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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN JURNAL ECONOMIA Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Trikonomika: Jurnal Ekonomi The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Prosiding Seminar Nasional INDOCOMPAC PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ekonomi dan Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Professional Indonesia PENDIPA Journal of Science Education JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Inovator : Jurnal Manajemen JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Islaminomics: Journal of Islamic Economics, Business and Finance JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Information System, Applied, Management, Accounting and Research JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi International Journal of Religious and Cultural Studies Proceeding of National Conference on Accounting & Finance Jurnal Manajemen Kewirausahaan Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bina Akuntansi JURNAL ILMIAH MAKSITEK Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN International Journal of Environmental, Sustainability, and Social Science Devotion: Journal of Research and Community Service International Journal of Social Science JURNAL LENTERA AKUNTANSI International Journal of Social Service and Research Behavioral Accounting Journal Jurnal Neraca Peradaban Journal of Financial and Behavioural Accounting COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat EKONOMIKA45 Apssai Accounting Review (ApAR) Journal of Accounting and Finance Management (JAFM) Journal of Social Science Asian Journal of Management Analytics Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Indonesia Sosial Teknologi Journal Research of Social Science, Economics, and Management Capacitarea : Jurnal Pengabdian Kepada Masyarakat Ranah Research : Journal of Multidisciplinary Research and Development Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting Jurnal Akuntansi dan Bisnis Krisnadwipayana Journal of Islamic Economics Business (JIsEb) Journal Markcount Finance
Nurmala Ahmar
Universitas Pancasila
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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EFFICIENCY MEASUREMENT WITH INDUSTRY-BASED DATA ENVELOPMENT ANALYSIS (DEA): A LITERATURE REVIEW Silvia Rahmadani; Nurmala Ahmar; JMV Mulyadi
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

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

Abstract

This research describes efficiency measurement with Industry-based Data Envelopment Analysis (DEA). The samples obtained amounted to 25 articles that discussed Data Envelopment Analysis (DEA). Researchers classify based on researchers, titles, input and output variables, and the results of each article. The research design used in this research is Literature Review. Based on the results of a review of several articles regarding efficiency measurement with Data Envelopment Analysis, it is as follows, the ability to produce maximum output with existing inputs is the expected performance. When measuring Data Envelopment Analysis (DEA) we are faced with the condition of how to get the optimal output level with the existing input level, or determine the minimum input level by shouting a certain output level.
The Effect of Human Resources Competence, Internal Audit and Information Technology Utilization on the Quality of Financial Statements in Public Service Agency Hospitals Endang Ruhiyat; Nurmala Ahmar; JMV. Mulyadi; Harnovinsah
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4116

Abstract

This study aims to examine the effect of human resource competence (HR), information technology utilization, and internal audit on the quality of financial statements in Public Service Agency Hospitals (BLU Hospitals). This study uses a quantitative approach with multiple linear regression analysis, involving financial statement data from 13 BLU hospitals located in Jakarta, Tangerang, and Bogor in 2022. Independent variables include HR competencies, information technology utilization, and internal audit, while control variables include age, length of service, education, and gender. The results showed that HR competence has a positive and significant effect on the quality of financial statements, especially in terms of timeliness of submission and reliability of the information presented. The use of information technology has a significant effect on the efficiency and accuracy of the financial reporting process, which supports increased transparency. Internal audit significantly affects the quality of financial statements by ensuring compliance with regulations, the effectiveness of the internal control system, and the minimization of material errors. Control variables, such as education and length of service, showed a moderate relationship to financial statement quality, but were not dominant compared to the main variables. This study makes a practical contribution by suggesting continuous training programs to improve HR competencies, adoption of more sophisticated financial information systems, and strengthening the internal audit function.
The Analysis of Southeast Asia's Tax Revenue Determinants (Empirical Study 2001–2021) EP, Risda Liestianti; Ahmar, Nurmala; Darmansyah, Darmansyah
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.10610

Abstract

The impact of Southeast Asian tax revenue factors on development capital is examined in this study. The aim of the research was to investigate the potential impact of tax revenue factors in the Southeast Asian region. samples and populations from ten Southeast Asian nations: Singapore, Malaysia, Indonesia, Brunei Darussalam, Philippines, Thailand, Vietnam, Laos, Cambodia, Myanmar, and Timor Leste. The study employs time series data spanning from 2001 to 2021. The PLS Structural Equation Modeling (SEM) data analysis technique is used in this work to analyze quantitative data. The study's findings indicate that while external debt has a negative impact on tax collection, per capita income and GDP manufacturing have a beneficial impact. In the meanwhile, tax revenue is unaffected by GDP agriculture, foreign direct investment, or corruption.
Fraud Prevention in the Perspective of Internal Audit, Internal Control, Whistleblowing System, and Professional Ethics in Palm Oil Company Burahman, Habi; Ahmar, Nurmala; Syam, Ardiansyah; Lysandra, Shanti; Djaddang, Syahril
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 11 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i11.3035

