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All Journal Jurnal Pendidikan Akuntansi Indonesia AKRUAL: Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) Jurnal Organisasi Dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) JURNAL EKSBIS Enrichment : Journal of Management Atestasi : Jurnal Ilmiah Akuntansi
Norhamida, Hana
Universitas Terbuka
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI PENCIPTAAN KEMAKMURAN DALAM MERGER DAN AKUISISI Norhamida, Hana
Jurnal Organisasi dan Manajemen Vol. 2 No. 2 (2006)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (32.293 KB)

Abstract

One of the company strategies to remain existing and developing in the creating of wealth as by merger and acquisition. Researchs say that some factors may influence it. This paper will explain some factors that may influence the wealth-creation for stock holder of acquisitor/bidder and target firm. The measurement of wealth used by public company do not require any financial statement analysis like measurement of value creation performance, because measurement of wealth rely on stocks market. The wealth-creation in the merger and acquisition transaction through abnormal return may be influenced by many factors as the following: acquisition type, form of payment, quantity of bidder, level of diversification, ownership distribution, management performance, firm size, and regulation.  acquisition, merger, wealth-creation.
TRANSFER INFORMASI INTRA INDUSTRI ATAS PENGUMUMAN RIGHTS ISSUE DI BURSA EFEK JAKARTA Hana Norhamida
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2006.v10.i2.335

Abstract

The objective of this study is to examine the existence of intra-industry information transfer of the announcement of rights issue. This research has three tests. First, it is the information content test of the announcement of rights issue by issuers firm (event study standard). Second, it is an intra-industry information transfer test that examines information content of the announcement of rights issue by non-issuers firm. Two-first tests verify the significance of abnormal return obtained by issuers firm and non-issuers firm through t-test. Third, it is a regression test, which is to examine the influence of variable of bid-ask spread and variable of relative size of rights issue – as independent variables to variable of non-issuers firm’s abnormal return – as dependent variable. The samples of this study consist of 32 issuers firm and 149 non-issuers firm. All of them are the members of manufacturing firm listed in Jakarta Stock Exchange (JSX) in the period of 1997-2002. This study uses purposive sampling method. The window period is ten days surrounding of the announcement of rights issue (-5, 0, +5). The event date is the listing date of rights issue in JSX.The results of this study are as follows. First, there is information content for the announcement of rights issue that is shown with the existence of marginally significant negative abnormal return obtained by issuers on t-1. This result confirms Marsden (2000). Second, there is an evidence about intra-industry information transfer – there is a significantly positive abnormal return on t-3 and a significantly negative abnormal retun on t+4. Both of them show the existence of contagion effect because the direction of issuers firms and non-issuers firm’s abnormal return on t-3 and t+4 (when the intra-industry information transfer exists significantly) is equal. It shows that commonality industrial factors have the role in this research. The negative intra-indutry information transfer confirms Szewczyk (1992). Third, there is not a significantly influence for variable of bid-ask spread and variable of relative size of rights issue to variable of non-issuers firm’s abnormal return.
Presenteeism Among Accounting Educators: The Role of Work-Family Conflict, Work Engagement, and Organizational Support in Covid-19 Pandemic Sakina Nusarifa Tantri; Hana Norhamida; Agus Prasetyo
Jurnal Ilmiah Akuntansi Vol 7 No 1: June 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i1.43407

Abstract

This study depicts the work-family conflict and presenteeism model using moderating variables, namely work engagement and perceived organizational support. This study aims to investigate the effect of work-family conflict on presenteeism, and the moderating effects of work engagement and perceived organizational support on the relationship between work-family conflict and presenteeism. The method used in this study is quantitative with survey as the data collection method. Using questionnaire, the data of this study were collected from 68 participants. This study used moderated regression analysis to analyze the data. The finding of this study is that the work-family conflict significantly affects presenteeism. Meanwhile, work engagement and perceived organizational support are predictor moderating variables. This study implies that accounting educators and organizations should consider the presenteeism phenomena by understanding the work-family conflict, work engagement, and perceived organizational support.
EXAMINING PLAGIARISM IN ACCOUNTING ONLINE DISTANCE EDUCATION: DOES RELIGIOSITY MATTER? Tantri, Sakina Nusarifa; Norhamida, Hana; Suryani, Pesi
Jurnal Pendidikan Akuntansi Indonesia Vol 22, No 1 (2024): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v22i1.70419

