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All Journal AKUNTANSI DEWANTARA Moneter : Jurnal Akuntansi dan Keuangan Jurnal REKOMEN (Riset Ekonomi Manajemen) AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi Ekono Insentif Jurnal Proaksi Nusantara Science and Technology Proceedings Jurnal Bisnisman : Riset Bisnis dan Manajemen Jurnal Aktiva : Riset Akutansi dan Keuangan International Journal of Business, Law, and Education Jurnal Pengabdian Kepada Masyarakat Abdi Nusa Jurnal Pengabdian Kepada Masyarakat Abdi Putra Eastasouth Journal of Effective Community Service Jurnal Multidisiplin West Science The Es Economics and Entrepreneurship Jurnal Pengabdian West Science Jurnal Akuntansi dan Kewirausahaan West Science Jurnal REKOMEN (Riset Ekonomi Manajemen)
Heliani
Nusa Putra University
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Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja Manajerial Dengan Gaya Kepemimpinan Sebagai Variabel Moderating Heliani
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 1 No 1 (2019): Jurnal AKTIVA
Publisher : Nusa Putra University

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh sistem pengendalian manajemen terhadap kinerja manajerial serta untuk mengetahui pengaruh sistem pengendalian manajemen terhadap kinerja manajerial dengan diperkuat oleh gaya kepemimpinan. Penelitian ini menggunakan sampel sebanyak 20 perusahaan BUMN yang ada di Kota Bandung. Penentuan sampel dengan menggunakan teknik non probability sampling dengan teknik convenience sampling. Variabel independen dan variable dependen dalam penelitian ini diukur dengan menggunakan analisis regresi. Berdasarkan pengujian hipotesis pertama dapat disimpulkan bahwa terdapat pengaruh sistem pengendalian manajemen terhadap kinerja manajerial pada perusahaan BUMN yang ada di Kota Bandung. Hipotesis kedua, berdasarkan pengujian hipotesis dapat disimpulkan bahwa gaya kepemimpinan tidak memperkuat dalam pengaruh sistem pengendalian manajemen terhadap kinerja manajerial.
PENGARUH SOSIALISASI PERPAJAKAN, PELAYANAN APARAT PAJAK DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI Heliani
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 1 No 2 (2019): Jurnal AKTIVA
Publisher : Nusa Putra University

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Abstract

This research aims to examine :the influence of socialization of taxation, service tax officers, understanding of taxpayer, and risk preferences on tax compliance, this research also aims to examine the moderating influence of risk preferences for the relationship between socialization of taxation with taxpayer’s compliance, this research also aims to examine the moderating influence of risk preference for the relationship between service tax officer with taxpayer’s compliance, this research also aims to examine the moderating influence of risk preference for the relationship between understanding of taxpayer with taxpayer’s compliance. The sampling method of this research used convenience sampling with a sample of 155 respondent from individual taxpayer’s at the Sukabumi tax office. The research data used are the primary data by questionnaire which have contained respondent answer’s. In this research, data analysis used by Moderated Regression Analysis. The results showed that the socialization of taxation, service tax officers, understanding of taxpayer and risk preferences have a positive effect on taxpayer compliance. Besides the moderating variable that risk preferences is not strengthen the positive influence on the relationship between socialization of taxation, service tax officer and understanding of taxpayer with taxpayer’s compliance.
Comparative Analysis of Costs Between the Use of PLN Electricity and PV Rooftop for 30/60-Type House in Sukabumi, Indonesia Heliani; Herdina, Vina; Ali, Mukhlis
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1049

Abstract

Housing development in Indonesia, especially in Sukabumi, in the last few years, many simple houses of type 30/60 have been built as a type of simple house that has received subsidized KPR facilities and is the type of house most sold in Indonesia. The problem studied in this study is that there is no incentive provided by the government to encourage the use of PV Rooftops. This study aims to see a comparison in the process of using PV rooftops with the installation of PLN electricity in the Home Ownership Credit (KPR) scheme, especially for subsidized KPR, which is the prima donna of housing in Indonesia today. So that it can provide input on what incentives should be done by the government. The method used is a comparison of the life cycle costs between the use of PLN electricity and PV Rooftop. From the results of the cost analysis carried out financially, this design has not been profitable from a financial point of view due to the high credit interest rate, namely 10%. Therefore, there needs to be a credit interest subsidy so that it can decrease to 5% -8% to obtain benefits compared to the use of electricity from PLN.
Pengaruh Kompetensi Dosen Terhadap Motivasi Belajar Pada Mahasiswa Prodi Manajemen Universitas Nusa Putra Heliani; Mia Safitri Rahayu; Siswanto, Junaedi; Faris, Riyan Mirdan
Jurnal Bisnisman : Riset Bisnis dan Manajemen Vol 2 No 3 (2020): Jurnal Bisnisman : Riset Bisnis dan Manajemen
Publisher : Universitas Nusa Putra

