Articles
<![CDATA[PENGARUH KONSENTRASI KEPEMILIKAN, UKURAN PERUSAHAAN, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN SUKARELA ]]>
<![CDATA[Nuryaman, Nuryaman]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 6, No. 1 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The backgroundphenomena o fthis study is thefact that low disclosure practice on the financial reporting. The objectives o f the research are to fin d out empirical evidence o f the effect o f ownership concentration, firm s size, and corporate governance mechanisms on voluntary disclosure. The corporate governance mechanisms o f this research are composition o f board o f commissioner and audit quality. Audit quality were measure by industry specialize audit firm. This study is explanatory research. The samples are on purposive samping method, and in conformity with the follow ing criteria: (a) the annual report ended 31 December 2005; (b) book value o f equity is positive. There were 101 manufacturing companies listed in Indonesia Stock Exchange. The research hyphotesis were tested using multiple regression analysis. The result o f this research show that: (1) ownership concentration has significantly positive influence on voluntary disclosure; (2) firm s size has significantly positive influence on voluntary disclosure; (3) composition o f board o f commissioner has no influence on voluntary disclosure; (4) audit quality, significantly and positively influenced voluntary disclosure.]]>
<![CDATA[PENGARUH NET INTEREST MARGIN, NON-PERFORMING LOAN DAN CAPITAL ADEQUACY RATIO TERHADAP RETURN ON ASSET BANK ASING TAHUN 2018 - 2022 ]]>
<![CDATA[Yuniarti, Rita]]>;
<![CDATA[Sari, Diana]]>;
<![CDATA[Rusmawan, Wedi]]>;
<![CDATA[Nuryaman, Nuryaman]]>;
<![CDATA[Fadjar, Achmad]]>;
<![CDATA[Silviana, Silviana]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 16 No 1 (2024): Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.34010/jra.v16i1.12513
<![CDATA[Decreasing and fluctuating ROA shows that the bank's performance is still not good, according to the OJK Research Director (2022), the banking sector's ROA start to increase but still not optimal. This study aims to empirically examine the effect of net interest margin, non-performing loans, and capital adequacy ratios on return on assets. The population in this study are foreign banks 2018-2022 with a sample of 10 banks in the good category according to the OJK. The results showed that Net Interest Margin (NIM) had a significant and positive effect on Return on Assets (ROA), Non-performing loans (NPL) had a significant and negative effect on Return on Assets (ROA), while Capital Adequacy Ratio (CAR) had no significant effect on Return on Assets (ROA). Keyword: Net Interest Margin, Non-Performing Loan, Capital Adequacy Ratio, Return on Assets]]>
<![CDATA[Analysis of Human Development Index in West Java: Education and Health Approach ]]>
<![CDATA[Luqman, Silviana]]>;
<![CDATA[Rusmawan, Wedi]]>;
<![CDATA[Sari, Diana]]>;
<![CDATA[Nuryaman, Nuryaman]]>;
<![CDATA[Fadjar, Achmad]]>;
<![CDATA[Yuniarti, Rita]]>;
<![CDATA[Fillah, Gedizza]]>;
<![CDATA[Annisha, Zakiah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Keuangan Vol. 12 No. 2 (2023): Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[LP3M Universitas Putra Bangsa ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32639/jiak.v12i2.311
<![CDATA[Research Objectives to analyze and determine the West Java Human Development Index (HDI) in the field of health and education. Types of Quantitative Descriptive Research. Research Subject of West Java Province. Observation period 2017-2019. The results showed that the HDI of education was still in the medium category, in line with the performance of the health service performance that showed that it was not effective. For HDIs the health sector gets a very high category, although it has gotten a very high category, there are still targets that have not been achieved. So it is necessary to evaluate and follow up for improvement and, always evaluate what driver the achievements. Always do a review to evaluate the achievement at the end of the year, to assess the success that has been realized, and to detect causes the target has not been achieved.]]>
<![CDATA[Identifying information literacy skills of new graduate students ]]>
<![CDATA[Nuryaman, Nuryaman]]>;
<![CDATA[Rifai, Agus]]>
<![CDATA[ Jurnal Kajian Informasi dan Perpustakaan Vol 12, No 1 (2024): Accredited by Ministry of Education, Culture, Research and Technology of the Re ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24198/jkip.v12i1.50081