Abstract

The study aims to analyze the impact of internal audit, internal control and whistleblowing system on fraud prevention with professional ethics moderation. Research is a quantitative study using primary data collected using a questionnaire forming a list of written questions about issues to be discussed to respondents. A total of 325 respondents answered the questionnaire thoroughly and analyzed. Testing the moderated regression analysis hypothesis. The results show that internal audits, internal controls and whistleblowing system have a significant impact on fraud prevention. Professional ethics are able to moderate the variable of internal control in fraud prevention. Specifically, the samples came from a palm oil company that has unique characteristics in determining fraud prevention strategies. The next researcher could develop it by adding decision-making variables in fraud prevention to similar industries or other industries.
Internet Financial Report And Determinants of The Quality of Financial Statements of Non-Profit Organizations Hardiyanto, Nico; Ahmar, Nurmala; Etty Merawati, Endang
Devotion : Journal of Research and Community Service Vol. 4 No. 1 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v4i1.369

Abstract

The purpose of this research was to assess the elements that influence the quality of non-profit financial statements and the moderation of voluntary disclosures on the Internet Financial Report. " Human Resource Competence, Implementation of Financial Accounting Standards for Non-Profit Organizations, Internal Control Systems, and Accounting Information Technology Use on the Quality of Financial Reports of Non-Profit Organizations with Voluntary Disclosure of Internet Financial Reports as Moderating Variables,". The population in this research is all non-profit organizations in the form of NGOs or NGOs in Indonesia. The research sample is focused on NGOs and NGOs registered with the Ministry of Foreign Affairs until 2021, as well as partners from donor agencies USAID and AUSAID. The primary data sampling technique was convenience sampling, where respondents who were willing to fill out the questionnaire were sampled. Distribution of online questionnaires and surveys through private domains obtained 90 respondents from the financial staff of non-profit organizations that were willing to participate in this research. The data was processed using a multiple linear regression analysis. The results of this research indicate that the influence of human resource competence, the implementation of financial accounting systems for non-profit organizations, the implementation of internal control systems, and the utilization of accounting information technology affect the quality of financial reports of non-profit organizations, while voluntary disclosure of internet financial reports strengthens the relationship between the utilization of accounting information technology and report quality. Finance for nonprofit organizations.
Determinan Kinerja Auditor Dengan Budaya Organisasi Sebagai Variabel Pemoderasi Danial Octavianto, Muhammad; Ahmar, Nurmala; Etty Merawati, Endang
Journal of Accounting and Finance Management Vol. 6 No. 4 (2025): Journal of Accounting and Finance Management (September - October 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i4.2521

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh independensi, profesionalisme, dan struktur audit terhadap kinerja auditor yang dimoderasi oleh budaya organisasi. Penelitian ini menggunakan sampel 43 auditor di Kantor Akuntan Publik di Jabodetabek. Teknik sampling yang digunakan purposive sampling. Pengumpulan data dilakukan dengan teknik kuesioner. Uji persyaratan regresi menggunakan uji asumsi klasik, yaitu uji normalitas, multikolinearitas, heteroskedastisitas, validitas, dan reliabilitas. Teknik analisis data yang digunakan adalah Analisis Regresi yang Dimoderasi. Kesimpulan dari penelitian ini menunjukkan bahwa independensi dan profesionalisme mempengaruhi kinerja auditor, sementara struktur audit tidak berpengaruh terhadap kinerja auditor. Budaya organisasi memoderasi pengaruh independensi dan profesionalisme terhadap kinerja auditor, namun budaya organisasi tidak mampu memoderasi pengaruh struktur audit terhadap kinerja auditor.
Pengaruh business strategy, political connections, dan corporate governance terhadap tax aggressiveness Putri Nurul Ulfa; Nurmala Ahmar; Endang Etty Merawati
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Agresivitas pajak merupakan praktik yang masih sering dilakukan perusahaan sebagai wajib pajak untuk mengurangi kewajiban pajaknya. Terdapat beberapa kasus perusahaan yang diduga melakukan penghindaran pajak. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh Busniness Strategy, Political Connections dan Corporate Governance terhadap Tax Aggressiveness dengan menambahkan Profitabilitas, Leverage, Firm Size dan Pandemi Covid-19 sebagai variabel kontrol. Penelitian ini menganalisis 42 perusahaan yang terdaftar dalam Corporate Governance Perception Index (CGPI) periode 2018-2021, dipilih melalui metode purposive sampling sehingga menghasilkan 90 observasi. Penelitian ini menggunakan metode kuantitatif dengan model regresi data panel tanpa moderasi. Hasil penelitian menunjukan bahwa Business Strategy Prospektor, Business Strategy Defender, Political Connections dan Corporate Governance berpengaruh terhadap Tax Aggressiveness.
DETERMINAN FINANCIAL DISTRESS DENGAN KOMITE AUDIT SEBAGAI PEMODERASI Fadhilah, Khairul; Prastowo Darminto, Dwi; Ahmar, Nurmala
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 4 No. 1 (2023): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v4i1.1926

