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Nihlatul Qudus Sukma Nirwana
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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Governance and Risk Management in Sharia Banks and Financial Performance Jaziroh, Wardatul; Nirwana, Nihlatul Qudus Sukma
Indonesian Journal of Law and Economics Review Vol 19 No 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1171

Abstract

General Background: The financial performance of Sharia commercial banks is crucial for Indonesia's economic growth. Specific Background: This study explores the impact of Good Corporate Governance (GCG), Internal Audit, and Risk Management on the financial performance of Sharia banks, particularly after the enactment of Law No. 21 of 2008. Knowledge Gap: Existing literature shows mixed results regarding the effects of these governance factors, indicating a need for comprehensive analysis in the context of Sharia banking. Aims: The research aims to assess how GCG, Internal Audit, and Risk Management affect financial performance from 2018 to 2021. Results: Analysis of 44 Sharia banks reveals that while Internal Audit negatively affects performance, GCG and Risk Management have significant positive impacts. Novelty: This study introduces a thorough examination of Risk Management alongside GCG and Internal Audit, enhancing the understanding of their roles in Sharia banking. Implications: Findings highlight the importance of strengthening governance frameworks in Sharia banks to improve financial performance, providing insights for investors and policymakers. Highlights: Good Corporate Governance and Risk Management significantly enhance financial performance in Sharia banks. Internal Audit shows a negative impact on the financial performance, emphasizing the need for effective implementation. The study addresses a gap in literature by examining the interplay of GCG, Internal Audit, and Risk Management in the Sharia banking sector. Keywords: Good Corporate Governance, Internal Audit, Risk Management, Financial Performance, Sharia Banks
Liquidity in People's Credit Banks: NPL and Operational Costs in Sidoarjo, Indonesia Isnaini; Nirwana, Nihlatul Qudus Sukma
Academia Open Vol 9 No 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.2673

Abstract

This study aimed to investigate the effect of Non-Performing Loan and Operational Costs on the liquidity of conventional People's Credit Banks in Sidoarjo, Indonesia. The study used a quantitative research method with a multiple regression analysis processed using SPSS version 23. The sample consisted of 35 People's Credit Banks out of 59 registered in the Otoritas Jasa Keuangan during the 2020 period. The results showed that Non-Performing Loan and Operational Costs did not have a partial effect on liquidity, but they had a simultaneous effect on liquidity. Highlights: The study focuses on the impact of Non-Performing Loan and Operational Costs on liquidity in People's Credit Banks in Sidoarjo, Indonesia. Quantitative research method and multiple regression analysis using SPSS version 23 were employed for data analysis. Findings indicate a simultaneous effect of Non-Performing Loan and Operational Costs on liquidity in these banks. Keywords: Non-Performing Loan, Operational Costs, Liquidity, People's Credit Banks, Indonesia
ROA and CR's Impact on Stock Prices in IDX Main Dealers (2017-2020) Almaidah, Riza; Nirwana, Nihlatul Qudus Sukma
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.4546

Abstract

This study investigates the relationship between Return On Assets (ROA), Current Ratio (CR), and Stock Prices for Bank Companies listed in the Main Dealers of the Indonesia Stock Exchange (IDX) during the period 2017-2020. The research employs purposive sampling to select the sample, and Multiple Linear Regression as the data analysis method. The findings reveal that ROA significantly influences Stock Prices in Bank Companies listed in the IDX Main Dealers during the specified period, while CR also exerts a significant impact on Stock Prices. This research contributes to the existing literature by providing empirical evidence of the relationship between financial ratios and stock market valuation for the banking sector. The implications of these findings highlight the importance of profitability (ROA) and liquidity (CR) in influencing the stock market performance of bank companies, thereby aiding investors, analysts, and policymakers in making informed decisions regarding investment and regulatory measures in the banking industry. Highlights: Financial ratios (ROA and CR) have a significant impact on stock prices. Bank companies listed in the IDX Main Dealers are influenced by ROA and CR. The study provides empirical evidence and insights for the banking sector (2017-2020). Keywords: ROA, CR, Stock Prices, Bank Companies, IDX Main Dealers
Efficiency Challenges Amid Budget Success in Indonesia Setyaningrum, Intan; Sukma Nirwana, Nihlatul Qudus
Academia Open Vol 9 No 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8173

Abstract

This study assesses the budget implementation of the Sidoarjo Regency Government from 2019 to 2022, focusing on effectiveness, efficiency, and economic performance. Using a descriptive quantitative approach with document analysis, the findings indicate that while the government has met economic criteria and shown improved effectiveness, efficiency has been less satisfactory, particularly in 2022. Despite surpassing budget revenue targets, inefficiencies arose due to higher expenditures than revenues. The study highlights the need for better budget management and resource allocation to enhance overall performance. Highlight: Economic Criteria Met: Consistent economic performance over four years. Improved Effectiveness: Surpassed budget revenue targets. Efficiency Issues: Lower efficiency, especially in 2022. Keyword: Budget implementation, effectiveness, efficiency, economic performance, Sidoarjo Regency
The Fraud Triangel Approach: Detecting Fraudulent Behavior in Business Finance in Sidoarjo Nirwana, Nihlatul Qudus Sukma
Academia Open Vol 8 No 2 (2023): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.8747

