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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
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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NETWORKING ANALYSIS, ADOPTION OF ACCOUNTING INFORMATION TECHNOLOGY, DYNAMIC CAPABILITIES ON ORGANIZATIONAL PERFORMANCE WITH CORPORATE STRATEGY AS MODERATING VARIABLES Bayu Seno Pitoyo; Tri Widyastuti; Nurmala Ahmar; Apollo Daito; Harnovinsah Harnovinsah
International Journal of Social Science Vol. 3 No. 2: August 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i2.6300

Abstract

Small and medium industry (IKM) is a business that produces various types of products needed by various types of living things such as humans, animals and plants. The purpose of this study was conducted to develop variables that Networking Analysis, Adoption of Accounting Information Technology, Dynamic Capabilities on Organizational Performance with Corporate Strategy as Moderating Variables. The research method uses the quantitative to determine the relationships and influences between variables, with 205 respondents. Selection of the sample using hair method and data collection using a questionnaire. Data is processed using Structural Equation Modeling (SEM) using SMART-PLS. The results showed that the networking, information technology adoption, dynamic capabilities and business strategy affect the performance of SMEs. The moderating role of business strategy is able to strengthen the effect of networking and dynamic capabilities on IKM performance, but weakens the influence of adoption of accounting information technology on IKM performance
Strategies and Segments on the Performance of Retail Companies in Indonesia during the Covid Pandemic Mombang Sihite; Nurmala Ahmar; Yuyun Sunhayati
International Journal of Social Service and Research Vol. 3 No. 9 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i9.520

Abstract

The abstract contains a brief description of the purpose: describes the objectives and hypotheses of the research. Methods: describes the essential features of the research design, data, and analysis. It may include the sample size, geographic location, demographics, variables, controls, conditions, tests, descriptions of research design, details of sampling techniques, and data gathering procedures. Results: describes the key findings of the study, including experimental, correlational, or theoretical results. It may also provide a brief explanation of the results. Implications: show how the results connect to policy and practice and provide suggestions for follow-up, future studies, or further analysis. Additional materials: notes the number of references, tables, graphs, exhibits, test instruments, appendixes, or other supplemental materials in the paper. Also, the abstract must be written in a single paragraph in English, max 250 words.
The Effect of Good University Governance on Management Performance: A Literature Review Herny Nurhayati; Nurmala Ahmar Nurmala Ahmar
Journal Of Social Science (JoSS) Vol 1 No 2 (2022): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2002.434 KB) | DOI: 10.57185/joss.v1i2.21

Abstract

Governance is becoming increasingly important in universities as it is in the wider world of commerce and banking.Historically,universities were run by their academic communities,but as mass higher education has taken root,because university research has become an important element in the national economy and because the demand for better accountability in financial and academic performance has grown.The purpose of this study was to analyze the relationship between Good University Governance and Management Performance.This study was conducted through a literature review.The literature search was conducted using several electronic databases such as Google Scholar, Scopus, ProQuest,ScienceDirect,ACM Digital Library,by entering the keyword “Good University Governance” and “Management Performance”.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan BUMN yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020) Maria Yuvianita; Nurmala Ahmar; Yuana Mandagie
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 2 No 2 (2022): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v2i2.3500

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh antara pengungkapan Corporate Social Responsibility (CSR) dan profitabilitas (GPM) terhadap nilai perusahaan (PBV) pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017 – 2020. Sampel dalam penelituan ini berjumlah 10 perusahaan yang diambil dengan menggunakan teknik purposive sampling. Pengungkapan CSR diukur menggunakan kriteria GRI Index, profitabilitas diukur menggunakan gross profit margin (GPM), sedangkan nilai perusahaan diukur menggunakan price book value (PBV). Penelitian ini menggunakan analisis Structural Equation Modelling-Partial Least Square (SEM-PLS) dengan bantuan program SmartPLS 3.3.3. Hasil penelitian ini menunjukkan bahwa: 1) pengungkapan Corporate Social Responsibility (CSR) tidak berpengaruh signifikan terhadap nilai perusahaan, 2) profitabilitas berpengaruh signifikan terhadap nilai perusahaan, 3) pengungkapan Corporate Social Responsibility (CSR) berpengaruh signifikan terhadap profitabilitas.
PENGARUH MANAJEMEN LABA RIIL TERHADAP KINERJA PERUSAHAAN DENGAN PENDEKATAN ARUS KAS OPERASI Wijayanti, Herlina; Irwandi, Soni Agus; Ahmar, Nurmala
Jurnal Economia Vol 10, No 1: April 2014
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.582 KB) | DOI: 10.21831/economia.v10i1.4091