Abstract

The main objective of this study is to determine the effect of Return on Assets, Current Ratio and Debt to Equity Ratio on financial distress moderated by the Audit Committee. The analysis in this study uses the Zmijewski model. The data used in this study is secondary data derived from annual reports of companies in the Basic Industry and Chemical Sector which are listed on the Indonesia Stock Exchange for the 2016-2020 period. The results showed that the return on assets and current ratios have a  negative effect on financial distress, while the debt to equity ratio has a positive effect on alpha 10%. The Audit Committee has no effect on financial distress. The Audit Committee can moderate the effect of the debt to equity ratio on financial distress. Meanwhile, the effect of the current ratio on financial distress cannot be moderated by the audit committee. Keywords: Financial Distress, Current Ratio, Debt to Equity Ratio, Return on Assets, Audit Committee
Fraud Prevention in the Perspective of Internal Audit, Internal Control, Whistleblowing System, and Professional Ethics in Palm Oil Company Burahman, Habi; Ahmar, Nurmala; Syam, Ardiansyah; Lysandra, Shanti; Djaddang, Syahril
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 11 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i11.3035

Abstract

The study aims to analyze the impact of internal audit, internal control and whistleblowing system on fraud prevention with professional ethics moderation. Research is a quantitative study using primary data collected using a questionnaire forming a list of written questions about issues to be discussed to respondents. A total of 325 respondents answered the questionnaire thoroughly and analyzed. Testing the moderated regression analysis hypothesis. The results show that internal audits, internal controls and whistleblowing system have a significant impact on fraud prevention. Professional ethics are able to moderate the variable of internal control in fraud prevention. Specifically, the samples came from a palm oil company that has unique characteristics in determining fraud prevention strategies. The next researcher could develop it by adding decision-making variables in fraud prevention to similar industries or other industries.
Pengaruh Pengungkapan Green Accounting Terhadap Kinerja Keuangan Fitriaudi, Novieta Dwi; Ahmar, Nurmala; Herlan
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 12 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i12.3060

