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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal AKTSAR: Jurnal Akuntansi Syariah Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi dan Keuangan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business Letters Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Fairness Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal Accounting International Mount Hope
Aziza, Nurna
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP COST OF DEBT DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Uswatun Hasanah, Usi; Aziza, Nurna; Aisyah, Siti
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.661 KB) | DOI: 10.33369/fairness.v11i1.18439

Abstract

This study aims to examine the effects of corporate social responsibility on the cost of debt with profitability as an intervening variable. Corporate Social Responsibility (CSR) in this study is measured by the Corporate Social Disclosure Index (CSDI) with GRI standards as a reference, cost of debt is measured by interest expense for the current year divided by average debt and profitability is measured by ROE. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with purposive sampling technique. The sample used in this study were 74 manufacturing companies with a total of 222 observations.         This research is classified in quantitative research.The statistical analysis tool used to test the hypothesis in this study is Smart PLS 3.0. The results of this study indicate that CSR has a negative effect on cost of debt and profitability has been shown to be able to mediate the effect of CSR on cost of debt.
ANALYSIS OF POTENTIAL SUSTAINABILITY DURING THE COVID 19 PANDEMIC PERIOD USING THE MODEL SPRINGATE ON THE INDUSTRY CONSUMER GOODS ARE LISTING ON THE STOCK EXCHANGE INDONESIA IN 2020 Yunita, Rini; Aziza, Nurna; Abdullah, Abdullah
JURNAL FAIRNESS Vol. 11 No. 2 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (50.673 KB) | DOI: 10.33369/fairness.v11i2.18450

Abstract

This study aims to determine the potential bankruptcy of consumer goods industrial companies using the springate model. The population in this study are all consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2020. This study uses a qualitative approach. The sampling technique used in this study was purposive sampling.Based on the sampling using purposive sampling, then obtained as many as 51 companies with 153 observations. The results show that the consumer goods industry manufacturing companies during the COVID-19 pandemic in 2020 have the potential to experience bankruptcy reaching 49.67%.
IMPLEMENTASI TEKNOLOGI AUDIT DALAM ERA DIGITAL Okinaldi, Jefri; Aziza, Nurna
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 2 (2024): Edisi Mei - Agustus 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i2.4016

Abstract

Latar Permasalahan ini adalah Implementasi teknologi audit dalam era digital telah menjadi sorotan utama dalam dunia bisnis dan praktik audit. Dalam konteks ini, organisasi bisnis dan praktisi audit semakin mengadopsi teknologi canggih, seperti analisis data, kecerdasan buatan, dan perangkat lunak audit yang terintegrasi. Dalam penelitian ini, peneliti mempergunakan metode kualitatif. Pemilihan metode kualitatif atas dasar penggunaan teknik pengumpulan data dengan kajian teoretis. Penggunaan kajian teoretis ini bermaksud untuk menyelesaikan masalah yang ada di dalam penelitian sesuai sumber dan berpatokan pada penelitian sebelumnya. Hasil penelitian sebelumnya akan peneliti kumpulkan dan melalui tahap analisis supaya memperoleh simpulan. Perkembangan teknologi amat memengaruhi auditor guna membantu auditor dalam pengambilan keputusan. Kehadiran teknologi informasi yang berkembang seperti sekarang, auditor perlu memahami perihal sistem komputer, mengingat sistem ini berdampak signifikan terhadap cara atau prosedur pengambilan keputusan yang dipergunakan oleh auditor.
Pengaruh Financial Technology Terhadap Kinerja Keuangan Perbankan Tambunan, Marintan; Aziza, Nurna
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2049

Abstract

The development of information and communication technology has brought significant changes in various aspects of human life. One aspect that has been greatly affected is the banking sector. The digital revolution has changed the way banking operates, especially in terms of customer service and financial management. This study aims to see how the influence of Internet Banking and Mobile Banking on financial performance in banks as measured by Return On Assets (ROA), Return On Equity (ROE), Capital Adequency Ratio (CAR), Non Performing Loan (NPL).  The population in this study are banks listed on the Indonesia Stock Exchange (BEI). The method used is non probability sampling method with purposive sampling technique and obtained 10 banks used as samples for the research period for 3 years (2020-2022). The data analysis technique used is Structural Equation Modeling Partial Least Square (SEM-PLS) with the help of SmartPLS (v. 4) software as a data analysis tool. The results of this study indicate that Internet banking has no effect on ROA, CAR and NPL but has a significant negative effect when measured by ROE. Mobile banking has a negative effect on financial performance calculated using NPL but mobile banking has no effect on ROA, ROE and CAR.  Future research is expected to add other variables that have an influence on financial performance in banking and increase the number of research periods.
Six Sigma Dalam Perspektif Akuntansi Manajemen: Peningkatan Manajemen Biaya Strategis dan Pengendalian Kualitas Produk Damayanti, Alda Putri; Aziza, Nurna
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2050

