Article Per Year (5 Year)
p-Index From 2020 - 2025
1.066
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Owner : Riset dan Jurnal Akuntansi International Journal of Business, Economics, and Social Development JRABA Economics Professional in Action (E-Profit) In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Elok Faiqoh Himmah
Lembaga Studi Islam Malang
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
PERSEPSI ETIS MAHASISWA AKUNTANSI MENGENAI SKANDAL ETIS AUDITOR DAN CORPORATE MANAGER Himmah, Elok Faiqoh
Jurnal Akuntansi Multiparadigma Vol 4, No 1 (2013): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (733.871 KB)

Abstract

Abstract. Student’s Ethical Perspective on Auditor’s Ethics Scandal and Corporate Manager. The purpose of this study is to obtain empirical evidence about the influence of ethical orientation (idealism and relativism), gender and level of knowledge of the accounting student’s perceptions regarding ethical scandals by accountant and corporate managers with research model developed by Comunale et al (2006). Results of the analysis in this study indicated that idealism, gender and level of knowledge of the public accounting profession and accounting scandals accounting affected student’s perceptions of the ethical scandals auditors and corporate manager. On the other hand, relativism variables had no effect on accounting students perceptions regarding ethical scandals auditors and corporate manager.Abstrak. Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor Dan Corporate Manager. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh orientasi etis (idealisme dan relativisme), gender, dan tingkat pengetahuan terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager dengan model penelitian yang dikembangkan oleh Comunale et al (2006). Hasil analisis dalam penelitian ini menunjukkan bahwa idealisme, gender, dan tingkat pengetahuan tentang profesi akuntan publik dan skandal akuntansi berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager. Sedangkan, variabel relativisme berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager.
PERSEPSI ETIS MAHASISWA AKUNTANSI MENGENAI SKANDAL ETIS AUDITOR DAN CORPORATE MANAGER Himmah, Elok Faiqoh; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol 1, No 2: Semester Genap 2012/2013
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.422 KB)

Abstract

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh orientasi etis (idealisme dan relativisme), gender, dan tingkat pengetahuan terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager dengan model penelitian yang dikembangkan oleh Comunale et al  (2006). Sampel penelitian adalah mahasiswa akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya yang telah dan sedang menempuh mata kuliah etika bisnis dan profesi. Penelitian ini menggunakan kuisioner untuk memperoleh data primer. Sejumlah 165 kuisioner yang disebarkan, tetapi hanya 152 kuisioner yang dapat diolah sesuai kriteria sampling. Metode yang digunakan dalam penelitian ini adalah metode campuran, sebagai kombinasi dari metode kuantitatif (statistik deskriptif) dan kualitatif. Hasil analisis dalam penelitian ini menunjukkan bahwa idealisme, gender, dan tingkat pengetahuan tentang profesi akuntan publik dan skandal akuntansi berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan  corporate manager. Sedangkan, variabel relativisme berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager. Selanjutnya, penelitian ini dikembangkan dengan mengekplorasi ungkapan-ungkapan mahasiswa akuntansi mengenai persepsi mereka terhadap skandal etis auditor dan corporate manager berdasarkan dimensi spiritualitas dan emosional. Hal tersebut mengindikasikan bahwa tingkat idealisme tinggi mahasiswa akuntansi, bisa jadi dibentuk oleh lingkungan pendidikan yang sarat dengan nilai spiritualitas. Tingkat relativisme tinggi mahasiswa akuntansi mengindikasikan ada keterkaitan dengan emosional dalam memberikan pertimbangan etis mengenai skandal etis auditor dan corporate manager. Kata kunci: Skandal Etis, Idealisme, Relativisme,  Gender, Tingkat Pengetahuan, Persepsi Etis, Pendidikan etika
AN ANALYSIS OF THE EFFECT OF EARNINGS PERSISTENCE, GOOD CORPOARATE GOVERNANCE, AND ACCRUAL COMPONENT TO EARNINGS QUALITY ON BANKING IN INDONESIA IN 2011-2015 Himmah, Elok Faiqoh
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 3 No 1 (2018): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v3i1.46058

