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All Journal ETIKONOMI Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement
Soleha, Nurhayati
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Other

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PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN: STUDI PADA SKPD KABUPATEN/KOTA PROPINSI BANTEN Nurhayati Soleha
ETIKONOMI Vol. 13, No. 1, April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v13i1.1876

Abstract

The aim of this research is to analyze the effect of implementation of regional financial accounting system and control activities on financial accountability. The method used in this research is explanatory survey method. The analysis method that used in this research is path analysis. The result of the analysis shown that the implementation of regional financial accounting system and control activities give positive and significant influence simultaneously reaches 55,20% on financial accountability. The second result shown the implementation of regional financial accounting system give positive and significant influence reaches 20,05% on financial accountability. The third result shown the implementation of control activities give positive and significant influence reaches 35,15% on financial accountabilityDOI: 10.15408/etk.v13i1.1876
EFEK MODERASI KELEMAHAN PENGENDALIAN INTERNAL ATAS PENGARUH PENGELUARAN PEMERINTAH TERHADAP INDEX PEMBANGUNAN MANUSIA (STUDI PADA PEMERINTAH DAERAH KABUPATEN DAN KOTA SE-PROVINSI BANTEN) Rita Rosiana; Agus Solikhan Yulianto; Nurhayati Soleha
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (859.337 KB) | DOI: 10.35448/jrat.v9i1.4286

Abstract

Abstract This research was aimed to analyze the moderating effect of the internal control weakness on the impact of of government expenditure on human development index.  Human resources quality was considered as the important factor for the growth of a region. The optimally government expenditure could give positive impact on the human resource quality. Otherwise the ineffective government expenditure was expected to giv negative impact on human resources development. This research was conducted over the financial data released by the municipal government in Banten Province for the period of 2009-2012. The analysis shows that government expenditure influences the human development index. The weakness of internal control does not show the moderating effect over the influence of government expenditure on human development index. Keywords: Human development index, Internal Control and Government Expenditure Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh moderasi dari kelemahan pengendalian internal terhadap dampak pengeluaran pemerintah terhadap indeks pembangunan manusia. Kualitas sumber daya manusia dianggap sebagai faktor penting untuk pertumbuhan suatu daerah. Pengeluaran pemerintah yang optimal dapat memberikan dampak positif pada kualitas sumber daya manusia. Kalau tidak, pengeluaran pemerintah yang tidak efektif diperkirakan akan berdampak negatif terhadap pengembangan sumber daya manusia. Penelitian ini dilakukan atas data keuangan yang dirilis oleh pemerintah kota di Provinsi Banten untuk periode 2009-2012. Analisis menunjukkan bahwa pengeluaran pemerintah mempengaruhi indeks pembangunan manusia. Kelemahan pengendalian internal tidak menunjukkan efek moderasi atas pengaruh pengeluaran pemerintah pada indeks pembangunan manusia. Kata Kunci: Indeks pembangunan manusia, Kontrol Internal, dan Pengeluaran Pemerintah
Firm Size and Business Risk on Debt Policy with Profitability as Moderating Variables Shifa Hanida Shifa; Iis Ismawati; Mukhtar Mukhtar; Nurhayati Soleha; Ina Indriana
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.92

Abstract

This study aims to examine the effect of firm size and business risk on debt policy with profitability as a moderating variable. The proxy for company size uses Natural Logarithms (Total Assets), business risk uses net income to total equity, and profitability uses Return On Assets (ROA). The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research uses quantitative research with multiple linear regression model. By using purposive sampling, 55 companies were found that met the criteria as research samples. This study uses secondary data obtained from the Indonesia Stock Exchange and sample company websites. The analytical method used in this study is Moderated Regression Analysis (MRA) using the Eviews 9 application. The results of this study indicate that company size and business risk have a positive and significant effect on debt policy. Profitability as a moderating variable is proven that profitability weakens the relationship between firm size and debt policy, while profitability strengthens the relationship between business risk and debt policy.
Sustainability Strategies and Stakeholders' Influence in The Palm Oil Industry Nurhayati Soleha
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.94

Abstract

This study aims to identify sustainability strategies and stakeholders’ influence in the Indonesian palm oil industry based on sustainability reports. We find that 14 companies have already disclosed their environmental, social, and economic information in their annual reports, and 6 companies published stand-alone sustainability reports for 2015 to 2018. Our study focuses on environmental and social strategies and excludes economic performance. The first findings, sustainability strategies based on sustainability reports in the palm oil companies are as follows: 1) sustainability policy commitment, 2) conservation management, 3) forest/plantation fire prevention, 4) waste management, 5) traceability supply chain, 6) sustainability certifications, 7) community development, 8) grievance management. Second, key stakeholders influence various sustainability strategies.
Exploring Sustainability Reports in The Indonesian Palm Oil Industry Nurhayati Soleha; Rita Rosiana
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 1 (2021): Oktober 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.682 KB) | DOI: 10.54408/jabter.v1i1.23