Abstract

Fraud that occurs in MSME players today is increasingly diverse. Fraud can take the form of financial statement fraud, mixing personal finances with business finances or dishonesty in running a business. This causes a prolonged dilemma for MSME actors in managing business income. Many MSMEs have not been able to manage good financial reports. This Research Objective is used to gain a deeper understanding of the behavior and detection of fraud that occurs in Micro, Small and Medium Enterprises (MSMEs) based on the Fraud Triangle Theory and the efforts made by MSMEs in preventing and detecting fraud early. The type of sample experiment research used is the random method. The method of collecting information through direct observation and questions, FGDs and the technique of using documentation in the data collection process. The data analysis approach involves the steps of data reduction, data presentation and data verification. The results of the analysis explain that MSME actors do not all carry out financial statement management and still carry out a lot of fraud. The implications of this research contribute to the understanding of fraud, especially by forensic accountants, auditors, fraud examiners and anti-fraud examiners who are used to see fraud in MSMEs. Highlights : Fraud in MSMEs is multifaceted, encompassing financial statement manipulation and unethical business practices. Research aims to understand fraud behavior using the Fraud Triangle Theory and explore MSME efforts in fraud prevention. Utilizes random sampling and data collection methods like direct observation, FGDs, and documentation to gather comprehensive insights. Keywords : Fraud Triangel, Financial Statements, Fraudulent Behavior and MSMEs
Love of Money Behavior, Religiosity, and Ethical Values on the Tendency of Accounting Fraud With Idealism as a Moderating Variable. Reswari , Anis Arista; Sukma Nirwana, Nihlatul Qudus
Indonesian Journal of Islamic Studies Vol 11 No 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v11i3.1679

Abstract

This quantitative study investigates the impact of love of money, religiosity, and ethical values on accounting fraud tendencies, while also examining the moderating role of idealism. Conducted within the finance division of a food and footwear company, the research employs purposive sampling to gather data from 50 respondents through questionnaires, analyzed using the SmartPLS method. The findings reveal that love of money and ethical values significantly affect accounting fraud tendencies, whereas religiosity exerts no such influence. Furthermore, idealism moderates the relationship between ethical values and accounting fraud tendencies, underscoring its potential as a valuable reference point for future research in this domain. Highlights: Impact of Ethical Values: Ethical values play a significant role in influencing accounting fraud tendencies, emphasizing the importance of fostering an ethical corporate culture. Limited Influence of Religiosity: Religiosity is found to have no substantial effect on accounting fraud tendencies, challenging assumptions about its role in shaping financial behavior. Moderating Role of Idealism: Idealism is identified as a critical moderating factor, affecting the relationship between ethical values and accounting fraud tendencies, highlighting its relevance in fraud prevention efforts. Keywords: Accounting Fraud, Love of Money, Religiosity, Ethical Values, Idealism
BUSINESS RISK, FINANCIAL RISK AND STOCK PRICE ON THE VALUE OF CONVENTIONAL BANKING SUBSECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE (IDX) Amanda, Silvia; Nirwana, Nihlatul Qudus Sukma
Journal of Economic and Economic Policy Vol. 2 No. 2 (2025): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i2.58

Abstract

Objective: The purpose of this study we present a case study to determine the Effect of Business Risk, Financial Risk and Stock Price on Firm Value on the Indonesia Stock Exchange. Method: This study uses a quantitative approach with a research sample of 34 companies that meet the criteria using purposive sampling technique. The analytical tool used is secondary data in the form of financial statements, data collection in the form of descriptive statistical tests and classical assumption tests. Testing with Statistical Package for the Social Sciences (SPSS). Results: The results of the hypothesis in the research that has been done show that business risk, financial risk and stock price have an influence on the value of the company. Novelty: This means that company value is able to strengthen the relationship between business risk, financial risk and stock price.
THE INFLUENCE OF DIGITAL MARKETING AND THE USE OF E-MONEY ON THE SALES VOLUME OF MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEs) IN THE FASHION SECTOR (EMPIRICAL STUDY OF MSMES IN SIDOARJO DISTRICT) Mulyanti , Sasa; Nirwana, Nihlatul Qudus Sukma
Journal of Economic and Economic Policy Vol. 2 No. 3 (2025): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i3.65

