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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan AKRUAL: Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Economics and Finance in Indonesia Jurnal Akuntansi dan Bisnis Journal of Innovation in Business and Economics AJAR (Asian Journal of Accounting Research) (e-Journal) BISMA (Bisnis dan Manajemen) Jurnal Akuntansi dan Keuangan Indonesia

Moh. Nasih

Universitas Airlangga

Author-ID : 328468

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 22 Documents Claim Missing Document

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PERAN STRATEGIS INTELLECTUAL CAPITAL SEBAGAI VARIABEL ANTARA PENGARUH FINANCIAL CAPITAL TERHADAP KINERJA PERUSAHAAN Moh. Nasih
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 15 No 2 (2011)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

According to the classical theory of the firm, a firm can create value and earn maximum profits through financial capital. This view is valid in a stable environment. In recent decades, environmental conditions getting really erratic. Therefore, the role of financial capital in creating value and profitability is questionable. According to the modern theory of enterprise, intellectual capital is more dominant than the financial capital. This study aimed to examine the relationship/influence of financial capital and intellectual capital, directly or indirectly, to the company's financial performance among banking companies in Indonesia. Data obtained from banks, which in a single entity. Data that qualify the requirements is processed by using Structural Equation Modeling (SEM). The analysis showed that the financial capital (assets) indirectly influential, positive, and has significant impact on the firm's financial performance through intellectual capital and non-financial performance. Indirect effect on the financial performance of assets through intellectual capital is estimated at 0.166 and through non-financial performance to financial performance estimated at 0,600 (ROA) and at 0.617 (NI). Thus it is true that intellectual capital is a strategic asset that mediates the creation of superior performance of banking companies in Indonesia.

Financial Reporting Quality and Investment Efficiency: Evidence from Indonesian Stock Market Hanif Putra Ardianto; Iman Harymawan; Yuanita Intan Paramitasari; Mohammad Nasih
Economics and Finance in Indonesia Volume 66, Number 2, December 2020
Publisher : Institute for Economic and Social Research

This study aims to analyze the impact of financial reporting quality on the investment efficiency of a company. The study uses 994 observations from companies listed on the Indonesia Stock Exchange (IDX) in three periods from 2013 to 2015. The findings suggest that higher financial reporting quality has a positive and significant relationship with investment efficiency. Furthermore, the tests were conducted on groups of companies experiencing underinvestment and overinvestment. It was found that higher financial reporting quality had a negative and significant relationship with companies experiencing overinvestment. The findings provide implications for investors in assessing investment management carried out by company.

Corporate Social Responsibility (CSR) Disclosure on Politically Connected-Family Firms Diarany Sucahyati; Iman Harymawan; Mohammad Nasih
Journal of Accounting and Investment Vol 23, No 2: May 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study examines the relationship between political connections and family ownership toward CSR activities disclosure.Design/Methodology/Approach: This study employed 624 Indonesian public companies on the Global Reporting Initiative (GRI) list for 2010-2018. The researchers used OLS (Ordinary Least Squares) regression by considering the fixed effect diversity of industry, year, and type of GRI to examine the relationship between political connections and family ownership on CSR disclosure.Research Findings: This study discovered that companies with political connections disclosed more CSR activities because they desired to bind themselves with the government, instruments of legacy, and social motivation. However, family firms were not found to have a significant relationship with CSR disclosure. In addition, the strong family ownership in the firm impacted the reduced strength of political connections, thereby reducing the company's CSR activities disclosure. Theoretical contribution/Originality: This study is interesting because the researchers combined the issue of the politically connected board and family firms, which are frequently found in the context of Indonesian companies. The researchers expect this study to enhance corporate board characteristics and CSR disclosure literature. Practically, the researchers expect this study could provide useful information for investors to make investment decisions. Furthermore, this study provides insight for regulators, who need a view of how political connections and family companies exist in responding to the regulations they set. Therefore, the existing regulations can be improved. Yet, this study was limited to the proxy of political connection based on local regulation of politically exposed person (PEP).

