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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Teknik Industri Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment E-Dimas: Jurnal Pengabdian kepada Masyarakat AKUNTANSI DEWANTARA JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks TIJAB (The International Journal of Applied Business) International Journal of Social Science and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Ekonomi Global Masa Kini eBA Journal: Journal Economic, Bussines and Accounting BALANCE Jurnal Akuntansi dan Bisnis Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) JAZ: Jurnal Akuntansi Unihaz Cendekia : Jurnal Pengabdian Masyarakat Jurnal Akademi Akuntansi (JAA) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Fokus Manajemen Bisnis Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Community Empowerment Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Abdimas Bina Bangsa Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Indonesian Community Journal Procedia of Social Sciences and Humanities Journal of Governance, Taxation, and Auditing Warta LPM E-Amal: Jurnal Pengabdian Kepada Masyarakat JURALINUS Jurnal Manajemen Maranatha Aktsar: Jurnal Akuntansi Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review International Journal of Economic Integration and Regional Competitiveness
Nur Ravita Hanun
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Accounting Cost Determination Practices in Notary Office Company Establishment: Praktik Penetapan Biaya Akuntansi dalam Pendirian Perusahaan Kantor Notaris Nur Ravita Hanun; Dewi Novita Sari
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1500

Abstract

General Background The growth of business entities has increased demand for legally established limited liability companies requiring notarial services and structured financial management. Specific Background Many notary offices still manage service fees without formal accounting records, relying on informal calculations. Knowledge Gap Limited studies describe how accounting practices are actually applied in determining company establishment costs within notary offices. Aims This study examines the mechanism of fee determination, the conformity of accounting practices, and the supporting and inhibiting factors in setting the cost of establishing a limited liability company at a notary office in Sidoarjo Regency. Results Using a descriptive qualitative approach with interviews, documentation, and data triangulation, findings show that the office does not apply full costing or variable costing, but adopts cost-based pricing combined with market considerations and flexible negotiation. Pricing relies on historical archives rather than systematic bookkeeping, making profit measurement uncertain. Novelty The research provides an in-depth case-based analysis integrating cost accounting and behavioral perspectives in notarial services. Implications The study highlights the need for structured accounting records to support accurate cost calculation, transparency, and better financial decision-making in professional legal service offices. Keywords: Cost Accounting, Notary Fees, Company Establishment, Pricing Strategy, Behavioral Accounting Key Findings Highlights: Pricing relies on historical archives and informal calculations Negotiated packages depend on social and economic considerations Absence of bookkeeping limits profit evaluation accuracy
Corporate Governance Firm Size and Financial Condition Drive Textile Financial Performance: Tata Kelola Korporasi, Ukuran Perusahaan, dan Kondisi Keuangan Mempengaruhi Kinerja Keuangan Industri Tekstil Nur Ravita Hanun; Aulia Yunika Pradina
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1504

Abstract

General Background Financial performance is a critical indicator of corporate sustainability and investor confidence in manufacturing industries. Specific Background Textile companies face fluctuating financial stability, requiring effective governance mechanisms, adequate firm scale, and sound financial conditions to maintain profitability. Knowledge Gap Previous studies show inconsistent findings regarding the combined roles of independent commissioners, firm size, and financial distress in determining financial outcomes within the textile sector. Aims This study analyzes the relationships between independent commissioners, firm size, and financial distress and financial performance of textile firms listed on the Indonesian stock exchange. Results Using quantitative methods with secondary annual reports, purposive sampling of four firms, and multiple linear regression, the findings demonstrate that independent commissioners, larger firm size, and higher Altman Z-score values are positively and significantly associated with return on assets. Novelty The study integrates governance structure, organizational scale, and financial health indicators simultaneously within one empirical model for the textile industry. Implications The results provide evidence that stronger supervision, asset capacity, and healthier financial conditions support stable profitability and inform managerial and investment decisions. Keywords: Financial Performance, Independent Commissioners, Firm Size, Financial Distress, Textile Industry Key Findings Highlights: Board independence aligns with stronger profitability outcomes Larger asset base corresponds with superior returns Healthier Z-score reflects stable corporate condition
Pendampingan Legalitas Usaha Asosiasi Pengusaha Nasyiatul Aisyiyah Wilayah Sidoarjo rahmah utami budiandari; Rima Azara; Nur Ravita Hanun; Atik Wahyuni; Fitriyah Nur Indahsari
SINAR SANG SURYA Vol 9 No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4241

