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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 Languange, Linguistic, Communication & Media Social Sciences Other

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Analysis of Sustainability Report Disclosure and Sustainability Performance in Energy, Oil, and Gas Cluster State-Owned Enterprises Harbi Ash Shidiq; Adam Zakaria; Hafifah Nasution
Journal of Business Innovation and Accounting Research Vol. 1 No. 3 (2024): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/s9q8z354

Abstract

This study aims to analyze the level of Sustainability Report (SR) disclosure and sustainability performance of PT Perusahaan Listrik Negara (Persero) and PT Pertamina (Persero), two major State-Owned Enterprises (SOEs) operating in the energy, oil, and gas cluster in Indonesia. A descriptive quantitative approach was employed, utilizing content analysis of Sustainability Reports for the 2021–2022 period. The variables examined include Sustainability Report disclosure and sustainability performance measured through economic, environmental, and social indicators. The findings indicate a positive trend in SR disclosure. PT PLN increased its disclosure rate from 84% in 2021 to 88% in 2022, while PT Pertamina improved from 88% in 2021 to 100% in 2022. These results reflect a strengthened corporate commitment toward transparency, accountability, and sustainable business practices. This research contributes to the literature on sustainability reporting and performance in Indonesian SOEs, particularly within high-impact industries. The findings underscore the strategic importance of sustainability performance in enhancing corporate reputation and stakeholder trust.
Effectiveness of the System and Procedures for Fixed Asset Accounting Management at the Regional Financial Agency of Depok City Intan Kusumawardany; Petrolis Nusa Perdana; Hafifah Nasution
Journal of Business Innovation and Accounting Research Vol. 2 No. 1 (2025): Jurnal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/jgj9z433

Abstract

Intan Kusumawardany. Effectiveness of the System and Procedures for Fixed Asset Accounting Management at the Regional Financial Agency of Depok City. Undergraduate Thesis, Faculty of Economics, Universitas Negeri Jakarta, 2024. This study aims to analyze the effectiveness of asset management and the accounting treatment of fixed assets at the Regional Financial Agency (Badan Keuangan Daerah/BKD) of Depok City. The effectiveness analysis evaluated whether the fixed asset management systems and procedures implemented by BKD Depok City comply with the Regulation of the Minister of Home Affairs (Permendagri) No. 19 of 2016 concerning Guidelines for the Management of Regional Property (Barang Milik Daerah/BMD). Meanwhile, the analysis of accounting treatment was carried out by examining the fixed asset accounting practices applied in the financial reporting of BKD Depok City and assessing their conformity with Government Accounting Standard Statement (PSAP) No. 07 of 2010. This research uses BKD Depok City as the object of study. BKD Depok City is a Regional Government Work Unit (SKPD) under the Government of Depok City. The study employs a descriptive qualitative research method using both primary and secondary data sources. Data analysis was conducted through content analysis. The findings indicate that the asset management effectiveness score for BKD Depok City was 73%, placing it in the “moderately effective” category. This means that BKD Depok City has implemented regional asset management based on Permendagri No. 19 of 2016; however, out of eleven indicators examined, only eight indicators have been fully implemented. The three indicators that have not been fulfilled include needs planning and budgeting, utilization, and safeguarding of regional property. Meanwhile, the analysis of fixed asset accounting treatment shows that BKD Depok City has implemented accounting practices that are fully consistent with PSAP No. 07 of 2010. This study recommends that BKD Depok City follow up on the asset management indicators that are not yet aligned with Permendagri No. 19 of 2016, while maintaining compliance with PSAP No. 07 of 2010 in the accounting treatment of fixed assets and continuously updating relevant policies.
Financial Performance Analysis of Local Government in Managing the Regional Revenue and Expenditure Budget (APBD) in Bogor Regency Annisa Alfiani; Diah Armeliza; Hafifah Nasution
Journal of Business Innovation and Accounting Research Vol. 2 No. 3 (2025): Journal of Business Innovation and Accounting Research
Publisher : PT. BATARI EDU CALYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/h23web39

