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All Journal Ilmiah Manajemen Bisnis Infestasi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Journal of Governance, Taxation, and Auditing Senarai Kearifan Lokal Akuntansi
Kompyurini, Nurul
Fakultas Ekonomi Dan Bisnis Universitas Trunojoyo Madura
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences

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BALANCED SCORECARD SEBAGAI STRATEGIC MANAGEMENT TOOL PADA PT BANK JATIM (UNIT USAHA SYARIAH) SURABAYA Saputro, Nugroho Tri; Kompyurini, Nurul; Rimawati, Yuni
Ilmiah Manajemen Bisnis VOL. 12 NO. 1 MEI 2012
Publisher : Ilmiah Manajemen Bisnis

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Abstract

BALANCED SCORECARD SEBAGAI STRATEGIC MANAGEMENT TOOL PADA PT BANK JATIM (UNIT USAHA SYARIAH) SURABAYA Nugroho Tri Saputro; Nurul Kompyurini; Yuni Rimawati
Ilmiah Manajemen Bisnis VOL. 12 NO. 1 MEI 2012
Publisher : Ilmiah Manajemen Bisnis

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Abstract

Determinan Pengungkapan Manajemen Risiko Perusahaan, Pengungkapan Modal Intelektual, dan Kepemilikan Asing Terhadap Nilai Perusahaan Eni Dwi Jayanti; Anis Wulandari; Nurul Kompyurini
InFestasi Vol 17, No 2 (2021): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v17i2.12233

Abstract

                 Riset ini memiliki tujuan untuk mengetahui determinan Pengungkapan Manajemen Risiko Perusahaan (PMRP), Pengungkapan Modal Intelektual  (PMI), dan Kepemilikan Asing (KA) terhadap nilai perusahaan pada industri manufaktur yang tercatat di Bursa Efek Indonesia  (BEI) tahun 2014-2018 dengan menggunakan multiple linear regression.                Riset ini memberikan hasil, bahwa PMRP, PMI, dan KA berpengaruh terhadap nilai perusahaan. PMRP oleh manajemen perusahaan merupakan wujud komitmen dalam pengelolaan risiko perusahaan serta dapat meminimalkan kerugian yang mungkin diterima stakeholder. PMI yang dilakukan secara sukareIa oleh perusahaan dapat menjadi wadah penyampaian signal kualitas PMI oleh perusahaan. KA atas investasi perusahaan dapat menaikkan harga saham, karena investor asing dinilai lebih mampu memilih manajerial yang berkualitas dalam mengelola perusahaan, sehingga mempengaruhi tingkat kepercayaan dari investor yang akhirnya juga berpengaruh terhadap meningkatnya nilai dari suatu perusahaan.                  This research aims to determine the determinants of Corporate Risk Management Disclosures (PMRP), Intellectual Capital Disclosures (PMI), and Foreign Ownership (KA) on firm value in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) in 2014-2018 using multiple linear regression.                        The results of this research are ERMD, ICD, and FO have an influence on firm value. ERMD by management is a form of commitment in managing company risk and can minimize losses that may be received by stakeholders. Voluntary disclosure of IC by the company can be a medium to convey a good signal, namely the quality related to the ownership of IC disclosed by the company. The ownership of shares by foreign investors in a company will increase the share price because foreign investors are considered more capable of choosing quality managers, thus affecting the level of trust from investors which also affects the increase in the value of a company.
MEMPREDIKSI KECENDERUNGAN PERUSAHAAN MELAKUKAN PENGHINDARAN PAJAK Yudhanta Sambharakreshna; Nurul Kompyurini
InFestasi Vol 12, No 2 (2016): Desember
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i2.2768

Abstract

This study aimed to analyze and predict the executive character, profitability, and corporate governance to tendency ofcompany doing tax avoidance. Samples are 45 companies joined in 45 LQ Indonesia Stock Exchange during 2009 until2013. Samples were selected using purposive sampling method. Data was analyzed using descriptive analysis method,multiple linear regression, hypothesis testing. The results of this study indicate that the character of executives andprofitability affect to the tax avoidance, while the audit committee and independent commissioner has no effection to the taxavoidance.
MENUJU SISTEM PENGENDALIAN MANAJEMEN BERTANGGUNG JAWAB SOSIAL STUDI PADA PT. PELINDO MARINE SERVICE SURABAYA Nurul Kompyurini
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5487

