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All Journal Jurnal Manajemen Terapan dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) 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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Penerapan Akuntansi Pertanggungjawaban dan Akuntansi Cinta Terhadap Kinerja Manajerial Nur, Sri Wahyuni; 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.v6i1.2261

Abstract

Kinerja merupakan pengukuran yang dapat dimanfaatkan untuk menitik beratkan perilaku dan sikap yang tidak seharusnya terjadi serta menanamkan perilaku yang sesungguhnya diinginkan. Kinerja manajerial merupakan perihal yang sangat penting untuk dijadikan tolak ukur keberhasilan pada sebuah perusahaan. Kinerja manajerial menjadikan nilai tambah dalam peningkatan kerja yang dilakukan dengan baik. Perusaahaan seringkali melakukan tindakan maupun penerapan–penerapan terhadap kinerja manajerial untuk meringankan pekerjaannya. Tujuan dari penelitian ini adalah untuk menguji pengaruh penerapan akuntansi pertanggungjawaban dan akuntansi cinta terhadap kinerja manajerial. Penelitian ini dilakukan pada PT. Biota Laut Ganggang yang merupakan salah satu perusahaan rumput laut terbesar yang beroperasi di Kabupaten Pinrang. Dalam penelitian ini data yang digunakan adalah data primer dengan kuisioner terkait yang telah disajikan melalui pernyataan responden. Dalam penelitian ini pada data kuantitatif diukur dari kuesioner dengan menggunakan skor dari skala likert. Hasil penelitian menunjukkan bahwa penerapan akuntansi pertanggungjawaban dan akuntansi cinta berpengaruh positif dan signifikan terhadap kinerja manajerial pada PT. Biota Laut Ganggang.
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.
ASSURANCE LAPORAN KEBERLANJUTAN: TINJAUAN LITERATUR TREN DAN TANTANGAN Suhardi, Mutiara Khairunnisa; Aqifah Nurul Sarsyah; Farhan, Muh.; Said, Darwis; Nagu, Nadhirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6tkgsz69

Abstract

Penelitian ini bertujuan untuk meninjau perkembangan tren dan tantangan utama dalam praktik assurance laporan keberlanjutan di tengah meningkatnya tuntutan transparansi dan akuntabilitas perusahaan secara global. Melalui pendekatan literature review dengan sumber ilmiah, penelitian ini menelaah dinamika regulasi, evolusi standar assurance, serta kompetisi antara penyedia jasa akuntansi dan non-akuntansi. Hasil kajian menunjukkan bahwa lanskap sustainability assurance sedang berada pada fase transisi penting dari praktik sukarela menuju kewajiban regulasi, sebagaimana tercermin dalam regulasi internasional seperti CSRD di Uni Eropa dan aturan iklim SEC di Amerika Serikat. Meskipun tren global bergerak menuju assurance mandatori, praktik ini masih menghadapi berbagai tantangan signifikan, meliputi ketidakseragaman standar, keragaman istilah, keterbatasan metodologi, rendahnya transparansi, serta kesiapan data keberlanjutan yang belum memadai untuk diaudit. Selain itu, terdapat ketegangan institusional antara penyedia assurance akuntansi dan non-akuntansi yang mempengaruhi pelembagaan standar serta profesionalisasi praktik. Penelitian ini menegaskan pentingnya standardisasi, penguatan kompetensi multidisiplin, serta peningkatan kualitas data untuk memastikan sustainability assurance mampu memberikan tingkat keyakinan yang kredibel bagi pemangku kepentingan. Temuan ini memberikan kontribusi teoritis dalam memperkuat peran teori legitimasi dan teori pemangku kepentingan, serta menawarkan implikasi praktis bagi regulator, perusahaan, dan penyedia jasa assurance dalam mengembangkan praktik assurance yang lebih kredibel, komparabel, dan relevan secara global.
APAKAH PERNYATAAN JAMINAN MENINGKATKAN KREDIBILITAS LAPORAN KEBERLANJUTAN? SEBUAH TINJAUAN LITERATUR SISTEMATIS PENELITIAN AKUNTABILITAS PERUSAHAAN Albahrun, Yudi Basma; Jamsir, Muh Faiz Qaidhan; Said, Darwis; Nagu, Nadhirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/na7nyn91