Abstract

This study aims to examine empirically the effect of earnings persistence, good corporate governance, and the accrual component of the quality of earnings in the banking sector in Indonesia. Data analysis was performed using quantitative descriptive methodthat aims to provide an overview of the nature of things that took place at the time the research was done. The study sample consisted of 25 banks listed on the Indonesia Stock Exchange (IDX) with data for a period of 5 years (2011-2015). The results showed that the accrual component of earnings persistence and significant effect on the quality of earnings. The resulting value is significantly smaller than 0.05. While GCG no significant effect on the quality of earnings in the banking sector in Indonesia, where significant value is greater than 0.05. This Study contributes to the existing Earnings Persistence, corporate governance, accrual component and earnings quality literature in emerging markets. In addition, this study offers some useful insights for regulators and policy makers by testing the effect of Banking Indonesia's reforms on earnings quality
Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating Variable Watini, Sinta Sukma; Himmah, Elok Faiqoh; Putri, Anike
International Journal of Business, Economics, and Social Development Vol 5, No 4 (2024)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i4.800

Abstract

Companies listed on the IDX are required to report their financial statements in a timely manner. However, in the existing phenomenon, many companies still experience delays in financial reporting. This study aims to identify factors that influence audit report lag in Consumer cyclicals sector companies listed on the IDX for the 2017-2021 period. The dependent variable is audit report lag, the independent variables are operational difficulties, audit tenure, financial distress, and the moderating variable is the size of the KAP. This study is a type of quantitative research with multiple regression analysis methods. The data used are secondary data in the form of financial reports from the official IDX website. A sample of 175 company financial reports was taken using the purposive sampling method. Based on the results of statistical tests, it was obtained that the operational difficulty variable did not affect ARL, the audit tenure variable affected ARL, the financial distress variable affected ARL, the KAP size variable was unable to moderate the effect of operational complexity on ARL, the KAP size variable was able to moderate the effect of operational complexity on ARL and the effect of audit tenure on ARL, the KAP size variable was able to moderate the effect of financial distress on ARL, the effect of operational complexity, audit tenure and financial distress simultaneously affected ARL.
Pelatihan Pengelolaan Keuangan Dalam Rangka Meningkatkan Kesejahteraan Aulia, Azwani; Purwanto, Eko; Lestari, Putri Gantine; Heriyah, N.; Himmah, Elok Faiqoh; Dianty, Astari; Siregar, Johannes Kristian; Putri, Anike; Meila, Kaca Dian; Bimo, Antonius
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 19 No 2 (2020): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v19i2.1015

Abstract

This community service activity aims to improve the financial well-being of Indonesian kindergarten teachers through financial management training. The COVID-19 pandemic has significantly impacted the education sector, particularly for kindergarten teachers who have experienced a decline in income due to a reduced number of students and parents' inability to pay school fees. Through this training, participants were provided with knowledge and skills in personal financial management, budgeting, financial reporting, and investment strategies. The results of this activity showed an increase in participants' knowledge and awareness of the importance of financial literacy to maintain financial well-being during difficult times. Active participation in simulations and interactive discussions reflected the success of this training. Evaluation was conducted through quizzes and discussions to gather feedback for future training improvements.
Bukan Mustahil, Cara Jitu Sisihkan Dana Investasi Aulia, Azwani; Purwanto, Eko; Lestari, Putri Gantine; Heriyah, N.; Himmah, Elok Faiqoh; Dianty, Astari; Siregar, Johannes Kristian; Putri, Anike; Meila, Kaca Dian; Luntungan, Antonius Bimo Rentor
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 20 No 1 (2021): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v20i1.1016

