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All Journal Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Darmajaya Martabe : Jurnal Pengabdian Kepada Masyarakat EQIEN - JURNAL EKONOMI DAN BISNIS EKUITAS (Jurnal Ekonomi dan Keuangan) GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis dan Akuntansi Kumawula: Jurnal Pengabdian Kepada Masyarakat Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Journal of Governance, Taxation, and Auditing
Nurul Hasanah Uswati Dewi
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : The Indonesian Accounting Review

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Accountants? perceptions regarding to business and profession ethics (A study on the alumnus of STIE Perbanas Surabaya) Dewi Setyorini; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 5, No 1 (2015): January - June 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i1.493

Abstract

This study is aimed to determine the differences in the perception of the accounting student alumnus of STIE Perbanas Surabaya regarding the ethics of business and profession based on gender. The type of data used is primary data using question-naires. The sampling technique is using non-probability samples based on purposive sampling technique. The number of samples processed is 85 respondents from the accounting student alumnus of STIE Perbanas Surabaya. The statistical analysis tool is the Mann Whitney Test using SPSS version 16.0. The first hypothesis of this study can be concluded that there are differences in the perceptions of the account-ing student alumnus regarding the ethics of business and accountant profession based on gender. The second hypothesis indicates that there is no difference in the perception of the accounting student alumnus regarding the ethics of business and accountant profession based on gender, which has a significance level under 0.05 or 5 percent.
PANDANGAN PEMILIK BADAN USAHA ISLAM TERHADAP AKUNTABILITAS DAN MORALITAS Nurhidayah Chairany Permatasari; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 1, No 2 (2011): TIAR - July 2011
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.41

Abstract

In this accounting, it is aimed at providing economic information that is used as one basis fordecision making. Many academics and practitioners tend to ignore that accounting is also amedia for accountability. It is shown from the widespread practice of earnings managementin various economic entities. Islamic accounting is considered a new discourse in the scienceof stating the consistency of accounting for accounting purposes as a media ofaccountability. Such condition enables this researcher to conduct research in deep analysison the view of the owner of a Islamic business entity for the aspects of accountability andmorality. This research is a qualitative research using phenomenological approach which isto examine the awareness of one's perspective about things. This study used a simplequalitative analysis of the process of data reduction, data display, and conclusion drawing.Views of the owner of a business entity towards accountability and morality of Islam are fair.It is also the fact that they do not regard the abuse of trust and responsibility is a naturalthing. It is assumed that accountability and morality are important and they should beimplemented. With a view from the respondents, it is believed that Islamic accounting isproved to be a suitable alternative for solving the problem of accountability and morality ofconventional accounting
Exploring accounting control for cash revenue and disbursement in micro enterprises Nur'aini Rokhmania; Nurul Hasanah Uswati Dewi; Pepie Diptyana
The Indonesian Accounting Review Vol 10, No 2 (2020): July - December 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i2.2036

Abstract

This study aims to describe the implementation of accounting procedures and internal control in micro enterprises. The research data were obtained from source persons consisting of micro business owners 'LBB Surabaya' and 'Travel Pahlawan', employees, and customers. The data were analysed using a descriptive qualitative. The results showed that the accounting records maintained were Cash Books that were matched with bank records. There have been no written accounting procedures and reconciliation between company’s cash records and bank books. Internal control was implemented in the form of good communication and values in holding trust. However, it is necessary to carry out reconciliation, transaction documentation and document archiving well and minimize cash transactions to reduce the risk of fraud and increase the accuracy of accounting data.
The effect of environmental performance, firm size, and profi tability on environmental disclosure Jane Adriana; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 8, No 1 (2018): January - June 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i1.953

Abstract

These studies aims to examine and analyze the effect of environmental performance, fi rm size, and profi tability on environmental disclosure in mining companies, participating in PROPER Program and are listed on the Indonesia Stock Exchange (IDX) period 2012-2015. This study is an explanatory study using quantitative approach. The sample consists of 52 respondents from 13 companies x 4 (period 2012-2015). There were 4 outlier data obtained, therefore the final sample used is 48 selected using a purposive sampling technique. The data were analyzed using a classical assumption test and multiple linear regression analysis. The results show that environmental performance and fi rm size have positive effect on environmental disclosure, while profi tability has no effect on environmental disclosure. This study has limitations on the number of samples, because there are still many companies that have not participated in the PROPER program. It can be implied that this study illustrates that the companies to be more concerned about the environment. Therefore, it is recommended that further research use more research samples.
The effect of stock return and ownership structure on investment risk in manufacturing companies listed on the Indonesian Stock Exchange (IDX) 2011 - 2013 Anggraeni Meliana; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 5, No 2 (2015): July - December 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.649

