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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Majalah Ilmiah Bijak Jurnal Madani JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Journal of Accounting Auditing and Business Jurnal Riset Terapan Akuntansi Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah PINISI Discretion Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Innovation Research and Knowledge JURNAL PARADIGMA: Journal of Sociology Research and Education Jurnal Pengabdian Masyarakat Bangsa Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) International Journal of Digital Marketing
Nofryanti, Nofryanti
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The Effect of Hexagon Fraud Theory in Detecting Financial Statement Fraud Adhania, Safira; Holiawati, Holiawati; Nofryanti, Nofryanti
International Journal of Digital Marketing Science Vol. 1 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijdms.v1i1.854

Abstract

Purpose – The purpose of this research is to determine the effect of hexagon fraud theory in detecting financial statement fraud. Methodology/approach – This research uses a sample of insurance companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The sampling technique used in this research was a side purposive technique, the samples obtained were 15 insurance companies or 75 data observations. The analytical method used is logistic analysis using SPSS.24. Findings – Based on the results of this research, it shows that External Pressure has a significant effect on Financial Report Fraud, Political Connection has a significant effect on Financial Report Fraud, Nature of Industry has a significant effect on Financial Report Fraud, and Effective Monitoring has a significant effect on Financial Report Fraud, while Financial Stability does not have a significant effect on Financial Report Fraud, Financial Target does not have a significant effect on Financial Statement Fraud, Personal Financial Need does not have a significant effect on Financial Report Fraud, Capability does not have a significant effect on Financial Report Fraud, Rationalization does not have a significant effect on Report Fraud Finance, Arrogance does not have a significant effect on Financial Statement Fraud.
The Influence of ESG and Dividend Policy on Firm Value: The Moderating Role of Financial Performance in Multinational Consumer Goods Companies Listed in Indonesia and Malaysia (2019–2023) Misrudi, Misrudi; Tatariyanto, Firman; Nofryanti, Nofryanti
Majalah Ilmiah Bijak Vol 22, No 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4644

Abstract

This study aims to test whether there is an influence of Environment, Social and Governance (ESG) and Dividend Policy on Company Value (PBV) with Financial Performance (ROA) as a moderating variable. This study uses samples of Indonesian and Malaysian manufacturing companies respectively during the period 2019-2023. The sample was taken using a purposive sampling method, so the number of samples used in this study was 125 financial reports and sustainability reports from 25 (Indonesia 18 and Malaysia 7) manufacturing companies during the period 2019-2023. Hypothesis testing used in the study uses panel data regression analysis and moderated regression analysis (Moderated Regression Analysis) with the help of E-VIEWS software. The results of the hypothesis test prove that in Indonesia ESG and dividend policy have no effect on PBV. However, there are differences in Indonesia and Malaysia. Then the results of the test together (Indonesia and Malaysia) ROA is unable to strengthen ESG against PBV and ROA is able to strengthen Dividend Policy against PBV.
Company Performance Moderates the Relationship between Carbon Emission Disclosure and Eco-Efficiency on Company Value Lesmana, Indra; Nofryanti, Nofryanti; Tatariyanto, Firman
PINISI Discretion Review Volume 8, Issue 2, March 2025
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v8i2.72072

Abstract

This study examines the moderating role of company performance in the relationship between carbon emission disclosure, eco-efficiency, and firm value, with Return on Assets (ROA) as the moderating variable. The research focuses on non-financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2023 period. Using a causal associative quantitative approach, panel data regression analysis was conducted with EViews version 13 to test direct and interaction effects. The findings reveal that eco-efficiency has a statistically significant partial effect on enhancing firm value. In contrast, carbon emission disclosure exhibits no significant impact on firm value. Furthermore, company performance (ROA) fails to moderate or strengthen the relationship between carbon emission disclosure, eco-efficiency, and firm value. These results suggest that eco-efficiency practices play a critical role in driving corporate valuation, whereas carbon emission disclosures remain undervalued by market stakeholders. The study highlights the need for firms to prioritize operational eco-efficiency over voluntary environmental disclosures to align sustainability efforts with financial outcomes. This research provides empirical insights for corporate managers, investors, and policymakers to refine strategies that integrate environmental accountability with value creation in emerging markets.
SOSIALISASI DAN PENDAMPINGAN PENGGUNAAN QRIS SEBAGAI ALAT PEMBAYARAN BAGI UMKM DI KELURAHAN PANINGGILAN, CILEDUG Lidia, Weni Okta; Salsabila, Nurul Jannah; Suprapto, Indra Setiadi; Asmita, Deni Yuli; Nofryanti, Nofryanti
Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) Vol. 3 No. 01 (2025): Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN), Februari 2025
Publisher : SEAN Institute

