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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) Jurnal Akuntansi dan Perpajakan 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 Jurnal Pendidikan Indonesia (Japendi) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Ranah Research : Journal of Multidisciplinary Research and Development Journal Markcount Finance 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
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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THE EFFECT OF EARNING PERSISTENCE TOWARD FINANCIAL PERFORMANCE OF LISTED BANKS IN INDONESIA STOCK EXCHANGE Choirina, Anggi; Ahmar, Nurmala
The Indonesian Accounting Review Vol. 3 No. 1 (2013): TIAR - January 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.207

Abstract

Getting information about earnings is important for the parties who are interested in investmentin a company. The purpose of this study is to examine the earnings persistence effecttoward performance of Indonesian bank listed in Bursa Efek Indonesia (BEI), with company’ssize as control variable. This study use a sample of Indonesian bank listed in BEIfrom 2007 to 2010. Bank’s financial performance is measured using seven indicators, namelyCash and Bank to Total Deposits (CBTD), Loan to Total Deposits (LTTD), Equity to TotalAsset (ETTA), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Equity(ROE), and Return on Investment (ROI) as dependent variables. Earnings persistence as theindependent variable is the regression coefficient of Earning per Share at one year before t(EPSt-1) when it regressed toward EPSt. Bank size is used as control variable. The result ofregression model indicates that earnings persistence influence the performance of Indonesianbank listed in BEI. Of the seven measures of bank performance, only LTTD and ROE are notinfluenced by earnings persistence.
IDEALISME, RELATIVISME, DAN KREATIVITAS AKUNTAN Nurcahyo, Immanuel Oky; Ahmar, Nurmala
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.319

Abstract

Creativity and ethics have been the crucial factors that attract attention. These two factors are very important for the researchers to be researched recently. This study tries to find out the influence of idealism and relativism towards the accountants’ creativity. This took a controllable variable of job tenure and ages, and the variable of accountants, as the sample, were indicated by the gender and GPA. This main sample was mainly of the accountants in Surabaya and a controllable sample i e undergraduate accounting students at STIE Perbanas Surabaya. It employed the technique that is questionnaires distributed to the respondents. The analysis was conducted by using multiple regression analysis. Based on the data analysis; it was found that that idealism, of relativism, and job tenure affected the creativity. However, the age, gender, and GPA were found that they didn’t influence the creativity.
The effect of accrual earnings management, using Khotari Model Approach, on the performance of manufacturing companies listed in Indonesia Stock Exchange Handoko, Mochamad; Ahmar, Nurmala
The Indonesian Accounting Review Vol. 5 No. 1 (2015): January - June 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.485

Abstract

The purpose of this study is (1) to analyze the effect of accrual earnings management on the company performance measured with Return On Assets (ROA), (2) to analyze the effect of accrual earnings management on the company performance measured with Tobin’s Q. This study uses the data of manufacturing companies listed in Indonesia Stock Exchange. The sampling technique used is purposive sampling method. The researcher uses Khotari Model to calculate discretionary accruals as the proxy of earn-ing management, while the company performance in this study is proxied by the indi-cators of Return on Assets (ROA) and Tobin’s Q. The analysis technique used is descriptive analysis and simple linear regression. The results of this study prove that accrual earnings management affects ROA and Tobin’s Q. This study also proves that there is a decline in market value when the earnings management is performed.
The Effect of Leverage, Size, Liquidity, Operating Cash Flow on Fixed Asset Revaluation Firmansyah, Dian; Ahmar, Nurmala; Mulyadi, JMV
The Indonesian Accounting Review Vol. 7 No. 1 (2017): January - June 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i1.816

Abstract

This study tries to prove empirically the effect of leverage, size, liquidity and operating cash flows on the revaluation of fixed assets. It used a sample of all non-financial companies, which revalued assets in the periode of 2012-2015, at companies listed on Indonesia Stock Exchange with upward revaluation category. The analysis was done using Path analysis (PLS) without requiring classical assumption and normality test. The results show that leverage affects Asset revaluation, it proves that high leverage because the company to do revaluation of fixed assets, large companies tend to want to display earnings reports that are not too large to reduce their political costs, with asset revaluation, the value of depreciation is calculated Repeated and reduce the company's profit. Operating cash flows affect the revaluation of fixed assets on the grounds that the company requires funds to pay its obligations as well as in revaluation assets cost a great deal for the appraisal services, audit fees and final tax payments. Yet, liquidity has no effect on the revaluation of fixed assets, Within the last 4 years, the study found that users of the Asset revaluation model reporting in Other Comprehensive Income continue to grow and are expected to become financial statements that have superiority and good quality by reporting fair value. In the next research to add the number of variables on Asset revaluation, as well as expand the sample by involving the company revaluation and non revaluation. In addition, to examine the development of asset revaluation, especially in ASEAN countries related to the adoption of IFRS in the case of fixed asset revaluation.Keyword: Leverage, Size, Liquidity, Cash Flow from operation, and Revaluations Assets.
The effect of intellectual capital on the financial performance of insurance companies listed on the Indonesia Stock Exchange (ISE) Arifa, Putri Alif; Ahmar, Nurmala
The Indonesian Accounting Review Vol. 6 No. 1 (2016): January - June 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i1.852

