Garuda - Garba Rujukan Digital

p-Index From 2021 - 2026

2.266

P-Index

This Author published in this journals

All Journal Optimum : Jurnal Ekonomi dan Pembangunan JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat JMM (Jurnal Masyarakat Mandiri) Muhammadiyah International Journal of Economics and Business Martabe : Jurnal Pengabdian Kepada Masyarakat The Indonesian Journal of Accounting Research Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Abdi Masyarakat Indonesia Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Bisnis dan Kewirausahaan Journal of Business and Halal Industry

Rintan Nuzul Ainy

Universitas Ahmad Dahlan

Author-ID : 2988077

Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

Published : 19 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

TATA KELOLA PERUSAHAAN, PERTANGGUNGJAWABAN LINGKUNGAN, DAN NILAI PERUSAHAAN STUDI KASUS DI SEKTOR MANUFAKTUR DAN PERTAMBANGAN INDONESIA Ainy, Rintan Nuzul
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study examines the relationship of corporate governance, environmentalresponsibility, and fi rm value in Indonesia. This study extends the literature by considers the role of environmental responsibility in the indirect relationship of corporate governance and fi rm value. The environmental responsibility data index is calculated by doing a content analysis of companyâs annual and sustainability report of 2013. The other data is obtained from OSIRIS database and Bursa Efek Indonesia.The result shows that voluntary activities such environmental responsibilityeffects the fi rm value. This study shows that there is no indirect relationship between corporate governance, environmental responsibility, and fi rm value in Indonesia.

TATA KELOLA PERUSAHAAN, PERTANGGUNGJAWABAN LINGKUNGAN, DAN NILAI PERUSAHAAN STUDI KASUS DI SEKTOR MANUFAKTUR DAN PERTAMBANGAN INDONESIA Rintan Nuzul Ainy
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Universitas Ahmad Dahlan

This study examines the relationship of corporate governance, environmentalresponsibility, and fi rm value in Indonesia. This study extends the literature by considers the role of environmental responsibility in the indirect relationship of corporate governance and fi rm value. The environmental responsibility data index is calculated by doing a content analysis of companyâ€™s annual and sustainability report of 2013. The other data is obtained from OSIRIS database and Bursa Efek Indonesia.The result shows that voluntary activities such environmental responsibilityeffects the fi rm value. This study shows that there is no indirect relationship between corporate governance, environmental responsibility, and fi rm value in Indonesia.

[RETRACTED] THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY AS MEDIATION IN INDONESIA Rintan Nuzul Ainy; Khusnul Hidayah
Muhammadiyah International Journal of Economics and Business Vol. 2, No.1, 2019
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Perguruan Tinggi Muhammadiyah

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

This article has been retracted at the request of the corresponding author

TATA KELOLA PENDIRIAN UNIT USAHA ANGKATAN MUDA MUHAMMADIYAH BANGUNJIWO Puspita Dewi Wulaningrum; Linda Kusumastuti Wardana; Rintan Nuzul Ainy
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 3 (2021): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v4i3.767-774

Pengabdian ini dilatarbelakangi oleh adanya dorongan dari Angkatan Muda Muhammadiyah (AMM) Bangunjiwo untuk memiliki kemandirian ekonomi namun terhalang oleh keterbatasan kemampuan. Tujuan dari pengabdian ini adalah memfasilitasi AMM Bangunjiwo untuk mendirikan unit usaha yang berdaya jual dan berdaya saing. Metode yang digunakan adalah dengan menganalisis kebutuhan dari aspek produksi, aspek pemasaran dan aspek manajemen usaha. Hasil dari pengabdian ini adalah terciptanya unit usaha Arena Juice dengan fokus Research and Development produk pada aspek produksi, penguatan branding pada aspek pemasaran, dan tata kelola keuangan terkomputerisasi dengan menggunakan excel pada aspek manajemen usaha.

