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All Journal AKUNTABILITAS Krisna: Kumpulan Riset Akuntansi Assets: Jurnal Akuntansi dan Pendidikan Aktiva : Jurnal Akuntansi dan Investasi Eksis: Jurnal Riset Ekonomi dan Bisnis JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Akuntansi Bisnis Proceeding International Conference on Digital Education and Social Science

Nur Anisah

ITEBIS PGRI Dewantara Jombang

Author-ID : 2585767

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Perubahan Harga Bahan Bakar Minyak Terhadap Investasi Saham Perusahaan Transportasi Darat Dian Sulistyo Widiarti, Nur Anisah, Lilik Pujiati,
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 12 No. 1 (2017): April - September
Publisher : STIE PGRI Dewantara Jombang

abstractThis study aims to determine whether there are significant differences abnormal return and trading volume activity on ground transportation company shares listed on the Indonesia Stock Exchange before and after the announcement of the reduction in fuel prices on April 1, 2016. The analysis method used in this study is event study , The research period for 14 days around the announcement date, ie 7 days before and 7 days after the announcement of the announcement. The population used in this study is a transport company listed in Indonesia Stock Exchange sectoral index. Sample selection is done by purposive sampling method and sample obtained in this study amounted to 10 ground transportation company. Data analysis technique using Kolmogorov Sminorv test and Paired Sample t-test. The results of this study indicate that there are no significant differences in abnormal stock returns before and after the announcement of the reduction in fuel prices. But there are significant differences in the stock trading volume activity before and after the announcement of the reduction in fuel prices.Keywords: Announcement decline in BBM, Abnormal Return, Trading Volume Activity, Event StudyÂ abstrakPenelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan yanng signifikan abnormal return dan trading volume activity saham pada perusahaan transportasi darat yang terdaftar di Bursa Efek Indonesia sebelum dan sesudah pengumuman penurunan harga BBM pada tanggal 1 April 2016. Metode analisis yang digunakan dalam penelitian ini adalah event study.Periode penelitian yang digunakan selama 14 hari di sekitar tanggal pengumuman, yaitu 7 hari sebelum pengumuman dan 7 hari sesudah pengumuman.Populasi yang digunakan dalam penelitian ini adalah perusahaan transportasi yang terdaftar dalam Indeks sektoral Bursa Efek Indonesia.Pemilihan sampel dilakukan dengan metode purposive sampling dan sampel yang diperoleh dalam penelitian ini berjumlah 10 perusahaan transportasi darat. Teknik analisa data menggunakan Kolmogorov Sminorv test dan Paired Sample t-test. Hasil penelitian ini menunjukkan bahwa tidak terdapat perbedaan signifikan abnormal return saham sebelum dan sesudah pengumuman penurunan harga BBM. Tetapi terdapat perbedaan signifikan trading volume activity saham sebelum dan sesudah pengumuman penurunan harga BBM.Kata Kunci : Pengumuman Penurunan BBM, Abnormal Return, Trading Volume Activity, Event Study

PERLAKUAN AKUNTANSI IJARAH DALAM PEMBIAYAAN MULTI JASA BERDASARKAN PSAK 107 PADA PT. BPRS LANTABUR TEBUIRENG JOMBANG Nur Anisah, Oktaviani Mariyanti,
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 10 No. 2 (2015): Oktober - Maret
Publisher : STIE PGRI Dewantara Jombang

abstractThis study aims to determine the suitability of the accounting treatment of multi-service financing in PT. BPRS Lantabur Tebuireng Jombang with SFAS 107 on accounting Ijara. The kind of research was using descriptive-qualitative methods. The data used was the qualitative and quantitative data which were collected from literary study and field study methods, consisted of observation, interviews and documentation of the company. The results showed that the accounting treatment multiservice financing in PT. BPRS Lantabur was in accordance with SFAS 107 on accounting Ijara.Keywords: ijara, finance, multi service, PSAK 107Â abstrakPenelitian ini bertujuan untuk mengetahui kesesuaian perlakuan akuntansi pembiayaan multijasa pada PT. BPRS Lantabur Tebuireng Jombang dengan PSAK 107 tentang akuntansi ijarah. Penelitian yang dilakukan menggunakan metode penelitian kualitatif-deskriptif. Jenis data yang digunakan adalah data kualitatif dan kuantitatif yang diperoleh dengan dua metode, yaitu metode studi kepustakaan dan metode studi lapangan yang terdiri dari observasi, wawancara dan dokumentasi perusahaan. Hasil penelitian menunjukkan bahwa perlakuan akuntansi pembiayaan multijasa pada PT. BPRS Lantabur telah sesuai dengan PSAK 107 tentang akuntansi ijarah.Kata kunci: ijarah, pembiayaan, multi jasa, PSAK 107

Implementasi Transaksi Non-Tunai Sebagai Dasar Tata Kelola Pemerintah Yang Baik: Studi Kasus pada Pemerintah Kabupaten Jombang Suluh Hendrawan; Nur Anisah; Lina Nasihatun Nafidah
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The implementation of non-cash transactions in local governments is the government's step in the struggle for the public interest. This study discusses how to implement non-cash transactions in local government in an effort to realize good governance. With qualitative case studies obtained, the data in this study were collected by in-depth interviews. The results of this study prove that accountability, approval and administrative order have been successfully completed in the implementation of non-cash transactions. However, the efficiency of the use of the budget has not been able to optimize. Besides that, at the level of strategy, the system and structure are already running well. Factors of ability, human resources and leadership style that need to be considered in order to be successful in supporting good governance management strategies.

Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah Nur Anisah; Langgeng Prayitno Utomo
Assets: Jurnal Akuntansi dan Pendidikan Vol 6, No 2 (2017)
Publisher : Universitas PGRI Madiun

This study aims to determine the perception of accountants on accounting principles of sharia in Islamic financial institutions. This type of research using qualitative methods to survey respondents is an accountant who worked at BMT As-Salam and BMT-Mojoagung Maslahah in Jombang. The results showed that according to the accountant at the two institutions that they work BMT place already apply accounting principles of sharia, the humanist, emancipatory, transcendental and teological although its application is not perfect. Balance and fairness to the owners, managers and users of funds may be a dilemma in operation.Keywords: perception, accountants, accounting principles of sharia, Islamic financial institutions

ANALISIS PRODUK EFEK BERAGUNAN ASET SYARIAH DAN PERBANDINGANNYA DENGAN KONVENSIONAL Nur Faizin Muhith; Aryo Prakoso; Nur Anisah; Husnul Hatimah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 4 No. 2 (2021): Juli - Desember (2021)
Publisher : STIE PGRI Dewantara Jombang

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

This article is a literature review that aims to describe, explain, and answer in more detail the problems of conventional Asset-Backed Securities (ABS) and compare them with sharia ABSs. From the results of the literature review, it is known that conventional ABS and sharia ABS are not much different in concept. Sharia ABS in its issuance is still based on sharia principles. Furthermore, there are two sharia ABSs, namely Collective Counter Investment (CCI), the second ABS issued by asset financial institutions. The difference between the two lies in the issuer and the assets that form the basis of the Islamic Securities issuer. The result of this paper is that it can increase literacy, especially in asset-backed securities products, and provide direction for further research.

PERILAKU AKUNTAN DALAM PROSES PENYUSUNAN LAPORAN KEUANGAN Nur Anisah
Aktiva : Jurnal Akuntansi dan Investasi Vol 7, No 2 (2022): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v7i2.1616

Â Â Â Â Sikap merupakan sarana dalam mewujudkan perilaku, yang mana sikap merupakan hal yang mencakup semua kecenderungan yang bermanfaat maupun tidak dari tujuan manusia, objek, ide dan situasi yang ada. Penelitian ini bertujuan untuk mengetahui bagaimana sikap dalam etika proses penyusunan laporan keuangan pada PT BPR Bank Jombang Perseroda. Metode penelitian yang digunakan yaitu metode kualitatif deskriptif dengan menjelaskan secara mendalam terkait dengan sikap dalam etika proses penyusunan laporan keuangan di PT BPR Bank Jombang Perseroda. Teknik pengumpulan data dalam penelitian ini menggunakan observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa para akuntan di PT BPR Bank Jombang Perseroda menunjukkan sikap afektif positif terhadap etika proses penyusunan laporan keuangan perusahaan. Para akuntan menunjukkan sikap afektif positif seperti perasaan senang, merasa perlu, merasa penting untuk menerapkan suatu etika dalam proses penyusunan laporan keuangan perusahaan. Seperti menyusun laporan dengan berlandaskan etika seorang akuntan, berdasarkan standar keuangan perusahaan, maupun menyusun laporan dengan memperhatikan tugas antar karyawan.

PENGARUH FRAUD PENTAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Nuke Rachma Prasasty; Nur Anisah
Jurnal Review Pendidikan dan Pengajaran (JRPP) Vol. 6 No. 4 (2023): Volume 6 No 4 Tahun 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v6i4.22699

Penelitian ini memanfaatkan pendekatan fraud pentagon theory guna mengidentifikasi pemicu kecurangan dalam laporan keuangan. Teori ini ada lima elemen, yakni pressure, peluang, rasionalisasi, kompetensi, dan arogansi. Hasil studi menunjukkan bahwa tekanan berasal dari target keuangan, peluang muncul dari pengawasan yang tidak efektif, rasionalisasi terkait adanya pergantian auditor, kompetensi yang terkait oleh pergantian direksi, dan arogansi yang termanifestasikan dalam foto CEO, semuanya dapat menjadi pendorong terjadinya kecurangan. Di sektor keuangan, yang dianggap memiliki risiko tinggi kecurangan, sangat penting untuk memahami penyebab kecurangan ini. Studi ini dapat meningkatkan pemahaman kita tentang bagaimana kecurangan terjadi dalam laporan keuangan perusahaan dan bagaimana kita dapat mencegah dan menemukannya.Penelitian ini menggunakan pendekatan kuantitatif yaitu menerapkan berbagai metode, seperti analisis statistik deskriptif, pemeriksaan asumsi klasik, dan pengujian hipotesis. Hasil penelitian ini menunjukkan adanya rasionalisasi yang mempunya pengaruh pada terjadinya kecurangan dalam pelaporan keuangan. Sementara itu, faktor-faktor seperti tekanan, peluang, kompetensi, dan arogansi ternyata tidak memiliki dampak signifikan terhadap kecurangan dalam laporan keuangan.

