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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKTSAR: Jurnal Akuntansi Syariah Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Fairness Student Journal of Business and Management (SJBM)
Nurna Aziza
Universitas Bengkulu
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Corporate Governance Terhadap Nilai Perusahaan dan Manajemen Laba Sebagai Variabel Intervening Monika Wulanda; Nurna Aziza
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i1.5518

Abstract

This study was aimed to examine the influence of corporate governance on firm value, corporate governance on earnings management, earnings management on firm value, and whether earnings management as a mediating variable between corporate governance and firm value. Corporate governance consisted of institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2015-2017. The data used in this study were the secondary data and followed by the use of purposive sampling method. There were 33 samples with 99 observations which fulfilled the criteria to be the research sample. Data analysis was done by the partial least square approach with SmartPLS software. This study showed that institutional ownership and managerial ownership had a negative influence on earnings management. Board of commissioner frequency meeting and audit committee frequency meeting had no influence on earnings management. Institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting had a positive influence on firm value. Earning management had no influence on firm value and also found that earnings management was not a mediating variable between corporate governance and firm value.
SOSIALISASI PENGELOLAAN DANA DESA BERBASIS MANAJEMEN RISIKO DI DESA RINDU HATI KECAMATAN TABA PENANJUNG KABUPATEN BENGKULU TENGAH Nurna Aziza; Irwansyah Irwansyah; Fitrawati Ilyas; Ilham Putra Laksana; Fenny Gustiana; Muhammad Rifqi Syafdel
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 5 No. 1 (2022): Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v5i1.3181

Abstract

Pengelolaan keuangan desa merupakan kegiatan yang penuh dengan risiko. Risiko-risiko tersebut dapat disebabkan oleh lingkungan internal maupun eksternal pengelola keuangan itu sendiri. Besarnya potensi risiko yang akan muncul seperti; Risiko perencanaan, Risiko implementasi, Risiko penatausahaan, pelaporan, dan pertanggungjawaban, dan Risiko pengawasan, serta minimnya instrument pengendalian risiko, menjadi dasar pertimbangan pentingnya dilakukan sosialisasi pengelolaan dana desa berbasis manajemen risiko. Untuk mengatasi masalah tersebut maka dilaksanakan sosialisasi strategi pengelolaan keuangan desa berbasis manajemen risiko yang dilakukan di Desa Rindu Hati kecamatan Taba Penanjung kabupaten Bengkulu Tengah. Sosialisasi pengelolaan dana desa berbasis manajemen risiko meliputi; (a) Manajemen risiko dalam perencanaan, pelaksanaan dan pengawasan pembangunan desa, (b) Manajemen risiko penatausahaan, pelaporan, dan pertanggung jawaban keuangan, dan (c) Strategi menurunkan potensi risiko pengelolaan dana desa. Dari sosialisasi pengabdian ini dan hasil evaluasi dari kegiatan maka di peroleh kesimpulan bahwa perangkat desa telah memiliki pengetahuan dan pemahaman tentang pentingnya pengelolaan dana desa berbasis risiko. Keyword: Pengelolaan Dana Desa, Manajemen Resiko
PENGARUH KEMAMPUAN DASAR DAN PENDUKUNG TERHADAP KOMPETENSI SISWA AKUNTANSI SEKOLAH MENENGAH KEJURUAN Emilia Contessa; Nurna Aziza
JURNAL FAIRNESS Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.453 KB) | DOI: 10.33369/fairness.v6i1.15117

Abstract

The purpose of this research is to examine the influence of basic of capability SMK’S student Mathematic, Bahasa Indonesia, English, Fundamental Accounting, Financial Accounting and Cost Accounting. The sample of this study concaist of 111 student of SMKS 11 2014th. The study found that the capability SMK’S student in Mathematic, Fundamental Accounting, Financial Accounting give positively influence to student competency skill. Meanwhile the variable of basic Indonesia language, English language, and Cost Accounting did not give positive influence to student competency. The implemention can be used as input in the process of learning to prepare SMK graduate wits good quality and to increase the knowledge and development of future research. Therefore, capability of Mathematic, Fundamental Accounting, and Financial Accounting should be improved more than before.
ANALYSIS OF POTENTIAL SUSTAINABILITY DURING THE COVID 19 PANDEMIC PERIOD USING THE MODEL SPRINGATE ON THE INDUSTRY CONSUMER GOODS ARE LISTING ON THE STOCK EXCHANGE INDONESIA IN 2020 Rini Yunita; Nurna Aziza; Abdullah Abdullah
JURNAL FAIRNESS Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (50.673 KB) | DOI: 10.33369/fairness.v11i2.18450