Abstract

This research aims to examine the effect of stock returns and ownership structure on the investment risk. The variables of this study are dependent variable, consisting of investment risk, and independent variable, consisting of stock return and ownership structure. The ownership structure in this study is measured using managerial own-ership and institutional ownership. The study sample consists of 101 manufacturing companies listed on the Indonesian Stock Exchange (IDX) 2011-2013. The result indicates that stock return has a positive effect on investment risk. If the investors expect the higher return rate, they must have the courage to bear the higher risk. The ownership structure does not have a negative effect on investment risk. It is because the ownership structure of a company is not included among the factors that affect the size of the investment risk that is likely to be experienced by investors. The implication of this study is that investors pay less attention to the ownership of the company to be invested. Therefore, the investors are expected to be more aware of the importance of ownership and corporate governance. Thus, it can reduce the failure experienced by investors in investing.
THE ROLE OF COOPERATIVE INSTITUTION AND BANKING INSTITUTION FOR BUSINESS CONTINUITY (GOING CONCERN) OF TRADITIONAL MARKET TRADER IN PUCANG SURABAYA Nur Aina; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 3, No 1 (2013): TIAR - January 2013
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i01.210

Abstract

The existence of many large modern markets around Pucang Market becomes a challenge formarket traders to be sustainable or going concern. This study aimed to determine the role of cooperativeand banking institutions for business continuity of traditional market in Surabaya PucangMarket. It uses descriptive qualitative in which focuses on issues or phenomena that exist atthe time of the research conducted or actual problems, then describe the facts about the issuesunder investigation accompanied by rational and accurate interpretation. The data was collectedthrough direct interviews and observations to the merchant market and ask the data to the Headof Pucang Market. From interviews and observations can be known that the loan is on offer aswell as the cooperative bank does not affect business continuity, because of fearing the risk of notbeing able to pay for borrowing at banks or cooperatives so that the development of the businessonly from the results of operations. The implication of this study is that cooperatives and banksshould create a program to improve going concern traditional market traders.
ANALISIS NILAI PERUSAHAAN, KINERJA PERUSAHAAN DAN KESEMPATAN BERTUMBUH PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI Septy Kurnia Fidhayatin; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 2, No 2 (2012): TIAR - July 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.96

Abstract

In the era of globalization of capital markets have a very important role in the economic activitiesof a state. The company is one of the forming of GDP within a state. Investors are oneof important components in the financing activities of a public company, and the return isvery important for investors because investors expect a high return on their infestations. Sothe value of the company, company performance and growth opportunities the company canbe used as benchmarks to know the stock return. The purpose of this study was to determinethe effect of corporate value, corporate performance and the opportunity to grow the companyto stock returns. The samples used in this study were 175 manufacturing companieslisted on the Indonesia Stock Exchange (BEI) in the period 2006-2010. Statistical tests usedwere multiple linier regression tests. Statistic test results indicate that the value of the companyand corporate performance affect stock returns. It can be seen from the F test and t testwhich showed positive results, which means the value of the company and corporate performancesignificantly to stock returns. The opportunity to grow the F test and t test showednegative results, which means that the company did not grow significantly on stock returns.This is because the opportunity to grow a company not only from the increase or decrease infixed assets but because of other factors.
The effect of corporate governance, leverage, and liquidity on islamic social reporting (ISR) disclosure in islamic commercial banks in Indonesia Dinna Riyani; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 8, No 2 (2018): July - December 2018
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1628

