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All Journal Cakrawala Pendidikan Economic Journal of Emerging Markets The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal NERS JURNAL AKUNTANSI UNIVERSITAS JEMBER Journal of Accounting and Investment JURNAL PENGABDIAN KEPADA MASYARAKAT 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 Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Jurnal Proaksi The Indonesian Journal of Accounting Research Behavioral Accounting Journal Media Riset Akuntansi Auditing & Informasi Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Economit Journal

Hamidah, Hamidah

Department Of Accounting, Faculty Of Economy, University Of Airlangga, Surabaya

Author-ID : 1555495

Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Neuroscience Nursing Social Sciences Other

Published : 31 Documents Claim Missing Document

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INSTITUSIONALISASI PARADIGMA REVENUE CENTER UNTUK PENGELOLAAN ASET NEGARA YANG OPTIMAL (STUDI KASUS PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG SURABAYA) Tridasa Novany Wijaya; Hamidah Hamidah
Media Riset Akuntansi, Auditing & Informasi Vol. 17 No. 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

To realize good and accountable asset management, the Ministry of Finance as CFO (Chief Financial Officer) sets the revenue center paradigm in asset management. This is a new breakthrough from before that just as an asset administrator turns into asset manager without thinking about the potential revenue from asset management. The Directorate General of State Assets (DJKN) as the state asset manager with vertical institutions is implementing National Working Meeting (Rakernas) as the milestone of the beginning of the birth of this new paradigm with the stipulation of Circular Letter (Surat Edaran) Number 2/KN/2016 about the Following of the National Working Meeting DJKN 2016. Based on the mandate, The State Property and Auction Office of Surabaya (KPKNL Surabaya) continues to internalize this paradigm shift in order to realize the optimization of revenue through the management of state assets. The purpose of this study is to understand how the institutionalization process of this new paradigm by using new institutionalism theory. The methodology used in this research uses qualitative method with case study approach which is discussed with deep descriptive analysis. The results indicate the existence of institutional isomorphism symptoms that occur in the internalization process of this new paradigm, thus providing an overview of the influence and reaction to the establishment of a new paradigm that encourages organizational change.

HOW CAN PSYCHOLOGY AND RELIGIOUS BELIEFS AFFECT ON FRAUD TRIANGLE? Bassem Ismail; Hamidah Hamidah
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

In this paper, I explore the emphasis of the fraud triangle as a salutary model for practitioner to extract fraud. This paper is anchored through psychology and religious theories, and is propped with prove from holy books. The findings point out that the Own lust “Hawa Nafsu” (HN) supporter and basic stone to control devil desire (DD) that control by humans lust that’s present new model in preventing fraud. Fraud is a manifold phenomenon, whose religious theories may not fit all the cases into fixed model. Thus, fraud tringle not adequately credible model, so antifraud practitioner should consider fraud from religious perspective. The study uses secondary sources of information get it from magazine articles, textbooks and the Internet. The discussion of the two theories contributes to understand frauds especially by legitimate accountants, auditors, fraudsters and other fraudulent entities. The study also serves as a guide to further research on fraud.

FINANCIAL CONTROL BETWEEN RASHIDUN CALIPHS AND THE LATE 11TH CENTURY BASSEM ISMAIL; HAMIDAH HAMIDAH
Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Vol 4, No 2 (2019): Juli - Desember 2019
Publisher : Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/al-masraf.v4i2.216

Many modern concepts of financial control and its types that are now adopted have already existed in the Islamic state from Prophet Muhammad message through the Rashidun Caliphs and then the Umayyad and Abbasid through establishing Baitul Mal. This article try to investigate the concept of financial control and types in Islam and the historical development of financial control in Islam. Also clarify the principles of financial control in Islam. The research based on the descriptive approach through the use of scientific studies which dealt with the subject of research, in addition to the historical approach through the use of historical evidence in the way enhancing the opinions presented by the research in the rooting of its themes from the Islamic point of view. This paper give an attention to the behavioral principle and self-control of individuals when working in different areas of life in general and financial in particular, as they have direct causes of increased efficiency and effectiveness financial control system (FCS).

MANAJEMEN LABA PERUSAHAAN KELUARGA INDONESIA Have Zulkarnaen; Fatichatur Rachmaniyah; Hamidah Hamidah
J-MACC Vol 5 No 2 (2022): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v5i2.3478

The purpose of this study is to test whether family ownership has an effect on earnings management in companies listed on the Indonesia Stock Exchange. The data collection method used purposive sampling. The companies used in this study found 70 companies per year from 2015 to 2017 with a total of 210 observational data. The variables used in this study were family ownership and earnings management. The research model used is the estimation of the use of panel data regression models with data taken from the financial statements of observation companies. There is 1 development model to test the hypothesis used in this study. The results of this study prove that family ownership has an effect on improving the earnings management of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017.

Visualisasi Karakter Profetik dalam Diri Akuntan Pendidik Gemelthree Ardiatus Subekti; Hamidah -; Astuti Dola Bastina
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 3 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

This research aims to contribute for an educator accountant in carrying out his profession by imitating and emulating the characters that already exist in the Prophet Muhammad. The approach in the formulation of thought uses a literature study by comparing the character of the Prophet Muhammad and the accountant educators who have unethichal behaviors. From these comparisons, the researcher gives an argument about why accountants educators should imitate and emulate the character of the Prophet Muhammad in carrying out their duties. The essence of ethical matters is fundamental in accounting, especially in the context of developing and enhancing the role of the teaching accountant profession in order to be able to act professionally. Abstrak Penelitian ini bertujuan mampu memberikan kontribusi bagi seorang akuntan pendidik dalam menjalankan profesinya dengan mencontoh dan meneladani karakter yang telah ada dalam diri Nabi Muhammad SAW. Pendekatan dalam perumusan pemikiran ini menggunakan studi kepustakaan dengan membandingkan antara karakter Nabi Muhammad SAW dengan oknum akuntan pendidik yang berperilaku tidak etis. Dari perbandingan tersebut peneliti memberikan argumen mengapa akuntan pendidik harus mencontoh dan meneladani karakter Nabi Muhammad SAW dalam menjalankan tugasnya. Esensi perihal etis sangat penting dalam akuntansi terutama dalam rangka pengembangan dan peningkatan peran profesi akuntan pendidik untuk dapat bertindak secara profesional.

