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All Journal AKTSAR: Jurnal Akuntansi Syariah JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi dan Keuangan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal Accounting International Mount Hope
Aziza, Nurna
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Pengaruh Corporate Governance Terhadap Nilai Perusahaan dan Manajemen Laba Sebagai Variabel Intervening Wulanda, Monika; Aziza, Nurna
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 1 (2019): June 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i1.5518

Abstract

This study was aimed to examine the influence of corporate governance on firm value, corporate governance on earnings management, earnings management on firm value, and whether earnings management as a mediating variable between corporate governance and firm value. Corporate governance consisted of institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2015-2017. The data used in this study were the secondary data and followed by the use of purposive sampling method. There were 33 samples with 99 observations which fulfilled the criteria to be the research sample. Data analysis was done by the partial least square approach with SmartPLS software. This study showed that institutional ownership and managerial ownership had a negative influence on earnings management. Board of commissioner frequency meeting and audit committee frequency meeting had no influence on earnings management. Institutional ownership, managerial ownership, the board of commissioner frequency meeting, and audit committee frequency meeting had a positive influence on firm value. Earning management had no influence on firm value and also found that earnings management was not a mediating variable between corporate governance and firm value.
Orientasi Eksternal, Tanggung Jawab Sosial Perusahaan, dan Emisi Polusi Aziza, Nurna
Jurnal Akuntansi dan Keuangan Vol 12, No 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.14665

Abstract

Companies in open economies with stronger external orientations have come under pressure from customers and other stakeholders to implement global corporate social responsibility (CSR) activities since the 2000s. The purpose of this study proposes a relationship between CSR, the level of external orientation, and pollution emissions, such as pollution reduction. It uses an empirical methodology using secondary data for manufacturing companies. The results showed that external orientation is related to pollution emissions, corporate social responsibility is negatively related to pollution emissions, and there is a proven moderating effect on pollution emissions. The higher the external orientation but with high corporate social responsibility can withstand the increase in pollution emissions by manufacturing companies. 
ANALISIS PENERAPAN PENCATATAN AKUNTANSI PELAKU UMKM PENGRAJIN BATA MERAH DESA MOJOTAMPING KECAMATAN BANGSAL KABUPATEN MOJOKERTO Wardhani, Atika Putri; Aziza, Nurna
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.176

Abstract

This research will take the object of MSMEs in Mojotamping Village, Bangsal District, the Red Brick industry (Pres MRH). The aim of this research is to find out to what extent MSMEs have knowledge of accounting in their business operations and to analyze accounting records for each transaction. This study uses a qualitative method. Data analysis using retrieval techniques through interviews. The population in this study were MSME actors in the Red Brick industrial sector in Mojotamping Village, Bangsal District. The sample in this study is correspondents who are considered key to providing answers to the research objectives, namely 1 person is assumed to be sufficient to represent the entire population. The results of this research show that MSME actors in the Bata Merah industrial sector have implemented accounting with very simple recording using their respective languages. However, MSMEs still find it difficult to prepare financial reports as they should. It is hoped that this research can increase knowledge about the importance of accounting records to form a financial report. It is hoped that the implications of this research will provide considerations for the government in terms of providing accounting training as an urgency for the business continuity of MSMEs.
OPTIMASLISAI PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) DI DESA PANCA MUKTI UNTUK MEWUJUDKAN DESA KREATIF Aziza, Nurna; Aprila, Nila; Novita Sari, Vera; Agus, Andi
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 2 (2024): April
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i2.614