Abstract

Online and distance education has an increasing interest among higher education, especially in Indonesia. Plagiarism is one of academic dishonesty cases that arise in the online and distance education. This study aimed at examining actual plagiarism among students in online distance education in accounting program by investigating the impact of intention to plagiarize as an independent variable and religiosity as a moderating variable. This study used quantitative method and the data was collected using a survey through 249 accounting online distance education students. The sampling technique used in this study was purposive random sampling. Moderated Regression Analysis was implemented to test the hypothesis of this study. This study found that intention to plagiarize has a positive impact on actual plagiarism, while religiosity has a negative impact on intention to plagiarize and actual plagiarism. For the moderating effect, it is found that religiosity moderates the influence of intention to plagiarize on actual plagiarism. This study implies that students should develop their religiosity and it is important for online distance higher education institutions, especially in accounting program, to improve the curriculum that can increase the religious value to the students to minimize plagiarism. Keywords: religiosity, intention to plagiarize, plagiarism, online distance education
Dampak Tata Kelola Perusahaan terhadap Kinerja Perusahaan Brayen Prastika Dwiputra; Meirani Harsasi; Hana Norhamida
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i11.52295

Abstract

Kinerja perusahaan selalu tercatat dalam annual report perusahaan yang di tampilkan melalui website perusahaan atau website yang berisi kumpulan laporan keuangan atau tahunan perusahaan seperti yahoo finance dan idx.co.id. Kinerja perusahaan juga dapat dijadikan ukuran bagi investor untuk menanamkan modalnya ke dalam perusahaan. Peranan Good Corporate Governance (GCG) sangatlah penting bagi kemajuan perusahaan karena dengan adanya GCG perusahaan akan transparan terhadap kebijakan sehingga melindungi kepentingan stakeholder. Penelitian ini menggunakan pendekatan kuantitatif yang berfokus kepada pengujian hipotesis dan data yang bersifat terukur. Hasil penelitian ini adalah Board Sizemempunyai pengaruh positif dan signifikan terhadap kinerja perusahaan dengan proksi ROA; proporsi Komisaris Independen mempunyai pengaruh positif tidak signifikan terhadap kinerja perusahaan dengan proksi ROA; dan Board Gender Diversitymempunyai pengaruh negatif tidak signifikan terhadap kinerja perusahaan dengan proksi ROA.
THE INFLUENCE OF BLOCKHOLDER OWNERSHIP , PROFITABILITY, AND FIRM SIZE ON TAX AGGRESSIVITY Ngurah Budiartha Wicaksana; Lela Nurlaela Wati; Hana Norhamida
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (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.v7i5.12090

Abstract

In Indonesia, foreign direct investment is increasing, but in the field, companies with foreign capital say they are making losses to avoid paying taxes, so this is very counterproductive by opening up foreign investment, but the companies are actually losing money both fiscally and commercially. This research aims to analyze the influence of blockholder ownership , profitability, and firm size on tax aggressiveness. This research uses the data analysis method that will be used in this research, namely partial and multiple regression analysis, where the processing uses descriptive statistical analysis. This research uses computer program tools to manage data in the form of Eviews software version 10 . The research results show that the blockholder ownership variable has no effect on tax aggressiveness, but the profitability and firm size variables do tax aggressiveness. So that service companies are expected to pay more attention to the possibility of tax aggressiveness occurring both internally and externally to the company, and the government to tighten and clarify the contents of regulations regarding tax aggressiveness so that companies truly comply with the obligation to pay taxes
Toxic leadership and its impact on organizational culture: auantitative study on millenial lecturers Tantri, Sakina Nusarifa; Norhamida, Hana; Suryani, Pesi
Enrichment : Journal of Management Vol. 14 No. 5 (2024): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i5.2106

Abstract

At present, a significant number of individuals in the education sector belong to the millennial generation. This generation is crucial for the future development of the education field. This study seeks to explore the effects of toxic leadership on organizational culture, specifically through the perceptions of millennials in higher education institution. Utilizing a quantitative approach, the research gathers primary data via online survey questionnaire. The analysis is conducted using linear regression. A key innovation of this study is that it is focusing on the views of millennial educators concerning toxic leadership and its impact on organizational culture in higher education in Indonesia, since there are lack of literatures in similar topic. As a result, toxic leadership found to negatively impacts organizational culture in higher education institution, based on millenials’ perspectives. The outcomes of this research are anticipated to contribute valuable insights to the existing literature on leadership culture and the dynamics of educational organizations in Indonesia
Examining Indonesian Accountants’ Dark Triad, Subjective Norm, and Peers’ Behavior in Influencing Their Ethical Intention Hana Norhamida; Sakina Tantri; Pesi Suryani
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.527