Abstract

Pangan merupakan kebutuhan primer, yang harus aman, sehat, bermutu, layak dan terjangkau. Pangan halal saat ini menjadi halal mandatory yang harus diterapkan. sertifikasi halal menjadi salah satu kewajiban bagi pengusaha makanan minuman. syarat mendapatkan sertifikasi halal adalah memiliki legalitas usaha. pendampingan ini ditujukan kepada asosisasi pengusaha Nasyiatul (APUNA), baru 10 % pengusaha yang memliki legalitas sehingga perlu dilakukan pendampingan legalitas usaha dan penerapan GMP. Adapun hasil dari pengabdian ini adalah peningkatan kemampuan mitra tentang keamanan pangan. Keberlanjutan kegiatan ini monitoring penerapan produksi yang sesuai dengan standar Good Manufacturing Practice / GMP sehingga makanan yang dikomersialkan aman dan halal.
Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies Sigit Hermawan; Nur Ravita Hanun; Nihlatul Qudus Sukma Nirwana; Clarisa Ika Candrawati
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.142

Abstract

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediatethe effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.
Posisi Strategis Internal Audit untuk Peningkatan Kinerja Perguruan Tinggi Nur Ravita Hanun; Surya Ningrum
Jurnal Akuntansi Publik Nusantara Vol. 2 No. 2 (2024): Jurnal Akuntansi Publik Nusantara (JURALINUS), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v2i2.117

Abstract

Transformasi sistem pendidikan tinggi yang terjadi sejak awal 1990-an, termasuk reformasi sektor publik yang dikenal sebagai New Public Management, telah meningkatkan pentingnya audit internal di perguruan tinggi. Muhammadiyah sebagai lembaga pendidikan terbesar di Indonesia membentuk konsorsium audit internal untuk meningkatkan pengendalian internal. Penelitian ini bertujuan mengeksplorasi implementasi dan fungsi audit internal di Perguruan Tinggi Muhammadiyah. Penelitian menggunakan pendekatan kualitatif studi kasus pada 3 Perguruan Tinggi Muhammadiyah. Pengumpulan data dilakukan melalui wawancara, Focus Group Discussion (FGD) dan dokumentasi kebijakan audit internal. Analisis data menggunakan model Miles dan Huberman dengan bantuan aplikasi NVIVO 12 plus untuk meningkatkan validitas dan reliabilitas penelitian. Implementasi audit internal di PTM sangat beragam sesuai tingkat kematangannya. Beberapa PTM masih fokus pada audit kepatuhan, sementara yang lain telah melaksanakan aktivitas audit yang lebih komprehensif meliputi perencanaan, realisasi, evaluasi dan pendampingan. Fungsi audit internal tidak hanya sebagai pengawas tetapi juga konsultan dan katalisator perubahan. Penelitian menemukan bahwa dukungan pimpinan universitas, kepatuhan terhadap regulasi, dan upaya mengurangi tindakan "kreatif" menjadi faktor pendorong implementasi audit internal. Sementara database yang tidak akurat dan keterbatasan SDM menjadi faktor penghambat. Implikasinya diperlukan standarisasi audit internal PTM. Penelitian ini penting untuk memahami peran strategis audit internal di PTM. Audit internal tidak hanya untuk memenuhi kewajiban regulasi tetapi juga mengoptimalkan fungsi pengawasan dan konsultasi. Penelitian selanjutnya dapat memperluas cakupan dengan menggunakan objek penelitian lain dan menambah data yang dieksplorasi. The transformation of higher education systems since the early 1990s, including public sector reforms known as New Public Management, has increased the importance of internal audit in higher education. Muhammadiyah as Indonesia's largest educational institution established an internal audit consortium to enhance internal control. This study aims to explore the implementation and function of internal audit in Muhammadiyah Higher Education Institutions. The research uses a qualitative case study approach at 3 Muhammadiyah Higher Education Institutions. Data collection was carried out through interviews, Focus Group Discussions (FGD) and documentation of internal audit policies. Data analysis used the Miles and Huberman model with NVIVO 12 plus application to improve research validity and reliability.The implementation of internal audit in Muhammadiyah Higher Education varies according to their maturity level. Some institutions still focus on compliance audits, while others have carried out more comprehensive audit activities including planning, realization, evaluation and assistance. The internal audit function serves not only as a supervisor but also as a consultant and catalyst for change. The research found that university leadership support, regulatory compliance, and efforts to reduce "creative" actions are driving factors for internal audit implementation. Meanwhile, inaccurate databases and limited human resources are inhibiting factors. The implication is that standardization of internal audit in Muhammadiyah Higher Education is needed.This research is important for understanding the strategic role of internal audit in Muhammadiyah Higher Education. Internal audit is not only to fulfill regulatory obligations but also to optimize supervisory and consulting functions. Further research can expand the scope by using other research objects and adding more data to be explored.
THE EFFECT OF GOOD CORPORATE GOVERNANCE, ESG DISCLOSURE, AND GREEN INNOVATION ON FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES FOR THE PERIOD 2021-2024 (A STUDY OF THE BASIC INDUSTRY AND CHEMICAL SUB-SECTORS ON THE INDONESIA STOCK EXCHANGE) Nabila Ramadhanty A; Nur Ravita Hanun
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 11 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i11.426

