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All Journal JURNAL ECONOMIA JURNAL AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Semantik Manajemen Analisa Journal of Accounting and Investment Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS BBM (Buletin Bisnis dan Manajemen) Journal of Dedicators Community International Journal of Supply Chain Management Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) FINANCIAL : JURNAL AKUNTANSI Jurnal Ilmiah ASET BULETIN BISNIS & MANAJEMEN (BBM) Jurnal Rekognisi Akuntansi (JRA) Analisa: Journal of Social Science and Religion
Aida Nahar
Universitas Islam Nahdlatul Ulama Jepara
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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IDENTIFIKASI MODEL PEMBIAYAAN USAHA KECIL DAN MENENGAH OLEH LEMBAGA KEUANGAN MIKRO DI KABUPATEN JEPARA Anam, A. Khoirul; Nahar, Aida
BBM (Buletin Bisnis & Manajemen) Vol 1, No 1: Februari 2015
Publisher : BBM (Buletin Bisnis & Manajemen)

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Abstract

AbstractThe development of Micro, Small and Medium Enterprises (SMEs) is determined by the presence of microfinance institutions (MFIs) that offer financing models are diverse. But on the other hand the diversity of models offered MFI financing has yet to be exploited. The objectives of the study was to identify the characteristics of business and financing needs of SMEs, as well as identifying financing models that fit the character of SMEs. The approach used in this research is descriptive qualitative research through a case study approach, the informants in this study were employees and managers are authorized to provide information on financing models. While the research conducted in the district of Jepara. Based on comparative models and characteristics of SME financing, MFI cooperative model provides relatively brief filing procedure with a low ceiling making it suitable for small and micro businesses. As for MFIs BPR models have the advantage in providing kinds of products are more varied and larger loan limit and interest rates varied so suitable for this type of small and medium enterprises Keywods: SMEs, MFIs, financing model.
IDENTIFIKASI MODEL PEMBIAYAAN USAHA KECIL DAN MENENGAH OLEH LEMBAGA KEUANGAN MIKRO DI KABUPATEN JEPARA Anam, A. Khoirul; Nahar, Aida
BBM (Buletin Bisnis & Manajemen) Vol 1, No 02: Februari 2015
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v1i02.113

Abstract

The development of Micro, Small and Medium Enterprises (SMEs) is determined by thepresence of microfinance institutions (MFIs) that offer financing models are diverse. Buton the other hand the diversity of models offered MFI financing has yet to be exploited.The objectives of the study was to identify the characteristics of business and financingneeds of SMEs, as well as identifying financing models that fit the character of SMEs. Theapproach used in this research is descriptive qualitative research through a case studyapproach, the informants in this study were employees and managers are authorized toprovide information on financing models. While the research conducted in the district ofJepara. Based on comparative models and characteristics of SME financing, MFIcooperative model provides relatively brief filing procedure with a low ceiling making itsuitable for small and micro businesses. As for MFIs BPR models have the advantage inproviding kinds of products are more varied and larger loan limit and interest ratesvaried so suitable for this type of small and medium enterprisesKeywods: SMEs, MFIs, financing model.
KESADARAN MAHASISWA AKUNTANSI STIENU JEPARA MENGENAI ETIKA DALAM AUDIT INTERNAL Marisan, Ichwan; Nahar, Aida; Sofwan, Ali
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.853 KB) | DOI: 10.14710/jaa.10.2.256-276

Abstract

The ability of internal auditors in the future, namely current students, to recognize and reactappropriately to the ethical dilemma is a problem that gets the attention of the accountingprofession. Based on this thinking it needs a study to measure the ethical awareness of thestudents when they are presented with the dilemma of internal audit situation, where they have tomake decisions based on ethical considerations. The aim of this study was to examine differencesin the accounting student awareness of ethical decision-making between men and women auditand examine differences in ethical awareness in decision making audit between students whohave taken courses with the auditing yet. Ethical decision-making variables broken down intosix scenarios. Scenario odd number (1, 3, 5) is an ethical action while the scenario is even (2, 4, 6) is an unethical act. The study population was a sample of accounting students with students who are auditing the class I / II. Methods of data collection by questionnaires distributed directlyto students while in class. The analytical method used is a different test for non-parametric datadistribution is not normal. The conclusion is the first, students have the awareness of the ethicaldecision-making, but for ethical decision-making is not only one of the three scenarios scenariowas realized. Second, in general women are more able to take unethical decisions than men.Women are able to feel such an action is unethical than men. As for ethical decision-making nodistinction between men and women. Third, there was no difference in ethical decision makingas well as unethical among students who have attended the courses who have not followed theauditing auditing.
PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH DAN AKSESIBILITAS LAPORAN KEUANGAN DAERAH TERHADAP TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH KABUPATEN JEPARA Aliyah, Siti; Nahar, Aida
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 2, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.674 KB) | DOI: 10.14710/jaa.8.2.137-150

