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INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN FARMASI DI INDONESIA Sriwahyuni, Diana; Hermawan, Sigit; Hanun, Nur Ravita
eBA Journal: Journal Economics, Bussines and Accounting Vol 5 No 1 (2019): eBA JOURNAL
Publisher : Fakultas Ekonomi Universitas Darul 'Ulum Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/eba.v5i1.709

This study aims to analyze the effects of Intellectual Capital to  Financial Performances of Pharmaceutical Company. Independent variable in this study is Intellectual Capital . Intellectual Capital which consist of Human Capital (HC), Structural Capital (SC), and the Capital Employed which uses a method Value Added Intellectual Coefficients (VAICTM.). Financial Company’s Performance is proxied by Return On Assest (ROA) and Net Profit Margin (NPM). This research samples are pharmaceutical company in the Indonesia Stock Exchange in 2011- 2015. Samples were collected by purposive sampling method and resulted in 7 firms as the samples. This study used simple linear regression to analyze data. The results of this study indicate that intellectual capital (IC) has effect on variable financial performance Return On Assets (ROA) and intellectual capital (IC) has effect on variable financial performance Net Profit Margin (NPM).

Kemandirian Ekonomi Melalui Optimalisasi Peran Karang Taruna Hanun, Nur Ravita; Fitriyah, Hadiah; Azara, Rima
Berdikari: Jurnal Inovasi dan Penerapan Ipteks Vol 8, No 2 (2020): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bdr.8283

Karang Taruna (Youth Organization) becomes the hope for development resources in all aspects of the village. The village economic development needs to be directed towards the independence in order to be sustainable. Land resources that are productive but have not been utilized are potential to be the capital for the village economic independence development. The available land is used by Karang Taruna to be made as Vegetable and Fruit Gardens. The management of villageâ€™s Vegetable and Fruit Gardens has not been optimal yet. Thus, efforts in optimizing it need to be taken. The goal of community empowerment is to optimize the role of Karang Taruna of Keboan Anom Village and to develop the Vegetable and Fruit Gardens to achieve village economic independence. The community empowerment program is carried out in stages, namely socialization, training on processing food products, digital marketing workshops, and financial management. The results of community empowerment show that processed vegetables and fruit products having high economic value are produced as the source of income for Karang Taruna and as the additional income for Keboan Anom Village, the information technology-based marketing (digital marketing) models is well-understood, and the organizational financial management is good.

Determinasi dan Respon Stakeholders Terhadap Kinerja Keuangan Pemerintah Daerah Hanun, Nur Ravita; Hermawan, Sigit; Prapanca, Detak
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i2.8098

This study deals with local original income as a determinant of district/city finances in the Gerbang Kertosusilo (Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo dan Lamongan) period 2014â€“2018 and know the responses of the Stakeholders. The research method used is the mix method research. The hypothesis in this study is to explain the influence of tax ratios, retribution ratios, BUMD profit ratios, and other valid income ratios simultaneously, partially and dominantly on the financial performance of regencies or cities in the Gerbang Kertosusilo. To test this hypothesis data analysis tools are used in the form of multiple linear regression. Besides this research also uses a qualitative approach where triangulation techniques will test data collected from interviews, observations and documentation. The results of this study, all variables significantly influence regional financial performance. The stakeholders also justified this. The Financial Performance of Regional Governments reflects the ability of regional heads in managing and maintaining their regions.

E-Learning and Understanding of Accounting During Covid-19 Pandemic Hermawan, Sigit; Hanun, Nur Ravita; Junjunan, M Ilyas
International Journal of Social Science and Business Vol 5, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.30917

Covid-19 Pandemic has taken place throughout the world and has changed the whole structure of life including the fields of business education and accounting. This study was designed to analyze various factors that cause accounting understanding in the Covid-19 Pandemic. Some of these factors are emotional intelligence, availability of technological facilities, and implementation of e learning. The study was conducted during the Covid-19 Pandemic period, namely in April and May 2020 by distributing questionnaires to accounting students amounting to 194 as a research sample. Based on the results of the study, Emotional Intelligence and E-Learning implementation affect accounting understanding. However, the availability of information technology partially has no effect on the understanding of its accounting. With the results of this study will have implications for various policies related to learning in business and accounting during the Covid-19 Pandemic, especially on the availability of information technology and implementation of e learning.

New Normal: Learning from Home, the Availability of Information Technology and e-Learning Implementation as a Determinant of Accounting Studentsâ€™ Understanding Junjunan, Mochammad Ilyas; Nawangsari, Ajeng Tita; Hanun, Nur Ravita
Jurnal Ilmiah Akuntansi Vol 6, No 1: Juni 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i1.30897

This study aims to examines the mediating role of learning from home and the availability of information technology on the relationship between e-learning and accounting studentsâ€™ understanding during the COVID 19 Pandemic. The sample of this study consist of 413 respondents from 14 universities in Indonesia. The result of the study indicate that during the COVID 19 Pandemic, learning from home and availability of information technology were able to mediate the relationship between e-learning and accounting studentsâ€™ understanding in Indonesia. This study contributes in expanding the technology acceptance model theory in the context of COVID 19, and adding to the topics and theoretical approaches recommended by forum in the fields of accounting and education. It is also evaluating universities performance in implementing e-learning during COVID 19 Pandemic.