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Abstract

The number of phenomena of low learning motivation among students, this study aims to see the effect of lecturer competence on learning motivation in students of the Management Study Program at the University of Nusa Putra. This research also aims to broaden the knowledge of researchers and train scientific thinking. In this study, the population used was 101 people. While the research sample used purposive sampling. Based on certain criteria, a sample of 85 people was obtained. Data analysis used normality test, product moment correlation analysis, and simple linear regression analysis. This study succeeded in revealing that the competence of lecturers on the learning motivation of management students at the University of Nusa Putra had an effect but not significantly as much as 11,3%.
Factors Affecting Prospective Students in Choosing Local Private University admin-bisnisman, admin-bisnisman; Bakar, Abu; Rahmania, Tasya; Heliani, Heliani
Jurnal Bisnisman : Riset Bisnis dan Manajemen Vol 2 No 3 (2020): Jurnal Bisnisman : Riset Bisnis dan Manajemen
Publisher : Universitas Nusa Putra

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Abstract

The intense competition of the higher education industry in Indonesia has a considerable impact on prospective students choosing Private Universities. With this research, we can determine the main factors affecting prospective students by distributing questionnaires to 950 prospective students of XYZ University as a sample. This study used a quantitative descriptive method with 15 variables grouped into seven factors: product factors, physical evidence factors, price factors, location factors, reference group factors, motivational factors, and personal factors. From these seven factors, the affordable location factor is the most influential factor for prospective students deciding to study at XYZ University.
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR FARMASI YANG TERDAFTAR DI BEI PERIODE 2017 - 2018 Heliani; Yulianti, Risma
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 1 No 3 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i1.40

Abstract

The pharmaceutical sector is a manufacturing company engaged in the health sector. This research was conducted to analyze whether profitability is influenced by the current ratio, debt ratio, sales growth and firm size using multiple linear regression analysis through SPSS. The population consists of 10 companies, namely pharmaceutical sector companies listed on the IDX for the 2017 - 2018 period. The use of a sample of 14 samples was determined by purposive sampling. Successful research shows that profitability is not influenced by the current ratio, debt ratio, sales growth and firm size.
Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Sekolah Heliani; Wahidin, Dede; Susilawati, Erma
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 2 No 1 (2020): Jurnal AKTIVA
Publisher : Nusa Putra University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v2i2.45

Abstract

This study, entitled the analysis of transparency and accountability in the management of school funds at SMK Plus Nusa Putra. The objectives of this study are: 1) to determine the description of school fund management 2) to find out whether the school has implemented transparency and accountability completely 3) to determine how the implementation of transparency in SMK Plus Nusa Puta. The method used in this research is descriptive qualitative method, how to collect data using direct interviews and data on BOS fund receipts at SMK Plus Nusa Putra. The results of the study indicate that the transparency of fund management at SMK Plus Nusa Putra leads to the transparent category.
Analysis of Islamic Banks’ Merger in Indonesia Fitri Mareta; Heliani Heliani; Siti Elisah; Andini Ulhaq; Indri Febriani
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 4, No 2 (2021)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v4i2.3672

Abstract

Islamic bank is a bank that collects funds from the public by using system profit sharing for every profit it gets and in carrying out its activities in accordance with Islamic law. Remembering that in Indonesia most of the population is Muslim, therefore they need a bank that works in accordance with Islamic law. Considering the number of percentages of Islamic banks in Indonesia are still small and cannot yet dominate the market share, therefore this research is expected to find out whether the merging of 3 Islamic banks (BRIS, BSM and BNIS) able to control market share or not. To see the synergy resulting from this merger is used methods Discounted Cash Flow - Free Cash Flow to Equity and Relative Valuation - Price to Book Ratio. The data used are the financial statements of each bank from 2014 to 2019 which are available on the Indonesia Stock Exchange (IDX) or the websites of each bank.
The Effect of Cash Turnover, Account Receivable Turnover and Inventory Turnover on ROA in Mining and Quarrying Sector Companies Listed in IDX From 2017-2019 Heliani Lismana; Risma Yulianti; Vina Herdina; Fitri Mareta; Indah Purnamasari
Jurnal REKOMEN (Riset Ekonomi Manajemen) Vol 5, No 1 (2021)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rn.v5i1.3987

