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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JWM (JURNAL WAWASAN MANAJEMEN) Safari : Jurnal Pengabdian Masyarakat Indonesia
Novika Rosari
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Other

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PENGARUH DIREKSI PEREMPUAN PADA PERFORMA BANK DI ASIA TENGGARA Oktaviani, Ayu; Nor Hikmah; Novika Rosari; Wahyu; Hamdani
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 12 No. 1 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v12i1.289

Abstract

This study aims to find out the impact of the women's directory on the performance of financial companies imitating the Tobin's Q ratio. This research uses the Weighted Least Square method with the IBM SPSS application. Data collection techniques using the documentation method. The data in this study consisted of secondary data taken from the Indonesia Stock Exchange or related company websites (the number of samples in this study were 49 companies spread across Southeast Asia from 2017 - 2020). The results of this study indicate that the variables of female directors, profitability and company size have no effect on the company's financial performance, while the leverage variable has a significant positive effect on the company's financial performance.
Mengungkap realitas penghapusan piutang kedaluwarsa terhadap pajak bumi dan bangunan perdesaan dan perkotaan di Kabupaten Tanah Bumbu Yuyun Yuniar; Sarwani; Novika Rosari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 2 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v6i2.3874

Abstract

This research aims to analyze the mechanism for writing off expired rural and urban land and building tax receivables in relation to available regulations, and the factors behind writing off expired rural and urban land and building tax receivables. The research method uses descriptive qualitative methods with a phenomenological approach. The research object was the Regional Work Unit, namely the Tanah Bumbu Regency Regional Revenue Agency, while the sample used a purposive sampling technique of 20 informants who came from the government's internal Regional and External Revenue Agency as well as elements of the village and community. The results of the research show that the Regional Revenue Agency of Tanah Bumbu Regency implemented the write-off of expired receivables for Rural and Urban Land and Building Tax to update receivables data aimed at fulfilling the accurate presentation of tax receivables data in reliable financial reports. The implication of the research is that regulations related to the mechanism for writing off expired receivables against PBB P2 will be used as a basis for guidance for other regional governments in implementing procedures for writing off expired receivables against PBB P2 to improve regional tax receivables data which is still considered waste data.
Pengaruh Sikap, Norma Subjektif, Kendali Perilaku Persepsian terhadap Intensi Manajemen Laba dengan Machiavellianism sebagai Variabel Moderas Oktaviani, Ayu; Novika Rosari; MS, Pusvita Indria; Kasyful Anwar; Yohana Yustika Sari; Aulia Rahmi; Sri Febrianti
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 12 No. 3 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v12i3.334

Abstract

The purpose of this study was to examine the concept of Machiavellianism in moderating the influence of attitudes, subjective norms, and perceived behavioral control on earnings management intentions. This research uses a quantitative approach and adopts the Theory of Planned Behavior. The sample size for this study consisted of 80 Master's students in Accounting and Management at the Faculty of Economics and Business, ULM, chosen through judgment sampling. Data analysis employed moderation regression analysis. The results indicated that attitudes, subjective norms, and perceived behavioral control did not influence earnings management intentions. Consequently, Machiavellianism was unable to moderate the relationships among these three independent variables. This finding suggests that earnings management intentions are not driven solely by a personality trait seeking self-interest (Machiavellianism). The novelty of this study lies in its exploration of Machiavellianism as a moderating factor in earnings management intentions. Future research should explore other variables that could potentially moderate earnings management intentions, thereby developing a more comprehensive and accurate model to explain the intentions and behaviors related to earnings management
Sosialisasi Ekonomi Sirkular Berbasis Lahan Basah di Kabutapen Banjar Provinsi Kalimantan Selatan Syahrial Shaddiq; Muhammad Ihsanul Arief; Susi Apriana; Ayu Oktaviani; Novika Rosari; Kasyful Anwar; , Erlan Titoe; Steven Kenli
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 4 (2025): Oktober : SAFARI :Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i4.3217

Abstract

This community service activity aims to increase public understanding of the circular economy concept and encourage its implementation in utilizing wetland potential in Banjar Regency, South Kalimantan. The outreach program was successfully conducted in Guntung Ujung Village, Gambut District, Banjar Regency on August 29, 2025. The results of this activity indicated an increase in the community's initial understanding of the concept and benefits of a circular economy. More than 50 participants, consisting of village residents, MSMEs, and village officials, attended the activity. Most participants expressed their readiness to apply circular economy principles in their economic activities. New initiatives, such as the processing of rice straw into compost by a farmer group, and the interest of a village women's group in developing purun and water hyacinth crafts, were identified. Based on the evaluation results, the team also identified challenges faced by residents, such as limited access to capital, a lack of understanding of wetland resource management, and a lack of supporting infrastructure. Therefore, the results of the circular economy outreach program will serve as the basis for further programs such as training and mentoring in assisted villages.
Co-Authors , Erlan Titoe Aulia Rahmi Ayu Oktaviani Ayu Oktaviani, Ayu Hamdani kasyful anwar MS, Pusvita Indria Muhammad Ihsanul Arief Nor Hikmah Sarwani Sri Febrianti Steven Kenli Susi Apriana Syahrial Shaddiq Wahyu Yohana Yustika Sari Yuyun Yuniar