Article Per Year (5 Year)
p-Index From 2021 - 2026
10.172
P-Index
This Author published in this journals
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

Published : 134 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 134 Documents
Search

 10   11   12   13   14 
Between Commitment and Image: Greenwashing Practices in Indonesia's Palm Oil Industry Nurmala Ahmar; Tri Astuti; Dwi Prastowo Darminto; Calya Sekar; Muhammad Asyraf
Journal Research of Social Science, Economics, and Management Vol. 5 No. 4 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i4.1165

Abstract

This article examines the practice of greenwashing in the sustainability reports of three major palm oil companies in Southeast Asia: PT A, PT B, and PT C. Employing the Critical Discourse Analysis (CDA) approach developed by Fairclough, this study analyzes the 2024 sustainability reports of these companies to identify the diction, discursive structures, and ideologies reproduced through corporate narratives. The findings reveal notable similarities in the use of symbolic language such as “zero deforestation,” “100% traceability,” and “net zero emission”, which are presented without methodological transparency or the inclusion of counter-narratives from civil society. Each of these companies constructs sustainability discourse as a tool for reputation and legitimacy rather than as a genuine instrument for ecological and social transformation. This article recommends a reformulation of sustainability reporting to be more reflective and accountable, incorporating risk disclosure, third-party audits, and the voices of affected communities.
Systematic literature review (SLR): “Dysfunctional audit behavior Determinants on Auditors Working at Public Accounting Firm in Indonesia” Siti Nurlatifah; Nurmala Ahmar
Journal Markcount Finance Vol. 2 No. 1 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i1.610

Abstract

This study aims to determine the main factors that influence dysfunctional audit behavior. The method used in this study is the literature review (SLR) method. The survey was conducted on previous studies whose research objects were Auditors at Public Accounting Firms in Indonesia. The research data was obtained from journals in Google Scholar on the website https://google.scholar/ in 2018-2022. The main findings of this study found that the most influential factors (determinants) in dysfunctional audit behavior were dysfunctional audit behavior, namely time budget pressure, locus of control, task complexity and rotation intention, auditor performance, and personal character. Auditor performance, Machiavellian, moral competence (Akhlaq Al Karimah), Spiritual Intelligence, Stress at work, Furthermore, future research must also consider the need to explore, reflect and ask questions more critically, not from the foregone side. For example, ask again how Public Accounting Firm leaders conduct performance assessments to reduce dysfunctional auditor behavior.  
PENGARUH VARIASI PRODUK, KUALITAS PELAYANAN, METODE PENGIRIMAN TERHADAP KEPUTUSAN PEMBELIAN DI E-COMMERCE APOTEK PT W DENGAN VARIABEL MODERASI PROMOSI: Pengaruh Variasi Produk, Kualitas Pelayanan, Metode Pengiriman terhadap Keputusan Pembelian di e-Commerce Apotek PT W dengan Variabel Moderasi Promosi Dian Kurniasih; Kosasih; Nurmala Ahmar
PendIPA Journal of Science Education Vol 9 No 2 (2025): June
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/pendipa.9.2.298-302

Abstract

The rapid growth of e-commerce in the pharmaceutical sector requires companies to understand key factors influencing consumer purchasing decisions. This study analyzes the effects of product variety, service quality, and delivery methods on purchasing decisions on PT W Pharmacy’s e-commerce platform, with promotion as a moderating variable. A quantitative approach using SEM-PLS was applied to data from 301 respondents. The results show that product variety has a positive and significant effect (coefficient = 0.207; t = 3.623; p = 0.000), as does service quality (coefficient = 0.157; t = 2.150; p = 0.032). Delivery methods show the strongest positive and significant effect (coefficient = 0.227; t = 4.223; p = 0.000). Promotion also directly has a positive and significant effect on purchasing decisions (coefficient = 0.362; t = 4.853; p = 0.000). As a moderating variable, promotion significantly strengthens the effect of service quality (coefficient = 0.196; t = 2.135; p = 0.033), does not significantly moderate product variety (coefficient = -0.090; t = 1.373; p = 0.170), and has a significant negative moderating effect on delivery methods (coefficient = -0.120; t = 2.019; p = 0.044). These findings emphasize the strategic role of delivery, service quality, and targeted promotion in enhancing online purchasing decisions
Pengaruh Edukasi Bahan dan Urgensi Penekanan Waktu terhadap Keputusan Pembelian Skincare "Sofia Skin Solution" pada Live Commerce dimediasi Perceived Value Shofiyah; Andri Prasetiyo; Nurmala Ahmar; I Gede Made Wirabrata
PendIPA Journal of Science Education Vol 9 No 3 (2025): October
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/pendipa.9.3.826-835

Abstract

Live streaming is changing the digital marketing landscape, especially in the skincare industry. This research aims to examine the influence of ingredients education and time pressure on consumer purchasing decisions on “Sofia Skin Solution” products, with perceived value as a mediating variable. The research was conducted with a quantitative approach through a survey of 200 respondents active in the live streaming session. Data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). Results showed that ingredient education positively influenced perceived value (T-value = 6.104; p = 0.000), as did time pressure (T-value = 6.339; p = 0.000), with time pressure showing a slightly more dominant influence. Perceived value alone exerted the strongest influence on purchasing decisions (T-value = 5.512; p = 0.000), and was shown to fully mediate the relationship between ingredient education and purchasing decisions, as well as partially mediating the influence of time pressure on purchasing decisions. The direct effect of content education on purchasing decisions is not statistically significant, but is at the threshold, which crucially indicates the role of other factors such as brand image and host credibility. Findings confirm the importance of live streaming scripts that balance concise product information with short promotions to build trust and enthusiasm. Managerial implications suggest companies design short ingredient demonstrations followed by short offers to maximize conversions on live commerce platforms.
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