The Awareness of the Indonesian Market Toward the Corporate Social Responsibility of a Company Rintan Nuzul Ainy; Alia Ariesanti
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 9 No. 1 (2022)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v9i1.5753

The existence of CSR institutions and associations coherent with several laws and regulations concerning CSR applied in Indonesia indicates that Indonesia gives more attention to the importance of CSR. The increasing number of parties who appreciate CSR performance also motivates companies to commit to implementing CSR. However, the next question is related to whether the public (market) responds to the efforts of the government, companies, and all parties involved in the progress of CSR in Indonesia or not. Specifically, the question lingers around whether the Indonesian market is aware of the importance of CSR or not. Departing from the two questions, the study aims to determine the response of the Indonesian market after the CSR-related information has been identified since market responses will show awareness of the importance of CSR. The data that have been used in the study are the secondary ones and include the stock prices that come from 5 days before and 5 days after the announcement of the Indonesia Sustainability Reporting Award (ISRA) 2017 and 2018. The hypothesis test results show no differences in stock prices between 5 days before and 5 days after the announcement of the ISRA award. On the contrary, the hypothesis test results show that the Indonesian market has not responded to CSR information of a company. The reason is that the Indonesian market does not consider CSR information relevant for investment decision making.

Pendampingan Tata Kelola Sekolah yang Baik pada TK ABA Nitikan dan SD Muhammadiyah Pakel Nabila Rizqi Novaria; Rintan Nuzul Ainy
Jurnal Abdi Masyarakat Indonesia Vol 2 No 4 (2022): JAMSI - Juli 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.418

Tujuan pelaksanaan kegiatan Pengabdian kepada Masyarakat (PkM) ini adalah membantu sekolah meningkatkan mutu Tata Kelola Sekolah yang Baik (Good School Governance) dalam bidang keuangan. TK ABA Nitikan dan SD Muhammadiyah Pakel merupakan mitra kegiatan PkM kali ini yang dipilih melalui survey secara langsung. Masing-masing mitra memiliki permasalahan yang berbeda-beda sehingga membutuhkan perlakukan pendampingan yang berbeda pula. Permasalahan pada TK ABA Nitikan adalah terkait pembukuan sedangkan permasalahan pada SD Muhammadiyah Pakel adalah terkait inventarisasi sarana dan prasarana sekolah. Kegiatan PkM ini merupakan kegiatan yang dilaksanakan secara berkelanjutan sehingga pada akhir kegiatan PkM ini diharapkan mitra dapat memperbaiki dan meningkatkan tata kelola keuangan sekolah masing-masing. Metode yang digunakan dalam pelaksanaan PkM di TK ABA Nitikan adalah sosialisasi dan diskusi materi pembukuan oleh tim pengabdian masyarakat yang dilanjutkan dengan proses pendampingan pembukuan sekolah. Metode yang digunakan dalam pelaksanaan PkM di SD Muhammadiyah Pakel adalah analisis situasi dan diskusi dengan pihak sekolah terkait proses inventarisasi sekolah yang dilanjutkan dengan pendampingan inventarisasi aset sekolah. Umpan balik dari pihak mitra dilakukan dengan kuesioner dan monev berupa FGD di akhir kegiatan PkM. Hasil evaluasi kuesioner maupun saat diskusi adalah baik dan mitra menyatakan puas dengan kegiatan PkM yang dilakukan oleh tim pengabdian masyarakat. Mitra dapat mengaplikasikan materi yang tim pengabdian masyarakat berikan secara langsung di sekolah masing-masing. Hal ini menunjukkan bahwa tujuan kegiatan PkM telah tercapai.

