear regression analysis and Moderated Regression Analysis (MRA) with SPSS 25. The results in this study that, institutional ownership and profitability have no positive and significant effect on disclosure of carbon emissions. Firm size affects the disclosure of carbon emissions. Institutional ownership and firm size cannot moderate the relationship between environmental performance and carbon emission disclosure. Profitability can moderate the relationship between environmental performance and disclosure of carbon emissions
Co-Authors Adib Aulia Shofiana Adif Fachrudin Afifah, Ni’mah Nur Agus Triyani Ahmad, Sarimah Ainiyah, Winda Qurotul Andhea, Hani Meda Anggraeni, Firda anita desti kartikasari Aprilia, Alfi Noor Asraf Ibrahim Atmim Nurona Nurona Aula Mustaghfiroh Aulia, Mega Ayu Okta Awalia, Dea Eklima Putri Azizah, Rima Amalia Nor Diana, Ni'mah Endang Fatimatul Zahro Eva Novitasari Evi Widiani Evi Widiani Fahrul Ishab Ramadhan Faizunnisa’ Faizunnisa’ Fatikha Rizqya Nur Febriana, Ismi Nur Febriyanti, Silfiana Fina Silfya Fineshia Pramurdyawardani Firda Anggraeni Fitriyah, Luluk Gunawan, Novita Dhanty Hani, Naimatul Ifada Retno Ekaningrum Indriani, Selvia Jalal Luddin kartikasari, anita desti Kharisma Dheni Wati Khubib Miftakhul Amin Latifatuz Zahro, Rizka Linda Agustina Linda Qurrotul Aini Margunani, Margunani Maria Ulfa Miftakhul Qurotul Aini Muhammad Aqdam Baihaqi Muhammad Nova Zainal Naili Darojah Naili Nasyiyatul Laili nathania, yofie meisya Ni'mah Diana Niha Anjalil Muna Ni’mah Nur Afifah Nofita Rahmawati Nor Hadi Nor Hadi Norma Setiyani Norma Setiyani Novita Dhanty Gunawan Novitasari, Eva Nur Afifah, Ni’mah Nur Aini, Intan Nurul Hidayah QOMARIYAH, SITI NUR Rohmah, Awaliyah Mualisatur sa'diyah, zahrotus Setiyani, Norma Shifa Fauziyah Shofiana, Adib Aulia Sintaliya Sintaliya Siti Mutmainah Siti Nur Qomariyah SITI RACHMAWATI siti rachmawati Suhita Whini Setyahuni Sulistiyawati Sulistiyawati Sulistiyawati Sulistiyawati Wati, Kharisma Dheni Widiani, Evi Wilda Asyrofa yofie meisya nathania Zahro, Endang Fatimatul zahrotus sa'diyah Zainal, Muhammad Nova