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All Journal Jurnal Bisnis Terapan Jurnal Riset Akuntansi Aksioma Jurnal Ekonomi dan Bisnis Jurnal Riset Mahasiswa Akuntansi Indonesian Journal of Social Sciences and Humanities
Nina Karina Karim
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGUNGKAPAN ANTI KORUPSI DAN KINERJA KEUANGAN PERUSAHAAN: STUDI KASUS PERUSAHAAN TERDAFTAR DI INDEKS SRI KEHATI Nina Karina Karim; A Animah; Elin Erlina Sasanti
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v15i2.5

Abstract

Corruption within the corporation has become an important issue in the academic and public debate. The negative consequences caused by companies that engage in corruption are enormous, such as market distortion and incentives, resource allocation inefficiencies, as well as the increased of poverty and social inequality. Companies have the opportunity through a corporate responsibility (CSR) to prevent the problem of corruption. As important as labor, human and environmental rights, corruption mitigation is an important aspect in promoting CSR. CSR can be profitable in sales revenue and market share by improving the perception of ethical corporate customers. However, with the involvement of corruption, it can reduce the confidence of investors and the public against the company which may result in reduced financial performance. The purpose of this study is to determine empirically the correlation of anti-corruption disclosure reported by the companies listed in the Sri Kehati Index and FTSEGoods Bursa Malaysia Index on their financial performance, both the short and long term. The results showed that only the whistle blowing policies were fully disclosed by all companies in the sample of this study. The results also show that the disclosure of anti-corruption has significant influence on the company's profitability only in the long term for companies registered in Sri Kehati Indonesia index. As for the sample of companies registered in Malaysia FTSEGoods Index, the results showed that the disclosure of anti-corruption affect the company's financial performance both in the short term and in the long term. This implies that investors were responding to the anti corruption issues disclosed by the companies and companies should keep the disclosure practice in the future. Keywords: anti-corruption, corporate social responsibility, disclosure, financial performance.
AKUNTANSI PERNIKAHAN DI PULAU LOMBOK Muhammad Ali Fikri; Nina Karina Karim; W Widyastuti
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v15i2.9

Abstract

The objective of this study is to analyze marriage from the accounting perspective. This study examined whether a husband (wife) was recognized as revenues, expenses, assets, or liabilities. Using a sample of 20 people as respondents on Lombok island community who have experienced divorces, the study conclude that marriage is regarded as expense and liabilities, instead of income or assets. Keywords: marriage, assets, revenues, expenses, liabilities
EARNINGS MANAGEMENT ANALYSIS ON SERVICE INDUSTRIES THAT SUPPORT TOURISM SECTOR AFTER THE EARTHQUAKE OF LOMBOK AND PALU Nina Karina Karim; Siti Atikah; Indria Puspitasari Lenap
Jurnal Riset Akuntansi Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i1.90

Abstract

Earnings management practices in corporate financial statement continues to be an issue of debate in the financial accounting realm. Earnings management is done by the management of a company for various reasons. Information disclosed in the financial statement ideally must reflect the condition and performance of a company. Extraordinary events such as natural disaster surely will affect the performance of a company that is impacted by the event. A decline in corporate financial performance will affect the corporate stakeholders. This research aims to detect earnings management practices that might be conducted by service companies that support tourism industries affected by the earthquake that occurred in Lombok and Palu. Using the equation formulated by Stubben (2009) to detect earnings management practices by observing the change in discretionary revenues, this research has found that the natural disaster that hit Lombok and Palu was not a powerful enough extraordinary event that might have driven the management to conduct earnings management practices.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP KONSERVATISME AKUNTANSI Nurul Rizkiaeni Ganevia; Nina Karina Karim; Robith Hudaya
Jurnal Bisnis Terapan Vol. 6 No. 2 (2022): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v6i2.5096

