Article Per Year (5 Year)
p-Index From 2021 - 2026
4.902
P-Index
This Author published in this journals
All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Accounting Analysis Journal Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Pengabdian Masyarakat Bumi Raflesia JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi dan Keuangan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JAKED Jurnal Bingkai Ekonomi (JBE) Journal of Economics and Business Letters East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Fairness Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal Accounting International Mount Hope Student Journal of Business and Management (SJBM) Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Akuntansi
Aziza, Nurna
Department Of Accounting, Faculty Of Economics And Business, Universitas Bengkulu, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 49 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 49 Documents
Search

 1   2   3   4   5 
Orientasi Eksternal, Tanggung Jawab Sosial Perusahaan, dan Emisi Polusi Aziza, Nurna
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.14665

Abstract

Companies in open economies with stronger external orientations have come under pressure from customers and other stakeholders to implement global corporate social responsibility (CSR) activities since the 2000s. The purpose of this study proposes a relationship between CSR, the level of external orientation, and pollution emissions, such as pollution reduction. It uses an empirical methodology using secondary data for manufacturing companies. The results showed that external orientation is related to pollution emissions, corporate social responsibility is negatively related to pollution emissions, and there is a proven moderating effect on pollution emissions. The higher the external orientation but with high corporate social responsibility can withstand the increase in pollution emissions by manufacturing companies. 
ANALISIS PENERAPAN PENCATATAN AKUNTANSI PELAKU UMKM PENGRAJIN BATA MERAH DESA MOJOTAMPING KECAMATAN BANGSAL KABUPATEN MOJOKERTO Wardhani, Atika Putri; Aziza, Nurna
Journal Accounting International Mount Hope Vol. 2 No. 1 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i1.176

Abstract

This research will take the object of MSMEs in Mojotamping Village, Bangsal District, the Red Brick industry (Pres MRH). The aim of this research is to find out to what extent MSMEs have knowledge of accounting in their business operations and to analyze accounting records for each transaction. This study uses a qualitative method. Data analysis using retrieval techniques through interviews. The population in this study were MSME actors in the Red Brick industrial sector in Mojotamping Village, Bangsal District. The sample in this study is correspondents who are considered key to providing answers to the research objectives, namely 1 person is assumed to be sufficient to represent the entire population. The results of this research show that MSME actors in the Bata Merah industrial sector have implemented accounting with very simple recording using their respective languages. However, MSMEs still find it difficult to prepare financial reports as they should. It is hoped that this research can increase knowledge about the importance of accounting records to form a financial report. It is hoped that the implications of this research will provide considerations for the government in terms of providing accounting training as an urgency for the business continuity of MSMEs.
PENGARUH CORPORATE SOCIAL RESPONSBILITY TERHADAP FINANCIAL DISTRESS DIMODERASI OLEH SIKLUS HIDUP PERUSAHAAN PADA TAHAP MATURE Retno Wati Purwaningsih; Nurna Aziza
Jurnal Akuntansi Vol. 9 No. 3 (2019)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.9.3.173-186

Abstract

This research investigated to prove that corporate social responsibility has a negative effect on financial distress, and the firm life cycle at the mature stage strengthen effect of corporate social responsbility on financial distress. The populations of this study were all manufacturing companies listed on the Indonesia Stock Exchange during the years 2014-2017. Methods of data collection used purposive sampling techniques. There were 49 companies with 170 observations that fulfilled the criteria to be the study sample. This study uses a quantitative approach. Data were analyzed using logistic regression and moderated regression analysis (MRA) with the help of SPSS software. The result showed that corporate social responsibility has a negative effect on financial distress, the firm life cycle at the mature stage strengthens the effect of corporate social responsibility on financial distress. Keywords: Corporate social responsibility, Financial distress, Firm life cycle at the mature stage
OPTIMASLISAI PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) DI DESA PANCA MUKTI UNTUK MEWUJUDKAN DESA KREATIF Aziza, Nurna; Aprila, Nila; Novita Sari, Vera; Agus, Andi
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 2 (2024): April
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i2.614

Abstract

Dalam satu dekade terakhir, desa wisata telah menjadi fokus pengembangan pemerintah sebagai sarana untuk meningkatkan pendapatan daerah dan kesejahteraan ekonomi masyarakatnya. Desa Panca Mukti di Kabupaten Bengkulu Tengah, Provinsi Bengkulu, merupakan contoh desa yang menggabungkan potensi hasil kebun dan pertanian dengan pengembangan batik sebagai kampung wisata. Namun, pandemi Covid-19 telah memberikan dampak signifikan pada perekonomian desa tersebut, terutama pada budidaya hortikultura dan pariwisata. Salah satu pendekatan untuk memperbaiki perekonomian desa adalah dengan memberdayakan Badan Usaha Milik Desa (BUMDes), yang merupakan modal sosial untuk memperkuat perekonomian pedesaan. Namun, di Desa Panca Mukti, BUMDes Damar Limo menghadapi berbagai permasalahan, termasuk pengelolaan yang belum optimal. Simpulan, diharapkan artikel ini dapat memberikan pandangan tentang pentingnya BUMDes dalam meningkatkan perekonomian desa dan memberikan kontribusi terhadap pembangunan kawasan mitra, seperti yang dilakukan oleh Prodi Magister Akuntansi Universitas Bengkulu melalui kegiatan pengabdian kepada masyarakat. Kata Kunci : Badan Usaha Milik Desa (BUMDes), Desa Panca Mukti, Optimisasi Pengelolaan, Desa Kreatif, Pemberdayaan Ekonomi
OPTIMALISASI BADAN USAHA MILIK DESA (BUMDES) DALAM PENGELOLAAN UNIT USAHA GUNA MENINGKATKAN EKONOMI MASYARAKAT DI DESA PANCA MUKTI KECAMATAN PONDOK KELAPA KABUPATEN BENGKULU TENGAH Baihaqi, Baihaqi; Aziza, Nurna; Abdullah, Abdullah; Armaningrum, Gusthalia; Pitaloka, Ayu; Charolina, Ovita
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 5 (2024): Oktober
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i5.1416

