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All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) Oeconomicus Journal of Economics Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society International Journal of Accounting and Management Research (IJAMR)

Indrianasari, Neny Tri

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Author-ID : 977137

Religion Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 16 Documents Claim Missing Document

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Peran Perangkat Desa Dalam Akuntanbilitas Pengelolaan Keuangan Desa: Studi Pada Desa Karangsari Kecamatan Sukodono Indrianasari, Neny Tri
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 1 No. 2 (2017): July 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Research aims to understand the role of device village in Karangsari Village Sukodono District in accountability of financial management village are sufficient. Technique data collection used in this research was using interviews, documentation, and the questionnaire. Sample in this research consisted of 10 people involved in accountability of financial management village. This research uses the method descriptive analysis quantitative. The results of research conducted shows that device village is quite a role in the management village finance and in the entire management of the financial management village in accordance with Permendagri no. 113 2014. Accountability the management of the starting from the design, village officials do meetings to discuss the medium term development plan village. In the village finance funding filing village finance is accompanied by the budget costs and village treasurer to pay according to a plan budget approved by the village. In the administration of cash receipts and disbursements made by the village treasurer conducted using bookkeeping included into the general ledger, tax aide book and bank book. Village financial reporting on funds used in one year. In the accountability of the village apparatus accountable to the Report on the Realization of the Implementation of the Village Revenue and Expenditure Budget

Implementasi Perpajakan Dalam Penggunaan Dana Desa Tahun 2016: (Studi Pada Desa Kutorenom Kecamatan Sukodono) Indrianasari, Neny Tri
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 2 (2018): Juli 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Setiap yang terkandung dalam Permendagri 113 tahun 2014 adalah kewajiban untuk mengumpulkan pajak penghasilan (PPh) dan pajak lainnya. Selain itu, ada kewajiban untuk mendepositokan pemotongan pajak ke kas negara. Setiap dana yang diterima oleh negara harus tunduk pada kewajiban perpajakan termasuk dana desa ini, kecuali jika diatur dana tersebut tidak dikenakan pajak seperti dana transportasi. Dana operasional desa tidak dapat dipisahkan dari kewajiban perpajakan karena Indonesia merangkul teori pengumpulan. Penelitian ini bertujuan untuk mengetahui penerapan perpajakan dalam pengelolaan Dana Desa Tahun 2016 di Kutorenon-Sukodono. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif, yaitu penelitian yang obyektif. Objek fokus dalam penelitian ini adalah implementasi perpajakan dalam penggunaan dana desa pada tahun 2016 di Kutorenon-Sukodono. Pengambilan sampel dilakukan dengan teknik non random sampling. Hasil penelitian ini menunjukkan bahwa pengenaan pajak dalam pengelolaan Dana Desa Tahun 2016 belum sepenuhnya dilaksanakan di Kutorenon-Sukodono. Saran dari penelitian pemerintah desa dapat memanfaatkan sumber daya manusia aparatur desa dalam hal pengelolaan aspek pajak. Untuk peneliti berikutnya, diharapkan dapat memperluas lokasi penelitian di beberapa tempat dan menambahkan variabel penelitian yang akan diperiksa sehingga dapat dibandingkan dengan hasil tes yang ditemukan sebelumnya.

Risk Based Bank Rating dalam Mengukur Tingkat Kesehatan Perbankan Indrianasari, Neny Tri; Ifa, Khoirul
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 2 (2019): Juli 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The Financial Services Authority assesses the national banking industry in the better shape shown by some indicators, one of which the involvement of the Government in realizing economic growth. With the better banking conditions will marimbas Bank on growth Of Islamic Peoples. This research aims to know the level of health of bank Syariah BPR in East Java by using methods of Risk-Based Bank Rating. The assessment by the method of Risk-Based Bank Rating consists of four factors of risk profile, Good Corporate Governance, earning and capital of each bank. This research uses descriptive method quantitative approach to analyze the ratio-the ratio of the measured. The data type used is the time series data of the year 2015 â€“ 2017. Source data obtained from the Financial Services Authority website (OJK). Data analysis techniques using analysis of Risk-Based Bank Rating (RBBR) consist of four-factor risk profile, Good Corporate Governance, earning and capital. The study concluded that the overall average value of NPF Bank Of Islamic People (BPRS) of 13.37% unhealthy, with an average overall rating Of Sharia Rural Banks ROA (BPRS) of 0.11% with the predicate less healthy and that the average overall rating Of Sharia Rural Banks CAR (BPRS) amounted to 28.47% with very healthy.