Abstract

ABSTRACT. The mining sector is a manufacturing company sector whose activities consist of extracting, processing and exploiting and selling coal, minerals, metals and natural gas. This research was conducted with the aim to determine whether ROA is affected by cash turnover, accounts receivable turnover and inventory turnover using documentation as a data collection and a method of multiple linear regression analysis through SPSS data processing. The population used is the mining and quarrying sector companies listed on Indonesia Stock Exchange (IDX) from 2017-2019 totaling 43 companies. The purposive sampling method was used in determining the sample which resulted in 33 samples. The research shows that cash turnover, accounts receivable turnover and inventory turnover have no effect on ROA because this is due to a decrease in the amount of production, cash flow constraints due to low turnover of accounts receivable and low sales so that inventory turnover is slow and inventory costs are higher.  
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA Tera Lesmana; Yusuf Iskandar; Heliani Heliani
Jurnal Proaksi Vol 7 No 2 (2020): Juni - Desember
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v7i2.1161

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap nilai perusahaan pada perusahaan rokok yang terdaftar di BEI.penelitian ini menggunakan rasio keuangan ROA dan ROE sebagai variabel independen. Objek dari penelitian ini adalah 4 perusahaan sub sektor rokok di BEI dengan priode 2017 sampai dengan 2019. hasil dari penelitian ini ROA dan ROE tidak berpengaruh terhadap nilai perusahaan secara simultan. Kata kunci : kinerja keuangan, ROA (Return on Asset), ROE (Return on Equity), nilai perusahaan
Co-Authors Abu Bakar admin-bisnisman, admin-bisnisman Agus Darmawan Ali, Mukhlis Andini Ulhaq Andri Ardhiyansyah Angga Riyansyah Anis Sriwahyuni Annisa Sulistiyani Auliya Nurhikmah Paridah Cep Mamun Dede Serlina Dede Wahidin Dera Saputra Sudirman Edhy Santoso Edwin Dion Juliansyah Eka Ummi A.U Elin Paulina Elin Paulina Eneng Rina Eneng Rina Erika Krismonica Erma Susilawati Faiz Muhammad Awaludin Faris, Riyan Mirdan Fitri Mareta Fitri Mareta Fitri Mareta Herdina, Vina Herlina Dwiyanthy Herlina Dwiyanti Idrus Kurniawan Indah Purnamasari Indah Purnamasari Indri Febriani Iqbal Tawakal Irwan Hermawan Irwan Hermawan Irwan Hermawann Iskandar, Yusuf Jimmy Maming Junaedi Siswanto Lusi Oktaviani Marina Artiyasa Marko Andrianus Sihotang Mega Yolista Wulandai Metodius Gulo Meutia Riany Mia Safitri Rahayu Mia Safitri Rahayu Mia Safitri Rahayu Mia Saftiri Rahayu Muhamad Alfareza Muhammad Rizky Ramdaniansyah Muhammad Rizky Ramdaniansyah Nabila Putri Pebiani Nanan Sunandar Neng Anida Al-daniah Nur Hidayah K Fadhillah Nur Hidayah K. Fadhilah Nurul Setia Rahayu Rahmah Hasanah Rahmania, Tasya Randi Ranti Nurdiansari Rayhan Maulana Yusup Rendi Gunawan Retna Wulandari Rida Fitriana Risma Yulianti Risma Yulianti Risma Yulianti Silvi Meliani Sinta Sri Puspitadewi Siswanto, Junaedi Siti Elisah Siti Rukoyah Suci Nur Imelda Susilawati, Erma Tera Lesmana Vina Herdina Vina Herdina Vina Herdina Vina Herdina Wahidin, Dede Widia Khairunnisa Yulia Nurfitriani Yulia Nurfitriani Harnaen Yulianti, Risma