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All Journal AKUNTABILITAS JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Ilmiah Manajemen dan Bisnis (JIMB) MIX : Jurnal Ilmiah Manajemen JABE (Journal of Accounting and Business Education) Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) International Humanities and Applied Science Journal Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Aptisi Transactions on Technopreneurship (ATT) Jurnal Akuntansi dan Bisnis Journal of Global Business and Management Review Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Ekonomi KIAT Akuntansi dan Teknologi Informasi eCo-Fin Jurnal Cendekia Keuangan An-Nizam: Jurnal Bakti Bagi Bangsa NEAR: Jurnal Pengabdian kepada Masyarakat Mizania : Jurnal Ekonomi dan Akuntansi Pena Dimas Entrepreneurship and Community Development Kreativasi: Journal of Community Empowerment Asian Journal of Management, Entrepreneurship and Social Science Equity
Yuha Nadhirah Qintharah
Universitas Islam 45
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Transportation Other

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DETERMINANTS OF CARBON EMISSION DISCLOSURE: THE ROLE OF INDUSTRY SENSITIVITY, MEDIA EXPOSURE, AND ENVIRONMENTAL PERFORMANCE Sistya Rachmawati; Etty Murwaningsari; Yuha Nadhirah Qintharah; Qintharah, Yuha Nadhirah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/28tae249

Abstract

The purpose of this study is to determine and analyze the Effect of Industry Sensitivity, Media exposure, Environmental Performance and Profitability on Carbon Emission Disclosure. The research method used in this study is quantitative. The data for this study uses secondary data from companies listed on the Indonesia Stock Exchange (IDX). The companies used are groups of consumer non-cyclical & Energy sector companies listed on the Indonesia Stock Exchange in 2022-2024. The sampling method in this study is purposive sampling. The data collected were 126 companies after statistical data analysis using eviews-12 software. Based on the test results, the industry sensitivity variable has a negative effect on carbon emission disclosure, the media exposure variable has a negative effect on carbon emission disclosure, the environmental performance variable has a positive effect on carbon emission disclosure, and the profitability variable has a negative effect on carbon emission disclosureKeywords: Industry Sensitivity, Media exposure, Environmental Performance, Profitability, Carbon Emission Disclosure
DETERMINANTS OF CARBON EMISSION DISCLOSURE: THE ROLE OF INDUSTRY SENSITIVITY, MEDIA EXPOSURE, AND ENVIRONMENTAL PERFORMANCE Sistya Rachmawati; Etty Murwaningsari; Yuha Nadhirah Qintharah; Qintharah, Yuha Nadhirah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/28tae249

Abstract

The purpose of this study is to determine and analyze the Effect of Industry Sensitivity, Media exposure, Environmental Performance and Profitability on Carbon Emission Disclosure. The research method used in this study is quantitative. The data for this study uses secondary data from companies listed on the Indonesia Stock Exchange (IDX). The companies used are groups of consumer non-cyclical & Energy sector companies listed on the Indonesia Stock Exchange in 2022-2024. The sampling method in this study is purposive sampling. The data collected were 126 companies after statistical data analysis using eviews-12 software. Based on the test results, the industry sensitivity variable has a negative effect on carbon emission disclosure, the media exposure variable has a negative effect on carbon emission disclosure, the environmental performance variable has a positive effect on carbon emission disclosure, and the profitability variable has a negative effect on carbon emission disclosureKeywords: Industry Sensitivity, Media exposure, Environmental Performance, Profitability, Carbon Emission Disclosure
Faktor-Faktor Yang Mempengaruhi Auditor Dalam Memberikan Opini Audit Going Concern Pada Masa Pandemi Covid-19 Ningrum, Ayu Citra; Qintharah, Yuha Nadhirah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 2 No. 2 (2022): MIZANIA Jurnal Ekonomi Dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v2i2.572