Abstract

This research aims to empirically examine the effect of regional financial statement presentation andaccessibility of financial statements for transparency and accountability in financial management. Theresearch was conducted in Jepara district, for four months from January to April 2012. The samplingmethod used is proporsionate stratified random sampling; the sample is then determined by 40 members oflocal legislative council and 36 NGOs. For this research the data analyzed using multiple linear regressionwith tools statistical program, after test the classical assumptions are met. The results of this research showthat the presentation of the financial statements and the accessibility of the area of financial reportingpartial or jointly positive effect on transparency and accountability in financial management.Keywords:local financial reports, accessibility, transparency and accountability
SUPPLY CHAIN MANAGEMENT IMPACT ON COMPANY’S FINANCIAL PERFORMANCE: EMPIRICAL EVIDENCE FROM INDONESIA Nahar, Aida; Chariri, Anis; Jatmiko Wahyu Prabowo, Tri
International Journal of Supply Chain Management Vol 9, No 2 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.409 KB)

Abstract

Abstract- The company's financial performance is a significant aspect which can be affected by supply chain management. By knowing the supply chain procedure and financial performance of a company, one will be able to know the financial condition, business development, and the cash flow embedded in the company as well as the profit and income from the results of the company's business. The company's financial performance is measured by the profitability ratio of Return on Assets. This study uses supply chain management that is consistently listed in the Jakarta Islamic Index (JII) for 2014-2018 periods and has complete data that can be processed and analyzed. The result of this study shows that Turn Over Inventory and Total Asset Turn Over have a positive and significant effect on Return on Assets, and Debt to Asset Ratio has a negative and significant effect on Return on Assets. But Current Ratio, Cash Turn Over, and Debt to Equity Ratio have no effect on Return on Assets.
ANALISIS PENGGUNAAN INFORMASI AKUNTANSI PADA INDUSTRI MENENGAH DI KABUPATEN JEPARA Aida Nahar; Anna Widiastuti
Semantik Vol 1, No 1 (2011): Prosiding Semantik 2011
Publisher : Semantik

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Abstract

Informasi akuntansi merupakan alat untuk pengambilan keputusan, terutama pelaku bisnis. banyak kelemahan dalam praktik akuntansi pada perusahaan kecil yang disebabkan, antara lain pendidikan dan overload standar akuntansi yang dijadikan pedoman dalam penyusunan pelaporan keuangan. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan akuntansi, skala usaha, pengalaman usaha danjenis usaha terhadap penggunaan informasi akuntansi dengan ketidakpastian lingkungan sebagai variable moderating. Populasi penelitian adalah usaha menengah di Kabupaten Jepara dengan pengambilan sampel simple random sampling. Jumlah sampel yang diperoleh sebanyak 90 perusahaan. Metode analisis yang digunakan structural equation modeling yang diolah dengan bantuan software SmartPLS 2.0. Hasilanalisis menunjukkan bahwa, variabel independen yang berpengaruh signifikan adalah pengetahuan, pengalaman dan jenis usaha. Ketidakpastian Lingkungan secara signifikan memperlemah pengaruh skala usaha dan memperkuat perbedaan antar jenis usaha dalam menggunakan informasi akuntansiKata Kunci: Pengetahuan Akuntansi, Informasi Akuntansi, Ketidakpastian Lingkungan
ANALISIS CREATIVE ACCOUNTING SEBAGAI VARIABEL MODERASI DALAM PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN Aida Nahar; Ishar Auliyak
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 12 No 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.777 KB) | DOI: 10.36694/jimat.v12i2.314

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This study aims to analyze creative accounting as a variable that strengthens the influence of corporate social responsibility on the financial performance of companies with the LQ45 index for the 2018-2019 periods. This study uses secondary data from the financial statements of companies incorporated in LQ45 in 2018-2019. The population in this study is a company with an LQ45 index that publishes financial statements in rupiah currency in 2018 and 2019. The sampling technique used is saturated sampling, which means that the entire population is used in all samples. Based on the data, there are 38 companies. The data analysis method used classical assumption test and Moderating Regression Analysis (MRA). The results of this study indicate that corporate social responsibility individually does not affect financial performance, but the presence of creative accounting can strengthen the influence of corporate social responsibility on financial performance.
FAKTOR DETERMINAN YIELD OBLIGASI PERUSAHAAN KORPORASI Maunatun Zulfa; Aida Nahar
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

