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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks TIJAB (The International Journal of Applied Business) AKTSAR: Jurnal Akuntansi Syariah International Journal of Social Science and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) eBA Journal: Journal Economic, Bussines and Accounting Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Community Empowerment Jurnal Abdimas Bina Bangsa I-Com : Indonesian Community Journal Procedia of Social Sciences and Humanities

Nur Ravita Hanun

Universitas Muhammadiyah Sidoarjo

Author-ID : 2685474

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 32 Documents Claim Missing Document

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Articles

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Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies Sigit Hermawan; Nur Ravita Hanun; Nihlatul Qudus Sukma Nirwana; Clarisa Ika Candrawati
Journal of Accounting and Strategic Finance Vol 4 No 2 (2021): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.142

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediate the effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.

Accounting Treatment for Heritage Assets: A Case Study on Management of Pari Temple Heri Widodo; Nur Ravita Hanun; Retno Wulandari
Journal of Accounting and Investment Vol 21, No 1: January 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research Aims: This research is conducted to find out how the accounting treatment of the Heritage Asset, Candi Pari, how the assets are recognized, recorded and reported in the financial statements using a case study viewpoint.Design/Methodology/Approach: The Researchers collected the research data in three phases; first, the Researcher interviewed informants or sources from relevant department or manager of Candi Pari, namely the Balai Pelestarian Cagar Budaya, Jawa Timur (BPCB), second, the researcher checked documents of the Heritage Assets Candi Pari, how it’s recognized, as what, recorded, until now the value of Heritage Assets is, and the last data searching. Methods of data analysis in research is divided into three stages, first, data reduction, data selection, concentration, attention, abstraction and transforming the raw data from the field, second, the data display, presents data in the narrative and tables form to explain the phenomenon under study and the last is the conclusion.Research Findings: The results of this study is the recognition of the BPCB Jawa Timur is that Candi Pari is recorded as a plant asset, and Candi Pari is deliberate without value, so the Heritage Assets can not be traded. The amount of this recording conforms with based government accounting standards (PSAP) no. 07 the year 2010 statement no 69 that Heritage Assets must be recorded in the number of units without value.Theoretical contribution/Originality: The research contributes to find out how the accounting treatment of the Heritage Assets Candi PariPractitioner/Policy implication: Heritage assets are a material cultural heritage in the form of cultural heritage objects, cultural heritage buildings, cultural heritage structures, cultural heritage sites and cultural heritage areas on land or in water that needs to be preserved because they have essential values for history, science, education, religion, or culture through the determination process.Research limitation/Implication: The limitation of this research is that it has only a few informants since, in order to improve the effectiveness of research time, the researcher focuses more on the accounting treatment for Pari Temple as heritage assets.

Optimization of Stock Portfolio Using the Markowitz Model in the Era of the COVID-19 Pandemic Aisha Hanif; Nur Ravita Hanun; Rizki Eka Febriansah
TIJAB (The International Journal of Applied Business) Vol. 5 No. 1 (2021): APRIL 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.V5.I1.2021.37-50

Stocks are one of the popular investment instruments traded in the capital market. The popularity of stock purchase has developed along with the massive financial literacy movement. However, the massiveness of this movement must be balanced with knowledge and expertise in managing stock instruments since they have a high return rate and high risk. One way to manage stocks is by developing an optimal stock portfolio based on the Markowitz model. The Markowitz model is a method that formulates the elements of return and risk in an investment, and specifically the elements of risk can be minimized through diversification and combination of various investment instruments into a portfolio. By using the Markowitz method, investors can take advantage of all available information as a basis for maximizing the portfolio. This study aimed to determine which stocks can form an optimal portfolio, especially in the era of the COVID 19 pandemic and the optimal proportion of the portfolio that is feasible to obtain from stocks listed in the LQ 45 Index. The study samples involved stocks listed in the LQ 45 Index. The data analysis technique applied in this study was portfolio optimization using the Markowitz model. The results of this study showed that the optimal portfolio consisted of BBCA with a weight of 78.09% and BRPT with a weight of 21.91% which produced an expected return of 2.35% and a standard deviation of 7.01%.

Determinasi dan Respon Stakeholders Terhadap Kinerja Keuangan Pemerintah Daerah Nur Ravita Hanun; Sigit Hermawan; Detak Prapanca
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 2014–2018 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.

