Dade Nurdiniah - Academia.edu (original) (raw)

Papers by Dade Nurdiniah

JIPM: Jurnal Inovasi Pengabdian Masyarakat

Tujuan dari kegiatan ini adalah untuk meningkatkan pengetahuan dan kemampuan para Pendidik dan Te... more Tujuan dari kegiatan ini adalah untuk meningkatkan pengetahuan dan kemampuan para Pendidik dan Tenaga Kependidikan dalam menyusun laporan keuangan sederhana sesuai ISAK 35. Saat ini Para Pendidik dan Tenaga Kependidikan anak usia dini sudah ada yang menggunakan program akuntansi untuk mempermudah pencatatan keuangan tetapi belum memiliki pengetahuan mengenai pencatatan keuangan yang baik dikarenakan minimnya pengetahuan dan kemampuan akan penyusunan laporan keuangan. Solusi yang diberikan adalah dengan mengadakan sharing session mengenai penyusunan laporan keuangan sederhana kepada pada pendidik dan tenaga kependidikan anak usia dini. Hasil yang diperoleh setelah mengikuti kegiatan ini, para pendidik dan tenaga kependidikan anak usia dini menjadi mengenal dan memahami penyusunan laporan keuangan sederhana berdasarkan ISAK 35 yang dapat diterapkan di lingkungan sekolahnya.

AKURASI: Jurnal Riset Akuntansi dan Keuangan

This study aims to analyze the role of managerial ownership in moderating leverage, firm size, an... more This study aims to analyze the role of managerial ownership in moderating leverage, firm size, and earnings persistence. The research was conducted by manufacturing companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling criteria, while the data analysis used in this study was multiple regression and moderated regression analyses. Before analyzing the data, first, perform the classical assumption test; after the data is declared to meet the test criteria, then a hypothesis test is carried out consisting of multiple regression analysis, coefficient of determination test, simultaneous significance test, partial significance test, and moderated regression analysis test. The results showed that leverage positively affected earnings persistence, firm size did not affect persistence, and managerial ownership could not moderate or weaken the effect of leverage and firm size on earnings persistence. Public interest statement This research can provide...

Zenodo (CERN European Organization for Nuclear Research), Dec 23, 2022

This study aims to obtain empirical evidence about the effect of mudharabah income, musyarakah in... more This study aims to obtain empirical evidence about the effect of mudharabah income, musyarakah income and murabahah income either partially or jointly on net profit at PT Bank BCA Syariah. The method used in this research is a descriptive and verification research method with a quantitative approach. The sample in this study is the monthly financial report of PT Bank BCA Syariah for the period 2019-2021. The research data is processed using SPSS version 25 which aims to analyze the effect of mudharabah, musyarakah and murabahah income on net Profit. The results of this study indicate that mudharabah income and musyarakah income partially affect net profit, but murabahah income does not partially affect net profit and the three variables simultaneously have a positive and significant effect on net profit.

Jurnal Pajak dan Keuangan Negara (PKN)

This study aims to identify the influence analysis of the Covid-19 Many companies have experience... more This study aims to identify the influence analysis of the Covid-19 Many companies have experienced the impact of Covid 19 so that they have laid off their employees, which is caused by weak public consumption and activity restrictions. Therefore the government provides a policy through tax incentives, namely reducing the corporate income tax rate to 22% from 25% previously, which will also affect tax revenue. In addition, there are several influencing factors, such as inflation and BI interest rates. So the purpose of this study is to analyze the effect of corporate income tax rates, inflation, and interest rates on income tax receipts in 2012-2021. This research analysis method uses secondary data. The data obtained comes from the documentation of the Central Director General of Taxes and the official website of the Central Statistics Agency (BPS) for 3 years (2012 – 2021) every quarter. Data were analyzed using multiple regression analysis using the classical assumption test. The ...

