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All Journal JURNAL ECONOMIA JURNAL AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Semantik Manajemen Analisa Journal of Accounting and Investment Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS BBM (Buletin Bisnis dan Manajemen) Journal of Dedicators Community International Journal of Supply Chain Management Jurnal Ilmu Manajemen dan Akuntansi Terapan FINANCIAL : JURNAL AKUNTANSI International Journal of Zakat (IJAZ) Jurnal Ilmiah ASET BULETIN BISNIS & MANAJEMEN (BBM) Jurnal Rekognisi Akuntansi (JRA) Analisa: Journal of Social Science and Religion International Journal of Computer Technology and Science eJEBA

Aida Nahar

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Author-ID : 327611

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

Published : 43 Documents Claim Missing Document

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Articles

Title

Analisis Faktor-Faktor yang Mempengaruhi Kinerja Keuangan Perusahaan (Studi Empiris Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2012-2016) Aida Nahar; Weni Purwanti
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

The company's financial performance has important meaning for various parties. By knowing the financial performance of a company will be able to know the financial condition of the company. Return on Assets profitability ratio is used to measure the company's financial performance. The purpose of this study was to determine and analyze the effect of Current Ratio, Cash Turn Over, Debt to Asset Ratio, Debt to Equity Ratio, Inventory Turn Over, and Total Asset Turn Over partially and simultaneously on the financial performance of companies listed in the Jakarta Islamic Index ( JII) period 2012-2016 as many as 13 companies. This type of research data is quantitative data. The results of this study partially show that the Inventory Turn Over and Total Asset Turn Over variables have a positive and significant effect on Return On Assets. The variable Debt to Asset Ratio has a negative and significant effect on Return On Assets. Variable Current Ratio, Cash Turn Over, and Debt to Equity Ratio have no effect on Return On Assets. And simultaneously the variables of Current Ratio, Cash Turn Over, Debt to Asset Ratio, Debt to Equity Ratio, Inventory Turn Over, and Total Asset Turn Over have a simultaneous and significant effect on Return On Assets.

Analisis Faktor-Faktor Yang Mempengaruhi Luas Pengungkapan Sukarela Laporan Tahunan Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016) Aida Nahar; Linda Selfia Saputri
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

The voluntary disclosures that vary widely from one company to another vary. These differences can be influenced by the characteristics of the company. This study aims to analyze the effect of firm size, leverage, profitability, public share ownership, liquidity, company listing age, and KAP size on the extent of voluntary disclosure in the company's annual report. The population in this study are all manufacturing companies that have complete data and are consistently listed on the Indonesia Stock Exchange in 2014-2016. The sampling technique was carried out using the saturated sampling method. The number of samples in this study were 65 companies. The data used in this study is documentary data in the form of annual report data of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The data analysis method used is multiple linear regression analysis. The results of this study indicate that company size and public share ownership have a positive effect on the extent of voluntary disclosure in the company's annual report. Meanwhile, leverage, profitability, liquidity, company listing age, and KAP size have no effect on the extent of voluntary disclosure in the company's annual report.

Analisis Perbandingan Kinerja Keuangan Perusahaan Farmasi Milik Pemerintah (BUMN) Dengan Perusahaan Farmasi Swasta di Bursa Efek Indonesia (Periode 2013-2017) Aida Nahar; Erlinda Dyah Evisa
Jurnal Rekognisi Akuntansi Vol. 2 No. 1 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

The financial performance of a company can be interpreted as a good prospect or future, growth and development potential for the company. This study aims to analyze the comparison of financial performance between government-owned pharmaceutical companies (BUMN) and private pharmaceutical companies listed on the Indonesia Stock Exchange from 2013-2017. The variables used to compare are profitability ratios (GPM, NPM, OPM, ROA, ROI, and ROE). The research population is all pharmaceutical companies listed on the IDX. The sampling method is saturated sample. The number of samples is 6 government-owned pharmaceutical companies and 2 private pharmaceutical companies. The data collection method is by recording financial statement documents and data analysis using the Independent sample T-test. The results showed that there were differences in financial performance between government-owned pharmaceutical companies (BUMN) and private pharmaceutical companies. This is because each variable produces a profitability value greater than = 0.05. Private Pharmaceutical Companies can develop and maintain what has been achieved and State Owned Pharmaceutical companies should give the government freedom of management for company management, so that companies develop their products, not only domestically but also abroad.

