Article Per Year (5 Year)
p-Index From 2021 - 2026
3.725
P-Index
This Author published in this journals
All Journal JURNAL ECONOMIA JURNAL AKUNTANSI DAN AUDITING Krisna: Kumpulan Riset Akuntansi Semantik Manajemen Analisa Journal of Accounting and Investment Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Dinamika Ekonomi dan Bisnis SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Dedicators Community International Journal of Supply Chain Management Jurnal Ilmu Manajemen dan Akuntansi Terapan FINANCIAL : JURNAL AKUNTANSI International Journal of Zakat (IJAZ) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Ilmiah ASET JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) BULETIN BISNIS & MANAJEMEN (BBM) Jurnal Rekognisi Akuntansi (JRA) Analisa: Journal of Social Science and Religion CONSEN: Indonesian Journal of Community Services and Engagement International Journal of Computer Technology and Science eJEBA
Aida Nahar
Unknown Affiliation
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 Physics Public Health Social Sciences Transportation Other

Published : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 46 Documents
Search

 1   2   3   4   5 
Analisis Faktor "Pemicu" Minat Melakukan Whistleblowing Aida Nahar
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 8 No. 1 (2021): e-JEBA Volume 8 Number 1 Year 2021
Publisher : UPT Penerbitan Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejeba.v8i1.23389

Abstract

This study aims to analyze the factors that trigger employee interest in whistleblowing. The population in this study were employees who worked in the OPD as a financial sub division and one financial staff member from all Regional Apparatus Organizations (OPD) in Jepara Regency using simple random sampling. The results showed that the factors that triggered employee interest in whistleblowing were employee attitudes, organizational commitment, personal costs and the seriousness level of employee fraud. The better the employee's attitude which is shown by agreeing to disclose the fraud, the greater the person's interest in taking whistleblowing. The greater the employee's commitment to an organization, the greater the employee's interest in uncovering the fraud or in whistleblowing. The higher the risk faced by employees as indicated by the high personal cost to reveal the occurrence of fraud, the lower the employee's interest in reporting fraud or the lower the interest in whistleblowing. In addition, the higher the seriousness level in eradicating fraud, the higher the employee's interest in exposing the fraud to the authorities by becoming a whistle-blower, which also means that employees' interest in taking whistleblowing action will be higher.
PERAN MEDIA, PROFITABILITAS, DAN LEVERAGE DALAM PENGUNGKAPAN EMISI KARBON PADA SEKTOR PERTAMBANGAN : (STUDI EMPIRIS TAHUN 2021-2023) ‘Aisy, Nadia Rohadatul; Nahar, Aida
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3417

Abstract

Introduction: Climate change has become a pressing global issue, sparking intense discussions worldwide. Climate change, as an international phenomenon, has become the most significant environmental challenge currently facing the world. Environmental disclosure related to carbon emissions is still voluntary in Indonesia, and few entities have implemented it. The goal of this study is to analyze the impact of media exposure, profitability, and leverage on carbon emission disclosure by many mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023.Methods: This study employs a quantitative methodology, selecting research samples through purposive sampling in SPSS software. The focus of this study is on the mining sector listed on the IDX from 2021 to 2023, with research data consisting of financial reports obtained from the IDX website. Results: The study found that the media exposure variable has a significant positive influence on carbon emissions disclosure, as does the profitability variable. Meanwhile, the leverage variable in this study was found to have a significant negative influence on carbon emissions disclosure. Conclusion and suggestion: Media exposure and profitability have been shown to have a significant positive effect on carbon emission disclosure, while leverage has an adverse effect. The measurement index of the dependent variable, which refers entirely to the research by Choi et al. (2013), and the relatively small number of research variables are limitations of this study. Further research is expected to re-examine this by developing several other variables, updating the sample to the latest period, and extending the research period. Keywords: Media Exposure, Profitabilitas, Leverage, Pengungkapan Emisi Karbon
Fraud Hexagon Dalam Mendeteksi Financial Statement Fraud Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII) Periode 2020–2024 Aini, Dea Aisia Nur; Nahar, Aida
Journal of Business and Economics Research (JBE) Vol 7 No 1 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i1.8778

Abstract

This study aims to analyze the effect of the fraud hexagon on financial statement fraud in manufacturing companies listed on the Jakarta Islamic Index (JII) for the 2020–2024 period. The sample selection was conducted using the purposive sampling method, resulting in 23 companies out of 30 listed companies that met the research criteria, with a total of 115 observation data points. The criteria included the availability of complete annual reports in Rupiah currency and the presence of indications of fraud during the study period. Financial statement fraud was measured using the Beneish M-Score model, while the fraud hexagon variables were tested using logistic regression analysis. Partial test results showed that the financial target, proxied by Return on Assets (ROA), significantly influenced financial statement fraud, with a regression coefficient of 14.902 and a significance level of 0.031 (<0.05). In addition, rationalization, measured through total accruals, also had an effect.
Analisis Faktor Internal dan Eksternal Akuntansi Emisi Karbon: (Studi Empiris Pada Perusahaan Manufaktur di Sektor Aneka Industri Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2021-2023) Afriska Oktavia; Aida Nahar
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6475