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pengetahuan pengelolaan Badan Usaha Milik Desa (BUMDes) untuk mendorong peningkatan ekonomi masyarakat desa, terutama di masa pandemi Covid-19. Dilaksanakan di Desa Purwodadi, Kecamatan Bermani Ulu, kegiatan ini bertujuan menjadikan BUMDes sebagai sarana pemberdayaan ekonomi dan sumber Pendapatan Asli Desa yang berkelanjutan. Melalui metode penyuluhan, pelatihan, dan diskusi interaktif, peserta mendapat penjelasan mengenai pengelolaan BUMDes yang efektif, prosedur pendirian yang sesuai dengan potensi ekonomi desa, serta prinsip tata kelola yang baik. Contoh desa sukses ditampilkan untuk menginspirasi, disertai pelatihan praktis agar BUMDes dapat mengembangkan usaha yang relevan dan adaptif. Hasil kegiatan menunjukkan peningkatan pemahaman dan kemampuan pengelola BUMDes untuk memberdayakan potensi lokal sebagai solusi strategis bagi kesejahteraan masyarakat. Kata Kunci : Manajemen Badan Usaha Milik Desa, Peningkatan Ekonomi Masyarakat
MODERASI AUDITOR PROFESSIONAL SCEPTICISMPADA KOMPLEKSITAS TUGAS AUDIT, LOCUS OF CONTROLDAN KUALITAS AUDIT Aziza, Nurna; Agus, Andi; Hastina, Safira
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 4 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i4.861

Abstract

Audit quality is the result achieved from financial statements that are presented fairly, all material matters or provide a true picture according to the financial reporting framework in order to increase the trust of users of financial statements. The purpose of this study is to investigate whether the complexity of the audit task, and locus of control can affect audit quality and auditor professional scepticism can moderate the effect of audit task complexity, and locus of control on audit quality. Type of research is quantitative research, in this study the data collection method is the distribution of questionnaires via g-form. The data collected in this study are the results of questionnaires distributed to auditors at public accounting firms in Indonesia. The results of this study audit task complexity and locus of control have a positive effect on audit quality, auditor professional scepticism cannot moderate the effect of audit task complexity and locus of control on audit quality.Keyword: Audit Quality, Audit Task Complexity, Locus of Control, and AuditorProfessional Scepticism.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM STUDI PADA NEGARA ASEAN-5 Yunita Lestari; Nurna Aziza; Nikmah; Andi Agus
JURNAL FAIRNESS Vol. 14 No. 2 (2024): Vol. 14 No. 2 (2024)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v14i2.36757

Abstract

The objective of this research is to analyze the impact of financial performance on stock prices in the ASEAN-5 countries. The financial ratios analyzed include, Liquidity Ratio, proxied by the Current Asset Ratio (CR), Profitability Ratios, proxied by Return on Assets (ROA) and Return on Equity (ROE), Solvency Ratio, proxied by the Debt to Equity Ratio (DER), Activity Ratio, proxied by the Total Asset Turnover (TATO). The data used in this research include financial data from companies listed on the stock exchanges of the ASEAN-5 countries during the period from 2020 to 2022. This study uses secondary data obtained from the websites of each country's stock exchange. The sample consists of 225 companies with a total of 675 data points. The data analysis method employed is panel data regression (Eviews 12). The results of the study indicate that the liquidity ratio (CR), solvency ratio (DER), and activity ratio (TATO) do not affect stock prices. This suggests that investors in the ASEAN-5 region do not primarily consider these three ratios in their investment decisions. Conversely, profitability ratios (ROA and ROE) are proven to affect stock prices. High profitability ratios increase investor confidence and interest, thereby driving up the company's stock price. These findings provide insights for company managers and investors in understanding the factors that influence stock prices in the ASEAN-5 capital markets.
THE INFLUENCE OF ENVIRONMENTAL COSTS, ENVIRONMENTAL PERFORMANCE AND FIRM SIZE ON FINANCIAL PERFORMANCE WITH ENVIRONMENTAL DISCLOSURES AS AN INTERVENING VARIABLE Siswanto; Nurna Aziza; Madani Hatta
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7895

