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All Journal JURNAL AKUNTANSI DAN AUDITING JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Pendidikan Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) Organum: Jurnal Saintifik Manajemen dan Akuntansi Responsive: Jurnal Pemikiran dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik ASSET: Jurnal Manajemen dan Bisnis Nusantara Science and Technology Proceedings INVOICE : JURNAL ILMU AKUNTANSI Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Apssai Accounting Review (ApAR) Jurnal Manajemen Jurnal Riset Akuntansi dan Bisnis Indonesia Journal of Innovation Research and Knowledge SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA Journal of Accounting Research, Organization and Economics (JAROE) Klabat Accounting Review Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Riset Ilmiah Journal of Islamic Contemporary Accounting and Business
Nur Apandi, R Nelly
Univeritas Pendidikan Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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APAKAH STRATEGI PERUSAHAAN MEMPENGARUHI KINERJA KEUANGAN BUMN? Fasya, Zulfan; Apandi, R. Nelly Nur; Widarsono, Agus
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 4 (2024): SENTRI : Jurnal Riset Ilmiah, April 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i4.2468

Abstract

Tujuan utama perusahaan adalah mencapai keuntungan sebanyak mungkin. Tingkat keuntungan yang optimal tercermin melalui performa keuangan perusahaan tersebut. Salah satu sektor perusahaan yang mementingkan kinerja perusahaan adalah sektor BUMN. BUMN sering menjadi pusat perhatian kritis masyarakat, dengan pandangan bahwa mereka tidak efisien dalam mengelola sumber daya, rentan terhadap praktik korupsi, dan memiliki tingkat profitabilitas yang rendah. Kinerja BUMN yang tidak memuaskan tidak boleh terus-menerus dibiarkan, karena hal tersebut dapat menyebabkan ketertinggalan dan sulit bersaing dengan perusahaan swasta sejenis. BUMN harus mempertahankan perannya sebagai penyedia barang dan jasa berkualitas untuk kebutuhan masyarakat. Dalam rangka lebih mengoptimalkan peran BUMN tersebut, diperlukan strategi – strategi efektif yang diharapkan dapat meningkatkan kinerja keuangan BUMN. Metode penelitian yang digunakan adalah metode penelitian deskriptif dengan pendekatan kuantitatif pengujian hipotesis dengan menggunakan analisis regresi linier berganda dengan menggunakan alat bantu statistik berupa software SPSS (Statistical Program for Social Science) 23. Hasil dari penelitian ini menunjukkan bahwa strategi perusahaan berpengaruh positif terhadap kinerja keuangan BUMN.
Pengaruh Asset growth dan Political connection terhadap kebijakan Deviden Nur'aini, Hasnah; Purnomo, Budi S; Apandi, R Nelly Nur
ASSET: Jurnal Manajemen dan Bisnis Vol 7, No 2 (2024): Desember
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/asset.v7i2.10211

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh asset growth dan political connection terhadap kebijakan dividen pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Desain penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia dengan jumlah 91 perusahaan. Pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling yang kemudian diperoleh 24 sampel perusahaan. Metode penelitian yang digunakan yaitu metode deskriptif dengan menggunakan analisis regresi data panel dengan metode Fixed Effects Model (FEM) dengan menggunakan software Eviews 12. Hasil dari penelitian ini menunjukkan bahwa asset growth berpengaruh negatif terhadap kebijakan dividen. Sementara political connection berpengaruh positif terhadap kebijakan dividen.
DOES INTERNAL CONTROL CAPACITY AND DISCLOSURE OF FINANCIAL PERFORMANCE ON INSTAGRAM CAN INFLUENCE AUDIT OPINION? (STUDY CAPITAL MARKET IN CENTRAL ASIA) Kizi, Khusanova Khojiyabonu Rovshan; Denny Andriana; R Nelly Nur Apandi
Journal of Innovation Research and Knowledge Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

