Article Per Year (5 Year)
p-Index From 2021 - 2026
7.391
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi dan Humanika Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Masyarakat Madani (JPMM) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Jurnal Ilmiah Wahana Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen dan Akuntansi Terapan Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Karinov Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi DEDIKASI PKM International Journal of Engagement and Empowerment (IJE2) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal Research of Social Science, Economics, and Management Jurnal Serambi Ekonomi dan Bisnis Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen Ekopedia: Jurnal Ilmiah Ekonomi Jurnal Ilmiah Cano Ekonomos
Nasution, Hafifah
Fakultas Ekonomi, Universitas Negeri Jakarta
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 58 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 58 Documents
Search

 1   2   3   4   5 
The Improvement of Financial Reporting Skill in Small Medium Enterprises Hera Khairunnisa; Nasution, Hafifah; Gurendrawati, Etty
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 4 No. 2 (2020): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.004.2.02

Abstract

ABSTRACT Community Service (PKM) is intended to improve financial reporting capabilities by Segara Jaya Village business people. In the process of analyzing the situation, the PKM team found a problem in the Segara Jaya Village business actors, namely that they had not yet separated the notes on their business activities with their personal needs. This has an impact on the difficulty of business actors to know the profits from their business activities. From the analysis of the situation, the servant carries out the service. The method used is a workshop with a simple recording simulation of their business activities. Keywords: community service; financial report; business activities.
Research Data Processing Through Structural Equation Model-Partial Least Square (SEM-PLS) Method Perdana, Petrolis Nusa; Armeliza, Diah; Khairunnisa, Hera; Nasution, Hafifah
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 7 No. 1 (2023): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.007.1.05

Abstract

Structural Equation Modeling (SEM) is one type of multivariate analysis in the social sciences. Multivariate analysis is the application of statistical methods to analyze several research variables simultaneously. This community service activity was held and aimed at the academic community (lecturers and students) from partner campuses of the Faculty of Economics, State University of Jakarta, they are FEB UHAMKA, STIE Indonesia, and Tempo Polytechnic with the aim of providing knowledge about research methodologies, especially the Structural Equation Modeling method (SEM) – Partial Least Squares (PLS) which has various advantages compared to other PLS software as described above. Another goal is expected to help improve the ability of the partner academic community in making scientific articles to be published in national and international journals. In addition, in this training, partners are also trained for hands-on practice using the Warp PLS Ver Software. 5.0. The method of implementing this community service activity is in the form of a workshop that includes providing material related to the SEM-PLS method as well as direct practice in using the WarpPLS software. During the workshop, the partner academic community was also given time to discuss and ask questions directly with the instructor.
Pengaruh Pemberian Reward, Iklim Etis-Prinsip, dan Literasi Big Data Analytics terhadap Intensi Whistleblowing di Kantor Pusat Badan Pengawasan Keuangan dan Pembangunan Dendy, Muhamad Fadly Affilla; Anwar, Choirul; Nasution, Hafifah
-
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v7i2.20555

Abstract

Penelitian ini bertujuan untuk menguji pengaruh  pemberian reward, iklim etis-prinsip, dan literasi big data analytics terhadap intensi whistleblowing. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden 106 orang yang merupakan pegawai Kantor Pusat Badan Pengawasan Keuangan dan Pembangunan. Analisis data pada penelitian ini menggunakan metode Partial Least Square Structural Equation Model dengan menggunakan program SmartPLS. Berdasarkan hasil penelitian, maka dapat ditarik kesimpulan bahwa variabel pemberian reward dan iklim etis-prinsip memiliki pengaruh yang signifikan terhadap intensi whistleblowing. Sedangkan variabel literasi big data analytics tidak berpengaruh signifikan terhadap intensi whistleblowing di Kantor Pusat Badan Pengawasan Keuangan dan Pembangunan.
Pendampingan Penyusunan Modul Ajar Akuntansi Bagi Guru Sekolah Indonesia Davao Filipina Nuswantara, Dian Anita; Sulistyowati, Raya; Mulyani, Heni; Kurniati, Fitrina; Sari, Wulan Iyhig Ratna; Friyanto, Friyanto; Djoewita, Djoewita; Selfiah, Selfiah; Sugangga, Fannie; Musyaffi, Ayatulloh Michael; Nasution, Hafifah
Jurnal KARINOV Vol 7, No 2 (2024): Mei
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v7i2p079