Pengaruh Komitmen Organisasional terhadap Resistance to Change di Organisasi Sektor Publik Moh. Nasih
BISMA (Bisnis dan Manajemen) Vol. 5 No. 1 (2012)
Publisher : Universitas Negeri Surabaya

Changes in the organizational environment sometimes is needed and even inevitable. Local government as one of the public sector organizations also deal with the changes. One of the changes faced by the public sector is a change from the cash basis accounting system into accrual basis. This study examines the effect of organizational commitment on resistance to change of local civil servants. The total sample of this study used a total of 77 respondents from one local government in East Java. This study found that higher normative commitment of local government employees, level of resistance to change will be lower. This study didnt found any effect of afective commitment and continuance commitment to the resistance to change

HUBUNGAN ANTARA KUALITAS LABA, ASIMETRI INFORMASI, DAN BIAYA MODAL EKUITAS: PENGUJIAN MENGGUNAKAN ANALISIS JALUR Nasih, Moh.; Komalasari, Puput Tri; Madyan, Moh.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 2
Publisher : UI Scholars Hub

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

This study examines the direct and indirect impacts of earnings quality on cost of equity capital by using path analysis. The quality of earnings is measured by two proxies, namely discretionary accrual and income smoothing. Information asymmetry is used as mediating variable. This study uses 3 years sample period, ie 2008-2010. This study finds that information asymmetry has two important roles in determining the cost of equity capital. Firstly, information asymmetry affects positively to cost of equity capital, and secondly, information asymmetries serve as mediator between earnings quality measured by discretionary accrual and the cost of equity capital. Nevertheless, there is no significant direct and indirect relationship between earnings quality and the cost of capital when earnings quality was measured by income smoothing.

PENGARUH LIFESTYLE, COMPUTER SELF EFFICACY, PERSEPSI MANFAAT, DAN RISIKO TERHADAP MINAT MENGGUNAKAN SIA BERBASIS E-COMMERCE Imelda Dian Rahmawati; Mohammad Nasih
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Penelitian ini bertujuan untuk menguji pengaruh lifestyle, computer self efficacy, serta persepsi manfaat, dan persepsi risiko terhadap minat penggunaan sistem informasi akuntansi berbasis e-commerce pada PT GO-JEK Indonesia. Pendekatan penelitian ini adalah pendekatan kuantitatif. Penelitian dilakukan pada 14 kantor cabang GO-JEK Indonesia yang berada di wilayah Jawa Timur. Populasi dalam penelitian yaitu perwakilan staf dan karyawan, khususnya staf akuntan PT GO-JEK Indonesia yang bertugas di 14 kantor cabang tersebut, yakni sebanyak 34. Karena jumlah populasi minim, maka teknik sampling yang digunakan adalah teknik sampling jenuh, sehingga sampel penelitian ini sebanyak populasi yang ada, yakni 34 orang karyawan staf akuntan GO-JEK. Data dikumpulkan dengan metode kuesioner dan dianalisis dengan teknik analisis regresi linier sederhana. Hasil penelitian menunjukkan lifestyle, computer self efficacy, persepsi manfaat, dan persepsi risiko berpengaruh terhadap minat penggunaan sistem akuntansi berbasis e-commerce pada PT GO-JEK. Strategi PT GO-JEK dalam mengantisipasi perkembangan revolusi industri 4.0, adalah meningkatkan wawasan, skill, pengetahuan, dan kemampuan SDM agar memiliki lifestyle yang adaptif, computer self efficacy yang tinggi, persepsi manfaat, dan persepsi risiko yang baik, dengan memberikan pendidikan dan pelatihan tentang transformasi teknologi.

Sustainability report disclosure level: evidence from telecommunications companies in indonesia and malaysia Puteri Alfarisa; Mohammad Nasih; Iman Harymawan; Khairul Anuar Kamarudin
The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.2569

This study investigates the disclosure level of sustainability report in telecommunication industry. This study specifically compares the disclosure level of companies in Indonesia and Malaysia using Global Reporting Initiative format template. The study compares the published reports between 2014 to 2016 periods. The results reveal that the disclosure level of sustainability reporting content for companies in both countries are in the intermediate level. Interestingly, our finding shows that companies in Indonesia disclose more content related to economy category. However, they disclose less on product-responsibility, environmental, and human rights categories compared to Malaysian companies. Furthermore, this study provides the investors an insight on how to monitor the disclosure level of the companies in both countries and highlight the demand of specific content to increase the contribution of the companies on specific sustainability issues.