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

Abstract

Digitalisasi pembayaran menjadi kunci penting dalam peningkatan efisiensi dan daya saing UMKM di era modern. Program Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman dan kemampuan teknis pelaku UMKM di Kelurahan Peninggilan, Ciledug dalam menggunakan Quick Response Code Indonesian Standard (QRIS) sebagai alat pembayaran digital. Melalui sosialisasi, pelatihan, dan pendampingan langsung, program ini mengatasi kendala utama seperti rendahnya literasi digital dan kesulitan teknis pendaftaran QRIS. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman dan kesiapan UMKM mengadopsi transaksi non-tunai. Partisipasi aktif aparat kelurahan, perbankan, dan komunitas UMKM mendukung keberhasilan program. Meskipun terdapat kendala seperti akses internet terbatas, pendampingan berkelanjutan dan penguatan infrastruktur digital diperlukan untuk memastikan pemanfaatan QRIS yang optimal. Program ini berkontribusi pada inklusi keuangan dan digitalisasi UMKM, mendukung pertumbuhan ekonomi lokal yang berkelanjutan.
Pengaruh Good Corporate Governance dan Leverage terhadap Performance Financial dengan Nilai Perusahaan Sebagai Variabel Moderasi Aziz, Abdul; Hastuti, Hilda Sri; Iryanis, Iryanis; Prio, Maria Novita; Pratiwi, Wulandari; Nofryanti, Nofryanti
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 6 No. 1 (2025): (JUNI 2025) JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpjsre.v6i1.11470

Abstract

Penelitian ini bertujuan menguji dan membuktikan secara ilmiah pengaruh Good Corporate Govermance dan Leverage terhadap Financial Performance. Data yang digunakan diambil dari publikasi laporan keuangan di website Bursa Efek Indonesia pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021 - 2023. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian adalah Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021 – 2023. Teknik pengambilan sampel menggunakan teknik purposive sampling diperoleh sebanyak 153 sampel penelitian. Pengujian hipotesis penelitian menggunakan teknik analisis data panel dengan bantuan Microsoft excel 2019 dan software Eviews 12. Hasil penelitian ini menunjukkan bahwa secara simultan good corporarate governance dan leverage berpengaruh terhadap performance financial. Secara parsial menunjukan bahwa good corporarate governance tidak berpengaruh terhadap performance financial dan leverage berpengaruh terhadap performance financial. Nilai Perusahaan tidak mampu memoderasi pengaruh Good Corporate Governance terhadap Financial Performance dan Nilai Perusahaan tidak mampu memoderasi pengaruh Leverage terhadap Financial Performance.
Market Anomalies in Stock Returns: A Comparative Analysis of Kompas 100 Index Companies and Investor33 Index Dayanti, Dayanti; Nofryanti, Nofryanti; Rosini, Iin
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.62699

Abstract

This research aims to analyse the impact of the week-four effect and the January effect on stock returns, focusing on companies listed in the Kompas 100 and Investor33 indices, with respective sample sizes of 150 and 125, spanning the period from 2018 to 2022. Hypothesis testing was performed using panel data regression analysis, revealing that neither the week-four effect nor the January effect significantly influences stock returns within the Kompas 100 index. In contrast, both effects have a notable impact on stock returns in the Investor33 index, which is also projected to yield better stock returns in the future compared to the Kompas 100. These findings underscore that stock returns serve as an indicator of a company’s appeal to investors, with companies demonstrating strong future prospects typically attracting greater investor interest.
Pengaruh Karakteristik Perusahaan, Kompensasi Eksekutif, dan Preferensi Risiko Eksekutif terhadap Penghindaran Pajak Wadi, Indra; Tatariyanto, Firman; Nofryanti, Nofryanti
Jurnal MADANI: Ilmu Pengetahuan, Teknologi, dan Humaniora Vol 8 No 1: Maret 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/madani.v8i1.416

