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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Monex: Journal of Accounting Research Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Kajian Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Equity EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Journal of Contemporary Accounting Syntax Idea Jurnal MEBIS (Manajemen dan Bisnis) SABDAMAS Jurnal STEI Ekonomi Jurnal Ekonomi Dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bakti Masyarakat Indonesia Coopetition : Jurnal Ilmiah Manajemen Jurnal Syntax Transformation NERACA : JURNAL AKUNTANSI TERAPAN E-Coops-Day : Jurnal Ilmiah Abdimas Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management Journal of Social Science Accounting Student Research Journal Indonesian Journal of Auditing and Accounting Equity
Husnah Nur Laela Ermaya
Universitas Pembangunan Nasional Veteran Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Nursing Physics Public Health Social Sciences Other

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Corporate Governance and Intellectual Capital: Impact on the Financial Performance of State-Owned Enterprises in Indonesia Husnah Nur Laela Ermaya; Ayunita Ajengtiyas Saputri Mashuri
Journal of Social Science Vol. 2 No. 5 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.86 KB) | DOI: 10.46799/jss.v2i5.194

Abstract

Using company size and leverage as control variables, this study aims to evaluate the influence of institutional ownership, an independent board of commissioners, an audit committee, and intellectual capital on financial performance. The population in this study is all state-owned companies registered with the Ministry of SOEs with a period of observation for 4 years, namely in 2016-2019. Purposive sampling was used in this study to collect samples, and a total of 164 samples were collected. The data analysis methods utilized in this study include descriptive statistical tests, classic assumption tests, and hypothesis testing utilizing multiple regression analysis by SPSS 25 version. According to the findings of this study, institutional ownership and intellectual capital have a substantial beneficial influence on financial performance, whereas the independent commissioner has a large negative effect on financial performance and the audit committee has no effect on financial performance.
HUBUNGAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE, GREEN PRODUCT INNOVATION, ENVIRONMENTAL MANAGEMENT ACCOUNTING TERHADAP FIRM VALUE Felicia Zaneta; Husnah Nur Laela Ermaya; Ranti Nugraheni
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i1.6134

Abstract

ABSTRAKStudi ini bertujuan untuk menguji secara empiris hubungan Environmental, Social, and Governance (ESG) Disclsoure, Green Product Innovation, Environemntal Management Accounting terhadap Firm Value. Populasi dalam studi ini merupakan perusahaan sektor manufaktur dan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Sampel yang dipilih yaitu perusahaan sektor manufaktur dan pertambangan yang secara berturut-turut menerbitkan sustainability report dan mengadopsi GRI Index Standards selama tahun penelitian. Metode penelitian kuantitatif dipakai dalam penelitian ini dengan menggunakan Analisis Regresi Berganda melalui aplikasi IBM SPSS Statistics 25. Diperoleh hasil studi bahwa environmental disclosure dan social disclosure tidak berpengaruh signifikan negatif terhadap firm value. Sedangkan, green product innovation dan environmental management accounting berpengaruh signifikan positif terhadap firm value. Implikasi dari studi ini yaitu diharapkan bagi perusahaan dan regulator bahwa penerapan inovasi hijau terhadap sebuah produk mampu meningkatkan efisiensi biaya. Selanjutnya, ESG dan environmental management accounting mampu menjadi sinyal yang baik untuk investor.ABSTRACTThis study aims to empirically examine the relationship between Environmental, Social, and Governance (ESG) Disclosure, Green Product Innovation, and Environmental Management Accounting on Firm Value. The population in this study is the manufacturing and mining sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The samples are the manufacturing and mining sector companies that successively publish sustainability reports and adopt the GRI Index Standards during the research year. The quantitative research method is used in this study using Multiple Regression Analysis with IBM SPSS Statistics 25. The results of the study show that environmental disclosure and social disclosure do not have a significant negative effect on firm value. Meanwhile, green product innovation and environmental management accounting have a significant positive effect on firm value. The implication showed to corporate and regulators for the application of green innovation to some products is able to improve cost efficiency. Furthermore, ESG and environmental management accounting can be a good signal for investors.
Carbon Emission Disclosure: Kinerja Lingkungan, Carbon Performance Dan Board Diversity Sadira Ashia Priliana; Husnah Nur Laela Ermaya
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i2.4482