THE EFFECT OF GREEN ACCOUNTING AND INTELLECTUAL CAPITAL ON FIRM VALUE WITH BUSINESS STRATEGY AS A MODERATION VARIABLE Kusmawati, Siska Dila; Anisah, Nur
Jurnal Akuntansi Bisnis Vol 18, No 1 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i1.7871

Background: The growing emphasis on sustainability and intellectual capital in corporate decision-making has led to increased interest in understanding their impact on firm value. In particular, business strategy may play a crucial role in moderating these relationships.Objective: This study aims to examine the effect of green accounting and intellectual capital on firm value, with business strategy as a moderating variable.Research Methods: The study focuses on 10 coal sector companies and 10 food and beverage sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. Using a purposive sampling approach, 20 companies were selected as research samples. The hypotheses were tested using SPSS software and multiple linear regression models with Moderated Regression Analysis (MRA).Research Results: The findings indicate that green accounting has a significant positive effect on firm value in coal sector companies but an insignificant negative effect in food and beverage sector companies. Intellectual capital has a significant positive effect on firm value in both sectors. Furthermore, business strategy moderates the relationship between green accounting and firm value, showing a significant negative effect in coal sector companies but a positive effect in food and beverage sector companies. Business strategy also strengthens the positive effect of intellectual capital on firm value in both sectors.Authenticity/Novelty of Research: This study provides new insights by incorporating business strategy as a moderating variable in the relationship between green accounting, intellectual capital, and firm value across different industry sectors.

The Effect of Good Corporate Governance and Inflation on Financial Distress with Financial Performance as a Mediating Variable Arsintya Dewi Wulandari; Nur Anisah
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.126

The purpose of this study is to examine how good corporate governance and inflation affect financial distress using financial performance as a mediating variable. This research focuses on companies that were listed between 2020 and 2024 in the Indonesia Stock Exchange's (IDX) apparel and luxury goods subsector. The methodology used in this study is quantitative. A final sample of 14 firms was chosen by purposive sampling from the 24 enterprises that made up the research population. Data testing and analysis were carried out using descriptive statistical tests, classical assumption tests, multiple linear regression analysis, partial tests (t-tests), coefficient of determination tests (Adjusted R Square), and PROCESS Macro Hayes mediation tests using SPSS 27 software. The results show that good corporate governance has a positive and significant effect on financial performance, while inflation has a negative and significant effect on financial performance. In addition, good corporate governance has a positive and significant effect on financial distress, inflation has a positive and non-significant effect on financial distress, and financial performance has a negative and significant effect on financial distress. The mediation test shows that financial performance is unable to mediate the effect of good corporate governance on financial distress, but is able to mediate the effect of inflation on financial distress.

Earnings Manipulation Analysis Using Beneish M-Score in Textile and Garment Companies on IDX 2020-2024 Novi Purwaningsih; Nur Anisah
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.147

This study aims to analyze the application of the Beneish M-Score Model in detecting indications of earnings manipulation in textile and garment companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The Indonesian textile industry is facing a structural crisis with 60 companies closing since 2022, mass layoffs reaching 80,000 workers, and factory utilization dropping to 45-50%. The results show that of the 15 sample companies, 7 companies (46.67%) are indicated to have engaged in earnings manipulation based on the M-Score threshold > -2.22, namely Inocycle Technology Group, Asia Pacific Investama, Pan Brothers, Century Textile, Eratex Djaja, Asia Pacific Fibers, and Sunson Textile. The companies with the highest risk are Inocycle Technology Group (maximum M-Score 39.07), Asia Pacific Investama (maximum M-Score 54.78), and Pan Brothers (maximum M-Score 26.60). Trend analysis shows a pattern of progressive deterioration in several companies in line with worsening industry conditions. The TATA (Total Accruals to Total Assets) and DSRI (Days Sales in Receivables Index) components are the dominant indicators of manipulation. This research provides practical contributions for investors, creditors, and regulators in identifying early warning signals related to the quality of financial reporting.

Co-Authors Arsintya Dewi Wulandari Aryo Prakoso Fadia Ayu Silfia Husnul Hatimah Kusmawati, Siska Dila Lina Nasihatun Nafidah Milla Dunna Ilma Novi Purwaningsih Nuke Rachma Prasasty Nur Faizin Setiya Amelia Vega Suluh Hendrawan Utomo, Langgeng Prayitno Yola Nindy Aprillia Yovita Putri Aprilia

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