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All Journal Journal of Economics, Business, & Accountancy Ventura BELIA JURNAL AKUNTANSI SIGMA: Jurnal Pendidikan Matematika Jurnal Manajemen Pendidikan SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Pendidikan Bahasa dan Sastra Indonesia Metalingua EKUITAS (Jurnal Ekonomi dan Keuangan) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Enrichment : Journal of Management Journal On Teacher Education (Jote) Ners Muda SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Jurnal Pendidikan, Sains, Geologi, dan Geofisika (GeoScienceEd Journal) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Inteligensi : Jurnal Ilmu Pendidikan LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran International Journal of Social Service and Research Khatulistiwa: Jurnal Ilmu Pendidikan Bima Journal : Business, Management and Accounting Journal JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Jurnal Asesmen Dan Intervensi Anak Berkebutuhan Khusus Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) AHKAM : Jurnal Hukum Islam dan Humaniora Ar-Raihanah: Jurnal Pendidikan Islam Anak Usia Dini Jurnal Al-Kifayah: Ilmu Tarbiyah dan Keguruan Eastasouth Journal of Effective Community Services Jurnal Fairness Jurnal Pengabdian Inovasi Masyarakat Indonesia Kelimutu Journal of Community Service Jurna Beta Kimia Edusiana: Jurnal Ilmu Pendidikan Al-Umm: Jurnal Pengabdian dan Pengembangan Masyarakat Journal of Community Research and Engagement

Nikmah Nikmah

IKIP Veteran Semarang

Author-ID : 330269

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGARUH RASIO-RASIO MODAL KERJA DAN ARUS KAS OPERASI TERHADAP PROFITABILITAS Wahyuni, Marina Fitri; Saiful, Saiful; Nikmah, Nikmah
JURNAL FAIRNESS Vol. 7 No. 2 (2017)
Publisher : UNIB Press

This study aimed is find an empirical evidence about the influence of working capital ratios and cash flow on profitability. Working capital ratios is proxied by the cash conversion cycle, current ratio, quick ratio, inventory turnover, accounts receivable turnover, turnover of debt and working capital turnover. Meanwhile cash flows dan profitability measured by change in cash flows and return on investment (ROI) respectively.Based on purposive sampling, 67 manufacturing companies were selected as a sample of this study for three years observation.This study found that the cash conversion cycle and quick ratio negatively influence on profitability. Incontrast, this study also found that current ratio positively influence on profitability. This study could not find the influence of inventory turnover, accounts receivable turnover, turnover of debt, working capital turnover, and operating cash flow on profitability.

PENGARUH KONFLIK DAN KETIDAKJELASAN PERAN TERHADAP STRES KERJA SERTA DAMPAKNYA TERHADAP KUALITAS AUDIT Litania, Litania; Husaini, Husaini; Nikmah, Nikmah
JURNAL FAIRNESS Vol. 8 No. 1 (2018)
Publisher : UNIB Press

The purpose of the study is to analyze the influence of the role conflict and role ambiguity toward work stress and to analyze effect of work stress toward audit quality auditor Inspectorate in the Bengkulu Province. The data were used primary data, which obtained questionnaire to the data collecting. The sampling was used census method, equal to 167 respondents. The methods of data analysis were used Structural Equation Modeling (SEM). The result from the data analyze show that: (1) the role conflict has a positive significant influence toward work stress; (2) the role conflict has a positive significant influence toward audit quality; (3) the role ambiguity has a positive significant influence toward work stress; (4) the role ambiguity has a negative significant influence toward audit quality; (5) the work stress has negative significant influence toward audit quality; (6) the work stress has mediating effect on influence of role conflict toward the audit quality in the Inspectorates Offices in Bengkulu Province; and (7) the work stress has not mediating effect on influence of role ambiguity toward the audit quality in the Inspectorates Offices in Bengkulu Province.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, PREFERENSI RISIKO EKSEKUTIF, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PERUSAHAAN SEKTOR PERTANIAN DAN PERTAMBANGAN YANG TERDAFTAR DI BEI Dessy, Dessy; Kamaludin, Kamaludin; Nikmah, Nikmah
JURNAL FAIRNESS Vol. 8 No. 2 (2018)
Publisher : UNIB Press

