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All Journal JURNAL MANAJEMEN (EDISI ELEKTRONIK) Jurnal Riset Akuntansi Aksioma Valid Jurnal Ilmiah Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi
Nungki Kartikasari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA ZAKAT BERBASIS WEBSITE PADA LEMBAGA PENGELOLA ZAKAT DI INDONESIA Nina Karina Karim; Elin Erlina Sasanti; Indria Puspitasari Lenap; Nungki Kartikasari
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.74

Abstract

This study aims to analyze the transparency and accountability of zakat fund management based on website of zakat institutions in Indonesia. The type of research employed was a descriptive research with content analysis method. By adopting a non probabilty sample with purposive sample technique. Population in this reasearch are all national zakat institutions which listed on Directorate General of Tax in the year of 2019. Based on thecriteria, we obtained 10 sample of zakat institutions. The research showed that none of these zakat institutions which have full disclosure of financial statement based on Accounting Standard no. 109 and amil governance by website and there was only Baznas had the highest level of disclosure. Whilst, by 9 of privat zakat institutions, there were 5 institutions have more than 60% disclosure and the rest (3 institutions) were under 50%. This finding indicates that publication level of financial and non financial information in zakat institutions by using the internet is low. The lack of website disclosure can caused by regulation factor which is not requires the zakat institutions to disclose their financial statement and amil governance performance by using internet.
Pemetaan Tingkat Manipulasi Laporan Keuangan pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia selama Covid-19 Robith Hudaya; Nungki Kartikasari; Adhitya Bayu Suryantara
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.193

Abstract

The coronavirus pandemic or better known as COVID-19 has had an impact on many sectors. One of the sectors that has been badly affected by COVID-19 is the economic sector. Every manager is required to meet the performance targets that have been made in early 2020. The problem is, COVID 19 causes economic instability so that the initial target will be difficult to achieve. As a result, the potential for manipulative actions on the financial statements from the company's management will be higher so that the target is achieved. This study aims to mapping manufacturing companies that manipulate their financial statements using the benefit m score model during 2020. In addition, it will examine which manipulative companies are in a state of financial difficulty leading to bankruptcy. To achieve the research objectives, a study will be conducted using descriptive analysis methods. The results of this study found that manufacturing companies listed on the Indonesia Stock Exchange on average did not manipulate their financial statements in the Covid-19 pandemic. Companies that did not manipulate the financial statements in 2020 were 78.8% or 145 companies. Companies with grey area status or companies that are likely to manipulate financial statements in 2020 are 4.3% or 8 companies and companies that manipulate financial statements in 2020 are 16.8% or as many as 31 companies. In addition, of the 31 companies that carried out the manipulation, there were 6 companies that had the potential to go bankrupt.
Assessment Analysis of Bank Soundness Level using RGEC Approach in Banking Companies Listed on The IDX in 2019–2021 Alivia Saktia Anjani; Eni Indriani; Nungki Kartikasari
Jurnal Manajemen (Edisi Elektronik) Volume 14, Special Issue 1:Call for Paper International E-Conference Management & Small Medium Enter
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jm-uika.v14i1.9410

Abstract

This study aims to analyze the soundness level of a bank using the Risk Profile, Good Corporate Governance, and Capital (RGEC) method in accordance with the Financial Authority Regulation Number 4/POJK.03/2016 in all banking sectors listed on the Indonesia Stock Exchange in 2019-2021. This research is descriptive research with a quantitative approach. The data used in this study is secondary data derived from the financial statements of the banking sector. The results showed that in 2019 there were nine banks that received a composite rating of one or very healthy, eighteen banks received a composite rating of two or healthy, ten banks received a composite rating of three or quite healthy, 5 banks received a composite rating of 4 or less healthy, and one bank that gets a rating of five or unhealthy. Then in 2020 there were nine banks that received a composite rating of one or very healthy, twenty one banks received a composite rating of two or healthy, six banks received a composite rating of three or quite healthy, one bank received a composite rating of five or unhealthy. In 2021, thirteen banks will receive a composite rating of one or very healthy, nineteen banks will receive a composite rating of two or healthy, four banks will receive a composite rating of three or quite healthy, six banks will receive a composite rating of four less healthy, one bank will receive a composite rating of five or not healthy. Nineteen banks will receive a composite rating of two or healthy, four banks will receive a composite rating of three or quite healthy, six banks will receive a composite rating of four unhealthy, and one bank will receive a composite rating of five or not healthy.Keywords: Bank Performance, IDX listed bank, RGEC
PENINGKATAN PENGELOLAAN KEUANGAN YAYASAN MELALUI PENGEMBANGAN SISTEM INFORMASI AKUNTANSI PADA YAYASAN AS-SHOFI DI DESA MONTONG ARE KECAMATAN KEDIRI LOMBOK BARAT anggun hilendri lestari; Lukman Effendy; Nungki Kartikasari
https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 3 No 1 (2022): Jurnal Abdimas Independen, Mei 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/independen.v3i1.79

