Article Per Year (5 Year)
p-Index From 2020 - 2025
3.249
P-Index
This Author published in this journals
All Journal EL-MUHASABA El Dinar Infestasi Jurnal Akuntansi dan Perpajakan Akuisisi : Jurnal Akuntansi Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal Jurnal Equity Jurnal Edueco Journal of Islamic Accounting and Finance Research Jurnal Riset Akuntansi Politala Jurnal Akuntansi AKUNESA Equity
Nawirah Nawirah
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Financial Literacy, Accounting Training, Motivation, Capital, Length of Business: MSME Success Nawirah Nawirah; Ditya Permatasari; Devita Nur Romadhoni
Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i2.10714

Abstract

 MSMEs play a crucial role in driving the national economy. However, many MSMEs in Indonesia lack an understanding of accounting practices and fail to apply accounting information effectively in recording financial reports for their businesses. To address this issue, one approach to increasing their knowledge is through enhancing financial literacy and participating in accounting training programs. This study aims to examine the impact of financial literacy, accounting training, motivation, capital, and business tenure on the success of MSMEs operating in the food and beverage sector in Probolinggo City. The research methodology employed a quantitative approach, utilizing purposive sampling with the Slovin formula to obtain a sample of 91 SMEs. Data gathered for the study were processed using validity and reliability tests conducted with the aid of the SmartPLS version 3 program. The research findings and analysis reveal that financial literacy, capital, and business tenure positively and significantly influence the success of MSMEs in the food and beverage industry. On the other hand, accounting training and motivation were found to have no significant impact on the success of MSMEs in the same industry in Probolinggo City.
TESTING THE FRAUD PENTAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN THE BANKING SECTOR INDONESIA 2016-2020 Irmawati, Farida; Nawirah, Nawirah
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.857

Abstract

Fraudulent financial reporting is an activity that is carried out intentionally by changing the elements in the financial statements. This study aims to examine and analyze the influence of the elements of the fraud pentagon theory, namely pressure, opportunity, rationalization, capability, and arrogance against fraudulent financial reporting which is proxied by using the Altman z-score model. This research is a quantitative research using secondary data, namely financial reports, and annual reports. The population of this study is the banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling method used the purposive sampling technique to 34 samples. The technique for analyzing data is through multiple linear regression. The results showed that financial stability had a positive effect on fraudulent financial reporting. External pressure has a negative effect on fraudulent financial reporting. Ineffective monitoring, quality of external audit, change in auditor, changes in the board of directors, CEO duality, and a frequent number of CEO's pictures has no effect on fraudulent financial reporting.
Determinants of Financial Management Behavior among Young Millennial Entrepreneurs Permatasari, Ditya; Nawirah, Nawirah; Sartika, Farahiyah
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.13187

Abstract

Effective financial management behavior can improve a person's financial well-being, while failure to manage personal finances can have long-term impacts. This research aims to examine the factors that influence Financial Management Behavior in young enterpreneurs. The research method used in this research is quantitative. The total number of respondents was 100 millennial entrepreneurs who are members of the Indonesian Young Entrepreneurs Association (HIPMI) in East Java Province spread across several cities. The sampling technique used was a purposive sampling technique with a data collection method in the form of a questionnaire. The research results show that Financial Literacy, Hedonism Lifestyle, Financial Attitude, and Self Control influence Financial Management Behavior while Income does not influence Financial Management Behavior. The novelty in this research is adding the influence of a lifestyle of hedonism and self-control in the context of millennial entrepreneurs, a group that is rarely the main focus in financial management studies in Indonesia. The results of this research provide practical implications for organizations such as HIPMI to develop financial education programs that not only increase financial literacy but also emphasize the importance of self-control and lifestyle management. In addition, this research can be a basis for the government to design policies that support the financial well-being of young entrepreneurs.
EXPLORING THE ACCEPTANCE OF PEER-TO-PEER LENDING: A MAQASID SHARIAH PERSPECTIVE THROUGH THE TECHNOLOGY ACCEPTANCE MODEL Permatasari, Ditya; Nawirah, Nawirah; Sartika, Farahiyah; Setiani, Setiani
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 2 (2024): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v12i2.29056

