Article Per Year (5 Year)
p-Index From 2020 - 2025
3.351
P-Index
This Author published in this journals
All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Transformasi: Journal of Economics and Business Management Jurnal Kendali Akuntansi Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Pajak dan Manajemen Keuangan Panggung Kebaikan : Jurnal Pengabdian Sosial
Nurdiana Fitri Isnaini
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
Analisis Realisasi Anggaran Belanja Dalam Mengukur Kinerja Keuangan Dengan Pendeketan Value For Money Dan Rasio Keuangan Di Kantor Kecamatan Gedeg Periode 2017-2021 Dara Nadeya Dinanty; Nur Ainiyah; Hartono Hartono; Nurdiana Fitri Isnaini
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 3 No. 4 (2023): Oktober : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v3i4.874

Abstract

The background of this research is the decrease in spending budget at the Gedeg Mojokerto District Office for the 2017-2021 period. The purpose of this study is to find out how financial performance is measured by value for money and financial ratios. This type of research uses a quantitative descriptive method using secondary data in the form of reports on the realization of the Gedeg District budget. Data collection techniques using observation techniques. The data analysis technique used is the value for money approach and financial ratios. The results of this study before the covid-19 in terms of the first method showed the criteria were quite economical, quite efficient, and very effective. Then during Covid-19 the second method gave results where the financial position at the degree of fiscal decentralization was very good, the regional government's financial dependence was very low, and less effective. Meanwhile, post-covid-19 conditions look uneconomical, quite efficient, and very effective.
Analisis Laporan Ikhtisar Realisasi Anggaran Atas Pencapaian Kinerja Keuangan pada Dinas Penanaman Modal Pelayanan Terpadu Satu Pintu dan Tenaga Kerja Kota Mojokerto Periode 2020 - 2023 Rohmatul Virnanda Aprilliani; Nur Ainiyah; Nurdiana Fitri Isnaini
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2353

Abstract

This research is motivated by the increase and decrease in Original Regional Income at the One Stop Integrated Services Investment and Labor Service of Mojokerto City for the 2020 - 2023 period. The aim of this research is to find out how financial performance is measured by financial ratios. This type of research uses descriptive quantitative using secondary data in the form of budget realization reports for the One Stop Integrated Services Investment and Labor Service of Mojokerto City. This data analysis technique uses Financial Ratios. The results of the analysis show that there are fluctuations in performance which are influenced by various factors, including the COVID-19 pandemic which caused a decrease in investment and budget realization in 2020 and 2021. However, there was a recovery in 2022 with an increase in budget realization of up to 119%, reflecting the post-economic revival -pandemic. In 2023, the focus shifts to strengthening and sustaining economic recovery, with satisfactory performance results in several indicators, such as increasing the realized value of capital investment and the number of investors. However, there is a significant decline in the effectiveness ratio in 2023, indicating challenges in achieving budget targets. Overall, this research highlights the importance of adaptive strategies and strengthening institutional capacity to deal with changing economic dynamics, as well as the need for more effective policies to achieve long-term goals.
Analisis Likuiditas Dan Profitabilitas Dalam Mengukur Kinerja Keuangan Perusahaan Yang Bergerak Pada Distribusi Batu Barapada Periode Tahun 2018-2022 : (study Kasus Pada PT.Batulicin Nusantara Maritim) Mahandika Candra Kirana; Nur Ainiyah; Nurdiana Fitri Isnaini; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1157

Abstract

The purpose of this research is to evaluate PT. Batulicin Nusantara Maritim's financial performance between 2018 and 2022 based on its profitability and liquidity ratios. The financial accounts of PT. Batulicin Nusantara Maritim, a coal transportation service provider listed on the investment gallery of the Indonesian Stock Exchange (GIBEI), are the subject of this study. An analysis of the documentation was the method employed to prepare this research. Data is collected through the study, recording, and classification of documentation. This study requires the gathering of data from a corporation in the form of financial reports, which will then be used as research material. The data was then compiled, classified, confidentially handled, and evaluated using quantitative descriptive analysis to offer a summary of the issues encountered or looked into. Results of the study The financial performance of PT. Batulicin Maritime Archipelago is impacted by the profitability ratio and liquidity ratio of PT. Batulicin Nusantara Maritim during the years 2018 to 2022. has an effect on the financial performance of PT. Batulicin Nusantara Maritim.
Analisis Pengaruh Dimensi Fraud Pentagon terhadap Kecurangan Akademik Mahasiswa Fakultas Ekonomi dengan Religiusitas sebagai Variabel Moderasi Ike Febriyanti; Hari Setiono; Nurdiana Fitri Isnaini
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1166

