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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 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 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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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

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IbM USAHA TOKO TRADISIONAL DAN UNIT PERTOKOAN KOPERASI DI KABUPATEN JEPARA Nahar, Aida -; Aminnudin, Moch -
Journal of Dedicators Community Vol 6, No 1 (2022)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdc.v6i1.1671

Abstract

The presence of modern stores has led to the climate of unfair competition harmful traditional stores. The existence of a minimarket can turn off 20-50 small grocery stores, while a supermarket can be lethal up to 200 grocery stores, while hypermarkets and 500 grocery stores. minimarket establishment, in a radius of 500 meters will result in a decline in income of up to 57.92 percent. At a radius of 1 km to 30 percent. Defeat competing with traditional stores because of low competitiveness. This situation experienced by both partners, traditional shop "Darul Ulum" and Toko Abdul Khamid.These service activities seek to address the problem of lack of competitiveness in the form of partners, and exacerbated by the low-performance service standards for record-keeping and accounting system is still manual. Therefore, the outcome of devotion is a solution to the problem. Such as 1) program to improve competitiveness, 2) development of accounting information systems. The approach used is a method of interactive participation, in which both partners will play a role in the analysis process for planning activities and the strengthening of internal organization.The method of implementation program to improve competitiveness, carried out in phases: 1) a SWOT Analysis, 2) Guarantee of perception and deal program, 3) Modernization store, 4) Training service standards, 5) Training governance and SOP, 6) creation of SOP shops, 7 ) Implementation and mentoring. Program information systems development shops, stages: 1) analysis of requirements and design of information systems, 2) identification and preparation of database product items and members or prospective members, 3) Making accounting software, 4) Application of accounting information systems, 5) training information system accounting, 6) special units of cooperative stores, to disseminate the members, administrators and managers of cooperatives, 7) Implementation and facilitation of the use of the system. As quality assurance efforts in the implementation of each of the partners will be accompanied by two students.
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)
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.
Co-Authors A. Khoirul Anam A. Khoirul Anam Ahmad Faidlon Aini, Dea Aisia Nur 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 ‘Aisy, Nadia Rohadatul