Abstract

Among the unpleasant human traits that have been introduced by researchers in the psychology literature is the Dark Triad. The Dark Triad are three characteristics that correlate with each other and attract attention in the empirical realm, namely Machiavellianism, Psychopathy and Narcissism (Machiavellianism, Psychopathy, and Narcissism). This study examines the ethical model of accountants in Indonesia. This study aims to investigate the effect of dark triad (which consists of Machiavellianism, narcissism, and psychopathy) and subjective norm toward perceived peers’ behavior and ethical intention. The method used in this study is quantitative method with survey as the data collection method. Using questionnaire, the data of this study were collected from 68 participants. This study used moderated regression analysis to analyze the data. The findings of this study indicate that dark triad does not significantly affect perceived peers’ behavior but significantly affects unethical intention. Meanwhile, subjective norm has a significant effect on perceived peers’ behavior but does not significantly affect unethical intention. This study also reveals that perceived peers’ behavior has a significant influence on unethical intention. This research provides benefits as literature contributor that describes the profile of Indonesian accountants according to personality theory and subjective norms, as well as how personality and subjective norms can shape characters that affect perceptions of unethical behavior, intentions to take unethical actions in decision making.
LEVERS OF CONTROL, MANAGEMENT INNOVATION AND ORGANIZATIONAL PERFORMANCE IN HEAVY EQUIPMENT AND TRUCK COMPANIES IN NORTH KALIMANTAN Chandra, Rita; Ismail, Tubagus; Norhamida, Hana
JURNAL EKBIS Vol 26 No 1 (2025): Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to evaluate the crucial role of management control systems on organizational performance, by adopting the levers of control framework developed by Simons (1994). The sample in this study consisted of employees who held supervisory positions in heavy equipment and truck companies operating in the North Kalimantan region. The sampling technique used the purposive sampling method by distributing questionnaires to related companies, and succeeded in obtaining 57 respondents. Hypothesis testing was conducted using the PLS-SEM approach. The results of the analysis showed that enabling control has a direct effect on organizational performance, while constraining control has an indirect impact. In addition, management innovation has been shown to have a direct effect on organizational performance, and is a mediator in the relationship between constraining control and organizational performance.
The Relevance of Social Factors and The Fraud Triangle Model Factors in Detecting Academic Fraud in Accounting Student: Perceptions of Indonesian Millennials Norhamida, Hana
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p16-30

Abstract

Introduction/Main Objectives: This study aims to test social factors and the fraud triangle model can be the basis for detecting fraud by accounting students in Indonesia. Background Problems: Indonesia is a country with a large number of public and private universities with accounting study programmes among ASEAN countries. But, the number of professional accountants currently available is still unbalanced when compared to the number of companies in Indonesia. Research Methods: This research when viewed from the analysis approach can be classified into the type of quantitative research. The data analysis that will be carried out in this study is to use a statistical approach consisting of descriptive statistics, classical assumption tests, model feasibility tests, and research hypothesis testing. Finding/Results: This research shows some important research results. First, the results of hypothesis testing show that the variables of pressure, opportunity, rationalisation, and social trust have a positive effect on behavioral intention to cheat. Second, the results of hypothesis testing show that the variables of pressure, opportunity, rationalisation, social trust, and behavioural intention to cheat have a positive effect on cheating behaviour. Third, the test results also show that pressure, opportunity, rationalisation, and social trust can lead to behavioral intention to cheat which in turn can lead to cheating behavior. Finally, the results of testing this hypothesis have not been able to prove the influence of subjective norms on behavioural intention to cheat and cheating behaviour.
Co-Authors Agus Prasetyo Brayen Prastika Dwiputra Chandra, Rita Meirani Harsasi Ngurah Budiartha Wicaksana Pesi Suryani Sakina Nusarifa Tantri Sakina Tantri Suryani, Pesi Tubagus Ismail Wati, Lela Nurlaela