Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

2.33

P-Index

This Author published in this journals

All Journal Comment: an International Journal of Community Development Mega Aktiva: Jurnal Ekonomi dan Manajemen jurnal syntax admiration Jurnal Pengabdian kepada Masyarakat Nusantara Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti

Ice Nasyrah Noor

Universitas Trisakti

Author-ID : 3200416

Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 16 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

EFFECT OF AUDIT EXPERTISE, COMPLIANCE PRESSURE, TASK COMPLEXITY, AND EXPERIENCE ON AUDIT JUDGEMENT Ice Nasyrah Noor; Eka Pujianthi; Meuthia Hamun
Mega Aktiva Vol 8, No 2 (2019): Agustus
Publisher : Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32833/majem.v8i2.93

This study aims to analyze the effect of audit expertise, compliance pressure, task complexity, and experience on audit judgment. Sampling techniques use in this research is convenience sampling. The sample in this study are 93 respondents in several Public Accounting Firm in Special Capital Region of Jakarta area. This research is using the test of validity, reliability test, multiple linear regression test, F test, and also t-test. Based on the results of the study, shows that the audit expertise, compliance pressure, task complexity, and experience have a positive effect on auditor judgment.

Business Management Training for the MSME / UMKM (Micro, Small and Medium Enterprises) Community in South Jakarta Lutfi Baradja; Ice Nasyrah Noor; aina zahra parinduri
Comment: an International Journal of Community Development Vol 2 No 1 (2019)
Publisher : Perkumpulan Peneliti Ilmu Lingkungan - Green Visioneers

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

Community service (PKM) in the form of business management training and calculation of cost production is administered to the South Jakarta MSME community, which provided positive feedback. The training discussed the search for business ideas to be carried out by the MSME and to assist the community in understanding the direction and purpose of establishing a business. The training was provided to determine the vision, mission, strengths, weaknesses, opportunities, threats, and the best strategy in business management. The result of this study showed that MSME is provided training to analyze SWOT till the right strategies are formed and are guided by Instructors. Furthermore, its understanding increased with the provision of hands-on training, which provided them with a better understanding of their business objectives.

Business Management Training and Calculation of Cost Production (HPP) for the MSME / UMKM (Micro, Small and Medium Enterprises) Community in South Jakarta aina zahra parinduri; Lutfi Baradja; Ice Nasyrah Noor
Comment: an International Journal of Community Development Vol 3 No 1 (2020)
Publisher : Perkumpulan Peneliti Ilmu Lingkungan - Green Visioneers

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

Community service (PKM) in the form of business management training and calculation of cost production (HPP) is administered to the South Jakarta MSME community, which provided positive feedback. The training discussed the search for business ideas to be carried out by the MSME and to assist the community in understanding the direction and purpose of establishing a business. The training was provided to determine the vision, mission, strengths, weaknesses, opportunities, threats, and the best strategy in business management. The result of this study showed that MSME is provided training to analyze SWOT till the right strategies are formed and are guided by Instructors. Furthermore, its understanding increased with the provision of hands-on training, which provided them with a better understanding of their business objectives.

EFEKTIVITAS SATUAN PEMERIKSAAN INTERNAL PADA UNIT BADAN LAYANAN UMUM Adhini Wijayanti; Harti Budi Yanti; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 1 (2020): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to examine the factors that influence the effectiveness of Internal Audit (Internal Audit Unit) in the Public Service Agency unit of the Ministry of Transportation office, Jakarta, including Internal Auditor Competency, Objectivity of Internal Auditor, Management Support and Work Experience. There are 3 (three) independent variables that affect the effectiveness of Internal Audit as the dependent variable, namely Internal Auditor Competency, Objectivity of Internal Auditor, Management Support with Internal Auditor Work Experience (Internal Audit Unit) as a moderating variable. The population in this study was 110 internal auditors working in the Internal Audit Unit of the Public Service Agency's Office of the Ministry of Transportation. This study uses primary data in the form of questionnaires, 100 questionnaires can be processed using the method of Multiple Linear Regression. Based on the analysis of the independent variables significantly positive effect on the dependent variable with Work Experience as a moderating.