Abstract

This study aims to determine the Influence of Digital Marketing and the Use of E-Money on the Sales Volume of Micro, Small and Medium Enterprises (MSMEs) in the Fashion Sector (Empirical Study on MSMEs in Sidoarjo District). This study uses a quantitative method with primary data as a data source. The population in this study is fashion MSMEs in Sidoarjo in 2023. The method used in determining this sample is using the Random sampling method. The number of samples used in this study was 39 respondents. The data analysis technique used in this study was SPSS Version 27. The results of this study indicate that Digital Marketing Affects the Sales Volume of Micro, Small and Medium Enterprises (MSMEs) in the Fashion Sector in Sidoarjo City. The Use of E-Money Affects the Sales Volume of Micro, Small and Medium Enterprises (MSMEs) in the Fashion Sector in Sidoarjo City.
THE EFFECT OF INVESTMENT DECISIONS, CAPITAL INTENSITY, POLLITICAL CONNECTION AND CAPITAL STRUCTURE ON FIRM VALUE IN PUBLIC STATE-OWNED COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2022 Sri Handayani; Nirwana, Nihlatul Qudus Sukma
Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i4.69

Abstract

Objective: This study aims to determine the Influence of Investment Decisions, Capital Intensity, Political Connection and Capital Structure on Company Value in State-Owned Enterprises Listed on the Indonesia Stock Exchange in 2019-2022. Method: This research is a type of quantitative research. The sampling method used is the purposive sampling method. The number of companies sampled in this study is 23 State-Owned Enterprises Listed on the Indonesia Stock Exchange in 2019-2022. The data source used is secondary data. The data analysis method used in this study is Multiple Linear Regression with SPSS version 27 data processing tools. Results: The results of this study indicate that Investment Decisions Affect Company Value. Capital Intensity Affects Firm Value. Political Connection Affects Firm Value. Capital Structure Affects Firm Value. Novelty: This study provides new insights by simultaneously examining the effect of Investment Decisions, Capital Intensity, Political Connection, and Capital Structure on Company Value specifically in State-Owned Enterprises listed on the Indonesia Stock Exchange during the 2019–2022 period, which has not been comprehensively explored in previous studies.
Pemberdayaan Womenpreneur Pucang: Modal Sosial dan Personal Branding untuk Kepercayaan Bisnis sebagai Implementasi SDG’s 5 Biduri, Sarwenda; Nirwana, Nihlatul Qudus Sukma; Ainindya, Ninik Ruma'isya; Firnata, Tifani Angga
Abdimas Mandalika Vol 4, No 3 (2025): Mei
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/am.v4i3.30788

Abstract

Abstract:  The mentoring program for womenpreneurs in the Aisyiyah Branch Leadership (PRA) Pucang aims to increase business confidence through strengthening social capital and personal branding as a form of implementation of Sustainable Development Goal (SDG's) 5 regarding gender equality. The approach used is Participatory Action Research (PAR) and Community Organizer (CO), with activities in the form of business management training, digital marketing, and simple financial recording assistance. The results showed an increase in participants' understanding in utilizing digital technology, building business networks, and creating a positive business image. Despite challenges such as low digital literacy, the program succeeded in motivating participants to be more professional in managing their businesses and adapting to market dynamics. The impact of the program not only supports the growth of individual businesses but also contributes to the economic strengthening of families and local communities. With this holistic approach, PRA Pucang has succeeded in creating a relevant and sustainable model of women's empowerment.Abstrak: Program pendampingan bagi womenpreneur di Pimpinan Ranting Aisyiyah (PRA) Pucang bertujuan meningkatkan kepercayaan bisnis melalui penguatan modal sosial dan personal branding sebagai bentuk implementasi Tujuan Pembangunan Berkelanjutan (SDG’s) 5 mengenai kesetaraan gender. Pendekatan yang digunakan adalah Participatory Action Research (PAR) dan Community Organizer (CO), dengan kegiatan berupa pelatihan manajemen usaha, pemasaran digital, serta pendampingan pencatatan keuangan sederhana. Hasil pendampingan menunjukkan peningkatan pemahaman peserta dalam memanfaatkan teknologi digital, membangun jejaring bisnis, serta menciptakan citra usaha yang positif. Meski terdapat tantangan seperti rendahnya literasi digital, program ini berhasil memotivasi peserta untuk lebih profesional dalam mengelola usaha dan beradaptasi dengan dinamika pasar. Dampak program tidak hanya mendukung pertumbuhan usaha individu tetapi juga berkontribusi pada penguatan ekonomi keluarga dan komunitas lokal. Dengan pendekatan holistik ini, PRA Pucang berhasil menciptakan model pemberdayaan perempuan yang relevan dan berkelanjutan.
Co-Authors Abdul Gaffar Ainindya, Ninik Ruma'isya Almaidah, Riza Amanda, Silvia Arista, Sintha Wahyu Clarisa Ika Candrawati Duwi Rahayu Faradilla Herlin Firnata, Tifani Angga Isnaini Jaziroh, Wardatul Mahendra, Danar Putra Mariani, Anti Maulidiyah , Eva Dwi Melinda Ibrahim Misti Hariasih Muhammad Ichsan Gaffar Mulyanti , Sasa Nilam Sari Nur Ravita Hanun Puspita Handayani Reswari , Anis Arista Ruci Arizanda Rahayu Sarwenda Biduri Setyaningrum, Intan Sigit Hermawan Sri Handayani Sumartik Supriandi Supriandi, Supriandi Tri Yuda Lesmana Wulandari, Indah Apriliana Sari Yanik Purwanti