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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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LITERATUR REVIEW MANFAAT DARI ENTERPRISE RISK MANAGEMENT DI INDONESIA Josin Sitinjak; Nibras Anny Khabibah
Jurnal Ekonomi STIEP Vol. 8 No. 1 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v8i1.137

Abstract

To overcome the intricacies involved in risk management procedures, organizations adopt a risk management framework that is more effective, open, and risk-focused. One such framework that can be applied to this issue is enterprise risk management (ERM). To explore this topic, a review of pertinent literature was conducted to examine risk management, ERM, and the advantages of implementing ERM. Based on the literature review, it was revealed that the deployment of ERM can mitigate unexpected risks and enhance the organization's perceived value among stakeholders.
PERBEDAAN RASIO FUNDAMENTAL DAN PERTUMBUHAN LABA SEBELUM DAN PADA MASA PANDEMI COVID-19 PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode 2019-2020) MILENI WAHYU NISA OKTAVIA; NIBRAS ANNY KHABIBAH
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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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 have a look at ambitions to reveal whether or not there are variations in the fundamental ratios and profit growth than and at some stage in the COVID-19 pandemic in transportation organizations indexted at the Indonesia Stock Exchange. This studies is a 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 withside the shapes of the Wilcoxon signed rank 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 turn over (TATO) and there aren’t any variations in debt to equity (DER), return on assets (ROA) and profit growth than and at some stage in the COVID-19 pandemic for transportation organizations indexed at the Indonesia Stock Exchange for the 2019-2020 period.
PENYELESAIAN MASALAH TUNGGAKAN PAJAK UNTUK OPTIMALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI BPPKAD KABUPATEN MAGELANG Choirunisa Romadhoni; Nibras Anny Khabibah; Nuwun Priyono
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 2 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i2.2118

Abstract

ABSTRACT The purpose of this study was to identify the realization of revenues, contributions, causes, and efforts to settle arrears in the Land and Building Tax receipts at BPPKAD Magelang Regency. This study uses a qualitative descriptive method by answering questions from the formulation of the problem and using observation. Data collection techniques are through observation, documentation and interviews, then for analysis using descriptive analysis techniques. The results of the research conducted by the author indicate that the realization of Land and Building Tax receipts in 2017 and 2018 did not reach the set target, but for the following year it has reached the target. The contribution of PBB revenue to PAD has a percentage of 9.75% including the very low group. Factors that cause land and building tax arrears can be caused by errors from collectors or taxpayers. Efforts to overcome obstacles to land and building tax arrears such as creating a PBB receivable settlement team, approaching taxpayers, providing relief to taxpayers, conducting socialization to the public, increasing tax collection regulations, and updating data. Keywords: Revenue; Arrears; Land and Building Tax ABSTRAK Tujuan penelitian ini adalah untuk mengidentifikasi realisasi penerimaan, kontribusi, penyebab, dan upaya penyelesaian tunggakan dalam penerimaan Pajak Bumi dan Bangunan di BPPKAD Kabupaten Magelang. Penelitian ini menggunakan metode deskriptif kualitatif dengan menjawab pertanyaan dari rumusan masalah dan menggunakan observasi. Teknik pengumpulan data melalui observasi, dokumentasi dan wawancara, kemudian untuk analisis menggunakan teknik analisis deskriptif Hasil penelitian yang dilakukan penulis menunjukkan bahwa realisasi penerimaan Pajak Bumi dan Bangunan tahun 2017 dan tahun 2018 tidak mencapai target yang ditetapkan, namun untuk tahun berikutnya sudah mencapai target. Kontribusi penerimaan PBB terhadap PAD memiliki persentase 9,75% termasuk golongan sangat rendah. Faktor penyebab terjadinya tunggakan Pajak Bumi dan Bangunan dapat disebabkan karena dari kesalahan dari pemungut ataupun wajib pajak. Upaya untuk mengatasi kendala tunggakan pajak bumi dan bangunan seperti membuat tim penyelesaian piutang PBB, pendekatan dengan wajib pajak, memberikan keringanan kepada wajib pajak, mengadakan sosialisasi kepada masyarakat, menambah penertiban pemungut pajak, dan pemutahiran data. Kata Kunci: Penerimaan; Tunggakan; Pajak Bumi dan Bangunan
PENERAPAN CASH MANAGEMENT SYSTEM SEBAGAI SISTEM BELANJA DI CABANG DINAS ENERGI DAN SUMBER DAYA MINERAL WILAYAH MERAPI Griselda Enika Noora Rosalyni; Nibras Anny Khabibah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v11i2.296

Abstract

Cash Management System is a service used to manage non-cash transactions using intermediaries. The purpose of this study is to determine how the application of Cash Management System or Non-Cash Transactions as a shopping system in Branch of Departement of Energy and Mineral Resources of Merapi Region. The method used in this research is descriptive qualitative method with primary data sources and secondary data. The result of this research is Cash Management System makes the payments easy, without cash withdrawals, only directly transferring the money to the third party.
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.
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