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Abstract

This study investigates whether internal control capacity and the disclosure of financial performance on Instagram influence audit opinions in companies listed on the Central Asian capital markets. Using a descriptive quantitative approach, data were collected from 21 finance sector companies in Uzbekistan and Kazakhstan, and secondary data were collected from official capital market websites. The results show that both Instagram financial disclosures and total assets do not have a statistically significant effect on audit opinions. The findings suggest that traditional financial strength measures and social media disclosures might not yet play an important role in affecting auditors' judgments in the setting of Central Asia. Limitations of the study are the small sample size and limited data availability, indicating the potential for further research with a broader sample from more sectors and countries. The research contributes to the growing discussion of the evolving role of digital financial communication and internal controls on audit practice in emerging markets.
DOES A ACCOUNTING LITERACY, FINANCIAL TECHNOLOGY, RISK LEVEL AND LOCUS OF CONTROL ON INVESTMENT DECISIONS AMONG Z GENERATION? Ugli, Teshaev Jahongir Isomiddin; Denny Andriana; R Nelly Nur Apandi
Journal of Innovation Research and Knowledge Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

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Abstract

Accounting literacy, financial technology, risk level, and locus of control are often cited as key factors influencing individual investment behavior. In this study, we investigate the impact of these variables on investment decision-making among z generation who study at Universitas Pendidikan Indonesia. A total of 44 respondents participated Using a quantitative approach and multiple regression analysis, the findings reveal that risk level significantly influences students' investment decisions, while accounting literacy shows a borderline significance. Conversely, financial technology usage and locus of control do not show a significant relationship with investment decisions. These results suggest that z generation are more driven by their perception of financial risk when making investments rather than external technology tools or internal control beliefs. The study highlights the need for enhancing financial education programs that address risk awareness to improve investment behaviors among z generation.
THE IMPORTANCE OF GREEN ACCOUNTING IN THE BANKING SECTOR IN UZBEKISTAN: ANALYSIS OF DIFFERENCES IN PERCEPTIONS BETWEEN ACADEMICS AND PROFESSIONALS Ugli, Odiljonov Makhmudjon Murodjon; R Nelly Nur Apandi; Arim Nasim
Journal of Innovation Research and Knowledge Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

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Abstract

This study investigates the differences in perceptions between academics and banking professionals regarding the importance of green accounting in the banking sector of Uzbekistan. With a growing global emphasis on sustainability and environmental responsibility, green accounting has emerged as a critical tool for integrating ecological concerns into financial decision-making. Despite its relevance, its adoption in Uzbekistan remains limited. Data were collected from 20 academics and 20 banking professionals using a quantitative survey method. Descriptive statistics and an independent samples t-test were used to analyze perception differences. The results indicate that perceive professionals about green accounting as significantly more important than academics This gap reflects differing awareness, exposure, and priorities related to environmental accounting practices. The findings underscore the need for increased collaboration between academia and industry and policy interventions to enhance the understanding and implementation of green accounting in the Uzbek banking sector.
APAKAH ANCHORING-ADJUSTMENT HEURISTIC DAN DISKUSI TIM AUDIT MEMPENGARUHI PROFESSIONAL JUDGMENT AUDITOR? Najwa, Eissa Ainun; Apandi, R. Nelly Nur; Widyaningsih, Aristanti
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 14, No 1 (2025): Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjunpura
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v14i1.78890

