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Nur Isna Inayati
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Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Purwokerto Jl.KH. Ahmad Dahlan, PO BOX 202 Purwokerto 53182 Kembaran Banyumas
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Review of Applied Accounting Research
Published by Universitas Muhammadiyah Purwokerto
ISSN : -     EISSN : 28078969     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Focus: provides research benefits to the development of accounting science to academics, practitioners, students, researchers, governmental and non-governmental institutions as well as other interested parties. Scope: The research study published in RAAR is Sustainability Reporting Good Corporate Governance Behavioural Accounting Management Accounting Financial Accounting Public Sector Accounting Auditing Taxation Shariah’ Accounting Entrepreneurship Accounting Information System other accounting fields
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 35 Documents
 1   2   3   4 
STUDI IMPLEMENTASI MBKM PADA MAHASISWA, DOSEN DAN MITRA DI TINGKAT PRODI MANAJEMEN, AKUNTANSI, DAN TEKNIK INFORMATIKA DI UNIVERSITAS MUHAMMADIYAH PURWOKRTO Suryo Budi Santoso; Herni Justiana Astuti; Hadi Pramono; Nur Isna Inayati
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1026.124 KB) | DOI: 10.30595/raar.v2i1.13015

Abstract

Tujuan dari penelitian ini adalah Untuk mengevaluasi Implementasi MBKM pada Mahasiswa, Dosen dan Mitra. Jenis penelitian ini adalah penelitian lapangan (field ressearch), Sumber data penelitian ini adalah data primer. Populasi dalam penelitian ini adalah Seluruh Mahasiswa Prodi: Akuntansi S1, Manajemen S1, dan Teknik Informatika S1 UMP; Seluruh Dosen Prodi Akuntansi S1, Manajemen S1, dan Teknik Informatika S1 UMP; Seluruh mitra yang bekerja sama dalam program MBKM. Sampel pada penelitian ini menggunakan purposive sampling. Analisis data yang digunakan dalam analisis  kuantitatif yang digunakan dengan angka-angka. Analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan intepretasi. Hasil penelitian ini adalah Program MBKM merupakan program baru, sehingga masih dalam tahap penyesuaian untuk mencapai optimalisasi program. Namun demikian dampak pelaksanaan program MBKM sudah dirasakan mahasiswa dan dosen. Mahasiswa dapat belajar aplikasi keilmuan dan softskill dari program magang. Dosen pendamping juga dapat menerima masukan yang aplikatif dari dari mitra, untuk dapat diterapkan pada proses pembelajaran
EFEKTIFITAS PENGGUNAAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) PADA USAHA MENENGAH Iis Sulistiyowati; Ayus Ahmad Yusuf; Dendi Purnama
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.162 KB) | DOI: 10.30595/raar.v1i2.11971

Abstract

This study examines the effect of Education Level, Accounting Understanding, and Business Experience on the Effectiveness of Using Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in Medium Enterprises in Kuningan Regency. This research was conducted using descriptive and verification methods. The population is all owners and employees of the finance section of medium-sized businesses in Kuningan Regency, totaling 86 respondents. Samples were taken as many as 86 respondents using a Saturated Sample, where the respondent sample was taken entirely. The data collection technique used a questionnaire with data analysis tools in multiple linear regression analysis. The results of this study indicate that the level of education, accounting understanding, and business experience have a simultaneous and significant effect on the effectiveness of using SAK EMKM in medium-sized businesses. Education level has a significant positive effect on the effectiveness of using SAK EMKM in medium-sized businesses. Accounting understanding has a significant positive effect on the effectiveness of using SAK. EMKM in medium-sized businesses and business experience significantly affect the effectiveness of using SAK EMKM in medium-sized businesses.
ANALYSIS OF FINANCIAL DISTRESS IN TRANSPORTATION COMPANIES WITH THE ALTMAN Z-SCORE APPROACH Agus Irawan; Adi Prasetyo; Dwi Irawan
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.943 KB) | DOI: 10.30595/raar.v1i2.11861

Abstract

This study aims to analyze the potential for bankruptcy of companies in the public transportation sub-sector listed on the Indonesia Stock Exchange using the Altman Z-score model approach. The population of this study are transportation companies listed on the Indonesia Stock Exchange for the 2017-2019 period, the sample is only taken from the 3 largest transportation companies operating on land, sea and air. The results of calculations using the Altman Zscore method show that there is one company that is prone to bankruptcy. A business that is expected to go bankrupt in the year under review does not mean it will go bankrupt, it is just a warning to the business about the state of the business so that it can anticipate the most likely losses.
Analisis Anteseden Kinerja Usaha Mikro Kecil Menengah (UMKM) Sita Indriyani; Nur Laila Yuliani; Anissa Hakim Purwantini
Review of Applied Accounting Research (RAAR) Vol 2, No 2 (2022): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.048 KB) | DOI: 10.30595/raar.v2i2.13795