Abstract

This study aims to understand how influential the company's growth, financial disress, audit committee size and KAP reputation are on going concern audit opinions listed on the IDX for the 2020-20210period. The use of research data is taken on the website www.bursaelektroindonesia.com using secondary data. Then the method used in this research is using quantitative methods. The technique in selecting the sample in this research used purposive sampling technique, so that the total sample of companies in this research amounted to 50 entities with a total period of 2 years used so that the observations in this study amounted to 100 observations. The analysis in this research uses panel data regression and uses the application of SPSS version 23 The results of this research can then convey information that the company growth variable has a negative effect on going-concern audit opinion, Financial distress has a positive effect on going-concern audit opinion, and audit committee size has a negative effect on going concern audit opinion, and KAP reputation has a positive effect on going concern audit opinion.
The Effect of Competence, Moral Reasoning, Altruism, and Auditor's Locus of Control Behavior on Audit Quality Kharisma, Hendrick; Qintharah, Yuha Nadhirah
Jurnal Cendekia Keuangan Vol 4 No 2 (2025): October
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v4i2.6767

Abstract

Introduction/Main Objectives: This study aims to analyze the influence of auditor competence, moral reasoning, altruism, and locus of control on audit quality in the Public Accounting Enterprises of Jakarta and Bekasi. Background Problems: Audit quality plays a pivotal role in maintaining public trust and ensuring the integrity of financial reports. Recent cases, such as the audit mismanagement of PT Indosat Tbk, highlight the importance of understanding how individual auditor traits impact audit outcomes. Novelty: While prior research has evaluated each factor individually, this study offers a comprehensive analysis of four psychological and behavioral aspects—competence, moral reasoning, altruism, and locus of control—in shaping audit quality, specifically within Indonesian public accounting firms. Research Methods: A quantitative approach was used by distributing Likert-scale questionnaires to 100 auditors from firms in Jakarta and Bekasi. Data were analyzed using multiple linear regression to determine the effect of each independent variable on audit quality. Finding/Results: The results reveal that auditor competence and moral reasoning significantly and positively affect audit quality. Conversely, altruism has a statistically significant negative effect, indicating that excessive selflessness may compromise objectivity. The locus of control variable showed no significant influence, suggesting that internal or external control beliefs do not necessarily impact audit quality in this context. Conclusion: This study concludes that strengthening auditor competence and moral judgment enhances audit quality, while unchecked altruism may hinder professional skepticism. Research limitation/implications: These findings emphasize the need for targeted training and ethical reinforcement in audit environments. Future research should explore additional behavioral dimensions and expand the geographical scope to validate these results.
PEMBAHARUAN PEMETAAN WILAYAH DESA CILEDUG KECAMATAN SETU BEKASI MENGGUNAKAN ARCGIS Wasita, Andi; Novita, Dila; Nadhirah Qintharah, Yuha
An-Nizam Vol 4 No 2 (2025): An Nizam: Jurnal Bakti Bagi Bangsa
Publisher : Universitas Islam 45 Bekasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/an-nizam.v4i2.11519

Abstract

Location mapping is an essential representation used to describe the Earth’s surface through a projection system that allows spatial data to be displayed in a flat form. A map provides critical information on size, area, distance, and direction of a specific location. This community service program focused on creating an updated location map of Ciledug Village, Setu District, Bekasi Regency, with the primary objective of comparing the 2025 administrative map to the 1994 version. The activity aimed to identify territorial expansions, spatial changes, and variations in distance that have occurred over time, thereby offering valuable insights into regional development. The implementation method consisted of several stages, namely observation, systematic data collection, and community outreach. Observations were conducted to assess the physical and administrative boundaries of the village, while data collection provided quantitative evidence of spatial changes. Outreach sessions involved discussions with village officials to ensure that the updated mapping product could be effectively utilized for governance and planning.The results of this program revealed that the village government of Ciledug is now better equipped to recognize regional transformations and make more informed decisions in village planning and development. Furthermore, the newly created administrative map functions as an accurate, comprehensive, and strategic document that can guide spatial management, infrastructure development, and long-term policy formulation. This initiative highlights the importance of integrating community-based mapping activities into rural development strategies to strengthen local governance and promote sustainable regional planning.
Digital Transformation of MSMEs through B2C E-Commerce Adoption: A Study of Mitra Karsa Selaras Cooperative Chairunnisa, Nurlaila Maysaroh; Qintharah, Yuha Nadhirah; Mahmudah, Hadi; Jalil, Abdul Rasyid
Pena Dimas: Jurnal Pengabdian Masyarakat Vol 4, No 1 (2025): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v4i1.26550