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan memberikan pelatihan menyisihkan dana investasi bagi para anggota Ikatan Guru Taman Kanak-Kanak Indonesia di Kota Bandung. Pandemi COVID-19 memberikan tantangan besar terhadap kondisi finansial para guru, terutama dalam mengelola keuangan dan mempersiapkan dana investasi. Pelatihan ini mencakup materi tentang pengelolaan keuangan pribadi, pentingnya dana darurat, serta strategi menyisihkan dana untuk investasi. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai literasi keuangan dan pentingnya investasi sebagai jaminan masa depan. Peserta juga menunjukkan partisipasi aktif dalam simulasi dan diskusi. Evaluasi dilakukan melalui kuis dan umpan balik peserta, yang menunjukkan bahwa pelatihan ini relevan dan bermanfaat dalam meningkatkan kesejahteraan finansial para guru. Pelatihan lanjutan dan dukungan berkelanjutan direkomendasikan untuk memperdalam pemahaman peserta mengenai investasi.
Environmental Social Governance : Pengaruhnya Terhadap Perpajakan dan Return Saham dengan Return on Capital Employed Sebagai Pemoderasi Lestari, Putri Gantine; Meila, Kaca Dian; Himmah, Elok Faiqoh
Economics Professional in Action (E-Profit) Vol 6 No 2 (2024): Economic Professional in Action (E-PROFIT)
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/eprofit.v6i2.903

Abstract

Currently the world were facing a multidimensional crisis known as "Perfect Storm". The crisis being faced is not only Covid-19 which has had a significant impact on various sectors except the social, environmental and economic crises. The issue of climate change due to the effects of carbon use which is thought to originate from company activities is one of the contributors to pollution in various countries. Therefore, currently companies need to align company activities with concepts related to the environment, social and governance. Environmental, Social, Governance (ESG) is a company standard where every company activity must comply with ESG achievement indicators. Mining companies are companies whose operational activities are directly related to nature, so mining companies are expected to have good ESG. This research aims to examine the influence of ESG on Taxation and Stock Returns and whether Return on Capital Employed as an indicator of Economic Performance can moderate the influence of ESG on taxation and Stock Returns. The unit of analysis in this research is mining sector companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The data collection method in this research is using a purposive sampling method. Based on the research results, it was found that (1) ESG has a negative effect on taxation as proxied by ETR. (2) Retun On Capital Employed can moderate the influence of ESG on Taxation. (3) ESG has a positive effect on stock returns. (4) Return On Capital Employed can moderate the influence of ESG on Stock Returns.
Effect Of Operating Complexity, Audit Tenure And Financial Distress On Audit Report Lag With The Size Of The Public Accountant Firm As The Moderating Variable Watini, Sinta Sukma; Himmah, Elok Faiqoh; Putri, Anike
International Journal of Business, Economics, and Social Development Vol. 5 No. 4 (2024)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i4.800

Abstract

Companies listed on the IDX are required to report their financial statements in a timely manner. However, in the existing phenomenon, many companies still experience delays in financial reporting. This study aims to identify factors that influence audit report lag in Consumer cyclicals sector companies listed on the IDX for the 2017-2021 period. The dependent variable is audit report lag, the independent variables are operational difficulties, audit tenure, financial distress, and the moderating variable is the size of the KAP. This study is a type of quantitative research with multiple regression analysis methods. The data used are secondary data in the form of financial reports from the official IDX website. A sample of 175 company financial reports was taken using the purposive sampling method. Based on the results of statistical tests, it was obtained that the operational difficulty variable did not affect ARL, the audit tenure variable affected ARL, the financial distress variable affected ARL, the KAP size variable was unable to moderate the effect of operational complexity on ARL, the KAP size variable was able to moderate the effect of operational complexity on ARL and the effect of audit tenure on ARL, the KAP size variable was able to moderate the effect of financial distress on ARL, the effect of operational complexity, audit tenure and financial distress simultaneously affected ARL.
Green Intellectual Capital, MFCA Peran Green Intellectual Capital dan Material Flow Cost Accounting Terhadap Kinerja Perusahaan Sebagai Perwujudan Energi Berkelanjutan Himmah, Elok Faiqoh; Putri, Anike; Cristiani, Ester
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2082

