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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat PRIVE: Jurnal Riset Akuntansi dan Keuangan Bisman (Bisnis dan Manajemen): The Journal of Business and Management Jurnal Kendali Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global
Nur Ainiyah
Fakultas Ekonomi Universitas Islam Majapahit
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pelatihan Bahan Ajar Tematik Berbasis Multimedia untuk Guru SMPLB-ACD Pertiwi, Mojokerto Yesy Diah Rosita; Rani Jayanti; Nur Ainiyah
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 12, No 1 (2021): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v12i1.3597

Abstract

SMPLB ACD Pertiwi adalah sebuah sekolah tingkat SMP (Sekolah Menengah Pertama) yang dikhususkan untuk ABK (Anak Berkebutuhan Khusus) yang berlokasi di Kota Mojokerto. Sekolahan ini didominasi oleh siswa dengan kategori Anak Tuna Grahita Ringan (C). Siswa ini tidak dapat mengikuti program sekolah biasa, namun masih memiliki kemampuan yang dapat dikembangkan melalui pendidikan meskipun hasilnya tidak maksimal sehingga diperlukan sebuah penanganan khusus dalam penyajian bahan ajar tematik yang digunakan. Salah satu upaya untuk mengembangkan bahan ajar tematik adalah mengadakan kegiatan pelatihan secara intensif untuk guru SMPLB ACD Pertiwi, Kota Mojokerto. Kegiatan ini bertujuan untuk meningkatkan IPTEK (Ilmu Pengetahuan dan Teknologi) tenaga pendidik SMPLB dalam penyajian bahan ajar tematik berbasis multimedia agar daya serap informasi atau tingkat kualitas belajar siswa jauh lebih baik. Selain itu, tujuan lainnya adalah agar perhatian ABK terhadap materi yang disampaikan oleh guru lebih fokus sehingga berbanding lurus dengan peningkatan daya serap informasi mereka. Semakin tinggi daya serap informasi siswa maka semakin baik lulusan dan tingkat kepercayaan masyarakat terhadap keberadaan mereka. Pemanfaatan multimedia dalam pengembangan bahan ajar tematik tidak hanya disajikan dalam bentuk teks namun digabungkan dengan media lainnya seperti gambar, audio, video dan animasi. Aplikasi yang digunakan untuk kegiatan ini antara lain Microsoft Powerpoint, Prezi, dan Powtoon. Berdasarkan hasil penilaian dari pre-test dan post-test kegiatan ini, peningkatan IPTEK guru dalam pengembangan bahan ajar tematik berbasis multimedia media sangatlah signifikan. Adapun nilai rata-rata persentase peningkatan IPTEK guru SMPLB-ACD Pertiwi dalam penggunaan aplikasi multimedia untuk pengembangan bahan ajar tematik secara berurut yakni 32,64%, 72,22%, dan 80,34%.
Analisis Penerapan Koreksi Fiskal atas Pendapatan, Beban dan Pajak Tangguhan untuk Menghitung Pajak Penghasilan Terutang Pada PT. Sinar Karya Bahagia Nur Ainiyah
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

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Abstract

Differences the principles of accounting (SAK) and tax have a different confession result as well as income and the expense of which is the basis of calculating the PPh corporation, this way commercial finances occount made based on SAK must be adjusted or correction in advance before calculating the amount of taxable income. Fiscal correction is an adjustment in commercial profit and loss process based on terms of tax laws so it has resulting in fiscal profit and loss as the basis of calculating income tax. The aims of this research is to determine the amount of corporate income tax payable with using a fiscal correction of revenue and burder as well as to calculated the value of the different temporary for calculating the amount of taxable income at PT. Sinar Karya Bahagia in 2016. This research is qualitative with descriptive approach. The finding of this research was showing the total of positive fiscal correction in the amount of RP. 35. 267.375,00 and negative fiscal correction in the amount of Rp. 25.740. 883, 00. It has deffered tax assets in the amount of Rp. 5.962.031,00 and deffered tax liability in the amount of Rp. 4.681.250,00 as well as income tax payable in amount of Rp. 173.081.439,00. In the account balance was displayed only one, because it was already offsetting before. The resulting differences was occured due to an increase of deffered tax assets in amount of Rp. 1.280.781,00.
Analisis Dampak Dana Pihak Ketiga, Suku Bunga dan Inflasi Terhadap Profitabilitas Pada PT Bank Mandiri Tbk., Periode 2010-2019 Nur Ainiyah
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.1071

