Article Per Year (5 Year)
p-Index From 2021 - 2026
8.607
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ilmiah Pangabdhi Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Riset Akuntansi dan Keuangan LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Kompartemen : Jurnal Ilmiah Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Ecogen Jurnal Ekonomi dan Bisnis Kontemporer Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Jurnal Abdimas Sangkabira RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi Keuangan dan Bisnis Journal of Finance and Business Digital (JFBD) Review of Applied Accounting Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen Bisnis, Akuntansi dan Keuangan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Mahasiswa Manajemen dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi ISLAMIC ACCOUNTING JOURNAL IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Pengabdian Kepada Masyarakat Kalam Al-Infaq : Jurnal Ekonomi Islam Journal of Society, Community and Business Development
Inayati, Nur Isna
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 60 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 60 Documents
Search

 1   2   3   4   5 
Factors Affecting the Financial Distress Conditions of Property and Real Estate Companies During the Covid-19 Pandemic Period 2019 – 2021 Athila Namira Awandini; Hadi Pramono; Iwan Fakhruddin; Nur Isna Inayati
Indonesian Journal of Business Analytics Vol. 3 No. 1 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i1.2309

Abstract

The purpose of this study is to find out and obtain empirical evidence of the influence of factors represented by liquidity, leverage, cash flow, and sales growth on financial distress conditions in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used was purposive sampling technique in order to obtain a sample of 113 companies that met the criteria. The data analysis technique used is multiple regression. The results of this study indicate that liquidity has a positive effect on financial distress. Meanwhile, leverage has a negative effect on financial distress. Cash flow and sales growth have no effect on financial distress.
Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan, Beban Pajak Tangguhan, Free Cash Flow, Profitabilitas dan Kepemilikan Manajerial yang Mempengaruhi Manajemen Laba (Studi Kasus pada Perusahaan Sektor Consumer Non-Cyclicals periode 2019-2021) Wa Mareza Dwi Nugraheni; Hadi Pramono; Ani Kusbandiyah; Nur Isna Inayati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 3 (2023): Juni 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i3.1106

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh perencanaan pajak, aset pajak tangguhan, beban pajak tangguhan, free cash flow, profitabilitas, dan kepemilikan manajerial terhadap manajemen laba pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah semua perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia periode 2019 hingga 2021. Sample yang digunakan berdasarkan purposive sampling dan diperoleh sampel sebanyak 27 perusahaan. Hasil penelitian ini menunjukkan bahwa perencanaan pajak dan ROA berpengaruh negative terhadap manajemen laba, sedangkan asset pajak tangguhan, beban pajak tangguhan serta free cash flow tidak berpengaruh terhadap manajemen laba, kepemilikan manajerial berpengaruh positif terhadap manajemen laba.
The Effect of Sharia Supervisiory Board Size and the Health Ratio of Bank Sharia to Profitability Prisylia Putri; Iwan Fakhruddin; Suryo Budi Santos; Nur Isna Inayati
Indonesian Journal of Business Analytics Vol. 3 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i3.2426

Abstract

The purpose of this study to analyze the effect of the SSB size and financial performance on profitability as measured using Return On Assets (ROA) in Islamic public banking in Indonesia for the 2017-2021 period and prove the hypothesis. Quantitative descriptive research method using secondary data obtained from the official financial reports of each Islamic Commercial Bank. Purposive Sampling was used in this study, so that the number of samples was 11 Islamic Commercial Banks. The statistical test results show that the DPS, CAR, NPF and BOPO variables each have a negative effect on ROA. While the FDR variable has no effect on ROA.
Factors Influence on Non Performing Financing Islamic Banking Nurul Dewi Annisa; Nur Isna Inayati
Islamic Accounting Journal Vol 2, No 1 (2022): Islamic Accounting Journal
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to examine the effect of Capital Adequacy Ratio, Financing To Deposit Ratio, Operating Costs, Operating Income and Inflation on Non-Performing Financing. This type of research uses quantitative methods with secondary data whose data collection is through the website of each BUS registered with the OJK during the research period. The analytical method used is Moderated Regression Analysis which is calculated by Eviews 9. The results of this study indicate that partially the CAR, FDR, BOPO and Inflation variables have a significant positive effect on NPF. Meanwhile, simultaneously CAR and BOPO have no effect on NPF, while FDR and Inflation have a significant positive effect on NPF. Inflation as a moderating variable is able to strengthen the effect of CAR on NPF, but is also able to weaken the relationship between FDR and inflation, but inflation also cannot moderate the effect of BOPO on NPF.Keywords: CAR, FDR, BOPO, Inflation and NPF
DIVIDEND POLICY IN INDONESIAN BANKS: THE EFFECT OF FOREIGN OWNERSHIP, INSTITUTIONAL OWNERSHIP, AND INDEPENDENT COMMISSIONERS Ian Himawan Susanto; Nur Isna Inayati; Iwan Fakhruddin; Bima Cinintya Pratama
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 2: September 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to find empirical evidence of the influence of foreign ownership, institutional ownership and independent commissioners on dividend policy. The population in this study is all banking sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Sample selection using purposive sampling method and obtained 103 observational data from 41 banking sector companies listed on the Indonesia Stock Exchange (IDX) during five years of observation. Hypothesis testing using multiple linear regression analysis. The results of this study show that foreign ownership has a negative and significant effect on dividend policy, institutional ownership has a positive and significant effect on dividend policy, independent commissioners have no effect and are not significant on dividend policy.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND THE BOARD OF COMMISSIONERS ON CSR Leni Widayanti; Nur Isna Inayati; Hadi Pramono; Bima Cinintya Pratama
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11346

