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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Measurement : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) JASF (Journal of Accounting and Strategic Finance) Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat Nusantara Nusantara Science and Technology Proceedings VISA: Journal of Vision and Ideas El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Nanda Wahyu Indah Kirana
Department Of Accounting, Economics And Business Faculty. Universitas Pembangunan Nasional “Veteran”, Jawa Timur, Surabaya 60294, Indonesia
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Challenges of Digital Transformation on Good Governance for Improving Public Services Quality Nanda Wahyu Indah Kirana; Nurkholish Majid
Nusantara Science and Technology Proceedings 4th Economics, Business, and Government Challenges 2021
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2022.2307

Abstract

Public institutions provide services continually to strive for quality improvement through good governance. Along with the transformation of the digital era, Good Governance is synchronized with digital-based services in terms of Digital Governance. This study's purpose is to examine how digital transformation in public service can be improved the quality of Good Governance. The digital transformation successfully can be reached through the collaboration between user experiences and senior digital experts. However, Digital Governance encounter several challenges including a lack of relationship between institutional managers with stakeholders as users and the risk of protecting data sources that are prone to leakage. Therefore, good governance still needs to be improved continuously so that it can provide benefits to the wider community. One benefit of implementing good governance of government institutions is the formation of a smart city that results in the convenience and welfare of the community.
Persepsi Konsumen dalam Melakukan Pembayaran BPJS Kesehatan dengan Menggunakan E-Wallet di Masa Pandemi Covid-19 Cornelia Permatasari; Indrawati Yuhertiana; Nanda Wahyu Indah Kirana
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4502

Abstract

This study aims to determine and analyze perceptions of ease of use and perceived risk of interest in using e-wallets in BPJS Health payments and trust as a moderating variable. This research method is descriptive quantitative. The population in this study is the people of Surabaya City. This study used a purposive sampling technique with a total sample of 100 people. The results showed that perceived ease of use had a significant positive effect, while perceived risk had no effect on the intention to use e-wallets for BPJS Health payments. Trust shows being able to moderate perceptions of ease of use, but trust is not able to moderate perceived risk of interest in using e-wallets in making BPJS Health payments. Keywords: Health BPJS, E-Wallet, Trust, Consumer Perception
The Implementation of Islamic University Social Responsibility in Indonesia Acynthia Ayu Wilasittha; Tantina Haryati; Sofie Yunida Putri; Nanda Wahyu Indah Kirana
Nusantara Science and Technology Proceedings 7st International Seminar of Research Month 2022
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2023.3389

Abstract

This research aims to analyze the implementation of Islamic University Social Responsibility in Indonesia. This is a literature review study that was conducted by searching the keyword “Islamic university social responsibility” and filtered to specific literature that refers to the implementation of university social responsibility in Islamic Universities in Indonesia. The results show that not many University Social Responsibility studies are related to Islam because in measuring University Social Responsibility they still use green accounting indicators that consist of environmental awareness, environmental involvement, environmental reporting, and environmental audit. Numerous research has been found to suggest fresh approaches to adopting university social responsibility, like using the Maslahah or Maqashid Syariah concepts. These new models are anticipated to address issues with reporting environmental activities for which there are no guidelines and to offer direction in adopting USR, which is linked to Islamic religious values.
Determinant Factors of Firm Value: Cash Holdings and Dividend Policy as Mediation Eka Yudhyani; Umi Kulsum; Faizal Reza; Astrid Napita Sitorus; Nanda Wahyu Indah Kirana
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.325

Abstract

In times of uncertainty such as a crisis, a company needs to maintain its value for its investors. Theory suggests that for uncertainty, the company needs to have cash holding, but on the other hand, it needs to pay dividends. Therefore, this research aims to prove the relationship between factors that affect firm value with cash holding and dividend policy as mediation. We conduct this research on the manufacturing company from 2015 to 2021 registered on Indonesia Stock Exchange. Using the purposive sampling method, 82 company was chosen and 574 data was studied. To test our hypotheses, we use SmartPLS. The results proved that cash holding can influence firm value, while dividend policy cannot. For the indirect effect, we found that profitability and net working capital indirectly affect firm value through cash holding. We explain the theory and practical implications and describe our study’s limitations. For future research, we suggest differentiating firm value before and during a financial crisis, and the industry sector that has the worst, moderate, and light impact from the crisis.
Analisis Penerapan Sistem Akuntansi Klaim Jaminan Kecelakaan Kerja Dan Jaminan Kematian Pada BPJS Ketenagakerjaan Cabang Juanda Nadifah Ita Purnamasari; Endah Susilowati; Nanda Wahyu Indah Kirana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines 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/costing.v7i1.6938

