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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Journal of Indonesian Economy and Business Infestasi Jurnal Ilmiah Ekonomi Islam Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Technomedia Journal Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Referensi : Jurnal Ilmu Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Akuntansi Kompetif Akuntansi : Jurnal Akuntansi Integratif JAAF (Journal of Applied Accounting and Finance) International Journal of Economics Development Research (IJEDR) The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DedikasiMU: Journal of Community Service Journal of Social Research Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Applied Business and Technology Journal Community Service Consortium

Nur Fadjrih Asyik

Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Author-ID : 236315

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Transportation

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PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, DAN KEBIJAKAN DIVIDEN TERHADAP PERUBAHAN LABA Silviana, Rima; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 1 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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This research is meant to examine whether sales growth, profitability, and dividend policy have influence to the changes in profit. The data is the secondary data. The sample collection method has been done by using purposive sampling method. The analysis technique has been done by using multiple linear regressions. The result of this research shows that sales growth and profitability have positive influence to the changes in profit; it means thatthe size of the sales growth of the company influences therate of changes in profit. If the sales growth is high, the changes in profit will be high as well. Profitabilityin this caseshows theability of the company togeneratenet profiton certain sales. If profitability is high, the changes in profit will be high. The dividend policy does not have any positive influence to the changes in profit; it means thatthe amount ofthe dividends which have been paid by the companyto the shareholdersdo notinfluence the changes in profit.Keywords:Sales Growth, Profitability, Dividend Policy, Changes in Profit.

PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERATING Suhartanti, Tutut; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 4, No 8 (2015)
Publisher : STIESIA

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This research is meant to examine the influence of corporate governance mechanism which is proxy by managerial ownership, institutional ownership, and the number of commissioners which is moderated by financial performance to the firm value. The population has been obtained by using purposive sampling method on the companies which are listed in Indonesian Stock Exchange (IDX) during the 2010-2013 periods and it is based on the determined criteria then nine automotive companies have been selected as samples. The examination of the hypothesis has been done by using multiple linear regression analysis and the SPSS application. it can be concluded indicate from the analysis that the financial performance has an impact on corporate governance mechanism and simultaneously it has positive and significant impact on the firm value. it means that the enhancement of company performance and the implementation of corporate governance mechanism. Thus, the trust of the investors will rise and it will be responded positively through the enhancement of the stock price of the company which can increase the firm value.Keywords: Managerial Ownership, Institutional Ownership, the number of the Board of Commissioner, Financial Performance, Firm Value

PENGARUH PROFITABILITAS, KESEMPATAN INVESTASI, DAN LEVERAGE TERHADAP KEBIJAKAN DIVIDEN TUNAI Chayati, Nuning Nur; Asyik, Nur Fadjrih
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 9 (2017)
Publisher : STIESIA

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ABSTRACTThis research is aimed to examine empirically the influence of profitability, investment decision, and leverage to the cash dividend policy. The dependent variable of this research is cash dividend policy, meanwhile the independent variables are profitability, investment decision, and leverage. The population is property, real estate, and building construction companies which are listed in Indonesia Stock Exchange in 2011-2015 periods. The sample collection technique has been done by using purposive sampling. Based on the criteria, 18 property, real estate, and building construction companies have been selected as the research samples. The analysis instrument has been carried out by using multiple linear regressions with the model statutes test i.e. the F test of coefficient determination (R2) and hypothesis test (t-test). The classic assumption test has been carried out in this research i.e.: normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Based on the result of the research, it has been found that there is profitability (ROA) which gives significant and negative influence to the cash dividend policy. The investment opportunity give significant and positive influence to the cash dividend policy. Leverage does not have any significant influence because the significance value is greater than 0.05.Keywords: Cash Dividend policy, profitability, investment opportunity, leverage.