Abstract

This study aims to empirically examine the effect of Ability to Prepare Financial Statements, Educational Background, E-Commerce, and Use of Accounting Information Systems on the Performance of Micro, Small and Medium Enterprises (MSMEs). This study uses a sample of Micro, Small and Medium Enterprises in Magelang City. Based on the purposive sampling method, the number of samples that can be processed in this study is 105 respondents. The method of data analysis in this study used multiple linear regression. The results of this study indicate that the ability to prepare financial statements, educational background, and e-commerce have a positive effect on the performance of Micro, Small and Medium Enterprises (MSMEs). While the use of Accounting Information Systems has no effect the performance of Micro, Small and Medium Enterprises (MSMEs).
DAMPAK COVID-19 TERHADAP TARGET DAN REALISASI PENERIMAAN PAJAK HOTEL DAN RESTORAN DI PEMERINTAH KOTA TANGERANG SELATAN Lestari Adhi Widyowati; Sri Setianingsih; Nurwati Nurwati
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.616 KB) | DOI: 10.30595/raar.v2i1.12826

Abstract

BSTRACTThis study analyzes the impact of Covid-19 on the target and realization of hotel and restaurant taxes in the South Tangerang City Government. Data collection techniques used in this study consisted of primary and secondary data. The data analysis technique used in this study is quantitative descriptive analysis which includes the impact of Covid-19 on the target and realization of hotel and restaurant tax revenues in South Tangerang City. The results of this study indicate that Covid-19 has a negative impact on the target and realization of hotel and restaurant tax revenues in the South Tangerang City Government. Kata kunci: Covid-19, hotel tax, restaurant tax ABTRAKPenelitian ini menganalisis dampak Covid-19 terhadap target dan realisasi pajak hotel dan restoran di Pemerintah Kota Tangerang Selatan. Teknik pengumpulan data yang digunakan dalam penelitian ini terdiri dari data primer dan sekunder. Teknik analisis data yang digunakan dalam penelitian ini yaitu analisis deskriptif kuantitatif yang meliputi  dampak Covid-19 terhadap target dan realisasi penerimaan pajak hotel dan restoran di Kota Tangerang Selatan. Hasil Penelitian ini menunjukkan bahwa Covid-19 berdampak negatif terhadap target dan realiasasi penerimaan pajak hotel dan restoran di Pemerintah Kota Tangerang Selatan. Kata kunci: Covid-19, pajak hotel,pajak restoran
ANALISIS PEMBANGUNAN INSFRASTRUKTUR DAERAH TERHADAP PENDAPATAN ASLI DAERAH Lilis Setyowati; Lukman Ary Himawan
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.014 KB) | DOI: 10.30595/raar.v1i2.11926

Abstract

The purpose of this study is to analyze the long-term and short-term between road infrastructure development, tourism infrastructure development, health infrastructure development, and trade infrastructure development to local revenue in Semarang City. The method used in determining the sample is cluster random sampling. The data is obtained from local revenue and infrastructure development expenditures for eight years, namely from 2012-2019. The results show that health infrastructure development and trade infrastructure development in the long and short term contribute more and affect local revenue. In contrast, road infrastructure development and tourism infrastructure development do not contribute and do not affect local revenue.
PENGARUH PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Wina Ayu Isnaeni; Suryo Budi Santoso; Erny Rachmawati; Selamet Eko Budi Santoso
Review of Applied Accounting Research (RAAR) Vol 1, No 1 (2021): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5652.11 KB) | DOI: 10.30595/raar.v1i1.11720

Abstract

The purpose of this study was to examine the effect of profitability, firm growth, firm size andcapital structure on firm value as proxied by EPS (Earning Per Share) in Islamic commercial bankcompanies registered with OJK for the 2015-2019 period. The independent variables in this studyare profitability, firm growth, firm size and capital structure, while the dependent variable is firmvalue (EPS). The population in this study were Islamic commercial banking companies in the2015-2019 period. The data collection technique used was purposive sampling, in order to obtaina sample of 11 companies with 55 data that matched the criteria. The results of this study showthat profitability has a positive effect on firm value, firm growth does not have a positive effect onfirm value, firm size has a positive effect on firm value, and capital structure has a negative effecton firm value
Analisis Keuangan Pembiayaan Mudharabah pada Lembaga Keuangan Mikro di Kabupaten Banyumas Rizki Dwi Purbojati
Review of Applied Accounting Research (RAAR) Vol 2, No 2 (2022): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.881 KB) | DOI: 10.30595/raar.v2i2.15163