Abstract

The research aim to find out how profitability, liquidity, number of board of commissioners, performance of the board of commissioners, and representation of female board of commissioners affect CSR. The population in this research is General Banking companies listed on the Indonesia Stock Exchange. The sample used is a general banking company registered on the IDX publishes annual and sustainability reports. Forty-two conventional general banking company sectors were sampled in the research for the 2018-2022 period. The method used is the panel regression method. Some of the tests used are the Brush and Pagan Lagrangian Multiplier, Chow, Hausman, and Hypothesis tests. This research hypothesis test shows a positive influence of profitability on CSR Meanwhile, the liquidity and diversity of the board of commissioners do not influence CSR.
Perencanaan Bisnis Berbasis Potensi Desa: BUMDes Ngudi Luhur, Desa Sambirata, Kecamatan Cilongok, Kabupaten Banyumas Ira Hapsari; Erna Handayani; Nur Isna Inayati; Mukti Agung Wibowo; Mukhlis Prasetyo Aji; Wanda Nugroho Yanuarto; M. Zaeni Lathif
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 2 No. 2 (2023): Mengedukasi Masyarakat Untuk Siap Menghadapi Tatanan Ekonomi Baru
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abundant village potential that has not been developed into business potential that can contribute to village development and the welfare of village communities. The abundant village potential in Sambirata Village, Cilongok District, Banyumas Regency, Central Java, includes abundant natural resources and human resource potential. For development to become a profitable business, it needs to be mapped out in depth in a business proposal. Therefore, one of the important roles of tertiary institutions is to provide continuous assistance and collaboration to realize independent village development. One way is by assisting in the preparation of business proposals and mapping business potential in the village.
Influence of Board Directors, Independent Commissioners, Audit Committee on CSR Afriatun Khasanah; Nur Isna Inayati; Iwan Fakhruddin; Bima Cinintya Pratama
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6194

Abstract

This research aims to determine how the size of the board of directors, educational background of directors, representation of female directors, proportion of independent commissioners, and audit committees affect CSR. The population in this research is General Banking companies listed on the Indonesia Stock Exchange. The sample used is a general banking company registered on the IDX that publishes annual and sustainability reports. Forty-two conventional general banking company sectors were sampled in the research for the 2018-2022 period. The method used is the panel regression method. This research hypothesis test shows that there is an influence on the educational background of directors. This is because, with more diversity in the educational background of directors, there will be more diversity in supervision, insight, perception, and different skills and expertise on each board of directors, which will complement each other. The variable proportion of independent commissioners also positively affects CSR disclosure. This supports the theory of stakeholders because the decisions taken by the company will be more objective and able to protect all stakeholders. Meanwhile, the variables number of board of directors, representation of women directors, and number of audit committees do not influence CSR.                             Keywords: Size of Board of Directors, Educational Background of Directors, Representation of Female Directors, Proportion of Independent Commissioners, Size Audit Committee, and CSR
Global Research Trends on Environmental, Social and Governance: A Bibliometric Analysis Inayati, Nur Isna; Isthika, Wikan; Sulistiyanti, Umi
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.20837