Abstract

This study investigates whether and under what conditions assurance on sustainability reports enhances the credibility of information for users. Drawing on a Systematic Literature Review of indexed publications from 2016–2025, we apply PRISMA procedures and complement the thematic synthesis with VOSviewer-based bibliometric mapping of author collaborations and conceptual clusters. The review finds that credibility gains are strongest when assurance design features are explicit: a clearly specified assurance level (particularly reasonable assurance), the use of recognized standards (ISAE 3000/AA1000AS, with increasing convergence toward ISSA 5000), and a materiality-anchored scope supported by substantive procedures. Provider competence and independence further moderate these outcomes. Institutional determinants including long-term institutional ownership, legal system characteristics, and stakeholder pressure also influence adoption. Documented consequences include improved access to finance, more disciplined market reactions, and favorable evaluations in ESG-linked lending. Conversely, narrow scopes, boilerplate phrasing, or limited assurance without transparent methodology tend to weaken credibility effects. Practical implications highlight the need for clearer disclosure of the linkages between assurance level, standards, and scope in executive summaries, enhanced report readability, strengthened thematic expertise among assurance providers, and regulatory alignment to balance costs and benefits. The paper contributes a “design/provider credibility market consequences” mechanism framework and proposes a concise research agenda to guide scholars, practitioners, and policymakers.
LITERATURE REVIEW: PRAKTIK GREEN MARKETING DI BERBAGAI SEKTOR INDUSTRI Darmawan, Alif Isyawatul; Sultan, Nurul Maghfirah; Said, Darwis; Nagu, Nadhirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/2cet0512

Abstract

This study aims to examine green marketing practices across various industrial sectors. A literature review approach used to understand green marketing mechanisms, implemented innovations, consumer segmentation, and evaluation of sustainability-based strategies in each industry. This study summarizes findings from ten reputable scientific articles published between 2021 and 2025, covering the automotive, fashion and textile, cosmetics, food and beverage, tourism, and services (insurance) sectors. The analysis shows that each sector implements a different approach. In the automotive sector, effective strategies include low-emission vehicle innovation and consumer education to build trust in sustainability. In the fashion and textile sectors, innovation in materials and production processes plays a significant role in increasing perceived value and consumer purchase intention. In the cosmetics sector, packaging design and sustainability labeling are dominant factors influencing willingness-to-pay. Meanwhile, in the tourism and services sectors, consumer segmentation and green brand trust are the key aspects in increasing green purchase intention. This research provides a theoretical contribution through a comparative understanding of the implementation and effectiveness of different industries in each sector.
MATERIALITAS DAN KETERLIBATAN PEMANGKU KEPENTINGAN DALAM KERANGKA GRI: SEBUAH LITERATURE REVIEW Lopes, Rui; Kamal, Afrah Namirah; Said, Darwis; Nagu, Nadhirah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/pgw73323

Abstract

Penelitian ini menyintesis literatur mengenai penerapan prinsip materialitas dan keterlibatan pemangku kepentingan dalam pelaporan keberlanjutan berbasis GRI. Melalui literature review naratif terhadap publikasi 2014–2024, studi ini menelaah definisi dan implementasi materialitas, bentuk serta kualitas stakeholder engagement, dan faktor kontekstual yang memengaruhi keduanya. Temuan menunjukkan bahwa materialitas berperan sebagai filter isu keberlanjutan yang paling signifikan, namun prosesnya kerap dipengaruhi subjektivitas dan minim transparansi. Keterlibatan stakeholder juga bervariasi dari simbolik hingga kolaboratif. Selain itu, sektor industri, ukuran perusahaan, tata kelola, dan tekanan institusional terbukti memengaruhi praktik materialitas dan engagement. Tinjauan ini menegaskan pentingnya integrasi teori stakeholder dan legitimasi untuk memahami motivasi pelaporan serta perlunya peningkatan kualitas engagement dan transparansi materialitas guna memperkuat kredibilitas laporan keberlanjutan.
Co-Authors Abdul Hamid Habbe, Abdul Hamid Afdal Afdal, Afdal Ahmad, A. Ikhwanul Albahrun, Yudi Basma Alimuddin Andi Faisal, Andi Anisatun Humayrah Rais Anto, La Ode Anwar, Anas Iswanto Aqifah Nurul Sarsyah Arifuddin Arifuddin Ayu Puspitasari, Ayu Bandang, Agus BANEA, AGNES EYNE Christian, Ferry D'Ornay, Anastasia Darmawan, Alif Isyawatul Darwin, Khadijah Darwis Said, Darwis Farhan, Muh. Habbe, Hamid Hadisantoso, Erwin Jamsir, Muh Faiz Qaidhan Juwita Purimsya, Asharin Kamal, Afrah Namirah Lopes, Rui M, Yuliana Madein, Afdal Mahyuddin, Nurul Izzah Maknun, Andi Batari Annisa Marsuni, Nur Sandi Mediaty Muhajir Muhajir, Muhajir 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 Suhardi, Mutiara Khairunnisa Sultan, Nurul Maghfirah Syamsuddin Syarif, Muh. Nur Irfan Syarifuddin Syarifuddin Wiliana, Rahayu Winda Ayu Lestari Yohanis Rura Zaikin, Muhammad