Abstract

Objective: This study aims to determine the effect of GCG, ESG Disclosure, and Green Innovation on Financial Performance (ROA). Method: This study uses a quantitative method. The research subjects are companies in the basic and chemical industry sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The sampling technique used was purposive sampling, resulting in 34 companies that met the criteria. The analysis technique used in this study was multiple linear regression.  Results:  The results of the study show that: (1) GCG, proxied by an independent board of commissioners, has no effect on financial performance, (2) ESG Disclosure has an effect on financial performance, (3) Green Innovation has no effect on financial performance in companies in the basic and chemical industry sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Novelty: The study identifies how GCG, ESG Disclosure, and Green Innovation differently influence financial performance within the basic and chemical industry sub-sector in Indonesia, showing that ESG Disclosure uniquely affects financial performance while GCG and Green Innovation do not.
THE EFFECT OF INTEREST INCOME GROWTH, CAPITAL STRUCTURE, AND DIGITAL TRANSFORMATION ON FINANCIAL PERFORMANCE WITH COMPANY SIZE AS A MODERATING VARIABLE Rahmad Ramdani; Nur Ravita Hanun
International Journal of Economic Integration and Regional Competitiveness Vol. 3 No. 3 (2026): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v3i3.504

Abstract

Objective: This study aims to analyze the influence of interest income growth, capital structure, and digital transformation on financial performance, with company size as a moderating variable. Method: This study uses a quantitative approach with secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange. The sample was selected based on purposive sampling and analysis using moderated regression. Results: The results show that interest income growth has no effect on financial performance, capital structure has no effect on financial performance, while digital transformation does. In addition, company size weakens the relationship between interest income growth and financial performance, but strengthens the relationship between capital structure and digital transformation on financial performance. Novelty: The findings of this study indicate that the mechanism of utilizing digital technology advances can play a role in influencing a company's financial performance practices.
OPERATIONAL EFFICIENCY AS A BRIDGE: ESG, GOVERNANCE, AND FINANCIAL PERFORMANCE IN STATE-OWNED ENTERPRISES Nur Ravita Hanun; Rita Ambarwati; Faulorozi Sumartono
International Journal of Economic Integration and Regional Competitiveness Vol. 3 No. 7 (2026): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v3i7.531