Analisis Pengelolaan Aset Tetap Pada Badan Pengelolaan Keuangan dan Aset Daerah di Kabupaten Jepara Aida Nahar; Ambar Sari Hadiyanti
Jurnal Rekognisi Akuntansi Vol. 2 No. 2 (2018)
Publisher : Accounting Study Program, Faculty of Economics and Business

Assets are one of the important elements that must be managed properly, because in the administration of local government assets are needed to support the success of operational activities. The purpose of this study was to find out that the management of fixed assets in Jepara Regency was in accordance with the procedures, to find out that the management of fixed assets in Jepara Regency was in accordance with the Regulation of the Minister of Home Affairs Number 19 of 2016, and to find out what obstacles were experienced in reporting fixed assets in Jepara Regency. Jepara Regency. The research method used is descriptive qualitative research. The data used in this study are subject data. Sources of data obtained from interviews, observation and documentation. The results of the study show that the implementation of fixed asset management carried out by the BPKAD of Jepara Regency has so far been carried out thoroughly in accordance with Permendagri Number 19 of 2016 concerning Technical Guidelines for the Management of Regional Property. By using a conformity analysis of the application of legislation regarding the implementation of fixed asset management carried out by Jepara Regency with Permendagri No. 19 of 2016 so far there are still things that are not in accordance with the laws and regulations, in this case the making of a maintenance card, which is related to the results of the maintenance that has been carried out. However, this does not cause the asset management to be hampered.

Pengaruh Kinerja Keuangan dan Good Corporate Governance terhadap Nilai Perusahaan melalui Pengungkapan Islamic Sosial Reporting sebagai Variable Moderasi (Studi Empiris Pada Perusahaan yang Terdaftar di JII Pada Tahun 2017-2018) Alfiatur Rohmaniyah; Aida Nahar
Jurnal Rekognisi Akuntansi Vol. 3 No. 2 (2019)
Publisher : Accounting Study Program, Faculty of Economics and Business

The economy in Indonesia is getting better because many entrepreneurs are able to manage their companies well. A good company is a company that has good corporate value. This study aims to analyze the effect of financial performance and corporate governance on firm value and moderated by Islamic Social Reporting on active companies listed in the Jakarta Islamic Index (JII) in 2017-2018 as many as 58 companies. This study uses the dependent variable, namely firm value, the independent variable, namely financial performance and corporate governance and the moderating variable of Islamic Social Reporting. The type of data in this study is quantitative data. This study uses secondary data from the annual reports of active companies published by the Jakarta Islamic Index in 2017-2018. Data analysis used multiple linear regression equation. The results of this study indicate that financial performance has a significant negative effect on firm value, Corporate Governance has a significant negative effect on firm value. Meanwhile, ISR is able to strengthen the relationship between financial performance and firm value and strengthen the relationship between corporate governance and firm value.

Pengaruh Ukuran Perusahaan, Tipe Auditor, Profitabilitas, dan Leverage Terhadap Pengungkapan Modal Intelektual (Studi Pada Perusahaan di Bidang Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di BEI Tahun 2018-2019) Elsya Ajza Dewi; Aida Nahar
Jurnal Rekognisi Akuntansi Vol. 4 No. 2 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study is to analyze the effect of company size, industry type, auditor type, profitability and leverage on intellectual capital disclosure (Study on Infrastructure, Utilities, and Transportation Companies listed on the IDX in 2018-2019). The population in this study are Companies in the Infrastructure, Transportation and Utilities that are listed on the IDX in 2018-2019, as many as 104 companies. The sampling technique used was the Saturated Sampling (Census Sampling) method, that is, the total population was used as the research sample. Data analysis methods are descriptive statistical analysis, classical assumption test, regression analysis, and hypothesis testing. The results of this study indicate that there is no effect of industry type, profitability, and leverage on intellectual capital disclosure. However, firm size has a negative effect and the type of auditor has a positive and significant effect on intellectual capital disclosure

Analisis Pengaruh Pengungkapan Corporate Sosial Responsibility Terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Varabel Moderasi (Studi Empiris Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019) Nur Oktavia Andriyani; Aida Nahar
Jurnal Rekognisi Akuntansi Vol. 4 No. 2 (2020)
Publisher : Accounting Study Program, Faculty of Economics and Business

This research stems from the problem of the lack of attention of a number of companies on corporate social responsibility so that the purpose of this study is to determine whether Corporate Social Responsibility has an effect on firm value with profitability as a moderating variable in mining companies listed on the Stock Exchange for the 2016-2019 period. This study uses descriptive statistical data analysis techniques, classical assumption test, multiple linear regression, R2 test, F test, and T test. The sample of this research is the disclosure of corporate social responsibility through annual reports in the mining sector for the 2016-2019 period using the sampling method. Fed up. There are 64 companies listed on the IDX for the 2016-2019 period. By using saturated sampling, the entire population was sampled, so that the sample in this study was 64 companies. Based on the results of research conducted using the Statistical Product and Service Solution (SPSS 20), it shows that corporate social responsibility has an effect on firm value and profitability is able to strengthen the influence of corporate social responsibility on firm value, it is known that the t-count value is smaller than the t-table value, and the significance value is greater than the level of significance. Simultaneously or simultaneously, the independent variables of corporate social responsibility and profitability as moderating influence on the dependent variable, namely firm value.

