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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 JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Islaminomics: Journal of Islamic Economics, Business and Finance 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 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 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 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

Nurmala Ahmar

Universitas Pancasila

Author-ID : 222658

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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PERAN GOOD CORPORATE GOVERNANCE ATAS DETERMINAN KUALITAS LABA INDUSTRI DASAR DAN KIMIA DI INDONESIA Wanlyeamin Arnold, Luturmas; Nurmala Ahmar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to examine the effect of capital structure, profitability and liquidity onearnings quality with good corporate governance as moderation in basic industrialand chemical manufacturing companies on the Indonesia Stock Exchange from 2016 to2019. This research method uses quantitative research with SEM-based data analysis.variant using the WarpPls 7.0 application. The results of the analysis show that capitalstructure affects earnings quality, good corporate governance moderates the quasicapital structure on earnings quality, profitability does not affect earnings quality,good corporate governance does not moderate profitability on earnings quality.Liquidity does not affect earnings quality, good corporate governance does notmoderate liquidity on earnings quality

PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD: SEBUAH LITERATUR REVIEW Marciano, Benny; Syam, Ardiansyah; Suyanto, Suyanto; Ahmar, Nurmala; Gayatri, Maria
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2018): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Fraud is any action taken illegally for personal gain. Good Corporate Governanceis a set of rules related to the company's control process implementation whichinvolving all stakeholders to ensure the company's performance in achieving theorganization's vision and mission. This study aims to determine the effect of theimplementation of Good Corporate Governance on fraud prevention efforts. This study was conducted through a literature review of 15 published articles. Literaturesearches were carried out on various electronic databases such as Google Scholar,Scopus, ProQuest, ScienceDirect, ACM Digital Library, IEEE Xplore, and Springerby entering keywords, namely "Good Corporate Governance", "Good Governance","Fraud Prevention", "Prevention of Fraud", and “fraud”. The results of theliterature review show that the application of Good Corporate Governance is ableto prevent fraud through the implementation of the principles of Good CorporateGovernance, namely transparency, accountability, responsibility, independence,and fairness. The implementation of good corporate governance can increaseinvestor confidence in making investments. The implementation of Good CorporateGovernance can be a control in controlling the company's performance in achievingtargets and preventing stakeholder losses. The consistent implementation of GoodCorporate Governance can improve employee performance effectively andefficiently as well as generate sustainable economic value and have a positive impacton shareholders and society.

THE MODERATING ROLE OF PROFITABILITY ON GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY REPORT DISCLOSURE Sari Mujiani; Nurmala Ahmar; Darmansyah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

A sustainability report is a voluntary report that demonstrates a company'ssocial and environmental responsibilities. Sustainability reports are required sothat stakeholders, such as the general public, are aware of the company'senvironmental responsibilities. Within a corporation or organization, corporategovernance refers to a set of procedures, policies, regulations, regulations, and guidelines. Corporate governance may also be defined as a concept that aimsto improve openness and accountability in order to ensure that the company'sgoals are met. The goal of this research is to investigate the moderatinginfluence of profitability in the sustainability report's Good CorporateGovernance. A quantitative research method was applied in this study.Purposive sampling was utilized in this study. The mining sector businesseslisted on the Indonesia Stock Exchange that publish sustainability reports andfinancial reports between 2013 and 2019 were the sample used in this study.The findings revealed that institutional ownership had a beneficial impact onthe sustainability report, however the independent board of commissioners andaudit committee had no impact. This study also suggests that profitability as amoderator can have a good impact on the sustainability report, as well asboosting the role of institutional ownership. Meanwhile, profitability as amoderator has had no impact on the sustainability report's independent boardof commissioners and audit committee

Prediksi Financial Distress Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Randy Kurnia Permana; Nurmala Ahmar; Syahril Djadang
Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 2 (2017)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v7i2.4797

Financial Distress Prediction in Manufacturing Companies at Indonesian Stock ExchangeThis study aims to identify, analyze, demonstrate and test the differences in health status between the model results Grover, Springate, and Zmijewski. The model used by investors who will invest in the company. This study has a characteristic that is tested three models and find the one best model. Data was tested using chi-square test. Results showed Hypothesis 1 accepted that there are differences in health status in the test model of Grover, Springate, and Zmijewski on manufacturing companies listed on the Stock Exchange 2006-2015. Model Springate is the best predictive model than the model Grover and Springate, because it has more components than the other models and models Springate have EBIT To Current Liabilities component is how much profit the ability to pay debts. This component is a very important component to see financial distress, due to financial distress occur because one debt that not covered by the companyDOI: 10.15408/ess.v7i2.4797