Abstract

Objective: This study looks at how operational efficiency acts as a mediator between ESG, environmental costs, governance, and SOE financial performance in Indonesia. Method: The study used quantitative panel data from 65 SOEs’ annual, sustainability, and financial reports from 2020 to 2023. Variables cover ESG (GRI-based), CSR as environmental costs, independent commissioner proportion for GCG, and ROA for financial performance. Panel data regression analysis is performed with EViews 12 software. Results: This study shows that only ESG can improve financial performance and reduce the OEOI ratio through operational efficiency, while environmental costs and the implementation of GCG do not have a significant impact, either directly or indirectly, on financial performance. These results show the need to include embedding efficiency into ESG plans to guarantee both sustainability and profitability in state-owned companies. Novelty: This strategy emphasizes OEOI's mediation function among ESG, environmental expenses, GCG, and SOE financial performance. The OEOI ratio is presented in this study as a new mediating construct in the examination of ESG and financial performance. It closes a gap in the literature on how operational effectiveness might serve as a link between financial performance and sustainability initiatives, especially in the little-studied setting of state-owned enterprises (SOEs) in developing nations. Financial performance and operational efficiency are improved in SOEs through effective ESG integration. To avoid environmental expenses and Good Corporate Governance (GCG) becoming merely formalities without real value, so these expenditures must be strategically integrated.
Co-Authors Ade Irma Suryani Lating Ade Prasetya, Atina Nabila Aisha Hanif Ajeng Tita Nawangsari Amelia Fitri Agustin Amrulloh, Muhlasin Andry Rachmadany Anggraini, Amelia Putri Apriliana Sari, Indah Arief Senja Fitrani, Arief Senja Aripratiwi, Ratna Anggraini Astriani, Cindy Atik Wahyuni Atikha Sidhi Cahyana Atina Nabila Aulia Yunika Pradina Binti Nadhifa Clarisa Ika Candrawati Denisa Iselina Suwandono Detak Prapanca Dewi Novita Sari Diah Ayu Rintan Sulistiorini Dina Dwi Oktaviarini Dina Dwi Oktaviarini Duwi Rahayu Dwi Yandari, Aprilya Eka Sabela Erika Puspita Sari Eva Hidayatul Khusnah Faulorozi Sumartono Fitriyah Nur Indahsari Fransisko, Eka Duwi Hadiah Fitiyah Hadiah Fitriah Hadiah Fitriyah Hana Catur Wahyuni Handayani, Henna Hardika Dwi Hermawan Hartinah , Siti Heri Widodo Hidayat, Anastasya Putri Imashev Aibek Baduanovich Indah Apriliana Sari Wulandari Indahsari, Fitriyah Nur Inggit Mardiyah Inggit Marodiyah Jannah, Binti Shofiatul Junjunan, M Ilyas Khafidin Khafidin Lukman Hudi M Ilyas Junjunan Maudy Nur Arifianti Maulidiyah, Indri Maulidiyah, Innaki Maulidiyah, Innaki Ramadhani Mochammad Ilyas Junjunan Muhammad Yani Muhammad Yani Muhammad Yani, Muhammad Nabila Ramadhanty A Nadhifah, Binti Nihlatul Qudus Sukma Nirwana Ningrum, Surya Noor Reta Dwi Sari Nuriza, Vivin Nuriza, Vivin Ramadhani Nuryulia Praswati, Aflit Oktaviarini, Dina Dwi Pandansari, Ayu Putri Ayunda Anggraeni Rachmadhany, Andry Rahmad Ramdani Rahmah Utami Budiandari Retno Wulandari Rima Azara Rina Setya Ningrum Rita Ambarwati Rizki Eka Febriansah Rosfian, Ilma Zulfiana Rosmawati Andriani Utami S. Wulandari, Indah Apriliana Sabela, Eka Sari, Erika Puspita Sari, Roro Yona Novita Sari, Sonia Puspita Sartono SETIYANINGSIH , Titik Agus Setiyono, Wisnu Panggah Sigit Hermawan Siti Aisyah Sriwahyuni, Diana Surya Ningrum Surya Ningrum Syarifa Ramadhani Nurbaya Virgianti, Leli Eka Wulandari, Hanifa Putri Wulandari, Indah Apriliana Sari