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All Journal Wahana Riset Akuntansi JAM Diponegoro Journal of Accounting Fokus Bisnis INFOKAM JURNAL AKUNTANSI UNIVERSITAS JEMBER AdBispreneur Jurnal Kajian Akuntansi Jurnal Riset Akuntansi dan Keuangan Jati: Jurnal Akuntansi Terapan Indonesia Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Aplikasi Akuntansi Jurnal Online Insan Akuntan Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) Jurnal Akuntansi Bilancia : Jurnal Ilmiah Akuntansi JAAF (Journal of Applied Accounting and Finance) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Insan Cita Jurnal Pengabdian Kepada Masyarakat Jurnal Syntax Transformation Civitas Ministerium: Jurnal Pengabdian Kepada Masyarakat JES (Jurnal Ekonomi STIEP) ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Jurnal Cakrawala Ilmiah CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Open Access DRIVERset JOEL: Journal of Educational and Language Research
Nibras Anny Khabibah
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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ANALISIS PERHITUNGAN HARGA POKOK JASA PENGIRIMAN PAKET KE LUAR NEGERI PADA PT POS INDONESIA (Persero) MAGELANG Intan Nurmaya; Nibras Anny Khabibah
Jurnal Cakrawala Ilmiah Vol. 1 No. 4: Desember 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.661 KB) | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i4.831

Abstract

Fokus penelitian ini adalah untuk menganalisis perhitungan harga pokok jasa pengiriman paket ke luar negeri pada PT Pos Indonesia (Persero) Magelang. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data berupa literatur review atau studi pustaka, observasi lapangan serta dokumentasi. Hasil penelitian membuktikan bahwa komponen harga pokok jasa terlalu banyak sehingga tarif pengiriman paket ke luar negeri PT Pos Indonesia relatif tinggi, dimana perhitungan harga pokok jasa pengiriman paket ke luar negeri pada PT Pos Indonesia terdiri dari biaya penanganan kantor pos negara asal, biaya transportasi domestik, biaya penanganan KTSH (Kantor Tukar Soekarno-Hatta), biaya transportasi udara luar negeri, ongkos ganti, biaya pengangkutan udara (air freight cost), biaya administrasi, biaya keamanan, tunjangan biaya (allowance), biaya overhead dan inflasi
Analisis Perbedaan Rasio Fundamental Sebelum dan Pada Masa Pandemi Covid-19 Perusahaan Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Mileni Wahyu Nisa Oktavia; Nibras Anny Khabibah
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

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Abstract

The Covid-19 pandemic has a critical effect on the global economy. There are many impacts felt by companies in Indonesia. The transportation area is one of the maximum affected industrial sectors. This has a look at ambitions to reveal whether or not there are variations in the fundamental ratios than at some stage in the Covid-19 pandemic in transportation organizations indexed at the Indonesia Stock Exchange. This study is quantitative research that uses a comparative approach. The sample used was determined by purposive sampling with a complete pattern of 17 organizations. Using statistics evaluation strategies with side the shapes of the Wilcoxon signed rank test and Paired samples test a look at wherein the statistic is processed with SPSS 20. The effect of this have a look at imply that there are variations in total assets turnover (TATO), current ratio (CR) and there aren’t any variations in debt to equity (DER), return on assets (ROA) and current ratio (CR) than and at some stage in the Covid-19 pandemic for transportation organizations indexed at the Indonesia Stock Exchange for the 2019-2020 period.Keywords: Covid-19 Pandemic, Fundamental Ratios, Different Test
Analisis Fundamental Laporan Keuangan pada PT Unilever Indonesia Tbk Terhadap Pengambilan Keputusan Investasi Atikah Laili Mukrimatin; Nibras Anny Khabibah
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.897

Abstract

The purpose of this study was to evaluate investment choices by analyzing PT Unilever Indonesia Tbk's financial statements for the 2016-2020 period using the Price Earnings Ratio (PER) methods. Fundamental analysis was used to determine intrinsic value in the context of an investment decision using financial indicators such as Return on Equity (ROE), Dividend Payout Ratio (DPR), Earnings per Share (EPS), Dividend per Share (DPS), and Price Earnings Ratio (EPS). The data was obtained using secondary data from PT Unilever Indonesia Tbk's annual report for the period 2016-2020. The results of this study suggest that, based on the analysis of the intrinsic value of the Q2 2021 market price, PT Unilever Indonesia Tbk is an undervalued stock, and that investment decisions should be made by purchasing shares.
RATIO ANALYSIS TO ASSESS FINANCIAL PERFORMANCE IN THE PURWOREJO DISTRICT BUDGET REALIZATION REPORT FOR 2017-2020 Lilis Lestyaningrum; Nibras Anny Khabibah
CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.469

