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All Journal Jurnal Manajemen dan Organisasi The Indonesian Accounting Review Journal of Business & Banking Journal of Auditing, Finance, and Forensic Accounting Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura J-MACC : Journal of Management and Accounting Jurnal Akademi Akuntansi (JAA) Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Equity: Jurnal Akuntansi Jurnal Akuntansi dan Keuangan YOS SOEDARSO ECONOMICS JOURNAL El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Sharia Economics, Banking and Accounting Journal of Ekonomics, Finance, and Management Studies
Nur Hayati
Accounting Departement, Faculty Of Economics And Business, University Of Trunojoyo Madura
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Perlakuan Akuntansi Atas Pendapatan pada Perusahaan Property dan Real Estate Dwi Rahayu Pangestu Ningsih; Nur Hayati
Equity: Jurnal Akuntansi Vol 2, No 2: April 2022
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v2i2.233

Abstract

Penelitian ini bertujuan untuk mengetahui perlakuan akuntansi terhadap pendapatan pada perusahaan property dan real estate. Jenis penelitian yang digunakan adalah penelitian kualitatif bersifat deskriptif menggunakan analisis dokumen atau analisis isi. Objek Penelitian yang digunakan adalah perusahaan property dan real estate dengan studi kasus di PT Pakuwon Jati, Tbk. Teknik pengambilan data penelitian ini yaitu menggunakan teknik dokumentasi. Data yang digunakan adalah data sekunder berupa laporan tahunan dan laporan keuangan PT Pakuwon Jati, Tbk tahun 2019 dan 2020. Hasil penelitian menunjukkan bahwa PT Pakuwon Jati, Tbk mengakui, mengukur, menyajikan dan mengungkapkan pendapatan sebelum 1 Januari 2020 sesuai PSAK sebelumnya.Meskipun di tahun sebelumnya, PSAK 72 sudah diterbitkan namun, PT Pakuwon Jati, Tbk belum menerapkannya. Sedangkan sesudah 1 Januari 2020, pengakuan, pengukuran, penyajian dan pengungkapan pendapatannya sebagian besar sudah disesuaikan dengan PSAK 72.
PENGARUH RASIO KEUANGAN DAN KEPEMILIKAN MANAJERIAL UNTUK MEMPREDIKSI FINANSIAL DISTRESS PADA PERUSAHAAN TRANSPORTASI DAN PARIWISATA SAAT PANDEMI COVID-19 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Amita Nur Rahma; Nur Hayati
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i2.2099

Abstract

This study aims to determine how much influence profitability, liquidity, leverage, and managerial ownership have on financial distress in transportation and tourism companies during the Covid-19 pandemic listed on Bursa Efek Indonesia (BEI). This study relied on secondary data from 50 samples collected between 2019 and 2020. This study employs quantitative descriptive research. To demonstrate the study's hypothesis, multiple linear regression models and the t-test were used. According to the data analysis results, the variables of profitability, liquidity, and Leverage all have a significant effect on financial distress, while managerial ownership variables have no effect on financial distress.
Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, Kewajiban Moral, dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak Orang Pribadi di Pamekasan Syibriya Fatin Haizumah; Nur Hayati
Equity: Jurnal Akuntansi Vol 3, No 1: September 2022
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v3i1.284

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Faktor-faktor kepatuhan wajib pajak yang terdiri dari pengetahuan perpajakan, sanksi pajak, kewajiban moral, dan tingkat pendidikan terhadap kepatuhan wajib pajak orang pribadi di Kabupaten Pamekasan yang terdaftar di KPP Pratama Pamekasan. Penelitian ini dilakukan dengan metode kuantitatif dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa (1) pengetahuan perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi, (2) sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi, (3) kewajiban moral berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi, dan (4) tingkat pendidikan tidak berpengaruh  terhadap kepatuhan wajib pajak orang pribadi.
Pengaruh Penerapan Total Quality Management, Budaya Organisasi, Sistem Pengukuran Kinerja dan Sistem Penghargaan terhadap Kinerja Manajerial Riskia Sekar Kinanti; nur hayati
Yos Soedarso Economic Journal (YEJ) Vol. 5 No. 2 (2023): Agustus 2023
Publisher : Fakultas Ekonomi Universitas Yos Soedarso

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Abstract

Penelitian ini menguji pengaruh total quality management, budaya organisasi, sistem pengukuran kinerja, dan sistem penghargaan terhadap kinerja manajerial. Studi ini melibatkan semua kepala atau manajer BUMD di Kabupaten Bangkalan, termasuk manajer tingkat atas, menengah, serta bawah. Metode purposive sampling dipakai untuk memilih sampel penelitian. Data dikumpulkan melalui penyebaran kuesioner kepada 47 manajer atau kepala BUMD Kabupaten Bangkalan. Metode penelitian ini ialah kuantitatif dan pengujian hipotesis memakai analisis regresi linear berganda. Hasil penelitian mengindikasikan jika TQM, budaya organisasi, sistem pengukuran kinerja, dan sistem penghargaan memengaruhi kinerja manajemen dengan signifikan.
PENGARUH TINGKAT SUKU BUNGA, INFLASI, NILAI TUKAR, PRICE EARNING RATIO, DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN (PERIODE TAHUN 2017-2021) Angga Fitra Dwi Pratama; nur hayati
Yos Soedarso Economic Journal (YEJ) Vol. 5 No. 2 (2023): Agustus 2023
Publisher : Fakultas Ekonomi Universitas Yos Soedarso

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Abstract

Penelitian ini bertujuan untuk mengetahui dan memahami pengaruh suku bunga, inflasi, nilai tukar, price earning ratio, dan price to book value terhadap harga saham perusahaan manufaktur sub sektor makanan dan minuman periode 2017-2021. Populasi pada penelitian ini adalah perusahaan sub sektor makanan dan minuman. Penentuan sampel menggunakan teknik purposive sampling. Jenis penelitian ini menggunakan metode kuantitatif dengan menggunakan variabel independen yaitu suku bunga, inflasi, nilaiukar, price earning ratio, dan price to book value, sedangkan untuk variabel dependen pada penelitian ini yakni harga saham. Penelitian ini menggunakan data sekunder dengan mengambil data dari website resmi bursa efek Indonesia dan website resmi bank Indonesia, sehingga diperoleh 95 data pada penelitian ini dengan menentukan kriteria pengambilan sampel dengan purposive sampling. Data sekunder dianalisis menggunakan SPSS versi 25. Teknik analisis data yang digunakan meliputi uji statistik deskriptif, uji asumsi klasik dan uji hipotesis menggunakan analisis regresi linier berganda. Hasil penelitian ini memperoleh bahwa suku bunga, inflasi dan nilai tukar tidak memiliki pengaruh terhadap harga saham, sedangkan untuk variabel PER dan PBV berpegaruh terhadap harga saham.
FAKTOR PENENTU HARGA SAHAM SEKTOR TRANSPORTASI PADA MASA PANDEMI DI TAHUN 2019 – 2021 Lucky Marta Febriansyah; nur hayati
Yos Soedarso Economic Journal (YEJ) Vol. 5 No. 2 (2023): Agustus 2023
Publisher : Fakultas Ekonomi Universitas Yos Soedarso

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh return on equity, return on asset, earning per share, debt to equity ratio dan inflasi terhadap harga saham. Objek penelitian ini adalah perusahaan di sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2021. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Teknik sampling yang digunakan yaitu purposive sampling dan menghasilkan 39 sampel dengan kriteria tertentu. Hasil pengujian menunjukkan bahwa return on equity tidak berpengaruh terhadap harga saham, return on asset berpengaruh tidak signifikan terhadap harga saham, earning per share tidak berpengaruh dan signifikan, debt to equty ratio tidak berpengaruh terhadap harga saham dan inflasi tidak berpengaruh terhadap harga saham.
Analisis Dan Evaluasi Implementasi Sistem ERP (Enterprise Resources Planning) Pada PT Petrokopindo Cipta Selaras Nidya Puspithasari; Nur Fadhilah; Nur Hayati
Darmabakti : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 4 No 2 (2023): Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Lembaga Peneliian dan Pengabdian Masyarakat (LPPM) Universitas Islam Madura (UIM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/darmabakti.2023.4.2.255-264

Abstract

Utilization of Information Technology is a solution for PT Petrokopindo Cipta Selaras in facing this increasingly competitive business environment. In order to realize the company's commitment to both corporate value and customer value, PT Petrokopindo Cipta Selaras implements an ERP (Enterprise Resources Planning) system to increase the effectiveness of company management. The purpose of this study is to analyze and evaluate the implementation of the ERP system used by PT Petrokopindo Cipta Selaras. The method used is using a qualitative approach with the action research method. This research was conducted by direct observation and interviews with users of the company's ERP system. The results of the study concluded that with the implementation of the ERP system in general the implementation has been going well, this can be seen from the implementation of the ERP system, it is easier for companies to make business decisions because the existing data is integrated, updated and accurate. However, the company also still needs to monitor the system because there are several obstacles that make the ERP system not run optimally.
Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Kabupaten Madiun Tahun 2018-2022 Annisa’ Nur Fitriani; Nur Hayati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.2619

Abstract

This study aims to analyze the performance of the Madiun Regency regional revenue and expenditure budget (APBD) for the 2018-2022 period using descriptive quantitative methods. Secondary data was taken from the annual report of Madiun Regency's budget realization on the official government website, www.madiunkab.go.id. The results of the analysis show a significant increase in the realization of regional own-source revenue (PAD) and overall regional revenue during the period. There are concerns regarding the low fiscal decentralization ratio and high dependence on transfer revenues from the central government. Despite effective PAD realization, Madiun District has not yet achieved the expected fiscal independence. Expenditure variance analysis revealed large variations between the district's expenditure budget and expenditure realization, highlighting the importance of careful budget planning and efficient financial management. This study concludes that Madiun district needs to increase efforts in developing local revenue sources, reduce dependence on transfer revenues, and improve the efficiency and effectiveness of budget management to achieve better fiscal independence and ensure regional financial sustainability.
Analisis Komparatif Implementasi Pernyataan Standar Akuntansi Keuangan (PSAK) No. 18 dan No. 24 Pada Perusahaan Daerah Air Minum (PDAM) Trunojoyo Sampang Arief Rachman Prabaswara; nur hayati; Masluhah
Yos Soedarso Economic Journal (YEJ) Vol. 6 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi Universitas Yos Soedarso

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Abstract

This research aims to determine the accounting treatment consisting of the concepts of recognition, measurement, recording, presentation and disclosure of pension funds and employee benefits which are applied to the accounting for pension funds and employee benefits at PDAM Trunojoyo Sampang based on Statement of Accounting Standards (PSAK) No. 18 and No. 24. This research uses qualitative research and is included in the descriptive category using a case study approach. The descriptive method, as a qualitative approach, involves an in-depth examination of a particular incident in a phenomenon. This method is characterized by analytical, classification and investigative characteristics, using techniques such as surveys, interviews and observations. Research results The accounting practice of employee benefits at PDAM Trunojoyo Sampang is in accordance with the requirements contained in PSAK 24. This involves accurate recognition of short-term employee benefits, such as salaries, director's allowances, and employee food and health benefits. And PDAM Trunojoyo Sampang's post-employment benefit program is held by DAPENMA PAMSI, fully in accordance with the current PSAK and the legal framework governing post-employment benefit programs.
Analisis Kinerja Anggaran Pendapatan dan Belanja Daerah Kabupaten Madiun Tahun 2018-2022 Annisa’ Nur Fitriani; Nur Hayati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (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.v5i5.2619

Abstract

This study aims to analyze the performance of the Madiun Regency regional revenue and expenditure budget (APBD) for the 2018-2022 period using descriptive quantitative methods. Secondary data was taken from the annual report of Madiun Regency's budget realization on the official government website, www.madiunkab.go.id. The results of the analysis show a significant increase in the realization of regional own-source revenue (PAD) and overall regional revenue during the period. There are concerns regarding the low fiscal decentralization ratio and high dependence on transfer revenues from the central government. Despite effective PAD realization, Madiun District has not yet achieved the expected fiscal independence. Expenditure variance analysis revealed large variations between the district's expenditure budget and expenditure realization, highlighting the importance of careful budget planning and efficient financial management. This study concludes that Madiun district needs to increase efforts in developing local revenue sources, reduce dependence on transfer revenues, and improve the efficiency and effectiveness of budget management to achieve better fiscal independence and ensure regional financial sustainability.
Co-Authors Ach Rofiki Amita Nur Rahma Ana Rohyana Angga Fitra Dwi Pratama Annisa’ Nur Fitriani Ardi Hamzah Arief Rachman Prabaswara Deswita Aurellia Arifin Dwi Rahayu Pangestu Ningsih Ikklimatus Amalia Lucky Marta Febriansyah Masluhah Mohamad Djasuli Nidya Puspithasari Nikmatul Riskiyah Aprilia Nita Octarina Nur Fadhilah Rafika Iqrimah Riskia Sekar Kinanti Silvia Sari SITI FATIMAH Sri Wahyuni Syibriya Fatin Haizumah Yayuk Ramadhaniyati