Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Global Review of Islamic Economics and Business
Nurma Risa
Universitas Islam 45 Bekasi
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Formulation of Accountability of Islamic University in Islamic Values Perspective Ari Dewi Cahyati; Nurma Risa; Nizarul Alim; Prasetyono Prasetyono
Global Review of Islamic Economics and Business Vol 7, No 1 (2019)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.724 KB) | DOI: 10.14421/grieb.2019.071-03

Abstract

Islamic University as a sharia non-profit institution needs to implement accountability to stakeholders. The purpose of this study is to formulate accountability models in the perspective of Islamic values at Islamic University 45. This study uses a qualitative paradigm approach. Data collection techniques were carried out by in depth interviews and Focus Group Discussion (FGD). Informants of this study were university stakeholders consisting of: Lecturers, Head of Departments, Deans, vice chancellor, Chancellors, Foundations, Graduates, Students, Government (Grant providers) and surrounding communities. The results of the study is divided Islamic accountability in 2 (two) dimensions, and Abd Allah, which Khalifatulfiilardis consisted of legal accountability, economic accountability, social accountability to society and the environment, and accountability to Allah.
PENGARUH PROFITABILITAS, LEVERAGE, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA Melinda Farza Musyifa; Nurma Risa
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 1 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i1.10716

Abstract

This study aims to determine the influence of profitability, leverage, and media exposure on greenhouse gas emission disclosure. A quantitative approach was used with panel data regression analysis techniques. The research sample is 47 companies in the energy, healthcare, and transportation & logistics sectors listed on the Indonesia Stock Exchange, with the criteria of publishing Annual Reports and Sustainability Reports through internet media and not experiencing losses during the 2021-2023 period. The results of this study show that profitability and media exposure have no effect on the disclosure of greenhouse gas emissions, while leverage has a significant negative effect on the disclosure of greenhouse gas emissions. It is recommended for future researchers, to use other variables and sectors other than those used in this study, so that they can get more optimal research results. Keywords: profitability; leverage; media exposure; greenhouse gas emission disclosure.
Co-Authors Ari Dewi Cahyati Melinda Farza Musyifa Prasetyono Prasetyono