Abstract

Program pengabdian kepada masyarakat internasional adalah kegiatan yang melibatkan kolaborasi lintas negara untuk memberikan kontribusi nyata kepada masyarakat melalui transfer ilmu pengetahuan, teknologi, dan keterampilan. Program pengabdian kepada masyarakat internasional ini bertujuan untuk meningkatkan keterampilan guru dalam menyusun modul ajar akuntansi jasa di Sekolah Indonesia Davao Filipina. Kegiatan ini melibatkan berbagai workshop dan pendampingan intensif untuk para guru, dengan fokus pada pengembangan materi ajar akuntansi jasa yang sesuai dengan kurikulum dan konteks setempat. Pendekatan yang digunakan mencakup identifikasi masalah, persiapan dan koordinasi, sosialisasi program, pelaksanaan pendampingan secara daring dan luring, diskusi kelompok, serta evaluasi berkelanjutan guna memastikan keterampilan yang diperoleh dapat diterapkan dengan efektif. Hasil dari program ini menunjukkan peningkatan signifikan dalam kemampuan guru untuk merancang modul ajar yang inovatif dan relevan, serta peningkatan pemahaman mereka tentang konsep-konsep akuntansi jasa. Dampak positif lainnya termasuk terbentuknya jaringan kerja sama yang lebih kuat antara pengajar di kedua negara, serta peningkatan kualitas pendidikan akuntansi di Sekolah Indonesia Davao, Filipina. Kata kunci—Pengabdian, Keterampilan guru, Pendampingan, Workshop Abstract An international community service program involves cross-country collaboration to make a tangible contribution to society through the transfer of knowledge, technology, and skills. This international community service program aims to enhance the skills of teachers in developing teaching modules for service accounting at the Indonesian School in Davao, Philippines. This activity includes various workshops and intensive mentoring for teachers, focusing on the development of service accounting teaching materials that are aligned with the local curriculum and context. The approach used encompasses problem identification, preparation and coordination, program socialization, online and offline mentoring implementation, group discussions, and continuous evaluation to ensure the acquired skills can be effectively applied. The results of this program show a significant improvement in teachers' ability to design innovative and relevant teaching modules, as well as an increased understanding of service accounting concepts. Other positive impacts include the formation of stronger collaborative networks between educators in both countries and an improvement in the quality of accounting education at the Indonesian School in Davao, Philippines. Keywords— Community service, Teacher Skill, Mentoring, Workshop
Pengaruh Tingkat Utang, Pertumbuhan Penjualan, Intensitas Modal dan Risiko Perusahaan Terhadap Penghindaran Pajak Ramadhani, Adrian Pasha; Nasution, Hafifah; Prihatni, Rida
Jurnal Serambi Ekonomi dan Bisnis Vol 7, No 2 (2024): MARET-AGUSTUS 2024
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v7i2.7812

Abstract

This study aims to determine the effect of leverage, sales growth, capital intensity, and company risk on tax avoidance. The population in this study were all properties real estate companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023, totaling 91 companies. Sampling in this study using purposive sampling technique, which is selecting samples according to the criteria so that 39 companies were obtained with 3 years of research and there were a total of 117 observations. The data analysis technique in this study uses descriptive statistical analysis, panel data regression analysis, classical assumption test, and hypothesis testing using Eviews 13 software. The test results show that the leverage and company risk has a positive and significant effect on tax avoidance practices, while sales growth and capital intensity have no effect on tax avoidance practices.
Pengaruh umur perusahaan, profitabilitas, dan thin capitalization terhadap tax avoidance Putri, Yadiva Nicauri Herning; Hasanah, Nuramalia; Nasution, Hafifah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

