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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 JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 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 Journal of Social Science Jurnal Syntax Transformation NERACA : JURNAL AKUNTANSI TERAPAN E-Coops-Day : Jurnal Ilmiah Abdimas 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
Husnah Nur Laela Ermaya
Universitas Pembangunan Nasional Veteran Jakarta
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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.
Corporate Governance Moderates the Relationship of Information Asymmetry and Dividend Policy Towards Earnings Management Eka Berlianti, Novita; Nur Laela Ermaya, Husnah; Guritno, Yoyoh
EQUITY Vol 25 No 1 (2022): 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.v25i1.3262

Abstract

In determining accounting profit, managers need to use certain assumptions and estimates in accordance with applicable accounting standards. This can lead to different treatment between transactions with one another and increase the potential of the management to implement earnings management in order to fulfill their personal interests. The difference in information related to the condition of the company and the interests between managers and shareholders is allegedly a factor that determines the occurrence of earnings management. Thus, this study was conducted to examine the effect of information asymmetry and dividend policy on earnings management, and how the role of corporate governance in moderating the relationship between information asymmetry and dividend policy on earnings management. The sample in this study were 46 banking companies listed on the Indonesia Stock Exchange for the 2015-2019 period and were selected using the purposive sampling method. The final sample used in this study were 9 banking companies. The test results using Fixed Effect Generalized Least Square (FEGLS) regression showed that: (1) Information asymmetry had no significant effect on earnings management; (2) Dividend policy has a significant negative effect on earnings management; (3) Corporate governance cannot moderate the relationship between information asymmetry and earnings management; (4) Corporate governance cannot moderate the relationship between dividend policy and earnings management.
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.
Kinerja Perusahaan dan Struktur Kepemilikan: Dampak terhadap Pengungkapan Lingkungan Ermaya, Husnah Nur laela; Mashuri, Ayunita
Jurnal Kajian Akuntansi Vol 2 No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i2.1746

Abstract

AbstractThis study aims to determine the effect of financial performance, environmental performance and institutional ownership on disclosure of environmental information that is controlled by leverage. The independent variable in this study is a financial performance by measuring the company's ability to generate profits based on certain share capital, environmental performance as measured by PROPER, and institutional ownership as measured by the percentage of institutional ownership in a company. The disclosure of environmental information as the dependent variable is measured by GRI4 and the controlling variable is leverage measured by comparing the total amount of debt with total equity. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. Sampling in this study uses purposive sampling and the total sample obtained per year is 15 companies. The results of this study indicate that financial performance has an insignificant influence on the disclosure of environmental information while environmental performance and institutional ownership have a significant influence on the disclosure of environmental information.Keywords: Disclosure of environmental information; Financial performance;, Environmental performance; institutional ownership; Leverage AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan, kinerja lingkungan dan kepemilikan institusional terhadap pengungkapan informasi lingkungan yang dikendalikan oleh leverage.Variabel independen dalam penelitian ini adalah kinerja keuangan dengan mengukur kemampuan perusahaan untuk menghasilkan laba berdasarkan modal saham tertentu, kinerja lingkungan yang diukur dengan PROPER, dan kepemilikan institusional yang diukur dengan persentase kepemilikan institusional dalam suatu perusahaan. Pengungkapan informasi lingkungan sebagai variabel dependen diukur dengan GRI4 dan variabel pengendali adalah leverage yang diukur dengan membandingkan jumlah total utang dengan total ekuitas. Populasi dalam penelitian ini adalah semua perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2017. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling dan total sampel yang diperoleh per tahun adalah 15 perusahaan. Hasil penelitian ini menunjukkan bahwa kinerja keuangan memiliki pengaruh yang tidak signifikan terhadap pengungkapan informasi lingkungan sementara kinerja lingkungan dan kepemilikan institusional memiliki pengaruh yang signifikan terhadap pengungkapan informasi lingkungan.Kata kunci: Pengungkapan informasi lingkungan; Kinerja keuangan; Kinerja lingkungan; Kepemilikan institusional; Leverage
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.
The Moderating Effect of Financial Distress in The Relationship Between Debt Covenant And Political Cost Towards Accounting Conservatism Implementation: An Empirical Analysis From SOEs in Indonesia Ramadhan, Allan; Ermaya, Husnah Nur Laela
EQUITY Vol 26 No 2 (2023): 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.v26i2.7409

Abstract

This study aims to examine the impact of debt covenants and political costs on the implementation of accounting conservatism, with financial distress as a moderation variable. Debt covenants in this study are proxied by the debt-to-assets ratio and political costs are proxied by capital intensity. In this study, financial distress as a moderating variable was measured using the Altman Z-Score Modified and accounting conservatism using an accrual measure. This study used a purposive sampling technique and resulted in a total sample of 51 companies. In this study, research data were obtained from all state-owned enterprises (SOEs) listed on the Indonesian Stock Exchange for the period 2020–2022. The analysis technique used in this research is multiple linear regression analysis with STATA v13. The findings of this study indicate that debt covenants have a significant negative effect on the implementation of accounting conservatism, while political costs do not affect accounting conservatism. Furthermore, this study proves that financial distress can moderate the effect of debt covenants on accounting conservatism. In contrast, financial distress has not shown its ability to moderate the impact of political costs on accounting conservatism.   Keywords: Accounting Conservatism, Debt Covenant, Political Cost, Financial Distress
Co-Authors Aditya, Yoga Khomaini Adityarahman, Dimas Alma Maria Octavia Amira, Maharani Prasti Arofah, Muhammad Nouval Arr, Tryiis Astuti, Miguna Ayunita A.S Mashuri Ayunita Ajengtiyas Ayunita Ajengtiyas Saputri Mashuri Azhar, Shofwan 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 Hendra Prasetyo Hernawati, Erna Hernawati Intan Nurul Oktaviani Irfansyah Irfansyah Irfansyah Irfansyah Iwan Mulyana Jessyka Tridewi Purba Krisno Septyan Lisa Anggraini mashuri, ayunita May Wulandari Miftah, Munasiron Muchran, dkk, Murniady Muhammad Ramadhan Noegrahini Lastiningsih Pipit Meinda Pratiwi Prasetyo Hadi Pratiwi, Ariesta Edriana Putri, Sarah Widyana Rachmadienti, Ratih Rahmasari Fahria Rahmasari Fahria Rahmasari Fahria Rahmasari Fahria Ramadhan, Allan Ramadhan, Guruh Hari 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