PENGARUH PEMONITORAN EKSTERNAL TERHADAP SENSITIVITAS KOMPENSASI - KINERJA NUR FADJRIH ASYIK; KHOMSIYAH KHOMSIYAH
Jurnal Bisnis dan Akuntansi Vol 4 No 2 (2002): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study examines the effect of external monitoring on the compensation performance sensitivity. We use two proxies for performance, are accounting performance (ROA) and market performance (stock price). Based on agency theory, we predict that external monitoring (regulation, bank loan, blokholder, and growth opportunity) increase the compensation-performance sensitivity. Using 74 observation, the result demonstrates that neither accounting nor market performance has a significant effect on compensation. We found significant effect of external monitoring on the compensation performance sensitivity. Overall, the results indicate there are the higher sensitivity of compensation performance by inclusion the external monitoring than compesation performance per se.

ANALISIS PENGARUH CAPITAL ADEQUACY RATIO (CAR), NON PERFORMING FINANCING (NPF), NET OPERATING MARGIN (NOM), BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO), DAN FINANCING DEPOSIT TO RATIO (FDR)TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH DI INDONESIA TAHUN Hellen Hellen; Fadrul Fadrul; Nur Fadjrih Asyik
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 4 No 2 (2019): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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Public trust greatly influences the development of banking so that every bank must increase public trust by improving its financial perormance.This research is aimed to find out the influence of CAMEL ratio to the financial performance of syariah banking. This research is used CAMEL ratio i.e. Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Net Operating Margin (NOM), operational cost, and operational revenue (BOPO), Finance to Deposit Ratio (FDR) to the financial performance which is measured by using Return On Asset (ROA). The research sample consist of 9 companies of syariah banking which have been selected by using purposive sampling. The research population is ssyariah bankings which are listed in Indonesia banking Years 2011-2017. The statistic test instrument is SPSS 19 which has been carried out by using classic assumption test and multiple linear regressions analysis. The result of the research shows that Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), and Operational cost and operational revenue (BOPO have significant and negative to the Return on Asset (ROA). Meanwhile, Net Operating Margin (NOM) and FDR (Financing Deposit to Ratio)have no influence significantly to ROA. Kepercayaan masyarakat sangat mempengaruhi perkembangan perbankan sehingga setiap perbankan harus meningkatkan kepercayaan masyarakat dengan memperbaiki kinerja keuangannya. Tujuan penelitian ini adalah untuk mengetahui pengaruh rasio CAMEL terhadap kinerja keuangan perbankan syariah. Penelitian ini menggunakan rasio CAMEL yaitu Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Net Operating Margin (NOM), Biaya Operasional dan Pendapatan Operasional (BOPO), Finance to Deposit Ratio (FDR) terhadap kinerja keuangan yang diukur dengan Return On Asset (ROA). Sampel penelitian ini terdiri dari 9 perusahaan perbankan syariah yang dipilih secara purposive sampling. Populasi penelitian ini yakni perusahaan perbankan syariah yang terdaftar pada Bank Indonesia dari tahun 2011 – 2017. Alat uji statistik berupa SPSS 19 yang digunakan untuk uji asumsi klasik dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), dan Biaya Operasional dan Pendapatan Operasional (BOPO), berpengaruh negatif dan signifikan terhadap Return On Asset (ROA). Sementara Net Operatng Margin (NOM) dan FDR (Financing Deposit to Ratio) tidak berpengaruh signifikan terhadap ROA.

The Optimization Of Employee Stock Option Plan In Achieving Financial Performance Nur Fadjrih Asyik
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This study aimed to examine the effects of Intellectual Capital proxied by Human Capital (HC), Structural Capital (SC), and Customer Capital (CC) on the company's financial performance. It also investigated stock-based compensation's impact through employees' stock options programs and Intellectual Capital on the company's economic performance. The research samples were 36 companies that implemented the Employee Stock Option Plans as a compensation scheme during the 2016-2019 period. There were 144 observations. The partial test used multiple regression, while the moderating variable test applied residual analysis by examining the effect of deviation from a model. As a result, this study indicated that Human Capital partially influenced its financial performance. Stock-based compensation impacts the effect of Human Capital on financial performance. The shares ownership of employees with competencies, knowledge, skills, and behavior will support organizational structures' optimization in achieving work performance. Human capital is the source of innovation and knowledge that can solve a company’s problems. The implication of this research is that information about intellectual capital (Human Capital, Structural Capital, and Employee Capital) is needed by the company to determine the effectiveness of implementing the employee stock option plan in achieving better wealth in the future.