Abstract

Global warming and the environmental impact of manufacturing activities are hot topics in Indonesia, where air quality ranks highest in Southeast Asia in 2024. The purpose of this study is to empirically test and determine whether internal and external factors, namely leverage, liquidity, profitability, regulation, carbon tax, and environmental performance, affect carbon emissions accounting in manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange in 2021-2023. The analytical methodology applied includes descriptive statistical analysis and multiple linear regression analysis using SPSS 25 software and involves 60 observations selected using purposive sampling. The results of the study show that leverage, profitability, and regulation have a positive and significant effect on carbon emissions accounting. Conversely, liquidity and carbon tax have a negative and significant effect on carbon emissions accounting, while environmental performance has no effect on carbon emissions accounting. This study confirms the key role of financial and regulatory factors in improving carbon emissions transparency. The implications of this study are that entities need to optimize leverage and profitability for carbon reporting transparency, mitigate liquidity and carbon tax risks, and strengthen regulations to support sustainability accounting.  
FAKTOR DETERMINAN YIELD OBLIGASI PERUSAHAAN KORPORASI Maunatun Zulfa; Aida Nahar
KRISNA: Kumpulan Riset Akuntansi Vol. 11 No. 2 (2020): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.11.2.2020.117-128

Abstract

Abstract The aims of this research was to analyze the effect of interest rates, bond ratings, company size, exchange rates, bond coupons, matutity, bond liquidity, solvency, and profitability on corporate bond yields. Yields have been received by investors from the bond investment profits are always fluctuating. The total number of population in this study were all corporate companies that issue bonds listed on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. A total of 90 bonds from 12 corporate companies were sampled in this study. The analytical tool used is multiple linear regression. The results of this study indicate that the dominant factors affecting bond yields are bond coupons and maturity. Bond coupons have a positive and significant effect on bond yields. The result of the research showed that matutity could prove to produce a negative and significant effect on bond yields. Keywords: Bond coupons; bond liquidity; bond ratings; bond yields; company size; exchange rates; interest rates; matutity; profitability; solvency Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pengaruh tingkat bunga, peringkat obligasi, ukuran perusahaan, nilai tukar, kupon obligasi, matutity, likuiditas obligasi, solvabilitas, dan profitabilitas terhadap hasil obligasi perusahaan. Imbal hasil yang diterima investor dari investasi obligasi selalu berfluktuasi. Jumlah total populasi dalam penelitian ini adalah semua perusahaan perusahaan yang menerbitkan obligasi yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2015-2017. Sebanyak 90 obligasi dari 12 perusahaan perusahaan dijadikan sampel dalam penelitian ini. Alat analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa faktor dominan yang mempengaruhi hasil obligasi adalah kupon obligasi dan jatuh tempo. Kupon obligasi memiliki efek positif dan signifikan terhadap hasil obligasi. Hasil penelitian menunjukkan bahwa matutity dapat membuktikan menghasilkan efek negatif dan signifikan terhadap hasil obligasi. Kata kunci: Kupon obligasi; likuiditas obligasi; peringkat obligasi; hasil obligasi; ukuran perusahaan; nilai tukar; suku bunga; matutity; keuntungan; solvabilitas
Financial Management and Marketing Optimisation of BSF (Maggot) Cultivation for the Empowerment of Housewives: Optimalisasi Tata kelola Keuangan dan Pemasaran Budidaya Lalat BSF (Maggot) untuk pemberdayaan Ibu Rumah Tangga Nahar, Aida; Rohman, Fatchur; Subadriyah, Subadriyah; Ali, Ali
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 6 No. 1 (2026): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v6i1.2569

Abstract

The management of kitchen organic waste in densely populated areas, such as Mlatiharjo village in East Semarang, faces challenges including waste accumulation, unpleasant odors, and reliance on landfills, which entails high transportation costs. This community service program aims to enhance housewives’ ability to effectively manage the finance and marketing of black soldier fly (BSF) farming businesses to support household economic empowerment and community sustainability. A participatory-applied approach was implemented through outreach, technical training, and intensive mentoring on financial management and digital marketing. Monitoring and evaluation utilized a mixed-methods approach with a pre-post intervention design and observation. Evaluation results indicate that the success rate of training and mentoring in the areas of understanding financial conditions, managing financial transactions, utilizing financial applications, managing promotional content, and optimizing websites as marketing tools reached 70%-75%, which falls into the “fairly good” category
Co-Authors A. Khoirul Anam A. Khoirul Anam Afriska Oktavia Ahmad Faidlon Aini, Dea Aisia Nur Alfiatur Rohmaniyah Ali Ali 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 Fatchur Rohman 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 ‘Aisy, Nadia Rohadatul