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dampak dari dana pihak ketiga, suku bunga dan inflasi terhadap profitabilitas pada PT Bank Mandiri Tbk., periode tahun 2010-2019. Penelitian ini merupakan penelitian asosiatif kausal dengan pendekatan kuantitatif, sumber data penelitian adalah sumber data sekunder yang diperoleh secara langsung melalui laman resmi (Idx, 2020), (BPS, 2020) dan (Bank Mandiri, 2020). Seluruh data laporan keuangan PT Bank Mandiri Tbk., tahun 1998-2019 merupakan populasi dalam penelitian ini dan sampel penelitian diperoleh dengan teknik purposive sampling yaitu tahun 2010-2019 (10 tahun). Proses Analisis data melalui program SPSS yang meliputi uji statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis. Dan diperoleh hasil penelitian yang menunjukkan bahwa secara parsial tidak terdapat pengaruh antara Dana Pihak Ketiga, Suku Bunga dan Inflasi terhadap Profitabilitas yang diproksikan dengan ROA (Return On Assets). Dan secara simultan bahwa tidak terdapat pengaruh antara Dana Pihak Ketiga, Suku Bunga dan Inflasi terhadap Profitabilitas pada Pt Bank Mandiri Tbk., periode 2010-2019. Kata Kunci: Dana Pihak Ketiga, Suku Bunga, Inflasi, Profitabilitas (ROA)
Potensi Fraud Pada Laporan Keuangan Berbasis Fair Value Nur Ainiyah; Marisha Khanida; Yuyun Ristiani
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 2 (2021): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i2.1341

Abstract

Konsep fair value pada laporan keuangan dapat meningkatkan tingkat relevansi dari laporan keuangan, akan tetapi didalam penerapannya diperlukan estimasi atau judgement seseorang yang dapat bersifat subjektif dan pihak tertentu untuk melakukan fraud. Penetapan nilai wajar yang didasarkan pada estimasi atau judgement seseorang merupakan celah untuk dilakukannya fraud, yaitu celah untuk meningkatkan atau menurunkan nilai dalam pelaporannya ketika seorang penilai (appraisal) atau auditor melakukan pengukuran. Penelitian ini bertujuan untuk mengetahui hal-hal yang dapat menyebabkan fair value dapat berpotensi fraud pada Laporan Keuangan. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif deskriptif. Hasil penelitian menunjukkan bahwa fair value dapat berpotensi fraud pada Laporan Keuangan. Hal ini terjadi apabila tidak tersedianya harga kini atas suatu asset atau property yang menyebabkan gagalnya dalam menerapkan Fair Value (nilai wajar) sehingga penilaiannya menjadi kurang andal.  
Pengaruh Pengungkapan Corporate Social Responsibility, Good Corporate Governance, dan Kinerja Keuangan Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2017-2019) Nadya Eka Sri Mukhita; Tatas Ridho Nugroho; Nur Nur Ainiyah
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v5i1.1806

Abstract

Disclosure of Corporate Social Responcibility and implementation of Good Corporte Governance are needed by companies to improv financial performance. High financial performance has a good effect on the value of the company. The company must be able to increace the value of its company so that investors believe and invest in the company. This research aims to find out the effect of corporate social responsibility disclosure, good corporate governance, and financial performance on the value of the company. The data used in this study was otained from the data of the annual report of mining companie listed on the Indonesia Stock Exchange for the period 2017-2019. The sampling method used is purposiv sampling. The number of samples used in the study was as many as 20 companies. The technical data analysis used is partial least square analysis. The results of this study show that the corporate social responsibility variable had no effect on the company's value, good corporate governance had no efect on the company's value, and financial performance had no effect on the company's value.
PENGARUH PENINGKATAN JUMLAH KEPEMILIKAN KENDARAAN BERMOTOR TERHADAP KUALITAS LAYANAN SAMSAT kaswono kasnowo; Nur Ainiyah
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 2 No. 1 (2019): Februari 2019
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

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Abstract

Kualitas layanan SAMSAT ditentukan oleh penyedia layanan yang harus dilayani dengan baik, karena pelayanan publik merupakan penyedia layanan kepada masyarakat. Oleh karena itu, peningkatan fasilitas layanan SAMSAT bagi masyarakat pemilik kendaraan bermotor menjadi tujuan utama dalam penelitia ini, sedangkan target khusus adalah mengetahui dan mengkaji mengapa melakukan komplain, cara melakukan komplain dan alternatif melakukan komplain bagi pemilik kendaraan bermotor. Penelitian ini merupakan eksploratory research, dengan menggunakan pendekatan kualitatif. Pendekatan kualitatif dilakukan untuk mengetahui dan menganalisis mengapa pemilik kendaraan bermotor melakukan komplain, bagaimana pemilik kendaraan bermotor melakukan komplain dan bagaimana pemilik kendaraan bermotor melakukan alternatf komplain. Proses penelitian dilakukan secara terstruktur dan menggunakan sampel dalam jumlah yang kecil. Wawancara dilakukan open ended agar diperoleh informasi yang lengkap dari para partispan.
Efektifitas Pemungutan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan Di Kabupaten Mojokerto Nur Ainiyah; Agoes Hadi Poernomo
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 6 No. 1 (2023): Februari 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v6i1.2466