Optimalisasi Branding Produk dan Digital Marketing pada Karang Taruna Desa Keboan Anom Hanun, Nur Ravita; Fitriyah, Hadiah; Fitrani, Arief Senja; Hidayat, Anastasya Putri; Handayani, Henna
Community Empowerment Vol 6 No 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Pengabdian masyarakat ini memiliki tujuan diantaranya memberikan pelatihan branding produk dan pemasaran digital kepada kelompok karang taruna Desa Keboan Anom, Kecamatan Gedangan, Sidoarjo Jawa Timur. Masalah yang terjadi pada Mitra yaitu belum memiliki label usaha dan masih menerapkan cara manual dalam memasarkan produknya. Pemasaran manual dilakukan dengan menitipkan produk ke warung di sekitar tempat tinggal, tanpa adanya bantuan pemasaran online. Permasalahan yang diangkat adalah peningkatan branding produk, dan peningkatan manajemen pemesanan produk dengan implementasi teknologi informasi. Solusi yang ditawarkan adalah pelatihan branding produk dan pembuatan website. Penerapan aplikasi kepada mitra melalui kegiatan transfer knowledge melalui pelatihan dan pendampingan mitra dalam penggunaan website. Pelaksanaan kegiatan dengan metode Focus Group Discussion (FGD) untuk menjalin keterbukaan, kepercayaan dan memahami persepsi, sikap serta pengalaman persoalan yang dimiliki oleh mitra dalam melakukan branding produk, kemudian dilanjutkan pada pendampingan yaitu penyuluhan dan pelatihan penggunaan website yang meliputi desain iklan, upload konten.

Persepsi Stakeholders dalam Kesiapan dan Pelaksanaan Pelaporan Keuangan desa Berbasis Undang-Undang No.6 Tahun 2014 Ravita Hanun, Nur
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i01.240

This research is to find out, describe and analyze stakeholder perceptions in the preparation and implementation of village financial reporting. This research is a qualitative research. The case study method approach was chosen to analyze social phenomena that exist in village financial reporting seen from stakeholder perceptions. Research informants consisted of key stakeholders, supporting stakeholders and key stakeholders. Data analysis uses triangulation techniques to reduce data, present data and draw conclusions. The results of this study indicate that the readiness and implementation in the preparation of village financial reporting affects the timing of the delivery of village financial statements. Stakeholders' perceptions state that village government is not ready to implement village financial reporting based on Law No. 6 of 2014 concerning Villages.

Model Proses Pembelajaran Akuntansi: Peran Teknologi Informasi Dikalangan Dosen Akuntansi Pada Masa Pandemi Ravita Hanun, Nur; Hanif, Aisha; Yani, Muhammad
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.384

Abstract This study aims to test empirically: 1) The role of IT 2) The effect of the accounting learning process 3) Institutional response to Covid-19 on Teaching Performance of Accounting lecturers with Transfer Knowledge as an Intervening Variable, which consists of three independent variables, namely the Role of IT (X1) , Accounting Learning Process (X2), Institutional Response to Covid-19 (X3) with the dependent variable Accounting Lecturer Teaching Performance (Y), and the intervening variable Transfer Knowledge (Z). The source of the data used in this study comes from the answers to the questionnaires distributed to the Accounting Lecturers in Indonesia. The questionnaire was distributed via the geogle link from, the respondents who filled in were 124 people. The analysis technique uses data that includes the outer model, inner model and path analysis with Smart PLS 3.0. The results of this study are that the accounting learning process and institutional responses to Covid-19 have a positive and significant effect on the teaching performance of accounting lecturers and are mediated by transfer knowledge.

Persepsi Stakeholders dalam Kesiapan dan Pelaksanaan Pelaporan Keuangan desa Berbasis Undang-Undang No.6 Tahun 2014 Nur Ravita Hanun
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i01.240

This research is to find out, describe and analyze stakeholder perceptions in the preparation and implementation of village financial reporting. This research is a qualitative research. The case study method approach was chosen to analyze social phenomena that exist in village financial reporting seen from stakeholder perceptions. Research informants consisted of key stakeholders, supporting stakeholders and key stakeholders. Data analysis uses triangulation techniques to reduce data, present data and draw conclusions. The results of this study indicate that the readiness and implementation in the preparation of village financial reporting affects the timing of the delivery of village financial statements. Stakeholders' perceptions state that village government is not ready to implement village financial reporting based on Law No. 6 of 2014 concerning Villages.

Model Proses Pembelajaran Akuntansi: Peran Teknologi Informasi Dikalangan Dosen Akuntansi Pada Masa Pandemi Nur Ravita Hanun; Aisha Hanif; Muhammad Yani
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.384

Abstract This study aims to test empirically: 1) The role of IT 2) The effect of the accounting learning process 3) Institutional response to Covid-19 on Teaching Performance of Accounting lecturers with Transfer Knowledge as an Intervening Variable, which consists of three independent variables, namely the Role of IT (X1) , Accounting Learning Process (X2), Institutional Response to Covid-19 (X3) with the dependent variable Accounting Lecturer Teaching Performance (Y), and the intervening variable Transfer Knowledge (Z). The source of the data used in this study comes from the answers to the questionnaires distributed to the Accounting Lecturers in Indonesia. The questionnaire was distributed via the geogle link from, the respondents who filled in were 124 people. The analysis technique uses data that includes the outer model, inner model and path analysis with Smart PLS 3.0. The results of this study are that the accounting learning process and institutional responses to Covid-19 have a positive and significant effect on the teaching performance of accounting lecturers and are mediated by transfer knowledge.

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