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All Journal Paradigma : Journal of Science, Religion and Culture Studies Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi The Indonesian Journal of Accounting Research Jurnal Akuntansi Journal of Social Science Jurnal Akuntansi Trisakti Jurnal Sosial dan Sains Jurnal Indonesia Sosial Sains
KHOMSIYAH KHOMSIYAH
Universitas Trisakti
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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FILSAFAT ILMU DALAM PERKEMBANGAN BASIS STANDAR AKUNTANSI: RULES BASED MENJADI PRINCIPLE BASED Nurlaila Maysaroh Chairunnisa; Khomsiyah Khomsiyah
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 19 No 2 (2022): PARADIGMA Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v19i2.4573

Abstract

Accounting science is part of the philosophy of science, which according to Thomas Khun a science can not be separated from the paradigm revolution. This article aims to explain the development of the basis of accounting standards in Indonesia, which was originally rules based and shifted to principle based. The method used in this article is a literature study. An analytical tool for Khun's paradigm revolution in science that occurred in the development of the basis of accounting standards. The results of this article explain that rules based is a paradigm and prior knowledge. Then the emergence of anomalies in the form of fraudulent financial statement presentations and the existence of globalization created a crisis. The crisis will be the basis of the accounting standards used. IFRS with principles based is a new paradigm and a solution to the crisis. Until now, principle based has become a new knowledge in accounting science.
THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLE Anitaria Siregar; Khomsiyah Khomsiyah
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 1 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i1.12177

Abstract

ABSTRACTThis study examines the effect of CEO characteristics and carbon emission disclosure (CED) on firm performance with business ethics disclosure (BED) as a moderating variable. The conclusion from this study is that CEO education and CED significantly affect a firm's financial performance. Meanwhile, CEO tenure and age do not significantly affect a firm's financial performance. BED can moderate the influence of CEO education and CEO age on a firm's financial performance. However, neither CEO characteristics nor CED had any significant effect on non-financial performance. In addition, BED does not moderate the effect of CEO characteristics and CED on non-financial performance.ABSTRAKPenelitian ini bertujuan untuk meneliti pengaruh CEO characteristics dan carbon emission disclosure (CED) terhadap kinerja perusahaan dengan business ethics disclosure (BED) sebagai variabel moderasi. Kesimpulan dari penelitian ini yaitu CEO education dan CED berpengaruh signifikan terhadap kinerja keuangan perusahaan. Sementara CEO tenure dan CEO age tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan.  BED mampu memoderasi pengaruh CEO education dan CEO age terhadap kinerja keuangan perusahaan. Namun untuk kinerja non keuangan, baik CEO characteristics dan CED tidak berpengaruh signifikan terhadap kinerja non keuangan tersebut, serta BED tidak memoderasi pengaruh CEO characteristics dan CED terhadap kinerja non keuangan.
Pengaruh Good Corporate Governance dan Whistleblowing System Terhadap Fraud pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Samuel Sugita; Khomsiyah Khomsiyah
Jurnal sosial dan sains Vol. 3 No. 7 (2023): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v3i7.950

Abstract

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Whether Environmental Performance Can Strengthen Corporate Governance Relationship To Carbon Emission Disclsoure Ulfa Ulfa; Khomsiyah Khomsiyah
Journal Of Social Science (JoSS) Vol 2 No 1 (2023): JOSS : Journal of Social Science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v2i1.51

Abstract

This research aims to examine the impact of the correlation between corporate governance and moderated carbon emission disclosure and environmental performance. This study used secondary data using purposive sampling techniques. Twelve companies met the specified criteria and obtained 60 data during the research period from 2017 to 2021. The data analysis technique used is "Moderated Regression Analysis (MRA)." From the results of research on corporate governance, it negatively affects carbon emission disclosure, and environmental performance negatively affects carbon emission disclosure. Environmental performance deduces the correlation between corporate governance and carbon emission disclosure.
The Effect of Regional Financial Management on Financial Distress of Local Government in Indonesia Moh. Haidar Nashrullah; Khomsiyah Khomsiyah
Jurnal Indonesia Sosial Sains Vol. 5 No. 07 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i07.1173

Abstract

Deficits experienced by local governments can lead to financial difficulty, often referred to as financial distress. Although local governments experience deficits, local governments can avoid these conditions with good regional financial management.  This research aims to determine regional financial management's effect on local governments' financial distress in 2019-2022. The sample in this research uses a total sampling technique at all provincial and local government levels in 2019-2022. This research uses secondary data with documentation techniques. Binary logistic regression was obtained to perform data analysis. The results showed that financial independence significantly negatively affects financial distress. Financial flexibility has a significant negative effect on financial distress. Operational solvency does not have a significant adverse effect on financial distress. Short-term solvency has a significant positive effect on finances. Service solvency has a significant negative effect.
The Effect of Regional Financial Management on Financial Distress of Local Government in Indonesia Moh. Haidar Nashrullah; Khomsiyah Khomsiyah
Jurnal Indonesia Sosial Sains Vol. 5 No. 07 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i07.1173

Abstract

Deficits experienced by local governments can lead to financial difficulty, often referred to as financial distress. Although local governments experience deficits, local governments can avoid these conditions with good regional financial management.  This research aims to determine regional financial management's effect on local governments' financial distress in 2019-2022. The sample in this research uses a total sampling technique at all provincial and local government levels in 2019-2022. This research uses secondary data with documentation techniques. Binary logistic regression was obtained to perform data analysis. The results showed that financial independence significantly negatively affects financial distress. Financial flexibility has a significant negative effect on financial distress. Operational solvency does not have a significant adverse effect on financial distress. Short-term solvency has a significant positive effect on finances. Service solvency has a significant negative effect.
Co-Authors Amanda Putri Ramadanty Anitaria Siregar Darmawati, Deni Dian Permata Dimas Satria Wibawa Henri Martha Moh. Haidar Nashrullah Nur Fadjrih Asyik NUR INDRIANTORO Nurlaila Maysaroh Chairunnisa Rika Gelar Rahayu Samuel Sugita Sofie SUSANTI SUSANTI Ulfa Ulfa Winda Kurnia Yuha Nadhirah Qintharah