Khayatun Nufus

Bio: Khayatun Nufus is an academic researcher. The author has contributed to research in topics: Financial ratio & Mathematics education. The author has an hindex of 3, co-authored 5 publications receiving 50 citations.

A Systematic Literature Review of Education Financing Model in Indonesian School

Abstract: Financing school education is one of the issues faced by many countries, this is related to inclusive education, namely education for all people. This article was written to review three financial journals in schools, the evaluation of this article aims to identify the strengths and weaknesses contained in these three articles. The results of the three journals show that there must be an active role for the government in implementing loan schemes for students and support to schools so that the number of education participation can increase significantly.

Analysis of Financial Performance: Case Study of Pt. X Employee Cooperative

Abstract: espanolEste estudio tiene como objetivo determinar el nivel de salud, crecimiento y perspectivas comerciales de los empleados de la cooperativa PT. X. Los resultados de este estudio indican que los trabajadores de nivel de salud general PT. X se encuentran en la categoria “moderadamente saludable” obteniendo la puntuacion media de 68,00. Basado en el resultado de un analisis de tamano comun del balance general y resultado operativo para el periodo 2014-2018, PT. X no experimento un crecimiento significativo y se mantuvo realmente estable. Si bien se basa en el analisis del informe de segmento, el negocio de prestamos multiproposito es el negocio que tiene mas perspectivas de desarrollo. EnglishThis study aims to determine the level of health, growth and business prospects of the employees of the PT. X cooperative. The results of this study indicate that employees of general health level PT. X are in the category "moderately healthy" obtaining the average score of 68.00. Based on the result of a common size analysis of the balance sheet and operating result for the 2014-2018 period, PT. X did not experience significant growth and was really stable. Although based on the analysis of the segment report, the multipurpose loan business is the business with the most prospects for development.

Analysis of Financial Performance of Local Government through South Tangerang Calculation of Realization Regional Budget

Abstract: Regional autonomy is the authority of the autonomous regions to organize and take care of its people, in accordance with the regulations applicable law. To assess the performance of local government (local government) in managing local financial is to perform financial ratio analysis of the financial statements and the realization of local government budgets. The purpose of this study was to determine the financial performance of South Tangerang City Government for 2010-2014 as well as to determine the level of efficiency and effectiveness of South Tangerang city government in managing its resources. The data used in this research is descriptive quantitative research that the financial statements of Local Government. Furthermore, the data will be analyzed using a number, ranging from data collection, interpretation of the data and the appearance of the resultsData used are secondary data from Revenue Budget Realization Report and Expenditure South Tangerang City in 2010-2014 After analysis, the results showed that (1) Financial performance Revenue South Tangerang City Regional are generally said to be good. This is evidenced (a) Ratio Independence Regional Income average above 100%, (b) Ratio Effectiveness and Efficiency of Local Taxes, the general effectiveness ratio average of 55.002% and the ratio of average efficiency of 5.3304%, Degree ( 2) Financial performance Regional Shopping South Tangerang City Government in general can be quite good. Keywords : Financial Performance, independence ratio, the ratio of the effectiveness of efficiency, the ratio growth

The Effect of Return on Equity and Earning Per Share on Stock Prices Period 2011 – 2017 (Case Study: Adaro Energy, Tbk.)

Abstract: The purpose of this study is to know the Return On Equity (ROE), Earning Per Share (EPS) and the Share Price of PT. Adaro Energy, Tbk. and to determine the effect of Return On Equity (ROE), Earning Per Share (EPS) both partially and simultaneously on the stock price of PT. Adaro Energy, Tbk. 2011 – 2017 period. This study uses secondary data, namely data taken indirectly from the source. The research method uses a quantitative descriptive approach and tests the classical assumptions which include, normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, and data analysis including simple linear regression, multiple linear regression, test coefficient of determination, and hypothesis test (t and F) . The partial test results (t test) for the ROE variable on stock prices obtained t hitung = 2.522 0.05 which means that Ho is accepted and H1 is rejected where ROE does not have a significant effect on stock prices, while for EPS variables on stock prices obtained t hitung 4.316> 2.570 with a significance of 0.008 6,94 with a significance number of 0,031 <0,05, which means that Ho is rejected and H3 is accepted where there is a significant effect between ROE and EPS simultaneously on Stock Prices. The Coefficient of Determination (KD) is indicated by the number 0.825 which concludes that ROE and EPS contribute 82.5% to the Stock Price, while the remaining 17.5% is influenced by other variables not examined. Keywords: Return On Equity (ROE), Earning Per Share (EPS), and Stock Price. DOI : 10.7176/RJFA/10-10-14 Publication date :May 31 st 2019

