Article Per Year (5 Year)
p-Index From 2021 - 2026
3.03
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) MBIA Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Edunomika (JIE) Jurnal Sains dan Teknologi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian kepada Masyarakat Nusantara Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Jurnal Abdi Masyarakat Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengabdian Masyarakat Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat
Azfa Mutiara Ahmad Pabulo, Azfa Mutiara Ahmad
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Physics Public Health Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
Pengaruh Kepemilikan Asing, Intangible Asset, dan Kebijakan Dividen Terhadap Transfer Pricing Setyoningsih, Oktaviana; Pabulo, Azfa Mutiara Ahmad
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8549

Abstract

This research is motivated by the prevalence of transfer pricing practices in multinational companies associated with foreign ownership, intangible assets, and dividend policy. The purpose of this study is to examine the influence of these three variables on transfer pricing in multinational manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The analysis was conducted using panel data regression using EViews 12, while descriptive analysis and classical assumption tests used SPSS 25. The research sample consisted of 15 companies selected using a purposive sampling method. Transfer pricing variables were measured by Related Party Transactions (RPT), foreign ownership with a percentage of foreign shares above 20%, intangible assets with a dummy variable, and dividend policy with the Dividend Payout Ratio (DPR). The results showed that foreign ownership had no significant effect on transfer pricing (prob = 0.12; p > 0.05), while intangible assets (prob = 0.27; p > 0.05) and dividend policy (prob = 0.29; p > 0.05) did not have a significant effect.
Pendampingan Pencatatan Transaksi Keuangan Terhadap Pelaku UMKM di Kabupaten Bantul febiyana, lina; Pabulo, Azfa Mutiara Ahmad
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

UMKM memiliki peranan penting pembangunan perekonomian di suatu daerah atau negara. UMKM tidak hanya menciptakan peluang kerja dan meratakan distribusi pendapatan, tetapi juga mendukung kegiatan ekonomi yang berkelanjutan di Indonesia. Program pengabdian masyarakat bertujuan untuk memperdalam pemahaman serta keterampilan pelaku UMKM terutama dalam konteks keuangan, khususnya pencatatan transaksi. Program ini dilaksanakan kepada pelaku UMKM Bubur Kacang Hijau Cak Gondrong dan UMKM Sate Annisa di Kabupaten Bantul. Melalui serangkaian sesi pendampingan dan pelatihan, pelaku UMKM meningkatkan pemahaman mereka tentang konsep keuangan, pencatatan transaksi, serta keuntungan yang didapatkan. Hasilnya menunjukkan peningkatan dalam pemahaman mereka terkait aspek keuangan, memungkinkan mereka mengelola keuangan dengan lebih efisien. Program ini berhasil meningkatkan pengetahuan, keterampilan, dan motivasi pelaku UMKM, berpotensi mendukung pertumbuhan dan keberlanjutan UMKM, serta memperkuat ketahanan ekonomi lokal. Dengan demikian, program ini memberikan kontribusi positif dalam memajukan UMKM di Indonesia.
The Effect of Implementation of IFRS 17 Accounting Standards on Audit Delay in Insurance Companies Listed on the Indonesia Stock Exchange Maan, Marsela Yunita; Pabulo, Azfa Mutiara Ahmad
SIMAK Vol. 22 No. 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.552

