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Faktor-Faktor Pendorong Kualitas Audit Inspektorat dalam Pengawasan Keuangan Daerah Andi Agus; Nurna Aziza; Fitrien Mulyusnita
Jurnal Bingkai Ekonomi (JBE) Vol 1 No 1 (2016): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

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This research was aimed to examine competency factor, independency factor, and objectivity factor influance on the quality of audit of inspectorate in local finances supervision. The data in this study was collected through questioner filled by all staffs of Inspectorate of Lebong Regency, Province of Bengkulu that involved actively in audit/ supervision. The method analysis used was multiple linear regressions with IBM SPSS analysis program. The research result shows that competency factor, independency factor, and objectivity factor that belong to the auditors of Inspectorat of Lebong Regency (Province of Bengkulu) were proven positively influence towards the quality of audit of Inspectorate of Lebong Regency in local finances supervision.

Faktor-Faktor Pendorong Kualitas Audit Inspektorat dalam Pengawasan Keuangan Daerah Andi Agus; Nurna Aziza; Fitrien Mulyusnita
Jurnal Bingkai Ekonomi (JBE) Vol 1 No 1 (2016): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

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

This research was aimed to examine competency factor, independency factor, and objectivity factor influance on the quality of audit of inspectorate in local finances supervision. The data in this study was collected through questioner filled by all staffs of Inspectorate of Lebong Regency, Province of Bengkulu that involved actively in audit/ supervision. The method analysis used was multiple linear regressions with IBM SPSS analysis program. The research result shows that competency factor, independency factor, and objectivity factor that belong to the auditors of Inspectorat of Lebong Regency (Province of Bengkulu) were proven positively influence towards the quality of audit of Inspectorate of Lebong Regency in local finances supervision.

Foreign Ownership, Free Cash Flow, and Assets Utilization of Manufacturing Industry Nurna Aziza; C Rafflesiantono S
Accounting Analysis Journal Vol 11 No 3 (2022)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v11i3.61041

Purpose : This study aims to examine the effect of moderating role of foreign ownership in the relationship between net profit margin and free cash flow on assets utilization in Indonesian manufacturing companies. Method : Net profit margin and free cash flow act as independent variables while assets utilization is the dependent variable and foreign ownership is the moderating variable. The research sample was determined using a purposive sampling approach with several criteria as the basis for determining it. Observations in this study were conducted from 2018 to 2020, manufacturing companies listed on the Indonesian Stock Exchange were the focus of this study. 36 companies were selected as samples with 108 observations. Testing the research hypothesis was conducted by using Moderated Regression Analysis (MRA). Findings : The results of the tests showed that asset utilization was positively and significantly impacted by Net Profit Margin and Free Cash Flow. Additionally, foreign ownership was insignificant in strengthening the effect of net profit margin and free cash flow on asset utilization. Novelty : The study specifically focused on foreign ownership, while previous research was based on structure ownership as a whole. Keywords : Assets Utilization; Foreign Ownership; Free Cash Flow; Net Profit Margin

Green Accounting as a Mediation Variable, and Media Exposure as a Moderation Variable in the Relationship Between Profitability and CSR Disclosure Mardalena Septi Mi Darti; Nurna Aziza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5138

The purpose of this study is to analyze Green Accounting as a mediation variable, and Media Exposure as a moderation variable in the relationship between profitability and CSR Disclosure in LQ45 companies in 2018-2022. This study used the population of LQ 45 companies listed on the Indonesia Stock Exchange during the period 2018-2022. The data used is secondary data in the form of annual financial statements and sustainability reports. The sample consisted of 20 companies that met the criteria during 2018-2022 as many as 100 samples. The data analysis used is a statistical analysis method with a path analysis model (Path Analysis). The results of the analysis show that there is no effect of profitability on CSR disclosure. There is no effect of profitability on green accounting. Profitability through green accounting has a significant effect on CSR disclosure. Green accounting mediated by media exposure has a significant effect on CSR disclosure.

