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All Journal Journal on Education Jurnal Akuntansi Bisnis dan Ekonomi (JABE) TECHNOBIZ : International Journal of Business Management Studies and Entrepreneurship Journal (MSEJ) Economics and Digital Business Review Journal Social Science And Technology For Community Service Jurnal Sosial dan Teknologi Jurnal Akuntansi dan Keuangan (JAK) Jurnal Masyarakat Madani Indonesia
Niken Kusumawardani
Universitas Lampung
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA BARBERSHOP Niken Kusumawardani
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 2 (2019): Volume 24 Number 2, Juli 2019
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.117 KB) | DOI: 10.23960/jak.v24i2.53

Abstract

This research aims to; 1) Determine the effect of education level on the preparation of SAK ETAP financial statements; 2) Determine the influence of educational background on the preparation of SAK ETAP financial statements; 3) Determine the effect of business scale on the preparation of SAK ETAP financial statements; 4) Determine the effect of business experience on the preparation of SAK ETAP financial statements. The sample of this research is the Barbershop Micro, Small and Medium Enterprises (UMKM) in Tanjung Senang District. This sampling method uses random sampling. Data were analyzed using multiple linear regression analysis. The results showed that the level of education, educational background, and business scale did not significantly influence the preparation of SAK ETAP financial statements. Only business experience has a significant effect on the preparation of SAK ETAP financial statements.
PEMILU SERENTAK DALAM KAITANNYA TERHADAP REAKSI PASAR MODAL DI INDONESIA Niken Kusumawardani
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (968.722 KB) | DOI: 10.23960/jak.v25i1.240

Abstract

This study aims to determine the effect of simultaneous elections in Indonesia, namely legislative and executive elections that occur simultaneously together with the reaction in the capital market. Market reaction is measured using trading volume activity and returns stock that occur within the timeframe before and after the holding of simultaneous elections, namely on the date before and after April 17, 2019. The population in this study is the issuer that actively trades its shares on the Indonesia Stock Exchange (IDX) in Compass100 Index stock category. The research hypothesis was tested with an independent sample t-test using software SPPS26. Hypothesis testing results indicate a significant difference in trading volume activity that occurs before and after simultaneous elections. While the variable abnormal return there is no significant difference before and after the election simultaneously. This research is expected to be a reference for all parties concerned including the public towards a political event that occurs in this case specifically the simultaneous elections for decision making related to investment activities in stock instruments
PENGARUH PENERAPAN FINTECH, DANA PIHAK KETIGA, DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS Ilham Suwanderi; Lindrianasari Lindrianasari; Niken Kusumawardani
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 2 (2020): JAK Volume 25 No 2, Juli 2020
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1018.115 KB) | DOI: 10.23960/jak.v25i2.244

Abstract

Profitability has information to determine the level of profit that the company recieves in a certain period of time and the productivity of the use of comapny’s funds, both loan capital and own capital, which can be used by investors and potential investors as a basis for making decision in investing.This studi aims to determine the extent to which the application of fintech affects the profitability, finding out to what extent third party funds affects the profitability, and to find out to what extent does operational efficiency affects profitability of Banking Companies listed in IDX in year 2014-2018. Samples in this research is chosen using purposive sampling method, and obtained 102 samples. The result shows that the application of financial technology, third party funds, and operational efficiency has a positive and significant effect on profitability.
PERAN EFEKTIF CORPORATE GOVERNANCE ATAS TAX AVOIDANCE PADA SEKTOR PERTAMBANGAN Yolanda Margareta; Ratna Septiyanti; Niken Kusumawardani
Jurnal Akuntansi dan Keuangan (JAK) Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v27i1.351

Abstract

This reseacrh aims to examine the correlation between corporate governance and tax avoidance and how effective corporate governance is in tax avoidance in mining companies listed on Indonesia Stock Exchange. By using purposive sampling in the observation periode 2010-2019, obtained 234 observations from 40 mining companies listed on Indonesia Stock Exchange. Data were analyzed by using descriptive statistics and for hypothesis testing using Spearman's non-parametric analysis to the elements of corporate governance and tax avoidance. This results of this study show that the elements of corporate governance that consist of audit committee meetings and audit quality have negative and significant correlation with tax avoidance as measured using Cash Effective Tax Rate (CETR). Other result shows that institutional ownership has negative and insignificant correlation with tax avoidance, and independent commissioner has positive and insignificant correlation with tax avoidance.
PENGARUH FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 (Studi Pada Perusahaan Property dan Real Estate) Desvita Adaria Desvita Adaria; Agrianti Komalasari; Niken Kusumawardani; Kiagus Andi
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 8 No. 1 (2022): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33197/jabe.vol8.iss1.2022.764