Abstract

This research aims to examine the effect of implementing green relational intellectual, green structural capital, green human capital, material flow cost accounting on company performance using return on assets as an indicator. The population in this study are energy sector companies listed on the Indonesia Stock Exchange 2019-2023, using purposive sampling techniques, so the samples used are energy sector companies that are consistent in publishing financial reports and paying attention to their green intellectual capital. The total samples used in the research were 125 research samples. The method used in the research is multiple linear regression analysis test. Based on the results of the analysis, it shows that there is a significant influence of green intellectual capital on company performance. For the material flow cost accounting variable, it also has a significant influence on company performance. Apart from that, simultaneously green intellectual capital which consists of green relational intellectual, green structural intellectual, green human intellectual, and material flow cost accounting also has a significant influence on company performance. In signaling theory, it is said that investors are very interested in investing in the energy sector with investors' main assessment being the implementation of factors that support environmental sustainability. This is because the energy sector is a company that has quite a high emission impact on the environment, even though it provides quite large profits when investing in this sector.
PERSEPSI ETIS MAHASISWA AKUNTANSI MENGENAI SKANDAL ETIS AUDITOR DAN CORPORATE MANAGER Himmah, Elok Faiqoh; Kamayanti, Ari
Jurnal Ilmiah Mahasiswa FEB Vol. 1 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh orientasi etis (idealisme dan relativisme), gender, dan tingkat pengetahuan terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager dengan model penelitian yang dikembangkan oleh Comunale et al  (2006). Sampel penelitian adalah mahasiswa akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya yang telah dan sedang menempuh mata kuliah etika bisnis dan profesi. Penelitian ini menggunakan kuisioner untuk memperoleh data primer. Sejumlah 165 kuisioner yang disebarkan, tetapi hanya 152 kuisioner yang dapat diolah sesuai kriteria sampling. Metode yang digunakan dalam penelitian ini adalah metode campuran, sebagai kombinasi dari metode kuantitatif (statistik deskriptif) dan kualitatif. Hasil analisis dalam penelitian ini menunjukkan bahwa idealisme, gender, dan tingkat pengetahuan tentang profesi akuntan publik dan skandal akuntansi berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan  corporate manager. Sedangkan, variabel relativisme berpengaruh terhadap persepsi mahasiswa akuntansi mengenai skandal etis auditor dan corporate manager. Selanjutnya, penelitian ini dikembangkan dengan mengekplorasi ungkapan-ungkapan mahasiswa akuntansi mengenai persepsi mereka terhadap skandal etis auditor dan corporate manager berdasarkan dimensi spiritualitas dan emosional. Hal tersebut mengindikasikan bahwa tingkat idealisme tinggi mahasiswa akuntansi, bisa jadi dibentuk oleh lingkungan pendidikan yang sarat dengan nilai spiritualitas. Tingkat relativisme tinggi mahasiswa akuntansi mengindikasikan ada keterkaitan dengan emosional dalam memberikan pertimbangan etis mengenai skandal etis auditor dan corporate manager. Kata kunci: Skandal Etis, Idealisme, Relativisme,  Gender, Tingkat Pengetahuan, Persepsi Etis, Pendidikan etika
Co-Authors Anike Putri, Anike Ari Kamayanti Aulia, Azwani Bimo, Antonius Cristiani, Ester Dianty, Astari Eko Purwanto Lestari, Putri Gantine Luntungan, Antonius Bimo Rentor Meila, Kaca Dian N. Heriyah Siregar, Johannes Kristian Watini, Sinta Sukma