Abstract

This study aims of knowing the procedures for claims for employment injury security and death security applied by the Juanda Branch of BPJS Ketenagakerjaan in order to produce a proper and adequate claim payment accounting system. This type of research uses descriptive research with a qualitative approach. The data used in this study are primary data and secondary data. Primary data was obtained directly through interviews while secondary data was obtained through official documents related to claims for work accident insurance and death benefits. The results showed that the accounting system for work accident claims and death benefits applied to the Juanda Branch of Employment BPJS complies with PP No. 44 of 2015. However, overall the accounting system that is applied is not effective because the system is still experiencing problems caused by the participants' lack of knowledge regarding the requirements that must be attached in submitting claims and services that are only carried out directly at the office. A letter of heirs made by the relevant agency and a chronology of events made by the company or the police are documents that are often not attached by participants. Keywords: Accounting System, Employment Injury Security, Death Security
Penyuluhan Dan Pendampingan Digitalisasi Keuangan Serta Penentuan Hpp Pada Usaha “Bila Catering” Di Desa Tegalrejo Wulandari Hidayanti; Nanda Wahyu Indah Kirana
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1169

Abstract

In the current era of technological development, MSME players are expected to have the ability to master and take advantage of Digitalization. The development of digitalization provides opportunities for progress in all fields. The field of accounting itself is one of them regarding digital bookkeeping. Bookkeeping is very important in accounting. Currently, there are still many MSMEs that do not know and understand related to recording and preparing financial reports. In addition, many MSMEs, when evaluated regarding the cost of production in determining the selling price, often set the selling price based on the price on the market, so they do not know for sure the profit they get. Therefore, there is a need for socialization and assistance for MSME actors in conducting financial processing using the Application Buku Warung and calculating the Cost of Goods Manufactured. The goal is that MSME actors can find out simple recording or bookkeeping through applications that can be carried everywhere, as well as the actual selling price. The advantages can also increase the awareness of MSME actors in financial reporting. The implementation of this community service is in Tegalrejo Probolinggo Village, namely at the UMKM "Bila Catering". Where the implementation is carried out using 2 (two) methods including observation and interviews. The socialization and assistance were carried out by applying Buku Warung and book to book for recording Cost of Goods Manufactured.
Analisis Komparatif Metode Net, Gross, Dan Grossup Dalam Penerapan Tarif Efektif Rata-Rata (Ter) Pada Karyawan Tetap Di PT X Farrel Sabilillah Putra Achmad; Nanda Wahyu Indah Kirana
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 1 (2024): MEASUREMENT : JURNAL AKUNTANSI JUNI 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i1.6685

Abstract

Faktor penentu dalam manajemen keuangan adalah kas dan laba yang merupakan faktor penentu likuiditas dan profitabilitas perusahaan. Penelitian ini diangkat untuk mengetahui pengaruh metode yang digunakan dalam pemotongan pajak penghasilan terhadap kas dan laba. Penelitian ini menggunakan metode deskriptif komparatif dengan pendekatan kualitatif dalam menganalisis perbandingan atas tiga metode pemotongan pajak penghasilan dengan skema perhitungan Tarif Efektif Rata-rata (TER), yaitu metode net, gross, dan gross up. Data primer diperoleh melalui wawancara dengan manajemen PT X, perusahaan jasa sertifikasi yang menggunakan metode gross up dalam pemotongan pajak penghasilan karyawannya. Hasil penelitian menunjukkan bahwa metode net dan gross memiliki potongan pajak yang sama, namun berbeda pada siapa penanggung pajaknya. Di sisi lain, metode gross up menghasilkan potongan pajak yang lebih tinggi karena adanya tunjangan berupa penghasilan yang diberikan perusahaan. Hasil analisis menunjukkan metode gross memberikan beban paling rendah dibandingkan metode lainnya, yaitu sebesar Rp. 220.200.000. Metode ini menekan beban dan kas keluar, sehingga berdampak positif pada profitabilitas serta likuiditas perusahaan. Namun metode gross memiliki potensi penurunan motivasi pada karyawan.
Pengaruh Self Assesment Good Corporate Governance dan Manajemen Risiko Terhadap Kinerja Keuangan: Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2018-2020 Syafira Puteri Maharani; Nanda Wahyu Indah Kirana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.4153