Abstract

The purpose of this study is to analyze the effect of Intellectual Capital (VAICTM), with major components of physical capital (VACA), human capital (VAHU), and structural capital (STVA), on financial performance, with indicators of Return on Assets (ROA) and Return on Equity (ROE). Data are taken from 10 insurance com-panies listed on the Indonesia Stock Exchange for four years, 2010-2013. The support-ing data include reference books and journals of previous researches. The data analysis is conducted using Partial Least Square (PLS). The results show that intellectual capital (VAICTM) has significant effect on the financial performance. Physical capital (VACA) and human capital (VAHU) are significant indicators for VAICTM. Mean-while, structural capital (STVA) is not significant. The indicators of financial perfor-mance, both ROA and ROE, are significantly affected by intellectual capital for four years.
The effect of managerial ownership, institutional ownership, and foreign ownership on intellectual capital Oktavian, Magu; Ahmar, Nurmala
The Indonesian Accounting Review Vol. 9 No. 1 (2019): January - June 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1631

Abstract

This research aims to examine the effect of managerial ownership, institutional ownership, and foreign ownership on intellectual capital performance. The intellectual capital performance is measured by Extended Value Added Intellectual Capital Plus (E-VAIC Plus) which was developed by Ulum (2014). Managerial ownership is measured by the ratio of the number of stocks owned by the managers over the total company’s stocks outstanding. Institutional ownership is measured by the ratio of the number of stocks owned by institutions over the total company’s stocks outstanding. Foreign ownership is measured by the ratio of the number of stocks owned by foreign parties over the total company’s stocks outstanding. It sused a population of 34 banking companies listed on the Indonesia Stock Exchange in the period 2013-2016. They were taken using a purposive sampling technique, consisting of 20 banks. The data were analyzed using SEM-PLS. The results showed that managerial ownership has an effect on intellectual capital performance. Institutional ownership has no effect on intellectual capital performance. Foreign ownership has no effect on intellectual capital performance.
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

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

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 Agoes, Sukrisno Agung Adma Wijaya Agung DINARJITO Agung Fajar Ilmiyono Agus Samekto Ali Rambe, Rois Mahbub Andri Prasetiyo Angga Prasetia Anggi Choirina Anggi Choirina Apollo Daito APRILLIA . Ardiansyah Ardiansyah Syam Ari Kamayanti Arifa, Putri Alif Arsyiyanti, Nur Asyraf , Muhammad Aulia Lathifa Ayu Priandari, Rida Bagus Ahmad Sudiro Bagus Sidantha Basri, Husen Benny Marciano Benny Marciano Burahman, Habi Cris Kuntadi Danial Octavianto, Muhammad Darmansyah Darmansyah DARMANSYAH . Darminto, Dwi Prastowo Dede Nursaman Denny Rianto Desyandri Desyandri Dewi Rejeki Diah Ekaningtyas Diah Permatasari Dian Firmansyah Dian Firmansyah Dian Hamida Dian Kurniasih, Dian Diyah Pujiati Djaddang, Syahril Dr, Darmansyah Dwi Prastowo Darminto Elida Murni Endang Etty Merawati Endang Etty Merawati Endang Ruhiyat EP, Risda Liestianti Erik Hermawan Eris Juliansyah Etty Merawati, Endang Fadhilah, Khairul Fadila Kurniawati Findita Firmansyah, Dian Fitriaudi, Novieta Dwi Gatot Wahyu Nugroho Gayatri, Maria Hamida, Dian Handoko, Mochamad Hardiyanto, Nico Harnovinsah Harnovinsah Heni Pujiastuti Heri Triyono Herlan Herlan Herlina Wijayanti Herny Nurhayati Ika Trisnawati Immanuel Oky Nurcahyo 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 Kusnindar, Iksan 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 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 Zacky Muhammad Zaky 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 Oktavian, Magu Patty, Brigitte Liony Permatasari, Elizach Citra Pitoyo, Bayu Seno Prastowo Darminto, Dwi Primandita Fitriandi Puspasari, Dian 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 Safinatunnayah, Zihan Ayu Sailendra Sari Mujiani Seful Komar Sekar, Calya Sepriahangga Wahyu Windharta Sepriahangga Wahyu Windharta Shofiyah Sidantha, Bagus Silvia Rahmadani Silvia Rahmadani Siti Nurlatifah, Siti Solly Aryza Soni Agus Irwandi sopian sopian Subehan, Achmad Sucipto, Tum Adriani Sudradjat, Sudrajat Sukrisno Agoes Sulaksono, Anggi Sulistyowati Sulistyowati Suratno Suratno , Suratno Suratno Suratno Suratno Susilawati Suyanto Suyanto Suyanto Suyanto Syahril Djadang Syam, Ardiansyah Tri Astuti Tri Widyastuti Tri Widyastuti Tri Widyastuti Tri Yudiman, Atika Triandi , Triwidyastuti Tum Adriani Sucipto Utami, Santi Yanuarti Wanlyeamin Arnold, Luturmas Winarta, Wiwiek Wirabrata, I Gede Made Wiwiek Winarta Yuana Mandagie Yudhi Prasetiyo Yudy Dwi Santoso Yuyun Sunhayati Zulkifli Zulkifli Zulkifli