Abstract

Abstract This research aims to determine the effect of leverage, firm size and managerial ownership on accounting conservatism of property and real estate companies that listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This type of research is quantitative research. The data collection process was carried out using documentation techniques and literature studies that referred to the literature of previous studies. The sampling technique used purposive sampling method. This research uses 63 samples of property and real estate companies that listed on the Indonesia Stock Exchange (IDX) in 2017-2019 period. This research used multiple linear regression for data analysis. The results of this research indicate that leverage has no effect on accounting conservatism, while firm size and managerial ownership have a negative effect on accounting conservatism. This research has implications for the management to consider the factors that influence accounting conservatism in the financial statements, as well as to become information for investors in considering investment decisions.
EARLY WARNING SYSTEM DAN HARGA SAHAM PERUSAHAAN ASURANSI Devina Nasywa Kusuma; Nina Karina Karim
Jurnal Ekonomi dan Bisnis Vol. 2 No. 8 (2024): Agustus
Publisher : ADISAM PUBLISHER

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Abstract

This study aims to determine the impact of Early Warning System (EWS) ratios on the stock prices of insurance companies. The population in this study consists of insurance companies listed on the Indonesia Stock Exchange (IDX). The sample was determined using purposive sampling technique, resulting in 15 insurance companies as samples. This study is associative in nature with a quantitative approach. The data analysis method employs multiple linear regression with the aid of the SPSS 29 software. The EWS ratios used in this study include Solvency Ratio, Claims Expense Ratio, Investment Return Ratio, Liquidity Ratio, Premium Growth Ratio, and Underwriting Ratio. The results of the study indicate that the Solvency Ratio, Investment Return Ratio, and Liquidity Ratio positively affect the stock prices of insurance companies, whereas the Claims Expense Ratio, Premium Growth Ratio, and Underwriting Ratio negatively affect the stock prices of insurance companies.
Pengaruh Underwriting Ratio, Premium Stability Ratio dan Risk Based Capital Terhadap Kinerja Keuangan Pada Perusahaan Asuransi Yang Terdaftar di BEI Periode 2018-2022 I Nyoman Agus Martana; Nina Karina Karim
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2024): Jurnal Riset Mahasiswa Akuntansi, Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.1017

Abstract

Jenis penelitian ini adalah penelitian asosiatif dengan pendekatan kuantitatif yang bertujuan untuk menganalisis pengaruh underwriting ratio, rasio retensi sendiri, Premium Growth Ratio (PGR) dan Risk Based Capital (RBC) terhadap Return on Asset (ROA) perusahaan asuransi yang terdaftar di BEI periode 2018-2022. Sampel yang digunakan dalam penelitian ini yaitu sebanyak 14 perusahaan asuransi. Data dianalisis menggunakan metode regresi data panel menggunakan EViews 10. Hasil penelitian menunjukkan bahwa Risk Based Capital (RBC) berpengaruh positif signifikan terhadap Return on Asset (ROA) sedangkan underwriting ratio, rasio retensi sendiri dan Premium Growth Ratio (PGR) tidak memiliki pengaruh terhadap Return on Asset (ROA) perusahaan asuransi yang terdaftar di BEI periode 2018-2022. Underwriting ratio, rasio retensi sendiri, Premium Growth Ratio (PGR), Risk Based Capital (RBC) secara simultan atau bersama-sama berpengaruh signifikan terhadap Return on Asset (ROA) perusahaan asuransi yang terdaftar di BEI periode 2018-2022 sebesar 0,133845 atau 13,38 persen sedangkan 86,62 persen sisanya dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.
PEMBAYARAN ELEKTRONIK NON-BANK DAN KONTRIBUSINYA TERHADAP AKUNTABILITAS PADA UMKM DI KOTA MATARAM Nina Karina Karim; Siti Atikah; Indria Puspitasari Lenap
Indonesian Journal of Social Sciences and Humanities Vol. 2 No. 1 (2021): Edisi Maret 2021
Publisher : Indonesian Publication Center