Abstract

Penelitian ini bertujuan untuk menguji pengaruh dana pihak ketiga, margin keuntungan, Non Performing Financing (NPF) dan Financing to Deposit Ratio (FDR) terhadap pembiayaan Murabahah pada Baitul Mall wa Tamwil (BMT) / Baitut Tamwil Muhammadiyah (BTM) di Kabupaten Banyumas. Teori yang digunakan dalam penelitian ini adalah teori ekonomi yang pertama kali diperkenalkan oleh Ibnu Khaldun (1377) yang mengungkapkan bahwa terdapat pengaruh antara permintaan dan penawaran terhadap penentuan satu harga. Penelitian ini merupakan penelitian kuantitatif dengan data primer dan sekunder diperoleh dari Baitul Mall wa Tamwil (BMT) / Baitut Tamwil Muhammadiyah (BTM) yang ada di Kabupaten Banyumas. Metode pengumpulan data dilakukan melalui purposive sampling yang diolah menggunakan analisis regresi berganda dengan aplikasi SPSS. Temuan penelitian ini membuktikan bahwa Financing To Deposit Ratio (FDR) berpengaruh positif terhadap pembiayaan murabahah, selain itu dana pihak ketiga, profit margin dan Non Performing Financing (NPF) tidak berpengaruh terhadap pembiayaan murabahah pada Baitul Mall wa Tamwil (BMT) / Baitut Tamwil Muhammadiyah (BTM) di Kabupaten Banyumas.
PENGARUH MAQASHID SYARIAH INDEX DAN ISLAMIC SOCIAL REPORTING TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA PERIODE 2016 – 2019 Selamet Eko Budi Santoso
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.792 KB) | DOI: 10.30595/raar.v2i1.13068

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh maqashid syariah index terhadap dan Islamic social reporting, terhadap profitabilitas bank syariah di Indonesia. Dalam penelitian ini, profitabilitas diukur dengan menggunakan ROA (Return On Asset). sampel penelitian ini adalah bank umum syariah nasional di Indonesia yang terdaftar di Otoritas Jasa Keuangan tahun 2016-2019, sebanyak 14 bank syariah. Hasil penelitian ini menunjukan bahwa Maqashid syariah index berpengaruh positif terhadap profitabilitas bank umum syariah. Sedangkan Islamic social reporting, tidak berpengaruh terhadap profitabilitas bank umum syariah.
LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM Mister Candera; Ario Daffa Aji Pradana; Belliwati Kosim
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.307 KB) | DOI: 10.30595/raar.v2i1.12926

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Likuiditas, Solvabilitas, Profitabilitas Terhadap Harga Saham pada perusahaan LQ45 yang Terdaftar Di Bursa Efek Indonesia. Penarikan sampel menggunakan non probability sampling dengan metode purposive sampling, sampel yang digunakan adalah 17 perusahaan. Data yang diperlukan adalah data sekunder yang di peroleh dari Bursa Efek Indonesia melalui situs www.idx.co.id dan metode pengumpulan data yaitu mengunakan metode dokumentasi. Teknik analisis yang digunakan dalam penelitian adalah tenik analisis linier berganda, uji asumsi klasik dan uji hipotesis. Hasil penelitian dari regresi linier berganda Y =( 4.166 – 0.379 X1 – 0.326  X2 + 0,204 X3 +e), uji F (Uji Simultan) dengan Fhitung sebesar 5.353 > Ftabel 2.716 atau Signifikan sebesar F 0,002 < 0,05 artinya ada pengaruh antara Likuiditas, Solvabilitas, Aktivitas, Profitabilitas secara bersama – sama terhadap harga saham dan uji t (Uji Parsial) pada Likuiditas thitung sebesar -2,171< ttabel sebesar 1,989 dan Signifikan Likuiditas 0,033 < 0,05 dengan demikian dapat disimpulkan bahwa Likuiditas mempunyai pengaruh yang signifikan terhadap harga saham, pada Solvabilitas thitung sebesar -2,570 < ttabel sebesar 1,989 dan Signifikan Solvabilitas 0,012 < 0,05 dengan demikian dapat disimpulkan bahwa Solvabilitas mempunyai pengaruh yang signifikan terhadap harga saham, pada Profitabilitas thitung sebesar 1,513 < ttabel sebesar 1,989 dan Signifikan Profitabilitas 0,134 > 0,05 dengan demikian dapat disimpulkan bahwa Profitabilitas tidak mempunyai pengaruh yang signifikan terhadap harga saham

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