Garuda - Garba Rujukan Digital

ASWAJA'S VALUES FRAME-BASED ACCOUNTING: A CASE STUDY AT THE NAHDLATUL ULAMA UNIVERSITY IN INDONESIA Aida Nahar
Analisa: Journal of Social Science and Religion Vol 7, No 1 (2022): Analisa Journal of Social Science and Religion
Publisher : Balai Penelitian dan Pengembangan Agama Semarang

Accounting is a set of practices that are influenced by the world and social realities. Therefore, the values of people's beliefs are needed in its application. The problem in this study is how accounting practices are based on the Ahlussunnah Wal-Jama'ah (Aswaja) values. This study aims to construct accounting practices derived from the values of Ahlussunnah Wal-Jama'ah. This research used an interpretive paradigm and a case study approach at the Nahdlatul Ulama College. The data analysis modified the Seidel and Yin approaches. The findings of this study are the basic values of Ahlussunnah Wal-Jama'ah An-Nahdliyah have an impact on social behavior which consists of the values of I'tidal, Tawassuth, Tawazun, Tasamuh and amar ma'ruf nahi munkar. Accounting that reflects these values includes obedience to principles, conformity of the budget with work programs and strategic plans, clarity of the accounting system, use of the concept of budget deliberation, fikroh islahiyah, principle of balance, accounting markaziyah, taqiya, and honesty.

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

ANALISIS CREATIVE ACCOUNTING SEBAGAI VARIABEL MODERASI DALAM PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN Aida Nahar; Ishar Auliyak
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 12 No 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v12i2.314

This study aims to analyze creative accounting as a variable that strengthens the influence of corporate social responsibility on the financial performance of companies with the LQ45 index for the 2018-2019 periods. This study uses secondary data from the financial statements of companies incorporated in LQ45 in 2018-2019. The population in this study is a company with an LQ45 index that publishes financial statements in rupiah currency in 2018 and 2019. The sampling technique used is saturated sampling, which means that the entire population is used in all samples. Based on the data, there are 38 companies. The data analysis method used classical assumption test and Moderating Regression Analysis (MRA). The results of this study indicate that corporate social responsibility individually does not affect financial performance, but the presence of creative accounting can strengthen the influence of corporate social responsibility on financial performance.

Conservatism Accountancy, Profit Persistence and Systematic Risk Towards the Earnings Responses Coefficient Sri Agustina Basuki; Aida Nahar; Muhammad Ridho
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 1 No. 1, March 2017
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v1i1.77-102

The purpose of this research is to understand the influence of investor reaction towards profit that measured by the earning response coefficient with the variable of conservatism accountancy, persistence of profit and the systematic risk at the company, which have high market capitalization and listed in the LQ 45 index. Population in the research are companies, which are listed in the LQ 45 index from the period of 2011 to 2015 that have complete financial information, and have financial notation in the form of Rupiah and excluded from the banking sector. The analysis method that being used is multiple linier regressions analysis and the result shows that conservatism accountancy partially significant affecting the Earning Response Coefficient. It shows that there is an investor reaction towards companies in the Index LQ 45, which applies conservatism accountancy in gaining profit. Profit persistence and the systematic risk is not significantly affecting earnings response coefficient.

Analisis Investasi Opportunity Set dan Dividen sebagai variabel Moderasi dalam Faktor Penentu Nilai Pemegang Saham Nurul Fatikhatul Khusna; Aida Nahar
Jurnal Dinamika Ekonomi dan Bisnis Vol 20, No 2 (2023)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v20i2.3669

The objective of the research is to examine the influence of Free Cash Flow, Funding Decisions, and Company Size on Shareholder Value with Investment Opportunity Sets and Dividends as moderating variables. This research was quantitative research. The population in this study was manufacturing companies in the consumer goods industry sector that report financial reports on the Indonesian stock exchange for the 2018-2020 period. The sampling technique used non-probability sampling with a saturated sample/census technique. The data analysis technique used multiple linear regression analysis methods with Moderated Regression Analysis (MRA). The results of this research are that the investment decision set is a moderating variable between company size and shareholder value. This means that company size will influence shareholder value if there is a set of investment decisions. If there are no moderating factors, then the determining factor for shareholder value is the funding decision. The free cash flow variables and company size do not affect shareholder value. Meanwhile, dividends are not a moderating variable in determining shareholder value. And the set of investment decisions does not moderate the relationship between free cash flow and funding decisions on shareholder value.