Environmental and Social Reporting Practices of Shariah-Approved Companies in the Environmentally Sensitive Industry in Indonesia Zuni Barokah; RINTAN NUZUL AINY
The Indonesian Journal of Accounting Research Vol 19, No 3 (2016): IJAR September 2016
Publisher : The Indonesian Journal of Accounting Research

Abstract: This study explores the extent of environmental and social reporting (ESR) in the annual report of Shariah-Approved Companies (SAC) in the Indonesian environmentally-sensitive sectors and examines whether there are any differences in the disclosure strategy between SAC and Non-SAC. According to social accountability and disclosure concept, companies which practice Islamic concept would normatively disclose more information about environmental and social responsibility. Using content analysis on annual reports of Indonesian listed firms in the manufacturing and mining industries, we find some differences in the disclosure strategy between SAC and Non-SAC. SAC tend to have more concern toward environmental responsibility information, whereas Non-SAC tend to disclose more about social responsibility information. Further, we find that firms issuing sustainability reports tend to have a higher level of ESR disclosures. However, we do not find support on the role of the external auditor in encouraging their clients to disclose more information on ESR, which could be due to the lack of standard and guideline in disclosing ESR provided by the regulator. Abstrak : Studi ini mengeksplorasi tingkat pelaporan lingkungan dan sosial (ESR) dalam laporan tahunan Perusahaan-Perusahaan yang Disetujui-Syariah (SAC) di sektor-sektor yang peka terhadap lingkungan di Indonesia dan memeriksa apakah ada perbedaan dalam strategi pengungkapan antara SAC dan Non-SAC. Menurut konsep akuntabilitas dan pengungkapan sosial, perusahaan yang mempraktekkan konsep Islam akan secara normatif mengungkapkan lebih banyak informasi tentang tanggung jawab lingkungan dan sosial. Menggunakan analisis konten pada laporan tahunan perusahaan-perusahaan yang terdaftar di Indonesia di industri manufaktur dan pertambangan, kami menemukan beberapa perbedaan dalam strategi pengungkapan antara SAC dan Non-SAC. SAC cenderung lebih memperhatikan informasi tanggung jawab lingkungan, sedangkan Non-SAC cenderung mengungkapkan lebih banyak tentang informasi tanggung jawab sosial. Lebih lanjut, kami menemukan bahwa perusahaan yang menerbitkan laporan keberlanjutan cenderung memiliki tingkat pengungkapan ESR yang lebih tinggi. Namun, kami tidak menemukan dukungan pada peran auditor eksternal dalam mendorong klien mereka untuk mengungkapkan informasi lebih lanjut tentang ESR, yang mungkin karena kurangnya standar dan pedoman dalam mengungkapkan ESR yang disediakan oleh regulator.Abstrak :Studi ini mengeksplorasi tingkat pelaporan lingkungan dan sosial (ESR) dalam laporan tahunan Perusahaan-Perusahaan yang Disetujui-Syariah (SAC) di sektor-sektor yang peka terhadap lingkungan di Indonesia dan memeriksa apakah ada perbedaan dalam strategi pengungkapan antara SAC dan Non-SAC. Menurut konsep akuntabilitas dan pengungkapan sosial, perusahaan yang mempraktekkan konsep Islam akan secara normatif mengungkapkan lebih banyak informasi tentang tanggung jawab lingkungan dan sosial. Menggunakan analisis konten pada laporan tahunan perusahaan-perusahaan yang terdaftar di Indonesia di industri manufaktur dan pertambangan, kami menemukan beberapa perbedaan dalam strategi pengungkapan antara SAC dan Non-SAC. SAC cenderung lebih memperhatikan informasi tanggung jawab lingkungan, sedangkan Non-SAC cenderung mengungkapkan lebih banyak tentang informasi tanggung jawab sosial. Lebih lanjut, kami menemukan bahwa perusahaan yang menerbitkan laporan keberlanjutan cenderung memiliki tingkat pengungkapan ESR yang lebih tinggi. Namun, kami tidak menemukan dukungan pada peran auditor eksternal dalam mendorong klien mereka untuk mengungkapkan informasi lebih lanjut tentang ESR, yang mungkin karena kurangnya standar dan pedoman dalam mengungkapkan ESR yang disediakan oleh regulator.