Abstract

The background to this research is that companies that produce snacks often face challenges in managing ever-increasing operational costs and maintaining consistent product quality. In an effort to control increasing production costs, including raw material and labor costs, the company decided to implement Six Sigma as a quality management strategy. Companies face pressure to maintain competitive selling prices while controlling production costs. Variability in the quality of snack products often occurs, which can reduce consumer confidence. The research method uses qualitative and quantitative methods. The types of data used in this research include primary and secondary data, and the data collection methods applied include interviews, observation and documentation. The population that is the focus of the research is the snackproducts. The research sample was selected from a small portion of the population for further analysis. Data analysis was carried out using the Six Sigma method which consists of five stages: define, measure, analyze, improve and control (DMAIC), as well as linear regression analysis. The results of this research provide evidence that Six Sigma can be used as an effective tool to optimize strategic costs and improve product quality. Based on the analysis, the results obtainedare: 1. Machine. Continuous use of the machine results in decreased machine performance. 2. Employees. Suboptimal work results in the product not meeting quality standards. Therefore, this research makes an important contribution in deepening understanding of the application of Six Sigma to achieve cost management goals and improve product quality.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Kepemilikan Institusional Terhadap Pengungkapan Emisi Karbon Sianturi, Tria Adelina; Aziza, Nurna
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7966

Abstract

This study analyzes the effect of profitability, company size, and institutional ownership on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research population includes all manufacturing entities, with a total of 55 samples obtained through purposive sampling technique. The approach used is quantitative, with multiple linear regression analysis using the help of SPSS version 27. Research data obtained from annual reports and corporate sustainability reports. The results showed that profitability with a significance value of 0.017 < 0.05 and company size with a significance value of 0.029 < 0.05 had a positive effect on the disclosure of carbon emissions. However, institutional ownership with a significance value of 0.361 > 0.05 has no influence on the disclosure of carbon emissions. Although Indonesia has committed to the Net Zero Emission (NZE) target, pressure from institutional investors has not been enough to encourage widespread carbon emission reporting practices. This indicates that environmental transparency in Indonesia is still voluntary and not fully a normative obligation. This research highlights the need for active stakeholder roles and strengthened regulations to make carbon emissions reporting a more common and standardized practice.
Environmental Performance in Accounting Literature: A Bibliometric Approach Aziza, Nurna; Mardiah, Nursita
Jurnal Aplikasi Bisnis dan Manajemen Vol. 9 No. 3 (2023): JABM Vol. 9 No. 3, September 2023
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.9.3.866

Abstract

One of the factors that cause environmental performance articles is debated because many researchers generate different results. This study aims to map research topics, identify keyword definitions, theory, methodology, and research settings, and give the agenda for further research. This research is a bibliometric analysis design. A total of 55 articles use from 1996-2020. The fifth stage of bibliometric analysis is defining keywords, initial search results, refining search results, compiling initial data, and analysing data. It raised 3 clusters VOSviewer, the red, green, and blue clusters. The results show that the main point on the VOSviewer map is environmental performance (research topic) in the red zone cluster one. Define environmental performance as the results of the organization in managing its environmental impact. The theoretical point of view, the theory of legitimacy and stakeholder, has been used to explain this phenomenon. This study identifies the predominance of quantitative approaches to environmental performance and finds the most typical subjects are the United States and developed countries. The articles reviewed were mainly carried out in developed countries (60%) and to a lesser extent in developing countries (40%), mainly Asian countries such as Indonesia, Malaysia, and China. Keywords: Bibliometric analysis, decision-making, environmental performance, mapping, VOSviewer
The Influence of Corporate Governance on Financial Performance With Risk Management as Mediating Variable Aziza, Nurna; Aviola, Niken Kenanga
Jurnal Aplikasi Bisnis dan Manajemen Vol. 10 No. 1 (2024): JABM, Vol. 10 No. 1, Januari 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.10.1.11