Abstract

Abstrak: Pengaruh Manajemen Laba Riil Terhadap Kinerja Perusahaan dengan Pendekatan Arus Kas Operasi. Manajemen laba merupakan tindakan yang tidak mudah untuk menghindari karena dampak dari penggunaan basis akrual dalam penyusunan laporan keuangan. Dalam penelitian ini, manajemen laba nyata dengan pendekatan arus kas operasi proxy pada kinerja perusahaan dengan menggunakan indikator Return on Asset (ROA) dan Tobin Q. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang menggunakan kriteria pemilihan sampel. Metode penelitian ini menggunakan analisis deskriptif dan metode analisis statistik. Pengujian hipotesis dilakukan dengan menggunakan uji t dan uji F, dengan tingkat signifikansi (α) dari 5 persen khususnya. Hasil analisis regresi untuk penelitian ini menunjukkan bahwa pendekatan manajemen laba nyata untuk efek arus kas operasi pada indikator kinerja perusahaan Return on Asset (ROA) dan tidak berpengaruh pada indikator kinerja perusahaan Tobin’s Q.   Kata Kunci: Manajemen laba riil, ROA, Tobin 's Q.   Abstrak: Influence of Real Profit Management on Company Performance with Operating Cash Flow Approach. Earnings management is an act that is not easy to avoid because of the impact of the use of the accrual basis in preparing the financial statements. In this study, real earnings management with operating cash flow approach proxies on firm performance using indicators Return on Assets (ROA) and Tobin’s Q. Sample used in this study is a manufacturing company using sample selection criteria. Methods this study uses descriptive analysis and statistical analysis methods. Hypothesis testing is performed using the t test and F test, with a significance level (α) of 5 persen. The results of the regression analysis for this study indicate that real earnings management approach to operating cash flow effect on the company's performance indicators Return on Assets (ROA) and no effect on company's performance indicators Tobin’s Q.   Kata Kunci: Real earnings management, ROA, Tobin 's Q.
MEDIASI GREEN ACCOUNTING PADA FINANCIAL PERFORMANCE DAN ENVIRONMENTAL PERFORMANCE TERHADAP FIRM VALUE Safinatunnayah, Zihan Ayu; Darminto, Dwi Prastowo; Lysandra, Shanti; Ahmar, Nurmala; Harnovinsah, Harnovinsah
Jurnal Bina Akuntansi Vol. 11 No. 2 (2024): Jurnal Bina Akuntansi Volume 11 nomor 2 Juli Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i2.648

Abstract

Studi ini bertujuan untuk menganalisis pengaruh financial performance dan environmental performance pada firm value dimediasi oleh green accounting. Sampel yang di gunakan dalam penelitian ini sebanyak 25 perusahaan sub sektor industri yang terdaftar di BEI periode 2020 – 2022. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan purposive sampling untuk data sekunder. Hasil penelitian menunjukan bahwa financial performance dan environmental performance berpengaruh terhadap green accounting, financial performance berpengaruh terhadap firm value, environmental performance dan green accounting tidak berpengaruh terhadap firm value, serta financial performance dan environmental performance tidak berpengaruh terhadap firm value dimediasi oleh green accounting. Biaya lingkungan hidup untuk menerapkan praktik green accounting terlalu kecil sehingga menimbulkan kurangnya loyalitas dari konsumen, hal tersebut akan mengurangi kepercayaan dari investor terhadap perusahaan, dan menyebabkan adanya penilaian buruk dari KLHK yang ditunjukan dengan rendahnya peringkat PROPER, hal tersebut akan menimbulkan keraguan dari investor terhadap perusahaan.
DAMPAK RATE OF RETURN, INVESTOR TRUST, FUND LONGEVITY TERHADAP KINERJA REKSA DANA DENGAN MODERASI ASSET UNDER MANAGEMENT Ali Rambe, Rois Mahbub; Ahmar, Nurmala; Sailendra
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.51113