Abstract

Foundation is a non-governmental organization that operates outside the institutionalized political structure and is a volunteer service entity that aims to help others in reducing social problems. The financial statements of this foundation are needed as accounting information for users, both internal and external parties, such as donors, foundations, creditors, organizational members, and other parties for decision making (Anand, 2018). This community service activity will develop an accounting information system at a Foundation. Asshofi Raehan Lombok Foundation is a non-profit organization engaged in education. The method used in carrying out this activity is the design of an accounting information system in the form of a Foundation financial reporting application, training on the use of the application accompanied by ongoing assistance in the form of consultation if problems occur in the use of the application. Based on the results of community service, it can be concluded that the daily administrators and implementers at the Asshofi Raehan Lombok Foundation do not know about the existence of accounting standards that should be used to account for their financial management by making or compiling financial reports with applicable standards, namely using PSAK No. 45, Statement of Financial Accounting Standards concerning Financial Reporting of Non-Profit Entities.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN BUMN Alvi Ikhsanyah Salsabilla; Eni Indriani; Nungki Kartikasari
Jurnal Riset Mahasiswa Akuntansi Vol. 2 No. 3 (2022): Jurnal Riset Mahasiswa Akuntansi, September 2022
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v2i3.239

Abstract

Penelitian ini bertujuan untuk mengetahui mekanisme dari Good Corporate Governance terhadap pengungkapan Corporate Social Responsibility. Mekanisme GCG diukur dengan Ukuran Dewan Komisaris, Proporsi Dewan Komisaris Independen, Keahlian Komite Audit, Kepemilikan Manajerial, dan Proporsi Saham yang Dimiliki Oleh Pemerintah. Data diperoleh dari laporan tahunan perusahaan BUMN tahun 2016-2020. Total populasi sebanyak 20 perusahaan, dengan menggunakan teknik purposive sampling diperoleh sebanyaka 95 sampel. Data dianalisis dengan regresi linier berganda. Hasil penelitian menjukkan Keahlian Komite Audit, Kepemilikan Manajerial, dan Proporsi Saham yang Dimiliki Oleh Pemerintah berpengaruh positif signifikan terhadap pengungkapan CSR, sedangkan Ukuran Dewan Komisaris, dan Proporsi Dewan Komisaris Independen tidak berpengaruh signifikan terhadap pengungkapan CSR.
ANALISIS POTENSI INVESTASI SAHAM HOLDING COMPANY DAN NON HOLDING COMPANY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2020 Anaway Masagena; M. Ali Fikri; Nungki Kartikasari
Jurnal Riset Mahasiswa Akuntansi Vol. 2 No. 3 (2022): Jurnal Riset Mahasiswa Akuntansi, September 2022
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v2i3.270

Abstract

Tujuan penelitian ini adalah untuk mengetahui perbedaan rasio likuiditas, leverage, profitabilitas, aktivitas dan return pada holding company dan non holding company pada perusahaan manufaktur yang terdaftar di BEI tahun 2020. Penelitian ini menggunakan pendekatan komparatif. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun yang berjumlah 188 perusahaan. Teknik sampling yang digunakan pada penelitian ini adalah purposive sampling. Hasil penelitian ini menunjukkan bahwa rasio likuiditas dan rasio profitabilitas antara holding company dan non holding company berbeda secara signifikan. Kemudian untuk rasio leverage, aktivitas, dan return antara holding company dan non holding company tidak berbeda secara signifikan.
Co-Authors Adhitya Bayu Suryantara Alivia Saktia Anjani Alvi Ikhsanyah Salsabilla Anaway Masagena Anggun Hilendri Lestari Elin Erlina Sasanti Eni Indriani Lenap, Indria Puspitasari Lukman Effendy M. Ali Fikri Nina Karina Karim Robith Hudaya