Abstract

Good implementation of Self-Assessment Good Corporate Governance can support the effectiveness of risk management by ensuring that the corporate governance structure allows for appropriate risk identification, fact-based decision making, and clear accountability in risk management. On the other hand, effective risk management helps support the implementation of the principles of Self-Assessment Good Corporate Governance by minimizing risks that could disrupt the company's performance or reputation. Therefore the puirpose iof this reiseiarch was to deiteirminei thei eiffeict of seilf-asseismeint of good corporatei goveirnancei and risk manageimeint on thei financial peirformancei of banking companieis listeid on thei Indoneisia stock eixchangei duiring thei 2018-2020 peiriod. Thei uiseid data colleiction weirei dokuimeintation and liteiratuirei stuidy. Thei data was analizeid quiantitativeily with classical assuimption teist (Normality Teist, Muiltikolineiarity, Auitokoreilation and Heiteirosceidasticity), Deiscriptivei Statistical Analisis, Muiltiplei Lineiar, Reigreission, Hypotheisis teisting (T teist and F teist). Reiseiarch reisuilt that simuiltaneiouisly, thei indeipeindein variablei has a significant eiffeict on thei deipeindein variablei trouigh thei F teist and partially GCG seilf-asseissmeint has no eiffeifeict on finalcial peirformancei, whilei risk manageimeint partially has an eiffeict on finalcial peirformancei. Thei deiteirminan coeifficieint teist was deipeindeint variablei of 40,1% whilei thei reimaining 59,9% is eixplaineid by otheir variableis that arei not eixamineid.
Analisis Penggunaan Aplikasi E-Peken pada UMKM di Kecamatan Pakal dalam Meningkatkan Penjualan Dian Puspitasari; Nanda Wahyu Indah Kirana
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.4190

Abstract

The phenomenon of increasing digitalization in the small and medium business sector has encouraged SMEs to adopt various digital applications to enhance efficiency and sales. In the Kecamatan Pakal, the use of the E-Peken application by SMEs has become an intriguing topic for research, considering its potential benefits in boosting sales. Pemberdayaan dan Ketahanan Ekonomi Nang Suroboyo also known as E-Peken, is an online shopping platform launched by the Surabaya City Government and is considered a solution for local SMEs. Therefore, this study aims to analyze the impact of using the E-Peken application on increasing SME sales in the Pakal District. This research is based on the Technology Acceptance Model theory, which explains the concept of user behavior towards new information technology systems. The research method used is a descriptive qualitative method. Data in this study were collected through surveys and in-depth interviews with SME owners who use E-Peken. The results of the study show that the owners' perception of the E-Peken application significantly influences a positive attitude and intention to use E-Peken. Additionally, the level of digital literacy among SME owners also plays an important role in determining how effectively the E-Peken application can be used to increase sales.
Pengaruh Financial Distress Dan Capital Intensity Terhadap Tax Avoidance Pada Perusahaan Subsektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020- 2022 Anty Wulandari; Gideon Setyo Budiwitjaksono; Nanda Wahyu Indah Kirana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10663

Abstract

Pendapatan nasional terbesar bagi suatu negara salah satunya ialah bersumber dari pajak. Pajak didasarkan pada pendapatan atau keuntungan yang diperoleh pembayar pajak, maka pengumpulan pajak yang tinggi merupakan tanda ekonomi yang kuat di suatu negara. Namun, karena dapat menurunkan pendapatan dan mereka tidak menerima manfaat langsung dari pembayaran pajak mereka, pajak menjadi beban bagi masyarakat umum. Hal inilah yang menjadi alasan mengapa individu atau bahkan perusahaan melakukan penghindaran pajak. Penelitian ini bertujuan untuk mengeksplorasi kontribusi financial distress dan capital intensity terhadap tax avoidance pada perusahaan subsektor food and beverage yang terdaftar di BEI pada tahun 2020-2022. Sebanyak 101 sampel dipilih untuk penelitian ini dengan menggunakan teknik puposive sampling. Dalam penelitian ini menggunakan penelitian kuantitatif digunakan. data dianalisis dengan mengimplementasikan teknik regresi linear berganda, analisis statistik deskriptif, uji asumsi klasik, dan pengujian hipotesis adalah metode analisis data yang digunakan. Temuan menunjukkan bahwa financial distress dan capital intensity tidak berkontribusi terhadap pengaruh tax avoidance.
Co-Authors Acynthia Ayu Wilasittha Annisa Kurniawan Anty Wulandari Astrid Napita Sitorus Budiwitjaksono, Gideon Setyo Cornelia Permatasari Dian Puspitasari Eka Yudhyani Endah Susilowati Faizal Reza Farrel Sabilillah Putra Achmad Haryati, Tantina Indrawati Yuhertiana Nadifah Ita Purnamasari Nurkholish Majid Rachmanita Eza Putri Wiyandari Sofie Yunida Putri Syafira Puteri Maharani Wijoseno Lelono, Titin Ruliana, Umi Kulsum Wulandari Hidayanti