Article Per Year (5 Year)
p-Index From 2021 - 2026
1.658
P-Index
This Author published in this journals
All Journal Cakrawala Pendidikan The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal NERS JURNAL AKUNTANSI UNIVERSITAS JEMBER Biopsikososial: Jurnal Ilmiah Psikologi Fakultas Psikologi Universitas Mercubuana Jakarta Jurnal Akuntansi dan Pajak Analitika : Jurnal Magister Psikologi UMA JURNAL DIVERSITA J-MACC : Journal of Management and Accounting EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Behavioral Accounting Journal Media Riset Akuntansi Auditing & Informasi Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan
Hamidah, Hamidah
Department Of Accounting, Faculty Of Economy, University Of Airlangga, Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Neuroscience Nursing Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
MAKNA INVESTASI BERDASARKAN MENTAL ACCOUNTING DAN GENDER Mochammad Nurul; Hamidah Hamidah
Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2021.12.2.17

Abstract

Abstrak – Makna Investasi Berdasarkan Mental Accounting dan GenderTujuan Utama – Penelitian ini berupaya Memahami fenomena mental accounting dan karakteristik gender dalam kegiatan investasi.Metode - Penelitian ini menggunakan metode fenomenologi  untuk memahami fenomena keputusan investasi sesuai dengan pengalaman masing-masing partisipan. Partisipan terdiri dari tujuh wirausahawan dengan jenis usaha yang berbeda antara satu sama lain.Temuan Utama - Wirausahawan memahami bahwa penganggaran merupakan suatu kewajiban ketika ingin melakukan investasi. Mereka berani melakukan pendanaan dengan hutang (kredit) untuk pendanaan barang tersier memiliki gender maskulin. Selain itu, mereka  secara hati-hati memiliki karakteristik gender feminim atau androgini dalam berinvestasi.Implikasi Teori dan Kebijakan – Ketika mental accounting dikaitkan dengan teori bem sex role inventory (BSRI), didapatkan bahwa wirausaha dengan gender maskulin berani untuk mengambil pendanaan kredit sedangkan gender feminim bersifat sebaliknya. Oleh karena itu, perusahaan pemberi dana harus mempertimbangkan BSRI dalam memberikan pendanaan.Kebaruan Penelitian - Tulisan ini mengungkap fenomena mental accounting dan gender masing-masing partisipan dalam mengambil keputusan investasi. Abstract – The Meaning of Investment Based on Mental Accounting and GenderMain Purpose - This research seeks to understand the phenomenon of mental accounting and gender characteristics in investment activities.Method - This research uses phenomenological methods to understand the phenomenon of investment decisions according to each participant's experience. The participants consisted of seven entrepreneurs with different types of business from each other.Main Findings - Entrepreneurs understand that budgeting is an obligation when they want to invest. They dare to do funding with debt (credit) to finance tertiary goods that have a masculine gender. In addition, they carefully have feminine or androgyny gender characteristics in investing.Theory and Practical Implications – When mental accounting is associated with the theory of sex role inventory (BSRI), it is found that entrepreneurs with masculine gender dare to take credit funding while feminine gender is the opposite. Therefore, lending companies must consider BSRI in providing funding.Novelty - This research reveals the mental accounting and gender phenomena of each participant in making investment decisions. 
ANALISIS PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Pada Perusahaan yang Tercatat Sebagai Pemenang Dalam NCSR) Ali Imron; Hamidah Hamidah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5848

Abstract

This study aims to examine the effect of firm size and capital structure on the sustainability report. Firm size is measured by log total assets and capital structure is measured by the proportion of debt to capital. This research is a quantitative research with an explanatory research approach. The population in this study are companies that issue sustainability reports which are listed as winners in the National Center Sustainability Report (NCSR) in 2019 to 2020. This study uses purposive sampling so that 30 companies are obtained. The type of data used is secondary data obtained from the company's website. The method of data analysis is multiple regression with a significance level of 0.05, so the results of the study conclude that the firm size variable affects the publication of sustainability reporting. The capital structure variable in this study has no effect on sustainability reporting. So, the larger the size of the company, the company will publish its sustainability reporting. The goal is for external parties to know if the company has a concern for their environment. The capital structure which shows the company's debt and capital has no effect on the company's disclosure of the sustainability report.
Co-Authors Ali Imron BASSEM ISMAIL Christy Ruth Titiari Nainggolan Dewi Retno Suminar DIAN KRISTIYANI Fatichatur Rachmaniyah Gede Dion Syailendra Hanggara Budi Utomo Hari Basuki Notobroto Have Zulkarnaen I Gusti Ayu Putu Wulan Budisetyani Mariyati, Puput Mohammad Herli Nurul, Mochammad Ria Anindita Rofiqi, Erfan Saikou Conteh Sang Ayu Ketut Tri Semaraputri Sarita Fajar Andini Taufiqur Rohman Tridasa Novany Wijaya Wilianarti, Pipit Festi Wisnu Widya Asmara Yustina Wahyu Dwijayanti Zafirah Hanna Qaddura