Abstract

This study aims to determine the potential bankruptcy of consumer goods industrial companies using the springate model. The population in this study are all consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2020. This study uses a qualitative approach. The sampling technique used in this study was purposive sampling.Based on the sampling using purposive sampling, then obtained as many as 51 companies with 153 observations. The results show that the consumer goods industry manufacturing companies during the COVID-19 pandemic in 2020 have the potential to experience bankruptcy reaching 49.67%.
Improving Sme Accountability In The M-Wallet Era Postadoption Implications Tri Puspita Sari; Nurna Aziza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5207

Abstract

This research aims to investigate the impact of M-Wallet adoption on SME financial accountability and its implications for small and medium business practices. The research method uses a mixed approach which combines qualitative (interviews) and quantitative (questionnaire) approaches. The population in this study is UKM in Bengkulu that have adopted M-Wallet in operations. The sampling technique uses survey techniques. Data collection techniques used interviews and questionnaires with a Linkert scale of 1-5. Data testing uses multiple linear regression analysis. Based on the research results, it can be concluded that there has been an increase in SME accountability in the mwallet era with post-adoption implications. The regression results show that system security influences SME accountability. SMEs feel that a high level of system security can reduce the risk of data loss or financial theft, thereby increasing accountability in managing finances. The regression results show that system effectiveness influences SME accountability. The effectiveness of the system in processing transactions more quickly, providing financial reports that are easy to understand, and providing good visibility into cash flow has a role in improving accountability practices.
Comparison Of Financial Performance Based On The Implementation Of PSAK 30 And PSAK 73 On Leases In Energy Industry Companies Lisca Putri; Nurna Aziza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5254