Abstract

The purpose of this research is to explore the influence of company characteristics, executive compensation, and executive risk preferences on tax avoidance practices. An empirical study was conducted on companies in the industrial and energy sectors listed on the Indonesia Stock Exchange during the period 2019–2023. The sample analyzed consisted of 65 companies with a total of 325 data points, processed using the Eviews-12 software. A quantitative approach was applied using the panel data regression method as the main analysis technique, The findings show that executive risk preferences have a high impact and significant influence on tax avoidance. The interaction between company characteristics and executive compensation on tax avoidance does not have a significant effect but the coefficient value is positive, it will increase the value of tax avoidance. While the results of the interaction between company characteristics and executive risk preferences on tax avoidance do not have a significant effect but the coefficient value is negative, it will decrease the value of tax avoidance. Abstrak Tujuan penelitian ini untuk mengeksplorasi pengaruh karakteristik perusahaan, kompensasi eksekutif, maupun preferensi risiko eksekutif pada praktik penghindaran pajak. Kajian empiris dilakukan pada perusahaan sektor perindustrian maupun energi yang tercatat di Bursa Efek Indonesia selama periode 2019–2023. Sampel yang dianalisis berjumlah 65 perusahaan dengan total 325 data, diproses dengan digunakannya perangkat lunak Eviews-12. Pendekatan kuantitatif diterapkan dengan metode regresi data panel sebagai teknik analisis utama. Temuan menunjukkan bahwasanya preferensi risiko eksekutif mempunyai dampaknya yang tinggi dan berpengaruh signifikan pada penghindaran pajak, sementara karakteristik perusahaan maupun kompensasi eksekutif tidak menunjukkan pengaruhnya yang tinggi. Interaksi antara karakteristik perusahaan dan kompensasi eksekutif terhadap penghindaran pajak tidak berpengaruh signifikan tapi nilai koefisien nya positif maka akan meningkatkan nilai penghindaran pajak. Sedangkan hasil interaksi antara karakteristik perusahaan dengan preferensi risiko eksekutif terhadap penghindaran pajak tidak berpengaruh signifikan tapi nilai koefisien nya negatif maka akan menurunkan nilai penghindaran pajak. Kata Kunci: Karakteristik, Kompensasi, Preferensi Risiko Eksekutif, Penghindaran Pajak
Pengaruh Good Corporate Governance dan Leverage terhadap Performance Financial dengan Nilai Perusahaan Sebagai Variabel Moderasi Aziz, Abdul; Hastuti, Hilda Sri; Iryanis, Iryanis; Prio, Maria Novita; Pratiwi, Wulandari; Nofryanti, Nofryanti
JURNAL PARADIGMA : Journal of Sociology Research and Education Vol. 6 No. 1 (2025): (JUNI 2025) JURNAL PARADIGMA: Journal of Sociology Research and Education
Publisher : Labor Program Studi Pendidikan Sosiologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jpjsre.v6i1.11470

Abstract

Penelitian ini bertujuan menguji dan membuktikan secara ilmiah pengaruh Good Corporate Govermance dan Leverage terhadap Financial Performance. Data yang digunakan diambil dari publikasi laporan keuangan di website Bursa Efek Indonesia pada Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021 - 2023. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian adalah Perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2021 – 2023. Teknik pengambilan sampel menggunakan teknik purposive sampling diperoleh sebanyak 153 sampel penelitian. Pengujian hipotesis penelitian menggunakan teknik analisis data panel dengan bantuan Microsoft excel 2019 dan software Eviews 12. Hasil penelitian ini menunjukkan bahwa secara simultan good corporarate governance dan leverage berpengaruh terhadap performance financial. Secara parsial menunjukan bahwa good corporarate governance tidak berpengaruh terhadap performance financial dan leverage berpengaruh terhadap performance financial. Nilai Perusahaan tidak mampu memoderasi pengaruh Good Corporate Governance terhadap Financial Performance dan Nilai Perusahaan tidak mampu memoderasi pengaruh Leverage terhadap Financial Performance.
Peran tekanan stakeholder dalam memoderasi pengaruh investasi dan strategi hijau terhadap pengungkapan emisi karbon Cahyani Putri, Wulandari; Holiawati, Holiawati; Nofryanti, Nofryanti
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 8 No. 2 (2023): Keberlanjutan
Publisher : Universitas Pamulang

