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All Journal Jurnal Manajemen Terapan dan Keuangan AFEBI Accounting Review POINT Jurnal Aktiva : Riset Akutansi dan Keuangan Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Engagement and Empowerment (IJE2) INVOICE : JURNAL ILMU AKUNTANSI Jurnal Multidisiplin Madani (MUDIMA) JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Journal of International Conference Proceedings Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Celebes Journal of Community Services
Nagu, Nadhirah
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Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analisis Corporate Social Responsibility pada PT. PELINDO Terminal Petikemas Bitung Banea, Agnes Eyne; Alimuddin, Alimuddin; Nagu, Nadhirah; Madein, Afdal
POINT: Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2024): POINT JURNAL
Publisher : Program Studi Manajemen Universitas Muslim Maros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46918/point.v6i1.2269

Abstract

Tujuan penelitian ini adalah untuk mengevaluasi bagaimana PT. PELINDO Terminal Petikemas TPK Bitung menerapkan Tanggung Jawab Sosial Perusahaan (Corporate Social Responsibility, CSR) sesuai dengan standar ISO 26000. ISO 26000 adalah standar internasional yang membantu organisasi memasukkan tanggung jawab sosial ke dalam kebijakan dan operasi mereka. ISO 26000 mencakup tujuh subyek utama, yaitu tata kelola organisasi, hak asasi manusia, praktik ketenagakerjaan, lingkungan, praktik operasi yang adil, masalah konsumen, dan pelibatan dan pengembangan komunitas. Metode Kualitatif Eksploratif merupakan metode penelitian ini. Data dikumpulkan melalui wawancara mendalam dan dianalisis dengan menggunakan metode konten. Hasil penelitian menunjukkan bahwa penerapan CSR PT. PELINDO Terminal Petikemas TPK Bitung sudah sesuai dengan ISO 26000 dengan mengacu pada Peraturan Menteri BUMN No. PER-6/MBU/09/2022 tentang Program Tanggung Jawab Sosial dan Lingkungan Badan Usaha Milik Negara.
The Impact of Whistleblowing System on Fraud Prevention, With Bugis Cultural Values as Moderating Factors Wiliana, Rahayu; Nagu, Nadhirah; Syamsuddin
AFEBI Accounting Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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

Abstract

This study aims to assess the influence of two main factors: (1) the implementation of a whistleblowing system to prevent fraud, and (2) the moderating effect of Bugis cultural values on the relationship between the whistleblowing system and fraud prevention. The research was carried out in 13 Regional Work Units (SKPD) situated in Sidenreng Rappang Regency. The research methodology employed a quantitative approach, and the sample was selected using a nonprobability sampling method known as purposive sampling, with a respondent population of 172 individuals. Primary data for this research was collected through the distribution of questionnaires. Statistical analysis was performed using a Structural Equation Model (SEM), and the analysis was conducted using Smart-PLS 3.0 software. The research results indicate that the whistleblowing system has a positive impact on fraud prevention efforts, although Bugis cultural values tend to weaken the influence of the whistleblowing system on prevention.
Comparative analysis of Abnormal Return and Trading Volume Activity Before and After the Announcement of the Covid 19 Pandemic-In financial companies listed on the Indonesia Stock Exchange (IDX) Marsuni, Nur Sandi; D'Ornay, Anastasia; Nersiyanti, Nersiyanti; Habbe, Hamid; Nagu, Nadhirah
Invoice : Jurnal Ilmu Akuntansi Vol. 5 No. 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10532

Abstract

The purpose of this study was to analyze the reaction of the Indonesian capital market to the first case of Covid-19 by using Abnormal Return (AR), and Trading Volume Activity (TVA) before and after the Covid announcement period in Indonesia. Observations began seven days before and seven days after the event. The population for this study uses financial sector data registered in February and March 2020 on the IDX. The sampling technique used was purposive sampling with a total of 30 financial companies that met the criteria. This study uses quantitative research and comparative research testing methods with the Wilcoxon Signes Rank Test. The results of this study show significant differences in AR before and after the announcement of the Covid-19 pandemic, where these differences are indicated by an increase in Abnormal Returns after the announcement, investors trust companies more before the announcement which already provides returns or profits rather than having to predict profits. what you get in the future. The results of the wilxocon signed rank test showed that there was a significant difference in Trading Volume Activity before and after the announcement of covid .
Systematic Literature Review of Market Efficiency in Emerging Markets M, Yuliana; Maknun, Andi Batari Annisa; Habbe, Abdul Hamid; Nagu, Nadhirah
Jurnal Multidisiplin Madani Vol. 4 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v4i7.10131