This study aims to find empirical evidence on the influence of corporate social responsibility disclosure, executive risk preference and capital intensity against tax avoidance. population in this study are all companies of agriculture and mining sector listed in BEI year 2013-2016. The type of research used in this study is empirical research. The sampling technique used is purposive sampling. Based on sampling through purposive sampling, then obtained as many as 14 samples of banking companies with a total observation of research as much as 56 observations. The results of this study found that disclosure of corporate social responsibility, executive risk preference and capital intensity did not affect tax avoidance.

Jurusan Akuntansi Universitas Bengkulu Nikmah, Nikmah; Ilyas, Fitrawati; Arifianto, Sigit
JURNAL FAIRNESS Vol. 3 No. 3 (2013)
Publisher : UNIB Press

Penelitian ini bertujuan untuk menguji pengaruh dewan komisaris asing, dewan komisaris independen dan kepemilikan saham asing terhadap nilai perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) selama periode pengamatan (2009-2011). Penelitian ini merupakan penelitian empiris dengan pendekatan kuantitatif yang melibatkan penggunaan analisa statistik. Penelitian ini menggunakan data sekunder. Alat analisisnyang digunakan dalam penelitian ini adalah regresi linier berganda dengan bantuan sofware SPSS (Statistical Package for Social Scienc) Hasil penelitian menunjukkan bahwa dewan komisaris asing dan kepemilikan saham asing berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan variabel dewan komisaris independen tidak mempunyai pengaruh yang signifikan terhadap nilai perusahaan.

PREDIKSI FINANCIAL DISTRESS UNTUK PERUSAHAAN BESAR DAN KECIL DI INDONESIA PERBANDINGAN OHLSON DAN ALTMAN Nikmah, Nikmah; Sulestari, Dinna Dwi
JURNAL FAIRNESS Vol. 4 No. 1 (2014)
Publisher : UNIB Press

This research aims to examine difference level of accuracy between Ohlson and Altman models to forecast bankruptcy a large and small firms in Indonesia. The sample are 60 large firms and 60 small firms from all industries that listed in Bursa Efek Indonesia (BEI) from 2003-2009. By using paired sample t-test and chi-square test, the result show that unconsistency result between paired sample t-test and chis-quare to examine the difference of level accuracy Ohlson and Altman models to forecast bankruptcy a large firm. The result obtain that there is no difference level of accuracy between Ohlson and Altman models with chis-square, but with paired sample t-test show that there was different level of accuracy between Ohlson and Altman models.

FAIR VALUE ACCOUNTING DAN KEMAMPUAN LABA MEMPREDIKSI LABA DAN ARUS KAS MASA DEPAN MENGGUNAKAN PENDEKATAN BALANCE SHEET DAN INCOME STATEMENT Sitohang, Pardamean; Nikmah, Nikmah
JURNAL FAIRNESS Vol. 5 No. 2 (2015)
Publisher : UNIB Press

This study aims to determine whether the disclosure of the fair value of financial instruments used in the financial statements may improve the ability of earnings to predict future earnings and future cash flows after the application of PSAK 50 and 55 (revised 2006). Fair value measurements using two approaches, namely the balance sheet approach and an income statement approach. This study used a banking company listed on the BEI in the period 2010-2013. Using purposive sampling method, the balance sheet approach used a sample of 28 companies and approach to the income statement using a sample of 19 companies. Data analysis methods used in this study are Moderated Regression Analysis (MRA) and multiple regression analysis using SPSS 16. The results of this study showed that after the application of PSAK 50 and 55 (revised 2006) can improve the relevance of information on the fair value of financial instruments. This is supported by the results of studies showing that the fair value of financial instruments can improve the ability of earnings to predict future earnings and future cash flows using the balance sheet approach. However, this research has not been able to provide evidence that the components of other comprehensive income can provide an incremental effect on the ability of earnings to predict future earnings and future cash flows using an income statement approach.