Exploring Social Media Role in Zakat, Infaq, and Sedekah Administration Assaidi, Sa'dullah; Nahar, Aida; ., Suhartono
International Journal of Zakat Vol 9 No Special (2024): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v9iSpecial.519

This study aims to explore the role of social media in driving zakat, infaq, and sedekah (ZIS) management. This study employs a qualitative method, operated upon the aspects of tasawur (general thought), epistemology, and analytical tools, as well as ushul al-fiqh, consisting of qawa’id (universal law), qiyas (analogical reasoning), dilalah (knowledge of meaning), tarjih (more valid law), and usuliyyah al-lughawiyyah (linguistic analysis) methods. Steps in this research include preliminary investigation, theoretical integration, empirical testing, documentation and human reflection on the process and outcome. The power of social media greatly influences the development of ZIS management in Indonesia. It can be a strength if used properly, transparently, and responsibly. Conversely, social media can become a boomerang when collecting ZIS irresponsibly, e.g., for personal gain.

ASWAJA'S VALUES FRAME-BASED ACCOUNTING: A CASE STUDY AT THE NAHDLATUL ULAMA UNIVERSITY IN INDONESIA Nahar, Aida
Analisa: Journal of Social Science and Religion Vol 7, No 1 (2022): Analisa: Journal of Social Science and Religion
Publisher : Balai Penelitian dan Pengembangan Agama Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18784/analisa.v7i1.1541

Accounting is a set of practices that are influenced by the world and social realities. Therefore, the values of people's beliefs are needed in its application. The problem in this study is how accounting practices are based on the Ahlussunnah Wal-Jama'ah (Aswaja) values. This study aims to construct accounting practices derived from the values of Ahlussunnah Wal-Jama'ah. This research used an interpretive paradigm and a case study approach at the Nahdlatul Ulama College. The data analysis modified the Seidel and Yin approaches. The findings of this study are the basic values of Ahlussunnah Wal-Jama'ah An-Nahdliyah have an impact on social behavior which consists of the values of I'tidal, Tawassuth, Tawazun, Tasamuh and amar ma'ruf nahi munkar. Accounting that reflects these values includes obedience to principles, conformity of the budget with work programs and strategic plans, clarity of the accounting system, use of the concept of budget deliberation, fikroh islahiyah, principle of balance, accounting markaziyah, taqiya, and honesty.

ANALISIS CREATIVE ACCOUNTING SEBAGAI VARIABEL MODERASI DALAM PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN Nahar, Aida; Auliyak, Ishar
Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 12 No. 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapa
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

This study aims to analyze creative accounting as a variable that strengthens the influence of corporate social responsibility on the financial performance of companies with the LQ45 index for the 2018-2019 periods. This study uses secondary data from the financial statements of companies incorporated in LQ45 in 2018-2019. The population in this study is a company with an LQ45 index that publishes financial statements in rupiah currency in 2018 and 2019. The sampling technique used is saturated sampling, which means that the entire population is used in all samples. Based on the data, there are 38 companies. The data analysis method used classical assumption test and Moderating Regression Analysis (MRA). The results of this study indicate that corporate social responsibility individually does not affect financial performance, but the presence of creative accounting can strengthen the influence of corporate social responsibility on financial performance.

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.

Analisis Kinerja Keuangan Sebelum dan Sesudah Right Issue: Studi Empiris pada Perusahaan Go Public yang Melakukan Right Issue Tahun 2021 Nahar, Aida; Octaviani, Alda
Jurnal Dinamika Ekonomi dan Bisnis Vol 21, No 2 (2024)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v21i2.7096

This study aims to analyze financial performance before and after the right issue of shares. The variables analyzed include liquidity, solvency, profitability, activity, and market value ratios. The liquidity ratio uses Current Ratio (CR), the solvency ratio uses Debt to Equity Ratio (DER), the profitability ratio uses Return on Asset (ROA), the activity ratio uses Total Asset Turnover (TATO), and the market value ratio uses Price Earnings Ratio (PER). The sample of this study consists of companies that conducted a rights issue in 2021 and are listed on the Indonesia Stock Exchange, with a total of 7 companies. The company's financial data are from two years and two years after conducting a stock rights issue. Hypothesis testing was carried out using the Wilcoxon Signed Rank Test analysis. The results showed that the Current Ratio (CR), debt-to-equity ratio (DER), Return on Asset (ROA), Total Asset Turnover (TATO), and price-earnings ratio (PER) did not show a significant difference between before and after the stock rights issue activity.

Title

Found 43 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 43 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 43 Documents
Search