Abstract

This study aims to analyze the financial performance of the local government in managing the Regional Revenue and Expenditure Budget (APBD) of Bogor Regency, as well as to examine the supporting and inhibiting factors affecting such performance. The object of this research is the Bogor Regency Local Government. This study employs both secondary and primary data using a descriptive quantitative approach. The results indicate that the financial performance of the Bogor Regency Government during the period 2017–2022, measured using the decentralization degree ratio, falls into the “moderate” category, as it has not yet been able to fully finance governmental activities independently. The expenditure harmony ratio suggests that government spending has not been fully oriented toward capital or development expenditure. Furthermore, the regional dependency ratio remains very high, indicating strong reliance on central government transfers. However, the regional independence ratio is categorized as “moderate,” reflecting a gradual reduction in dependence on central government assistance. The effectiveness ratio of local own-source revenue (PAD) is optimal, demonstrating the government's ability to mobilize revenue in accordance with planned targets. The efficiency ratio indicates successful cost control in revenue collection, while both revenue and expenditure growth ratios show positive trends. Supporting factors for financial performance include improved employee competence, enhanced public service delivery, and better coordination with the central government, particularly regarding financial information systems and digital public services. Meanwhile, inhibiting factors include limitations in human resources, suboptimal financial administration systems, and the fact that PAD has not yet become the primary source of regional revenue.
Pengaruh Asimetri Informasi Terhadap Income Smoothing dengan Good Corporate Governance sebagai Pemoderasi Afifah Dwi Aprillia; Etty Gurendrawati; Hafifah Nasution
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/42fnjn68

Abstract

This reasearch aims to determine the effect of information asymmetry on income smoothing with good corporate governance as a moderator. The research method used is quantitative research. The unit of analysis in this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) throughout 2019–2023. The sample selection method used is purposive sampling and selected 21 companies with a total sample of 105 research data. The analysis technique in this study uses descriptive statistical analysis and logistic regression analysis with moderation with IBM SPSS Statistics software version 27 and a significance level of 5%. Tests carried out include multicollinearity tests, overall model test, model fit test, goodness of fit test, coefficient of determination test, model accuracy test, and Wald test. The results of this study indicate that information asymmetry has no effect on income smoothing, independent commissioners cannot moderate the effect of information asymmetry on income smoothing, audit committees can moderate the effect of information asymmetry on income smoothing, and managerial ownership can moderate the effect of information asymmetry on income smoothing. In future research, it is hoped that other variables such as company size, debt level, and audit quality can be used. In addition, further research can examine other company sectors such as the banking sector, financial sector, and mining sector
Rancang Bangun Sistem Informasi Akuntansi Atas Aset Terpadu (Siakmas) Berbasis Website Di Masjid Nurul I'tishom Bekasi Arfan Prawirayudha Wicaksono; Hafifah Nasution; Aji Ahmadi Sasmi
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 8 (2026): IJEMA - Agustus 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Penelitian ini bertujuan merancang Sistem Informasi Akuntansi Atas Aset Terpadu (SIAKMAS) berbasis website pada Masjid Nurul I'tishom Bekasi. Berdasarkan hasil observasi dan wawancara, diketahui bahwa pengelolaan kas masuk, kas keluar, inventaris aset, dan penyampaian informasi kepada jamaah masih dilakukan secara manual menggunakan Microsoft Excel dan media informasi yang terpisah sehingga proses administrasi belum berjalan secara optimal. Penelitian ini merupakan penelitian Research and Development (R&D) yang menggunakan metode Framework for the Application of Systems Thinking (FAST) dan dibatasi hingga tahap Physical Design. Analisis kebutuhan dilakukan menggunakan metode PIECES, sedangkan perancangan sistem menggunakan Unified Modeling Language (UML). Hasil penelitian berupa prototype SIAKMAS berbasis website yang dirancang menggunakan Figma dan dipublikasikan melalui Netlify. Prototype yang dihasilkan meliputi halaman informasi jamaah, dashboard administrator, pengelolaan kas masuk, kas keluar, inventaris aset, serta manajemen pengguna. Prototype ini diharapkan dapat menjadi acuan dalam pengembangan sistem untuk mendukung pengelolaan keuangan, aset, dan penyampaian informasi masjid secara lebih efektif, transparan, dan terintegrasi
Efektivitas, Kontribusi, dan Strategi Kebijakan Berbasis Fishbone pada Pajak atas Makanan dan/atau Minuman, Jasa Perhotelan, serta Jasa Kesenian dan Hiburan dalam Mendukung PAD Jakarta Edietha Marshanda Putri; Hafifah Nasution; Putri Haryani
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2428