<![CDATA[The UIN Syarif Hidayatullah Jakarta Graduate School Library organizes an information literacy program to create new students who are proficient in dealing with academic tasks. Understanding students' initial information literacy skills needs to be considered because it is input for developing information literacy programs that are more oriented toward student needs. This study aimed to identify the initial information literacy skills of new graduate students based on the Big6 Model. The research approach was quantitative with survey methods. A sample of 43 respondents was taken from a total population of 160 people using incidental techniques, namely students who were present in person at the 2022 Odd Semester New Student Orientation. Data was collected using a closed questionnaire with a Likert Scale. Data analysis and interpretation used descriptive statistics. The research results showed that the information literacy skills of new students were 70%, categorized as good. Students were confirmed to have evaluated search results at 74% while seeking strategies, and the use of information was at 68% and 69 (sufficient category). The condition of task definition and synthesis skills was 71%, location and access were 70%, with Google Scholar, Academia, and Moraref as the most frequently referenced sources of digital information; all three aspects were categorized as good. The preparation of search strategies and utilization of information sources is in the sufficient category. Therefore, these two aptitudes are considered to be the focus of academic library information literacy training in the future.]]>
<![CDATA[Marriage law in household accounting in Indonesia ]]>
<![CDATA[Hadi, Dudi Abdul]]>;
<![CDATA[Agustina, Ingrid Larasati]]>;
<![CDATA[Nuryaman, Nuryaman]]>
<![CDATA[ Jurnal Mantik Vol. 8 No. 1 (2024): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik) ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35335/mantik.v8i1.5098
<![CDATA[This research seeks to reveal what entities are served by household accounting and the practices it commonly implements in society. This research uses the interview method to explore scientific facts related to marriage and household accounting in society on the basis of marriage law. This research is qualitative research which was initiated by determining the scientific framework regarding household habits related to accounting taken from the urf theory in Islamic law, then collecting information from informants consisting of housewives who play a public role to interesting information regarding household accounting that has been carried out so far. This research succeeded in reducing the weakness of household accounting in Indonesia due to the unclear concept of entities within the family household. Based on knowledge of marriage law, it turns out that a musyarakah entity has emerged which applies to inheritance as the main entity in household accounting. This research provides great value by providing insight into the great relevance of accounting practices to households. Moreover, by including marriage law into household accounting, household accounting is truly useful in maintaining the moral values of Sakinah mawaddah wa rohmah and most importantly maintaining the integrity of the household.]]>
<![CDATA[The effect of liabilities plan and earnings performance on firm’s worth moderated by independent commissioners ]]>
<![CDATA[Boro, Frans Lengo]]>;
<![CDATA[Yudha, Fahreza Eka]]>;
<![CDATA[Nuryaman, Nuryaman]]>
<![CDATA[ JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia) ]]>
Publisher : <![CDATA[Indonesian Institute for Counseling, Education and Theraphy (IICET) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29210/020242930
<![CDATA[Competition in the business world keeps Indonesian economy growing. The aim of study is in order to test correlation between liabilities plan and earnings performance on firm’s worth, as well as moderation by independent commissioners on this correlation. The method is descriptive and verification method. Data collection was carried out by secondary data tracking. The research was conducted with a sample of 39 companies through non-probability sampling methods. Collected data is analyzed using descriptive analysis and verification analysis assisted by Microsoft Office Excel 2016 and Eviews 9 applications. The findings indicated that value of company was not impacted by liabilities plan. Earnings performance has a positive and significant impact on Firm's worth. Independent commissioners have a considerable and beneficial effect on firm’s worth. Independent commissioners are unable to weaken influence of debt policies on firm’s worth. Independent commissioners can enhance impact of earnings performance on firm's worth.]]>
<![CDATA[Analysis of Factors Affecting Profitability (Study on Islamic Commercial Banks Registered with the Financial Services Authority in 2018 - 2022) ]]>