Karakteristik Perusahaan dan Good Corporate Governance Sebagai Determinan Internet Financial Reporting di Indonesia Endra Wahyu Ningdiyah; Wahidahwati Wahidahwati; Nur Fadjrih Asyik
Akuntansi : Jurnal Akuntansi Integratif Vol. 7 No. 2 (2021): Volume 7 Nomor 2 Oktober 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i2.567

Abstract This study aims to determine the effect of company characteristics and corporate governance on internet financial reporting in pharmaceutical companies in Indonesia for the 2015-2019 period. Variables The characteristics of the companies examined in this study are company size, profitability, liquidity, leverage and company registered age, while corporate governance is measured by the structure of public ownership and the size of the board of commissioners. The sampling method used was purposive sampling method. The number of companies sampled in this study were 8 pharmaceutical companies listed on the IDX in the 2015-2019 period. The data used are secondary data. The data analysis method used in this research is logistic regression. The results of this study indicate that liquidity and leverage have an effect on the timeliness of IFRs. However, company size, profitability, company registered age, public ownership structure and board size do not affect the timeliness of IFRs.

Dampak Locus of Control pada Moralitas Individu dan Pengendalian Internal terhadap Kecenderungan Kecurangan Akuntansi Luluk Khoiriyah; Nur Fadjrih Asyik
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 2 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v3i2.805

Penelitian ini bertujuan untuk menguji pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi dengan locus of control sebagai variabel pemoderasi. Penelitian ini termasuk penelitian kuantitatif. Sampel penelitian ini adalah para manajer akuntansi yang bekerja pada perusahaan manufaktur di kawasan industri PT Surabaya Industrial Estate (SIER) Surabaya yang berjumlah 56 orang dengan metode purposive sampling. Jenis data yang digunakan adalah data primer yang diperoleh dari survei dengan kuesioner dalam bentuk print out. Teknik analisis data menggunakan Structural Equation Modeling (SEM) dengan metoda alternatif Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa moralitas individu tidak berpengaruh terhadap kecenderungan kecurangan akuntansi. Pengendalian internal berpengaruh negatif terhadap kecenderungan kecurangan akuntansi. Selain itu, locus of control internal tidak memoderasi pengaruh moralitas individu terhadap kecenderungan kecurangan akuntansi jika locus of control eksternal memoderasi pengaruh pengendalian internal terhadap kecenderungan kecurangan akuntansi.

POLITICAL-ECONOMY ACCOUNTING PERSPECTIVE: LANDASAN BARU PEMBERDAYAAN BUMN Nur Fadjrih Asyik
InFestasi Vol 6, No 1 (2010): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i1.482

The investigation study the role of government in influencing the economy. Initially, economists acknowledge the role of government is only limited to the provision of social overhead capital or infrastructure to facilitate economic development, but subsequent developments bear the thought that emphasized the need for government intervention in the economy wider to solve certain problems (Krueger, 1990). There are several factors that indicate aspects of the general weakness of state enterprises such as production costs, efficiency, labor costs, capital costs, customer feedback, innovation and flexibility, decision making, continuity of service, cost control, and the relation of ownership, performance, and status organization. Relative Balance Theory of which is a pragmatic approach that skewness is determined by balancing the emphasis of environmental conditions. In relation to accounting, management of privatization and corporatization in the performance report on the management company in terms of accountability in the form of financial statements by considering the company's goals.