Abstract

This study analyzed the effectiveness and contribution of the Food and/or Beverage Tax, Hotel Services Tax, and Art and Entertainment Services Tax to Jakarta's Regional Own-Source Revenue during 2018–2024, and formulated policy recommendations based on fishbone (Ishikawa) analysis for the lowest-performing tax type. A descriptive quantitative approach supported by qualitative analysis was employed. Secondary data were obtained from Regional Government Financial Reports, while primary data were gathered through in-depth interviews with the Regional Revenue Agency, a tax consultant, an event organizer, and a venue operator. The Hotel Services Tax recorded the highest average effectiveness at 108.25%, followed by the Food and/or Beverage Tax at 100.72%, and the Art and Entertainment Services Tax at 98.88%. All three fell under the very low contribution category, with the Art and Entertainment Services Tax recording the lowest average at 1.16%. Fishbone analysis identified six root cause categories: disproportionate staffing and insufficient socialization (Man), reactive collection mechanisms (Method), limited tax technology implementation (Machine), misclassified business data and weak regulatory dissemination (Material), underreported revenues and high tax rates suppressing voluntary compliance (Measurement), and high entertainment sector elasticity with slow post-pandemic recovery (Environment). Policy recommendations were formulated across all six factors to optimize regional tax revenue.
Analisis Efektivitas, Kontribusi, dan Strategi Optimalisasi Pajak Restoran dan Pajak Hotel dalam Mendukung Pendapatan Asli Daerah Kota Bogor Nazira Yuniar Asri Yanti; Hafifah Nasution; Putri Haryani
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2434

Abstract

This study aims to analyze the effectiveness, contribution, and optimization strategies of Restaurant Tax and Hotel Tax in supporting the sustainability of Local Own-Source Revenue (PAD) of Bogor City. The study employed a descriptive method with a quantitative approach supported by qualitative data. The results indicate that the effectiveness levels of Restaurant Tax and Hotel Tax in Bogor City were categorized as highly effective, with average effectiveness ratios of 107.24%, and 117.74%, respectively. However, the contribution of Restaurant Tax to Local Own-Source Revenue was only 13.55%, which falls into the less contributive category, while the contribution of Hotel Tax was 8.03%, categorized as very low contributive. Based on the SWOT analysis, the reccomended optimization strategies include expanding the tax base through taxpayer data collection and updating, optimizing digital-based payment and monitoring systems, enhancing human resource capacity, strenghening tax education and outreach programs, developing risk based supervision, and improving inter agency cooperation. The implementation of these strategies is expected to increase the revenue and contribution of Restaurant Tax and Hotel Tax in supporting the sustainability of Bogor City’s Local Own-Source Revenue.
Pengaruh Faktor Audit dan Karakteristik Perusahaan Terhadap Financial Restatement Nadya Annida; Ratna Anggraini; Hafifah Nasution
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.01

Abstract

This study analyzes the predictive power of audit report lag, key audit matters (KAM) disclosure, firm size, and leverage toward financial restatement. Data compilation follows a quantitative path, utilizing secondary sources from audited annual disclosures of IDX-listed corporations in the infrastructure, basic materials, consumer cyclicals, and consumer non cyclicals sectors from 2023 to 2024. The final sample incorporates 364 enterprises, accumulating 728 firm-year observations selected via purposive sampling. Statistical estimations executed through logistic regression (IBM SPSS Statistics 29) show that audit report lag, KAM disclosure, and organizational size all have positive and significant impacts on the occurrence of financial restatement. Meanwhile, leverage does not play a significant role. These findings reinforce agency arguments that audit-related complexities and scale-driven transactions heavily influence financial reporting adjustments in emerging economies.
Perancangan Pengendalian Internal Penerimaan Dan Pengeluaran Kas Berbasis Coso Integrated Framework Pada RA Qurani Islamic Centre Wasilah Subuh Jakarta Risma Apriyani; Hafifah Nasution; Marsellisa Nindito
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 1 (2026): JANUARI
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/mgtrz775