Abstract

Dalam satu dekade terakhir, desa wisata telah menjadi fokus pengembangan pemerintah sebagai sarana untuk meningkatkan pendapatan daerah dan kesejahteraan ekonomi masyarakatnya. Desa Panca Mukti di Kabupaten Bengkulu Tengah, Provinsi Bengkulu, merupakan contoh desa yang menggabungkan potensi hasil kebun dan pertanian dengan pengembangan batik sebagai kampung wisata. Namun, pandemi Covid-19 telah memberikan dampak signifikan pada perekonomian desa tersebut, terutama pada budidaya hortikultura dan pariwisata. Salah satu pendekatan untuk memperbaiki perekonomian desa adalah dengan memberdayakan Badan Usaha Milik Desa (BUMDes), yang merupakan modal sosial untuk memperkuat perekonomian pedesaan. Namun, di Desa Panca Mukti, BUMDes Damar Limo menghadapi berbagai permasalahan, termasuk pengelolaan yang belum optimal. Simpulan, diharapkan artikel ini dapat memberikan pandangan tentang pentingnya BUMDes dalam meningkatkan perekonomian desa dan memberikan kontribusi terhadap pembangunan kawasan mitra, seperti yang dilakukan oleh Prodi Magister Akuntansi Universitas Bengkulu melalui kegiatan pengabdian kepada masyarakat. Kata Kunci : Badan Usaha Milik Desa (BUMDes), Desa Panca Mukti, Optimisasi Pengelolaan, Desa Kreatif, Pemberdayaan Ekonomi
OPTIMALISASI BADAN USAHA MILIK DESA (BUMDES) DALAM PENGELOLAAN UNIT USAHA GUNA MENINGKATKAN EKONOMI MASYARAKAT DI DESA PANCA MUKTI KECAMATAN PONDOK KELAPA KABUPATEN BENGKULU TENGAH Baihaqi, Baihaqi; Aziza, Nurna; Abdullah, Abdullah; Armaningrum, Gusthalia; Pitaloka, Ayu; Charolina, Ovita
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 5 (2024): Oktober
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i5.1416

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pengetahuan pengelolaan Badan Usaha Milik Desa (BUMDes) untuk mendorong peningkatan ekonomi masyarakat desa, terutama di masa pandemi Covid-19. Dilaksanakan di Desa Purwodadi, Kecamatan Bermani Ulu, kegiatan ini bertujuan menjadikan BUMDes sebagai sarana pemberdayaan ekonomi dan sumber Pendapatan Asli Desa yang berkelanjutan. Melalui metode penyuluhan, pelatihan, dan diskusi interaktif, peserta mendapat penjelasan mengenai pengelolaan BUMDes yang efektif, prosedur pendirian yang sesuai dengan potensi ekonomi desa, serta prinsip tata kelola yang baik. Contoh desa sukses ditampilkan untuk menginspirasi, disertai pelatihan praktis agar BUMDes dapat mengembangkan usaha yang relevan dan adaptif. Hasil kegiatan menunjukkan peningkatan pemahaman dan kemampuan pengelola BUMDes untuk memberdayakan potensi lokal sebagai solusi strategis bagi kesejahteraan masyarakat. Kata Kunci : Manajemen Badan Usaha Milik Desa, Peningkatan Ekonomi Masyarakat
MODERASI AUDITOR PROFESSIONAL SCEPTICISMPADA KOMPLEKSITAS TUGAS AUDIT, LOCUS OF CONTROLDAN KUALITAS AUDIT Aziza, Nurna; Agus, Andi; Hastina, Safira
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 4 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i4.861

Abstract

Audit quality is the result achieved from financial statements that are presented fairly, all material matters or provide a true picture according to the financial reporting framework in order to increase the trust of users of financial statements. The purpose of this study is to investigate whether the complexity of the audit task, and locus of control can affect audit quality and auditor professional scepticism can moderate the effect of audit task complexity, and locus of control on audit quality. Type of research is quantitative research, in this study the data collection method is the distribution of questionnaires via g-form. The data collected in this study are the results of questionnaires distributed to auditors at public accounting firms in Indonesia. The results of this study audit task complexity and locus of control have a positive effect on audit quality, auditor professional scepticism cannot moderate the effect of audit task complexity and locus of control on audit quality.Keyword: Audit Quality, Audit Task Complexity, Locus of Control, and AuditorProfessional Scepticism.
Disclosure of Local Government Social Responsibility Through GRI Reporting Standards: A Case Study of Bengkulu Province Nata, Kalindra; Aziza, Nurna
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4705