Abstract

This study aims to see the effect of environmental performance, carbon performance and board diversiy on carbon emission disclosure. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2018-2020. The sample obtained in this study was conducted using purposive sampling method by producing 92 samples of companies. Hypothesis testing was carried out using multiple linear regression analysis. Based on the results of the multiple regression test and the t-test, the results show that environmental performance has an effect on carbon emission disclosures, while the variable carbon performance, foreign diversity and company size have no effect on carbon emission disclosures. Keywords: Carbon Emission Disclosure, Environmental Performance, Carbon Performance, Board Diversity, Company Size.
STRATEGI MEMBANGUN NATION BRANDING DI ERA 4.0 BAGI PELAKU UMKM DI KABUPATEN SERANG Husnah Nur Laela Ermaya; Rahmasari Fahria; Wahyu Ari Andriyanto
LOGISTA - Jurnal Ilmiah Pengabdian kepada Masyarakat Vol 6 No 2 (2022)
Publisher : Department of Agricultural Product Technology, Faculty of Agricultural Technology, Universitas Andalas Kampus Limau Manis - Padang, Sumatera Barat Indonesia-25163

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/logista.6.2.118-123.2022

Abstract

Dari hasil observasi dan wawancara yang telah dilakukan oleh tim pengabdi, menunjukkan bahwa masih banyak sekali dari para pelaku UMKM yang belum memahami dan mengabaikan pentingnya Branding. Branding yang diabaikan tersebut tentunya berdampak negatif bagi produk-produk UMKM di Kabupaten Serang. Tujuan dilaksanakannya pelatihan dan pendampingan ini adalah untuk memberikan sosialisasi dan membantu pelaku UMKM dalam membangun Nation Branding di era 4.0. Optimalisasi penggunaan merek seharusnya dilakukan oleh para pelaku UMKM dengan harapan akan meningkatkan minat beli konsumen dan harga jual yang kompetitif. Selain itu, merek yang dibangun dengan baik merupakan sebuah investasi dan diharapkan akan memberikan keuntungan bagi UMKM di masa yang akan datang. Tahapan pelaksanaan dari kegiatan pengabdian kepada masyarakat ini adalah mengindentifikasikan permasalahan-permasalahan yang terjadi pada mitra yaitu dengan pendekatan observasi cara wawancara, memberikan pelatihan serta pada akhirnya memberikan pendampingan kepada para pelaku UMKM. Hasil kegiatan ini menunjukan bahwa para pelaku UMKM memiliki pemahaman dan kesadaran akan pentingnya membangun nation branding di era 4.0 agar dapat bersaing secara nasional dengan produk-produk yang dihasilkan dari para pelaku UMKM yang lainnya. Kata kunci : nation branding, 4.0, UMKM, Kabupaten Serang ABSTRACT From the results of observations and interviews conducted by the service team, it shows that there are still a lot of MSME actors who do not understand and the importance of Branding. The neglected branding certainly has a negative impact on MSME products in Serang Regency. The purpose of implementing this training and mentoring is to provide socialization and assist MSME actors in building Nation Branding in the 4.0 era. Optimizing the use of brands must be carried out by MSME actors in the hope that it will increase consumer buying interest and competitive selling prices. In addition, a well-built brand is an investment and is expected to provide benefits for MSMEs in the future. The stages of implementing this community service activity are identifying the problems that occur in partners, namely by using an observation approach by interviewing, providing training and finally providing assistance to MSME actors. The results of this activity show that MSME actors have an understanding and awareness of the importance of building nation branding in the 4.0 era so that they can compete nationally with products produced by other MSME actors. Keywords: Nation Branding 4.0, UMKM, Serang district
Strategi Membangun Nation Branding di Era 4.0 Bagi Pelaku UMKM di Kabupaten Serang Husnah Nur Laela Ermaya; Rahmasari Fahria; Wahyu Ari Andriyanto
E-Coops-Day Vol. 4 No. 2 (2023): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/ecoopsday.v4i2.3631

