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All Journal Journal of Accounting Science Surya Abdimas PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Jurnal Bisnis dan Akuntansi BALANCE: Economic, Business, Management and Accounting Journal JASF (Journal of Accounting and Strategic Finance) Academia Open Indonesian Journal of Law and Economics Review Procedia of Social Sciences and Humanities Indonesian Journal of Islamic Studies Prosiding University Research Colloquium West Science Interdisciplinary Studies Abdimas Mandalika West Science Interdisciplinary Studies Journal of Economics and Economic Policy International Journal of Business, Law and Political Science
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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PERCEPTION OF ACCOUNTING STUDENTS REGARDING COMPLIANCE WITH ACCOUNTING RULES, UNETHICAL BEHAVIOR, AND INDIVIDUAL MORALITY AGAINST ACCOUNTING FRAUD WITH INTERNAL CONTROL AS MODERATION Rahayu , Ruci Arizanda; Pradasiwi, Arda Walika; Nirwana, Nihlatul Qudus Sukma; Ernandi, Herman
International Journal of Business, Law and Political Science Vol. 2 No. 9 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i9.349

Abstract

Objective: This research aims to examine accounting students' perceptions of the influence of compliance with accounting rules, unethical behavior, and individual morality on accounting fraud with internal control as a moderator. Method: This study uses a quantitative approach. The population is active undergraduate (S-1) students in the accounting study program class of 2019, 2020 and 2021, Faculty of Business, Law and Social Sciences, Muhammadiyah University of Sidoarjo. Data analysis techniques were carried out using SmartPLS version 3.0. Result: The results of this research indicate that 1) Compliance with accounting rules has no effect on accounting fraud. 2) Unethical behavior influences accounting fraud. 3) Individual morality has a significant effect on accounting fraud. 4) Internal control moderates compliance with accounting rules against accounting fraud. 5) Internal control moderates unethical behavior towards accounting fraud. 6) Internal control cannot moderate individual morality towards accounting fraud. Novelty: As a dynamic that often occurs, accounting fraud is a problem that attracts world attention, and various issues related to accounting fraud have received a lot of attention, especially from researchers who are trying to reveal how and why accounting fraud can occur.
Business Risk, Financial Risk, and Stock Price in Determining Firm Value: Risiko Bisnis, Risiko Keuangan, dan Harga Saham dalam Menentukan Nilai Perusahaan Amanda, Silvia; Nirwana, Nihlatul Qudus Sukma
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1429

Abstract

Background: Firm value is an essential indicator reflecting investors’ perceptions of company performance, and it is closely related to business risk, financial risk, and stock price. Specific Background: Prior studies show inconsistent findings regarding how these three factors relate to firm value. Knowledge Gap: Limited research examines the combined contribution of business risk, financial risk, and stock price within the same analytical model. Aim: This study aims to analyze the relationship between those variables and firm value. Results: The findings show that each variable demonstrates a measurable relationship with firm value, although the direction and strength differ across indicators. Novelty: This study offers a more integrated assessment by simultaneously incorporating three risk-related factors in one empirical model. Implications: The results contribute to financial management literature and provide insights for investors in evaluating corporate risk profiles. Highlights:• Business risk and financial risk show measurable relationships with firm value• Stock price contributes to investors’ valuation of companies• Integrated analysis strengthens the understanding of corporate risk dynamics Keywords: Business Risk, Financial Risk, Stock Price, Firm Value, Corporate Finance
Company Growth, Profitability, and Capital Structure in Food and Beverage Firms: Pertumbuhan Perusahaan, Profitabilitas, dan Struktur Modal di Perusahaan Makanan dan Minuman Fafarita , Alliansi Wulan; Nirwana, Nihlatul Qudus Sukma
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1435