Improving Sme Accountability In The M-Wallet Era Postadoption Implications Tri Puspita Sari; Nurna Aziza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5207

This research aims to investigate the impact of M-Wallet adoption on SME financial accountability and its implications for small and medium business practices. The research method uses a mixed approach which combines qualitative (interviews) and quantitative (questionnaire) approaches. The population in this study is UKM in Bengkulu that have adopted M-Wallet in operations. The sampling technique uses survey techniques. Data collection techniques used interviews and questionnaires with a Linkert scale of 1-5. Data testing uses multiple linear regression analysis. Based on the research results, it can be concluded that there has been an increase in SME accountability in the mwallet era with post-adoption implications. The regression results show that system security influences SME accountability. SMEs feel that a high level of system security can reduce the risk of data loss or financial theft, thereby increasing accountability in managing finances. The regression results show that system effectiveness influences SME accountability. The effectiveness of the system in processing transactions more quickly, providing financial reports that are easy to understand, and providing good visibility into cash flow has a role in improving accountability practices.

Comparison Of Financial Performance Based On The Implementation Of PSAK 30 And PSAK 73 On Leases In Energy Industry Companies Lisca Putri; Nurna Aziza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5254

A finance operation that takes the form of supplying capital goods is called leasing. PSAK 30 will be replaced with PSAK 73, which was accepted from IFRS 16, on January 1, 2020. The purpose of this study is to compare the financial performance of the organization using leases for PSAK 30 and PSAK 73. A quantitative descriptive strategy is employed in this investigation. 67 firm samples were obtained using the purposive sampling approach from the population of 74 enterprises that made up the research. The firms in the energy industry sector that are listed on the Indonesia Stock Exchange during the 2019–2020 research period are the focus of this study. Ratio analysis, descriptive statistical analysis, regression analysis (which includes the normality test and the Wilcoxon signed rank test), and hypothesis testing are the data analysis techniques used in this work. According to the study's findings, which were derived from the use of descriptive statistics, hypothesis testing, and ratio analysis test, there is a difference in the financial performance of transportation firms listed on the Indonesia Stock Exchange when PSAK 30 and PSAK 73 are implemented.

ANALISA DAMPAK COVID 19 TERHADAP LIKUIDITAS DAN PROFITABILITAS BANK PEMBANGUNAN DAERAH DI INDONESIA SEBELUM DAN SELAMA MASA PANDEMI Jansen Adiguna Putra; Kamaludin; Nurna Aziza
Student Journal of Business and Management Vol. 5 No. 1 (2022)
Publisher : Universitas Bengkulu

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Abstract This research examines the impact of Covid-19 on the Liquidity and Profitability of the Regional Development Banks in Indonesia before and during the pandemic. This research is vital as it portrays the extent to which the economic impact of Covid-19 has influenced the Liquidity and Profitability of the Regional Development Banks in Indonesia. It also shows the extent to which the effectiveness of Government policy has contributed to the banks in anticipating the impact of the Pandemic. The approach used in this research is a quantitative study. The analysis used RIM, ALNCD, ALDPK ratios to measure the Banks Liquidity while ROA and ROE ratios are employed to measure the Banks Profitability. This research used data from the Financial Reports published from March 2019 to December 2019 and from March 2020 to December 2020. The data is further analyzed using statistical methods to see the differences in Regional Development Banks’ performance before and during the Covid-19 pandemic. To deal with this, several 27 Regional Development Banks were used. The obtained empirical research show there are significant differences in RIM, ALNCD, and ALDPK of Regional Development Bank Liquidity before and during the pandemic. However, ROA and ROE show statistically insignificant differences before and during the Covid-19 pandemic. Regional Development Banks should increase their capital that could take a role as a bumper in anticipating the Liquidity and Profitability risks. Keywords: Pandemic, Covid-19, Liquidity, Profitability Abstrak Penelitian ini bertujuan untuk melihat dampak Covid-19 terhadap Likuiditas dan Profitabilitas Bank Pembangunan Daerah di Indonesia sebelum dan selama masa pandemi. Penelitian ini menjadi penting untuk menggambarkan sejauh mana dampak ekonomi Covid-19 mempengaruhi Likuiditas dan Profitabilitas Bank Pembangunan Daerah di Indonesia. Penelitian ini juga menunjukkan sejauh mana efektifitas kebijakan pemerintah membantu perbankan dalam mengantisipasi dampak pandemi. Penelitian ini menggunakan pendekatan study kuantitatif. Analisa dilakukan dengan menggunakan rasio RIM, ALNCD, ALDPK untuk mengukur likuiditas Bank sedangkan rasio ROA dan ROE digunakan untuk mengukur profitabilitas Bank. Penelitian ini menggunakan data laporan keuangan publikasi dari bulan Maret 2019 sampai dengan Desember 2019 dan dari bulan Maret 2020 sampai dengan Desember 2020. Kemudian data dianalisa menggunakan metode statistik untuk melihat perbedaan pada kinerja Bank Pembangunan Daerah sebelum dan selama pandemi Covid-19. Penelitian ini menggunakan 27 Bank Pembangunan Daerah di Indonesia sebagai objek penelitian. Hasil penelitian secara empiris menunjukkan bahwa terdapat perbedaan yang signifikan pada likuiditas Bank Pembangunan Daerah melalui RIM, ALNCD dan ALDPK sebelum dan selama masa pandemi. Sementara itu, ROA dan ROE secara statistik menunjukkan perbedaan yang tidak signifikan pada masa sebelum dan selama pandemi Covid-19. Bank Pembangunan Daerah harus meningkatkan modal mereka yang dapat berperan sebaga bumper untuk mengantisipai risiko likuiditas dan profitabilitas. Kata kunci: Pandemi, Covid-19, Likuiditas, Profitabilitas

