Article Per Year (5 Year)
p-Index From 2021 - 2026
1.648
P-Index
This Author published in this journals
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
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
The Effect of Behavioral Bias on Investment Decisions Through Risk Perception as a Mediating Variable Setiya Amelia Vega; 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.v3i1.152

Abstract

This research seeks to examine how three behavioral biases—dispositioneeffect, herding behavior, and blue chippstock bias—oniinvestment decision, considering risk perception as a mediating factor among retail investors PT. Phintraco Sekuritas Surabaya. The scope of this study includes testing the direct and indirect influences between variables through an explanatory quantitativeeapproach. Data was gathered from 100 participants throughaa Likerttscale questionnaireeand subsequently analyzed utilizing data quality assessments, classical assumption evaluations, multipleelinear regression, and Sobel tests to investigate the mediating effect. The results suggest that herd behavior and a preference forrblue-chip stocks have a significant influenceeon the perception of risk, while the dispositioneeffect has no influence. In testing investment decisions, only herding behavior and risk perception showed a significant effect, while the effects of disposition and blue chip stock bias had no direct effect. The Sobel test has shown thattrisk perceptionnmediates the relationshippbetween herding behavior and the blue-chip stocks biasiin investment decisions, but not the influence of disposition effect. Overall, the study concludes that herding behavior and perceptions of blueechip stocks shape riskpperception, which ultimately influences investmenttdecisions, thus proving that risk perception is an important mediator in the retail investor behavior model.
Traditional Accounting Practices in The Financial Management of The Jaranan Rogo Jati Putro Community in Sidowarek Ngoro Village Yola Nindy Aprillia; 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.v3i1.164

Abstract

This study aims to describe traditional accounting practices in the financial management of the Rogo Jati Putro Horse Dance Community in Sidowarek Village and analyze its role in the accountability and sustainability of the arts community. The study uses a qualitative approach with a case study method through interviews, participatory observation, and documentation of the chairperson, members, and cultural observers. The results show that financial records are kept manually and simply based on the values of honesty, trustworthiness, and mutual trust among members. This system creates social transparency even though it does not follow modern accounting standards. In addition, spiritual and cultural values are reflected through the slametan ritual as a form of gratitude and moral responsibility to God. This traditional accounting practice not only functions as a financial recording tool but also as a social mechanism that strengthens solidarity, maintains community integrity, and preserves local cultural values.
The Influence of Good Corporate Governance Mechanisms on Financial Performance Mediated by Financial Risk Yovita Putri Aprilia; 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.v3i1.165

Abstract

This research examines the impact of Good Corporate Governance (GCG) mechanisms on financial performance, with financial risk acting as a mediating variable, in banking firms listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The study is motivated by the crucial role of effective corporate governance in ensuring sustainable banking performance amid dynamic global economic developments. A quantitative approach with a causal research design was employed. The sample consisted of banking companies selected using purposive sampling, based on the availability of complete financial reports and consistent disclosure of GCG practices. Secondary data were collected from published annual reports and financial statements. The data were analyzed using multiple linear regression and path analysis to assess both direct and indirect relationships among the variables. The findings demonstrate that GCG mechanisms exert a positive and significant influence on financial performance. In addition, financial risk has a negative effect on financial performance and serves as a partial mediator in the relationship between GCG and financial performance. These results suggest that the effective implementation of GCG not only enhances financial performance directly but also indirectly through improved financial risk management. This study is expected to provide valuable insights for company management, investors, and regulators in reinforcing corporate governance practices and maintaining stability within the banking industry.
Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR) Melalui Media Sosial dan Sustainability Report Nur Anisah; Fadia Ayu Silfia; Milla Dunna Ilma
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 1 (2024): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.1.2024.160-171

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana pengungkapan sukarela tanggung jawab sosial perusahaan oleh perusahaan Indonesia di media sosial dan untuk membandingkannya dengan pengungkapan sustainability report. Penulis menggunakan perusahaan publik Indonesia yang terdaftar dalam Indeks SRI-KEHATI sebagai sampel. Selanjutnya, dengan menggunakan perangkat lunak NVIVO, penulis menganalisis secara kualitatif kegiatan CSR yang diungkapkan di media sosial perusahaan dan sustainability report dengan pendekatan interpretatif. Temuan – Temuan menunjukkan bahwa perusahaan Indonesia masih menunjukkan tahap awal pengungkapan CSR sukarela berbasis media sosial. Selanjutnya, isu tentang pelatihan, pendidikan dan pengembangan keterampilan mendominasi pengungkapan perusahaan. Akhirnya, perusahaan Indonesia mengungkapkan lebih sedikit informasi CSR di media sosial mereka daripada di sustainability report. Pengungkapan CSR berbasis media sosial di negara berkembang relatif kurang dipelajari. Dengan demikian, tulisan ini secara empiris menunjukkan topik dan intensitas pengungkapan CSR di media sosial dan perbandingan antara jenis pengungkapan CSR ini dengan pengungkapan CSR menggunakan media lain.
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