Journal of economics, finance and management studies, Dec 23, 2022

INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE

This study aims to determine the role of the audit committee in moderating the effect of earnings... more This study aims to determine the role of the audit committee in moderating the effect of earnings management and tax avoidance on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange, while the research sample is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection technique used purposive sampling, the number of research samples was 28 and the number of observations of research data obtained was 140. This study used multiple linear regression and moderated regression analysis with a random effects model approach. The results of this study indicate that earnings management has a negative effect on firm value, while tax avoidance as proxied by the cash effective tax rate has no effect on firm value. Then the audit committee does not moderate the effect of earnings management on firm value, as well as the audit committee does not moderate the effect of tax avoidance on firm value.

Sehubungan dengan upaya pemenuhan tugas Tri Dharma Perguruan Tinggi, secara khusus dalam bidang p... more Sehubungan dengan upaya pemenuhan tugas Tri Dharma Perguruan Tinggi, secara khusus dalam bidang penelitian, maka Research and Community Service Institut Teknologi dan Bisnis Kalbis menugaskan Bapak/Ibu:

Share, Aug 18, 2022

HIMPAUDI perlu memiliki pengetahuan tentang penyusunan laporan keuangan. Mengingat latar belakang... more HIMPAUDI perlu memiliki pengetahuan tentang penyusunan laporan keuangan. Mengingat latar belakang peserta yang bukan berasal dari akuntansi, tentu saja memiliki keterbatasan pengetahuan terkait dengan penyusunan laporan keuangan sekolah yang berbasis ISAK 35. Tujuan utama kegiatan PkM ini adalah memberikan pelatihan dan pemahaman implementasi ISAK 35 dalam penyusunan laporan keuangan sekolah. Pelaksanaan kegiatan pengabdian kepada masyarakat ini dilakukan dengan pendekatan metode service learning yang terbagi dalam tiga kali pelaksanaan dengan durasi tiga minggu. Pelaksanaan kegiaatan yang terjadi dalam kondisi pandemi COVID-19 memiliki beberapa keterbatasan namun tetap dapat diberlakukan secara tatap muka dalam beberapa kesempatan. Pertemuan tatap muka dilaksanakan dengan tetap memperhatikan protokol kesehatan dan pemberlakuan batasan PPKM wilayah. Selama pelaksanaan pelatihan diberikan serangkaian pre test dan post test untuk mengevaluasi tingkat pemahaman peserta. Terdapat peningkatan pemahaman rata-rata peserta setelah mengikuti pelatihan sebesar 59% untuk penerapan ISAK 35 pada laporan keuangan. Dari serangkaian penugasan peserta yang dibagi dalam beberapa kelompok kerja yang diberikan didapati hasil 80% peserta berhasil menyusun laporan keuangan berbasis ISAK 35 dengan benar. Selain itu, untuk mengukur tingkat kepuasan peserta dalam pelatihan, maka disebarkan pula kuisioner kepuasan. Dengan jumlah 45 peserta, terlihat dari hasil isian kuisioner kepuasan mitra didapati 68% peserta merasa sangat puas dengan kegiatan yang diikuti ini.

This study aims to analyze the effect of profitability, asset structure, and the size of the comp... more This study aims to analyze the effect of profitability, asset structure, and the size of the company's capital structure on a company's infrastructure, utilities, and transportation in Indonesia Stock Exchange period 2011-2015. This research uses associative research with a quantitative approach, which is measured using a multiple linear regression method is processed by the application program IBM SPSS version 22.0. The population of this research that the company infrastructure, utilities and transportation in BEI period 2011-2015. The sample is determined by purposive sampling method, obtained a total sample of 12 companies that observation data into 60 observation. Data used in the study is secondary data, data collection techniques using the method of documentation via the official website www.sahamok.com www.idx.co.id and hypothesis testing using t test (partial) and test f (simultaneously). The results showed that the profitability (ROA) significant negative effect, S...

JAME Jurnal Akuntansi dan Manajemen Esa Unggul, Nov 4, 2021

Firm value is an important factor for investors. Investors will be interested in owning shares in... more Firm value is an important factor for investors. Investors will be interested in owning shares in a company if the company is considered having good performance. However, the phenomenon of falling stock prices in several companies in the property, real estate, and building construction sectors on the stock exchange during certain observation periods needs special attention. Companies are required to always improve and maintain the value of the company in a best performance. Thus, this study aims to examine and analyze the effect of institutional ownership, public ownership, and profitability on firm value. This research uses quantitative methods. The population in this study are property, real estate and building construction companies listed on the Indonesia Stock Exchange (IDX) 2016-2018. Determination of the sample is done by purposive sampling technique and obtained a sample of 46 companies or 138 research data based on certain criteria. Data analysis method used in this study is multiple linear regression. The results of this study indicate that institutional ownership and public ownership do not affect the value of the company. while profitability has a positive and significant effect on firm value.

LOGISTA - Jurnal Ilmiah Pengabdian kepada Masyarakat

Kemampuan bertahan bagi pelaku usaha UMKM di era pandemic COVID-19 menjadi sebuah tantangan terse... more Kemampuan bertahan bagi pelaku usaha UMKM di era pandemic COVID-19 menjadi sebuah tantangan tersendiri. Turunnya daya beli konsumen menjadi salah satu isu yang menjadi perhatian khusus bagi salah satu kedai kopi di pusat kota Bekasi. Penurunan omzet penjualan teridentifikasi pada menu dengan bahan baku premium yang relative dijual dengan harga tinggi. Adanya kondisi ini berdampak pada kerugian terkait penyimpanan stok bahan baku premium yang memiliki masa simpan singkat namun harga beli tinggi. Tujuan utama pelatihan ini adalah untuk membantu mitra dalam menentukan metode pengelolaan bahan baku premium yang tepat sehingga dapat meminimalisir risiko kerugian akibat kerusakan bahan baku. Dengan adanya metode yang tepat maka akan dapat melakukan perhitungan harga jual yang tepat pula. Metode yang dilakukan dalam kegiatan ini adalah melalui pelatihan dan pendampingan intensif dengan pendekatan service learning. Adapun bentuk pelatihan yang dilakukan adalah sebanyak 10 kali pertemuan dar...

SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam, Apr 1, 2019

This paper aims to investigate the effect of zakat payment towards financial performance. It is i... more This paper aims to investigate the effect of zakat payment towards financial performance. It is important because some previous researchs show inconclussive result regarding the impat of zakat payment on financial performace of companies. Based on theory of signalling, zakat is corporate charity activity which produces good news and enhances corporate reputation, in turn, increase corporate financial performance. Based on some literatures and theory, this study provides an argument that zakat has positive impact on corporate financial performance. This study has impact on future research that zakat is important variable for financial performance study. Also, this paper provides insight into the nature of zakat payment and financial performance measurement. Abstrak Makalah ini bertujuan untuk mengetahui pengaruh pembayaran zakat terhadap kinerja keuangan. Hal ini penting karena beberapa penelitian sebelumnya menunjukkan hasil yang tidak meyakinkan mengenai penerapan pembayaran zakat terhadap kinerja keuangan perusahaan. Berdasarkan teori signaling, zakat merupakan kegiatan amal perusahaan yang menghasilkan kabar baik dan meningkatkan reputasi perusahaan yang pada akhirnya meningkatkan kinerja keuangan perusahaan. Berdasarkan beberapa literatur dan teori, penelitian ini memberikan argumen bahwa zakat berdampak positif terhadap kinerja keuangan perusahaan. Penelitian ini berdampak pada penelitian selanjutnya bahwa zakat merupakan variabel penting untuk kajian kinerja keuangan. Selain itu, makalah ini memberikan wawasan tentang sifat pembayaran zakat dan pengukuran kinerja keuangan

Research Journal of Finance and Accounting, 2015

This study aimed to analyse the factors that affect the motivation for the management of earnings... more This study aimed to analyse the factors that affect the motivation for the management of earnings management activities in the automotive sector manufacturing companies and component 2011-2013. Some of the factors that affect earnings management motivation used in this study is a bonus motivation, motivation debt contracts, and motivation political costs (the size of the company). Source of data used in this study is empirical data obtained from Indonesian capital market consists of the annual financial statement data and other supporting data. The sample of this study consisted of 12 companies manufacturing automotive sector and components that publish annual financial statements for 2011-2013. Analysis of the data using the modified Jones models and is equipped with a descriptive analysis, the classical assumption test, and test hypotheses. The results of this study show that (1) the partial methods, motivation bonus (ROA) but no significant negative effect on earnings management. Motivation debt (leverage) has a positive effect and no significant effect on earnings management. Meanwhile, the cost of political motivation (the size of the company) has a positive but not significant effect on earnings management. (2) Simultaneously, motivation bonus (ROA), motivation debt (leverage) and the motivation of the political cost (size of the company) has a positive and significant impact of earnings management.

AKURASI: Jurnal Riset Akuntansi dan Keuangan, 2020

This study aims to analyze the effect of dividend payout ratio and dividend yield on stock price ... more This study aims to analyze the effect of dividend payout ratio and dividend yield on stock price volatility with inflation as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. Documentary data (secondary) from financial statements and annual reports are used in this study. The population of this study includes manufacturing companies listed on the Stock Exchange from 2013-2017 and IPOs at least from 2013. The sampling method used in this study was purposive sampling, of which 44 companies were included in the criteria of this study. The analytical method carried out in this study is multiple regression. The results show that the variable that has a significant influence on stock price volatility is only the dividend payout ratio. The more dynamic the dividend payout ratio, the higher the stock price volatility, and vice versa. Research also shows the results that the inflation variable does not moderate the effect of di...

European Journal of Business and Management Research, 2021

The purpose of this study is to analyze (a) the effect of deferred tax assets on accrual earnings... more The purpose of this study is to analyze (a) the effect of deferred tax assets on accrual earnings management; (b) the effect of deferred tax expenses on accrual earnings management; (c) the role of transfer pricing as a moderator variable to strengthen the effect of deferred tax assets on accrual earnings management; and (d) the role of transfer pricing as a moderator variable to strengthen the effect of deferred tax expenses on accrual earnings management. The samples consist of 160 manufacturing companies listed in Indonesia Stock Exchange (IDX). The study utilizes the financial statements from 2012 to 2018. This study presents that (a) deferred tax assets influence accrual earnings management; b) deferred tax expenses affect accrual earnings management; c) transfer pricing does not strengthen the effect of deferred tax assets on accrual earnings management; and d) transfer pricing does not strengthen the effect of deferred tax expenses on accrual earnings management. This study c...

Talks and thoughts on death has been prohibited in the daily life of contemporary society. Such p... more Talks and thoughts on death has been prohibited in the daily life of contemporary society. Such practice is not exceptional to the discourse of old age. Separated and excluded from the daily life is the idea of death, as with the case of being old today. The present study looks into how the death is conceived along with the old age, through the analysis of two novels ``The Bronze Mirror`` and ``The Face`` written by novelist Oh Jung Hee. The novels come from her memories on how her own parents led later life in loneliness and ill health till the death. The novels embodies writer`s view on how the elderly people relates their everyday life in the end to the death based on her own parents. The elderly people in the novels die lost their connection to the world expressing emotion of loneliness. Their attitude toward death somewhat differ by their age, health status, gender as well as their experience in other`s death in the past. It is hard to find that they understand their life and d...

Binus Business Review, 2018

This research aimed to determine the effect of the reputation of the public accounting firm on th... more This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utili...

Purpose- This study aims to analyze the relationship of the independent board of commissioners, v... more Purpose- This study aims to analyze the relationship of the independent board of commissioners, voluntary disclosure, and firm size to the cost of debt. Design/methodology/approach- The population of this research is property and real estate companies listed on the Indonesia Stock Exchange in 2014-2016. The method of selecting samples using purposive sampling criteria. The analytical method in this study is multiple linear regression analysis. Findings- The results showed that the independent board of commissioners and firm size had no effect on the cost of debt while voluntary disclosure had a negative effect on the cost of debt. Limitations- Limitations in this study: (1) this study only uses property and real estate companies as research objects listed on the Indonesia Stock Exchange; (2) The study period is only 3 (three) years as a sample; and (3) the variables in this study are only three independent variables. Keywords: Independent board of commissioners, Firm size, Voluntary...