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All Journal Dinamika Akuntansi Keuangan dan Perbankan Owner : Riset dan Jurnal Akuntansi JASF (Journal of Accounting and Strategic Finance) Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Bakti Humaniora
Bulan Karima Nurani
Magister Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Diponegoro
Humanities Chemistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Audit Challenges dalam Industri Fintech dan Cryptocurrency: Perspektif Regulatory Compliance dan Technology Risks Bulan Karima Nurani
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol. 3 No. 2 (2022): Periode Agustus 2022 - JEMA
Publisher : Universitas Ngudi Waluyo

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

Abstract

The rapid development of financial technology (fintech) and cryptocurrency creates new complexities in audit practices. This research analyzes audit problems in fintech companies focusing on regulatory compliance and technology risks, audit procedures for crypto assets and blockchain-based transactions, and audit methodology for peer-to-peer lending platforms. The study uses a qualitative approach with literature analysis and case studies of 15 fintech companies in Indonesia for the period 2020-2024. Results show that auditors face difficulties in understanding blockchain technology (78% of respondents), crypto asset validation (65%), and cyber risk assessment (82%). Peer-to-peer lending platforms require specific procedures in assessing credit quality and loss reserves. The research recommends developing specific audit standards for the fintech industry and improving auditor competence in digital technology. Abstrak Perkembangan pesat teknologi finansial dan mata uang kripto menciptakan kompleksitas baru dalam praktik audit. Penelitian ini menganalisis problematika audit pada perusahaan teknologi finansial dengan fokus pada kepatuhan regulasi dan risiko teknologi, prosedur audit untuk aset kripto dan transaksi berbasis rantai blok, serta metodologi audit platform pinjam meminjam berbasis teknologi. Studi menggunakan pendekatan kualitatif dengan analisis literatur dan studi kasus pada 15 perusahaan teknologi finansial di Indonesia periode 2020-2024. Hasil menunjukkan bahwa auditor menghadapi kesulitan dalam memahami teknologi rantai blok (78% responden), validasi aset kripto (65%), dan penilaian risiko siber (82%). Platform pinjam meminjam berbasis teknologi memerlukan prosedur khusus dalam menilai kualitas kredit dan cadangan kerugian. Penelitian merekomendasikan pengembangan standar audit spesifik untuk industri teknologi finansial dan peningkatan kompetensi auditor dalam teknologi digital.
PENERAPAN PSAK 101 PADA LAPORAN KEUANGAN BPRS DIBAWAH PENGAWASAN OJK REGIONAL 3 Aqil, Nur Ilham; Jayanti, Fitri Dwi; Indarto, Bambang Ahmad; Nurani, Bulan Karima
Dinamika Akuntansi Keuangan dan Perbankan Vol 14 No 2 (2025): Vol. 14 No. 2 2025
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v14i2.10057

Abstract

PSAK 101 merupakaan standar akuntansi yang digunakan sebagai pedoman akuntan untuk mempermudah entitas syariah dalam penyusunan dan penyajian pelaporan keuangan yang mudah dipahami dan juga dapat membandingkan antara laporan keuangan entitas syariah periode sebelumnya. Berdasarkan PSAK 101 laporan keuangan yang lengkap terdiri dari : laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, laporan rekonsiliasi pendapatan dan bagi hasil, laporan sumber dan penyaluran dana zakat, laporan sumber dan penggunaan dana kebajikan, catatan atas laporan keuangan. Penelitian ini dilakukan pada Bank Pembiayaan Rakyat Syariah (BPRS) yang diawasi oleh OJK Kantor Regional 3 Jawa Tengah. Adapun tujuan dari penelitian ini adalah untuk mengetahui apakah penyajian laporan posisi keuangan dan laporan laba rugi BPRS di Provinsi Jawa Tengah telah sesuai dengan PSAK No. 101?. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode deskriptif. Teknik studi literatur adalah suatu metode pengumpulan data melalui pemeriksaan atau peninjauan terhadap dokumen-dokumen yang terdiri langsung dari buku-buku, surat-surat, catatan harian, laporan-laporan, dan kajian terhadap dokumen-dokumen yang berkaitan dengan penelitian. Hasil dari penelitian yang penulis lakukan adalah BPRS di Provinsi Jawa Tengah sudah menerapkan PSAK secara penuh dalam pembuatan laporan keuangan, hanya saja masih terdapat perbedaan istilah dalam komponen-komponen laporan keuangannya.
Accounting Based Determinants of Stock Prices in LQ45 IDX Firms Jayanti, Fitri Dwi; Tantra, Arda Raditya; Nurani, Bulan Karima
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2871

