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All Journal Jurnal Media Wahana Ekonomika Jurnal Farmasi Klinik Indonesia Moneter : Jurnal Akuntansi dan Keuangan Journal of Accounting Science Kompartemen : Jurnal Ilmiah Akuntansi JMM (Jurnal Masyarakat Mandiri) Scientific Journal of Reflection : Economic, Accounting, Management and Business Martabe : Jurnal Pengabdian Kepada Masyarakat Journal of Dedicators Community EQIEN - JURNAL EKONOMI DAN BISNIS MBIA STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmu Manajemen BALANCE Jurnal Akuntansi dan Bisnis Studi Kasus Inovasi Ekonomi Jurnal Ekonomi dan Bisnis JURNAL ECONOMINA Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Jurnal Sistem Informasi, Akuntansi dan Manajemen Jurnal Simki Economic Altifani Journal: International Journal of Community Engagement Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Nina Sabrina
Universitas Muhammadiyah Palembang
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGARUH DEVIDEN PAYOUT RATIO, RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP PRICE EARNING RATIO PADA SAHAM LQ 45 DI BURSA EFEK INDONESIA Sabrina, Nina
Jurnal Ilmu Manajemen Vol 2, No 2 (2013): Jurnal Ilmu Manajemen
Publisher : Universitas muhammadiyah palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jimn.v2i2.311

Abstract

Formulation of the problem in this study is whether the Dividend Payout Ratio, Return on Assets and Return on Equity together and partially significant effect on Price Earning Ratio at LQ 45 in the Indonesia Stock Exchange. In the study used associative design. The dependent variable used is devident payout ratio, return on assets, and return on equity, while the independent variable is the price earnings ratio. The study population is 83 companies whose shares are included in LQ45 in December 2006- December 2010. The sample was selected is 27 shares of companies that have a certain criteria. The data used is secondary data, with the data collection technique is documentation. The techniques used in the analysis of multiple regression analysis. Based on the obtained results of the testing process 1) Parliament, ROA, ROE together influential significantly toward PER 2) There is a partial effect between Parliament ROA ROE against PER at companies belonging to the group LQ45 respectively 2,360
PENGARUH JUMLAH OBJEK WISATA, JUMLAH WISATAWAN DAN TINGKAT HUNIAN HOTEL TERHADAP PENDAPATAN ASLI DAERAH DENGAN PENERIMAAN SEKTOR PARIWISATA SEBAGAI VARIABEL MODERATING PADA DINAS PARIWISATA KOTA PALEMBANG Sabrina, Nina; Mudzhalifah, Irma
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 2 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i2.1449

Abstract

The formulation of the problem in this study is how is the influence of the number of tourist objects, the number of tourists and the level of hotel occupancy on local revenue with tourism sector acceptance as a Moderating variable which aims to determine the effect of the number of tourist objects, the number of tourists and hotel occupancy rates on revenue tourism sector as a moderating variable. The type of research used is associative. The independent variables used in this study are the number of attractions, number of tourists and hotel occupancy rates. The dependent variable in this study is regional original income with tourism sector revenue as a moderating variable. Data analysis using multiple linear regression with Pure regression model. The results of this study indicate that the number of tourist objects, number of tourists, and occupancy rates have a significant simultaneous influence on PAD, number of tourist objects, number of tourists, and hotel occupancy rates have a significant influence on PAD with the acceptance of the tourism sector as a variable Moderating; The number of attractions has a simultaneous influence on PAD with the acceptance of the tourism sector as a moderating variable; Acceptance of the Tourism Sector as a Moderating Variable cannot moderate the Number of Tourists towards PAD and Acceptance of the Tourism Sector as a Moderating Variable weakening the influence of Hotel Occupancy Rate on PAD. The number of tourist objects has a significant partial effect on PAD; The number of tourists does not have a significant partial effect on PAD; Hotel Occupancy Rate has a significant influence partially on PAD. It can be concluded that the Acceptance of the Tourism Sector as a moderating variable used in this study actually weakens the relationship between the Number of Attractions, Number of Tourists and Hotel Occupancy Rate as for Regional Original Revenue (PAD)
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Sabrina, Nina Sabrina; Betri, Betri
Balance : Jurnal Akuntansi dan Bisnis Vol 3, No 1 (2018): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v3i1.1156