Abstract

General Background: Capital structure decisions play a crucial role in maintaining corporate financial stability. Specific Background: Food and beverage companies face dynamic funding needs due to operational expansion and market competition. Knowledge Gap: Empirical evidence on how company growth and profitability relate to capital structure in this sector remains limited for the 2019–2023 period. Aims: This study investigates the relationship between company growth, profitability, and capital structure. Results: Using multiple linear regression on 19 food and beverage companies listed on the Indonesia Stock Exchange, the findings indicate that both company growth and profitability are significantly associated with capital structure. Novelty: This study provides updated empirical evidence using recent financial data in the Indonesian food and beverage sector. Implications: The results offer practical insights for corporate managers in formulating financing strategies based on firm growth and profitability performance. 11545 Other,+Report_JURNAL+Alli… Highlight & Keyword (Bold, English) Highlights: Company growth is associated with capital structure Profitability shows a significant relationship with leverage Food and beverage sector financing characteristics Keywords: Company Growth, Profitability, Capital Structure, Food and Beverage Firms, Financial Structure
Bank Health Dynamics Assessment Using RGEC Ratios in Listed Banks: Penilaian Dinamika Kesehatan Bank Menggunakan Rasio RGEC pada Bank-Bank Terdaftar Nirwana, Nihlatul Qudus Sukma; Amalia, Rizka Umi Mufidah
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1508

Abstract

General Background Banking stability requires systematic evaluation of financial soundness under risk-based supervision frameworks. Specific Background Conventional banks listed on the Indonesian capital market are assessed through the RGEC framework covering Risk Profile, Good Corporate Governance, Earnings, and Capital. Knowledge Gap Prior assessments often describe static conditions and rarely examine the dynamic and regulatory alignment of RGEC implementation across major banks during recent economic disruptions and digital transformation. Aims This study explains the dynamics of bank health assessment using RGEC indicators and examines conformity with prevailing regulations. Results Using a quantitative descriptive-explanatory approach and financial ratio analysis of annual reports from five largest conventional banks during 2022–2024, the findings show varied composite ratings, with two banks categorized very healthy, one healthy, one fairly healthy, and one less healthy, reflecting differences in asset quality, efficiency, profitability, and capital adequacy. Novelty The study integrates regulatory compliance perspectives with longitudinal RGEC ratio mapping to portray adaptive health conditions rather than one-time evaluation. Implications The results provide evidence-based insights for regulators and bank management to strengthen governance, risk management, and supervisory strategies in a rapidly changing financial environment. Keywords: RGEC, Bank Health Rating, Financial Ratios, Risk Based Supervision, Conventional Banking Key Findings Highlights: Composite categories vary significantly among major institutions Asset quality and operational efficiency differentiate performance levels Regulatory alignment observed across assessment procedures
Co-Authors Abdul Gaffar Ainindya, Ninik Ruma'isya Almaidah, Riza Amalia, Rizka Umi Mufidah Amanda, Silvia Arista, Sintha Wahyu Candrawati, Clarisa Ika Clarisa Ika Candrawati Detak Prapanca Dewi, Widya Kusuma Dioventa, Ambar Duwi Rahayu Ernandi, Herman Fafarita , Alliansi Wulan Firnata, Tifani Angga Isnaini Jaziroh, Wardatul Mahendra, Danar Putra Mariani, Anti Maulidiyah , Eva Dwi Melawati , Hana Oktavia Melinda Ibrahim Misti Hariasih Muhammad Ichsan Gaffar Mulyanti , Sasa Nilam Sari Nur Ravita Hanun Pradasiwi, Arda Walika Puspita Handayani Rahayu , Ruci Arizanda Ramadani, Gesti Novi Reswari , Anis Arista Ruci Arizanda Rahayu Sarwenda Biduri Setyaningrum, Intan Sigit Hermawan Sri Handayani Sumartik Supriandi Supriandi, Supriandi Syamsiar, Syamsiar Tri Yuda Lesmana Wulandari, Indah Apriliana Sari Yanik Purwanti