Abstract

Companies engage in ESG activities to achieve higher financial returns and to signal compliance in the market. The link between ESG and corporate financial performance is still not well established because much of the literature contains conflicting results and paradoxes. Through bibliometric analysis and meta-analysis, this research seeks to synthesize the literature on ESG performance and its impact on performance. Bibliometric analysis highlights leading scholars in the field, leading journals, institutions, countries, and an overview of highly cited articles in the field of sustainable finance. This study presents research trends and a future research framework is proposed based on the research gaps identified in this review.
Efek Moderasi Financial Distress Pada Faktor Determinan Auditor Switching Nanda, Mayang Setia; Wahyuni, Sri; Setyadi, Edi Joko; Inayati, Nur Isna
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 1 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The importance of external auditor services causes auditor independence to be considered. Auditor independence can be maintained if a company conducts auditor switching. This research examine financial distress as a moderating influence of the previous year's audit opinion, management change, KAP reputation, and tenure audit on switching auditors. The research was conducted  on property and real estate  companies listed on the Indonesia Stock Exchange for 2020-2022. The sampling method used is purposive sampling so that the sample obtained is as many as 62 companies with a total of 186 data samples. The analysis showed that audit tenure is the only factor affecting auditor switching. In contrast, other factors such as the previous year's audit opinion, management changes, and KAP reputation do not influence switching auditors and financial distress variables or moderate all independent variables on switching auditors. The results of this study are expected  to contribute to the development of theory and can be useful for auditors to find out why companies to switch auditors.
Co-Authors Afriatun Khasanah Agusta, Yulinda Mauna Aisyah, Yusdian Dwi Alamsyah, Sustari Amir Amir Anggi, Sevian Ani Kusbandiyah Anisa Ilma Hartikasari Annisa Ilma Hartikasari Arini Syarifah Astria Kurniawati Athila Namira Awandini Bima Cinintya Pratama Budi Santoso, Selamet Eko Cahyani, Ikah Afri Damayanti, Desi Fitria Deanisa Wahyuantika Dhanti, Kurnia Ritma Dinda Permatasari, Dinda Dirgantari, Novi Doddy Setiawan Edi Joko Setyadi Edi Joko Setyadi Eko Hariyanto Eko Haryanto Endra Saputra Eriana Riska Saputri Erna Handayani Erny Rachmawati Fahman Nur Rahman Feri Wibowo Fitriati, Azmi Fitriyana, Saodah Dhona Friska Puji Rahayu Hadi Pramono Hadi Pramono Hadi Pramono Hapsari, Ira Hardiyanto Wibowo, Hardiyanto Hariyanti Hariyanti Herni Justiana Astuti Ian Himawan Susanto Ika Yustina Rahmawati Ira Hapsari Irawan Randiprakarsa Iwan Fakhruddin Iwan Fakhruddin Kayana, Nabila Zulfa Klarasati, Titi Leni Widayanti Lestari, Monika Ayu M. Zaeni Lathif Monika Ayu Lestari Mudjiyanti, Rina Mudjiyanti, Rina Mukhlis Prasetyo Aji Mukti Agung Wibowo Naelati Tubastuvi Nanda, Mayang Setia Niken Lestari Putri Nurul Dewi Annisa Pandansari, Tiara Permana, Ghozy Agung Prisylia Putri Purnadi Purnadi Rahmawati, Ika Yustina Ramadhani, Alfina Nur Rayhan, Ainun Putri Razaq, Zihni Hashfi Restu Frida Utami Rido, Alvito Rifka Arofah Rizky Ramdani Roshaliya, Defi Sandy Hana Widya Sims Santoso, Selamet Eko Budi Saraswati, Sinta Amalia Selly Mevania Septian, Rifki Setyadi, Edi Joko Setyadi, Edi Joko Shulasi Nur Haalisa Siti Nur Azizah Siti Nur Azizah, Siti Nur Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sri Wahyuni Sugiarto, Sabrina Aliyarima Putri Sulistiyanti, Umi Suryo Budi Santos Suryo Budi Santoso SURYO Budi Santoso Tiara Nur Aziza Wa Mareza Dwi Nugraheni Wahyu, Rizky Ananda Wanda Nugroho Yanuarto Widayanti, Leni Widia Astuti Widodo, Lovetania Islamika Wikan Isthika, Wikan Wulan Nada Cahyati Zhafira Indiansyah