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

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.

IMPLEMENTASI GOOD CORPORATE GOVERNANCE DAN USEFULNESS INFORMASI AKUNTANSI Vordina Victomaria Sarintohe; Hamidah Hamidah
Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i2.4028

Governance is the basis for creating the welfare of all parties in the Company, which will be reflected in the usefulness of the accounting information produced. This study aims to obtain information related to the effectiveness of governance implementation on the usefulness of accounting information. This research uses qualitative research methods with a narrative approach to gain understanding from previous studies so that a useful research conclusion can be drawn. The results of this study state that the CG structure is expected to improve the quality of accounting information, managers do have the authority to choose certain accounting policies that will have an impact on company performance, agents have opportunistic behavior. And profit management practices and information asymmetry will have an impact on the credibility of financial statements from an investor's point of view. The main finding in this study is that the implementation of proper governance will minimize the existence of profit management practices so that the accounting information generated will be more accurate.

Assessing The Impact of Capital Structure on Firm Value: A Quantitative Study of Financial Ratios and Stock Prices of Nigeria Food and Beverage Companies Adamu, Ishiaka; Hamidah, Hamidah
The Indonesian Journal of Accounting Research Vol 26, No 3 (2023): IJAR September 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.729

This article evaluates the impact of capital structure (CS) on firm value (FV) in Nigeria's food and beverage sector. A quantitative research approach is employed, focusing on the association between financial ratios (debt to equity (DER), return on asset (ROA), current ratio, asset growth, and firm size) and stock prices as a proxy for firm value (FV). Panel data were sourced from financial statements of sixteen (16) publicly listed food and beverage companies in the Nigeria stock exchange from 2017 to 2021, and data were analyzed using statistical software. The descriptive statistics reveal the characteristics of the variables, showing variations in stock prices, ROA, current ratio, asset growth, firm size, and DER. Regression analysis using the random effects model demonstrates the significance of firm size on stock prices. At the same time, other variables (current ratio, ROA, debt to equity, and asset growth) are found to be insignificant. The research concludes that firm size has an unfavorable relevance impact on stock prices, showing that bigger firms tend to have lower stock prices. The findings contribute to the understanding of the connection between capital structure (CS) and firm value (FV) in the Nigerian food and beverage industry, providing insights for data-driven decision-making in the industry.

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

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.

The Need for Introduction of Sharia Microfinance Program in the Gambia Saikou Gassama; Hamidah; Erina Sudaryati
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 1 No 3 (2021): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Aug
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v1i3.483

The Gambia is a 95 percent Muslim country that is located in the western part of Africa. The population of the country is around 2.5 m. The Gambia is largely dependent on Agriculture, tax, tourism, and foreign aid and is ranked 178, in the Human Development Index 2019, the Gambia is classified as a country with medium human development. The paper used the literature review method. Currently, there is various microfinance program that has been existing for years, but none of them are having Islamic microfinance loan products until recently when two are lunched, as a result, some did not take their loans and even those who take it is hard to change their lives because it is purely for profit-making and also the higher interest rate for some of them. Islamic Microfinance would be the best development instrument for the population of Gambia. The microfinance institutions in The Gambia are very well expanded, they are the main source of credit to the Gambian population both rural and urban. Therefore it will be very important if microfinance institutions in the Gambia can introduce sharia microfinance. The objective of this paper is to suggest ways to introduce sharia microfinance in The Gambia and the benefits of sharia microfinance. The results of this study find out that Islamic microfinance is a viable loan product that can work in the Gambia, there are various kinds of Islamic microfinance products that can work for the poor in the Gambia, such as farmers, gardeners, and market vendors or SMEs. And Islamic microfinance could be the best way of eradicating poverty in the Gambia, since it is not based on the predetermined interest rate and have various suitable loan schemes, if well implemented can change lives.

Co-Authors Adamu, Ishiaka Ahmad Sugianto Ali Imron Astuti Dola Bastina Bassem Ismail BASSEM ISMAIL Christy Ruth Titiari Nainggolan Dewi Retno Suminar DIAN KRISTIYANI Erina Sudaryati Fatichatur Rachmaniyah Gede Dion Syailendra Gemelthree Ardiatus Subekti Gerrinko Giffari Wurintara Hanggara Budi Utomo Hari Basuki Notobroto Have Zulkarnaen I Gusti Ayu Putu Wulan Budisetyani Mariyati, Puput Mawan Setianto Mohammad Herli Ningtyas, Rendah Oktavianti Nurul, Mochammad Ria Anindita Rofiqi, Erfan Saikou Conteh Saikou Gassama Sang Ayu Ketut Tri Semaraputri Sarita Fajar Andini Taufiqur Rohman Tridasa Novany Wijaya Vordina Victomaria Sarintohe Wilianarti, Pipit Festi Wisnu Widya Asmara Yustina Wahyu Dwijayanti Zafirah Hanna Qaddura

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