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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Syi'ar Iqtishadi JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Journal of Accounting Auditing and Business BALANCE Jurnal Akuntansi dan Bisnis JURNAL AKUNTANSI KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Buana Akuntansi MOVE: Journal of Community Service and Engagement Jurnal Keuangan dan Perbankan(KEBAN) LAWSUIT JURNAL PERPAJAKAN Jurnal Akuntansi Manajemen (JAKMEN) JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) Jurnal Pengabdian Masyarakat Bangsa Kajian Akuntansi Jurnal Akuntansi dan Keuangan

Neneng Sri Suprihatin, Neneng Sri

Program Studi Akuntansi, Universitas Serang Raya

Author-ID : 627980

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Does Leverage, Dividend Per Share, and Cash Flow Volatility Affect Hedging Decisions?: An Empirical Study on Listed Manufacturing Companies Nikke Yusnita Mahardini; Neneng Sri Suprihatin; Fanny Nurzamzami
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.28736

The purpose of this study is to examine the effect of leverage, dividend per share, cash flow volatility on the hedging decision. This study uses secondary data of financial statements or annual reports published in the Indonesia Stock Exchange (IDX). The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2015-2018. Purposive sampling technique is adopted in determining the sample of the study. Fourteen listed manufacturing companies are involved in this study. The method of data analysis used is the logistic regression method. The results of the study indicate that leverage and dividend per share have a significant effect on hedging decisions. Meanwhile, Cash flow volatility has no significant effect on hedging decisions.

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Neneng Sri Suprihatin; Arinda Ayu Ananthy
Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v12i2.6218

This study aims to look at the effect of applying government accounting standards to the quality of financial statements and the influence of accounting information systems on the quality of financial statements. By using the population of all sub-districts in the Serang city government using a questionnaire at the leadership and financial management staff at the district level. The data processing method uses Partial Least Square (PLS) software as a differentiator from previous research. The results showed that there was a positive and significant effect between the SAP implementation variables on the quality of financial statements as indicated by the original sample estimate value of 0.421 and t-statistics of 3.567 (greater than t-table, ± 2.750). Whereas the relationship between SIA and the quality of financial statements based on data processing obtained, has a positive and significant relationship as indicated by the original sample estimate value of 0.644 and t-statistics of 6.315 (greater than t-table, ± 2.750).

PENGARUH RELATED PARTY TRANSACTION, INVENTORY INTENSITY DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK MELALUI MANAJEMEN LABA Neneng Sri Suprihatin Neneng; Nikke Yusnita Mahardini
Jurnal Buana Akuntansi Vol 7 No 1 (2022): Jurnal Buana Akuntansi
Publisher : Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v7i1.1809

Tujuan Penelitian ini untuk membuktikan pengaruh langsung dan pengaruh tidak langsung dari Related Party Transaction, Inventory Intensity, dan Kepemilikan Mayoritas terhadap Agresivitas Pajak melalui Manajemen Laba pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2013-2018. Jenis penelitian ini adalah penelitian kuantitatif dan jenis data yang digunakan adalah data sekunder pada laporan keuangan atau laporan tahunan yang dipublikasikan oleh perusahaan di Bursa Efek Indonesia. Metode pengumpulan data yang digunakan adalah metode purposive sampling dan kriteria perusahaan terpilih menjadi 8 sampel yang berarti ada 48 data yang dapat dianalisis. Data dianalisis dengan SPSS versi 25, analisis data yang digunakan regresi berganda untuk melihat pengaruh langsung dan uji sobel untuk melihat ada tidaknya hubungan tidak langsung melalui manajemen laba. Dari hasil penelitian ini hanya tiga hipotesis yang diterima sementara tujuh lainnya ditolak. Related Party Transaction, Inventory Intensity, dan Kepemilikan Mayoritas tidak berpengaruh terhadap Manajemen Laba; Related Party Transaction, Inventory Intensity dan Kepemilikan Mayoritas berpengaruh terhadap Agresivitas Pajak; Manajemen Laba tidak berpengaruh terhadap Agresivitas Pajak. Dan tidak ada pengaruh Related Party Transaction, Inventory Intensity dan Kepemilikan Mayoritas terhadap Agresivitas Pajak melalui Manajemen Laba dan Manajemen Laba ditolak sebagai variabel intervening. Kata Kunci: Related Party Transaction, Inventory Intensity, Kepemilikan Mayoritas, Agresivitas Pajak, dan Manajemen Laba