Abstract

This Research is motivated to conduct development research in order to find out the effectiveness of land and building tax collection before the pandemic and during a pandemic. This research uses a qualitative research paradigm. The qualitative research paradigm is usually associated with qualitative research that is descriptive analytical, comparative in nature, focuses on meaning, and data where the data can be obtained by observing and/or document analysis. The research approach used is phenomenology by collecting data using interviews and Documents related to land and building tax. The results of this study indicate that land and building tax payments in Mojokerto Regency can be made online or offline. Land and building tax collection in Mojokerto Regency is collected directly by officials from the Mojokerto Regency regional revenue agency and to this day still involves village government officials. During the period before the pandemic, the effectiveness of land and building tax collection in Mojokerto Regency was in the criteria of being quite effective (2018 and 2019) while during the pandemic it was less effective (2020-2022). This was due to changes in the achievement targets which were also accompanied by a decrease in the realization of land and building tax revenues.
Analisis Likuiditas Dan Profitabilitas Dalam Mengukur Kinerja Keuangan Perusahaan Yang Bergerak Pada Distribusi Batu Barapada Periode Tahun 2018-2022 : (study Kasus Pada PT.Batulicin Nusantara Maritim) Mahandika Candra Kirana; Nur Ainiyah; Nurdiana Fitri Isnaini; Hartono Hartono
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1157

Abstract

The purpose of this research is to evaluate PT. Batulicin Nusantara Maritim's financial performance between 2018 and 2022 based on its profitability and liquidity ratios. The financial accounts of PT. Batulicin Nusantara Maritim, a coal transportation service provider listed on the investment gallery of the Indonesian Stock Exchange (GIBEI), are the subject of this study. An analysis of the documentation was the method employed to prepare this research. Data is collected through the study, recording, and classification of documentation. This study requires the gathering of data from a corporation in the form of financial reports, which will then be used as research material. The data was then compiled, classified, confidentially handled, and evaluated using quantitative descriptive analysis to offer a summary of the issues encountered or looked into. Results of the study The financial performance of PT. Batulicin Maritime Archipelago is impacted by the profitability ratio and liquidity ratio of PT. Batulicin Nusantara Maritim during the years 2018 to 2022. has an effect on the financial performance of PT. Batulicin Nusantara Maritim.
Analisis Prediksi Kebangkrutan dengan Menggunakan Metode Altman Z-Score, Springate, Zmijewski dan Grover Pada PT. Hero Supermarket, Tbk Periode 2019-2022 Ratno Sarwanto; Hari Setiono; Nur Ainiyah
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1170

Abstract

The purpose of this study is to determine the financial condition of PT. Hero Supermarket Tbk using the Altman Z-Score, Springate, Zmijewski, and Grover methods for the 2019-2022 period. This type of research is quantitative descriptive research. The sample used in this study was PT. Hero Supermarket Tbk with simple random sampling as its sampling technique. The data used in this study is secondary data, namely financial statements obtained from the Indonesia Stock Exchange. The results of this study show that PT Hero Supermarket Tbk's Altman Z-Score, Springate, and Grover methods for four years on average have the same results, namely in 2019 the company was in good health. Meanwhile, in 2020-2022, PT Hero Supermarket Tbk went bankrupt. Unlike the three methods above, Zmijewski's method in 2019 and 2020 the company was in bankruptcy. But in 2021 and 2022 the company was in good health
Analisis Perbandingan Kinerja Keuangan Bank Syariah Sebelum dan Sesudah Merger yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Mukhamad Khabib Sabilal Rosad; Hartono Hartono; Nur Ainiyah; Tatas Ridho Nugroho
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1174

Abstract

This study aims to determine differences in company performance seen from the ratio of profitability, liquidity and activities before the merger and to find out the differences in company performance seen from the ratios of profitability, liquidity and activities after the merger. the population consists of Sharia Banking companies listed on the Indonesia Stock Exchange. The total number of companies in this population is 13 entities. The sampling technique uses the purposive sampling method and obtains the results of Islamic banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population of companies in this study was 4 before the merger and 1 after the merger. Data analysis used comparative analysis and descriptive statistical analysis using SPSS as a testing tool. The results of the study show that there are differences in the average ratio of liquidity and profitability ratios in ROI before the merger. Then there are differences in the profitability ratios on NPM, ROA, and ROE after the merger. Meanwhile, the activity ratio shows no significant difference either before or after the merger.
Co-Authors Achmad Deni Tri Setya Putra Agoes Hadi Poernomo Hari Setiono Hari Setyono Hartono Hartono Imam Baidlowi Baidlowi Imam Mustofa Jamaluddin Kemal Fauzi kasnowo, kasnowo Mahandika Candra Kirana Marisha Khanida Mukhamad Khabib Sabilal Rosad Nadya Eka Sri Mukhita Nurdiana Fitri Isnaini Rani Jayanti Ratno Sarwanto Tatas Ridho Nugroho Virta Dwi Tri Agustina Yesy Diah Rosita Yuyun Ristiani