Abstract

This study aims to examine the effect of pressure, opportunity, rationalization, competence, and arrogance on academic fraud with religiosity as a moderating variable. This research is a quantitative type. The population in this study were 521 students of the Faculty of Economics, Islamic University of Majapahit for the academic year 2019 - 2020. The sampling technique used the purposive sampling method so that a total of 190 respondents were obtained. This study uses primary data obtained from distributing questionnaires through the Google form with a measuring tool in the form of a Likert scale. The data analysis technique uses descriptive statistics with the SmartPLS data testing tool using the outer model and inner model of measurement. The results showed that pressure, opportunity, rationalization, and arrogance had a positive and significant effect on academic fraud while competence had no effect on academic fraud. Religiosity is not able to moderate the effect of pressure, opportunity, rationalization, and competence on academic fraud. Religiosity is able to moderate the effect of arrogance on academic fraud.
Pengaruh GPM, NPM, ROA, ROE, dan Kebijakan Kepimpinan tehadap Pertumbuhan Laba dengan GCG sebagai Moderasi: (Studi pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Silvi Dwi Anggraini; Hari Setiono; Nurdiana Fitri Isnaini
Transformasi: Journal of Economics and Business Management Vol. 3 No. 3 (2024): September : Journal of Economics and Business Management
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/transformasi.v3i3.1997

Abstract

The aim of this research is to explain the effect of GPM, NPM, ROA, ROE, and Leadership Policy on Profit Growth with GCG as a Moderating Variable. This type of research is quantitative, where data is processed using the SPSS application. The sample in the study consists of 10 companies from a total population of 15. The sample was determined using Purposive Sampling, which selects samples based on specific criteria. The data analysis techniques used include descriptive statistics, classical assumption tests (normality test, linearity test, multicollinearity test, autocorrelation test, and heteroscedasticity test), multiple linear regression analysis, hypothesis testing (t-test and F-test), moderated regression analysis, and the coefficient of determination. The data used are secondary data in the form of annual financial reports available on the Indonesia Stock Exchange (IDX). The results of this study show that GPM, NPM, ROE, and Leadership Policy have a significant effect on profit growth, while ROA does not have a significant effect on profit growth. For the moderating variable, GCG moderates the relationship between NPM, ROA, and Leadership Policy on profit growth, but GCG does not moderate the relationship between GPM and ROA on profit growth.
Pelatihan Dan Pendampingan Bisnis UMKM “Kripik Tempe Rohani”: Upaya Meningkatkan Literasi Keuangan Tatas Ridho Nugroho; Hari Setiono; Muhammad Bahril Ilmiddaviq; Nurdiana Fitri Isnaini
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 1 No. 6 (2023): November : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v1i6.40

Abstract

The involvement of accounting and management lecturers in the training and business support of micro, small, and medium enterprises (UMKM) and Kripik Tempe Rohani plays a crucial role in the advancement of UMKM and the local economy. This scholarly article explores the significance of initiatives aimed at enhancing financial literacy. The lecturer specialising in accounting and management delivers comprehensive training sessions on financial management, taxation, and accounting practices to micro, small, and medium enterprises (UMKM). Additionally, the lecturer offers valuable advice on the practical implementation of these principles within the context of everyday business operations. Furthermore, the instructor has the capability to acquaint UMKM (micro, small, and medium enterprises) with accounting software and provide guidance on comprehending tax responsibilities. The positive effects encompass enhanced economic well-being of micro, small, and medium enterprises (UMKMs), less business risk, adherence to tax responsibilities, sustained growth, heightened competitiveness, and facilitation of local economic progress. The provision of training and support services additionally enhances individuals' financial literacy, thereby playing a significant part in the overall improvement of society's economy.
Pengaruh Elemen Fraud Hexagon dan Karakteristik CEO terhadap Financial Statement Fraud Ratu Seroja Laras Wangi; Hari Setiono; Nurdiana Fitri Isnaini
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.851

