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FACTORS AFFECTING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN PAKEL TULUNGAGUNG DISTRICT Prisda Novia Ananda; Novi Khoiriawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 1 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i1.5554

Village fund management accountability as a form of accountability of the holder of the trust to the actions, performance, and decisions of the party giving the trust. With the existence of village funds, its management is required to use aspects of good governance where one of the pillars is accountability. So it is very important to know the factors that influence the accountability of village fund management in the village in Pakel District, Tulungagung Regency. This study aims to explain the influence of the role of village officials, community participation, and the use of information technology on the accountability of village fund management. The data of this study used a questionnaire or questionnaire which was distributed to 19 villages. Sampling using simple random sampling technique with a total sample of 114 respondents. And multiple linear regression analysis method is used to prove the research hypothesis. The results of this study indicate that (1) the role of village officials has a significant positive effect on village fund management accountability, (2) society participation does not inpact the accountability of the village fund management nt, (3) technology information utilizationhas a significant positive effect on the accountabilityof the village fund management, and (4) the role of village officials, the society participation, and the technology information utilizationhas a significant positive effect on the accountability of the village fund management.

FACTORS THAT INFLUENCE ACCOUNTING STUDENT'S INTEREST IN A CAREER AS PUBLIC ACCOUNTANT GALUH DWI SEKARINI; Novi Khoiriawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 01 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Abstrak: Penelitian ini dilatar belakangi oleh sedikitnya tenaga kerja akuntan profesional di Indonesia sehingga mengakibatkan persaingan yang ketat dengan negara lain. Dan kurangnya minat sarjana akuntansi mengambil profesi sebagai akuntan menjadi salah satu penyebabnya. Maka dari itu, dengan diketahuinya pilihan karir yang diminati mahasiswa, maka dapat diketahui mengapa seseorang memilih karir tersebut. Minat dan rencana karir yang jelas akan sangat berguna dalam menentukan karir dimasa mendatang. Rumusan masalah dalam penelitian ini meliputi : 1) Apakah penghargaan finansial berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 2) Apakah pengakuan profesional berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 3) Apakah pertimbangan pasar kerja berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 4) Apakah risiko profesi akuntan berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? 5) Apakah penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan risiko profesi akuntan berpengaruh terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik? Dalam penelitian ini pendekatan yang digunakan adalalah pendekatan kuantitatif, jenis penelitian deskriptif. Sumber data yang digunakan adalah data primer dengan jumlah sampel sebanyak 165 responden. Teknik pengumpulan data yang digunakan adalah kuesioner. Pengolahan data menggunakan SPSS 26 untuk uji validitas, reliabilitas, uji normalitas, uji multikolinieritas, uji heteroskedastisitas, uji autokorelasi, serta uji regresi linier berganda (uji t dan uji F). Hasil penelitian ini menyimpulkan bahwa secara parsial variabel penghargaan finansial, pengakuan profesional, pertimbangan pasar kerja, dan risiko profesi akuntan berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi dalam berkarir sebagai akuntan publik pada mahasiswa akuntansi syariah IAIN Tulungagung.

Kesiapan Bumdes Makmur Sejahtera Desa Jabalsari Kecamatan Sumbergempol Kabupaten Tulungagung untuk Mengimplementasikan Standar Akuntansi Keuangan Entitas Privat Evi Widiastuti; Novi Khoiriawati
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 1 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i1.4127

The purpose of this study was to analyze the readiness of Village Owned Enterprises Makmur Sejahtera's accounting books, Jabalsari Village, Sumbergempol District, Tulungagung Regency based on Private Entity Financial Accounting Standards. This research is a qualitative research with a descriptive approach. Data were obtained using interviews and documentation and analyzed using the Miles and Huberman model. The results showed that the accounting books at Village Owned Enterprises Makmur Sejahtera, Jabalsari Village, Sumbergempol District, Tulungagung Regency did not refer to Financial Accounting Standards. The financial statements consist of statements of cash flow and profit and loss. Readiness of Human Resources, Finance, Regulations, Infrastructure and Technology shows that Village Owned Enterprises Makmur Sejahtera Jabalsari Village, Sumbergempol District, Tulungagung Regency is ready to implement Private Entity Financial Accounting Standards. Barriers to implementing Private Entity Financial Accounting Standards at Village Owned Enterprises Makmur Sejahtera Jabalsari Village, Sumbergempol District, Tulungagung Regency are the assumption that the application of Financial Accounting Standards has no effect on the company's financial condition and the lack of socialization about the application of financial accounting standards makes business actors still reluctant to apply Financial Accounting Standards in his efforts. Keywords: Accounting Bookkeeping, Private Entity Financial Accounting Standards