Abstract

This study applies the Technology Acceptance Model (TAM) to assess the adoption of peer-to-peer (P2P) lending by Micro, Small, and Medium Enterprises (MSMEs) in Malang, examining its influence on performance and business growth. Primary data were gathered via questionnaires completed by 192 MSME respondents utilizing P2P lending services. A snowball sampling technique was employed, and the data were analyzed using both descriptive and inferential statistical methods, with structural equation modeling based on Partial Least Squares (PLS). The findings indicate that Perceived Ease of Use exerts a significant positive effect on Perceived Usefulness, and similarly, Perceived Ease of Use positively influences Behavioral Intention to Use. Moreover, Perceived Usefulness significantly enhances Behavioral Intention to Use, which, in turn, positively affects Actual System Use. This research expands the TAM framework within the domain of Islamic financing for MSMEs, emphasizing the role of maqasid sharia in P2P lending. Key principles such as adherence to sharia-compliant transactions, the use of Islamic contracts, transparency, and ethical conduct in financial dealings are central to this framework. The study makes a significant contribution to the literature by illustrating how P2P lending technology, when integrated with sharia principles, can foster the growth and sustainability of MSMEs
Earnings Management: Company Growth, PSAK 71, and Audit Quality with Good Corporate Governance as Moderation Ramadhany, Nerisha Putri; Nawirah, Nawirah
Akuisisi : Jurnal Akuntansi Vol 20, No 1 (2024)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v20i1.1969

Abstract

This research was conducted to determine the effect of company growth, PSAK 71 regarding allowance for impairment losses (CKPN), and audit quality on profit management with good corporate governance as moderating variables. This quantitative research uses secondary data from financial reports of banking companies listed on the IDX. The sample used was 40 companies obtained using the purposive sampling technique. The data analysis technique used in this research is Moderated Regression Analysis (MRA), which is processed using the Eviews application. The results of this research conclude that Company Growth and PSAK 71 do not significantly affect Profit Management. Meanwhile, Audit Quality has a significant negative effect on Profit Management. GCG cannot moderate the influence of Company Growth on Profit Management. GCG cannot moderate the influence of PSAK 71 on Earnings Management. GCG can moderate the influence of Audit Quality on Profit Management.
Carbon Emission Disclosure, Corporate Social Responsibility, Green Accounting : Firm Value Moderated by Profitability Pangestu, Alya Diajeng; Nawirah, Nawirah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2559

Abstract

Firm value, as used in accounting, is the value derived from the market and represented by stock prices. Among the elements that influence firm value are carbon disclosure, CSR, and green accounting. By applying profitability as a control variable, this study examines how carbon disclosure, CSR, and green accounting impact firm value. A total of 186 energy and basic materials companies listed on the Indonesia Stock Exchange were the subjects of the study. The sample for this study includes 14 companies from the energy & basic materials sector that regularly publish sustainability reports and annual reports with regard to profitability between 2021 and 2023. The sample for this study consists of 14 companies from the energy and basic materials sector that regularly release sustainability reports and annual reports for the years 2021-2023 with regard to profitability. In this study, Eviews 12 software was used to conduct panel data regression analysis and modified regression analysis (MRA). The findings show that although carbon disclosure and green accounting have no impact on firm value, corporate social responsibility (CSR) significantly affects it. Furthermore, corporate profitability does not increase or decrease the impact of CSR, carbon disclosure, and green accounting on firm value.
Determinants of E-Payment Services, Financial and Macroeconomic Ratios to Company Performance S, Lulu Ilmang; Nawirah, Nawirah
EQUITY Vol 23 No 1 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i1.1711

Abstract

The level of achievement of an organization can be seen from the company's performance. Performance shows the ability of management in managing a company. Performance appraisal can be seen from various internal and external factors. The purpose of this research is to determine the effect of partial and simultan digital service systems based on digital e-payment, financial ratios, macroeconomics on company performance. This research type is quantitative method with descriptive approach. The data is secondary data and this research use multiple linear regression analysis method. The population is banking companies listed on the Indonesia Stock Exchange (BEI) within year of 2016-2018. Sampling method used purposive sampling so obtained 33 samples. The results of this research with determination coefficient at 6.22% simultaneously digital-based e-payment service systems, financial ratios, macroeconomics have a significant influence to company performance. Partially, digital e-payment based services and financial ratios (NPL, NIM) have a significant positive influence to company performance.
PROFITABILITY, LIQUIDITY, SALES GROWTH, FIRM SIZE : FINANCIAL DISTRESS WITH LEVERAGE AS A MODERATING VARIABLE Nurkhasannah, Meylia; Nawirah, Nawirah
Jurnal Edueco Vol. 8 No. 1 (2025): Juni
Publisher : Prodi Pendidikan Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/edueco.v8i1.290