Abstract

Islamic Social Reporting is the standard index of performance reporting in sharia-based companies. This index was born on the basis of reporting standards based on AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions). The objective of this research was to knowing the extent of Corporate Governance, leverage dan liquidity of Islamic Social Reporting Disclosure (ISR). The independent variables were used in this study is The Board of Comisionner, The Board of Directors, The Audit Comitte, Sharia Supervisory Boad, leverage and liquidity, while the dependent variable is the ISR disclosure. Samples were taken by using census sampling technique. The final sample as many as 12 islamic bank in Indonesia on 2012-2016. Data analysis method of the data used in this research is descriptive analysis, classical assumption test, and multiple linear regression using SPSS 23 for windows. The results of this study showed that The Board of Comisionner and liquidity has effect ISR disclosure. The Board of Directors, The Audit Comitte, Sharia Supervisory Boad, leverage does not affect the ISR disclosure.
The effect of audit tenure, audit rotation, accounting firm size, and client’s company size on audit quality Desi Frida Priyanti; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 9, No 1 (2019): January - June 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1528

Abstract

This study aimed to examine the effect of audit tenure, audit rotation, public accounting firm size, and client’s company size on audit quality. Audit quality in this study is peroxided by earnings quality which is measured by the level of discretionary accruals of modified jones model, while audit tenure is measured by counting the year in which the same auditors have made work engagement with the auditee. Audit rotation and public accounting firm size are measured by using dummy variable, while client’s company size is measured by using the growth of total assets. The population in this study consists of public companies, especially the telecommunications and retail sectors service companies listed in Indonesia Stock Exchange in the period 2012-2017. Sampling technique used is purposive sampling method. The total of the sample is 30 companies. After data observation, there are 73 samples included as outlier and should be excluded from samples of observation. So, the final data used are 107 data. Multiple linear regressions analysis is used as analysis technique. The empirical results of this study show that audit tenure and public accounting firm size have no effect on audit quality; audit rotation has negative and significant effect on audit quality; and client’s company size has positive and significant effecton audit quality.
The effect of personal cost, anticipatory socialization, and gender on whistle-blowing intention Alansyah Jaka Nur Adli; Nurul Hasanah Uswati Dewi
The Indonesian Accounting Review Vol 7, No 2 (2017): July - December 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1601

Abstract

Fraud is difficult to detect because the doer attempts to cover up this unethical activity. The lack of experience in detecting fraud is one factor why the auditor could not predict any fraud. Whistle-blowing system could be the light to reveal the fraud in organization. This research is to socialize and educate the students that if there are fraud activities to be reported (whistle-blowing), they must consider some factors such as; personal cost effect, anticipatory socialization, and gender. The population of this research is Bachelor degree students of Accounting. The sampling method used is Convenience Sampling with 86 respondents of Bachelor’s degree students of Accounting chosen as the research sample. This research is classified in quantitative research with primary data source using ques-tionnaire measured with Likert scale. The analysis methods used are validity test, relia-bility test, classical assumption test, hypothesis test, and multiple linear analyses. The result indicates that (1) personal cost has a significant influence on whistle-blowing intention, (2) anticipatory socialization has a significant influence on whistle-blowing intention, and (3) gender has a significant influence on whistle-blowing intention.
Co-Authors Abdullah Khoir Riqqoh Adli, Alansyah Jaka Nur Adriana, Jane Agnes Findia Novianti Alansyah Jaka Nur Adli Ali Soebijanto Almilia, Luciana Spica Almilia Anggraeni Meliana Asyifanaya, Athala Bayu Hartarto Syafii Deny Hermansyah Desi Frida Priyanti Dewi Setyorini Dewi Setyorini Dica Fitrani, Laqma Dinna Riyani Djuwito Djuwito Djuwito Djuwito Febrianti, Karmila Firdaus, Yasmine Gunasti Hudiwinarsih Jane Adriana Komang Nia Gama Pertiwi Komang Nia Gama Pertiwi laqma dica fitrani Lilis Ardini Linda Purnamasari Listianah Listianah Luciana Spica Almilia Lufi Yuwana Mursita Meliana, Anggraeni Metana, Nosy Yodi Nita, Riski Aprillia Novianti, Agnes Findia Nur Aina Nur Aina nur'aini rokhmania Nur'aini Rokhmania Nuraini Rokhmania, Nuraini Nurhidayah Chairany Permatasari Pepie Diptyana Pepie Diptyana Priyanti, Desi Frida Purnama Sari, Linda Putri Wulanditya R. Wilopo Reza Tianto Riyani, Dinna rokhmania, nur'aini Romanus Wilopo Rr. Iramani Septy Kurnia Fidhayatin Soni Harsono Sri Lestari Kurniawati Syafii, Bayu Hartarto Tatik Suryani Tjahjani Prawitowati Yody Metana, Nosy