Does labour social responsibility disclosure affect financial performance? Evidence from Indonesia Esa Anesti Putri Muhardini; Iman Harymawan; Mohammad Nasih; Akmalia Mohamad Ariff
Jurnal Akuntansi dan Auditing Indonesia Vol 27, No 2 (2023)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol27.iss2.art4

This study examines the effect of disclosure of labour social responsibility on the company's financial performance as measured by operational aspects (ROA), profitability aspects (ROE), and sales aspects (ROS). This study uses regression analysis to examine the relationship between labour social responsibility disclosure and financial performance of companies listed on the Indonesia Stock Exchange during 2015-2020 and indexed by GRI. The results of this study indicate that the disclosure of employment social responsibility has a significant effect on the achievement of financial performance aspects of operations (ROA) and financial performance aspects of sales (ROS), while if it is associated with the achievement of financial performance aspects of profitability (ROE), there is no significant effect on employee social responsibility disclosure. This research contributes to achieving sustainable development goals by providing views for companies regarding the impact of implementing and disclosing employment social responsibilities and contributing to literature related to labour, financial performance, and sustainability disclosure. This novel research provides groundbreaking insights into the impact of implementing and disclosing employment social responsibilities on financial performance, highlighting the importance of labor, financial performance, and sustainability disclosure in achieving sustainable development goals.

The Influence of Intellectual Capital to Financial Performance at Real Estate and Property in Jakarta Stock Exchange (JSE) Nasih, Moh.; Iswati, Sri
Jurnal Aplikasi Manajemen Vol. 9 No. 4 (2011)
Publisher : Universitas Brawijaya, Indonesia

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

To overcome the competition, a company not only focuses on physical capital, but also focuses on intellectual capital. Company can achieve a competitive advantage and earn profit by owing intellectual capital Intellectual capital rests on a potential link between intellectual capital on one hand and corporate performance on the other hand. A company will grow up if a growing number of physical capitals in the same line with a growing number of intellectual capitals. The purpose of this empirical study is to investigate the influence of intellectual on real estate and property performance, especially financial performance. This study uses empirical data from Indonesia Capital Market Directory 2005 that issued of Jakarta Stock Exchange (JSE). This research use quantitative analysis. The population of the research is real estate and property ar listed in JSE. The hypothesis test conducted by regression analysis model with the degree of significant at 0.05. The main conclusion from this particular study is intellectual capital has influence on real estate and properly performance.

Business, Management, and Accounting Research Recommendation Damara Ardelia Kusuma Wardani; Fritzy Vasya Anandiva; Harymawan, Iman; I Wayan Kartana; Mohammad Nasih
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.5127

This study explores the development of business, management, and accounting research in Indonesia, focusing on publications indexed in SINTA (Science and Technology Index) from 2010 to 2023. Using a Systematic Literature Review (SLR) method, this research examines the patterns of publication growth, challenges, and opportunities faced by Indonesian academics and institutions in business, management, and accounting. The paper proposes the development of a Business Management Accounting Research Ranking (BMARR) platform to systematize and provide easy access to relevant publications. The findings show a significant increase in publications until 2022, but a decline occurred in 2023, indicating potential challenges such as stricter journal selection processes and academic incentives. This study also highlights the dominance of analytical methods in research, while experimental research remains less prevalent. The implications of this research are crucial for academic institutions and researchers to enhance the visibility, impact, and quality of research in the fields of business, management, and accounting in Indonesia. Further efforts are recommended to foster collaboration between academia and institutions and improve the standards of SINTA-indexed journals so that they compete on a global level.

Co-Authors Akmalia Mohamad Ariff Alfarisa, Puteri Damara Ardelia Kusuma Wardani Dian Agustia Diarany Sucahyati Effiezal Aswadi Abdul Wahab Esa Anesti Putri Muhardini Fritzy Vasya Anandiva Hanif Putra Ardianto Hasnah Haron I Wayan Kartana Iman Harymawan Imelda Dian Rahmawati Kamarudin, Khairul Anuar Khairul Anuar Kamarudin Madyan, Moh. Madyan, Moh. Nisful Laila Puput Tri Komalasari Puteri Alfarisa Sigit Setya Wicaksono Sri Iswati Tanputra, Sebastian Teguh Prasetio Wan Zurina Nik Abdul Majid Yuanita Intan Paramitasari

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