Abstract

Indonesia adalah salah satu negara yang mengalami dampak pandemi Covid-19. Hal tersebut mengakibatkan beberapa sektor mengalami penurunan pendapatan. Salah satunya yaitu berdampak pada sektor properti dan real estate . Penelitian ini bertujuan untuk menganalisis pengaruh financial distress terhadap nilai perusahaan sebelum dan saat pandemi Covid-19. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang tercatat di Bursa Efek Indonesia tahun 2019 dan 2020 dengan sampel sebanyak 58 perusahaan. Analisis data dalam penelitian ini dilakukan dengan menggunakan regresi linier berganda. Berdasarkan hasil uji regresi linier berganda pada penelitian ini menujukkan bahwafinancial distress berpengaruh negatif signifikan terhadap nilai perusahaan saat Covid-19. Sementara itu, financial distress tidak berpengaruh signifikan terhadap nilai perusahaan sebelum Covid-19. Kata kunci : Covid-19, N ilai perusahaan, F financial distress
PENDAMPINGAN KEMITRAAN UMKM GO DIGITAL BAGI NEW ENTREPRENEUR MAKE-UP ARTIST DI DESA WAY HUI Niken Kusumawardani; Dewi Sukmasari; Dwiyana Habsary; Susi Sarumpaet
Journal of Social Sciences and Technology for Community Service (JSSTCS) Vol 3, No 2 (2022): Volume 3, Nomor 2, 2022
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jsstcs.v3i2.2236

Abstract

MSMEs go digital is a government program as an effort to save MSMEs during the Covid-19 pandemic. This program is an effort to market MSME products through digital platforms, one of which is through social media. The increase in social media users from year to year plus the pandemic period increasingly encourages a drastic increase, this is what provides opportunities for MSME actors. The Make-Up Artist (MUA) is one of those affected by the social restriction policy during the pandemic, but this business is very promising among millennials and generation Z. For this reason, this service activity is carried out as a means of mentoring and empowering young entrepreneurs pioneering ( new entrepreneur) in achieving optimal promotions digitally, providing convenience, cost efficiency, and being able to reach consumers. Furthermore, this activity also helps new entrepreneurs in determining digital personal branding. The results of this activity are participants' understanding of the promotion of MUA's products and services through social media, personal branding and marketing development through Instagram promotions and also to build a network of groups or associations of young Make-Up Artist entrepreneurs.
PENGARUH INTELLECTUAL CAPITAL, UKURAN PERUSAHAAN, EARLY WARNING SYSTEM, DAN RISK BASED CAPITAL TERHADAP PROFITABILITAS Rafi Eka Candra; Usep Syaipudin; Niken Kusumawardani
TECHNOBIZ : International Journal of Business VOL 6, NO 1 (2023) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i1.2794

Abstract

Study this aim to study and analyze influence of intellectual capital, size companies, early warning systems (EWS), and risk based capital( RBC) against profitability on company insurance listed on the Indonesia Stock Exchange in 2017-2021. Variable independent study This is intellectual capital, size company ,liquidity ratio , claims expenses ratio , adequacy funds ratio , growth premium ratio ,own retention ratio, RBC. Variable dependent is profitability company . Technique taking sample used is purposive sampling. On study This method used is statistics descriptive , test assumption classic , test correlation pearson , test hypothesis with tool analysis used is SPSS version 26 with mark significant <0.05. Indicates :(1) intellectual capital is not influential to profitability company (2) size company influential significant to profitability company (3) liquidity ratio no influential to profitability company (4) claims expenses ratio influential significant to profitability company (5) adequacy fund ratio no influential to profitability company (6) growth premium ratio influential significant to profitability company (7) own retention ratio influential significant to profitability (8) risk based capital effect significant to profitability company.Keywords : Intellectual capital, company size, EWS, RBC, profitability company
Environmental Disclosure, Social Disclosure, Governance Disclosure Terhadap Kinerja Keuangan dan Board Gender Diversity sebagai Moderasi Nurul Alya Salsabilla; Niken Kusumawardani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 4 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.2487

