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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 Profita : Komunikasi Ilmiah dan Perpajakan JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 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 Journal of Social Science Jurnal Syntax Transformation NERACA : JURNAL AKUNTANSI TERAPAN International Journal of Business, Economics, and Social Development 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 E-Coops-Day : Jurnal Ilmiah Abdimas
Husnah Nur Laela Ermaya
Universitas Pembangunan Nasional Veteran Jakarta
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PENGARUH MEKANISME CORPORATE GOVERNANCE, FINANCIAL DISTRESS, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN Wulandari, Sri; Ermaya, Husnah Nur Laela; Mashuri, Ayunita Ajengtiyas Saputri
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.4468

Abstract

This research is a quantitative research that aims to find out empirically the effect of independent commissioners, audit committees, financial distress, and audit tenure on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample collected was 55 companies based on purposive sampling technique. Hypothesis testing using multiple linear regression analysis which is processed using SPSS version 25 program with a significance level of 5%. This study obtained the results that: (1) independent commissioners have no effect on the integrity of financial statements, (2) the audit committee has no effect on the integrity of financial statements, (3) financial distress has a significant negative effect on the integrity of financial statements, (4) audit tenure has a significant effect positive on the integrity of financial statements.
Free cash flow, ownership structure, and capital structure: Impact on agency cost Aditya, Yoga Khomaini; Laela Ermaya, Husnah Nur; Dyah Pita Sari, Ratna Hindria
Journal of Contemporary Accounting Volume 2 Issue 2, 2020
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol2.iss2.art1

Abstract

The difference in interests between investors and company managers creates a conflict of interest, so in this case, a solution is needed to reduce this problem, namely by issuing an agency cost. This study was conducted to determine the effect of free cash flow, managerial ownership, outsider block ownership, and capital structure on agency costs in Indonesia. The population in this study were all non-financial sector companies that have been listed on the Indonesia Stock Exchange for the 2014-2018 period using multiple regression analysis techniques. The results of this study explain that free cash flow, managerial ownership, and capital structure have a significant positive effect on agency cost. Meanwhile, ownership of an outsider block does not affect agency cost. This study contributes to the science of corporate governance, especially the mechanism for reducing agency costs, and contributes to the non-financial companies themselves to reduce agency costs with manager or manager ownership programs and the right decisions in the use of corporate debt.
The Effect of Economic, Environmental, and Social Aspects on Manufacturing Companies’ Financial Performance in Indonesia Ramadhan, Muhammad; Ermaya, Husnah Nur Laela
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.82911

Abstract

The purpose of this study is to examine the influence of economic, environmental, and social aspects of sustainability reports on the financial performance of manufacturing companies in Indonesia for the period 2021-2023. The sample in this study consisted of 70 companies listed on the Indonesia Stock Exchange for the period 2021-2023 and was obtained using a purposive sampling method. The analysis was conducted using Panel Data Regression. This study found that economic and social aspects had no effect on financial performance, and environmental aspects had a negative effect on financial performance. The implication of this study is that manufacturing companies need to reconsider the use of sustainability reports as a short-term strategy to improve financial performance, and policymakers need to review regulations so that sustainability reports become not only a formal obligation but also a strategic tool that helps manufacturing companies improve financial performance in the future. Keywords: Financial Performance, Economic Aspect, Social Aspect, Environmental Aspect ABSTRAK Tujuan dari penelitian ini adalah untuk menguji pengaruh aspek ekonomi, lingkungan, dan sosial dari laporan keberlanjutan terhadap kinerja keuangan perusahaan manufaktur di Indonesia untuk periode 2021-2023. Sampel dalam penelitian ini terdiri dari 70 perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2021-2023 dan diperoleh menggunakan metode purposive sampling. Analisis dilakukan menggunakan Regresi Data Panel. Penelitian ini menemukan bahwa aspek ekonomi dan sosial tidak berpengaruh terhadap kinerja keuangan, dan aspek lingkungan berpengaruh negatif terhadap kinerja keuangan. Implikasi dari penelitian ini adalah perusahaan manufaktur perlu mempertimbangkan kembali penggunaan laporan keberlanjutan sebagai strategi jangka pendek untuk meningkatkan kinerja keuangan, dan pembuat kebijakan perlu meninjau kembali peraturan sehingga laporan keberlanjutan tidak hanya menjadi kewajiban formal tetapi juga alat strategis yang membantu perusahaan manufaktur meningkatkan kinerja keuangan di masa mendatang.  Kata Kunci: Kinerja Keuangan, Aspek Ekonomi, Aspek Sosial, Aspek Lingkungan
THE INFLUENCE OF ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE AND ENVIRONMENTAL COST ON ECONOMIC PERFORMANCE Irfansyah, Irfansyah; Ermaya, Husnah Nur Laela; Septyan, Krisno
EAJ (Economic and Accounting Journal) Vol. 1 No. 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i2.y2018.p87-94