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

Abstract

This study aims to test and analyze stakeholder pressure moderating the effect of green investment and strategy on carbon emission disclosure. This type of study is associative quantitative research using secondary data. The population in this study is all energy companies listed on the Indonesia Stock Exchange from 2018 to 2022, namely 82 companies. The data collection technique in this research was purposive sampling, with 18 companies serving as research samples and 90 data being processed. The research results show that green investment and green strategy have a significant effect on carbon emission disclosure. Meanwhile, green investment does not affect carbon emission disclosure. The green strategy has a significant effect on carbon emission disclosure. Stakeholder pressure does not moderate the influence of green investment on carbon emission disclosure. Stakeholder pressure does not moderate the influence of green strategy on carbon emission disclosure. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis tekanan stakeholder memoderasi pengaruh investment dan strategi hijau terhadap pengungkapan emisi karbon. Jenis penelitian ini adalah penelitian kuantitatif asosiatif, dengan menggunakan data sekunder. Populasi dalam penelitian ini adalah semua perusahaan Energi yang terdaftar di Bursa Efek Indonesia pada periode 2018 sampai 2022 yaitu 82 perusahaan. Teknik pengumpulan data pada penelitian ini adalah teknik purposive sampling dengan 18 perusahaan yang menjasi sampel penelitian dan 90 data yang diolah. Hasil penelitian menunjukan bahwa investasi dan strategi hijau berpengaruh signifikan terhadap pengungkapan emisi karbon. Di sisi lain, investasi hijau tidak berpengaruh terhadap pengungkapan emisi karbon, sedangkan strategi hijau berpengaruh signifikan terhadap pengungkapan emisi karbon. Tekanan stakeholder tidak berperan memoderasi pengaruh investasi dan strategi hijau terhadap pengungkapan emisi karbon
Mendidik untuk Keberlanjutan: Menanamkan Nilai-Nilai Keberlanjutan Sejak Usia Dini Widiyati, Dian; Rosini, Iin; Nofryanti, Nofryanti
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 8 (2025): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i8.3232

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) bertajuk Educating for Sustainability: Embedding Sustainability Values from an Early Age dilaksanakan di Samakisast Wittaya School, Thailand, dengan tujuan menanamkan nilai-nilai keberlanjutan sejak usia dini dan memperkuat kapasitas guru dalam pembelajaran berbasis keberlanjutan. Program ini dirancang untuk menjawab permasalahan belum terintegrasinya konsep keberlanjutan secara sistematis dalam kurikulum dan budaya sekolah. Metode pelaksanaan menggunakan pendekatan partisipatif dan kolaboratif melalui tahapan asesmen kebutuhan, pelatihan guru, pengembangan modul pembelajaran, implementasi kegiatan tematik di kelas dan lingkungan sekolah, serta evaluasi hasil belajar. Kegiatan melibatkan guru, siswa, dan orang tua dalam pembelajaran kontekstual, proyek lingkungan, serta kampanye sekolah hijau. Hasil program menunjukkan peningkatan pemahaman guru terhadap konsep pendidikan keberlanjutan, perubahan perilaku siswa menuju praktik ramah lingkungan, dan meningkatnya keterlibatan orang tua dalam mendukung pembiasaan nilai keberlanjutan di rumah. Program ini berhasil membentuk budaya sekolah hijau yang berkelanjutan dan dapat direplikasi di sekolah lain sebagai model pendidikan keberlanjutan tingkat dasar.
Co-Authors Abdul Aziz Adhania, Safira Antonius Antonius Ardianto, Dedi Ardini, Ririn Argunanto, Argunanto Arifin, Deni Asmita, Deni Yuli Baity, Namira Nur Bastiansyah, Dodi Cahyani Putri, Wulandari Dayanti, Dayanti Dewi, Reni Sartika Dian Esha Eka Nurita Febriyanto, Muhammad Ikhsan Hastuti, Hilda Sri Holiawati, Holiawati Ig. Jaka Mulyana Indra Lesmana Iryanis, Iryanis Lidia, Weni Okta Malik, Muhamad Abdul Mirojiah, Syahrotul Misrudi, Misrudi Mubarak, Kautsar Muliyani Muliyani Nahriah, Sitatun Parapat, Rosiati PRATIWI, WULANDARI Prio, Maria Novita Redonoarsi, Rarasasi Ribka Reza Maulana Rosini, Iin Salsabila, Nurul Jannah Sekarwangi, Sekarwangi Septianingrum, Vina Suprapto, Indra Setiadi Tatariyanto, Firman Wadi, Indra Walkomaroh, Manju Widarnaka, Widarnaka Widiyati, Dian Widodo, Wahyudi Wiji Astuti Wulan, Defina Andany Wulandari, Arum