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh environmental disclosure, social disclosure, serta governance disclosure terhadap kinerja keuangan serta peran board gender diversity sebagai variabel moderasi dengan pendekatan kuantitatif. Sampel penelitian sebanyak 37 perusahaan sektor pertambangan di BEI dengan periode 5 tahun pengamatan yakni tahun 2017 hingga 2021. Teknik analisis data yakni analisis statistik deskriptif dengan melakukan analisis linear berganda dalam SPSS 26, serta melakukan uji asumsi klasik. Hasil penelitian ini menunjukkan bahwa adanya pengaruh environmental disclosure terhadap kinerja keuangan proksi ROE serta ROI, social disclosure berpengaruh positif terhadap kinerja keuangan proksi ROE serta ROI, dan governance disclosure berpengaruh positif terhadap kinerja keuangan proksi ROE serta ROI. Selain itu, board gender diversity tidak mampu untuk memoderasi pengaruh environmental disclosure, social disclosure, dan governance disclosure terhadap kinerja keuangan. Pada hasil uji F, menunjukkan adanya pengaruh environmental disclosure, social disclosure, dan governance disclosure terhadap kinerja keuangan proksi ROE dan ROI secara simultan, serta board gender diversity mampu untuk memoderasi pengaruh environmental disclosure, social disclosure, dan governance disclosure secara simultan terhadap kinerja keuangan. Perusahaan yang menerapkan disclosure sebagai bentuk tanggung jawabnya pada stakeholders, sehingga mendapat dukungan dari para stakeholder, dukungan tersebut sangat berarti dalam keberlanjutan perusahaan dan kenaikkan kinerja perusahaan.
Pengaruh Sistem Akuntansi, Pengembangan Sumber Daya Manusia dan Kepemimpinan Berkelanjutan Terhadap Kinerja BUMDes (Studi Pada Badan Usaha Milik Desa di Kabupaten Lampung Utara) Febriyana Shintia Aria; Niken Kusumawardani
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.926

Abstract

Penelitian ini memilik tujuan untuk menguji pengaruh sistem akuntansi , pengembangan sumber daya manusia , dan kepemimpinan berkelanjutan terhadap kinerja Badan Usaha Milik Desa (BUMDes). Populasi dalam penelitian ini ialah Badan Usaha Milik Desa (BUMDes) di Kabupaten Lampung Utara. Jenis penelitian ini merupakan penelitian kuantitatif. Metode pengambilan sampel menggunakan metode purposive sampling. Jumlah sampel pada penelitian ini sebanyak 69 Badan Usaha Milik Desa Kabupaten Lampung Utara. Pada penelitian ini data dianalisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dimana PLS merupakan pendekatan alternatif yang bergeser dari pendekatan SEM berbasis covariance menjadi berbasis varian dengan menggunakan aplikasi SmartPLS v3. Hasil dari penelitian ini menunjukkan bahwa Sistem akuntansi, pengembangan sumber daya manusia dan kepemimpinan berkelanjutan memiliki pengaruh positif signifikan terhadap kinerja Badan Usaha Milik Desa
Pengaruh Environmental Performance Terhadap Respon Investor Dengan Sustainability Report Disclosure Sebagai Variabel Intervening Assyfa Cahaya Chairanee; Lindrianasari Lindrianasari; Sudrajat Sudrajat; Niken Kusumawardani
Jurnal Sosial Teknologi Vol. 2 No. 7 (2022): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v2i7.374

Abstract

Penelitian ini bertujuan untuk menguji pengaruh environmental performance terhadap respon investor dengan sustainability report disclosure sebagai variabel intervening. Penelitian dilakukan terhadap perusahaan pertambangan terdaftar di Bursa Efek Indonesia periode 2015-2019, sampel penelitian sebesar 21 perusahaan dengan jumlah observasi selama 5 tahun sebesar 105 item observasi. Metode analisis data dalam penelitian ini menggunakan analisis jalur dengan software IBM SPSS 20. Berdasarkan hasil penelitian yang telah dilakukan, dapat diketahui bahwa seluruh hipotesis yang diajukan diterima, atau dengan kata lain environmental performance memiliki pengaruh positif terhadap pengungkapan sustainability report dan pengungkapan sustainability report berpengaruh positif terhadap respon investor, sustainability report menjadi variabel intervening dalam hubungan environmental performance dengan respon investor.
Co-Authors Ade Widiyanti Agrianti Komalasari Assyfa Cahaya Chairanee Desvita Adaria Desvita Adaria Dewi Sukmasari Dwiyana Habsary Evi Meidasari Febriyana Shintia Aria Ilham Suwanderi Kiagus Andi Lindrianasari Lindrianasari Lindrianasari Muhammad Nur Kalidasa Nurul Alya Salsabilla Rafi Eka Candra Ratna Septiyanti Reni Oktavia Sudrajat Sudrajat Susi Sarumpaet Usep Syaipudin Yolanda Margareta