Zakat dan Intellectual Capital Pada Bank Umum Syariah di Indonesia Tri Wahyudi; Erlina Sari Pohan; Neneng Sri Suprihatin
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 4, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v4i2.9845

his study aims to analyze the performance ratio of zakat (ZPR), intellectual capital in Islamic Commercial Banks. The population period used is from 2011-2016. The sampling technique was purposive sampling and there were 57 (fiftyseven) samples that met the criteria. The analysis technique uses simple linear regression analysis. The results include intellectual capital has an influence on the zakat performance ratio (ZPR) in Islamic Commercial Banks in Indonesia.

Socialization of Simple Books to Improvement The Quality of School Management Neneng Sri Suprihatin
MOVE: Journal of Community Service and Engagement Vol. 1 No. 4 (2022): March 2022
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v1i4.38

Community Service Activities are carried out in Lontar Baru Village, Serang District, with the target of teaching staff and finance in the service partners' environment. This activity aims to provide counseling or socialization in order to increase understanding and knowledge of financial reporting, as well as knowledge of financial accounting in order to improve the quality of school management. This community service activity method uses lecture and practice methods. The lecture method is used to deliver material and ask questions. Community service is also carried out with direct practice by assisting in recording, bookkeeping, and making simple financial reports. The output of this activity is simple school bookkeeping and in accordance with applicable financial accounting standards which produces financial reports for PAUD A-Ba-Ta Schools. For this reason, partner management is expected to be able to record cash flows in and out, as well as record other operational activities easily and the results can be used properly.

PENDIDIKAN KEWIRAUSAHAAN DAN EKONOMI KREATIF DI DESA PASANGGRAHAN KECAMATAN PABUARAN KABUPATEN SERANG Nikke Yusnita Mahardini; Neneng Sri Suprihatin; Kodriyah Kodriyah
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 3 No. 1 (2021)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v3i1.2318

The implementation of “Pengabdian Kepada Masyarakat (PKM)” in Pasanggrahan Village is based on the constraints faced by the local village community in realizing the entrepreneurial spirit. Some of these obstacles include the lack of knowledge about entrepreneurship and creativity in creating product innovation. The purpose of carrying out PKM activities is to provide alternative solutions by conducting entrepreneurship education and training for local village communities. This activity is carried out through three stages, namely: (1) the preparatory stage: conducting observations and interviews, completing documents, and designing activities; (2) core stage: the implementation of entrepreneurship education seminars and training in making entrepreneurial products. PKM implementers provide training in making mustopa bananas by using bananas as the main ingredient which is the potential of Pabuaran Village; (3) final stage: the focus of activities on the evaluation of activities and preparation of the final report. All three stages have been implemented at 100%. The results obtained in the implementation of PKM are the increasing level of understanding of seminar participants and training on entrepreneurship in producing creative and innovative products through exploiting the potential of the village.

Menguji dampak laba bersih dan perubahan persediaan dalam memprediksi arus kas operasi d? masa mendatang Nikke Yusnita Mahardini; Neneng Sri Suprihatin; Yuni Alfiah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 2 (2020): Maret
Publisher : Penerbit Goodwood