Abstract

From the results of observations and interviews conducted by the service team, it shows that there are still a lot of MSME actors who do not understand and the importance of Branding. The neglected branding certainly has a negative impact on MSME products in Serang Regency. The purpose of implementing this training and mentoring is to provide socialization and assist MSME actors in building Nation Branding in the 4.0 era. Optimizing the use of brands must be carried out by MSME actors in the hope that it will increase consumer buying interest and competitive selling prices. In addition, a well-built brand is an investment and is expected to provide benefits for MSMEs in the future. The stages of implementing this community service activity are identifying the problems that occur in partners, namely by using an observation approach by interviewing, providing training and finally providing assistance to MSME actors. The results of this activity show that MSME actors have an understanding and awareness of the importance of building nation branding in the 4.0 era so that they can compete nationally with products produced by other MSME actors.
Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Di Indonesia Fajar Ramadhan; Husnah Nur Laela Ermaya; Shinta Widyastuti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 8 No. 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.390

Abstract

This study is a quantitative study that aims to determine the effect of the audit opinion, financial difficulties, company growth, public accounting firm size, and management changes on auditor turnover. This study uses data on annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The selection of sample criteria is done by purposive sampling technique with predetermined criteria and the data obtained amount to 552 sample data from 138 manufacturing companies and the value of Nagelkerke R square is 12.8%. The results of this study indicate that the size of a public accounting firm has a significant positive effect on auditor turnover, while audit opinions, financial difficulties, company growth, and management changes have no effect on auditor turnover. Keywords: audit opinion, financial difficulties, public accounting firm size, management change, auditor change.
Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility Pada Perusahaan di Indonesia Guruh Hari Ramadhan; Husnah Nur Laela Ermaya
Accounting Student Research Journal Vol 2 No 2 (2023): ASRJ - September 2023
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v2i2.6660

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan asing, kepemilikan publik, kepemilikan institusional, ukuran perusahaan, profitabilitas, dan leverage terhadap pengungkapan Corporate Social Responsibility (CSR). CSR diukur dengan menggunakan indeks pengukuran GRI Standar. Kepemilikan asing diukur dengan membagi total saham kepemilikan asing dengan total saham beredar, kepemilikan publik diukur dengan membagi total saham kepemilikan publik dengan total saham beredar, kepemilikan institusional diukur dengan membagi total saham kepemilikan institusional dengan total saham beredar, ukuran perusahaan diukur dengan logaritma natural total aset, profitabilitas diukur dengan menggunakan Return Of Assets (ROA), dan leverage diukur menggunakan Debt to Assets Ratio (DAR). Pengumpulan data mengguakan metode dokumentasi, yaitu pengumpulan data-data sekunder dari sumber yang sudah ada seperti laporan tahunan dan laporan keberlanjutan yang diperoleh dari situs resmi BEI maupun situs resmi masing-masing perusahaan. Metode analisis yang digunakan adalah analisis regresi linear berganda menggunakan STATA versi 14. Populasi yang digunakan pada penelitian ini adalah perusahaan manufaktur dan pertambangan yang terdaftar di BEI periode 2018-2020. Sampel penelitian ditentukan menggunakan purposive sampling dan diperoleh 18 perusahaan yang memenuhi kriteria. Hasil penelitian menunjukan secara parsial kepemilikan asing, kepemilikan publik, ukuran perusahaan, profitabilitas, dan leverage tidak memiliki pengaruh terhadap pengungkapan CSR, sedangkan kepemilikan institusional memiliki pengaruh signifikan negatif terhadap pengungkapan CSR.
Pendampingan Pengembangan Karakter Individu Sebagai Penggiat Pencegahan Pemberantasan Penyalahgunaan dan Peredaran Gelap Narkotika (P4GN) Pada Kalangan Masyarakat di Kabupaten Bogor Nur Laela Ermaya, Husnah; Kalifatullah Ermaya, Sir
E-Coops-Day Vol. 5 No. 1 (2024): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoopsday.v5i1.4184

Abstract

The circulation of illegal drugs continues to increase every year. The volume of drug circulation is directly proportional to the number of users. Bogor Regency has the second highest number of drug cases in West Java (Jabar). A total of 170 drug cases have been handled by the police in 2022. The Bogor Police Narcotics Unit throughout the year has been trying to reduce the number of drug users and dealers by carrying out preventive efforts in collaboration with other stakeholders. This activity aims to provide education to all participants who attend about the impacts of using illegal drugs and how to overcome them. Apart from that, it also forms the individual character of every P4GN activist in Bogor Regency.
Pengembangan Desain Kemasan Produk Bumbu Pecel KWT Kenanga, Ngestiharjo, Daerah Istimewa Yogyakarta Kalifatullah Ermaya, Sir; Nur Laela Ermaya, Husnah; Muchran, dkk, Murniady
E-Coops-Day Vol. 5 No. 2 (2024): E-Coops-Day : Jurnal Ilmiah Abdimas
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/ecoopsday.v5i2.4683