Assistance of Nasyiah’s Business Group Passing through Branding and Digital Marketing to survive the pandemic Nur Ravita Hanun; Hadiah Fitiyah; Muhammad Yani
ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2022): ABDIMAS UMTAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Muhammadiyah Tasikmalaya

Since Covid 19 burst into Indonesia, most of the Nasyiah members and their husbands have not been longer working due to termination of employment (PHK). Passing through discussions with the general chairman of PDNA Sidoarjo and the head of the socio-economic section of PDNA Sidoarjo, our community service team from the Muhammadiyah University of Sidoarjo has carried out several program activities, namely: through the Nasyiah business group, we increase the productivity of the economic activities of Nasyiah members who are not productive (unemployed) through various empowerments, namely product branding innovation, and digital marketing training. This public servant aims to increase the productivity of economic activities for unproductive (unemployed) Nasyiah members passing through various empowerments. These were launched into a situation analysis to formulate the right solution in overcoming the problems faced by partners. The empowerment was carried out through product branding training and digital marketing training. This community service program is able to improve community governance, human resources, and resource management. Partners already have product branding which are able to implement digital marketing strategies and are able to record business finances through the SME Accounting application created by the UMSIDA community service team

New Normal: Learning from Home, the Availability of Information Technology and e-Learning Implementation as a Determinant of Accounting Students’ Understanding Mochammad Ilyas Junjunan; Ajeng Tita Nawangsari; Nur Ravita Hanun
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 students’ 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 students’ 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.

Management of Muhammadiyah Middle Schools in Sidoarjo during The Covid-19 Pandemic Muhammad Yani; Nur Ravita Hanun; Wisnu Panggah Setiyono
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 7 No 2 (2021): September
Publisher : Universitas Muhammadiyah Sidoarjo

The assessment method used in this research is a qualitative approach. Data collection techniques used in this study were observation, interviews and FGD with ten informants, namely the Head of Muhammadiyah Middle School in Sidoarjo. The data analysis technique uses three steps in collecting research results, namely data reduction (data reduction), data presentation (data display), and drawing and testing conclusions or verification. The results of this study are as follows: The school anticipates students who do not have Learning From Home (BDR) support facilities, limited internet access and financial constraints by setting up tabs provided at school, these tabs can be used by students to do assignments. The strategies applied are very diverse, including: Allocating teacher supervision funds for other needs, providing motivation and stimulus so that teachers can deliver learning optimally, collaborating with filmmakers to make learning videos, holding MSG (Morning Spiritual Gathering) activities or referred to as Ngaji, Briefing, and Berinfaq, while also seeking donations for students to pay tuition fees. Implementation of short-term and long-term plans: looking for a learning format that can be maximized, trying to foster parental trust in the school, trying to build communication with students and parents through activities that support education, collaborating with parents so as to foster an understanding that shared responsibility, focus on learning that is important for students' self-development, and improve the technological capabilities of students and teachers to be able to innovate in each other's learning.

The Development of New Accounting History Research in Indonesia Ajeng Tita Nawangsari; Nur Ravita Hanun
Journal of Accounting Science Vol 4 No 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.894

This study aims to capture the development of new accounting history research in order to understand the extent to which accounting history has been carried out and the possible direction of research in the future. This study use literature review to collect the data. The result shows that the NAH research in Indonesia has been carried out such as accounting research during the colonioal period, the early era of Indonesia’s independence, the ancient java and bali period. However, the opportunity to do the New accounting history research in Indonesia is still widely open considering that Indonesia is a country with many cultures and dynamics. Some opportunities in this field are accounting research during the Islamic Kingdom and contemporary accounting research which can describe various current accounting dynamics that impact the development of accounting.

Kemandirian Ekonomi Melalui Optimalisasi Peran Karang Taruna Nur Ravita Hanun; Hadiah Fitriyah; Rima Azara
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 village’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.

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

Co-Authors Ade irma Suryani Lating Aisha Hanif Ajeng Tita Nawangsari Arief Senja Fitrani, Arief Senja Atina Nabila Atina Nabila Ade Prasetya Binti Nadhifa Binti Nadhifah Binti Shofiatul Jannah Clarisa Ika Candrawati Detak Prapanca Dina Dwi Oktaviarini Eva Hidayatul Khusnah Hadiah Fitiyah Hadiah Fitriyah Handayani, Henna Heri Widodo Hidayat, Anastasya Putri Indah Apriliana Sari Indah Apriliana Sari W. Junjunan, M Ilyas Junjunan, Mochammad Ilyas Lukman Hudi M Ilyas Junjunan Marodiyah, Inggit Mochammad Ilyas Junjunan Muhammad Yani Muhammad Yani Muhammad Yani, Muhammad Nawangsari, Ajeng Tita Nihlatul Qudus Sukma Nirwana Ratna Anggraini Aripratiwi Retno Wulandari RIMA AZARA Rizki Eka Febriansah Setiyono, Wisnu Panggah Sigit Hermawan Sriwahyuni, Diana Surya Ningrum

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