IMPRESSION INTELLECTUAL CAPITAL AND RISK PROFILE ON PROFITABILITY Indrianasari, Neny Tri; Ifa, Khoirul; Ali, Muhamad
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 4 No. 2 (2020): (July-December)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

The importance of intellectual capital aspects for companies makes this topic interesting to be researched today, especially related to the contribution of IC in encouraging company performance. Profitability is an appropriate benchmark in measuring the performance of a bank. One measure of profitability used is Return on Equity (ROE). ROE is used to measure the effectiveness of a company in generating profits by utilizing the equity it has. This study aims to determine the Impression of Intellectual Capital and Risk Profile on Profitability of BPR Syariah in East Java Province. This type of research used in this research is descriptive research with a quantitative approach. The population used in this study were all Sharia Rural Banks (BPRS) of East Java Province which were recorded in the Financial Services Authority (OJK) for the selected period of 2015-2018 with a total population of 26 banks. The sample in this study was selected by purposive sampling. This study concludes that the NPF ratio has no effect on ROE. Except for Intellectual Capital and FDR it has a significant influence on ROE.

THE PORTION OF THE RATIO THAT AFFECTS PROFITABILITY Indrianasari, Neny Tri; Ifa, Khoirul; Lukiana, Ninik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

IC is considered a strategic aspect that is able to lead the company to gain and maintain a sustainable competitive advantage, therefore the measurement of intellectual capital performance allows the company to monitor which parts need to be improved in the IC aspect, with the aim of the company being able to generate greater profits in the future. This study aims to determine the effect of Intellectual Capital, Profit Sharing Ratio, Zakat Performance Ratio and Equitable Distribution Ratio on Profitability at BPR Syariah East Java Province. The type of research used in this research is descriptive research with a quantitative approach. The population used in this study were all Sharia Rural Banks (BPRS) of East Java Province which were recorded in the Financial Services Authority (OJK) for the selected period 2015-2018 with a population of 26 banks. The sample in this study was 15 banks which were selected by purposive sampling. This study concludes that the ratio of Profit Sharing Ratio and Equitable Distribution Ratio has no effect on profitability. Except Intellectual Capital and Zakat Performance Ratio have a significant effect on ROE.

CORPORATE SOCIAL RESPONSIBILITY, LIQUIDITY AND LEVERAGE INFLUENCE ON FINANCIAL PERFORMANCE Hidayati, Nurul; Indrianasari, Neny Tri; Yatminiwati, Mimin
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 5 No. 1 (2021): (January-June)
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

This study aims to examine the effect of Corporate Social Responsibility, Liquidity, Leverage and on Financial Performance in Manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research uses secondary data from the financial statements Manufacturing company listed in Indonesia Stock Exchange. The sampling technique used is purposive sampling, with a sample of 45 companies for the 2017-2019 period. Based on the results of the study indicate that thevariable Corporate Social Responsibility, Leverage (Debt to Equity Ratio) has a significant effect on Financial Performance (Return On Assets), while Liquidity (Current Ratio) does not have a significant effect on Financial Performance (Return On Assets).

Co-Authors Ainun Jariah Ana, Selvia Roos Fetri Setyo Liyundira Ifa , Khoirul IFA, KHOIRUL Ifa, Khoirul Khoirul Ifa Muhamad Ali Nawangsih, Nawangsih Ninik Lukiana Nurul Hidayati Sochib Sochib, Sochib Yatminiwati, Mimin

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Journal : Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak