Nana Nofianti - Academia.edu (original) (raw)

Papers by Nana Nofianti

Journal of Applied Business, Taxation and Economics Research, Apr 30, 2022

This study aims to examine the effect of budget planning, the quality of human resources on budge... more This study aims to examine the effect of budget planning, the quality of human resources on budget absorption with organizational commitment as a moderating variable (empirical study Of the OPD on Serang City). This research is a type of quantitative research, data is collected by distributing questionnaires directly with purposive sampling technique to the respondents. While the respondents are functional officials in agencies/work units within the Serang City government who are certainly involved in the budgeting process, with a total of 90 respondents who can be processed. The analytical method used in this study is moderate regression analysis (MRA). From the results of moderate regression analysis (MRA), four hypotheses show their effect on budget absorption, namely: 1) budget planning has a significant effect on budget absorption 2) quality of human resources has a significant effect on budget absorption 3) the interaction between budget planning and organizational commitment as a moderating variable has a significant effect on budget absorption 4) the interaction between the quality of human resources and organizational commitment as a moderating variable has a significant effect on budget absorption.

Monex : Journal of Accounting Research - Politeknik Harapan Bersama Tegal, Jul 31, 2021

Tujuan dari dilakukannya riset ini yaitu untuk mengetahui adanya pengungkapan model; intellectual... more Tujuan dari dilakukannya riset ini yaitu untuk mengetahui adanya pengungkapan model; intellectual capital (IC) di universitas yang mempunyai nilai akreditasi A pada Provinsi Banten. Riset ini termasuk penelitian yang menggunakan data sekunder yang difokuskan pada objek kajian yaitu di laman universitas. Adanya intellectual capital (IC) sesuai framework ialah ada sebesar 46 item antara lain 8 human capital dan juga 23 structural capital serta 15 relational capital. Riset ini menggunakan 2 tahapan dalam menganalisis data, yaitu 1. content analysis maksudnya dalam menganalisis data, memakai cara checklist pada item intellectual capital (IC) yang dilakukan pengungkapan pada laman di setiap universitas dan 2. teknik Mann Whitney test dengan bantuan SPSS 20. Hasil riset ini yaitu pada universitas yang mempunyai nilai akreditasi A di Provinsi Banten paling banyak melaksanakan suatu pengungkapan terhadap intellectual capital (IC) dalam bentuk narasi maupun gambar atau grafik. Hasil riset menunjukkan nilai asymp. Sig.(2-tailed) mendapatkan sekitar 0,439 (> 0,05) mempunyai arti bahwa tidak mempunyai suatu perbedaan secara signifikan antara universitas swasta dengan universitas negeri pada pelaksanaan pengungkapan intellectual capital (IC).

MOVE: Journal of Community Service and Engagement

Quality Family Village (Kampung KB) is defined as a regional unit at the village level where ther... more Quality Family Village (Kampung KB) is defined as a regional unit at the village level where there is integration and convergence in the implementation of empowerment and strengthening of family institutions in all its dimensions in order to improve the quality of human resources, families and communities. As a development approach that is universal, and in order to improve quality of human resources as well as optimizing the implementation of empowerment to strengthen family institutions, it is necessary to encourage the implementation of Quality Family Villages in every village/kelurahan. For this reason, the KKM 16 Thematic UNTIRTA group carried out and socialized the Quality Family Village Work Program (Kampung KB) to improve the quality of life of the people in Sumurbatu Village, Cikeusik District, Pandeglang Regency, Banten Province. The implementation of this socialization uses the seminar method where the teaching materials are presented by the speaker to the residents. The ...

Dedication : Jurnal Pengabdian Masyarakat

Tujuan kegiatan pengabdian masyarakat ini adalah pengenalan dan workshop perhitungan harga pokok ... more Tujuan kegiatan pengabdian masyarakat ini adalah pengenalan dan workshop perhitungan harga pokok produksi tentang pemanfaatan bahan alami untuk pengembangan produk ecoprint di Kecamatan Cilegon, Banten. Bahan alami ini khususnya terkait dengan tanaman- tanaman atau unsur – unsur tanaman yang ada di sekitar lingkungan khususnya tanaman yang tumbuh secara liar/alami. Mitra pengenalan dan workshop ini adalah Komunitas PKK dan PKG PAUD Kecamatan Cilegon. Workshop ini, diharapkan dapat memperoleh pemahaman yang baik tentang jenis tanaman dan pemanfaatan bahan alami dari tanaman menjadi suatu karya seni yang mempunyai nilai lebih serta perhitungan dalam proses produksinya. Metode yang dipakai pada pengabdian masyarakat ini di antaranya 1.)Ceramah 2.)Tutorial 3.)Diskusi. Setelah workshop iniselesai, diharapkan mitra dapat memiliki keterampilan baik secara mandiri atau kelompok dalam pemanfaatan bahan alami untuk pengembangan produk ecoprint serta dalam proses perhitungan harga pokok produ...

Journal of Applied Business, Taxation and Economics Research

Jurnal Pengabdian Dinamika, Nov 1, 2018

The purpose of this activity is to provide training on financial reporting and tax calculation fo... more The purpose of this activity is to provide training on financial reporting and tax calculation for SMEs. Micro, Small and Medium Enterprises (SMEs) in need of bookkeeping and accounting skills are easy to apply in order to prepare financial statements in accordance with Financial Accounting Standards (SAK) ETAP 2011 and can carry out tax obligations to the State in accordance with Regulation 46 of 2013. Problems faced by SMEs is required to prepare financial statements and conduct of tax obligations. While SMEs are not or less capable of making financial statements and therefore can not know the financial position, financial performance, owners' equity in the past and carry out tax obligations. To facilitate SMEs in financial reporting and tax calculation, it takes a simple bookkeeping accounting standards based on the current and the calculation of tax for SMEs. Partners in community service activities are the SMEs in Serang. The method of this activity by providing training in financial reporting and tax calculations.

Seminar Nasional Sains dan Teknologi Informasi (SENSASI), Oct 4, 2021

Jurnal Ekonomi, 2022

This study examines the effect of ongoing bankruptcy predictions on audit opinions with previous ... more This study examines the effect of ongoing bankruptcy predictions on audit opinions with previous opinions as moderating variables in the manufacturing industry listed on the Indonesia Stock Exchange during the 2014-2019 period. Measurement of bankruptcy prediction variables using Altman's.Z-Score. The sampling technique used in this research is the purposive.sampling method. In.addition, the regression analysis.model used to examine the interaction of bankruptcy prediction variables with previous opinions uses Moderated.Regression Analysis (MRA). The test results prove that the bankruptcy prediction as measured by Altman's Z-Score has a negative effect on ongoing concern audit opinion. Other evidence confirms that the prior opinion variable as measured by the dummy variable reduces the relationship between bankruptcy prediction and going concern audit opinion.

Penelitian ini bertujuan mengidentifikasi pengungkapan atas intellectual capital (IC) pada laman ... more Penelitian ini bertujuan mengidentifikasi pengungkapan atas intellectual capital (IC) pada laman universitas dengan nilai akreditasi A di Provinsi Banten. Penelitian ini menggunakan data sekunder yang diambil dari laman universitas sebagai objek kajian. Item intellectual capital (IC) berdasarkan framework yaitu terdiri atas 46 item diantaranya 8 human capital , 23 structural capital , dan 15 relational capital . Analisis data dilakukan dalam dua tahap, yaitu: pertama, Content analysis yaitu analisis dengan memberikan checklist terhadap item intellectual capital (IC) yang diungkapkan pada laman masing-masing universitas dan yang kedua adalah dengan dilakukan uji beda menggunakan Mann Whitney test di dalam SPSS 20. Hasil penelitian menunjukkan bahwa universitas dengan nilai akreditasi A di Provinsi Banten lebih banyak melakukan pengungkapan intellectual capital (IC) berupa narasi dan gambar/ grafik. Hasil lainnya menunjukan nilai asymp. Sig.(2-tailed) sebesar 0,439 (lebih besar dari 0...

MOVE: Journal of Community Service and Engagement, 2021

This community service tries to identify, analyze and solve financial report problems for Micro, ... more This community service tries to identify, analyze and solve financial report problems for Micro, Small and Medium Enterprises in Tenjoayu Village, Serang Banten. As a village that is in its infancy, Sindangsari Village requires the intervention of academics to improve the quality of human resources in accordance with the existing potential. The basic problem for Micro, Small and Medium Enterprises in Tenjoayu Village is the low knowledge of financial reports and taxation of Micro, Small and Medium Enterprises in Tenjoayu Village. This community service is carried out using persuasive methods for Micro, Small and Medium Enterprises in Tenjoayu Village, lectures, and field practice. This activity aims to improve the quality of human resources in Micro.

Journal of Applied Accounting and Taxation, 2018

This study aimed to analyze the influence of voluntary discloure on financial performance with co... more This study aimed to analyze the influence of voluntary discloure on financial performance with cost of capital as an intervening variable. Voluntary disclosure is measured by an index, financial performance in proksikan with Return on Asset and cost of capital is proxied by the CAPM. The sample in this study are as many as 55 companies, and samples used in this study is a manufacturing company listed on the Indonesia Stock exchange. The statistical method used is regression analysis with path analysis. Based on the test results showed that the index Voluntary Disclosure affect corporate financial performance. Voluntary Disclosure Index was observed to have an influence on cost of capital. Cost of capital have an influence on the financial performance and cost of capital mediate the association of voluntary disclosure and financial performance.

Jurnal Riset Akuntansi Terpadu, 2017

The increase in tax revenues in Indonesian related to the application of the Self Assessment Syst... more The increase in tax revenues in Indonesian related to the application of the Self Assessment System. Application of self assessment system causing tax arrears. To overcome these problem, tax collection with reprimand letterand forced letter is a series of action in order to pay off the tax debt underwriter taxes to increase tax revenue. The purpose of this research is to examine the effect of the variabel registered PKP, SSP PPN, SPT Masa PPN (means and concrete manifestation of the self assessment system), tax collection with reprimandletterand forced letter of value added tax on tax service office pratama serang from 2013 to 2015. Result of this research showed that : variable registered taxable entrepreneur, tax payment slipof PPN deposited, notificationletter of PPNreported(X1, X2 and X3) have a significant influence on the dependent variable value added tax revenue (Y), , tax collection with reprimand letter and tax collection with forced letter (X4 and X5) not have a significant influence on the dependent variable value added tax revenue (Y).

International Journal of Economics and Business Administration, 2020

Purpose: The main aim of this research is to examine the role of ownership's concentration modera... more Purpose: The main aim of this research is to examine the role of ownership's concentration moderating of dividend policy effects on firm value. Design/methodology/approach: For the empirical part we have used a sample of 23 companies with five years of observation a total of 115 data observations. The retrieval of data observations in the sample was based on certain criteria in the period of 2014-2018. Findings: The result supported the hypothesis that dividend policy had a positive effect on firm value. Besides, the concentration of ownership weakened the relationship between the dividend policy and the firm value. Results proved that companies in Indonesia whose ownership had been owned by families would affect management policies, such as dividend policy. Practical Implications: Therefore, the concerns of business ethics in Indonesia had been weak. It was supporting the allegation that law enforcement in Indonesia was weak. Originality/value: The Novelty of testing the concentration of ownership as a moderating variable.