Abstract

Riset ini bertujuan untuk mengevaluasi dampak green accounting terhadap kinerja keuangan emiten farmasi yang tercatat di BEI selama 2020-2023. Tiga variabel independen yang dianalisis dalam studi ini mencakup green accounting, kinerja lingkungan, serta produk ramah lingkungan. Sampel yang dimanfaatkan dalam studi ini dipilih dengan metode purposive sampling, menghasilkan enam emiten sebagai objek penelitian dengan total 24 data observasi. Data dianalisis menggunakan regresi data panel melalui perangkat lunak E-Views 13. Temuan mengungkapkan bahwa green accounting berpengaruh negatif terhadap kinerja keuangan perusahaan, mengindikasikan bahwa penerapan prinsip akuntansi hijau belum tentu memberikan keuntungan finansial bagi perusahaan farmasi. Di sisi lain, kinerja lingkungan tidak menunjukkan pengaruh yang signifikan terhadap kinerja keuangan. Namun, pengembangan produk ramah lingkungan terbukti berpengaruh positif secara signifikan terhadap kinerja keuangan, menandakan bahwa inovasi produk yang berorientasi pada keberlanjutan dapat meningkatkan profitabilitas dan daya saing perusahaan. Temuan ini memberikan pemahaman penting bagi perusahaan farmasi untuk lebih mengadopsi green accounting secara strategis dan menitikberatkan pada pengembangan produk ramah lingkungan guna meningkatkan kinerja keuangan serta memperkuat posisi emiten di pasar yang semakin memperhatikan isu-isu lingkungan.
Co-Authors Abdul Kohar Acep Suherman Adi Wiratno Agoes, Sukrisno Agung Adma Wijaya Agung DINARJITO Agung Fajar Ilmiyono Agus Samekto Ali Rambe, Rois Mahbub Andri Prasetiyo Angga Prasetia Anggi Choirina Apollo Daito APRILLIA . Ardiansyah Ardiansyah Syam Ari Kamayanti Arsyiyanti, Nur Aulia Lathifa Ayu Priandari, Rida Bagus Ahmad Sudiro Bagus Sidantha Basri, Husen Benny Marciano Benny Marciano Burahman, Habi Calya Sekar Cris Kuntadi Danial Octavianto, Muhammad Darmansyah Darmansyah DARMANSYAH . Darminto, Dwi Prastowo Dede Misbah Dede Nursaman Denny Rianto Desyandri Desyandri Dewi Rejeki Diah Ekaningtyas Diah Permatasari Dian Firmansyah Dian Firmansyah Dian Hamida Dian Kurniasih Diyah Pujiati Djaddang, Syahril Dr, Darmansyah Dwi Prastowo Darminto Dwi Prastowo Darminto Elida Murni Elizach Citra Permatasari Endang Etty Merawati Endang Etty Merawati EP, Risda Liestianti Erik Hermawan Eris Juliansyah Etty Merawati, Endang Fadhilah, Khairul Fadila Kurniawati Findita Fitriaudi, Novieta Dwi Gatot Wahyu Nugroho Gayatri, Maria Hamida, Dian Hardiyanto, Nico Harnovinsah Harnovinsah Heni Pujiastuti Heri Triyono Herlan Herlan Herlina Wijayanti Herny Nurhayati I Gede Made Wirabrata Ika Trisnawati Immanuel Oky Nurcahyo Irdam Adha Ismail Chandra, Mohamad Jelita Citrawati Jihan JMV Mulyadi JMV Mulyadi JMV Mulyadi JMV. Mulyadi Joicenda Nahumury Junita Dinna Winnanda Juryani Hermalingga Juwita Citrawati Kosasih Laila Nur Rahimah LUTHFIANA MEYDA KUSUMA Lysandra, Shanti M. ARDIANSYAH SYAM M. Ardiansyah Syam M. Ardiansyah Syam Magu Oktavian Marciano, Benny Mardiana, Risa Maria Yuvianita Martin . Martin Martin Megawati Yulfitri Ayu Melly Roosmayani Mia Julia Putri Mochamad Handoko Moh. Ali Rahmani Mohamad Ismail Chandra Mombang Sihite Mombang Sihite Monang Nixon Haposan Tampubolon Muhammad Asyraf Muhammad Zacky Muhammad Zaky Mujiani, Sari Mulyadi, JMV. Nanang Shonhadji Nendy Pramita Shinta Nieken Herma Sari Niken Safitri Nita, Riski Aprilia Novieta Dwi Fitriaudi Nuraini Rochmania Nuraini Rokhmania Nuraini Rokhmania Nuraini Rokhmania, Nuraini Nurina Prawinin Tyas Patty, Brigitte Liony Pitoyo, Bayu Seno Prastowo Darminto, Dwi Primandita Fitriandi Puspita Romadhona Putri Alif Arifa Putri Nurul Ulfa Rahman, Abdu Ramadhani, Rizki Fitrah RAMDANI, DIAN Randy Kurnia Permana Rezky Amanda, Tiara Rianto, Denny Rifat, ahmad Riki Sumarsyah Riris Rollyna Gultom, Riris Rollyna Risa Mardiana Riski Aprilia Nita Rizki Fitrah Ramadhani Rizki Wijaya Roosmayani, Melly Rudi Setiyobono Ruhiyat, Endang Safinatunnayah, Zihan Ayu Sailendra Seful Komar Sepriahangga Wahyu Windharta Sepriahangga Wahyu Windharta Shofiyah Sidantha, Bagus Silvia Rahmadani Silvia Rahmadani Siti Nurlatifah Siti Nurlatifah Siti Nurlatifah, Siti Soni Agus Irwandi sopian sopian Subehan, Achmad Sucipto, Tum Adriani Sudradjat, Sudrajat Sukrisno Agoes Sulaksono, Anggi Sulistyowati Sulistyowati Suratno , Suratno Suratno Suratno Suratno Susilawati Suyanto Suyanto Suyanto Suyanto Syahril Djadang Syam, Ardiansyah TRI ASTUTI Tri Widyastuti Tri Yudiman, Atika Triandi , Triwidyastuti Triwidyastuti Tum Adriani Sucipto Utami, Santi Yanuarti Wanlyeamin Arnold, Luturmas Winarta, Wiwiek Wiwiek Winarta Yuana Mandagie Yudhi Prasetiyo Yudy Dwi Santoso Yuyun Sunhayati Zulkifli Zulkifli Zulkifli