Abstract

This study has two objectives. First, to find out how corporate social responsibility (CSR) is defined, and second, to find out whether CSR has been integrated in the management control system (MCS). The theoretical foundation is built from various research articles and literature on corporate social responsibility and management control systems. The object of this research was PT. Pelindo Marine Service Surabaya (PT. PMS). The data in this study comes from interviews with company management.The findings in this study are that the company cannot determine the objectives of social responsibility related to its stakeholders. This contributes to the absence of integration of social responsibility into the MCS. The lack of social responsibility goals related to stakeholder groups has caused the integration of these aspects into MCS to be hampered, and this has the potential to reflect the organization's seriousness in following its stakeholder approach.
Behavioral Aspects and Their Effect on The Implementation Of The Regional Financial Accounting System Of Bojonegoro Regency Tsania FITRIANA; Anis WULANDARI; Nurul KOMPYURINI
Journal of Governance, Taxation and Auditing Vol. 1 No. 1 (2022): Journal of Governance, Taxation and Auditing (July – October 2022)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.367 KB) | DOI: 10.38142/jogta.v1i1.390

Abstract

ABSTRACT This research aimed to know how the organization’s behavioral aspects affect the region’s application financial accounting system (case studies on BPKAD Bojonegoro Region East Java). Organization’s behavioral aspects are draw from the psychological and social psychological aspects of attitudes, motivations, emotions, perception, and personality. This type of research is a qualitative analysed with a statistical aid Smart PLS 3.0. Collection methods are being obtained through direct colonisation at the BPKAD office in Bojonegoro. Sample retrieval techniques using purposive sampling with nonprobability sampling methods that match the criteria. The total number of employees fit the criteria of 40. This reseach suggests that emotions, perception, and personality influence region’s application financial accounting system. Whereas attitude and motivation do not affect the region’s application financial accounting system. Keywords: Aspects of organizational behavior, regional application financial accounting system, psyhchology, social psychology
Praktik Pemanfaatan Pencatatan Akuntansi berbasis Sistem Informasi pada Industri Logistik oleh Mahasiswa Melalui Program Merdeka Belajar Kampus Merdeka Rizky Wijaya Kusuma; Nurul Kompyurini
Senarai Kearifan Lokal Akuntansi: Jurnal Pengabdian Masyarakat Vol. 1 No. 1: 2025
Publisher : Jurusan Akuntansi Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/sokla.v1i1.165

Abstract

Program pengabdian dalam bentuk Merdeka Belajar Kampus Merdeka (MBKM) magang industri ini bertujuan untuk memberikan pengalaman langsung kepada mahasiswa dalam mengaplikasikan pengetahuan akuntansi dan perpajakan berbasis sistem informasi di dunia kerja, khususnya pada sektor logistik dan kepelabuhanan. Kegiatan dilaksanakan di PT Terminal Petikemas Surabaya (PT TPS). Metode yang digunakan adalah praktik kerja langsung (on-the-job training) di bawah supervisi tim keuangan dan perpajakan PT TPS. Mahasiswa terlibat aktif dalam berbagai proses kerja, termasuk penjurnalan transaksi menggunakan SAP, pelaksanaan reimbursement melalui BNI Direct, serta pembuatan dan pelaporan e-Faktur PPN melalui sistem Coretax. Setiap kegiatan dilaksanakan dengan pendekatan berbasis sistem dan data aktual perusahaan, serta mengikuti standar operasional dan kebijakan internal. Hasil dari pelaksanaan program ini menunjukkan bahwa integrasi sistem informasi akuntansi dan perpajakan di PT TPS berperan penting dalam meningkatkan efisiensi, transparansi, dan akurasi pelaporan keuangan perusahaan.
Internalisasi Mata Kuliah Praktikum Perpajakan melalui Pendampingan Pelaporan SPT Tahunan di Fakultas Hukum Devi Aisafitri; Khy’sh Nusri Leapatra Chamalinda; Nurul Kompyurini
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 5 (2025): September 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v5i5.778