FENOMENA DISFUNGSIONAL AUDIT Emma Saur Nauli Sipayung; Dhea Erka Zahara; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study aims to examine the determinant factors of dysfunctional audit behaviour. This analysis used job stress and technical competence of auditors as an independent variable, dysfunctional audit behavior as dependent variable, and personality traits from The Big Five Personality theory and locus of control as moderating variables. The samples used in this study were auditors who work in public accounting firm in the region of DKI Jakarta. The results show that job stress has a positive effect on dysfunctional audit behaviour, the technical competence of the auditor has a negative effect on dysfunctional audit behaviour. In addition, personality traits of neuroticism and external locus of control reinforce positive effects of job stress on dysfunctional audit behaviour. Meanwhile personality traits openness to experience and internal locus of control were able to weaken the relation of job stress to dysfunctional audit behaviour. Then, other personality traits such conscientiousness, extraversion, and agreeableness do not weaken the positive effect of job stress with dysfunctional audit behavior. This indicates that the auditor's technical competence, personality traits and locus of control are important to reduce the likelihood of dysfunctional audit behavior.Penelitian ini bertujuan untuk menguji faktor-faktor determinan yang mempengaruhi perilaku disfungsional audit. Penelitian ini menggunakan stres kerja dan kompetensi teknis auditor sebagai variabel independen, perilaku disfungsional audit sebagai variabel dependen serta sifat kepribadian dari The Big Five Personality dan Locus of Control sebagai variabel moderasi. Sampel yang digunakan adalah auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel penelitian ini berjumlah 130 responden. Hasil penelitian menunjukkan bahwa stres kerja berpengaruh positif terhadap perilaku disfungsional audit, kompetensi teknis auditor berpengaruh negatif terhadap perilaku disfungsional audit. Selain itu, sifat kepribadian neuroticism dan locus of control eksternal yang memperkuat pengaruh positif stres kerja dengan perilaku disfungsional audit. Sedangkan sifat kepribadian openness to experience dan Locus of control internal memperlemah hubungan positif stres kerja terhadap perilaku disfungsional audit. Kemudian, Sifat kepribadian lainnya seperti conscientiousness, extraversion, dan agreeablesness tidak memperlemah pengaruh positif stres kerja dengan perilaku disfungsional audit. Penelitian ini menunjukkan bahwa kompetensi teknis auditor, sifat kepribadian dan locus of control berperan penting untuk mengurangi kesempatan melakukan perilaku disfungsional audit.

PENGARUH KINERJA KEUNGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Abdul Gaffar Rafid; Hotman Tohir Pohan; Ice Nasyrah Noor
Jurnal Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The Study examined the effect of the allocation of the cost of social responsibility as a proxy of the disclosure of Corporate Social Responsibility) on the relationship between ROA as a proxy of the financial performance of the company’s value and the impact of the cost allocation of social responsibility as a proxy of the financial performance of the company’s value. The purpose of research is to find empirical evidence of (a) the effect of financial performance ROA on firm value, (b) the effect of the financial performance of CR on firm value (c) the effect of CSR on the relationship between ROA enterprise value (d) the effect of CSR on the relationship between CR with the value of the company.The sample in this research is manufacturing companies listed in Indonesia Stock Exchange (IDX) in the range of 2013-2015. Samples were as many 33 companies with 95 observation. Analysis of data using multiple linear regression analysis.Result of research by linear regression analysis showed that the ROA have negative significant effect on firm value. Than the results of linear regression analysis showed that the CR also has a negative significant effect on firm value. Furtermore, linear regression analysis reveals that the disclosure of CSR is not able to oderate the relationship between ROA on firm value. But unlike the CR, research results show that the disclosure of CSR is able to moderate the relationship between CR on firm value. Simulataneous the independent variable affects the company’s value.

PENGARUH PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI hotman tohir pohan; Ice Nasyrah Noor; Yudha Fatrya Bhakti
Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This research aim to analise the influence of profitability and corporate social responsibility disclosure using size of firm as moderation variable. In this research the sample used are non-profitable ventures as listed in Bursa Efek Indonesia (BEI) in 2014 until 2016. Source of information used in this research are financial statements, firms annual report, and sustainability reports. Corporate Social Responsibility disclosure is measured by sustainability reports wich is given score by general standard and specific standard in annual reports adjusted with directive sustainability Global Reporting Initiative gen 4 (GRI-G4) report. Build upon analisis from this research, writer can conclude that profitability weighs positive and has significant effect towards company values. Corporate Social Responsibility disclosure affected company values and weighs unsignificant towards company values. Corporate Social Responsibility disclosure that uses company size as moderation variable has unsignificant effect towards company values.

PERSEPSI PENGGUNA JASA LULUSAN PROGRAM SARJANA AKUNTANSI Murtanto Murtanto; Christina Dwi Astuti; Harti Budi Yanti; Ice Nasyrah Noor
Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to describe information about the competency needs of graduates who are very important in supporting success in the world of work, both soft skills and hard skills. Another objective is to obtain input on the factors that support the success of the learning process from the perspective of graduate users. This research is a descriptive study that uses primary data. Therefore, the data collection technique used in this study was a questionnaire as the instrument. The results of this study is that the soft skills and hard skills of graduates are the main support for success in the world of work. The supporting factor in the success of the learning process is an increase in the learning process and methods. Penelitian ini bertujuan untuk mendeskripsikan kompetensi lulusan program sarjana akuntansi yang sangat penting dalam menunjang keberhasilan di dunia kerja, baik soft skill maupun hard skill. Di samping itu, mendeskripsikan faktor-faktor yang mendukung keberhasilan proses pembelajaran dari perspektif pengguna lulusan Penelitian ini merupakan penelitian deskriptif yang menggunakan data primer. Oleh karena itu, teknik pengumpulan data dalam penelitian ini adalah dengan menggunakan angket sebagai instrumennya. Kesimpulan yang diambil berdasarkan hasil penelitian ini adalah bahwa soft skill dan hard skill lulusan merupakan penunjang utama keberhasilan di dunia kerja. Faktor pendukung keberhasilan proses pembelajaran adalah peningkatan proses dan metode pembelajaran.