Peranan Transformational Leadership untuk Mengurangi Konflik dalam Hubungan Keagenan Nur Fadjrih Asyik
Jurnal Siasat Bisnis Vol. 11 No. 2 (2006)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Principal–agent framework has paradigm used widely in accounting and economic to analize issues about performance evaluation, management controlling, and incentive system design (Jensen and Meckling, 1976). Due to leadership, agency relationship delegate power from leader to subordinate. Leader control subordinate’s performance with accountability mechanism. Another side, there is uncertainty in the business environment. Due to with this condition, vision is needed in order to there is a better change. Organization which can survive and growth is organization has leader with the vision to do changing sharply so leader able transformate organization capabilities to build competitive advantage of the firm (Kotter, 1996). Due to conflict of interest between leader and subordinate in agency relationship, transformational leadership style is convinced able to direct to superior performance in organization with four ways are idealized influence, inspirational motivation, intellectual stimulation, and individualized concideration (Bass and Avolio, 1994). Keywords: transformational leadership, agency relationship

Co-Authors - Soelistyo Akhmad Riduwan Ali, Mujahid Zaid Anak Agung Istri Sri Wiadnyani Andayani Andayani Ani Sumaryono, Ani Aulia Desy Windiati, Aulia Desy Azhari, Nurul Baihaqy, Ahmad Budi Riharjo, Ikhsan Budiyanto Budiyanto Budiyanto Budiyanto Buulolo, Artinus Dewi Noor Partiningsih, Dewi Noor Dian Agustia Endra Wahyu Ningdiyah Erlina Tiara Intan Sari, Erlina Tiara Intan evelyn wijaya Evelyn Wijaya Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul Febiyanti Nurul Fajri Febriana Tansyawati, Febriana Febriansyah, Erwin Fidiana, Fidiana Frisca Rini Setiani, Frisca Rini Hanik Lailatul Kuriah, Hanik Lailatul Hardian, Ananda Putra Hellen Hellen Henrikus Herdi, Henrikus Herdirinandasari, Sherla Sherlia Hermanto, Suwardi Bambang Hilda Mala Ariani, Hilda Mala Ida Gusti Bagus Ngurah Dwijendra Ikhsan Budi Riharjo Indah Puji Lestari Irena Shannan Jessica KHOMSIYAH KHOMSIYAH Kiki Prasilya Putri, Kiki Prasilya Kirana, Vega Candra Kusumo, Wahyu Kencono Rukmi Hadi Lailatul Amanah, Lailatul Laka, Marta Dea Lu Mapa Wasa Langgeng Prayitno Utomo Lestari, Agustina Dwi Lidiawati, Novi Luluk Khoiriyah Maratus Zahro Masluha, Siti Maswar Patuh Mega Maranda Suwandi Meita Wahyu Rindawati, Meita Wahyu MelaniaAmaral Belo Magno, MelaniaAmaral Belo Mildawati, Titik Mimelientesa Irman Moses Dicky Refa Saputra, Moses Dicky Refa Nauw, Ester Trivona Nenny Syahrenny Nidia Midiantari Ningdiyah, Endra Wahyu Norma Dwi Yustiningarti, Norma Dwi Nuning Nur Chayati, Nuning Nur Nur Laily Nur Laily Nur Laily Nurizza Arsyi Isnaini Permana Tedjo Dwi Pamungkas S. Prasekti, Rizky Putri Pratama, Lily Nanda Priyadi, Maswar Patuh Priyono Priyono Rachmat Yusuf Kresno Wibowo Rika Rahayu Rochdianingrum, Widhi Ariestianti Rosaliani Puspitasari, Rosaliani Ruticha Safitri, Ruticha Safitri, Indah Samsul Arifin Satria, Vinza Hedi Selvya Violita, Selvya Setyaningsih, Riska Dewi Silviana, Rima SOELISTYO SOELISTYO Sri Mulyati Suhartanti, Tutut Sujarwo, Rosalina Ariesta Sunaini Hayati Arsani, Sunaini Hayati Suryanto, Prasetyo Dwi Susanti Permatasari, Susanti Suwardi Bambang Suwitho, Suwitho Teddy Chandra Thaharah, Nina Triyonowati Triyonowati Triyonowati Triyonowati Triyonowati, Triyonowati Ummah, Dian Nur Hanifatul Vitria Hardianti, Vitria Wahidahwati Wahidahwati Wahidahwati Wahidahwati Wahidawati, Wahidawati Wimba Respatia Yohaniar, Eliana Yuni Tri Lestari, Yuni Tri Zaylani, Ahmad Zummatul Atiqoh, Zummatul

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