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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen 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 Syntax Literate: Jurnal Ilmiah Indonesia 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 Environmental Science Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Social Sciences Other

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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

Abstract

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.
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.
The Effect of Lead (Pb) Content on the Number of Stomata on Tabebuia aurea Leaves in Surabaya City Hamidah Hamidah; Nadia Immanuela Chrisetioningsih; Anjar Tri Wibowo
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i11.54956

Abstract

This study aimed to investigate the impact of lead (Pb) content on stomatal density in Tabebuia aurea leaves across various locations in Surabaya. Samples were collected from three distinct areas with different traffic densities: Campus C of Universitas Airlangga, Menur Road, and Prapen Road. Lead (Pb) content was analyzed using atomic absorption spectroscopy (AAS). The results revealed that the average lead (Pb) content absorbed by Tabebuia aurea leaves due to vehicle emissions was 1.06 mg/kg at Campus C, 1.78 mg/kg at Menur Road, and 2.35 mg/kg at Prapen Road. Stomatal density in Tabebuia aurea leaves was found to be 119.25 ± 3.605 stomata/mm² at Campus C, 123.88 ± 1.000 stomata/mm² at Menur Road, and 140.92 ± 7.211 stomata/mm² at Prapen Road. These findings suggest that stomatal density in Tabebuia aurea leaves is lower on Menur Road compared to Prapen Road but higher than at Campus C. This indicates a positive correlation between stomatal density and lead (Pb) content in Tabebuia aurea leaves.
Co-Authors Ali Imron Anjar Tri Wibowo BASSEM ISMAIL Christy Ruth Titiari Nainggolan Dewi Retno Suminar DIAN KRISTIYANI Erfan Rofiqi Fatichatur Rachmaniyah Gede Dion Syailendra Hanggara Budi Utomo Hari Basuki Notobroto Have Zulkarnaen I Gusti Ayu Putu Wulan Budisetyani Mariyati, Puput Mohammad Herli Nadia Immanuela Chrisetioningsih Nurul, Mochammad Ria Anindita Saikou Conteh Sang Ayu Ketut Tri Semaraputri Sarita Fajar Andini Shabrina Rahutami Nur Amalia Taufiqur Rohman Tridasa Novany Wijaya Wilianarti, Pipit Festi Wisnu Widya Asmara Yustina Wahyu Dwijayanti Zafirah Hanna Qaddura