Penyajian Pendapatan Komprehensif Lain Dan Komponennya Pada Industri Keuangan Yudy Dwi Santoso; Nurmala Ahmar; JMV Mulyadi
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 6 No 1 (2017)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v6i1.37

This research was conducted with the aim to analyze the presentation of the components of other comprehensive income / other comprehensive income (OCI) after IFRS implementation in the industrial sector of financial that is listed in the Indonesia Stock Exchange in 2012-2015. The sample in this research is 91 financial sector companies. The finance industry has 5 sub-sectors such as banking sub-sector, sub-sector financial institution sub sector, securities company sub sector, insurance sub sector and other sub sector. Analysis techniques in the study using cross tabulation analysis and the difference test was done by Cramer V test because of its nominal nature. Testing does not require the assumption of normality because it belongs to the nonparametric statistical group. The results of the hypothesis testing of the financial industry sector proved that the foreign exchange component, available for sale securities, hedge funds and associtions were found to be different, while the components of employee benefits and revaluation of assets were not found in the income statement and other comprehensive income.

Whistleblowing System dan Pencegahan Fraud: Sebuah Tinjauan Literatur Benny Marciano; Ardiansyah Syam; Suyanto Suyanto; Nurmala Ahmar
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 3 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i3.y2021.p313-324

This study aims to examine previous research literature on the effect of the whistleblowing system as a collaborative system on fraud prevention in a company or organization. This study uses a review of various literature on fraud prevention available in various databases. The results of this study indicate that the Whistleblowing System (WBS) is a form of illegal act reporting and supervision of an organization or company. There are 4 (four) important elements in the WBS, namely anonymity, independence, accessibility and follow-up. WBS is an effective mechanism in preventing fraud and in its implementation requires the company's commitment to protecting the whistleblower's personal data, a clear and responsible reporting mechanism and the process of evaluating and improving the system. Therefore, to support fraud prevention, companies are advised to implement an effective Whistleblowing system.

Tracing Accounting in Javanese Tradition Ari Kamayanti; Nurmala Ahmar
International Journal of Religious and Cultural Studies Vol 1 No 1 (2019): International Journal of Religious and Cultural Studies (April 2019-September 201
Publisher : Yayasan Rumah Peneleh

This paper aims to trace the perseverance of accounting in slametan as one of Javanese tradition. Through reading of old scriptures dated as far as 1030AC as well as observing the existing phenomena of slametan, underlying values of slametan are explored and reconciled. It is found that the survival of accounting in the Javanese tradition not only exists in the form of physical recordings but also mental recordings. Cohesiveness /togetherness among the people, and spiritual as well as religious beliefs give rise to social obligations, mental recordings, and soul-spiritual gain.

PERBEDAAN PERSEPSI ETIS MAHASISWA AKUNTANSI TERHADAP PRAKTIK EARNINGS MANAGEMENT Martin Martin; Nurmala Ahmar
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

This study investigates whether gender influences accounting students' perceptions of earnings management. Earnings management is the practice of making discretionary accounting choices or timing operating decisions to move reported earnings toward a desired goal. In this research, earning management has 4 four indicators: type of manipulation, direction of manipulation, materiality, and intention. Prior research reveals wide disagreement among both students and business executives regarding the ethical acceptability of earnings management. Male and female accounting students from Surabaya were evaluated using thirteen items that indicate and describe earnings management practices. No differences were detected between the responses of the male and female students or between the working and non-working students. The result shows that the practice of earnings management is perceived similarly in all groups of students studied.