Jurnal Warta Desa (JWD), 2021

The preparation of financial reports which has been seen as a difficult thing for Micro, Small an... more The preparation of financial reports which has been seen as a difficult thing for Micro, Small and Medium Enterprises (MSMEs). The proposed community service program is a community service program that aims to provide easy solutions for Micro, Small, and Medium Enterprises in Banten Province in preparing financial reports. As a form of community service, community service was held with the theme "Workshop on the Preparation of MSME Financial Reports based on SAK EMKM". The workshop will be conducted in the form of presentation of basic accounting material and presentation of SAK EMKM.

TRIKONOMIKA, 2015

The purpose of this study is to examine the effect that caused the application corporate governan... more The purpose of this study is to examine the effect that caused the application corporate governance (Measured by the corporate governance index of the IICG) in the exercises oversight of the conduct of the environmental disclosure (Measured by IER Index of Suhardjanto), and to determine whether environmental performance the company (Measured with PROPER) as a moderating variable can be moderate influence of application corporate governance to environmental disclosure of company PROPER participants and listed in Indonesia Stock Exchange during 2010-2013 period. The method used to collect data is the purposive sampling method. Sampling criteria in this study is the Company that participate in Program Performance Rating (PROPER) 2010-2013, which listing in Indonesia Stock Exchange (IDX). The sample consists of 27 Companies selected from the population as much data as 28 the company. The results showed that: 1) corporate governance significant positive effect on environmental disclosur...

Jurnal Keuangan dan Perbankan, 2016

This research aims to know the influence of variable capital structure as measured by debt to equ... more This research aims to know the influence of variable capital structure as measured by debt to equity ratio (DER), the investment opportunity set as measured by the market to book ratio (MBA) asset and liquidity as measured by the current ratio (LIQ) against the value of the company that projected through the Price to Book Value (PBV) on the banking company listed on the Indonesia stock exchange (idx) of the period 2009-2013. This research population is 39 banking company. Purposive Sampling was used as sampling techniques and 29 companies selected as research samples. This study uses secondary data analysis and multiple regression. The results shows that the structure of capital and investment opportunity set has positive influence to the value of the company's liquidity and has no effect on the value of the company. While the size of the company as a control variable has a significant positive influence to the value of the company. Simultaneous capital structure, investment opportunity set and the liquidity effect significantly to the value of the company.

ETIKONOMI, 2015

The aim of this research is to empirically examine the influence of the capital structure, firm s... more The aim of this research is to empirically examine the influence of the capital structure, firm size and dividend policy of the earnings response coefficients and the influence of conservatism accounting as moderation variable. Techniques of data analysis in this study used moderated regression Analysis. The results of this study showed that partially results of the study showed that capital structure and firm size had negatif and significant effect on earnings response coefficients, but the dividend policy had not significant effect on earnings response coefficients. Capital structure had does not affect accounting conservatism moderated the earnings response coefficient; firm size moderated accounting conservatism and dividend policy had an affect on moderated accounting conservatism effect on earnings response coefficientsDOI: 10.15408/etk.v13i2.1882

ARSY : Jurnal Aplikasi Riset kepada Masyarakat, 2020

Kegiatan ini diselenggarakan atas dasar banyaknya usaha mikro, kecil dan menengah (UMKM) belum me... more Kegiatan ini diselenggarakan atas dasar banyaknya usaha mikro, kecil dan menengah (UMKM) belum melakukan pencatatan atas kegiatan usahanya. Pelaksanaan kegiatan ini melibatkan sepuluh UMKM yang ada di Provinsi Banten. Dengan memanfaatkan smartphone, UMKM dapat menghasilkan laporan keuangan usahanya dengan mudah, cepat, dan tepat. Hasil dari kegiatan ini adalah UMKM menghasilkan laporan keuangan usahanya yang dapat digunakan sebagai informasi dan kontrol usahanya. Kata Kunci : Informasi, Laporan Keuangan, Aplikasi Smartphone