Abstract

Penelitian ini meneliti pengaruh anchoring-adjustment heuristic dan diskusi tim audit terhadap penilaian risiko audit dalam evaluasi bukti audit. Auditor sering kali menggunakan heuristik, strategi penyederhanaan, dalam membuat keputusan di tengah ketidakpastian. Diskusi tim audit dapat mempengaruhi proses penilaian risiko dengan pertukaran informasi dan opini. Penelitian ini menggunakan metode eksperimental metode Two Way ANAVA dengan desain faktorial 2x2, dengan menggunakan 40 junior auditor dari Kantor Akuntan Publik di Kota Bandung sebagai sampel penelitian. Hasil menunjukkan bahwa anchoring-adjustment heuristic dan diskusi tim audit memiliki pengaruh signifikan terhadap penilaian risiko audit meskipun tidak ada interaksi signifikan antara kedua faktor tersebut. Responden yang tidak mendapatkan faktor anchoring-adjustment heuristic tetapi melakukan diskusi tim audit memiliki penilaian risiko audit yang sama dengan yang tidak melakukan diskusi. Namun, responden yang tidak mendapatkan faktor anchoring-adjustment heuristic dan tidak melakukan diskusi tim audit memiliki penilaian yang berbeda daripada yang mendapatkan faktor anchoring-adjustment heuristic. Penelitian ini memberikan kontribusi untuk pemahaman tentang faktor-faktor psikologis yang memengaruhi penilaian risiko audit, serta implikasinya terhadap evaluasi bukti audit.  This study examines the influence of the anchoring-adjustment heuristic and audit team discussions on audit risk assessment in evaluating audit evidence. Auditors often use heuristics and simplification strategies in making decisions under uncertainty. Audit team discussions can influence the risk assessment by exchanging information and opinions. This study uses the experimental method of Two Way ANOVA method with a 2x2 factorial design, using 40 junior auditors from Public Accounting Firms in Bandung City as the research sample. The results show that the anchoring-adjustment heuristic and audit team discussion significantly influence audit risk assessment, although there is no significant interaction between the two factors. Respondents who did not get the anchoring-adjustment heuristic factor but conducted audit team discussions had the same audit risk assessment as those who did not conduct discussions. However, respondents who did not receive the anchoring-adjustment heuristic and did not have audit team discussions had different assessments than those who received the anchoring-adjustment heuristic. This research contributes to the understanding of the psychological factors that influence audit risk assessment and the implications for evaluating audit evidence.
Assessing the Financial Impact of Exchange Rate Movements on Profit Reporting: A Case Study of KDB Bank Uzbekistan Ugli, Sodikov Ulugbek Gulomjon; Andriana, Denny; Apandi, R. Nelly Nur; Doniyor, Xoshimov
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i2.550

Abstract

This study investigates the impact of foreign exchange rate fluctuations on the financial performance of KDB Bank Uzbekistan from 2019 to the third quarter of 2024. Using a quantitative approach, the research analyzes net profit, foreign exchange gains and losses, and annual average USD/UZS and EUR/UZS exchange rates. Descriptive statistics reveal that depreciation of the Uzbek soum was accompanied by increased volatility in bank profitability. Correlation analysis shows a strong positive relationship between FX gains and net profit (r = 0.92), and a negative correlation with FX losses (r = –0.80). An OLS regression model explains 64.1% of the variance in profitability, highlighting the sensitivity of bank earnings to exchange rate changes, particularly against the US dollar. The findings emphasize the importance of foreign exchange risk management in Uzbekistan’s banking sector and offer practical insights for policymakers and financial institutions operating in volatile currency environments.
PENGARUH ENVIRONMENTAL, SOCIAL AND GOVERNANCE PERFORMANCE TERHADAP EFISIENSI OPERASIONAL PERBANKAN YANG DIMODERASI OLEH ADOPSI INOVASI E-BANKING Putri, Amalia; Apandi, Nelly Nur; Prawira, Ida Farida Adi
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 9 (2025): SINERGI : Jurnal Riset Ilmiah, September 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i9.1775

Abstract

This study aims to determine and explain the influence of environmental, social, and governance (ESG) perfomance and the adoption of e-banking innovations on banking operational efficiency, as well as how the interaction with the adoption of e-banking innovations moderates this relationship in banking companies listed on the Indonesia Stock Exchange for the period 2021-2024. The population in this study consists of banks listed on the Indonesia Stock Exchange, with a total population of 47 banks. The sampling method used in this study employs purposive sampling, resulting in 13 banks listed on the Indonesia Stock Exchange during the 2021-2024 period as the sample for the study. The research method used is a descriptive approach with a quantitative methodology. Multiple linear regression analysis and moderation regression analysis were used to test the effect of environmental, social, and governance (ESG) performance and e-banking innovation adoption on banking operational efficiency and its interaction with e-banking innovation adoption. The results of the study indicate that environmental, social, and governance (ESG) performance and the adoption of e-banking innovations influence banking operational efficiency. Furthermore, the interaction of e-banking adoption does not moderate the relationship between the influence of environmental, social, and governance (ESG) performance on banking operational efficiency
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KERAGUAN ATAS ASUMSI KELANGSUNGAN USAHA BERDASARKAN STANDAR AUDIT 570 (REVISI 2021) R. Nelly Nur Apandi; Agus Widarsono; Maula Tundiati Istiqomah
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 1 (2025): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i1.2776