Abstract

The problem in this research was to find out how profitability and leverage on Islamic SocialReporting disclosure with firm size as moderation variable in companies listed in JakartaIslamic Index 2013-2017. The goal was to know the effect of profitability and leverage onIslamic Social Reporting disclosure with firm size as moderation variable. This researchincluded associative research that aimed to determine the relationship of two or morevariables and to know it’s effect. The independent variables were profitability and leverage,the dependent variable was islamic social reporting disclosure, and the moderation variablewas firm size. The research population was a company listed on the Jakarta Islamic Indexand listed on the Indonesia Stock Exchange 2013-2017. The number of samples tested in 10companies selected by purposive sampling method. Secondary data was needed as thebasis of analysis, while the data collection technique was documentation. Analysistechniques used multiple linear analysis and moderated regression analysis. The result ofthe research showed that there was a significant effect of profitability and leverage togetheron the disclosure of Islamic Social Reporting. Only prtially profitability could effect thedisclosure of Islamic Social Reporting significantly. Moderately moderating firm size variablescould strength then the relationship between profitability and leverage on disclosure ofIslamic social reporting with pure moderation.
ANALISIS TINGKAT PEMAHAMAN PENGELOLA DANA BANTUAN OPERASIONAL SEKOLAH TERHADAP PENGGUNAAN DANA DAN PELAPORAN PERTANGGUNGJAWABAN (Studi Kasus Pada Sekolah Dasar Dan Sekolah Menengah Pertama Di Kecamatan Bukit Kecil Palembang) Lisdjuniar, Lisdjuniar; Sabrina, Nina
Balance : Jurnal Akuntansi dan Bisnis Vol 2, No 1 (2017): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v2i1.1171

Abstract

ABSTRACT This research was conducted in Bukit Kecil sub-district of Palembang. The type of this research is descriptive research. The first variable used is understanding level of BOS funds managers with indicators of understand, quite understand and not understand.  The second variable is the use of funds with indicators of purchasing / duplicating textbooks, financing all activities in the context of admission of new students, financing of learning activities, financing examinations, purchasing consumables, financing of power  and services subscriptions, financing school care, monthly teacher fee payment, financing teacher professional development  and computer equipment purchase. The third variable is reporting with indicators of the central BOS management team reports, provincial BOS management team reports, district / city BOS management team reports and school BOS management reports. The data used are primary and secondary data. Data collection techniques are interview lists and documentation. Data analysis used is qualitative data analysis, quantitative and data analysis techniques. The results show that the fund managers of School Operational Fund (BOS) have already understood in using BOS funds in accordance with the provisions that have been determined.
ANALISIS TRANSPARANSI PENGELOLAAN KEUANGAN PEMERINTAH DAERAH BERBASIS WEBSITE SE-JAWA BALI Welly, Welly; Arifin, M Syahrul; Ghozali, Rosalina; Sabrina, Nina
BALANCE : JURNAL AKUNTANSI DAN BISNIS Vol 6, No 2 (2021): BALANCE : JURNAL AKUNTANSI DAN BISNIS
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.4171

Abstract

The study aim was to find out the transparency of regional government financial management based on websites in Java-Bali. This research was a descriptive study, which analyzed the transparency of regional government financial management based on websites in Java and Bali on one variable. The regional financial management is divided into four indicators. The data used was secondary. The technique of collecting the data used was documentation. The data analysis technique used was qualitative analysis. The results showed that the analysis of the transparency of regional government financial management based on websites in Java and Bali had the average in the level of small in 28.37%.
ANALISIS TRANSPARANSI PENGELOLAAN KEUANGAN PEMERINTAH DAERAH BERBASIS WEBSITE SE-JAWA BALI Welly, Welly; Arifin, M Syahrul; Ghozali, Rosalina; Sabrina, Nina
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.4219

Abstract

The study aim was to find out the transparency of regional government financial management based on websites in Java-Bali. This research was a descriptive study, which analyzed the transparency of regional government financial management based on websites in Java and Bali on one variable. The regional financial management is divided into four indicators. The data used was secondary. The technique of collecting the data used was documentation. The data analysis technique used was qualitative analysis. The results showed that the analysis of the transparency of regional government financial management based on websites in Java and Bali had the average in the level of small in 28.37%.
Pengaruh Pertumbuhan Penjualan dan Umur Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Sektor Industri Barang Konsumsi di Bursa Efek Indonesia Redita Wulandari; Nina Sabrina; Gumulya Sonny Marcel K
STATERA: Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2022.4.1.79-90

Abstract

The formulation of the problem in this study is how the influence of sales growth and company age on tax avoidance. The purpose of this study was to examine the effect of sales growth and company age on tax avoidance. The type of research used is associative. There are three variables used, namely sales growth, company age, and tax avoidance. The population in this study is from the annual report of the consumer goods industrial sector companies as many as 54 companies. The sample used was 18 companies which were selected according to the criteria. The data used is secondary. Data collection technique is documentation. The data analysis method in this research is quantitative. The results of this study were assisted by the Statistical Program For Special Science (SPSS). The results show that the effect of sales growth and company age simultaneously has a significant effect on tax avoidance. Partially the effect of sales growth has a significant effect on tax avoidance and the age of the company has no significant effect on tax avoidance in companies in the consumer goods industry sector on the Indonesian Stock Exchange.
Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Study Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI 2017-2020) Saifur Rohman; Nina Sabrina; M. Orba Kurniawan
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 9, No 1 (2022): Periode April 2022
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v9i1.11347

