Article Per Year (5 Year)
p-Index From 2021 - 2026
0.817
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, and Government Challenges Transformasi Borobudur Accounting Review FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Naufal Afif
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengaruh pengendalian internal, moralitas individu, ketaatan aturan akuntansi, personal culture dan asimetri informasi terhadap kecurangan akuntansi Sandra yulia Puspitasari; Muji Mranani; Naufal Afif
Borobudur Accounting Review Vol 3 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.8795

Abstract

Abstrak Di Indonesia, kasus kecurangan akuntansi menjadi masalah serius karena kasus kecurangan akuntansi terus meningkat setiap tahunnya. Penelitian ini dilakukan untuk menguji pengaruh pengendalian internal, moralitas individu, ketaatan aturan akuntansi, personal culture dan asimetri informasi terhadap kecurangan akuntansi pada OPD Kabupaten Magelang. Penelitian ini merupakan penelitian kuantitatif. Sumber data dalam penelitian ini menggunakan data primer yang diperoleh melalui kuesioner. Teknik pengambilan sampel dalam penelitian ini menggunakan Teknik purposive sampling, sehingga sampel penelitian diperoleh sebanyak 66 responden yang merupakan pegawai bagian keuangan/akuntansi pada OPD Kabupaten Magelang. Penelitian ini menggunakan Teknik analisis kuantitatif dengan aplikasi IBM SPSS versi 20 yang meliputi uji statistik deskriptif, uji validitas, uji reliabilitas, Analisa regresi linear berganda, uji koefisien determinan (adjusted R²), uji F (goodness of fit test), uji statistik t (t-test). Berdasarkan pengujian yang telah dilakukan, hasil penelitian menunjukkan bahwa moralitas individu dan asimetri informasi berpengaruh positif terhadap kecurangan akuntansi, sementara ketaatan aturan akuntansi, dan personal culture berpengaruh negatif terhadap kecurangan akuntansi, dan Pengendalian internal internal tidak berpengaruh terhadap kecurangan akuntansi Kata Kunci: Pengendalian Internal; Moralitas Individu; Ketaatan Aturan Akuntansi; Personal Culture; Asimetri Informasi; Kecurangan Akuntansi
The Impact of ESG Performance on Firm Value: A Study of High and Low Profile Industries in Southeast Asia Utami, Martiana Riawati; Naufal Afif
Journal of Economics, Business, and Government Challenges Vol. 8 No. 1 (2025): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v8i1.1523

Abstract

The objective of this study is to gather empirical evidence on the relationship between environmental, social and governance performance (ESG performance) and firm value. The study also aims to identify any differences in ESG performance on firm value between high-profile and low-profile industry types. The research sample has been divided based on the type of high-profile and low-profile industry, in order to ascertain the relationship between ESG performance and firm value, with the aim of identifying any differentiating variables. The study utilises a sample comprising companies listed on the Stock Exchange of Thailand, Bursa Malaysia, Singapore Exchange, Philippine Exchange and Indonesia Stock Exchange between 2014 and 2019. The sample was selected using the purposive sampling method. The data analysis employs panel data regression analysis using the Generalised Least Squares (GLS) method. The findings of this study demonstrate that ESG performance has a positive impact on firm value. Furthermore, the ESG performance of companies in the high-profile industry type has the potential to influence the growth of firm value. This research offers insights that can inform the decision-making processes of companies seeking to implement sustainability-related programmes and operational mechanisms through ESG performance. Additionally, it provides a valuable resource for investors considering sustainability information when making investment decisions.
Menilai Preferensi Publik atas Transparansi Informasi Pemerintah Daerah Menggunakan Pendekatan Eksploratif Naufal Afif; Suci Nasehati Sunaningsih; Herlina Manurung; Martiana Riawati Utami; Ferdi Rahmat Kurniawan; Erika Novia Lestari
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 28 No. 1 (2026): Januari
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v27i1/4682

Abstract

Penelitian ini bertujuan untuk menilai preferensi publik terhadap keterbukaan informasi pemerintah daerah dengan menggunakan pendekatan eksploratif. Data dikumpulkan melalui wawancara terstruktur menggunakan kuesioner dan pertanyaan lanjutan, serta dua pertanyaan terbuka dari 51 responden yang berasal dari masyarakat umum. Instrumen penelitian menggunakan skala persepsi dari “sangat tidak penting” hingga “sangat penting” disertai alasan terbuka yang dianalisis menggunakan pendekatan analisis tematik. Hasil penelitian menunjukkan bahwa masyarakat memberikan perhatian tinggi terhadap dimensi institusional dan keuangan, khususnya terkait penyediaan laporan keuangan, transparansi anggaran, serta kejelasan visi, misi, dan struktur organisasi pemerintah daerah. Tema dominan yang muncul adalah perlunya penyampaian informasi dengan bahasa yang sederhana, tampilan website yang mudah diakses, dan pembaruan informasi secara berkala
PENGARUH ELECTRONIC WORD OF MOUTH (eWOM) TERHADAP PERILAKU PEMBELIAN IMPULSIF PADA MARKETPLACE SHOPEE Azizah Hasna' Arifin; Naufal Afif; Meita Dwi Anggraeni; Alfian Chandra Yudiananta; Yesyifa Hanim Kurniavashti
TRANSFORMASI Vol. 22 No. 1 (2026): TRANSFORMASI
Publisher : STMIK BINA PATRIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56357/zgxmtr22

Abstract

Technological advances have shifted consumer behaviour towards e-commerce platforms, triggering the emergence of impulsive buying or spontaneous shopping without planning. This study aims to analyse the influence of electronic word-of-mouth (eWOM) on impulsive buying behaviour among Shopee marketplace users. The research method used was quantitative, involving the distribution of a questionnaire to 98 Shopee users, most of whom were Generation Z and Millennials aged 21-30. Data dianalisis dengan regresi linier sederhana dan pengujian hipotesis. The results of the study showed that eWOM has a positive and significant influence on impulsive purchases. This is evidenced by the value of the t statistic of 16.633, which is greater than the t table value (1.98498), as well as the significance value of 0.000 < 0.05. The analysis of the determination coefficient showed that eWOM contributes 13.9% to influencing impulsive purchasing decisions. These findings indicate that reviews, ratings, and testimonials from other users are considered credible and persuasive information, thus reducing cognitive barriers and prompting consumers to make spontaneous purchases.
Co-Authors Alfian Chandra Yudiananta Azizah Hasna' Arifin Erika Novia Lestari Ferdi Rahmat Kurniawan Herlina Manurung Martiana Riawati Utami Meita Dwi Anggraeni Muji Mranani Sandra yulia Puspitasari Suci Nasehati Sunaningsih Utami, Martiana Riawati Yesyifa Hanim Kurniavashti