Abstract

This study aims to determine the financial performance of Purworejo district in 2017-2020 by using the ratio of the degree of fiscal decentralization, the ratio of regional financial independence, the ratio of regional dependence, the ratio of effectiveness, and the ratio of efficiency. This is a qualitative research using secondary data taken from the official website of Purworejo district, namely https://purworejokab.go.id. The findings highlight that the financial performance of Purworejo Regency is still lacking when seen from the ratio of the degree of fiscal decentralization, the ratio of regional financial independence is still very low, the Regional Dependency Ratio is still very high. However, the Effectiveness Ratio has been very effective, and the Efficiency Ratio has also been efficient.
Covid-19: The Newest Black Swan Crisis and Its Effect toward Banking Stocks Nibras Anny Khabibah; Faqiatul Mariya Waharini
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 2 (2022): Jurnal Riset Akuntansi dan Keuangan. Agustus 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i2.45091

Abstract

Abstract. The outbreak of Covid-19 has changed the condition of stock markets around the world, including Indonesia. The bad news regarding this latest pandemic is forming negative sentiment in the market. Banking companies are one of the industries that have been shaken by the virus. The decline in performance and losses that occurred in many companies due to Covid-19 increased the risk of bad bank loans. This study aims to identify the effect of Covid-19 on the reaction of the banking market in Indonesia. Here, the market reaction is measured by changes in stock prices and stock trading volumes before and after the presidential announcement regarding the Covid-19 case. This study uses the efficient market hypothesis and signal theory to explain the reaction. Data analysis was tested using the Wilcoxon Signed Rank Test. The results showed that there was a change in the price of banking shares and trading volume of banking shares after the entry of Covid-19 in Indonesia.
RATIO ANALYSIS TO ASSESS FINANCIAL PERFORMANCE IN THE PURWOREJO DISTRICT BUDGET REALIZATION REPORT FOR 2017-2020 Lilis Lestyaningrum; Nibras Anny Khabibah
CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 1 (2022): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i1.469

Abstract

This study aims to determine the financial performance of Purworejo district in 2017-2020 by using the ratio of the degree of fiscal decentralization, the ratio of regional financial independence, the ratio of regional dependence, the ratio of effectiveness, and the ratio of efficiency. This is a qualitative research using secondary data taken from the official website of Purworejo district, namely https://purworejokab.go.id. The findings highlight that the financial performance of Purworejo Regency is still lacking when seen from the ratio of the degree of fiscal decentralization, the ratio of regional financial independence is still very low, the Regional Dependency Ratio is still very high. However, the Effectiveness Ratio has been very effective, and the Efficiency Ratio has also been efficient.
PERAN ETIKA AUDITOR, PENGALAMAN AUDITOR, KOMPETENSI AUDITOR DAN PERILAKU AUDIT DISFUNGSIONAL TERHADAP KUALITAS AUDIT Efa Suryaningsih; Nibras Anny Khabibah
JOEL: Journal of Educational and Language Research Vol. 1 No. 6: Januari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.499 KB)

Abstract

In auditing audit ethics, auditors' work experience, auditor competence, and functional audit behavior have an important role in determining audit quality. This research is included in qualitative research. The author uses the method of literature review and descriptive research techniques. The purpose of this study is to determine and analyze the role of auditor ethics, auditor experience, auditor competence and functional audit behavior on audit quality. The results of this study indicate that auditor ethics Auditor experience, auditor competence and dysfunctional behavior also have a positive effect on audit quality.
STUDI LITERATUR: PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS Anggun Prihati; Nibras Anny Khabibah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 20 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v20i2.34692

Abstract

This literature study intends to dissect the literature on how the effect of good corporate governance mechanism on financial distress in a company. In CG Asian Watch 2020, Indonesia is ranked last among the 12 countries in Asia. In CG Asian Watch 2020, Indonesia is ranked last among the 12 countries in Asia. This shows that good corporate governance in Indonesia is still relatively weak, so it is interesting to study further. The method used in this research is qualitative research with a literature study technique using 18 articles. Good corporate governance variables in this literature study involve managerial ownership; independent commissioners; audit committees; institutional ownership; the board of directors; and firm size. This article attempts to describe the results of previous research on the role of good corporate governance to prevent financial distress. The results of the study indicate that there is an influence of good corporate governance on the company's financial distress, both positive and negative.Keywords: corporate governance; good corporate governance, financial distress ABSTRAKStudi literatur ini mempunyai tujuan untuk untuk membedah literatur tentang pengaruh dari GCG (Good Corporate Governance) terhadap financial distress pada perusahaan. Dalam CG Asian Watch 2020, Indonesia berada pada peringkat paling akhir diantara 12 negara di Asia. Berdasarkan hal tersebut dapat diketahui bahwa penerapann GCG di Indonesia masih tergolong lemah sehingga menarik untuk dikaji lebih dalam. Peneliti menggunakan pendekatan kualitatif dengan metode studi literatur yang sumber dari 18 artikel. Variabel GCG dalam penelitian ini terdiri dari komisaris independent, kepemilikan manajerial, komite audit, kepemilikan institusional, dewan direksi dan ukuran perusahaan. Artikel ini berusaha untuk menggambarkan hasil-hasil penelitian terdahulu mengenai peran good corporate governance sebagai upaya untuk mencegah terjadinya permasalahan kesulitan keuangan IFinacial Distress). Hasil penelitian yang dilakukan oleh peneliti menunjukan bahwa bahwa terdapat pengaruh good corporate governance terhadap financial distress perusahaan baik secara positif maupun negatif. Kata Kunci: tata kelola perusahaan, tata kelola perusahaan yang baik, kesulitan keuangan
Peningkatan Literasi Keuangan melalui Pelatihan Financial Life Skill bagi Pelaku Usaha Mikro Kecil dan Menengah di Desa Sumberarum Kecamatan Tempuran suci nasehati sunaningsih; Agustina Prativi Nugraheni; Nibras Anny Khabibah
ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Vol 3, No 2 (2022): September
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/abdipraja.v3i2.6446