Abstract

Mutual fund is one of the investment instruments that are currently in great demand by many people. Determining a good mutual fund is inseparable from some personal assumptions, knowledge about mutual funds and the influence of information that is widely spread in the media. One of the aspects that investors can do before invest their funds in a mutual fund is to do a portfolio analysis of the mutual fund performance. This study aims to analyze the effect of the variable rate of return, investor trust, fund longevity and moderated by asset under management variables on the mutual fund performance. The period of this research was carried out from 2019 to 2021. The data used is secondary data of 85 mutual funds obtained from company websites and the Otoritas Jasa Keuangan website. Methods of data analysis using descriptive analysis and analysis with the SEM-PLS (Structural Equation Modeling-Partial Least Square) method. The results of this study indicate that the variable rate of return, investor trust, and fund longevity have a positive effect on mutual fund performance. The role of asset under management is proven to be able to moderate the influence of investor trust and fund longevity variables on mutual fund performance. However, the role of asset under management is not proven to be able to moderate the effect of the variable rate of return on the mutual fund performance.
The DETERMINAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN DENGAN TATA KELOLA PERUSAHAAN YANG BAIK SEBAGAI VARIABEL MODERASI Sulaksono, Anggi; Darminto, Dwi Prastowo; Ahmar, Nurmala
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 10 No 3 (2023): JMBI UNSRAT Volume 10 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v10i3.52892

Abstract

The purpose of this study is to analyze the effect of Determinants of Disclosure of Sustainability Reports as measured by Financial Performance and Company Characteristics with the Board of Commissioners as a Moderating Variable. The population used in this study are all non-financial companies listed on the SRIKEHATI Index for the 2019-2022 period. The data used is secondary data for 19 companies obtained from the Company's website and the Indonesian Stock Exchange's website. Methods of data analysis using descriptive analysis and analysis with the SEM-PLS (Structural Equation Modelling - Partial Least Square) method. The results of this study indicate that the ownership variable has an effect on the disclosure of sustainability reports and the variables of profitability, liquidity, company size, company age have no effect on the disclosure of sustainability reports. The role of the Board of Commissioners is proven to moderate the influence of the Profitability variable on the disclosure of sustainability reports.
MORAL DISENGAGEMENT AND UNETHICAL BEHAVIOR: SYSTEMATIC LITERATURE REVIEW Sulistyowati, Sulistyowati; Ahmar, Nurmala
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 2 (2023): Vol 9, No. 2 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i2.8474

Abstract

ABSTRACTThe purpose of this study is to map research topics, research methods, and research subjects from journals determined by researchers, namely moral disengagement and unethical behavior. The journals collected from Google Scholar are 20 from 2008 - 2022. The most widely used method is the questionnaire, while the subjects are students and employees. This research uses the systematic literature review method. Many cases of violation of the code of ethics still occur frequently in Indonesia and various countries, and one of the factors causing it is unethical behavior and Moral disengagement. Moral disengagement and unethical behavior are important concepts in the field of ethics and organizational behavior. Moral disengagement refers to the psychological process by which an individual justifies or removes their guilt for unethical actions. In the context of organizational behavior, it refers to the tendency of individuals to ignore ethical principles when making decisions or performing actions that harm others or the organization.ABSTRAKTujuan penelitian ini yaitu untuk memetakan topik penelitian, metode penelitian, dan subjek penelitian dari jurnal yang ditentukan peneliti yaitu moral disengagement dan unethical behaviour. Jurnal yang terkumpul dari google scholar yaitu sebanyak 20 dari tahun 2008 - 2022. Metode yang paling banyak digunakan adalah kuesioner, sedangkan subjek yaitu student dan karyawan. Penelitian ini menggunakan metode Systematic Literature Review. Banyak kasus pelanggaran kode etik yang masih sering terjadi di Indonesia maupun di berbagai negara, salah satu faktor penyebabnya adalah perilaku tidak etis dan penurunan moral. Penurunan moral dan keputusan yang tidak etis  merupakan konsep yang penting dalam bidang etika dan perilaku organisasi. Penurunan moral mengacu pada proses psikologis di mana seseorang membenarkan atau menghilangkan rasa bersalah mereka terhadap tindakan yang tidak etis. Dalam konteks perilaku organisasi, ini mengacu pada kecenderungan individu untuk mengabaikan prinsip-prinsip etis saat mengambil keputusan atau melakukan tindakan yang merugikan orang lain atau organisasi.
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
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