Pengaruh Good Corporate Governance, Leverage, dan Ukuran Perusahaan terhadap Nilai Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Yusrina Dzakiroh; Novi Khoiriawati
BUDGETING : Journal of Business, Management and Accounting Vol 4 No 1 (2022): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v4i1.4164

This study aims to determine the influence of good corporate governance, leverage, and firm size on firm value in financial sector companies listed on the Indonesia Stock Exchange in 2019–2020. This study uses a panel data regression analysis with the Eviews 9.0 application. The results of this study indicate that the good corporate governance variable projected by the board of directors has a significant positive effect on firm value, the good corporate governance variable projected by the board of commissioners has a significant negative effect on firm value, and the leverage and firm size variables have no effect on firm value. The conclusion of this study is that good corporate governance, leverage, and company size simultaneously or together have a significant influence on company value in financial sector companies listed on the Indonesia Stock Exchange in 2019–2020.

FACTORS AFFECTING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN PAKEL TULUNGAGUNG DISTRICT Prisda Novia Ananda; Novi Khoiriawati
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 3 No 1 (2022): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v3i1.5554

Village fund management accountability as a form of accountability of the holder of the trust to the actions, performance, and decisions of the party giving the trust. With the existence of village funds, its management is required to use aspects of good governance where one of the pillars is accountability. So it is very important to know the factors that influence the accountability of village fund management in the village in Pakel District, Tulungagung Regency. This study aims to explain the influence of the role of village officials, community participation, and the use of information technology on the accountability of village fund management. The data of this study used a questionnaire or questionnaire which was distributed to 19 villages. Sampling using simple random sampling technique with a total sample of 114 respondents. And multiple linear regression analysis method is used to prove the research hypothesis. The results of this study indicate that (1) the role of village officials has a significant positive effect on village fund management accountability, (2) society participation does not inpact the accountability of the village fund management nt, (3) technology information utilizationhas a significant positive effect on the accountabilityof the village fund management, and (4) the role of village officials, the society participation, and the technology information utilizationhas a significant positive effect on the accountability of the village fund management.

KUALITAS AUDIT, PROFITABILITAS, STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN DALAM PENGARUHNYA TERHADAP NILAI PERUSAHAAN Dianita Meirini; Novi Khoiriawati
SUBSTANSI Vol 5 No 1 (2021): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

The decline in the value of the market capitalization of manufacturing companies in 2020 worth $ 309 trillion indicates that the value of manufacturing companies has declined during the COVID-19 pandemic. This study aims to determine the factors that influence the decline in the value of manufacturing companies during the covid-19 pandemic. Factors suspected and tested in this study to influence the value of manufacturing companies during the covid-19 pandemic are audit quality, profitability, capital structure, firm growth, and firm size. This research is a quantitative study using data from manufacturing companies that are regularly listed on the Indonesian Stock Exchange and submit annual reports for 2018-2020. The sample used is made up of 12 manufacturing companies with reasoned sampling as the sampling method. The results of the study indicate that profitability and capital structure have a significant positive effect on the value of manufacturing firms during the covid-19 pandemic. While firm size has a significant negative effect on the value of manufacturing firms during the covid-19 pandemic and the quality of audits and firm growth have no effect on the value of manufacturing firms during the covid-19 pandemic.

Pengaruh Penjualan dan Beban Pajak Penghasilan Terhadap Laba Bersih Perusahaan Sub Sektor Perkebunan yang Terdaftar di BEI Putri Hadiyanti Pratiwi; Novi Khoiriawati
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.786

The plantation sector is the economy's backbone and the state's foundation. The plantation sector contributed IDR 429 trillion to the national Gross Domestic Product (GDP) in 2016. Oil palm, as the main plantation product in Indonesia, has a high economic value compared to other plantation products and is one of the primary sources of the country's foreign exchange. The increase in local demand is one of the main factors influencing the high production of palm oil. However, the increase in palm oil production is inversely proportional to the company's net profit increase. This research aims to determine the effect of sales and tax expenses on the net profit of plantation sub-sector companies listed on the IDX. This research uses secondary data from the Indonesia Stock Exchange website. The population in this study were 25 companies in the plantation sub-sector listed on the IDX but only used 21 selected companies as research samples with four years of observation. The financial data is the annual financial reports from 2018 to 2021. The results show no significant effect between sales and net profit. Meanwhile, income tax expense has a significant effect on net income partially. Sales and income tax expenses together affect net income simultaneously.