Analisis Laporan Keuangan Yayasan Islam Hasan Kafrawi Ana Ivatul Khoni’ah; Aida Nahar
Jurnal Rekognisi Akuntansi Vol. 5 No. 1 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

This study aims are to determine the use of SI Apik system in compiling financial reports at the Hasan Kafrawi Islamic Foundation and to determine the suitability of the Si Apik application financial reports with PSAK No. 45. The object in this study is the Hasan Kafrawi Pancur Mayong Islamic Foundation, Jepara. The method of this research is research and development. Researchers used a qualitative approach with descriptive analysis technique methods. Data collections in this research are observation, interviews and documentation. Based on the results of the researcher's analysis, it can be seen that the Si Apik application can fulfill what the company needs in the company's operational activities in the revenue cycle and the expenditure cycle easily, practically and efficiently. Reporting using the Si Apik application is not in accordance with PSAK No. standard aspects of PSAK No. 45

The Influence of Presentation of Financial Statements, Accessibility, Functional Oversight, Competence of Human Resources, and Internal Control Systems on the Accountability of Village Financial Management Ifna Aisyatun Novalia; Aida Nahar
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.443

The study aims to know the effects to the presentation of financial statements, accessibility, functional supervision, human resources competence, and internal control systems for village accounting management. The population and samples from this study are residential communities in Jepara distric. The method of analysis used is a quantitative descriptive analysis. Whereas the analytical tools in the study use IBM SPSS 25. The analysis used in this study is instrument testing, classic assumption testing, linear regression analysis, test F, test T, and coefficient determinations. Research shows that the presentation of financial statements and internal control systems has positive and significant effects on village financial management accountability. While accessibility, functional supervision, and competence of human resource have no effects on village financial management accountability

The Effect of Financial Performance on Financial Report Disclosure in Manufacturing Companies Listed on the IDX Khoirotullatifah, Nur laila; Nahar, Aida
Jurnal Rekognisi Akuntansi Vol. 8 No. 1 (2024): Jurnal Rekognisi Akuntansi Vol 8 No 1 Maret 2024
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v8i1.925

This research aims to determine the positive influence of liquidity on the disclosure of financial reports of manufacturing companies in Indonesia, to determine the positive influence of solvency on the disclosure of financial statements of manufacturing companies in Indonesia and to determine the positive influence of profitability on the disclosure of financial reports of manufacturing companies in Indonesia.This research uses a quantitative type of research by taking a sample of 39 consumer goods industry manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2020 - 2022. The number of samples was taken using a sampling technique using a purposive sampling technique, namely a sampling technique. based on certain criteria. The Independent Variables of this research are Liquidity (X1), Solvency (X2), Profitability (X3) and Activity (X4) as well as Financial Report Disclosure as the Dependent Variable (Y).The results of this research show that the Liquidity and Activity variables have a positive and significant effect on Financial Report Disclosure, while the Solvency and Profitability variables have no effect on Financial Report Disclosure. Meanwhile, simultaneously the variables Liquidity, Solvency, Profitability and Activity have a positive and significant effect on Financial Statement Disclosure and have an influence of 30.4%, while the remaining 69.6% is explained by other variables outside this research model.

Co-Authors A. Khoirul Anam A. Khoirul Anam Ahmad Faidlon Alfiatur Rohmaniyah Ali Sofwan Ambar Sari Hadiyanti Aminnudin, Moch - Ana Ivatul Khoni’ah Anis Chariri Anna Widiastuti Anna Widiastuti Assaidi, Sa'dullah Auliyak, Ishar Dwi Santoso Elsya Ajza Dewi Erlinda Dyah Evisa Haris Fujiari Ichwan Marisan, Ichwan Ifna Aisyatun Novalia Ishar Auliyak Jatmiko Wahyu Prabowo, Tri Khoirotullatifah, Nur laila Kiki Wahyuni Laellatus Sarifah Linda Selfia Saputri Maunatun Zulfa Miftah Arifin Muhammad Azmi Fatkhurrizqi Muhammad Ridho Mutamimah Mutamimah Nur Oktavia Andriyani Nurul Fatikhatul Khusna Octaviani, Alda Riyan Agus Prasetiyo Siti Aliyah Sri Agustina Basuki Subadriyah, Subadriyah Suhartono . Weni Purwanti

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