PELATIHAN PENERAPAN SISTEM PENGENDALIAN INTERNAL DAN PENINGKATAN SERVICE EXCELLENT Windhy Puspitasari; Ice Nasyrah Noor; Fatik Rahayu; Nurhafifah Amalina; Brina Sitanggang De Gala; Putri Ramadhani
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i2.1044

Sistem pengendalian internal diperlukan dalam meningkatkan kualitas dan kemampuan sumber daya. Pengawasan dalam hal ini perlu dilakukan untuk memastikan agar tujuan yang telah ditetapkan dapat tercapai dengan baik. Dalam mencapai tujuan pendidikan diperlukan sumber daya yang dapat menunjang kelancaran proses pembelajaran di sekolah. Para Guru juga harus dapat meningkatkan Service excellent. Pengabdian Kepada Masyarakat (PKM) yang diadakan oleh Fakultas Ekonomi dan Bisnis (FEB) Universitas Trisakti untuk meningkatkan Sistem Pengendalian Internal dan meningkatkan service excellent bagi para guru SMAN 1 Tangerang. Kegiatan PKM dimulai dengan survey permasalahan dan dilanjutkan dengan rapat koordinasi dengan pihak sekolah. Berdasarkan survey awal yang telah dilakukan menunjukkan bahwa perlu adanya peningkatan sistem pengendalian internal service excellent pada SMAN 1 Tangerang untuk mendukung kegiatan pembelajaran baik secara daring maupun luring. Dengan kualitas peningkatan pelayanan yang baik akan berdampak pada kepuasan siswa selama masa studi, selanjutnya mereka akan memiliki ikatan emosi dengan sekolah sampai kapanpun. Kegiatan diakhir dengan evaluasi efektivitas penerapan sistem pengendalian internal dan service excellent. Metode pelaksanaan yang dilakukan dalam kegiatan PKM ini adalah melakukan penyuluhan dengan pendekatan dalam proses pemberian pengetahuan mengenai Sistem Pengendalian Internal dan Service Excellent sehingga informasi tersebut dapat mengatasi permasalahan yang ditemukan dan kebutuhan yang diinginkan mitra.

GRI STANDARDS-BASED SUSTAINABILITY REPORTING DISCLOSURE PRACTICES ACROSS COUNTRIES Rein Yosua Yehezkiel; Christina Dwi Astuti; Ice Nasyrah Noor
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.17959

The disclosure of sustainability reports based on GRI standards between countries has become a new trend in recent years. This is driven by various factors, such as increasing awareness of sustainability issues, increasing information demands from investors and other stakeholders, and increasing the number of sustainability reporting standards available. This study aims to determine the level of disclosure of sustainability reports in companies engaged in the basic materials and energy industry sector in developed countries (UK, Germany and France) and developing countries (Indonesia, Malaysia and Thailand). The content analysis method is used in this study to assess the content of sustainability reports or integrated company annual reports of 269 selected companies listed in the basic material and energy sectors of the stock exchanges of each country within the period 2019 to 2022. Based on the results of the analysis, it was concluded that the level of sustainability disclosure in accordance with GRI Standards in developed countries is higher than in developing countries for all sectors. In addition, it is also found that there are differences in the completeness of the presentation of sustainability topics where environmental topics are topics that are more fully presented in developed countries in all sectors than in developing countries which are more complete in presenting social topics in all sectors.

Co-Authors Abdul Gaffar Rafid Adhini Wijayanti Aina Zahra Parinduri Amalina, Nurhafifah Ayu Aulia Oktaviani Brina Sitanggang De Gala Christina Dwi Astuti Christina Dwi Astuti Dhea Erka Zahara Dyah Astarini Eka Pujianthi Eka Pujianthi Emma Saur Nauli Sipayung Faisal Reza Mahendra Fatik Rahayu Florus Daeli Harti Budi Yanti Harti Budi Yanti Hotman Tohir Pohan Intan Desiani Lutfi Baradja Lydia Rosintan Simanjuntak Melinda Siregar Meuthia Hamun Muhammad Irvan Paleva Murtanto Murtanto Putri Ramadhani Rein Yosua Yehezkiel Ryan Yusuf Hardiono Sekar Mayangsari Slamet Wiyono Vinola Herawaty Windhy Puspitasari Yanti, Harti Budi Yudha Fatrya Bhakti

Title

Found 16 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 16 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 16 Documents
Search