Abstract

Kegiatan ini sebagai wujud internalisasi mata kuliah praktikum perpajakan, yakni Mahasiswa D3 Akuntansi melakukan kegiatan pendampingan pelaporan SPT Tahunan bagi Wajib Pajak Orang Pribadi di lingkungan Fakultas Hukum Universitas Trunojoyo Madura. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan kepatuhan Wajib Pajak dalam hal pelaporan SPT Tahunan untuk tahun pajak 2024. Kegiatan dilakukan oleh Mahasiswa D3 Akuntansi dan juga didampingi oleh dosen Jurusan Akuntansi. Peserta kegiatan adalah Dosen di lingkungan Fakultas Hukum UTM. Kegiatan ini dilaksanakan melalui tiga tahap yaitu persiapan, pelaksanaan dan evaluasi. Hasil kegiatan menunjukkan pemahaman dan kepatuhan Wajib Pajak dalam hal pelaporan SPT Tahunan cenderung meningkat. Tingkat pemahaman Wajib Pajak terhadap proses pelaporan SPT Tahunan melalui efiling yakni 80% sudah memahami, dan jumlah Wajib Pajak yang melaporkan SPT Tahunan dengan benar dan tepat waktu telah mencapai 100% (dari 50 peserta). Selain itu, saat pendampingan pelaporan SPT Tahunan juga mengalami tantangan baik dari segi Wajib Pajak maupun teknis.
Meningkatkan Literasi Keuangan dan Pengendalian Utang Pada UMKM di Kabupaten Pamekasan, Madura Yudhanta Sambharakreshna; Fariyana Kusumawati; Nurul Kompyurini; Anis Wulandari
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 6, No 2 (2025): JURNAL PENGABDIAN MASYARAKAT DAN KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v6i2.485

Abstract

This community engagement program aims to strengthen financial literacy and debt management skills among Micro, Small, and Medium Enterprises (MSMEs). Field findings indicate that many entrepreneurs still struggle with fundamental aspects of financial management, such as recording transactions, distinguishing between personal and business funds, and developing repayment plans. To address these issues, the program applied a combination of awareness-building activities, training sessions, interactive simulations, and mentoring. Pre-test and post-test evaluations revealed significant improvements in participants’ ability to maintain daily cash flow records, prepare simple income statements, and design repayment schedules aligned with business cash flow. Furthermore, behavioral changes were evident, as participants began to separate business and personal finances through dedicated bank accounts or digital bookkeeping tools. The program’s positive effects extended beyond managerial skills, fostering greater confidence among business owners, improving access to formal financing, and enhancing collective awareness of financial literacy as a foundation for sustainable enterprises. These results demonstrate that structured and practical educational interventions can help MSMEs overcome recurring challenges related to capital and debt management, while simultaneously strengthening their competitiveness and long-term sustainability.Keywords: Financial Literacy, Debt Management, MSMEs, Cash Flow, Sustainability
Pengaruh Keputusan Investasi Terhadap Finansial Freedom Pada Pelaku UMKM di Madura Fariyana Kusumawati; Nurul Kompyurini
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

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Abstract

This study analyzes the influence of investment decisions based on the effectiveness of financial management, investment experience, and gender factors on the financial freedom of micro, small, and medium enterprises (MSMEs). The objective of this research is to evaluate how effective financial management, investment experience, and gender impact the financial freedom of MSME actors. This research employs a quantitative approach. The population consists of MSME actors located in the Madura region. Samples were taken using convenience sampling methods, and data were collected through the distribution of questionnaires. Data analysis was conducted using multiple linear regression techniques. The results indicate that investment decisions based on effective financial management, experience, and gender have an influence on financial freedom, while investment decisions based on gender do not demonstrate a significant effect on financial freedom
Co-Authors Anis WULANDARI Devi Aisafitri Eni Dwi Jayanti Fariyana Kusumawati Habi Bullah Khy’sh Nusri Leapatra Chamalinda Nugroho Tri Saputro Nurwijayanti Rizky Wijaya Kusuma Saputro, Nugroho Tri Tsania FITRIANA Wulandari, Anis Yudhanta Sambharakreshna Yuni Rimawati