One of the burdens that is considered to be a consideration for companies to minimize is the tax burden. This study investigates the effect of company age, profitability, and thin capitalization on tax avoidance practices. Conducted on consumer non-cyclicals sector companies listed on the IDX (2020-2022). Purposive sampling technique with this type of quantitative resulted in 125 observations after excluding outlier data. Analysis using multiple linear regression. The results show that only profitability has a significant effect on tax avoidance. Company age and thin capitalization are not significant in this company context. The discovery can contribute to a deeper comprehension of the various factors that shape tax avoidance practices within the industry. These findings underscores the significance of taking into account key factors such as company age, profitability, and thin capitalization when formulating effective tax strategies. By gaining a deeper understanding of the intricate connection between these factors and tax avoidance practices, it becomes possible to enhance tax compliance measures and address any vulnerabilities or gaps in existing tax regulations.
Pengaruh akuntabilitas, tekanan anggaran waktu, dan moral reasoning terhadap kualitas audit Rabihah, Adzrah; Zakaria, Adam; Nasution, Hafifah
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

This study aims to analyze the effect of accountability, time budget pressure, and moral reasoning on audit quality. This study uses a quantitative approach with primary data types. The population in this study are auditors who work at the Inspectorate General of the Ministry of Religion of the Republic of Indonesia. This study used a purposive sampling method with 57 respondents from Inspectorate Region I and Region III with more than one year of experience. This study used the Partial Least Square (PLS) analysis technique which was processed using the SmartPLS 4.0 application. The results of this study indicate that accountability and moral reasoning positively affect audit quality, while time budget pressure does not affect audit quality. This means that the higher the accountability and moral reasoning of an auditor, the higher the audit quality. However, increases and decreases in time budget pressure will not affect audit quality.
Pengaruh moderasi tax minimization terhadap debt covenant, ukuran perusahaan, dan keputusan transfer pricing Maharani Putri Salsabila; I Gusti Ketut Agung Ulupui; Hafifah Nasution
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 12 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

The purpose of this study was to analyze the effect of debt covenant and firm size on transfer pricing decisions with tax minimization as a moderating variable. Population of this study are consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2020-2022. The sample selection was carried out through purposive sampling technique where a total sample of 41 companies was obtained, with a total observation data of 123 data. This study used moderation regression analysis. The results proved that debt covenant and tax minimization have a positive effect on transfer pricing decisions while company size has a negative effect on transfer pricing decisions. The results also showed that tax minimization is able to moderate the effect of company size on transfer pricing decisions, but not able to moderate the effect of debt covenants on transfer pricing decisions.
Does Board Diversity Affect Company Value? Zakaria, Adam; Nindito, Marsellisa; Nasution, Hafifah; Khairunnisa, Hera; Siregar, M. Edo S.
Jurnal Keuangan dan Perbankan Vol 25, No 2 (2021): April 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i2.5516

Abstract

Diversity in a board of directors has a strong relationship, so it provides higher-level management with a better monitoring system. This research aims to provide empirical proof about the influence of the diversity of the board of commissioners (BOC) and board of directors (BOD) on company value. Diversity is measured with age, educational background, and nationality. This quantitative research used data drawn from the annual reports of manufacturing companies listed on the Indonesian Stock Exchange (IDX). Panel- data regression was used to test whether the diversity of BOC and BOD significantly influenced company value. This research collected and analyzed data for 62 manufacturing companies for the 2015–2019 period, providing a total of 320 observations. Company size and leverage were applied as control variables, and the results show that age, educational background, and nationality of BOC and BOD have a significant influence on company value. Sensitivity analysis supports these results. This study benefits many parties such as BOD in monitoring the company’s operations, financial analysts, and investors in an investment decision. DOI : https://doi.org/10.26905/jkdp.v25i2.5516
Pengaruh Audit Fee, Financial Distress, dan Auditor Switching terhadap Audit Delay Agista, Dhea Liesdi; Zakaria, Adam; Nasution, Hafifah
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0401.04