Abstract

The effect of IFRS 17 implementation on audit delay in insurance companies listed on the Indonesia Stock Exchange. Audit delay, which can affect the quality of financial statements, is expected to increase due to new complexities in insurance contract accounting. The objective is to understand how IFRS 17 impacts the completion time of the audit process. The dependent variable is audit delay, while the independent variables include operational complexity, profitability (ROA), and financial statement presentation. The results of the analysis show that operational complexity and profitability have no significant effect on audit delay, with significance values ??of 0.225 and 0.105, respectively. In contrast, the quality of financial statement presentation has a significant effect (0.036), affecting the efficiency of the audit process. This finding emphasizes the importance of improving the quality of financial statements to minimize audit delay. The conclusion is that operational complexity and company profitability have no significant effect on audit delay. In contrast, the quality of financial statement presentation has a significant effect. Good reports make it easier for auditors and speed up the audit process. Poor report quality slows down verification and evidence collection, increasing audit delay.
The Influence of Education Level, Accounting Understanding, and Business Size on The Preparation of Financial Reports of Micro, Small, and Medium Enterprises Based on Financial Accounting Standards for Micro, Small, and Medium Entities Pratiwi, Nabilah Hasyyati Winda; Pabulo, Azfa Mutiara Ahmad
SIMAK Vol. 22 No. 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.568

Abstract

MSMEs play a very important role in helping the economy in Indonesia. For every ongoing business? walk, No will let go from recording report finance. Research objectives for knowing the variables in influence compilation report MSME finances according to EMKM SAK which includes level of education, understanding accounting, and measurement business. Methodology study This method is quantitative. Research results using hypothesis testing show that Education level, understanding of accounting, and measurement of business influence compilation report MSME finance based on SAK EMKM. Increasing education levels tall will make perpetrator business to compose report correct finances. The more Lots understanding of accounting, the more good use of SAK EMKM. In addition, the more the magnitude of the business so must more thorough in do recording information.
Pengaruh Sosial Media Marketing, Brand Position, Brand Equity pada Digital Marketing: Studi Empiris pada Sektor UMKM Makanan di Kecamatan Pakem Pratiwi, Nurafida Ika; Pabulo, Azfa Mutiara Ahmad
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5692

Abstract

This study aims to analyze the influence of social media marketing, brand position, and brand equity on the effectiveness of digital marketing in the Micro, Small, and Medium Enterprises (MSMEs) food sector in Pakem District. In the ever-evolving digital era, MSMEs face challenges in utilizing technology in their marketing strategies. This study uses a quantitative method with data collection through questionnaires distributed to MSME actors in the area. The results of the analysis show that social media marketing has a significant positive effect on brand awareness and product sales, while a strong brand position and high brand equity also contribute to increasing customer loyalty and perceptions of product quality. These findings emphasize the importance of utilizing social media as a tool not only for promotion but also to build closer relationships with consumers. Thus, this study provides insight for MSME actors to optimize their digital marketing strategies in order to increase competitiveness and business growth, as well as being a reference for the government in formulating policies that support the development of MSMEs in the digital era.
Pembuatan Company Profile untuk Gula Kelapa Kulon Progo Berbasis Website Astuti, Tutut Dewi; Pabulo, Azfa Mutiara Ahmad; Setyaningsih, Putry Wahyu
Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat Vol. 1 No. 1 (2023): Dedikasi 2023
Publisher : Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/dedikasi.v1i1.14

Abstract

Media penyampaian informasi tentang usaha masih banyak dalam bentuk tradisional seperti media cetak dan juga informasi yang disajikan didalamnya masih kurang lengkap. Strategi untuk memperkenalkan perusahaan juga dapat dibuat melalui company profile yang bertujuan untuk memperkenalkan dan memberikan berbagai informasi pada suatu perusahaan yang meliputi visi, misi, tujuan dan sejarah dari perusahaan tersebut. Company profile dapat menarik pelanggan karena mendapatkan berbagai informasi tentang produk atau jasa yang ditawarkan oleh perusahaan tersebut. Pembuatan company profile berbasis website ini agar mudah diakses melalui internet kapan saja dan dimana saja. Salah satu jenis website adalah company profile yaitu sistem informasi yang dapat dijalankan di berbagai perangkat. Oleh karena itu, diperlukan rancangan desain sebuah company profile berbasis website. Pembuatan website ini bertujuan untuk media sarana dan untuk mempromosikan gula kelapa Kulon Progo untuk mendapatkan lebih banyak pelanggan lagi dari luar Kulon Progo. Hasil akhir dari pengabdian ini adalah company profile berbasis website yang dapat digunakan sebagai aset.
Pendampingan Taman dan Ketahanan Pangan KWT Migunani Druwo Bangunharjo Sewon Bantul Setyaningsih, Putry Wahyu; Pabulo, Azfa Mutiara Ahmad; Astuti, Tutut Dewi
Dedikasi: Jurnal Pengabdian Pendidikan dan Teknologi Masyarakat Vol. 1 No. 2 (2023): Dedikasi 2023
Publisher : Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/dedikasi.v1i2.15