Abstract

This study aims to determine the effect of fraud hexagon elements and CEO characteristic elements, namely external pressure, ineffective monitoring, change in auditor, change in director, frequent number of CEO's picture, collusion, CEO education, and CEO experience on financial statement fraud. This research is quantitative type. The population of this study are health sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sampling method used purposive sampling and obtained 8 sample companies. This study uses secondary data obtained from the company's financial statements and annual reports. The analysis technique used is multiple linear regression analysis. The results showed that the variables of external pressure, ineffective monitoring, change in director, frequent number of CEO's picture, collusion, CEO education, and CEO experience had an effect on financial statement fraud. While the change in auditor variable has no effect on financial statement fraud
Pengaruh NPM, ROA, ROE Terhadap Pertumbuhan Laba Dengan Bopo Sebagai Moderasi Siti Meisaroh; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1990

Abstract

The aim of this study is to find out the impact of NPM, ROA, and ROE on BOPO-moderated profit growth in food and beverage sub-sector manufacturing companies in the period 2017–2022. This type of research is called quantitative descriptive research. The population used 26 food and beverage companies. The samples used in this study were from 14 companies, for a total of 84 samples obtained using purposive sampling techniques. Data analysis techniques use descriptive statistics, classical assumption tests that include normality tests, multicolinerity tests, heteroskedasticity tests, and autocorrelation tests, double linear regression analysis, moderated regression analyses, hypothetical tests (t tests), and determination coefficients with the help of SPSS program 26. The secondary data used is the financial report obtained from the Indonesian Stock Exchange. The results of the research show that NPM has no influence on profit growth, while ROA and ROE influence profit growth, and BOPOs are not able to moderate the relationship between NPM to profit growth. BOPOs are not capable of moderating the relationship between ROA to profit growth, BOPOs are not capable of moderating the relationship between ROE to profit growth
Analisis Laporan Keuangan Untuk Memprediksi Tingkat Kebangkrutan Dengan Menggunakan Model Altman Z- Score, Grover dan Zmijewski Dian Dwi Sahniar; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1998

Abstract

This study aims to analyze financial statements to determine the potential for bankruptcy in companies in the transportation and logistics sector using the Altman Z-score, Grover and Zmijewski methods. The research used is quantitative with a descriptive approach. The population used is 28 companies in the transportation and logistics sector. The sample used in this research was 15 companies using purposive sampling technique in taking the sample. Statistical analysis in this study uses the calculation of the company's financial ratios from each bankruptcy method. The data used is secondary data in the form of financial reports obtained from the Indonesian Stock Exchange. The results showed that of the 15 sample companies using the Altman method, 8 were bankrupt, 1 was a gray area, 6 were healthy. Grover's results are 7 bankrupt and 8 healthy and Zmijewski's results are 10 bankrupt, 5 healthy. And of the 15 sample companies, there are 5 companies that have a greater potential for bankruptcy using these three methods.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah Dengan Belanja Sosial Sebagai Variabel Intervening Yunita Widya Rahayu; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Hartono Hartono
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2000

Abstract

This study aims to test the effect of the independent variable on the dependent variable and test the intervening variable that can support the relationship of the independent variable to the dependent variable. The independent variables used in this study are Regional Original Income (PAD) and equalization funds, the dependent variable is financial performance, and the intervening variable used is social assistance spending. The sampling method used is the saturated sampling method. The total population in this study is 7 Regency / City Governments incorporated in the Gerbangkertosusila area in 2018-2022. Hypothesis testing in this study used Partial Least Square (PLS). The results of this study show that Regional Original Revenue (PAD) has a positive effect on financial performance. Meanwhile, the balancing fund and social assistance expenditure did not affect financial performance, and social assistance spending proved unable to support the relationship between Regional Original Revenue (PAD) and the balancing fund on financial performance. Keywords: Local original revenue, equalization fund, social assistance expenditure, regional financial performance.
Co-Authors Adhe Sarah Ris Dwinomo Agoes H. P Dara Nadeya Dinanty Dhea Kurnela Dian Dwi Sahniar Emilia Kurniawati Hari Setiono Hartono Hartono Hartono Hartono Ike Febriyanti Ilmidaviq, Muhammad Bahril Imam Baidlowi Indah Dewi Sekar Ayu Mahandika Candra Kirana Nur Ainiyah Ratu Seroja Laras Wangi Rohmatul Virnanda Aprilliani Ronny. M. Abar Sabrina Salsabila Azzahra Saputri Dwi Fitriani Septiana Irma Nugraheni Sherly Amalia Rahmah Silsy Eprillcia Florensa Silvi Dwi Anggraini Siti Meisaroh Tatas Ridho Nugroho Virta Dwi Tri Agustina Yogi Permani Yuliasnita Verlandes Yunita Widya Rahayu