Abstract

A finance operation that takes the form of supplying capital goods is called leasing. PSAK 30 will be replaced with PSAK 73, which was accepted from IFRS 16, on January 1, 2020. The purpose of this study is to compare the financial performance of the organization using leases for PSAK 30 and PSAK 73. A quantitative descriptive strategy is employed in this investigation. 67 firm samples were obtained using the purposive sampling approach from the population of 74 enterprises that made up the research. The firms in the energy industry sector that are listed on the Indonesia Stock Exchange during the 2019–2020 research period are the focus of this study. Ratio analysis, descriptive statistical analysis, regression analysis (which includes the normality test and the Wilcoxon signed rank test), and hypothesis testing are the data analysis techniques used in this work. According to the study's findings, which were derived from the use of descriptive statistics, hypothesis testing, and ratio analysis test, there is a difference in the financial performance of transportation firms listed on the Indonesia Stock Exchange when PSAK 30 and PSAK 73 are implemented.
ANALISA DAMPAK COVID 19 TERHADAP LIKUIDITAS DAN PROFITABILITAS BANK PEMBANGUNAN DAERAH DI INDONESIA SEBELUM DAN SELAMA MASA PANDEMI Jansen Adiguna Putra; Kamaludin; Nurna Aziza
Student Journal of Business and Management Vol. 5 No. 1 (2022)
Publisher : Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract This research examines the impact of Covid-19 on the Liquidity and Profitability of the Regional Development Banks in Indonesia before and during the pandemic. This research is vital as it portrays the extent to which the economic impact of Covid-19 has influenced the Liquidity and Profitability of the Regional Development Banks in Indonesia. It also shows the extent to which the effectiveness of Government policy has contributed to the banks in anticipating the impact of the Pandemic. The approach used in this research is a quantitative study. The analysis used RIM, ALNCD, ALDPK ratios to measure the Banks Liquidity while ROA and ROE ratios are employed to measure the Banks Profitability. This research used data from the Financial Reports published from March 2019 to December 2019 and from March 2020 to December 2020. The data is further analyzed using statistical methods to see the differences in Regional Development Banks’ performance before and during the Covid-19 pandemic. To deal with this, several 27 Regional Development Banks were used. The obtained empirical research show there are significant differences in RIM, ALNCD, and ALDPK of Regional Development Bank Liquidity before and during the pandemic. However, ROA and ROE show statistically insignificant differences before and during the Covid-19 pandemic. Regional Development Banks should increase their capital that could take a role as a bumper in anticipating the Liquidity and Profitability risks. Keywords: Pandemic, Covid-19, Liquidity, Profitability Abstrak Penelitian ini bertujuan untuk melihat dampak Covid-19 terhadap Likuiditas dan Profitabilitas Bank Pembangunan Daerah di Indonesia sebelum dan selama masa pandemi. Penelitian ini menjadi penting untuk menggambarkan sejauh mana dampak ekonomi Covid-19 mempengaruhi Likuiditas dan Profitabilitas Bank Pembangunan Daerah di Indonesia. Penelitian ini juga menunjukkan sejauh mana efektifitas kebijakan pemerintah membantu perbankan dalam mengantisipasi dampak pandemi. Penelitian ini menggunakan pendekatan study kuantitatif. Analisa dilakukan dengan menggunakan rasio RIM, ALNCD, ALDPK untuk mengukur likuiditas Bank sedangkan rasio ROA dan ROE digunakan untuk mengukur profitabilitas Bank. Penelitian ini menggunakan data laporan keuangan publikasi dari bulan Maret 2019 sampai dengan Desember 2019 dan dari bulan Maret 2020 sampai dengan Desember 2020. Kemudian data dianalisa menggunakan metode statistik untuk melihat perbedaan pada kinerja Bank Pembangunan Daerah sebelum dan selama pandemi Covid-19. Penelitian ini menggunakan 27 Bank Pembangunan Daerah di Indonesia sebagai objek penelitian. Hasil penelitian secara empiris menunjukkan bahwa terdapat perbedaan yang signifikan pada likuiditas Bank Pembangunan Daerah melalui RIM, ALNCD dan ALDPK sebelum dan selama masa pandemi. Sementara itu, ROA dan ROE secara statistik menunjukkan perbedaan yang tidak signifikan pada masa sebelum dan selama pandemi Covid-19. Bank Pembangunan Daerah harus meningkatkan modal mereka yang dapat berperan sebaga bumper untuk mengantisipai risiko likuiditas dan profitabilitas. Kata kunci: Pandemi, Covid-19, Likuiditas, Profitabilitas
OPTIMASLISAI PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) DI DESA PANCA MUKTI UNTUK MEWUJUDKAN DESA KREATIF Nurna Aziza; Nila Aprila; Vera Novita Sari; Andi Agus
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 2 (2024): April
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i2.614

Abstract

Dalam satu dekade terakhir, desa wisata telah menjadi fokus pengembangan pemerintah sebagai sarana untuk meningkatkan pendapatan daerah dan kesejahteraan ekonomi masyarakatnya. Desa Panca Mukti di Kabupaten Bengkulu Tengah, Provinsi Bengkulu, merupakan contoh desa yang menggabungkan potensi hasil kebun dan pertanian dengan pengembangan batik sebagai kampung wisata. Namun, pandemi Covid-19 telah memberikan dampak signifikan pada perekonomian desa tersebut, terutama pada budidaya hortikultura dan pariwisata. Salah satu pendekatan untuk memperbaiki perekonomian desa adalah dengan memberdayakan Badan Usaha Milik Desa (BUMDes), yang merupakan modal sosial untuk memperkuat perekonomian pedesaan. Namun, di Desa Panca Mukti, BUMDes Damar Limo menghadapi berbagai permasalahan, termasuk pengelolaan yang belum optimal. Simpulan, diharapkan artikel ini dapat memberikan pandangan tentang pentingnya BUMDes dalam meningkatkan perekonomian desa dan memberikan kontribusi terhadap pembangunan kawasan mitra, seperti yang dilakukan oleh Prodi Magister Akuntansi Universitas Bengkulu melalui kegiatan pengabdian kepada masyarakat. Kata Kunci : Badan Usaha Milik Desa (BUMDes), Desa Panca Mukti, Optimisasi Pengelolaan, Desa Kreatif, Pemberdayaan Ekonomi
Co-Authors Abdullah Abdullah Andi Agus Emilia Contessa Fenny Gustiana Fitrawati Ilyas Ilham Putra Laksana Irwansyah Irwansyah Jansen Adiguna Putra Kamaludin Kamaludin Lisca Putri Monika Wulanda Muhammad Rifqi Syafdel Nila Aprila Rini Yunita Tri Puspita Sari Vera Novita Sari