Abstract

MSMEs are one of the drivers of the economy in Indonesia. MSMEs have a major contribution to the Gross Domestic Product in Indonesia. However, MSMEs have many limitations, including the limited ability of owners/managers to manage MSME business finances. This also happened to the owners of MSMEs in Sumberarum Village, Tempuran, Magelang. This limited ability creates problems such as ignorance of the owners/managers about the net profit they get, as well as poor cash management. Therefore, the owners/managers of MSMEs in Sumberarum Village need socialization and assistance regarding literacy and financial management. Community service in Sumberarum Village is carried out through literacy socialization and financial management for MSME owners/managers. Furthermore, the socialization was continued with financial management assistance through monitoring of financial records that had been carried out by the owners/managers of the MSMEs. After monitoring and evaluation, the results show that 70% of the sample has done good financial records. This program is expected to equip MSME owners/managers to have the right financial management skills so that they can increase MSME business profits.
Perluasan Pemasaran Produk Melalui Rintisan Digital Startup Pada Kelompok Wanita Tani, Kampung Dumpoh, Kota Magelang Yustirania Septiani; Jihad Lukis Panjawa; Nibras Anny Khabibah; Ernikawati Ernikawati; Roy Marthen Moonti
Insan Cita : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2023)
Publisher : Insan Cita : Jurnal Pengabdian Kepada Masyarakat

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Abstract

Pengelolaan hasil pertanian masih belum baik, sehingga keuntungan dari produksi belum dapat dinikmati secara maksimal oleh kelompok Wanita Tani Manunggal, Kampung Dumpoh, Kota Magelang. Pemasaran produk yang ditawarkan hanya sebatas menunggu datangnya konsumen, belum ada pemasaran berbasih online. Selain itu, kondisi adanya pandemic covid-19 menyebabkan terbatasnya penjualan produk. Mengingat, perkembangan teknologi informasi yang pesat akan menjadi titik perubahan akan teknik memasarkan suatu produk barang dari memasarkan secara konvensional beralih menggunakan pemasaran digital. Solusi yang ditawarkan adalah rintisan digital startup dalam rangka perluasan pemasaran produk tani, Kelompok Wanita Tani, Kampung Dumpoh, Kota Magelang. Metode yang digunakan diskusi dan tutorial mengenai pemasaran digital. Hasil dari program kemitraan masyakarat adalah peserta mempunyai motivasi dan paham konsep pemasaran digital produk tani melalui rintisan digital startup serta pengaplikasian pemasaran digital produk tani yang mudah dipahami serta esuai dengan kebutuhan konsumen.
Co-Authors Agustina Prativi Nugraheni Anggun Prihati Atikah Laili Mukrimatin Axel Giovanni Choirunisa Romadhoni Dhanes Noor Viana Efa Suryaningsih eka kurniawati ernikawati ernikawati Faqiatul Mariya Waharini Febriyanti Rizqi Wulandari Griselda Enika Noora Rosalyni Hera Purwaningsih Intan Nurmaya Jihad Lukis Panjawa Jihad Lukis Panjawa Josin Sitinjak Lilis Lestyaningrum MILENI WAHYU NISA OKTAVIA Mileni Wahyu Nisa Oktavia Mukrimatin, Atikah Laili Nugraheni, Agustina Prativi Nuwun Priyono Octisari, Sully Kemala Regita Nur Susanti Reza Hening Wijaya Risma Usriyati Risma Wira Bharata Risma Wira Bharata Roy Marthen Moonti Rr Retno Sugiharti Siti Afidatul Khotijah Suci Nasehati Sunaningsih Suryatimur, Kartika Pradana Utpala Rani Utpala Rani Yustirania Septiani