Abstract

This study examined the relationship between corporate governance mechanisms, risk management, and financial performance of banks in Indonesia. The sample comprised 160 banking entities listed on the Indonesia Stock Exchange from 2014 to 2018, chosen through purposive sampling. The data were analyzed using path analysis with AMOS version 22. The findings revealed that corporate governance significantly influenced risk management in the banking industry. Effective corporate governance mechanisms positively impacted risk management practices, indicating that well-governed banks were more likely to implement robust risk management strategies. Moreover, the study found that risk management played a crucial role as an intervening variable between corporate governance and financial performance. This suggests that the influence of corporate governance on financial performance was partially mediated through its impact on risk management practices. Additionally, the results demonstrated a significant positive effect of corporate governance on the financial performance of banks in Indonesia. Well-governed banks tended to exhibit better financial performance, likely due to their ability to manage risks more effectively and make sound strategic decisions. The study highlights the importance of strong corporate governance practices in enhancing risk management and subsequently improving the financial performance of banks. These findings have implications for regulators, bank management, and investors, emphasizing the value of promoting effective corporate governance in the banking sector to achieve sustainable financial growth and stability. Keywords: banking, corporate governance, financial performance, mediating variable, risk management
Relationship of financial literacy to stock market participation Lakoni, Idham; Nurazi, Ridwan; Aziza, Nurna; Novitasari, Novitasari
Journal of Economics and Business Letters Vol. 3 No. 6 (2023): December 2023
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v3i6.270

Abstract

The research objective aimed to understand and analyze stock market participation among the millennial population in Indonesia. Specifically, this study tested stock market participation against the financial literacy variable. It employed a causality research type with a quantitative analysis approach using path analysis method. The sampling technique was purposive sampling, targeting the millennial and Generation Z populations. The model used was Structural Equation Modeling (SEM) Partial Least Square (PLS) through the Smart PLS software. The research variables included Financial Literacy (LF) with indicators (basic financial knowledge, saving and borrowing, protection, investment) and Stock Market Participation (SMP) with indicators (intention to invest in the stock market, motivational, income, reference to social interaction). The results showed that Financial Literacy significantly affects stock market participation. The final recommendation of this study related to investments in the capital market, especially stocks, is that relevant institutions, particularly the Indonesia Stock Exchange and organizations within it, together with the Financial Services Authority, should continue to provide well-organized education to improve investment understanding among millennials and Generation Z, considering the significant potential of these two generations as technology advances rapidly.
Corporate Governance and Sustainability Reporting: Implications for Firm Performance Nuryadi, Nuryadi; Aziza, Nurna
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5423

Abstract

Purpose: This study aims to examine how corporate governance mechanisms (Board of Directors’ expertise and size, and Audit Committee expertise and size) along with sustainability reporting practices, affect the financial performance of food and beverage companies listed on the Indonesia Stock Exchange during 2021–2023. Methodology/approach: Using purposive sampling, we selected F&B firms that published comprehensive financial and sustainability reports over the three-year period. Secondary data were collected from the Indonesia Stock Exchange website (www.idx.co.id) and analyzed with multiple linear regression in IBM SPSS Statistics 27. Results/findings: Board expertise showed a significant negative effect on both ROA and ROE, while board size had no significant impact. Audit committee expertise did not influence either performance measure, but audit committee size had a significant positive effect on both ROA and ROE. Sustainability reporting practice was not significantly related to firm performance. Conlcusion: These findings confirm that the effectiveness of governance and sustainability reporting heavily depends on the quality of implementation and regulatory context, not just formal compliance. The implication is that companies need to prioritize the effectiveness and independence of the board, while regulators are encouraged to develop more substantive sustainability disclosure standards. Limitations: The study is limited to food and beverage companies that publish complete financial and sustainability data, which may restrict the generalizability of the results to other sectors or firms with less transparency. Contribution: By highlighting the differing impacts of governance characteristics on firm performance, this research informs corporate governance policy and practice in the F&B industry. It offers guidance to regulators, board members, and investors on optimizing board and committee structures to enhance financial performance.
Co-Authors Abdullah Abdullah Agus, Andi Aprila, Nila Armaningrum, Gusthalia Aviola, Niken Kenanga Contessa, Emilia Damayanti, Alda Putri Defi Wulandari, Defi Fadillah, Adi Yanuar Fithria, Dinni Fortuna, Karina Dwi Halimatusyadiah, Halimatusyadiah Hastina, Safira Herlina Herlina Husaini Husaini Idham Lakoni Ilyas, Fitrawati Isma Coryanata Kamaludin Kamaludin Lisa Martiah Mardiah, Nursita Meriana Meriana Nata, Kalindra Nikmah Nikmah Novita Sari, Vera Novitasari Novitasari Nuryadi Nuryadi Okinaldi, Jefri Ovita Charolina Pancawat, Emmy Pitaloka, Ayu Pratiwi, Gabriela Niken Putra, Rindi Exi Ridwan Nurazi, Ridwan Rini Yunita, Rini Robiansyah, Anton Robinson robinson Saiful Saiful Salim, Andi Agus Sianturi, Tria Adelina Sihite, Henny Yunita Siti Aisyah Tambunan, Marintan Uswatun Hasanah, Usi Wardhani, Atika Putri Wulanda, Monika