Abstract

This study explores the role of sustainability reporting based on the Global Reporting Initiative (GRI) in disclosing the social responsibility of the Bengkulu Provincial Government, a region with relatively low welfare levels. Using a qualitative approach and content analysis method on official government documents, the study assesses the extent to which GRI standards are used to reflect transparent and accountable governance practices. The findings reveal that although some GRI principles have been applied, disclosures remain limited, particularly in areas such as the protection of non-civil servant labor, non-discrimination principles, and accessibility of reports to the public. The study emphasizes the importance of a systematic reporting framework in the public sector and suggests strengthening regional institutional capacity and national policies that promote comprehensive GRI implementation. By offering a perspective from the public sector in underdeveloped regions, this research contributes to the literature on sustainability reporting and opens the door for future comparative studies across provinces and mixed-method approaches.
The Effect of Management Control System and Financial Leverage on Start-up Performance: Business Financial Literacy as Moderation Sihite, Henny Yunita; Aziza, Nurna
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5027

Abstract

This study aims to examine the effect of management control systems and financial leverage on the performance of start-ups fostered by the Bengkulu University Technology Business Incubator (IBT). The sample in this study consists of 37 start-ups engaged in various business sectors, including agriculture, food and beverages, technology, and handicrafts. This study also analyzes the role of business financial literacy as a moderating variable that is expected to strengthen or weaken the effect of management control systems and financial leverage on start-up performance. Data analysis was conducted in two stages. The first stage used multiple linear regression to test the direct effect between the independent variables on start-up performance. The second stage uses Moderated Regression Analysis (MRA) to test the interaction effect between independent variables and moderating variables on performance. The regression model was analyzed using SPSS version 26 software, with classical assumption testing including normality, multicollinearity, and heteroscedasticity tests to ensure model validity. The results showed that management control system and financial leverage have a positive and significant effect on start-up performance. In addition, business financial literacy proved to have a significant moderating role, with a tendency to weaken the relationship between management control system and performance, and strengthen the relationship between financial literacy and performance.
Transparansi Laporan Keuangan dan Efektivitas Pengendalian Internal: Dimoderasi Kepemimpinan Spiritual OPD Bengkulu Putra, Rindi Exi; Aziza, Nurna
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.4768

Abstract

Purpose: This study examines the effect of financial statement transparency on internal control effectiveness, with mental leadership as a moderating variable in Local Government Organizations (OPD) in Bengkulu City. Methodology/approach: This study employed a quantitative approach using a survey method distributed to three respondents from each local government organization (OPD), resulting in a total of 90 respondents from 30 OPDs. Results: The results show that financial reporting transparency positively influences internal control effectiveness, while spiritual leadership strengthens this effect by fostering ethical values and accountability, highlighting the importance of value-based leadership in public sector financial control systems. Conclusion: Financial reporting transparency enhances internal control effectiveness, and spiritual leadership strengthens this relationship by fostering ethical values and accountability, thereby creating a more effective and accountable public sector governance system. Limitations: The limited geographical scope of one city may restrict the generalization of the research findings. Additionally, due to the limited quantitative approach and the number of variables analyzed, it is not possible to fully understand the complexity of the factors influencing the effectiveness of internal control in the public sector. Contribution: This study makes a theoretical contribution by expanding the discourse on the impact of spiritual values on public sector financial management leadership while simultaneously enhancing the application of agency theory and management. In practice, the results provide valuable insights for local governments in designing strategies to improve financial transparency and accountability through a value-oriented management approach.
Co-Authors Abdullah Abdullah Agus, Andi Aprila, Nila Armaningrum, Gusthalia Hastina, Safira Nata, Kalindra Novita Sari, Vera Ovita Charolina Pitaloka, Ayu Putra, Rindi Exi Sihite, Henny Yunita Wardhani, Atika Putri Wulanda, Monika