An Analysis of the Sustainability Performance of Indonesian Banks and Islamic Financial Institutions Using a Triple Bottom Line Model Yusmaniarti Yusmaniarti; Fitri Santi; Nurna Aziza; Husaini Husaini; Ridwan Nurazi; Fadli Fadli
East Asian Journal of Multidisciplinary Research Vol. 2 No. 11 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i11.6792

The Triple Bottom Line-based Sustainability Performance model in Indonesian Islamic banks and financial institutions is the subject of this dissertation research. Using theoretical vantage points from resource dependency theory, interest theory, agency theory, institutional theory, and legitimacy theory, this study investigates the impact of Islamic Corporate Governance (ICG) on Corporate Sustainability Performance (SP), which employs Islamic corporate governance mechanisms. It primarily focuses on sharia board attributes and ownership structure. Regression analysis is done in this study using Eviews 10, and thirteen recommendations are made to enhance sustainability performance. By visiting each company's official website and the website www.idx.co.id, secondary data was gathered. 49 Islamic financial institutions that were registered with the OJK between 2016 and 2021 comprised the research sample of Indonesian Islamic banks and financial institutions. Data from financial reports were used for six years, making 294 total samples of data from the panel. This study will look at the characteristics of the Sharia Board (DS), which will be used as independent variables. The Corporate Sustainability variable will be used as a dependent variable, and the variables Independent Sharia Board, size of the Sharia Board, Sharia Board Meetings, Gender Diversity, and the existence of a sustainability committee and the application of AAOIFI standards will be used as proxies. The research results show that Indonesian Islamic corporate governance has a significant effect on sustainability performance, with Independent sharia boards, Gender diversity, and AAOIFI implementation being able to influence sustainability performance while size, board meetings, and sustainability committees do not influence the sustainability performance of Islamic banks and financial institutions in Indonesia. Institutional ownership is partially able to moderate the relationship between independent sharia boards, gender diversity and implementation with sustainability performance. Institutional ownership is unable to moderate the size of the sharia board, sharia board meetings and sustainability committee on sustainability performance. This research provides policy insights for policymakers, practitioners, and corporate boards to promote sustainable operations through Islamic corporate governance, adding to existing development plans to address sustainability-related issues. This research contributes to the literature by establishing a relationship between Islamic corporate governance and triple-bottom-line performance in Indonesian Islamic banks and financial institutions

The Impact of Revenue From Contracts With Customers on Financial Performance Defi Wulandari; Nurna Aziza
SIMAK Vol 22 No 01 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i01.497

This research aims to disseminate the impact of implementing IFRS 15 on company financial performance, with a focus on property and real estate companies in Indonesia listed on the Indonesia Stock Exchange (BEI) and similar companies on the Stock Exchange of Thailand (SET) during the period 2018-2021 observations for companies in Indonesia and 2017-2020 for Thai companies. The research sample was 46 companies selected using the purposive sampling method. This research uses a comparative method to compare financial performance before and after the implementation of IFRS 15. Data analysis was carried out using the paired sample t-test or Wilcoxon test. The research results show that after the implementation of IFRS 15, profitability ratios (NPM, ROA and ROE) show a decline compared to before. On the other hand, the solvency ratio (DAR and DER) showed an increase, and the liquidity ratio (CR) decreased compared to the period before the implementation of IFRS 15.

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