<![CDATA[Nur Fadhilah, Hilya Nisa]]>;
<![CDATA[Nuryaman, Nuryaman]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.38035/dijefa.v5i5.3399
<![CDATA[This study aims to examine the effect of NPF, FDR, and GCG on the profitability of Islamic commercial banks. The data used is secondary data in the form of annual financial reports from 17 Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the period 2018-2022 so 69 observation data were obtained. The independent variables used are NPF, FDR, and GCG which are proxied by the number of boards of directors and the frequency of board meetings. At the same time, the dependent variable used is return on assets (ROA). The results of this study indicate that FDR has an effect on the profitability of Islamic commercial banks, while NPF, the board of directors, and the board of commissioners have no significant effect on the profitability of Islamic commercial banks.]]>
<![CDATA[Analysis of The Effect of Asset Quality, Liquidity, Independent Board of Commissioners, Sharia Supervisory Board on Profitability (Study on Islamic Commercial Banks Registered With OJK In 2017-2023) ]]>
<![CDATA[Fajar, Muhammad]]>;
<![CDATA[Nuryaman, Nuryaman]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.38035/dijefa.v5i5.3400
<![CDATA[This study examines the effect of Financing To Deposit Ratio (FDR), Non-Performing Financing (NPF), and Good Corporate Governance (GCG) on the Profitability (ROA) of Islamic commercial banks listed on the Financial Services Authority for the period 2017-2023. The independent variables used are NPF, FDR, and GCG which are proxied by the ratio of the number of independent commissioners and the number of commissioners and the frequency of Sharia Supervisory Board meetings. The dependent variable used is the return on assets (ROA). The results of this study indicate that Non-Performing Financing (NPF) has an effect on profitability (ROA), while Financing To Deposit Ratio (FDR), Independent Board of Commissioners (DKI), and Sharia Supervisory Board (DPS) have no significant effect on the profitability of Islamic commercial banks.]]>
<![CDATA[The Effect of Corporate Governance Mechanisms on Earnings Management in Manufacturing Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Pratama Putra, Andjast]]>;
<![CDATA[Nuryaman, Nuryaman]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.38035/dijefa.v5i5.3451
<![CDATA[Earnings management is an action taken from the choice of several accounting policies that exist in the company to achieve certain goals. The corporate governance mechanism is a good governance system as a system that regulates the relationship between the role of the board of commissioners, the role of directors, shareholders and other stakeholders. One of the world's failures to create a healthy, clean and responsible business life is earnings management. This study aims to find out more about earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The type of research used is explanatory . The research population is Manufacturing companies listed on the Indonesia Stock Exchange as many as 296 companies. The results of the study are the independence of the board of commissioners, managerial ownership, institutional ownership and audit committee competence have a negative effect on earnings management.]]>
<![CDATA[Factors Influencing Capital Structure and Its Impact Toward Profitability in Consumer Goods Manufacturing Companies Listed in the IDX for the 2019-2023 Period ]]>
<![CDATA[Rosita, Hani]]>;
<![CDATA[Nuryaman, Nuryaman]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.38035/jafm.v5i6.1415
<![CDATA[This research aims to analyze the influence of non-debt tax shield (NDTS), business risk, and company size on capital structure and its impact on profitability. The research adopts a quantitative method with a sample of 46 manufacturing companies in the consumer goods sector. The analysis was conducted using multiple regression analysis processed with SPSS. The results reveal that NDTS has a significant negative effect on capital structure. Tax savings from depreciation replace the tax benefits of interest, leading companies with high NDTS to reduce debt usage. Business risk also has a significant negative effect on capital structure. Companies with high business risk prefer a conservative capital structure, relying on equity or internal funds to mitigate default risk. Conversely, company size has a significant positive effect on capital structure. Capital structure significantly negatively affects profitability. While debt can enhance profitability if managed properly, a high debt proportion increases interest burdens, thereby reducing profits.]]>