Abstract

We carried out this Community Service Activity (PKM) for the Women Farmers Group (KWT) "Kenanga", situated in Ngestiharjo, Special Region of Yogyakarta. This activity aims to provide insight into the packaging of its flagship product, namely pecel seasoning. We use guidance on appropriate packaging to enhance the product's competitiveness. This PKM activity was successfully implemented. In addition, the activity provides participants with motivation, fostering persistence and enthusiasm for product development. We then apply the designed packaging and labels to the product, aiming to boost sales volume and establish a product with a significant competitive edge
Komite audit memoderasi corporate social responsibility dan board structure terhadap manajemen laba riil Putri, Sarah Widyana; Ermaya, Husnah Nur Laela
EQUITY Vol 27 No 1 (2024): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v27i1.5433

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh dari komite audit dalam memoderasihubungan antara CSR dan board structure terhadap manajemen laba riil. Populasi yang digunakandalam penelitian ini ialah perusahaan yang terdaftar pada LQ45 dalam periode tahun 2018 hinggatahun 2021. Sampel yang diperoleh dari penelitian ini dilakukan dengan menggunakan metodepurposive sampling yang menghasilkan 92 sampel perusahaan. Pengujian hipotesis yang dilakukanmenggunakan analisis regresi linear berganda yang menunjukkan bahwa variabel CSR dan variabelinteraksi dari Komite Audit dan Board Independence memiliki hubungan signifikan terhadapmanajemen laba riil. Sedangkan board size dan board independence serta moderasi komite auditdengan CSR dan board size tidak berpengaruh terhadap manajemen laba riil. Penggunaan variabelkontrol yakni profitabilitas tidak memiliki pengaruh terhadap manajemen laba riil. Kata Kunci: Manajemen Laba Riil; CSR; Board Size; Board Independence; Profitabilitas.
Co-Authors Aditya, Yoga Khomaini Adityarahman, Dimas Allan Ramadhan Alma Maria Octavia Arofah, Muhammad Nouval Arr, Tryiis Astuti, Miguna Ayunita A.S Mashuri Ayunita Ajengtiyas Ayunita Ajengtiyas Saputri Mashuri Budiman, Jodhy Farrel Dewi Darmastuti Dhea Ramana Putri Dianwicaksih Arieftiara Dwi Desi Yayi Tarina DWI JAYA KIRANA Edi Warman Eka Berlianti, Novita Ekawati Jati Wibawaningsih El Farras, Nurussyafiqa Erna Hernawati Erna Hernawati, Erna Fajar Ramadhan Fajar Ramadhan, Fajar Felicia Zaneta Fenny Novia Aulia Ulfa guritno, yoyoh Guruh Hari Ramadhan Hendra Prasetyo Intan Nurul Oktaviani Irfansyah Irfansyah Iwan Mulyana Jessyka Tridewi Purba Krisno Septyan Lisa Anggraini Maharani Prasti Amira May Wulandari Muchran, dkk, Murniady Muhammad Ramadhan Munasiron Miftah Noegrahini Lastiningsih Novita Eka Berlianti Pipit Meinda Pratiwi Putri, Sarah Widyana Rahmasari Fahria Rahmasari Fahria Rahmasari Fahria Rahmasari Fahria Ramadhan, Allan Ramadhani, Sinta Ranti Nugraheni Ratih Rachmadienti Ratna Hindria Dyah Pita Sari Ribkha Laura Rinaldi Tama Ramadhan Robbi Fernando Saputra Sadira Ashia Priliana Shinta Widyastuti Shinta Widyastuti, Shinta Sir Kalifatullah Ermaya Sri Wulandari Syakur, Muhammad Zidan Asy Ummul Umara, Yara Wahyu Ari Andriyanto Wahyu Ari Andriyanto Wisnu Julianto Wulandari, May Yoyoh Guritno