Abstract

Kelompok Wanita Tani menawarkan wadah bagi masyarakat, khususnya kaum wanita, untuk mengelola dan mengekspresikan berbagai perspektif tentang pertanian. Mereka juga berfungsi sebagai sarana bagi anggota kelompok untuk memperoleh ilmu pengetahuan dan wawasan, sehingga kegiatan kelompok yang diharapkan dapat kreatif dan mengikuti perkembangan zaman. Salah satu alternatif bagi rumah tangga untuk mendapatkan kecukupan pangan, perbaikan gizi, meningkatkan curahan tenaga kerja produktif, perbaikan lingkungan pemukiman, dan kesehatan adalah teknologi pemanfaatan lahan pekarangan dengan budidaya pertanian secara optimal. Tujuannya adalah untuk mempercepat penyebaran teknologi kepada penggunanya, yaitu petani, penyuluh, dan masyarakat. Penelitian ini bertujuan untuk (a) meningkatkan pemahaman anggota kelompok wanita tani tentang teknologi pemanfaatan lahan pekarangan dan (b) mengidentifikasi faktor-faktor yang mempengaruhi pemahaman anggota KWT tentang teknologi pemanfaatan lahan pekarangan. Pengabdian dilaksanakan di KWT Miguni yang berada di Dusun Druwo, Bangunharjo, Sewon, Bantul. KWT Miguni merupakan Kelompok Wanita Tani berupa komunitas ibu-ibu yang memanfaatkan lahan dan kemampuannya melalui Gerakan pemberdayaan ketahanan pangan. Tujuan pengabdian ini adalah mewujudkan kemandirian pangan dan kemandirian keluarga dengan melakukan pemanfaatan lahan keluarga dan lahan-lahan yang produktif untuk ditanami. Hasil dari pemanfaatan lahan dapat dikonsumsi dan diolah sebagai produk unggulan desa agar ekonomi lokal bergerak.
PENGARUH LITERASI KEUANGAN, KOMPETENSI SUMBER DAYA MANUSIA, DAN IMPLEMENTASI E-COMMERCE TERHADAP KINERJA UMKM DI KABUPATEN BANTUL Zairina, Nurul; Pabulo, Azfa Mutiara Ahmad
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11185

Abstract

This study aims to assess the impact of financial literacy (X1), human resource competency (X2), and e-commerce implementation (X3) on the performance of micro MSMEs (Y). The study employs a quantitative approach and utilizes non-probability sampling techniques. Primary data is collected through questionnaires directly filled out by respondents, while secondary data is gathered from books, journals, and previous research related to the study's focus. The research focuses on MSMEs located in Bantul Regency. The research specifically focuses on MSMEs located in Bantul Regency. Multiple linear regression analysis is utilized as the analytical tool. The findings indicate that financial literacy (X1), human resource competency (X2), and e-commerce implementation (X3) all exert both individual and combined influences on MSMEs' performance (Y). Keywords : Financial Literacy, Human Resources Competency, E-Commerce Implementation, MSMEs' performance.
Pengaruh Kinerja Keuangan Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2022-2024 Hasanah, Hani Nur; Pabulo, Azfa Mutiara Ahmad
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8490