PENGARUH LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS TERHADAP HARGA SAHAM PERUSAHAAN LQ45 YANG TERDAFTAR PADA BEI PERIODE 2018-2021 Dicky Widiantoro; Novi Khoiriawati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.2968

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, profitabilitas, dan solvabilitas terhadap harga saham pada perusahaan yang terdaftar pada Bursa Efek Indonesia periode 2018-2021. Pendekatan penelitian ini yang digunakan yaitu pendekatan kuantitatif. Jenis penelitian yaitu penelitian kuantitatif asosiatif, yaitu penelitian yang menguji hipotesis hubungan dua variabel atau lebih. Populasi yang digunakan pada penelitian ini yaitu 45 perusahaan Indeks LQ45 yang terdaftar pada Bursa Efek Indonesia periode 2018-2021, yang mana terpilih 24 perusahaan sebagai sampel yang lulus kriteria dalam teknik purposive sampling. Analisis data yang digunakan yakni menggunakan analisis statistik dengan menggunakan eviews 9. Hasil uji menyatakan bahwa secara simultan variabel likuiditas, profitabilitas, dan solvabilitas berpengaruh signifikans terhadap harga saham dengan nilai koefisien determinasi RÂ² sebesar 7,5%, artinya keterkaitan variabel harga saham oleh variabel likuiditas, profitabilitas, dan solvabilitas sebesar 7,5%. Sisanya dapat dijelaskan oleh variabel lain diluar penelitian ini. Sedangkan, secara parsial variabel likuiditas tidak berpengaruh signifikan terhadap harga saham. Variabel profitabilitas berpengaruh positif terhadap harga saham dan solvabilitas berpengaruh negatif terhadap harga saham.

Regresi Data Panel untuk Menguji Pertumbuhan Laba Perusahaan Sub Sektor Makanan Minuman di BEI Afgita Maharani; Novi Khoiriawati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1573

This study examined the effect of Liquidity (Current Ratlo), Solvency (Debt to Asset Ratlo), Activity (Total Asset Turnover), Profitability (Net Proflt Margln), and Investment (Dividend Yield) on Proflt Growth in Sub Sector Companles Food and Beverages llsted on the Indonesla Stock Exchange for the 2018 - 2021 perlod. The research findings suggest that Current Ratlo, DAR, and NPM have a signlficant impact on proflt growth ln the food and beverage lndustry. On the other hand, Total Asset Turnover and Dividend Yield do not have a signiflcant lmpact on proflt growth ln the lndustry. The study employed a panel data regression analysis technique, which ls a statistical method used to examlne the relationshlp between dependent and lndependent variables over time. The research utilized secondary data obtalned from annual flnancial reports of food and beverage companies llsted on the Indonesla Stock Exchange (www.idx.com). The sample for this study was 80 financial report data consisting of the 2018-2021 period, and purposive sampling was used to select the sample. The results of the study suggest that companies in the food and beverage industry can improve their profitability by maintaining high liquidity ratios (Current Ratio) and low debt-to-asset ratios (Debt to Asset Ratio). The findings also suggest that companies can improve their profitability by increasing their net profit margins (NPM). On the other hand, companies do not need to focus on increasing their Total Asset Turnover (TATO) and Dividend Yield (DY) to improve their profit growth ln the food and beverage industry. In conclusion, thls study provides empirical evidence on the factors that influence proflt growth ln the food and beverage lndustry in Indonesia. The findings can be useful for investors, financial analysts, and policymakers who are interested ln the food and beverage industry. Companies ln the industry can use these findings to improve their financial performance and attract more investors.

Manajemen Resiko Teknologi Infor Manajemen Resiko Teknologi Informasi terhadap Audit Internal dan Dampak yang Ditimbulkan : Manajemen Resiko Teknologi Informasi Terhadap Audit Internal dan Dampak Yang Ditimbulkan Febryana Dewi Artati; Ficky Andrianto; Maria Ulfa; Novi Khoiriawati
SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Vol 4 No 02 (2022): SAUJANA: Jurnal Perbankan Syariah dan Ekonomi Syariah
Publisher : STEI Kanjeng Sepuh Gresik Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59636/saujana.v4i02.73

In this research, researchers will analyze the use of information technology in the internal audit process and the impact it causes, both good and bad impacts. This analysis process uses descriptive qualitative methods with literacy studies through journals and articles related to internal audit. Researchers will use the journal or article by comparing and matching data from existing research results. After the data is collected, the researcher will draw conclusions from the data obtained. The result of this research is that the use of information technology has an impact on the internal audit process. There are good and bad impacts, including the ease of auditing process and speed when auditing large amounts of data. However, the bad impact is that the command input error on the computer makes the audit process repeat itself, besides that auditors still need to re-examine the results of computer audits because computer audit results are not always accurate. Damage that may occur to the device can also affect the auditing process.

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