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All Journal INVENTORY: JURNAL AKUNTANSI JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ilmiah Edunomika (JIE) Accounting Global Journal Jurnal Inovasi Penelitian E-Amal: Jurnal Pengabdian Kepada Masyarakat
Anava Salsa Nur Savitri
IAIN Salatiga
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Factors Affecting Audit Delay Moderated By Profitability of Companies in the Jakarta Islamic Index Ahmad Ulil Albab Al Umar; Herninda Pitaloka; Anava Salsa Nur Savitri; Nur Kabib
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 4 No 1 (2020): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.672 KB) | DOI: 10.36555/jasa.v4i1.1288

Abstract

The financial statements are an important part of the stakeholders or stakeholders as a reference in making investments. This study aims to analyze the effect of company size, auditor opinion, and age of the company on audit delay with profitability as a moderating variable. This research is a quantitative research. Data analysis in this study uses multiple linear regression with EViews 11. The population in this study is all companies listed on the Indonesian Sharia Stock Index in 2015-2018. The sample in this study were 30 companies listed on the Jakarta Islamic Index. The data used in this research is secondary data. The results in this study showed that company size and auditor's opinion no affect the audit delay, while the age of the company influences to audit delay. Company size, auditor opinion, and age of the company are not able to moderate audit delay. This shows that profitability is not able to moderate the three variables.
DAMPAK DAN STRATEGI USAHA MIKRO KECIL DAN MENENGAH DI MASA PANDEMI DAN ERA NEW NORMAL Anava Salsa Nur Savitri; Ahmad Ulil Albab Al Umar; Ana Fitriani; Muammar Taufiqi Lutfi Mustofa; Yusvita Nena Arinta
Jurnal Inovasi Penelitian Vol 1 No 7: Desember 2020
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v1i7.271

Abstract

Penelitian ini bertujuan untuk menganalisis dampak dan strategi Usaha Mikro Kecil dan Menengah pada masa pandemi dan era new normal. Metode dalam Penelitian ini menggunakan studi empiris dengan pendekatan kualitatif. Data yang digunakan dalam Penelitian ini merupakan data sekunder. Hasil dalam Penelitian ini menunjukkan bahwa Usaha Mikro Kecil dan Menengah terdampak sangat besar dengan adanya pandemi Covid 19. Namun demikian, Usaha Mikro Kecil dan Menengah mendapat perhatian khusus dari pemerintah sehingga dapat membantu permasalahan yang dialami UMKM. Usaha Mikro Kecil dan Menengah kedepannya dapat menerapkan strategi baru guna meminimalisir dampak adanya pandemi ini.
Pengaruh Profitabilitas Terhadap Harga Saham Pada Jakarta Islamic Index: Struktur Modal Sebagai Variabel Intervening Ahmad Ulil Albab Al Umar; Yusvita Nena Arinta; Saiful Anwar; Anava Salsa Nur Savitri; Muhammad Ali Faisal
INVENTORY: JURNAL AKUNTANSI Vol 4, No 1 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (704.842 KB) | DOI: 10.25273/inventory.v4i1.6297

Abstract

This study aims to analyze the profitability and capital structure of stock prices. The direct effect of profitability illustrated by ROA, ROE, NPM and EPS, and the capital structure proxied by DER on stock prices and the indirect effect of ROA, ROE, NPM, and EPS on stock prices through the Jakarta Islamic Index (JII) capital structure . The population in this study were 30 companies in the Jakarta Islamic Index (JII) for the 2015-2018 period. The results of this study found that ROA and NPM have a negative effect on stock prices. But NPM has a significant effect while ROA is not significant. ROE and EPS are both positive and significant effect on stock prices. The capital structure does not mediate the ROA and NPM variables but mediate the ROE and EPS variables on stock pricesKeyword : Profitability, Capital Structure, Stock Price
Peranan Kuliah Kerja Nyata Sebagai Wujud Pengabdian Kepada Masyarakat Di Tengah Pandemi Covid-19 Ahmad Ulil Albab Al Umar; Anava Salsa Nur Savitri; Yolanda Sryta Pradani; Mutohar Mutohar; Nur Khamid
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1: Januari 2021
Publisher : LP2M STP Mataram