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi keraguan auditor atas asumsi kelangsungan usaha berdasarkan Standar Audit 570 (Revisi 2021). Fenomena potensi delisting perusahaan tercatat di Bursa Efek Indonesia periode 2021–2023 menjadi latar belakang penting penelitian ini, mengingat banyak perusahaan menghadapi risiko keberlangsungan usaha akibat tekanan keuangan, operasional, maupun litigasi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari situs resmi BEI. Sampel ditentukan melalui metode stratified purposive sampling. Analisis data dilakukan menggunakan regresi logistik dengan tahapan uji Overall Model Fit, Goodness of Fit, Nagelkerke’s R Square, serta uji Wald untuk mengetahui pengaruh variabel independen terhadap keraguan atas kelangsungan usaha. Hasil penelitian menunjukkan bahwa pendapatan berpengaruh negatif signifikan terhadap keraguan atas kelangsungan usaha, sedangkan utang dan litigasi berpengaruh positif signifikan. Sementara itu, persaingan pasar tidak terbukti memengaruhi keraguan auditor terhadap kelangsungan usaha. Temuan ini menegaskan pentingnya faktor keuangan dan hukum sebagai indikator material yang memengaruhi opini audit going concern, sedangkan intensitas persaingan pasar tidak selalu menjadi penentu.   Kata Kunci: Kelangsungan Usaha, Standar Audit 570, Pendapatan, Utang, Persaingan Pasar, Litigasi
Studi Literatur: Pengaruh Tingkat Pendidikan, Pengalaman Kerja Serta Skeptisme Profesional Auditor Terhadap Kualitas Audit Indah Ananda Rayza Putri; Aristanti Widyaningsih; Nelly Nur Apandi
JURNAL ECONOMINA Vol. 3 No. 10 (2024): JURNAL ECONOMINA, Oktober 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i10.1442

Abstract

The purpose of this study was to determine whether or not there was an influence of each independent variable, namely the level of education, work experience, and professional skepticism of auditors on audit quality. The method used was a literature review method using library research techniques to collect data. Articles that passed the selection were then used for analysis of the main topics to be discussed. The results of the analysis showed that there were pros and cons to the influence of the level of education or work experience on audit quality. Meanwhile, the influence of professional skepticism has a positive impact on audit quality. This is because the audit process needs to be accompanied by the auditor's skeptical nature in order to find unusual findings. Further research is recommended to examine other indicators that can affect audit quality.
Co-Authors Abdullah, Sulthan Yusuf Abdurrauf, Umar Agrippina Wiraningtyas, Agrippina Agus Widarsono Alfira Sofia Althafia Siti Aishalya Amalia Putri, Amalia Andriana, Denny Aristanti Widyaningsih Aziza, Shifa Miarti Budi Purnomo Budi S Purnomo Denita Rahmawati Doniyor, Xoshimov Endarty, Kharisma Farisha Eva Apriani Fasya, Zulfan Fitri Nurlaela Fitri Siti Rahmah Fitriana, Lina Fitriany Fitriany, Fitriany H. A Hakimov Hapsari, Beriliana Hari Prasetyo Hilda Rossieta Ida Farida Adi Prawira Indah Ananda Rayza Putri Iswari, Yuni Joe Putra Pratama Pardede Khasan, Umarov Kizi, Khusanova Khojiyabonu Rovshan Komilov Islom Eldor Ugli Kustiawan, Memen Lita Natalia Maula Tundiati Istiqomah Maulana, M. Hernanda Zaki Muhammad Taufik Alamsyah Mulyana, Dendi Nadya Rizki Amalia Najwa, Eissa Ainun Nasim, Arim Nono Supriatna Nugraha Nugraha Nur'aini, Hasnah Pradista, Yudha Purnomo, Budi S Rahayu, Hafizha Fathin Rahmahdita, Lintang Nazhara Rahmat Hidayat Robiah, Intan Siti Setyawati, Dinie Sofia, Khalida Supangat, Mahesa Dicky Taruna Tresnawati, Fera Ugli, Odiljonov Makhmudjon Murodjon Ugli, Sodikov Ulugbek Gulomjon Ugli, Teshaev Jahongir Isomiddin Ugli, Tokhirjonov Jamshid Giyosjon Vigim, Jaqolina Anggraeni Windi Marlianita Fitri Wondabio, Ludovicus Sensi Yatini, Supri Zhamoliddin o‘gli, Topilov Khasan Zulfan Fasya Zulhaimi, Hanifa