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Abstract

Advances in technology have changed the way we do our daily activities. Cell phones and tablets are not only used as a means of communication and information dissemination but also as portals that are used for shopping, completing banking transactions and even participating in the stock exchange. With the increasingly affordable prices of these devices, and the easier it is for people to access the internet, more and more businesses are turning to smart devices instead of spending money to buy conventional cash registers to help their business operations. The availability of various applications that can be run with smart devices also affects the way a company runs its business. This study seeks to see what factors influence the consideration of using a non-bank electronic payment system and its contribution to business accountability in MSMEs in Mataram City. The results of research on 25 companies classified as MSMEs in Mataram City show that the factors that influence companies to use non-bank electronic payment modes are more directed to business characteristics and the wishes of business owners, not to customer characteristics, choices of other payment modes and benefits of payment modes other. In addition, the use of non-bank electronic payment modes has not been found to be beneficial for business accountability.
CORPORATE BRAND VALUE DAN NILAI SAHAM PERUSAHAAN Eni Indriani; Nina Karina Karim; Robith Hudaya; Widyastuti Widyastuti; Yusli Mariadi
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.23

Abstract

Investment in a company is expected to provide a profitable return and has an increasing share value. This study aims to determine the effect of trademarks on the value of the company's share. Furthermore, this research is developed to analyze the influence of brand value on the company's stock performance in the banking industry which is ranked in 100th of Indonesia's Most Valuable Brand. The results of this study found that the independent variable (brand value) has a significance value under 0.05 to the dependent variable (share value) with a positive direction. So it can be concluded that the trademark has a positive effect on the value of the company's shares on banking sector in Indonesia. This can be interpreted that the higher the value of the trademark, the higher the value of the company's stock.
RELEVANSI NILAI PENGUNGKAPAN INSTRUMEN KEUANGAN PERBANKAN INDONESIA: TELAAH PSAK 60 (REVISI 2014) Nina Karina Karim; Elin Erlina Sasanti; Eni Indriani; Indria Puspitasari Lenap; Widyastuti Widyastuti
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.26

Abstract

For go public banking entity, applying PSAK 60 (revised 2014) regarding disclosure of financial instruments in the financial statements is a necessity in order to provide information to readers of financial statements. Disclosure and presentation of information is a fundamental effort to provide information on financial statements for users of financial information. To be useful, accounting information must be relevant to meet the needs of users of financial statements in the decision making process. The purpose of this study is to examine the increased relevance of the value of disclosure of financial instruments after PSAK 60 (revised 2014) to banking company listed on the Indonesia Stock Exchange before and after PSAK 60 (revised 2014) is effective on 1 January 2015. The findings of this study indicated that somehow the quality of information disclosure of financial instrument has relevance to the decisions investors as reflected by the stock price. This is shown by the positive coefficient direction although the value of financial instrument disclosure coefficients shows the influence of financial instruments is not statistically significant, which indicates that the results of this study support the value relevance theory, whereby the higher level of financial instrument disclosure in the financial statements the higher the market value of equity firms.
ANALYSIS OF GROWTH OPPORTUNITY, NET WORKING CAPITAL, LEVERAGE, AND CASH CONVERSION CYCLE INFLUENCE ON CASH HOLDINGS OF COMPANIES FROM FOOD AND DRINK SUB SECTOR IN INDONESIA STOCK EXCHANGE I Gede Wiradharma; Herlina Pusparini; Nina Karina Karim
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.32

Abstract

The objective of this study is to analyze and determine the influence of growth opportunities, net working capital, leverage, and cash conversion cycle on cash holdings of food and beverage companies listed in Indonesia Stock Exchange. The population in this study is the entire manufacturing companies from food and beverage sub sectors listed in Indonesia Stock Exchange during 2010-2013. The samples in this study were 19 companies that were obtained based on purposive sampling method. Hypotheses testing based on multiple linear regression show that: (1) growth opportunity has no significant or positive influence on corporate cash holdings; (2) net working capital has significant and positive influence on corporate cash holdings; (3) leverage has no significant or positive influence on cash holdings company; (4) cash conversion cycle has no significant or negative effect on corporate cash holdings.
Co-Authors Animah Animah Devina Nasywa Kusuma Elin Erlina Sasanti Eni Indriani Herlina Pusparini I Gede Wiradharma I Nyoman Agus Martana Lenap, Indria Puspitasari Muhammad Ali Fikri Nungki Kartikasari Nurul Rizkiaeni Ganevia Robith Hudaya Robith Hudaya Siti Atikah Siti Atikah W Widyastuti Widyastuti Widyastuti Yusli Mariadi