Abstract

The rapid growth of information technology has transformed business practices by simplifying complex processes, reducing costs, and expanding market reach through digital platforms such as e-commerce. E-commerce gives many micro, small, and medium-sized businesses (MSMEs) the chance to increase their competitiveness, diversify their product offerings, and carry out quick, inexpensive transactions. However, the low level of digital literacy among its members—the majority of whom are retired women—presents serious difficulties for Koperasi Mitra Karsa Selaras, which oversees 52 MSMEs in Pekayon, Bekasi. Especially during the COVID-19 pandemic, this restriction has made it more difficult for them to adopt technology, which has led to a decline in their income and limited access to markets. By using a business-to-consumer (B2C) e-commerce model as a tactic to increase the digital capability and revenue of cooperatively assisted MSMEs, this community service program sought to address these issues. To guarantee that the activities were founded on already-existing community assets and to encourage the cooperative members' active participation, the program combined the strategies of Asset-Based Community Development (ABCD) and Participatory Action Research (PAR). The three primary activities of the implementation method's community education model were: (1) education to explain the idea and advantages of e-commerce; (2) training to impart technical skills in account creation, product uploading, and transaction management; and (3) mentoring to guarantee that participants could use e-commerce platforms on their own. The findings demonstrated that participants successfully created e-commerce store accounts, improved their comprehension of e-commerce concepts and advantages, and produced digital product catalogues that were prepared for online promotion. Overall, the program contributes to the achievement of several Sustainable Development Goals (SDGs), particularly SDG 1 (No Poverty), SDG 5 (Gender Equality), SDG 8 (Decent Work and Economic Growth), and SDG 9 (Industry, Innovation, and Infrastructure), by empowering women-led MSMEs through digital transformation and inclusive economic participation.
Workshop Pembuatan Filter Air Sederahana untuk Pengelolaan Air Keruh di Desa Wibawamulya Dini, Fathiyah Rahma; Juliandara, Luthpiyah; Qintharah, Yuha Nadhirah
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Volume 5 Nomor 2 Tahun 2025 (Juni)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v5i2.5608

Abstract

Clean water is a basic necessity. In Wibawamulya Village, most water sources are cloudy and foul-smelling, failing to meet clean water standards. This situation affects the health and daily activities of the community, especially children. This community service program was carried out through a training workshop targeting elementary school children. The stages included observation, socialization, hands-on training, and evaluation. Materials used included used bottles, cotton, sponge, sand, gravel, and bio rings. Held on February 18, 2025, the training was attended by 8 participants. Children were able to understand the importance of clean water and create simple filters independently. The filtered water appeared much clearer, and evaluations showed improved knowledge and awareness. The program had a positive impact on children’s technical skills and environmental awareness. Weather constraints were overcome through good teamwork. This activity can be further developed through collaboration with government and relevant institutions.
Integrated Corporate Governance Moderates Determinants On Economic Performance Qintharah, Yuha Nadhirah; Murwaningsari, Etty; Rachmawati, Sistya
MIX: JURNAL ILMIAH MANAJEMEN Vol 14, No 3 (2024): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2024.v14i3.009