Purpose: This research is an empirical study that aims to empirically examine the effect of net income and inventory changes both partially and simultaneously in predicting future operating cash flows in the food and beverage service sector in 2016-2018. Research methodology: The design in this research was a causality study using the financial statements of service companies in the food and beverage sub-sector in 2016-2018. The number of samples in this study were 33 food and beverage companies selected using the purposive sampling method. The analysis technique used in this study was multiple linear regression. Results: The analysis shows that net income has an effect on predicting future operating cash flows, while changes in inventory have no effect on predicting future operating cash flows. Simultaneous testing was also carried out with the results that net income and changes in inventory affect the operating cash flow in the future. Limitations: This study only focused on using 1 (one) sub sector, which is a company that consumes food and beverages. For further research, it is recommended to use all sub-sectors so that the results can be generalized. Contribution: This study can be used as information material for the accounting profession as to how great the influence between net income and inventory changes in predicting future operating cash flows that can be used in decision making. Also, it can provide information for economic actors or investors about the importance of knowing the company's operating cash flow in the future, so that it can be taken as a consideration in investing. Keywords: Future operating cash flows, Net profit, Changes in inventory

Variabilitas Pendapatan, Corporate Tax Rate dan Non Debt Tax Shield Yunita Rosiana; Rahmat Yuliadi; Neneng Sri Suprihatin
"LAWSUIT" Jurnal Perpajakan Vol. 1 No. 1 (2022)
Publisher : Universitas Serang Raya

Populasi dalam penelitian ini adalah perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 20 sampel dari 4 perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda dengan SPSS Versi 23. Berdasarkan hasil dari penelitian ini menemukan bahwa secara parsial, tingkat pajak perusahaan tidak berpengaruh signifikan terhadap struktur modal, sedangkan variabilitas pendapatan dan perlindungan pajak non hutang perpengaruh terhadap struktur modal. Secara simultan variabilitas pendapatan, tingkat pajak perusahaan dan perlindungan pajak non hutang berpengaruh terhadap struktur modal.

FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS Neneng Sri Suprihatin; Lulu Naifaroh; Dita Fazarwati
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 1 (2022): Februari 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i1.20087

The purpose of study was to examine the effect of board composition, agency cost, liquidity, leverage and firm size on financial distress in sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 Period. This research a quantitative method. The population in this study are various industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sample research method was carried out using the purposive sampling method, based on predetermined criteria there were 13 companies used as samples. The analytical method used is the method of logistic regression analysis. The test results show that: (1) board composition has no effect on financial distress, (2) agency cost has no effect on financial distress, (3) liquidity has no effect on financial distress, (4) leverage has no effect on financial distress, (5) firm size has no effect on financial distress.

PENINGKATAN LITERASI KEUANGAN PADA TOKO BATIK RIFKI HADI MELALUI PENDAMPINGAN PEMBUKUAN SEDERHANA Lulu Nailufaroh; Neneng Sri Suprihatin; Dian Maulita
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 3 No 2 (2022): Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Volume 3, No 2 Oktober 2022
Publisher : LP3M STKIP MUHAMMADIYAH MUARA BUNGO

This community service aims to provide socialization about simple bookkeeping for Toko Batik Rifki Hadi. Also The purpose of this PKM is to assist in the preparation of MSME financial report bookkeeping with simple techniques. So that measurable income, expenses and profits are obtained and know the development of their business. The method of implementing community service in Toko Batik Rifki Hadi is divided into three stages, namely the initial stage of training, the second stage is the implementation of training and mentoring, and the final monitoring. The results obtained from this activity are able to increase knowledge and skills in running a business through simple bookkeeping/records that are easily applied

Co-Authors Afriyanti, Mukhlisah Anita Asnawati Arinda Ayu Ananthy Daniel Happy Putra Dian Maulita Dian Maulita, Dian Dita Fazarwati Dyah Ayu Pradaningrum Erlina Sari Pohan Erlina Sari Pohan Etty Nasser Etty Nasser, Etty Fanny Nurzamzami Framita, Dien Sefty Kodriyah Lulu Naifaroh Lulu Nailufaroh Lulu Nailufaroh Mahardini, Nikke Yusnita Margita Giftilora Nailufaroh, Lulu Natasyannisa, Tania Nikke Yusnita Mahardini Nurul Alawiyah Putri Fauziah Zahra Rahmat Yuliadi Santi Octaviani Santi Octaviani, Santi Tri Wahyudi Wahyudi Umdiana, Nana Wati, Chinta Wijaya, Herman Yuni Alfiah Yunita Rosiana

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