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Keterbukaan Perdagangan, Inflasi, Jumlah Tenaga Kerja dan Pertumbuhan Ekonomi di Indonesia Ifa , Khoirul; Tri Indrianasari, Neny; Setyo Liyundira, Fetri
OECONOMICUS Journal of Economics Vol. 5 No. 1 (2020): (Desember) edisi 9
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/oje.2020.5.1.10-23

Abstract

This research is a quantitative study using time series data from 1986 to 2018, research data obtained from the world bank, data analysis techniques using the GMM method to see the impact of trade openness on economic growth. The test results using the Generalized Method of Moments analysis method show that all variables have a significant effect on the dynamics of economic growth in Indonesia.. Then this value also has a probability of less than the ? value. It can be concluded that the variables of trade, inflation, and the number of workers have a significant effect on economic growth in Indonesia.
Interaksi Hubungan antara Foreign Direct Investment dan Pertumbuhan Ekonomi IFA, KHOIRUL; Indrianasari, Neny Tri; Nawangsih, Nawangsih
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 9 No. 2 (2019): September 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.483 KB) | DOI: 10.30741/wiga.v9i2.446

Abstract

In ASEAN 5 countries namely Indonesia, Vietnam, Thailand, the Philippines and Malaysia have almost the same culture, in terms of social and economic aspects, the 5 countries have links between one country and another, so it is possible that the flow of foreign investment has a close relationship with economic growth. This study aims to determine the relationship between Foreign Direct Investment (FDI) and Economic Growth in ASEAN 5 Periods 1986-2017. This research is a two-way relationship research between the independent variable and the dependent variable that are reciprocal. The type of data used is the 1986-2017 time series data. Sources of data obtained from the World Bank. Data analysis technique uses Granger Causality analysis to see the 2-way relationship, and VAR (Vector Auto Regression) analysis by looking at the implus response factor for non-stationary data using VECM (Vector Error Correction Model) analysis. The results of the study state that based on the Granger Causality test there is no relationship between FDI and GDP and vice versa between GDP and FDI. Based on the VECM test there is a relationship between FDI and GDP.
Implementation of Technology Based SAK EMKM Indrianasari, Neny Tri
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (819.699 KB) | DOI: 10.30741/wiga.v11i1.650

Abstract

This study aims to analyze the application of Information Technology-based Accounting based on SAK EMKM. MSMEs face various obstacles or problems caused by 1) low education 2) a lack of understanding of information technology, and 3) obstacles in preparing financial reports. The Lamikro application system complies with the Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM). The presence of the Lamikro application according to the EMKM SAK is expected to help MSME players in Indonesia in preparing financial reports because the Lamikro application can make it easier for MSMEs to make financial reports whose transactions are cash in nature. Business development using accounting financial statement applications is very necessary, the goal is that users, in this case, MSME players throughout Indonesia, can monitor the financial activities of MSMEs. This type of research used in this research is descriptive research with qualitative. approach. This research concludes that the financial records of Joys Kitchen and Rezky Photocopy still use traditional or manual recording so that they do not know the recording of financial statements in accordance with EMKM's Financial Accounting Standards and are still constrained in inputting financial report transactions using Lamikro
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.287 KB) | DOI: 10.30741/assets.v1i2.28

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.316 KB) | DOI: 10.30741/assets.v2i2.267

Abstract

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.
Pelatihan Peningkatan Kewirausahaan Ukm Keripik Dan Minuman Desa Yosowilangun Lor Kecamatan Yosowilangun Indrianasari, Neny Tri
IMPOWERMENT SOCIETY Vol 2 No 1 (2019): Februari
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (804.272 KB) | DOI: 10.30741/eps.v2i1.395

Abstract

Salah satu cara untuk meningkatkan jumlah usaha di lingkungan Yosowilangun Lor khususnya adalah dengan meningkatkan sektor kewirausahaan di sektor makanan dan minuman yaitu produk keripik dan jamu. Akan tetapi terdapat permasalahan pada umumnya yang mengitari pengusaha–pengusaha tersebut yang menghambat pertumbuhannya meliputi beberapa hal mendasar seperti; lemahnya mental berwirausaha, ketertutupan dan ketidakjelasan entitas, akuntabilitas, pemasaran, keterikatan yang kuat pada tradisi sehingga kurang tanggap dan adaptif terhadap tuntutan perubahan, ketertinggalan teknologi, dan cenderung mengabaikan mutu. Dengan demikian kegiatan Pengabdian Masyarakat diselenggarakan berupa pelatihan mengenai pelatihan bidang pemasaran dan konsep kewirausahaan. Metode pelaksaan kegiatan terdiri dari tiga tahap. Pertama tahap persiapan, Tahap kedua yaitu tahap pelaksanaan program berupa pelatihan. Tahap ketiga yaitu tahap evaluasi dan pelaporan.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (693.725 KB) | DOI: 10.30741/assets.v3i2.442

Abstract

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 – 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.
Financial Administration Assistance In UMKM Indrianasari , Neny Tri
IMPOWERMENT SOCIETY Vol 3 No 1 (2020): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.981 KB) | DOI: 10.30741/eps.v3i1.582

Abstract

This Community Service Activity is expected to provide the following outcomes for partners understanding partners in financial management, implementation of financial reports in accordance with SAK EMKM. The implementation of this Community Service (PKM) activity is carried out using the lecture, tutorial and discussion methods. Based on the results of the implementation of activities that have been carried out, there are several things that can be concluded from this Community Service activity, namely a. The training that was carried out was able to increase the desire to learn more deeply about financial recording activities in particular and increase the ability to do business in general. b. Training participants are able to explain and understand basic accounting concepts, accounting cycles and accounting information systems, c. The training participants still have a lot to learn and practice in preparing financial reports based on SAK EMKM.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (937.913 KB) | DOI: 10.30741/assets.v4i2.573

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.277 KB) | DOI: 10.30741/assets.v5i1.660

Abstract

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.