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All Journal E-Jurnal Akuntansi TSM VALUE: Journal of Business Studies Accounting Journal of Ibrahimy (AJI) ARTOKULO: Journal of Accounting, Economic and Management PESHUM
Nanang Asfufi
Universitas Ibrahimy Situbondo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS FAKTOR–FAKTOR FUNDAMENTAL TERHADAP RETURN SAHAM PADA PERUSAHAN PHARMACEUTICALS DI BURSA EFEK INDONESIA PERIODE 2018-2021 Nanang Asfufi
Accounting Journal of Ibrahimy (AJI) Vol 1 No 1 (2023): Oktober
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v1i1.2866

Abstract

The purpose of this study is to analyze the effect of Debt to Equity Ratio (DER), Current Ratio (CR), Return On Assets (ROA), Debt to Assets Ratio (DAR) on stock returns and simultaneously affect stock returns of a company: Since 2018 until 2021, which is listed as active on the Indonesia Stock Exchange. The sample used is pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling with criteria. The research method used is multiple linear regression. The results of the study show that the current ratio variable partially has a significant effect on stock returns while the debt to equity ratio, return on assets, debt to assets ratio partially does not have a significant effect on stock returns. conversely, if the use of the current ratio, debt to equity ratio, return on assets, and debt to assets ratio simultaneously or simultaneously has a significant effect on stock returns.
IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE ON MSMes IN INDONESIA AND USA Asfufi Nanang; Wike Pratiwi
Accounting Journal of Ibrahimy (AJI) Vol 2 No 1 (2024): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v2i1.4729

Abstract

ABSTRAK Good corporate governance (GCG) is a key strategy to ensure the openness, accountability, and efficiency of micro, small, and medium-sized enterprises (MSMEs) in the USA and Indonesia. This study's objective is to ascertain the extent to which research is pertinent to the implementation of GCG in MSMEs. The study employs a descriptive qualitative method for this purpose. The research uses a library research methodology. The results of the study have shown that there are several key indicators that can be used to evaluate and improve GCG practices in these companies. The USA has placed a strong emphasis on competence-oriented governance and design, with Functional background and IT proficiency are necessary in the boardroom to comprehend how IT affects business operations and strategic goals. The findings also emphasize the significance of independence, justice, and accountability as critical metrics for assessing and enhancing GCG practice in these businesses.
The Influence of Islamic Capital Structure, Governance on Risk and Soundness of Sharia Banking Oktaviansyah, Hendrik Tri; Arif, Alfi; Asfufi, Nanang
VALUE: Journal of Business Studies Vol. 3 No. 1 (2024): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/value.v3i1.49032

Abstract

Objective: This study aims to determine the effect of capital structure, governance on the risk and soundness of Islamic banking. Methodology: This research is a quantitative research. The sample in this study was 10 Islamic banking institutions in Indonesia which were analyzed for 10 years from 2011-2020 while the data used in this study were primary data and secondary data. The primary data used in this study was used by using a questionnaire in various management parties related to the health of Islamic Banks with the ANGELS approach. While the secondary data in the study is the data of Islamic banking financial statements for 10 years. Results: The results showed that the capital structure had a positive effect on the health of Islamic banks, while governance and risk had a significant positive effect on the health of Islamic banks. Originality: The originality of this research is an assessment of the health of Islamic banks measured using ANGELS this is because the CAMELS and RGEC methods have often been used by Islamic banks as an assessment of the health of Islamic banks. This research contributes to the importance of capital structure, governance and risk management for Islamic banks in Indonesia so that the health of Islamic banks improves.
Mini Encyclopedia: Artificial Intelegence Development For Accountants’ Necessity Femba Akris Diantoro; Nanang Asfufi
ARTOKULO : Journal of Accounting, Economic and Management Vol. 1 No. 3 (2024): September - December 2024
Publisher : Medikun Publisher

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

Abstract

The direction of Artificial Intelegence development which is quite rapid can have a positive value in helping accountants be more effective and efficient in carrying out their duties, by adding a soft skill can support existing competencies in human resources as a communication tool developed by many companies throughout the world.  Distribute relevant information to users through intelligent technology. This situation can be explained through the Society 5.0 concept which enables machines based on Industry 5.0 Technology. Helping the community overcome various problems in a sustainable manner. This research uses descriptive qualitative secondary data which looks at phenomena so that they can explain the research. The results of this research evaluate the prospects of artificial intelligence to make the work of accountants easier, which can include large amounts of data that can be accessed easily and safely in future applications in the digital era 5.0, clearly the results of researchers who carry out research in the past and development every year, so that updates this can be the starting point for turning weakness into extraordinary progress
ANALISIS PENGELOLAAN KEUANGAN DESA BERDASARKAN PERMENDAGRI NOMOR 20 TAHUN 2018 TAHUN ANGGARAN 2024 (STUDI KASUS: DESA SUKOREJO KECAMATAN BANGSALSARI KABUPATEN JEMBER) Ulum, Misbahul; Mujib, Abdul; Asfufi, Nanang
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2834

Abstract

This study aims to analyze the compliance of village financial management in Sukorejo Village, Bangsalsari District, Jember Regency for the 2024 fiscal year based on the Ministry of Home Affairs Regulation Number 20 of 2018. The method used is a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation. The results indicate that village financial management in Sukorejo generally complies with applicable regulations, covering the planning, implementation, administration, reporting, and accountability stages. However, several discrepancies were found during the implementation and reporting stages, such as delays in submitting activity realization reports and reliance on the SISKEUDES application network. This study recommends improving the capacity of village officials and enhancing information systems to support transparent and accountable village financial governance.
Struktur Modal sebagai Moderasi Pengaruh Profitabilitas, Likuiditas dan Solvabilitas terhadap Nilai Perusahaan di Era Ketidakstabilan Ekonomi Global Nanang Asfufi; Samsuddin Beddu Messa; Mudatsir S Tato
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 5: Agustus 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i5.11146

Abstract

Penelitian ini bertujuan menganalisis pengaruh dari profitabilitas, likuiditas dan solvabilitas terhadap nilai perusahaan dengan struktur modal sebagai variabel moderasi pada sektor perbankan Indonesia di era ketidakstabilan ekonomi global pada tahun 2020-2024. Pengumpulan data menggunakan metode purposive sampling. Populasi penelitian adalah bank yang terdaftar di Bursa Efek Indonesia (BEI) dari 47 bank yang terdaftar hanya 43 bank yang digunakan untuk sampel penelitian. Analisis data menggunakan Moderated Regression Analysis (MRA). Hasil menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan. Sedangkan likuiditas dan solvabilitas tidak berpengaruh terhadap nilai perusahaan. Struktur modal dapat memoderasi pengaruh profitabilitas terhadap nilai Perusahaan, Namun, Struktur modal tidak memoderasi pengaruh likuiditas dan solvabilitas terhadp nilai perusahaan. Penelitian ini diharapkan dapat memberikan gambaran terhadap kondisi keuangan perbankan ditengah ketidakstabilan ekonomi global.
Co-Authors ABDUL MUJIB Alfi Arif Femba Akris Diantoro Mudatsir S Tato Oktaviansyah, Hendrik Tri Samsuddin Beddu Messa Ulum, Misbahul Wike Pratiwi