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Abstract

Kuliah Kerja Nyata saatpandemi covid-19 seperti ini berbeda dengan KKN pada umumnya. KKN pada saatpandemi covid-19 bisa dilakukan secara kelompok langsung di lapangan dan bisa secara mandiri daring. Dengan adanya KKN di tengah pandemi covid-19 diharapkan Mahasiswa tetap memiliki urgensi pengabdian sehingga dapat mengembangkan kompetensi Mahasiswa dan interaksi dalam bersosial di masyarakat. Penelitian ini bertujuan untuk mengetahui peran Kuliah Kerja Nyata sebagai wujud pengabdian kepada masyarakat. Populasi dan Sampel pada penelitian ini adalah kelompok 122 KKN IAIN Salatiga yakni 3 orang Mahasiswa serta 3 masyarakat. Metode pengumpulan data mengggunakan wawancara, observasi serta dokumentasi. Metode wawancara pada Penelitian ini digunakan bertujuan menggali informasi kepada masyarakat mengenai kebermanfaatan kegiatan Kuliah Kerja Nyata di masa pandemi covid 19. Hasil pada Penelitian inimenunjukkan bahwa kegiatan KKN sebagai wujud pengabdian kepada masyarakat pada masa pandemi masih tetap bisa dirasakan manfaatnya oleh masyarakat dan peran Mahasiswa masih bisa dilakukan dengan rangkaian kegiatan inovatif serta tetap menjalankan protokol kesehatan
ANALISIS WAKAF UANG DAN IMPLEMENTASINYA DI INDONESIA Ahmad Ulil Albab Al Umar; Hikmah Endraswati; Yeyen Novita; Anava Salsa Nur Savitri
JURNAL ILMIAH EDUNOMIKA Vol 6, No 1 (2022): EDUNOMIKA : Vol. 06, No. 01, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i1.4371

Abstract

Cash waqf has become a new trend in waqf recently. Cash waqf itself can be done by anyone without a minimum limit on the amount of money in waqf right. This study aims to determine the concept, as well as views on cash waqf in Indonesia. The method used is descriptive analysis with a qualitative approach. The data in this study were obtained from secondary data sourced from journal articles, books, and other data. The results of this study indicate that cash waqf is currently a trend in society for waqf. The convenience and many choices provided by waqf institutions make it attractive and easier for waqifs who want to be waqf. According to the majority of scholars, cash waqf itself is permissible according to Islam. The implications of cash waqf can be expected as a new breakthrough for waqif who want waqf easily, then cash waqf itself is expected to overcome poverty and encourage the economy in Indonesia.
ANALISA HASIL AUDIT PEMERINTAH TERHADAP TINGKAT KORUPSI PEMERINTAHAN PROVINSI JAWA TENGAH Ahmad Ulil Albab; Anava Salsa Nur savitri; Saiful Anwar
Accounting Global Journal Vol 3, No 2 (2019): Accounting Global Journal
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v3i2.3587

Abstract

This research aims to analyze the influence of goverment auditing results such as audit opinion, audit finding, audit retrification on the level of corruption in Central Java Province. This research uses purposive sampling and the research uses secondary data from audit results of State audit board of indonesia (BPK-RI) and data total corruption from Komisi Pemberantasan Korupsi (KPK) and Indonesian Corruption Watch (ICW). The population in this study is all districts and cities in central Java Province.The results of this study showed that audit opinion has negative effect on corruptin level, and that partials audit finding has negative effect and significant on corruption level and audit retrification has positive effect and sifnificant on corruptin level. Simultaneously, these variables have significant influence on corruption level.
Co-Authors Ahmad Ulil Albab Albab Al Umar, Ahmad Ulil Ana Fitriani Herninda Pitaloka Hikmah Endraswati Muammar Taufiqi Lutfi Mustofa Muhammad Ali Faisal Mutohar Mutohar Nur Kabib Nur Khamid Saiful Anwar Yeyen Novita Yolanda Sryta Pradani Yusvita Nena Arinta