Abstract

Stock prices reflect the market’s assessment of a company’s value and are influenced by fundamental factors, including capital structure, firm size, and profitability. The LQ45 Index represents companies with high liquidity and large market capitalization on the Indonesia Stock Exchange (IDX), making it important to understand the determinants of stock prices during the post-COVID-19 recovery period (2020–2024). This study aims to analyze the effect of the Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), firm size (SIZE), and Return on Assets (ROA) on the stock prices of LQ45 companies listed on the IDX during 2020–2024. Using a quantitative approach with panel data regression and a fixed effect model, the sample consists of 29 LQ45 companies consistently listed during the study period, yielding 145 firm-year observations. Data were obtained from annual financial reports and analyzed using EViews 13. The results indicate that DER has a positive but insignificant effect on stock prices (? = 0.457, p = 0.0539), DAR has a significantly negative effect (? = –8.235, p = 0.0188), while SIZE (? = 1.568, p = 0.0001) and ROA (? = 45.679, p = 0.0000) both have significantly positive effects. Profitability (ROA) is identified as the most dominant determinant of LQ45 companies’ stock prices, followed by firm size and capital structure (DAR). This study has theoretical implications for strengthening capital market research and opens opportunities for future studies to incorporate new variables, expand the temporal scope, or compare different stock indices to generate more comprehensive insights. Moreover, these findings provide valuable insights for investors and corporate management regarding the factors driving stock valuation in Indonesia’s premier equity index during the post-pandemic era.
PENINGKATAN DAYA SAING USAHA BERAS MELALUI PELATIHAN KEUANGAN DAN STRATEGI BRANDING PRODUK BERAS Jayanti, Fitri Dwi; Nurani, Bulan Karima; Bangsa, Jaya Ramadaey; Ariani, Dewi
Jurnal Bakti Humaniora Vol. 5 No. 2 (2025): DESEMBER 2025
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/jbh.v5i2.4724

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian nasional, khususnya pada sektor produksi beras sebagai kebutuhan pokok masyarakat Indonesia. Produksi Beras Sari Hasil Bumi di Weleri menghadapi tantangan dalam pengelolaan keuangan dan strategi branding produk di tengah persaingan pasar yang semakin ketat. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan daya saing usaha beras melalui pelatihan literasi keuangan dan pengembangan strategi branding produk. Metode pelaksanaan menggunakan pendekatan Participatory Action Research (PAR) yang terdiri dari empat tahapan: persiapan, pelaksanaan, pendampingan, dan evaluasi dengan total durasi 4 bulan. Kegiatan meliputi pelatihan intensif, workshop akuntansi dan manajemen keuangan, serta pendampingan berkala. Hasil kegiatan menunjukkan peningkatan pemahaman pelaku usaha dalam pencatatan keuangan, penyusunan laporan keuangan sederhana, dan pengembangan desain kemasan produk yang lebih menarik. Kegiatan ini memberikan dampak positif berupa peningkatan keterampilan pengelolaan usaha dan pengembangan branding produk yang dapat meningkatkan daya saing di pasar. Program ini diharapkan dapat menjadi model pemberdayaan UMKM sektor pangan yang berkelanjutan
Determinant Analysis of Residual Net Income in The Sharia Cooperative: Company Size as Mediator Nurani, Bulan Karima; Mukhibad, Hasan
JASF: Journal of Accounting and Strategic Finance Vol. 1 No. 1 (2018): JASF (Journal of Accounting and Strategic Finance) - June 2018
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.v1i01.23

Abstract

This study aims to identify the effect of owner’s capital and financing to residual net income (SHU), and how its effect when mediated with total assets. The population in this research are all Sharia Cooperatives which operates in Semarang regency, there are 25 cooperatives. Sampling technique used was purposive sampling technique, which finally obtained 13 cooperatives with 5 years’ period of observation. The method of analysis used to answer the hypothesis in this research are Path Analysis and Sobel Test. The results of this study indicates that owner’s capital and financing have a significant positive effect on total asset, owner’s capital has significant positive effect on net income, financing has no significant effect on net income, total asset has insignificant positive effect on net income, total asset did not succeed in mediating the effect of owner’s capital on net income, and total asset succeed in mediating the effect of financing on net income.
Pengaruh Pengungkapan Emisi Karbon, Eco-Efficiency, dan Inovasi Hijau Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi di Indonesia Tantra, Arda Raditya; Nurani, Bulan Karima; Ani, Dewi Ari
Dinamika Akuntansi Keuangan dan Perbankan Vol 15 No 1 (2026): Vol. 15 No. 1 2026
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v15i1.10399

Abstract

This study examines the impact of carbon emission disclosure, eco-efficiency, and green innovation on firm value among energy sector companies listed on the Indonesia Stock Exchange during 2022-2024. Using purposive sampling, 26 companies were selected based on specific criteria, resulting in 78 observations over the three-year period. The research employs panel data regression analysis with fixed effect model, using Tobin's Q as the proxy for firm value. Carbon emission disclosure is measured using the CDP framework with 18 disclosure items, eco-efficiency is assessed through ISO 14001 certification ownership, and green innovation is evaluated using four indicators based on the OECD framework. The results reveal that green innovation has a significant positive effect on firm value, indicating that Indonesian capital market investors place premium valuations on companies investing in environmental innovation. However, carbon emission and eco-efficiency show no significant impact on firm value. These findings suggest that while sustainability disclosure remains voluntary in Indonesia and lacks standardized frameworks, market participants are more responsive to tangible innovations that demonstrate competitive advantages and regulatory risk mitigation. Simultaneously, all three variables significantly influence firm value, confirming the relevance of comprehensive sustainability practices in value creation.
Co-Authors Ani, Dewi Ari Aqil, Nur Ilham Azzahra, Meiristiani Bambang Ahmad Indarto Bambang Ahmad Indarto Bangsa, Jaya Ramadaey Dewi Ari Ani DEWI ARIANI Fitri Dwi Jayanti Fuad Fuad Hasan Mukhibad Musafa, Dafa Agil Rahmatika, Ulya Satria Avianda Nurcahyo Tantra, Arda Raditya Thoha, Anis Malik