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All Journal Binus Business Review KEUNIS Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT AKURASI: Jurnal Riset Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pajak dan Keuangan Negara (PKN) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat International Journal of Business, Law, and Education Indonesian Community Journal Akurasi
Nurdiniah, Dade
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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DAMPAK KONVERGENSI IFRS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI Zuhair, Muhammad Sayyid; Nurdiniah, Dade
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 1 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.655 KB) | DOI: 10.36226/jrmb.v3i1.93

Abstract

This study aims to examine the effect of convergence of International Financial Reporting Standard (IFRS), leverage, interaction of convergence IFRS with sales growth and leverage interaction with sales growth on earnings management action on company LQ45 period 2009-2014. Sample selection using purposive sampling method. The sample of this research is 90 companies. The test results show that: 1) the convergence of IFRS as measured by the dummy variable has no effect on the profit management action; 2) the leverage measured by the leverage ratio positively affects the profit management action; 3) the interaction of sales growth as a moderating variable measured by sales growth instead The moderating variable between the convergence of IFRS to the action of earnings management, 4) the interaction of sales growth as a moderating variable can strengthen the leverage effect on earnings management actionshowed only cash has significant influence to profitability. Keywords: earnings management, konvergensi IFRS, leverage, sales growth
The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable Machdar, Nera Marinda; Nurdiniah, Dade
Binus Business Review Vol 9, No 3 (2018): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v9i3.4311

Abstract

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.
ANALISIS HUBUNGAN DEWAN KOMISARIS INDEPENDEN, VOLUNTARY DISCLOSURE, FIRM SIZE DAN COST OF DEBT Nurdiniah, Dade; Munandar, Agus
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.732 KB)

Abstract

Purpose- This study aims to analyze the relationship of the independent board of commissioners, voluntary disclosure, and firm size to the cost of debt. Design/methodology/approach- The population of this research is property and real estate companies listed on the Indonesia Stock Exchange in 2014-2016. The method of selecting samples using purposive sampling criteria. The analytical method in this study is multiple linear regression analysis. Findings- The results showed that the independent board of commissioners and firm size had no effect on the cost of debt while voluntary disclosure had a negative effect on the cost of debt. Limitations- Limitations in this study: (1) this study only uses property and real estate companies as research objects listed on the Indonesia Stock Exchange; (2) The study period is only 3 (three) years as a sample; and (3) the variables in this study are only three independent variables. Keywords: Independent board of commissioners, Firm size, Voluntary disclosure, Cost of debt.
The Effect Of Changes In Corporate Income Tax Rates, Inflation And Inetrest Rates On Income Tax Revenues Meita, Iren; Nurdiniah, Dade
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.2033

Abstract

This study aims to identify the influence analysis of the Covid-19 Many companies have experienced the impact of Covid 19 so that they have laid off their employees, which is caused by weak public consumption and activity restrictions. Therefore the government provides a policy through tax incentives, namely reducing the corporate income tax rate to 22% from 25% previously, which will also affect tax revenue. In addition, there are several influencing factors, such as inflation and BI interest rates. So the purpose of this study is to analyze the effect of corporate income tax rates, inflation, and interest rates on income tax receipts in 2012-2021. This research analysis method uses secondary data. The data obtained comes from the documentation of the Central Director General of Taxes and the official website of the Central Statistics Agency (BPS) for 3 years (2012 – 2021) every quarter. Data were analyzed using multiple regression analysis using the classical assumption test. The results of this study are that there is no significant effect between changes in rates on income tax revenues, there is a significant effect on the average profit margin between inflation on income tax revenues, and there is no significant effect between interest rates and income tax revenues.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Fitriani, Siti Rahmah; Nurdiniah, Dade
KEUNIS Vol 12, No 2 (2024): JULY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i2.5611

Abstract

One of the industries that is impacted by macroeconomic factors is the transportation sector. A corporation's high company value is undoubtedly reflected in its good performance. In addition, the company's size affects its managerial capabilities and ability to provide services. Using company size as a moderating variable, the research aims to ascertain and examine the impact of financial performance on company value. Descriptive statistics, multiple regression analysis, classical hypothesis testing, and moderate regression analysis (MRA) are the analytical techniques employed in this study. Nine businesses in the transportation sector were chosen for this study sample using the purposive sampling technique. Research data was taken from the 2018–2022 annual financial reports of transportation sector companies listed on the IDX. The research results show that financial performance as measured by profitability (ROA) and liquidity (CR) simultaneously has a positive effect on company value. Meanwhile, partially profitability (ROA) has a significant positive effect on company value. Liquidity (CR) has a significant negative effect on company value. Company size is able to moderate both partially and simultaneously the influence of profitability and liquidity on company value.
Literasi Memulai Usaha Baru Dan Pengelolaan Keuangan Sederhana Bagi Usaha Kecil Di Kelurahan Jakasampurna Bekasi Nurdiniah, Dade; Widiawati, Kristiana; Kamila, Nurul
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 2 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i2.1321

Abstract

Small businesses play an important role in driving the local economy, creating jobs and supporting inclusive economic growth. Many small businesses are run by the community, but most business actors are still confused about starting a new business and do not have adequate knowledge and skills in managing their business finances. This service activity was carried out with the aim of providing literacy in starting a new business and simple financial management for small businesses in Jakasampurna Bekasi Village. This activity was carried out on 11 and 21 August 2023 at Jakasampurna Bekasi Village and was carried out in two stages, namely delivery of material and evaluation. Participants in this activity were 20 mothers who were members of the Family Welfare Empowerment (PKK). The final result of this activity was an increase in participants' understanding of the material presented, this was proven through the results of the pre-test and post-test which before taking part in the literacy activity the level of participants' understanding was 50-80% and after taking part in literacy the level of understanding of the participants increased to 80-100 %, and there was a participant satisfaction level of 91% who said they were very satisfied. The very high level of participant satisfaction, namely 91%, shows that this activity has fulfilled the participants' expectations in starting a new business and simple financial management.
Analysis of the influence of environmental performance and environmental costs on financial performance: The role of corporate social responsibility (CSR) as a moderating variable Nurdiniah, Dade; Meita, Iren; Lestari, Bunga
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i3.1515