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh audit fee, financial distress, dan auditor switching terhadap audit delay. Penelitian ini menjadikan perusahaan pada Sektor Properti & Real Estat dan Sektor Infrastruktur yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2020 sebagai populasi. Sampel dipilih dengan menggunakan metode purposive sampling dan menghasilkan 85 observasi. Data diolah dengan menggunakan aplikasi SPSS dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa audit fee dan financial distress tidak berpengaruh terhadap audit delay. Sedangkan auditor switching berpengaruh positif terhadap audit delay.
Co-Authors Adinda Chairunnisa Afifah Dwi Aprillia Agista Aliffioni Agista, Dhea Liesdi Agustin, Stevani Aji Ahmadi Sasmi Anisyah, Sarah Siky Annisa, Ellis Argie Destri Rahmani Armeliza, Diah ATI SUMIATI, ATI Balit Aplasi, Theresia Sondang Callista, Winona Bianda Choirul Anwar Choirul Anwar Choirul Anwar Chris Meytaliana, Adellia Christian Wiradendi Wolor Daffa Hamzah Polontalo Dendy, Muhamad Fadly Affilla Depari, Malvin Alianro Dian Anita Nuswantara Dicky Iranto Djoewita, Djoewita Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Saputri, Retno Erika Takidah Erika Takidah Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Friyanto, Friyanto Hafidz, Ahmad Yassin Hamidah . Hera Khairunnisa Hera Khairunnisa Hidayat, Nurdin I Gusti Ketut Agung Ulupui Ika Febrilia Indah Muliasari Indira Julianty Indra Pahala Julianty, Indira Khairunnisa, Hera khusnul khotimah Kurniati, Fitrina Lysa Nur Awalianti Maharani Putri Salsabila Malvin Alianro Depari Marina Astati, Tri Marsellisa Nindito, Marsellisa Maulana Amirul Adha Maulida, Meisa Misyka Qalbiya Nugrha Ikhsani Muhammad Satrio Wibisono Muhammad Zairin, Gentiga Muliasari, Indah Mulyani, Dinda Mulyani, Heni Musyaffi, Ayatulloh Michael Noviani, Dian Septi Nugroho, Adnan Wisnu Nur Awalianti, Lysa Nuramalia Hasanah Nursyamsyiyah, Vivi Parameswari, Anggraeni Eka Petrolis Nusa Perdana, Petrolis Nusa Polontalo, Daffa Hamzah Prameswari, Rahma Dyah Putri, Yadiva Nicauri Herning Rabihah, Adzrah Rachman, Hasyim Radina Angganis Rahmasari, Reinetta Ramadhani, Adrian Pasha Rania Az Zahra Raya Sulistyowati Respati, Dwi Kismayanti Riafajri Mitayaningtyas Rida Prihatni Rr Sri Kartikowati Saptono, Ari Sari, Wulan Iyhig Ratna Sasmi, Aji Ahmadi Sefi Amalia Agustin Selfiah, Selfiah Sidabutar, Joy Darlene Siregar, M. Edo S. Sugangga, Fannie Sumitro, Daffa Putra Kedua Syaqila, Asyifa Putri Tresno Eka Jaya, Tresno Eka Tri Marina Astati Trisanti, Miana Unggul Purwohedi Wibisono, Muhammad Satrio Winona Bianda Callista Wirnawati, Farah Wirologo, Haryo Kuncoro Yunika Murdayanti Yunisha Kurnia Akbar Zakaria, Adam Zeny Antika