Abstract

This research aims to examine the effect of environmental performance measured with PROPER, environmental disclosure measured with GRI index version 4.0, and environmental cost measured by comparing the cost incurred for CSR and net income. The populations in this study are agriculture, mining, manufacturing and other non- financial service companies listed in Indonesia Stock Exchange in 2013-2016 with 58companies in number. This study used purposive sampling method, leaving 15 companies that match the criteria. Hypothesis testing in this study used Multiple Linear Regression. The results of the testing showed that (1) environmental performance had significant effect on economic performance (2) environmental disclosure had no significant effect oneconomic performance (3) environmental cost had significant negative effect on economic performance. From Adjusted R square test result it showed independence of environemntal performance, environmental disclosure and environmental cost only being able to influence the dependent variable of economic performance with 15,6% inpercentage. Meanwhile, the rest of the percentage 84,4% was determined by other variables not included in this study.
Implementation of Blockchain Technology on Accounting Information System For Transaction Security and Data Reliability Pratiwi, Ariesta Edriana; Ermaya, Husnah Nur Laela
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2419

Abstract

This research discusses the impact of blockchain technology on accounting information systems, with a focus on transaction security and data reliability. Blockchain, as an innovation in the digital world, promises significant improvements in security, transparency, and decentralization. Despite offering potential benefits, the implementation of blockchain in accounting information systems is still limited, with challenges involving high costs, lack of regulations, and data security concerns. In Indonesia, limited resources and digital literacy are key factors in overcoming these limitations. This research uses a qualitative descriptive approach because it aims to gain a deeper understanding. The qualitative approach allows researchers to analyze data, understand contexts, and formulate meaning from the information found. Data sources in this study were obtained from primary sources such as interviews and secondary data obtained from document studies. Interviews were conducted with participants knowledgeable about implementing blockchain in accounting information systems. The data collection process identified that blockchain can improve transaction security and data reliability in accounting information systems. However, scalability and integration with existing infrastructure pose challenges. Digital literacy awareness and infrastructure preparedness are identified as key factors for the successful implementation of blockchain technology in the accounting context. This research is expected to provide insights and recommendations for the development of blockchain technology and accounting information systems in the future. The implications of this research are that by implementing blockchain technology in accounting information systems, it can improve the quality of accounting information in companies and increase the long-term value of the company.
The Unique Strategy in Digital Cooperatives to Increase Benefit for Members Ermaya, Sir Kalifatullah; Ermaya, Husnah Nur Laela; Azhar, Shofwan; Mulyana, Iwan
International Journal of Business, Economics, and Social Development Vol. 4 No. 4 (2023)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v4i4.430

Abstract

The focus of this research is to analyze the uniqueness of the strategy in the cooperative business to increase profits for its members. This research is qualitative and descriptive. This research was conducted on 10 healthy cooperatives that have used digital applications in their daily operations registered in department of cooperatives and SMEs. The purpose of cooperatives is to prosper members and provide benefits either directly or indirectly. Some of the cooperative business uniqueness, namely: open and voluntary membership, democratic management system and the distribution of residual income is carried out fairly according to the business services of each member.From the results of study, the obstacles that occured in the implementation of digital cooperatives were: low capital provided by members, the lack of technology understanding in human resources, weak soft and hard skills, the existence of strong competition with other businesses, low interest in young people towards cooperative business, the low quality of the cooperative business planning.Revitalization is urgently needed so that cooperatives do not get worse. The authors suggested that cooperatives needed to develop the right strategy in order to survive in the storm of economic competition. The governmenthad to provide financial assistance for human resource development and provide training for cooperative employees. In addition, it is necessary to revamp the digital business comprehension for young people as new generation so that they can focus more on developing cooperative businesses for giving nation economic contribution.
Faktor-Faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility Pada Perusahaan di Indonesia Ramadhan, Guruh Hari; Ermaya, Husnah Nur Laela
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.
Company Size Moderated Audit Delay Determination on LQ45 Companies on the Indonesia Stock Exchange Saputri Mashuri, Ayunita Ajengtiyas; Laela Ermaya, Husnah Nur
Journal Research of Social Science, Economics, and Management Vol. 3 No. 2 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i02.187

Abstract

This study aims to observe the effect of Auditor switching, profitability, solvency, auditor quality on audit delay and firm size in its ability to moderate the effect of auditor switching, profitability, solvency and auditor quality on audit delay in LQ 45 companies listed on the IDX in the 2016-2018 period as research samples. This research is a quantitative research with multiple linear regression analysis technique and a special application of multiple linear, namely Moderated Regression Analysis (MRA) to measure the moderating variable. The research results obtained are simultaneously the profitability and moderating variables of firm size have an impact on audit delay. Meanwhile, based on the partial test, it shows that (1) Auditor switching has no a significant effect on audit delay (2) Profitability has a significant effect on audit delay, (3) Solvency has no a significant effect on audit delay, (4) Auditor Quality has no a significant effect on audit delay (5) Company size is not able to moderate the effect of Auditor switching on audit delay (6)Company size is able to moderate the effect of profitability on audit delay, (7) Company size is not able to moderate the effect of solvency. against audit delays (8) Company size is not able to moderate the effect of auditor quality against audit delays
Mekanisme Corporate Governance dan Aktivitas Penghindaran Pajak Perusahaan Rachmadienti, Ratih; Arieftiara, Dianwicaksih; Ermaya, Husnah Nur Laela
Jurnal Indonesia Sosial Sains Vol. 2 No. 09 (2021): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v2i09.419