Abstract

This study aims to analyze corporate social responsibility (CSR) in moderating the effect of environmental performance and environmental costs on financial performance in manufacturing companies that are members of the Company Performance Rating Assessment Program (PROPER). This study uses secondary data from the annual financial reports of companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The analysis techniques used include multiple linear regression tests and Moderated Regression Analysis (MRA) tests. Samples were obtained using the purposive sampling method and resulted in 156 observations. The results of the study indicate that environmental performance has an effect on financial performance, while environmental costs have a negative impact on financial performance. CSR as a moderating variable is able to strengthen the effect of environmental performance on financial performance, but cannot strengthen the effect of environmental costs on financial performance.
The Effect of Changes in VAT Rates and Company Risks on Tax Avoidance in Coal Mining Companies Meita, Iren; Nurdiniah, Dade
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.818

Abstract

One of the largest contributors to state income is mining companies, where in 2019 mining companies contributed tax revenues of IDR 33.43 trillion. Based on Law No. 11 of 2020 concerning Job Creation which amends the VAT Law Article 4A paragraph (2), Coal was previously not subject to VAT, and in 2022 the VAT rate will change to 11%, which was previously 10%, so from this explanation the aim of this research is to determine the relationship between changes in VAT rates on tax avoidance and the relationship between company risk and tax avoidance. The research object used is from the Indonesian Stock Exchange for Coal Mining Companies in Indonesia from the year corresponding to the start of VAT imposition and changes in rates, namely 2021-2023. Data were analyzed using multiple regression analysis, and to determine the sample using purposive sampling technique. From the results of the hypothesis test, it was found that there is no significant relationship between changes in VAT rates and tax avoidance, and there is a significant relationship between company risk and tax avoidance.
Pelatihan Aplikasi Komputer Akuntansi Zahir Accounting Versi 6 Untuk Peningkatan Kompentensi Akuntansi di SMKN 2 Kota Bekasi Putri, Sri Yuli Ayu; Nurdiniah, Dade; Muhammad, Muhammad; Febryan, Ajran; Suci, Azizia Ramadhani
I-Com: Indonesian Community Journal Vol 5 No 1 (2025): I-Com: Indonesian Community Journal (Maret 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/icom.v5i1.6534

Abstract

Pendidikan vokasi di SMK masih terbatas dalam pemanfaatan perangkat lunak akuntansi modern. Hingga kini, sebagian besar pembelajaran akuntansi komputer di SMKN 2 Kota Bekasi menggunakan MYOB Accounting. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kompetensi akuntansi siswa dengan memperkenalkan dan melatih penggunaan Zahir Accounting Versi 6, yang dikenal memiliki fitur intuitif untuk menyusun laporan keuangan secara efektif. Pelatihan ini diikuti oleh 15 guru dan 31 siswa kelas 12 jurusan akuntansi. Metode yang digunakan meliputi observasi, konsultasi, sosialisasi, evaluasi, serta solusi praktis. Hasil evaluasi menunjukkan peningkatan pemahaman peserta yang signifikan, dengan nilai post-test mencapai 80% hingga 100% dibandingkan nilai pre-test sebesar 30% hingga 90%. Selain itu, kuesioner menunjukkan bahwa 81% peserta merasa sangat puas dan 19% merasa puas dengan pelatihan. Kegiatan ini memberikan kontribusi positif dalam mempersiapkan siswa menghadapi kebutuhan industri yang semakin berbasis teknologi.
Non-Financial Performance Indicators and Corporate Burnout: A Narrative Review Haryanto, Haryanto; Nurdiniah, Dade; Putri, Sri Yuli Ayu
International Journal of Business, Law, and Education Vol. 6 No. 1 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i1.1043

Abstract

Corporate burnout has emerged as a critical challenge in modern workplaces, particularly in organizations struggling to achieve a sustainable work-life balance. This study explores the role of management accounting in mitigating burnout through the integration of non-financial performance indicators (NFPIs), strategic budgeting for employee well-being, and workload optimization models. Adopting a narrative review approach, this research synthesizes insights from scholarly literature on management accounting, corporate governance, and occupational well-being. Anchored in Stakeholder Theory and Contingency Theory, the study highlights how organizations incorporating NFPIs into performance management frameworks experience reduced employee stress, improved retention rates, and enhanced operational efficiency. However, significant barriers—such as corporate resistance, measurement complexities, and leadership inertia—hinder the widespread adoption of well-being-focused accounting strategies. The findings contribute to the evolving role of management accounting in human capital sustainability, emphasizing the need for accounting professionals and business leaders to integrate burnout prevention metrics into financial decision-making. This study also outlines practical recommendations for embedding employee-centric financial planning models within corporate governance structures. By bridging the gap between financial and well-being metrics, the study offers a roadmap for future research on the intersection of management accounting and workplace sustainability.
Co-Authors Agus Munandar, Agus Febryan, Ajran Fitriani, Siti Rahmah Haryanto Haryanto Iren Meita, Iren Kamila, Nurul Kharisma Sofi Febiana LESTARI, BUNGA Muhammad Muhammad Nera Marinda Machdar Pamungkas, Muhammad Refa Putri, Sri Yuli Ayu Suci, Azizia Ramadhani Widiawati, Kristiana Zuhair, Muhammad Sayyid