Abstract

The purpose of this research is to examine manufacturing companies listed on the Indonesia Stock Exchange in the consumer services and retail subsectors from 2022 to 2024 and to analyze how liquidity, solvency, and profitability affect dividend policy. Dividend distribution often places companies in financial difficulty, preventing them from expanding as quickly as shareholders desire. This issue therefore becomes the focus of this study. Fifteen companies and forty-eight observations were selected as samples using a purposive sampling technique based on specific criteria. Statistical information was obtained from publicly available annual financial reports published by the IDX. Data analysis was carried out using SPSS 27 through multiple linear regression and classical assumption tests to ensure model validity. The results indicate that solvency has a significant effect on dividend policy (t = -3.479; Sig. = 0.002), whereas liquidity (Sig. = 0.141) and profitability (Sig. = 0.705) have no significant effect. Simultaneously, the three variables have a significant influence (F = 4.318; Sig. = 0.012) with an R² value of 0.332, meaning that 33.2% of the variation in dividend policy is explained by these three factors. Based on these findings, debt-based financing mechanisms play a more crucial role in determining post-pandemic dividend policy. Investors, researchers, and management can all benefit from these results by gaining a better understanding of the financial variables that influence dividend policy.
Kreativitas Kelompok Budidaya Ikan Padang Muda dalam Integrasi Budidaya Ikan dan Pengelolaan Bank Sampah Kering di Padukuhan Druwo, Bangunharjo, Sewon, Bantul Pabulo, Azfa Mutiara Ahmad; Astuti, Tutut Dewi; Wafa, Zaenal; Rengganis, Domnina Rani Putri
Jurnal Abdi Masyarakat Indonesia Vol 6 No 2 (2026): JAMSI - Maret 2026
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.2089

Abstract

Kelompok Budidaya Ikan (Pokdakan) Padang Muda di Padukuhan Druwo, Bangunharjo, Sewon, Bantul menghadapi tiga permasalahan utama: pengelolaan sampah kering yang belum optimal, kebutuhan inovasi dalam budidaya ikan nila, dan rendahnya kemandirian organisasi pemuda. Pengabdian masyarakat ini bertujuan mengintegrasikan kegiatan budidaya ikan dengan pengelolaan bank sampah kering untuk meningkatkan kapasitas ekonomi, sosial, dan lingkungan. Metode pelaksanaan yang digunakan adalah partisipatif dengan langkah-langkah: pengamatan awal, pelatihan manajemen budidaya ikan dan bank sampah, pembangunan kolam berdekatan dengan lokasi bank sampah, serta pendampingan dan monitoring berkala. Hasil kegiatan menunjukkan peningkatan kapasitas produksi ikan melalui penambahan kolam dan pemeliharaan bibit unggul, peningkatan volume sampah kering yang dikelola setiap bulan, dan keterlibatan anggota pemuda yang naik lebih dari 50% dibanding sebelum program. Dampak nyata meliputi terciptanya sumber pendanaan alternatif dari hasil penjualan sampah untuk biaya pakan dan perawatan kolam, meningkatnya kesadaran warga dalam memilah sampah, lingkungan yang lebih bersih, serta penguatan kelembagaan pemuda melalui pemanfaatan lokasi integrasi sebagai sekretariat. Model ini terbukti efektif menggabungkan aspek ekonomi, ekologi, dan pemberdayaan sosial dalam satu program berkelanjutan.
Co-Authors .Suliah, Suliah AYU WULANSARI, AYU Febiyana, Lina Hasanah, Hani Nur Ika Wulandari Lestari, Nova Astriana Maan, Marsela Yunita Pratiwi, Nabilah Hasyyati Winda Pratiwi, Nurafida Ika Rengganis, Domnina Rani Putri RR. Ella Evrita Hestiandari Setyaningsih, Putry Wahyu Setyoningsih, Oktaviana Shahadah, Eliza Nurul Tutut Dewi Astuti Wafa, Zaenal Wefa, Muhammad Ali Yuliyanti, Sintiya Dwi Zairina, Nurul