Abstract

This research is to prove and analyze the Effect of Environmental Costs, Environmental Performance, and Company Size on Financial Performance with Environmental Disclosure as an Intervening Variable. The samples are mining sector companies listed on the Indonesia Stock Exchange in 2019-2023. The direct test results produce evidence that environmental performance and company size directly affect financial performance, environmental performance affects environmental disclosure, while environmental costs and environmental disclosure do not affect financial performance, environmental costs and company size do not affect environmental disclosure. The indirect test results produce evidence that environmental disclosure mediates environmental costs, environmental performance and company size on financial performance. The results, was indicating several implications, including, for companies, they should start to manage the environment well, for example by carrying out environmental performance such as waste and waste management and disclosing environmental performance results as widely as possible in the annual report. This is able to provide important information for stakeholders and the community as additional references in decision making
Disclosure of Local Government Social Responsibility Through GRI Reporting Standards: A Case Study of Bengkulu Province Nata, Kalindra; Aziza, Nurna
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4705

Abstract

This study explores the role of sustainability reporting based on the Global Reporting Initiative (GRI) in disclosing the social responsibility of the Bengkulu Provincial Government, a region with relatively low welfare levels. Using a qualitative approach and content analysis method on official government documents, the study assesses the extent to which GRI standards are used to reflect transparent and accountable governance practices. The findings reveal that although some GRI principles have been applied, disclosures remain limited, particularly in areas such as the protection of non-civil servant labor, non-discrimination principles, and accessibility of reports to the public. The study emphasizes the importance of a systematic reporting framework in the public sector and suggests strengthening regional institutional capacity and national policies that promote comprehensive GRI implementation. By offering a perspective from the public sector in underdeveloped regions, this research contributes to the literature on sustainability reporting and opens the door for future comparative studies across provinces and mixed-method approaches.
The Effect of Management Control System and Financial Leverage on Start-up Performance: Business Financial Literacy as Moderation Sihite, Henny Yunita; Aziza, Nurna
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5027

Abstract

This study aims to examine the effect of management control systems and financial leverage on the performance of start-ups fostered by the Bengkulu University Technology Business Incubator (IBT). The sample in this study consists of 37 start-ups engaged in various business sectors, including agriculture, food and beverages, technology, and handicrafts. This study also analyzes the role of business financial literacy as a moderating variable that is expected to strengthen or weaken the effect of management control systems and financial leverage on start-up performance. Data analysis was conducted in two stages. The first stage used multiple linear regression to test the direct effect between the independent variables on start-up performance. The second stage uses Moderated Regression Analysis (MRA) to test the interaction effect between independent variables and moderating variables on performance. The regression model was analyzed using SPSS version 26 software, with classical assumption testing including normality, multicollinearity, and heteroscedasticity tests to ensure model validity. The results showed that management control system and financial leverage have a positive and significant effect on start-up performance. In addition, business financial literacy proved to have a significant moderating role, with a tendency to weaken the relationship between management control system and performance, and strengthen the relationship between financial literacy and performance.
Co-Authors Abdullah Abdullah Agus, Andi Andi Agus Andi Agus Aprila, Nila Armaningrum, Gusthalia Aviola, Niken Kenanga C Rafflesiantono S Contessa, Emilia Damayanti, Alda Putri Defi Wulandari Defi Wulandari, Defi Fadillah, Adi Yanuar Fadli Fadli Fithria, Dinni Fitri Santi Fitrien Mulyusnita Gustiana, Fenny Halimatusyadiah, Halimatusyadiah Hastina, Safira Herlina Herlina Hernadianto, Hernadianto Husaini Husaini Husaini Husaini Husaini Husaini Idham Lakoni Ilyas, Fitrawati Irwansyah Irwansyah Isma Coryanata Jansen Adiguna Putra Kamaludin Kamaludin Karina Dwi Fortuna Laksana, Ilham Putra Lisa Martiah Lisca Putri Madani Hatta Mardalena Septi Mi Darti Mardiah, Nursita Meriana Meriana Monika Wulanda Nata, Kalindra Nikmah Nikmah Nikmah Novita Sari, Vera Novitasari Novitasari Nuryadi Nuryadi Nuryadi Nuryadi Okinaldi, Jefri Ovita Charolina Pancawat, Emmy Pitaloka, Ayu Pratiwi, Gabriela Niken Putra, Rindi Exi Rachmi Juwita Retno Wati Purwaningsih Ridwan Nurazi Ridwan Nurazi, Ridwan Rini Yunita, Rini Riska Monalisa Robiansyah, Anton Robinson robinson Saiful Saiful Salim, Andi Agus Saputra , Windhi Tia Sianturi, Tria Adelina Sihite, Henny Yunita Siswanto Siti Aisyah Solly Aryza Syafdel, Muhammad Rifqi Tambunan, Marintan Tiarasi Berliana Tri Puspita Sari Uswatun Hasanah, Usi Uswatun Isnaini Wardhani, Atika Putri Wulanda, Monika Yunita Lestari Yusmaniarti