Abstract

Objectives: This study aims to examine the effect of corporate social responsibility and competitive advantage on economic performance in addition to using integrated corporate governance as a moderating variable. Thus, this study also aims to determine whether integrated corporate governance strengthens or weakens the relationship.Methodology: The research method used is moderated regression analysis (MRA). Data used in this research is secondary data from IDX. In addition, this study tested the classical assumptions and tested the accuracy of the model to find out which model was the most appropriate. The number of samples used in this study was 201 samples from the annual year 2020-2022.Finding: The results show that CSR does not affect economic performance, competitive advantage has a positive effect on economic performance, CG strengthens the influence of CSR on economic performance and CG strengthens the influence of competitive advantage on economic performance.Conclusion: Governance is an important factor in company performance because it can moderate the relationship between competitive advantage and CSR with performance. This research indicates the importance of competitive advantage to improve company performance. This is supported by the RBV theory which states to make good use of company resources. Also, governance could become quasi-moderation because it could become a moderator variable and could influence an independent variable.Novelty: This research uses different measurements of integrated corporate governance measurement. ICG measurement in this research is using developed POJK no 2/POJK 05/2014 indicators.
Kecukupan Modal Memoderasi Efisiensi Operasional dan Diversifikasi Pendapatan terhadap Keberlanjutan Finansial Qintharah, Yuha Nadhirah; Murwaningsari, Etty
Akuntabilitas Vol. 17 No. 1 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i1.41221

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi operasional dan diversifikasi pendapatan terhadap keberlanjutan finansial. Kecukupan modal memoderasi pengaruh efisinsei opersional dan diversifikasi pendapatan terhadap keberlanjutan finansial. Penelitian ini menggunakan pendekatan penelitian kuantitatif, populasi dalam penelitian ini adalah sektor keuangan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020 sampai dengan 2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan metode analisisnya menggunakan regresi linier berganda dengan menggunakan software SPSS. Hasil penelitian ini menunjukan efisiensi opersional berpengaruh negatif signifikan terhadap keberlanjutann finansial. Diversifikasi pendapatan berpengaruh positif signifikan terhadap keberlanjutan finansial. Kecukupan modal memperlemah pengaruh efisiensi operasional dan diversifikasi pendapatan terhadap keberlanjutan finansial.
Perancangan Penerapan Manajemen Risiko Yuha Nadhirah Qintharah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 1 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i1.1645

Abstract

This research is using ISO 31000:2009 as the standard to build the risk management of UMKM Saripakuan. UMKM Saripakuan has main production in Cookies Production. UMKM Saripakuan has many risks that lists in their production because it has young age. So, this UMKM need designing and implementation of risk management to minimalize those risk. Risk management made so level of those risks in UMKM Saripakuan may reduce into acceptable area so, they can reach their objective optimally. Result of this research shows that UMKM Saripakuan has 14 risks inside UMKM Saripakuan
Co-Authors Abdul Rasyid Jalil, Abdul Rasyid Aditama, Reka Alda Miranda Alivia, Siti Anhar, Siti Aulia Ayu Citra Ningrum Bagaskara, David Nando Clarissa Ilmi Riyanti Clinton Tampubolon, Joseven Diana Fajarwati Dinda Fali Rifan Dini, Fathiyah Rahma Ekowati, Ekowati Etty Murwaningsari Fajar Prihesnanto, Fajar Fransisca Listyaningsih Utami hadi mahmudah Hafidz, Shohibul Hervina, Firli Khairunnisa, Aliffia Kharisma, Hendrick KHOMSIYAH KHOMSIYAH Kurniawati Mulyanti Lubna Afifah Azra Lucky Purwantini Luthfi Miftahul Putri Luthfi Miftahul Putri Luthpiyah Juliandara Muhamad Abdul Hafizh Muhammad Bad'rul Choirul Ullum Nafiah, Nafiah Nasha Bagas Prakoso Ningrum, Ayu Citra Novita Dian Iva Prestiana Novita, Dila Nurfaizi, Rizky Nurlaila Maysaroh Chairunnisa Nurma Risa Pangestuti, Rinda Siaga Purnama Putra, Purnama Puspita Sari Rakhmundia Aryo Renadi Rifki Hanafi Rosmawati Rosmawati Sakina, Ameylia Geulis Sherlly Syah Putri Siaga Pangestuti, Rinda Sistya Rachmawati Siti Rahayu Sofyan, Fakhrizal Agustian Sulfiyana, Sulfiyana Suryadinatha Dwi Afrilian Sarmudin Sutami, Irma Ayu Syifa, Maulidia Nur Triyani Triyani Veronika Dwi Islami Vita Aprilina Wasita, Andi Yosika Cindy Ovitasari Yvonne Augustine