MANAJEMEN RISIKO, KUALITAS CORPORATE GOVERNANCE, STATUS KEUANGAN PERUSAHAAN, DAN PERILAKU OPPORTUNISTIK MANAJERIAL Kamaludin, Kamaludin; Nikmah, Nikmah; Hijroini, Hijroini
JURNAL FAIRNESS Vol. 5 No. 2 (2015)
Publisher : UNIB Press

This study aims to examine the causal relationship between the variables of risk management, the financial status of the company, the quality of corporate governance and managerial opportunistic behavior. Risk management is measured by current ratio, the company's financial status is measured by Altman Z Score bankruptcy prediction, such as the quality of corporate governance Corporate Governance Perception Index (CGPI) while conducting managerial opportunistic behavior pattern of earnings management is proxied by Eckel Index (1981). Testing is done with path analysis (path analysis) with the help SmartPLS 1.10 versions in 47 companies listed on the Indonesian Institute of Corporate Governance (IICG) 2011-2013 and submit an annual report on the Indonesia Stock Exchange (IDX). This study found that the risk management and financial status of the company does not have an influence on managerial opportunistic behavior. While the quality of corporate governance can reduce managerial opportunistic behavior. Risk management is a negative impact on the quality of corporate governance while financial status may have an impact on the quality of corporate governance. Risk management had a positive influence to the company with a sound financial status. In path analysis, risk management is not directly influence on managerial opportunistic behavior. But risk management can improve the financial status of the company's reputation and raise the quality of corporate governance, so as to suppress the manager to perform income smoothing. On the one hand, managers still perform income smoothing though the company has a risk management and corporate governance, since the motivation that is efficient to perform earnings management. In this case, financial status and corporate governance becomes an intervening variable.

Co-Authors Abdul Latif Abdul Majid Ahda Fithriani, Ahda Alpi Zaidah, Alpi Amirullah -, Amirullah Andam S. Ardan Andani, Winda Andina, Ariana Satri Annajihah, Isra’ Apriyanti, Hera Arifianto, Sigit Arini Rahma Dhani Arjoen, Muhammad Robby Ayu Purnamasari Aziza, Nurna Berto Usman, Berto Darmawati Darmawati Dessy, Dessy Dewi, Hefi Rusnita Dhani, Arini DHANI, ARINI RAHMA Dhoti, Shofi Ma’rifaturriya Edy Suranta Elfita Elfita Fadhilatul Hikmah, Wahyu Faridah Faridah Fitri Handayani Fitriani, Yessi Fortuna, Karina Dwi Guswanti, Nelia Hidayatulloh, Alpiana Hijroini, Hijroini Honin, Maryanto C. Husaini Husaini Ilyas, Fitrawati Imakulata, Mbing Imakulata, Mbing Maria Inmaryanto, Inmaryanto Kamaludin Kamaludin Khasanah, Niswatul Lika, Angela G. Litania, Litania M. Yogi Riyantama Isjoni Maspuri, Maspuri Midiastuty, Pratana Puspa Mohd. Fauzi, Irfan Muetiawati, Dessy Muhammad Amin Munif, Nabil Nikmatul Khayati Nuriksan, Sidiq Pakpahan, Silvia Ratily Panggabean, Berliana Febrianti Purnamasari S, Ayu Putri, Sabrina Rahmadani, Nia Rayahu, Evi Saiful Saiful Santrum, Mario Justinianus Saputra, Waldi Sari Puspita Dewi, Sari Puspita Sari, Winda Puspa Simbolon, Parlindungan Sitohang, Pardamean Sri Wahyuni Sulestari, Dinna Dwi Suliyani, Iis Supri Supri Taek, Paulus Tokan, Moses K. Tokan, Moses Kopong Tryana , Nofita Tryana, Nofita Utami, Puspa Indah Wafa, Faqih El Wahyuni, Marina Fitri Wijayanti, Indah Oktari Woki Bilyaro Yusnaeni Yusnaeni, Yusnaeni Yusnaini Yusnaini Zuli, Wahfi

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