Abstract

This study seeks to investigate how profitability, liquidity, sales growth, and firm size affect financial distress, with leverage serving as a moderating factor. The research utilizes panel data regression analysis through E-Views 12. The sample includes 111 companies from the raw material sector that are traded on the Indonesia Stock Exchange (IDX) from 2021 to 2023 Financial reports available on the IDX website were used to gather secondary data. The sample was chosen through purposive sampling according to particular criteria, yielding 69 observations from 23 firms over a period of three years. The results indicate that financial distress is notably influenced by profitability, while liquidity, sales growth, and firm size are not Additionally, leverage does not influence the connection between the independent variables and financial distress. These outcomes are anticipated to serve as a useful reference for companies and financial statement users in managing finances and making informed decisions.
The Influence of Zakat, Islamic Corporate Social Responsibility (ICSR), The Sharia Supervisory Board, and The Audit Committe On The Financial Performance of Islamic Commercial Banks in Indonesia Nurul Hafizza; Nawirah, Nawirah
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025) - In Progress
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p23-30

Abstract

This research endeavor seeks to inspect the influence of zakat, Islamic Corporate Social Responsibility (ICSR), sharia supervisory board, and audit committee on the financial performance of Islamic commercial banks operating within the Indonesian context. Method: This investigation employs a panel data regression methodology utilizing a quantitative framework. The dataset utilized comprises secondary data extracted from the annual reports of Islamic banking institutions listed in the Financial Services Authority (OJK) on the temporal span of 2017 to 2023. Results and discussion: The outcomes of this research stipulate that ICSR exerts a positive influence on financial performance, whereas corporate zakat, sharia supervisory board, and audit committee do not demonstrate a statistically significant effect. Conclusion: ICSR positively impacts the financial performance of Islamic banking entities, while the variables of zakat, sharia supervisory board, also audit committee lack significance. It is imperative for Islamic banks to augment their social responsibility initiatives to enhance trust and competitive advantage. Keywords:zakat; Islamic Corporate Social Responsibility; sharia supervisory board; audit committee; financial performance
Mudharabah, Musyarakah, Murabahah, Financing to Deposit Ratio: Profitability with Non Performing Financing as a Moderating Variable Wahyuda, Muhamad Ridho; Nawirah, Nawirah
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.3851

Abstract

 The purpose of this study was to ascertain how financing options such as mudharabah, musyarakah, murabahah, and FDR affected the profitability of Indonesian Islamic Commercial Banks with regulated NPF between 2017 and 2023. moderated at Indonesian Islamic Commercial Banks from 2017 to 2023 by NPF. Of the total samples collected from seven (seven) Islamic commercial banks, forty-nine were used as observation locations. The quantitative approach makes use of moderation analysis and panel data regression models for data analysis. The outcomes According to this study, FDR has no influence on profitability, while mudharabah, musyarakah, and murabahah have a partial impact. on financial success. NPF factors can moderate the association between mudharabah, musyarakah, and murabahah variables on profitability, but they are unable to moderate the relationship cannot moderate the relationship between FDR on profitability. profitability
Co-Authors Afif, Ifa Rosania Devita Nur Romadhoni Ditya Permatasari Farahiyah Sartika Ifa Rosania Afif Irmawati, Farida Khayatul Izzah Manshur, Yusrotul Afiyah Mohamat Chazim Fikri Nurjannah, Evira Afif Nurkhasannah, Meylia Nurul Hafizza Pangestu, Alya Diajeng Rabbani, Fachri Maulida Ramadhany, Nerisha Putri S, Lulu Ilmang Setiani Setiani, Setiani Ula, Nimatul Wahyuda, Muhamad Ridho Zulvia, Awin Rahma