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, kompetensi dewan komisaris, dan komite audit terhadap tax avoidance dengan profitabilitas, leverage, dan ukuran perusahaan sebagai variabel kontrol. Objek penelitian ini berupa perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019, dengan total sampel sebanyak 38 perusahaan. Penelitian ini menggunakan metode kuantitatif menggunakan data panel. Teknik analisis data yang digunakan adalah uji asumsi klasik, uji pemilihan estimasi data panel, uji regresi linear berganda, dan uji hipotesis dengan menggunakan signifikansi 5%. Hasil dari penelitian ini diperoleh bahwa kompetensi dewan komisaris berpengaruh terhadap tax avoidance, sedangkan kepemilikan institusional dan komite audit tidak berpengaruh terhadap tax avoidance. Hal ini disebabkan pemilik saham institusi tidak dapat mempengaruhi kebijakan yang dibuat oleh manajemen. Selain itu, jumlah anggota komite audit yang sesuai standar tidak dapat memastikan pengawasan yang dilakukan pada manajer sudah efektif.
Faktor-Faktor yang Mempengaruhi Carbon Emission Disclosure Amira, Maharani Prasti; Ermaya, Husnah Nur Laela; Miftah, Munasiron
Indonesian Journal of Auditing and Accounting Vol 1 No 2 (2024): Juli 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i2.57

Abstract

Penelitian ini dilakukan untuk menentukan pengaruh manajemen risiko karbon, keberagaman dewan, komite keberlanjutan, dan kinerja lingkungan terhadap pengungkapan emisi karbon. Penelitian ini dilakukan pada 23 perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2019. Dari 23 perusahaan tersebut, diperoleh 69 sampel penelitian. Teknik analisis yang digunakan adalah analisis regresi linier berganda dengan tingkat signifikansi 5%. Data diperoleh menggunakan STATA v.16 dengan hasil pengujian hipotesis yang menyatakan bahwa tidak ada pengaruh antara manajemen risiko karbon, keberagaman dewan, dan komite keberlanjutan terhadap pengungkapan emisi karbon. Sementara itu, kinerja lingkungan memiliki pengaruh positif yang signifikan terhadap pengungkapan emisi karbon.
Co-Authors Aditya, Yoga Khomaini Alma Maria Octavia Amira, Maharani Prasti Arr, Tryiis Astuti, Miguna Ayunita A.S Mashuri Ayunita Ajengtiyas Ayunita Ajengtiyas Saputri Mashuri Dewi Darmastuti Dhea Ramana Putri Dianwicaksih Arieftiara Dimas Adityarahman Dwi Desi Yayi Tarina DWI JAYA KIRANA Edi Warman Eka Berlianti, Novita Ekawati Jati Wibawaningsih El Farras, Nurussyafiqa Erna Hernawati Erna Hernawati Hernawati Erna Hernawati, Erna Fajar Ramadhan Fajar Ramadhan, Fajar Felicia Zaneta Fenny Novia Aulia Ulfa Ginanjar Setyo Nugroho Gulam Hazmin Hendra Prasetyo Intan Nurul Oktaviani Irfansyah Irfansyah Irfansyah Irfansyah Iwan Mulyana Jessyka Tridewi Purba Jodhy Farrel Budiman Khalisah Oktavia Krisno Septyan Lisa Anggraini Maharani Prasti Amira mashuri, ayunita May Wulandari Miftah, Munasiron Muchran, dkk, Murniady Muhammad Nouval Arofah Muhammad Rafi Fakhri Muhammad Ramadhan Muhammad Zidan Asy Syakur Munasiron Miftah Murniady Muchran Noegrahini Lastiningsih Pipit Meinda Pratiwi Prasetyo Hadi Prasetyo, Adi Pratiwi, Ariesta Edriana Putri, Sarah Widyana Rachmadienti, Ratih Rahmasari Fahria Rahmasari Fahria Rahmasari Fahria Rahmasari Fahria Ramadhan, Allan Ramadhan, Guruh Hari 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 Shofwan Azhar Solihin Sinta Ramadhani Sir Kalifatullah Ermaya Sir Kalifatullah Ermaya Sri Wulandari Ummul Umara, Yara Wahyu Ari Andriyanto Wahyu Ari Andriyanto Wahyu Ari Andriyanto Wisnu Julianto Wulandari, May Yoyoh Guritno