Abstract

The purpose of this study is to assess the quality and maturity of sustainability reports of palm oil companies listed on the Indonesia Stock Exchange (IDX). The findings indicate that there are few differences in the maturity levels of palm oil companies in implementing sustainability reporting based on GRI standards and the maturity sustainability reporting at a moderate level of relevant information. The majority of disclosure of sustainability reports is general disclosures and less present in economic and environmental disclosures. Companies need to improve the quality of their sustainability reporting and strengthen the validity of the measurement. Sustainability reports have the potential to improve the sustainability agenda by allowing management and shareholders to make more informed decisions about sustainability initiatives.
Pengaruh Mediasi Modal Psikologis Pada Hubungan Model Perencanaan Anggaran Dan Kinerja Pegawai (Studi Empiris Pada Pns Pemerintah Provinsi Banten) Nurhayati Soleha, Rita Rosiana, Sholikhan Yulianto
Jurnal Akuntansi Vol. 18 No. 2 (2014): May 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v18i2.559

Abstract

The Purpose Of This Study Was To Examine The Effect Of Budget Planning Models On Employee Performance Through Pysichological Capital As A Meditating Variable.
ASISTENSI PENYUSUNAN LAPORAN KEUANGAN PESANTREN DI KABUPATEN DAN KOTA SERANG Nurhayati Soleha; Agus Sholikhan Yulianto; Rita Rosiana; Agus Ismaya Hasanudin
Jurnal Abdimas Indonesia Vol. 2 No. 4 (2022): Terbitan Kedelapan-November 2022
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jai.v2i4.335

Abstract

Latar belakang kegiatan pengabdian ini adalah mayoritas pesantren mitra belum memahami penggunaan dan pentingnya penyusunan laporan keuangan pesantren sesuai dengan standar akuntansi secara umum (SAK) maupun akuntansi pesantren (PAP). Untuk itu perlunya memberikan pengetahuan yang memadai serta memberikan asistensi penyusunan pelaporan keuangan pesantren berdasarkan akuntansi pesantren. Metode yang digunakan dalam kegiatan ini meliputi: ceramah, tutorial, diskusi serta praktek. Untuk praktek asistensi penyusunan laporan keuangan menggunakan Microsoft Excel. Mitra pesantren pengabdian ini sebanyak 8 pesantren di wilayah Kabupaten dan Kota Serang dengan santri mukim di bawah 500 santri. Hasil kegiatan pengabdian ini bahwa mitra pesantren mampu membuat akun transaksi namun belum menyeluruh menyusun laporan keuangan sesuai pedoman akuntansi pesantren. Mitra pesantren masih melakukan pembukuan sederhana, seperti Kas Umum. Untuk itu diperlukan pembinaan dan dukungan dari banyak pihak seperti Yayasan, Pemerintah, dan Akademis secara berkelanjutan. Dengan penyusunan laporan keuangan pesantren berdasarkan akuntansi pesantren akan meningkatkan akuntabilitas, karena penyajian akun-akun penggunaan dana tersaji dengan lengkap dan terformat dengan pedoman akuntansi yang dapat diterima secara umum.
Training on Simple Financial Reports for BUMDes in Bojonegara sub-District Serang Regency Nurhayati Soleha; Agus Sholikhan Yulianto; Imam Abu Hanifah; Chandra Prasadhita; Tri Wahyudi
MOVE: Journal of Community Service and Engagement Vol. 2 No. 5 (2023): May 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i5.211

Abstract

BUMDes financial reports are crucial because the reports involve in the use of economic resources that come from the community and/or the government. For this reason, training for BUMDes is needed regarding preparing financial reports according to accounting standards so that BUMDes accountability and transparency can be achieved. Through community service activity, BUMDes management understands the importance of preparing financial reports based on accounting standards (SAK), however, in practice, BUMDes have not been able to implement financial reports according to accounting standards yet.
Co-Authors Agus Sholikhan Yulianto Agus Sholikhan Yulianto Chandra Prasadhita Hasanudin, Agus Ismaya Iis Ismawati Imam Abu Hanifah Ina Indriana Mukhtar Mukhtar Rita Rosiana Rita Rosiana Rita Rosiana Shifa Hanida Shifa Tri Wahyudi Wahyudi Yulianto, Agus Solikhan