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Abstract

Abstract The aims of this research was to analyze the effect of interest rates, bond ratings, company size, exchange rates, bond coupons, matutity, bond liquidity, solvency, and profitability on corporate bond yields. Yields have been received by investors from the bond investment profits are always fluctuating. The total number of population in this study were all corporate companies that issue bonds listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. A total of 90 bonds from 12 corporate companies were sampled in this study. The analytical tool used is multiple linear regression. The results of this study indicate that the dominant factors affecting bond yields are bond coupons and maturity. Bond coupons have a positive and significant effect on bond yields. The result of the research showed that matutity could prove to produce a negative and significant effect on bond yields. Keywords: Bond coupons; bond liquidity; bond ratings; bond yields; company size; exchange rates; interest rates; matutity; profitability; solvency Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pengaruh tingkat bunga, peringkat obligasi, ukuran perusahaan, nilai tukar, kupon obligasi, matutity, likuiditas obligasi, solvabilitas, dan profitabilitas terhadap hasil obligasi perusahaan. Imbal hasil yang diterima investor dari investasi obligasi selalu berfluktuasi. Jumlah total populasi dalam penelitian ini adalah semua perusahaan perusahaan yang menerbitkan obligasi yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2015-2017. Sebanyak 90 obligasi dari 12 perusahaan perusahaan dijadikan sampel dalam penelitian ini. Alat analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa faktor dominan yang mempengaruhi hasil obligasi adalah kupon obligasi dan jatuh tempo. Kupon obligasi memiliki efek positif dan signifikan terhadap hasil obligasi. Hasil penelitian menunjukkan bahwa matutity dapat membuktikan menghasilkan efek negatif dan signifikan terhadap hasil obligasi. Kata kunci: Kupon obligasi; likuiditas obligasi; peringkat obligasi; hasil obligasi; ukuran perusahaan; nilai tukar; suku bunga; matutity; keuntungan; solvabilitas
Analisis Praktik Corporate Social Responsibility Perusahaan Furniture di Kabupaten Jepara Aida Nahar
Journal of Accounting and Investment Vol 13, No 2: July 2012
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.072 KB)

Abstract

Corporate social responsibility (CSR) is a transparent business practices, which are based on ethical values, with particular attention to employees, communities and the environment, and designed to meet the wishes of the shareholders and the public in general. Effort to understand and analyze the practice of CSR in a company is interesting, considering the practice of CSR is not a uniform practice and its implementation is highly dependent on the unique characteristics inherent in the company. The purpose of this study is to investigate to find out the practice of Corporate Social Responsibility by furniture companies in Jepara. Data collection methods used in this study were interviews, direct observation, and analysis of company documents. Data were analyzed by triangulation and interpretation. From the research conducted it can be concluded that the comapany’s motivation in implementing CSR undertaken by the company from Jepara regency furniture is the company’s commitment and enhance the reputation of the company. While the practice of CSR that have been made furniture enterprises in Jepara regency consists of several fields, namely a). economy, including internal and external sectors. Internal sector is focused on training programs for employees. The external sector was focused on facilitating the community development patterns, community groups, and cooperatives. b). Social areas, including the provision of public facilities (infrastructure development), social welfare, education and sports. c). Environment areas, including sustainable water supply.
IbM USAHA TOKO TRADISIONAL DAN UNIT PERTOKOAN KOPERASI DI KABUPATEN JEPARA Aida - Nahar; Moch - Aminnudin
Journal of Dedicators Community Vol 6, No 1 (2022)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdc.v6i1.1671

Abstract

The presence of modern stores has led to the climate of unfair competition harmful traditional stores. The existence of a minimarket can turn off 20-50 small grocery stores, while a supermarket can be lethal up to 200 grocery stores, while hypermarkets and 500 grocery stores. minimarket establishment, in a radius of 500 meters will result in a decline in income of up to 57.92 percent. At a radius of 1 km to 30 percent. Defeat competing with traditional stores because of low competitiveness. This situation experienced by both partners, traditional shop "Darul Ulum" and Toko Abdul Khamid.These service activities seek to address the problem of lack of competitiveness in the form of partners, and exacerbated by the low-performance service standards for record-keeping and accounting system is still manual. Therefore, the outcome of devotion is a solution to the problem. Such as 1) program to improve competitiveness, 2) development of accounting information systems. The approach used is a method of interactive participation, in which both partners will play a role in the analysis process for planning activities and the strengthening of internal organization.The method of implementation program to improve competitiveness, carried out in phases: 1) a SWOT Analysis, 2) Guarantee of perception and deal program, 3) Modernization store, 4) Training service standards, 5) Training governance and SOP, 6) creation of SOP shops, 7 ) Implementation and mentoring. Program information systems development shops, stages: 1) analysis of requirements and design of information systems, 2) identification and preparation of database product items and members or prospective members, 3) Making accounting software, 4) Application of accounting information systems, 5) training information system accounting, 6) special units of cooperative stores, to disseminate the members, administrators and managers of cooperatives, 7) Implementation and facilitation of the use of the system. As quality assurance efforts in the implementation of each of the partners will be accompanied by two students.
Co-Authors A. Khoirul Anam A. Khoirul Anam Alfiatur Rohmaniyah Ali Sofwan Ambar Sari Hadiyanti Aminnudin, Moch. Ana Ivatul Khoni’ah Anis Chariri Anna Widiastuti Anna Widiastuti Dwi Santoso Elsya Ajza Dewi Erlinda Dyah Evisa Ichwan Marisan, Ichwan Ishar Auliyak Jatmiko Wahyu Prabowo, Tri Kiki Wahyuni Laellatus Sarifah Linda Selfia Saputri Maunatun Zulfa Miftah Arifin Muhammad Azmi Fatkhurrizqi Muhammad Ridho Mutamimah Mutamimah Nur Oktavia Andriyani Siti Aliyah Sri Agustina Basuki Subadriyah, Subadriyah Weni Purwanti