Abstract

This research examines market efficiency in emerging markets through a systematic literature review. Market efficiency, in the context of finance theory, is a condition in which asset prices fully reflect all available information. In emerging markets, achieving efficiency is often constrained by a number of factors. This research finds that emerging markets are generally only able to achieve weak-form efficiency, where prices reflect historical information but fail to fully reflect public or private information quickly and accurately. Limitations in transparency, weak regulation, and insider trading practices hinder the achievement of semi-strong and strong form efficiency. In addition, market anomalies such as price deviations from fundamental values are often found, caused by unstable and asymmetric information distribution
Determinan Kinerja Keuangan BUMN: Kinerja Lingkungan, Biaya Lingkungan, dan Ukuran Perusahaan Winda Ayu Lestari; Nagu, Nadhirah; Juwita Purimsya, Asharin
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 18 NOMOR 1 JANUARI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i1.35432

Abstract

Penelitian ini bertujuan menganalisis pengaruh kinerja lingkungan, biaya lingkungan, dan ukuran perusahaan terhadap kinerja keuangan perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2019–2022. Kinerja lingkungan diukur menggunakan indeks pengungkapan GRI Standards 2021 (seri 300), biaya lingkungan diukur berdasarkan total pengeluaran terkait lingkungan, dan ukuran perusahaan menggunakan logaritma natural total aset. Kinerja keuangan diproksikan dengan Return on Assets (ROA). Sampel penelitian terdiri dari 12 BUMN dengan annual report dan sustainability report yang lengkap sehingga menghasilkan 60 observasi tahunan. Data dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kinerja lingkungan, biaya lingkungan, dan ukuran perusahaan masing-masing berpengaruh positif dan signifikan terhadap kinerja keuangan. Temuan ini menegaskan bahwa pengelolaan lingkungan yang baik, alokasi biaya lingkungan yang memadai, serta skala perusahaan yang besar berkontribusi pada peningkatan kinerja keuangan BUMN.
Pengaruh Risiko Kredit, Risiko Likuiditas, dan Efisiensi Operasional terhadap Kinerja Keuangan Perbankan Indonesia amelia, sitti rahmah; Rura, Yohanis; Nagu, Nadhirah
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Volume 19 Nomor 01 Year 2026
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v19i01.50225

Abstract

Penelitian terdahulu menunjukkan hasil yang belum konsisten mengenai pengaruh risiko kredit, risiko likuiditas, dan efisiensi operasional terhadap kinerja keuangan perbankan, sehingga hubungan antara faktor-faktor tersebut masih memerlukan pengujian lebih lanjut. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengaruh risiko kredit, risiko likuiditas, dan efisiensi operasional terhadap kinerja keuangan. Subjek penelitian adalah perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Populasi penelitian terdiri atas perusahaan perbankan konvensional yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel menggunakan teknik purposive sampling dan menghasilkan 21 perusahaan perbankan konvensional dengan total 48 observasi perusahaan-tahun. Data yang digunakan merupakan data sekunder berupa laporan tahunan perusahaan yang diperoleh dari situs resmi Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa risiko kredit berpengaruh negatif, sedangkan risiko likuiditas dan efisiensi operasional berpengaruh positif terhadap kinerja keuangan perbankan.
Co-Authors Abdul Hamid Habbe, Abdul Hamid Afdal Afdal, Afdal amelia, sitti rahmah Andi Faisal, Andi Anisatun Humayrah Rais Anto, La Ode Anwar, Anas Iswanto Arifuddin Arifuddin Ayu Puspitasari, Ayu Bandang, Agus BANEA, AGNES EYNE Christian, Ferry D'Ornay, Anastasia Darwin, Khadijah Darwis Said, Darwis Habbe, Hamid Hadisantoso, Erwin Juwita Purimsya, Asharin M, Yuliana Madein, Afdal Mahyuddin, Nurul Izzah Maknun, Andi Batari Annisa Marsuni, Nur Sandi Mediaty Muhammad Adil, Muhammad Muhammad Try Dharsana Muntu Abdullah, Muntu Mustari, Bakhtiar Nersiyanti, Nersiyanti Nirwana, Nirwana Nur Asni Nur, Sri Wahyuni Nurwijayanti Purnaman, Si Made Ngurah Putera, Asrip Putry, St. Syadiah Rasyid, Syarifuddin Ratna Ayu Damayanti Syamsuddin Syarif, Muh. Nur Irfan Syarifuddin Syarifuddin Wiliana, Rahayu Winda Ayu Lestari Yohanis Rura Zaikin, Muhammad