Corporate Governance, Environmental Responsibility and Firm Value: An Empirical Study in Indonesia and Malaysia Rintan Nuzul Ainy; Zuni Barokah
Journal of Accounting and Investment Vol 20, No 2: May 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

This study examines the correlation between corporate governance, environmental responsibility, and firm value in Indonesia and Malaysia. This study extends the literature in consideration of the role of environmental responsibility in indirect correlation between corporate governance and firm value. The environmental responsibility data index is calculated by conducting a content analysis of companies’ annual and sustainability reports in 2013. The other data are obtained from the database of OSIRIS, Bursa Malaysia (Stock Exchange of Malaysia), and Bursa Efek Indonesia (Indonesia Stock Exchange). The results show that corporate governance influences the company’s decision in performing voluntary activities such as environmental responsibility. This study shows that Malaysian and Indonesian markets do not respond to environmental responsibility information. It may be considered that the public in Malaysia and Indonesia lacks awareness of the importance of environmental responsibility.

Perbedaan Praktik Manajemen Laba pada Perusahaan Berbasis Syariah dan Non Syariah Nur Muhammad Abdilah Hamijaya; Rintan Nuzul Ainy
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i2.33364

Investment interest from the public from year to year continues to increase, not only those who have a lot of capital but people who have limited capital make investments. Various conveniences of investors in investing can be seen from the various existing application platforms. Investors in seeing the company's performance, one of which uses financial statements. However, there is a behavior of the company's management not displaying actual performance such as earnings management, it is based on individual interests and harms other parties who have a tendency not to comply with sharia principles. This study uses a quantitative approach with secondary data in the form of financial statements of Consumer Non-Cyclicals sector companies registered with ISSI and those not registered with ISSI in 2018-2020. The measurement of variables uses a modified jones model analysis in measuring the amount of profit management carried out by the company. The results of this study showed that there was no difference in earnings management practices in Consumer Non-Cyclicals sector companies registered with ISSI and those not registered with ISSI. Although there are differences on average, the differences do not occur significantly in statistics. Keywords: Earnings Management, Modified Jones Model, Consumer Non Cyclicals

Pengaruh Audit Internal dan Religiusitas Terhadap Kecurangan Pelaporan Keuangan Lu'lu' Nafiati; Rintan Nuzul Ainy
Jurnal Bisnis dan Kewirausahaan Vol. 18 No. 3 (2022): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v18i3.289-300

Financial reporting fraud is the least common type of fraud, but causes the most significant median loss of USD 800,000. Given the magnitude of the impact of fraudulent financial reporting, academics need to understand the actions that can be used to reduce fraudulent financial reporting. This study aims to examine the effect of internal audit and religiosity on fraudulent financial reporting behaviour. Using an experimental study design, subjects were randomly assigned to two internal audit conditions (strong and weak) and their level of religiosity was measured (low and high). The results showed that a strong internal audit could mitigate fraudulent financial reporting behaviour. On the other hand, high religiosity does not affect fraudulent financial reporting behaviour. This paper differs from previous studies that examined fraudulent at the behavioural stage and no longer at the intention stage. This study also contributes to providing solutions to reduce fraudulent financial reporting behavior by using a combination of external factors (strong internal audit) and individual internal factors (religiosity).

Co-Authors Alia Ariesanti Ambar Relawati, Ambar Amsriza, Fadli Robby Anggraeni, Meika Kurnia Puji Rahayu Dyah Arifin, Agustian Barokah, Zuni Bestari, Pretty Cahyanti, Nilam Davila, Pilar Ibarrondo Firsty Ramadhona Amalia Lubis Hidayatullah, Amir Iklasenina, Iklasenina Irfani , Badar Lu'lu' Nafiati Nabila Na'ma Aisa Nabila Rizqi Novaria Nur Muhammad Abdilah Hamijaya Nurul Azizah Az zakiyyah Perdana, Anang Bima Puspita Dewi Wulaningrum Rizka Fakhriani Rusdianto Rusdianto, Rusdianto Salsabila, Unik Hanifah Sirait, Revina Solichul, Solichul Sudarmini Sudarmini, Sudarmini Tedy Setiady, Tedy Triani, Khoiri Indah Wardana, Linda Kusumastuti

Title

Found 19 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 19 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 19 Documents
Search