Abstract

Rumusan dalam peneliian ini adalah bagaimana pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Tujuannya untuk mengetahui pengaruh pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. penelitian ini adalah penelitian asosiatif. Populasi pada penelitian ini sebanyak 80 perusahaan manufaktur sektor industry dasar dan kimia yang terdaftar di BEI periode 2017-2020. Metode penentuan sampel yaitu puposive sampling. Metode pengumpulan datayang digunakan dalam penelitian adalah analisis dokumen. Uji hipotesis yang digunakan adalah Uji Regresi Linier Berganda pada SPSS 25. Hasil Penelitian ini menunjukan perncanaan pajak dan beban pajak tangguhan berpengaruh secara simultan terhadap manajemen laba. Secara persial perencanaan pajak berpengaruh terhadap manajemen laba, dan beban pajak tangguhan berpengaruh terhadap manajemen laba. 
Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah (UMKM) Khususnya Usaha Kemplang Krupuk Ikan Gabus Mang Arsyad dan UMKM Pempek Kemplang Krupuk Nona Saekarini Yuliachtri; Rosalina Ghozali; Darma Yanti; Nina Sabrina
Journal of Dedicators Community Vol 3, No 3 (2019)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.558 KB) | DOI: 10.34001/jdc.v3i3.1039

Abstract

Partners in the implementation of this service Kemplang UMKM Gabus Fish Krupuk Mang Arsyad and UMKM Pempek Kemplang Krupuk Nona located in the jayalaksana hall of the village 3-4 Ulu subdistrict opposite ulu 1. Based on the situation analysis, it can be identified several problems faced by partners, namely: The level of management and accounting knowledge is very minimal in both partners. This is motivated by the level of education of partner managers who are educated with junior high school education and the highest senior high school. The implementation method used in conducting school management management activities as well as structuring school financial statement structuring consists of 2 stages. namely stage 1 delivery of material, stage 2 guidance and assistance in preparing financial statements. UMKM accounting training activities for micro, small and medium enterprises (UMKM) to improve the company's financial performance run smoothly. All participants enthusiastically participated in the event until it was finished and felt the benefits of training for their business progress, gradually the process of preparing financial statements began to be carried out in the mentoring stage
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN NON PERFORMING LOAN (NPL) TERHADAP PROFITABILITAS ROA PADA PT BANK CENTRAL ASIA TBK Nina Sabrina; Rita Satria; Ratna Sari
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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

Abstract

The purpose of this study was to determine the effect of the Capital Adequacy Ratio (CAR) and Non-Performing Loans (NPL) Against Return On Assets (ROA) either partially or simultaneously. The research design used in the preparation of this research is causal associative quantitative which aims to determine the effect of the independent variables on the dependent variable in depth describing or revealing problems, situations, events or revealing facts and trying to find solutions or problem solving. The effect Capital Adequacy Ratio (CAR) on Return On Assets (ROA) at PT Bank Central Asia Tbk has a significant effect between the Capital Adequacy Ratio (CAR) variable on the Return On Assets (ROA) variable seen from the significance value of 0,047 which is smaller than the limit value significance of 0,05.
Co-Authors Afrida, Anggrelia Amelia, Lita Arif, Muhammad Zullian Arifin, M Syahrul Badru Zaman, Muhammad Balqis Sabrina, Putri Bela Rahmadani Belliwati Kosim Betri, Betri Betri, Betri Buana, Adelia Satiara Choiriyah Citra Dewi Darma Yanti Dasir Dasir Diah Isnaini Asiati Djuniar, Lis Fahira, Anisyah Okta Fenty Astrina Fina Dwi Prajanti Fitantina, Fitantina Ghozali, Rosalina Gumulya Sonny Marcel Kusuma Handayani, Mella Hesti Agustini Ida Zuraidah Jauliyan Ayunda Putri Jaya, Alvin Aditya Juniar, Lis Kholilah Kurnia Krisna Hari Kusumawaty, Mia Ladewi, Yuhanis Lesi Agusria Lisdjuniar, Lisdjuniar M Orba Kurniawan M. Orba Kurniawan Mardiana Puspasari Masdaini, Efrina Melhanu, Sandy Pradana Meratia, Meratia Milzan Milzan Milzan, Milzan Mohammad Aryo Arifin, Mohammad Aryo Mudzhalifah, Irma Muhammad Zullian Arif Muliani, Rima Nurrahmi, Maftuhah Nurul Hutami Ningsih Oktarina, Bulan Prajanti, Fina Dwi Putri, Jauliyan Ayunda Rahmah, Nurlaily Rahmalisya Rahmalisya Rahmat Basuki Rahmat Basuki RATNA SARI Redita Wulandari RENDRA BAKTI Rosalina Ghazali Rosalina Ghozali Saekarini Yuliachtri Saifur Rohman Sari Puspa Dewi Satria, Rita Summi Ayati Surtiati Ningsih, Desti Utami, Dinarossi Welly Welly Welly, Welly Welly, Welly Welly, Welly Wiwin Alfianna Yogi Suprayogi Sugandi Yulian Sahri