Effect of Financial Distress Ratio Banking Company in Indonesia Period 2011-2015

Abstract: This study aims to analyze the influence of financial ratios proxied with Non Performing Loans (NPLs), Loans to Deposit Ratio (LDR), Operational Costs to Operating Income (BOPO), and Return On Assets (ROA) to financial distress. The data used in this research is obtained from the Annual Publication Financial Report of commercial bank period 2011-2015.The population in this study were 35 commercial banks registered in the Directory of Bank Indonesia in the category of Private Foreign Exchange National Banks. After passing the stage of purposive sampling, obtained 16 (distress). The statistical method used to test the research hypothesis is logistic regression method.results showed that all ratios simultaneously (simultaneously) have an effect on financial distress but partially have no effect. The NPL ratio has no significant positive effect, LDR ratio has no significant positive effect, BOPO ratio has negative effect is not significant and ROA ratio has negative effect is not significant. Keywords: NPL, LDR, BOPO, ROA, Financial Distress, Logistic Regression

Dasar-dasar manajemen

Abstract: PENDAHULUAN Definisi • Menurut Harold Koonts & Cyrill O'Donnel: Management involves getting thing done though and with people. • Menurut R. Makharita: Management is the utilization of available or potentials resource in a achieving a given end. • Menurut Tom Degenaars: Management is defined as a process dealing with guided group activity and based on disticnt objectives which have to be achieved by the involvement of human and non human resonrces.

The Influence Of Digital Marketing & Innovasion On The School Performance

Abstract: This study aims to analyze the effect of digital marketing on school performance, the influence of innovation on school performance and the influence of digital marketing on school performance. The analytical method used in this research is structural equation modeling (SEM) to determine the causal relationship between latent variables contained in structural equations. The analysis tool used is with the help of Smart PLS. The method used in this research is quantitative methods, data collection methods by distributing questionnaires to the teacher. The results of the questionnaire returned were 150 respondents. Based on the results of data analysis, it is concluded that innovation has a significant effect on teacher performance, digital marketing has no significant effect on teacher performance, digital marketing has a significant effect on innovation.

Effects of implementation of International Public Sector Accounting Standards on Nigeria’s financial reporting quality

Abstract: The purpose of this paper is to examine the effects of the implementation of the International Public Sector Accounting Standards (IPSAS) on Nigeria’s financial reporting quality.,The study employed a survey research design to determine the effects of the implementation of the IPSAS on Nigeria’s financial reporting quality. Partial Least Square 3(SmartPLS 3) technique of analysis was applied to achieve the research objective.,The study found that accountability positively and significantly affects the quality of financial reporting in Nigeria. Specifically, IPSAS has improved the level of accountability, which in turn improved Nigeria’s financial reporting quality.,The study only explored two explanatory variables whereas other variables such as transparency, corruption minimization, comparability and faithful representation were not considered in this study. It is, therefore, recommended that further studies could expand the scope to cover some other variables not included in this paper.,IPSAS-Accrual has engendered the Nigerian Government to launch the Asset Tracking and Management Project (ATMProject) in order to easily track its assets for the purpose of accountability. Thus, accountability was discovered in this study to be the most essential factor to enhance the quality of financial reporting using accrual-based IPSAS in Nigeria.,Accountability will impact positively on the lives of Nigerians in relation to the application of public funds to impact on the lives of the masses.,The statistical significance of accountability found in this study, using partial least square technique of data analysis, will further enhance financial integrity in the country.

Basic Accounting

Abstract: Basic Accounting is a complete, step-by-step course in elementary accounting. Giving clear and concise explanations of accounting principles and practice including PAYE, cashflow statements, accounting for share capital, accounting standards and non-financial reporting, it is perfect for the newcomer to basic accounting, the first- level accounting student or anybody needing to brush up their accounting skills. No prior knowledge of bookkeeping or accounting is assumed. Clear explanations, diagrams and worked examples enable you to master the basic principles then apply them to practical examples to consolidate and test your knowledge.