Abstract

Internal control is an important element in ensuring accountability and transparency in financial management, especially in foundation based educational institutions that manage funds from various sources. Cash, as the most liquid asset, has the highest risk of misuse if it is not supported by an adequate internal control system. Various cases of fund misappropriation in educational foundations show that weak internal control structures, can open up opportunities for fraud. This study aims to analyze the condition of internal control over cash receipts and disbursements and to design an internal control system based on the COSO integrated framework at RA Qurani Islamic Center Wasilah Subuh Jakarta.  The research method used is a qualitative method with a descriptive approach. This research was conducted at RA Qurani Islamic Center Wasilah Subuh Jakarta with data collection techniques in the form of interviews, observations, and document analysis. The development of internal control design was carried out using the System Development Life Cycle (SDLC) approach with a Waterfall model limited to the planning, analysis, and design. The results indicate that internal control over cash receipts and disbursements at RA Qurani Islamic Centre is not yet fully effective based on the COSO Integrated Framework, particularly in the control environment, control activities, and monitoring components. These weaknesses are reflected in inadequate separation of duties, the absence of written standard operating procedures (SOPs), and the use of non-standardised supporting documents. As a follow-up, this study develops a COSO-based internal control design for cash management, including improvements in organisational structure, clarification of roles and responsibilities, development of SOPs and workflows, and standardisation of cash documents and reports. This design is expected to enhance internal control effectiveness, accountability, and transparency in cash management.
Asosiasi Indikator Keuangan dengan Pelaporan Going Concern Emiten Non-Keuangan Bursa Efek Indonesia Ananda Putra Fajar; Marsellisa Nindito; Hafifah Nasution
Jurnal Ilmiah Wahana Akuntansi Vol. 21 No. 1 (2026): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.21.019

Abstract

This study examines the associations of cash flow, interest coverage ratio, firm growth, profitability, leverage, and liquidity with going concern reporting among non-financial companies listed on the Indonesia Stock Exchange during 2023–2024. The sample consists of 462 firm-year observations from 233 companies. Logistic regression is estimated with standard errors clustered at the company level and controls for firm size, year, and industry sector. Robustness checks include winsorization, exclusion of extreme observations, and a nonlinear liquidity specification. The results show negative associations for the interest coverage ratio and firm growth, and positive associations for leverage and liquidity. Cash flow and profitability are not significant. Leverage and liquidity remain significant across all robustness checks, while the results for the interest coverage ratio and firm growth are sensitive to extreme values. Leverage and liquidity are the most stable financial indicators associated with going concern reporting.
Co-Authors Adam Zakaria Adinda Chairunnisa Afifah Dwi Aprillia Agista Aliffioni Agista, Dhea Liesdi Agustin, Stevani Aji Ahmadi Sasmi Ananda Putra Fajar Anisyah, Sarah Siky Annisa Alfiani Annisa, Ellis Arfan Prawirayudha Wicaksono 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 Diah Armeliza Dian Anita Nuswantara Dicky Iranto Djoewita, Djoewita Douglas Douglas Dwi Handarini Dwi Handarini, Dwi Dwi Saputri, Retno Edietha Marshanda Putri Erika Takidah Erika Takidah Etty Gurendrawati Etty Gurendrawati Etty Gurendrawati, Etty Friyanto, Friyanto Hafidz, Ahmad Yassin Hamidah . Harbi Ash Shidiq Hera Khairunnisa Hera Khairunnisa Hidayat, Nurdin I Gusti Ketut Agung Ulupui Ika Febrilia Indah Muliasari Indira Julianty Indra Pahala Intan Kusumawardany Irawati Julianty, Indira Khairunnisa, Hera khusnul khotimah Kurniati, Fitrina Lysa Nur Awalianti Maharani Putri Salsabila Malvin Alianro Depari Marina Astati, Tri Marsellisa Nindito Marsellisa Nindito, Marsellisa Maulana Amirul Adha Maulida, Meisa Misyka Qalbiya Nugrha Ikhsani Muhammad Raihan Nur Ma'ruf Muhammad Satrio Wibisono Muhammad Zairin, Gentiga Muliasari, Indah Mulyani, Dinda Mulyani, Heni Musyaffi, Ayatulloh Michael Nadya Annida Nazira Yuniar Asri Yanti Noviani, Dian Septi Nugroho, Adnan Wisnu Nur Awalianti, Lysa Nuramalia Hasanah Nursyamsyiyah, Vivi Nurul Muvida Radjaki Parameswari, Anggraeni Eka Petrolis Nusa Perdana Petrolis Nusa Perdana, Petrolis Nusa Polontalo, Daffa Hamzah Prameswari, Rahma Dyah Putri Haryani Putri Haryani Putri, Yadiva Nicauri Herning Rabihah, Adzrah Rachman, Hasyim Radina Angganis Rahmasari, Reinetta Ramadhani, Adrian Pasha Rania Az Zahra Ratna Anggraini Raya Sulistyowati Respati, Dwi Kismayanti Riafajri Mitayaningtyas Rida Prihatni Risma Apriyani 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