Model Manajemen Laba Akrual dan Riil Berbasis Implementasi International Financial Reporting Standards Nurmala Ahmar; Nuraini Rokhmania; Agus Samekto
Journal of Accounting and Investment Vol 17, No 1: January 2016
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The aim of this study was to investigate the impact of inplementasi International Financial Reporting Standards (IFRS) on accrual earnings management and real earnings management. Adoption of accounting standards have an impact on the way of assessment, measurement and presentation. Samples are manufacturing companies listed in Indonesia Stock Exchange. Accrual earnings measurement method using five measurement approach, and three approaches to the measurement of real earnings management. The results showed that there were differences in real earnings management approach diskretioner costs and production costs. Three of the five methods used accrual earnings management (Modified Jones, Piecewise Linear and Kothari) proved to be the difference between before than after IFRS. While, Stubben Model not proved in this research. Results of this study are expected to have positive contribution on the development some policies related to the adoption of IFRS and the, particularly related to the accrual earnings management and real earnings management.

PENGARUH LEVERAGE, SIZE, LIKUIDITAS, ARUS KAS OPERASI TERHADAP REVALUASI ASET TETAP Dian Firmansyah; Nurmala Ahmar; Jmv Mulyadi
Jurnal Ilmiah Manajemen dan Bisnis Vol 3, No 1 (2017): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v3i1.3541

The aim of this study are to prove empirically the effect of leverage, size, liquidity andoperating cash flows of the fixed asset revaluation. The research is using sample from allnon financial companies, which doing revaluation asset during 2012-2015 throughregistered company in Indonesian Stock Exchange by upward revaluation category. Thisresearch is using Path analysis (PLS) without requiring the classical assumption test andnormality. The results showed that the leverage effect on the revaluation of fixedassets, itis proved that high leverage is reason for the company to decided doing the revaluation offixed assets, the large company is tend want to show decrease the earnings report toreduce the political cost, assets revaluation would caused recalculate value ofdepreciation to increase expense and to reduce company profits. Cash flow operationaffected the revaluation of fixed assets to company needs to be able to paid obligationsand assets revaluations required a large fund for appraisal services, audit fee and taxfinal payment. Whereas, for the liquidity is found did not effect to fixed asset revaluation,hight cost to assets revaluation and low liquidity is not reason for the company to choosethe revaluation model. In during four years of research found that the asset revaluationmodel which reported in Other comprehensive income is growing and expected to makethe financial report advantages and high quality increase through reported by fair valuein the financial report.

Co-Authors Abdul Kohar 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 Benny Marciano Benny Marciano Burahman, Habi Citrawati, Juwita 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 Endang Ruhiyat EP, Risda Liestianti Erik Hermawan Etty Merawati, Endang Fadhilah, Khairul Fadila Kurniawati Findita Gatot Wahyu Nugroho Gayatri, Maria Gultom, Riris Rollyna Hamida, Dian Hardiyanto, Nico Harnovinsah Harnovinsah Heni Pujiastuti Heri Triyono Herlan Herlina Wijayanti Herny Nurhayati Ika Trisnawati Immanuel Oky Nurcahyo Irdam Adha Ismail Chandra, Mohamad 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 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 Patty, Brigitte Liony Pitoyo, Bayu Seno Prastowo Darminto, Dwi Primandita Fitriandi Puspita Romadhona Putri Alif Arifa Rahman, Abdu Ramadhani, Rizki Fitrah RAMDANI, DIAN Randy Kurnia Permana Rezky Amanda, Tiara Rianto, Denny Rifat, ahmad Riki Sumarsyah Risa Mardiana Riski Aprilia Nita Rizki Fitrah Ramadhani Rizki Wijaya Roosmayani, Melly Rudi Setiyobono Safinatunnayah, Zihan Ayu Sailendra Sari Mujiani Seful Komar Sepriahangga Wahyu Windharta Sepriahangga Wahyu Windharta Sidantha, Bagus Silvia Rahmadani Silvia Rahmadani Siti Nurlatifah, Siti Solly Aryza Soni Agus Irwandi sopian sopian Subehan, Achmad Sucipto, Tum Adriani Sudradjat, Sudrajat Sulaksono, Anggi Sulistyowati Sulistyowati Suratno , Suratno Suratno Suratno Suratno Susilawati Suyanto Suyanto Suyanto Suyanto Syahril Djadang Syam, Ardiansyah Tri Widyastuti Tri Yudiman, Atika Triandi , Tum Adriani Sucipto Utami, Santi Yanuarti Wanlyeamin Arnold, Luturmas Winarta, Wiwiek Yuana Mandagie Yudhi Prasetiyo Yudy Dwi Santoso Yuyun Sunhayati Zulkifli Zulkifli Zulkifli

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