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All Journal Journal of Accounting and Investment Monex: Journal of Accounting Research Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit
Nabila Na'ma Aisa
Universitas Ahmad Dahlan
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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THE EFFECT OF CORPORATE GOVERNANCE ON BANK EFFICIENCY IN INDONESIA Aisa, Nabila Na'ma
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 5, No 2 (2018)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v5i2.2551

Abstract

The objective of this study is to investigate the effect of board size, audit committee size, and institutional ownership as corporate governance variables on bank efficiency in Indonesia. The populations in this research are all banks listed in Indonesia Stock Exchange (IDX) during the period of 2010-2013. Using purposive sampling, 28 banks are selected as the sample. The data are secondary data from the financial statements and annual reports of the banks. Panel data regression is employed to analyze the data.The findings show that board size has significant negative effect on the efficiency of banks. Other corporate governance variables, audit committee size and institutional ownership, give no significant influence on bank efficiency in Indonesia
Do Financial Literacy and Technology Affect Intention to Invest in the Capital Market in the Early Pandemic Period? Nabila Na'ma Aisa
Journal of Accounting and Investment Vol 23, No 1: January 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.158 KB) | DOI: 10.18196/jai.v23i1.12517

Abstract

Research aims: This paper discusses the effect of financial literacy and automatic investment technology on intention to invest in the capital market during the early pandemic.Design/Methodology/Approach: The research population was students studying economics and finance in institutions located in Yogyakarta Special Region Province. The sample of 384 respondents was obtained through questionnaires distributed online. To test the impact of financial literacy and automatic investment technology on intention to participate in the capital market, multiple linear regression was used.Research findings: The researchers found that financial literacy and automatic investment technology affected students’ intention to invest in the capital market. The number of students with a moderate level of financial literacy score dominated, followed by the students with low and high literacy scores. Besides, students’ background in economic and finance appeared inadequate to solely determine the financial literacy score.Theoretical contribution/Originality: This paper contributes to the investment area, especially related to the automatic investment technology “Robo advisor,” that is still rarely studied yet, which will be a significant issue in the future. It also provides empirical results, which explain the investment intention through financial literacy. Moreover, this study was conducted during the massive growth of investors in Indonesia during the pandemic.Practitioner/Policy implication: This study provides a useful reference to the financial sector, especially the capital market. Inclusive programs regarding financial literacy should be expanded for wider society to enhance their knowledge and dismiss lack of confidence in capital market participation. Private sectors providing automatic investment technology are suggested to continue developing a more convenient application to be accessible by a broader range of society.Research limitation/Implication: The research included only students as the sample; hence, further research may use a larger area of the sample with various backgrounds and ages. Other determinants, such as norms, environment, risk, and more advanced financial literacy measurement, can also be added to enrich future studies and literature.
THE EFFECT OF CORPORATE GOVERNANCE ON BANK EFFICIENCY IN INDONESIA Nabila Na'ma Aisa
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 5 No. 2 (2018)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v5i2.2551

Abstract

The objective of this study is to investigate the effect of board size, audit committee size, and institutional ownership as corporate governance variables on bank efficiency in Indonesia. The populations in this research are all banks listed in Indonesia Stock Exchange (IDX) during the period of 2010-2013. Using purposive sampling, 28 banks are selected as the sample. The data are secondary data from the financial statements and annual reports of the banks. Panel data regression is employed to analyze the data.The findings show that board size has significant negative effect on the efficiency of banks. Other corporate governance variables, audit committee size and institutional ownership, give no significant influence on bank efficiency in Indonesia
Indonesian Market Response to Green Investment Ainy, Rintan Nuzul; Aisa, Nabila Na'ma; Davila, Pilar Ibarrondo
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i2.9108

Abstract

This research aims to determine the response of the Indonesian market to the announcement of CSR information. The Indonesian government has issued regulations regarding the implementation of CSR for companies in Indonesia. The study explores whether the Indonesian market incorporates CSR information into investment decisions. This research examines the market response to CSR information by conducting an event study on company announcements in the SRI KEHATI Index. Investments in companies listed in the SRI KEHATI Index are known as Green Investment. The market response is measured using the abnormal return value of Green Investment. The estimation window used in this research is five days before the announcement and five days after the announcement. The research results show that the Indonesian market has not fully considered CSR activities in investment decisions. Company sustainability factors such as CSR activities have not become the primary concern for Indonesian investors. This study contributes to the existing literature by providing empirical evidence on the market’s reaction to CSR announcements in Indonesia, where CSR is increasingly emphasized. By concentrating on SRI KEHATI index companies, the research offers valuable insights into the valuation of Green Investment.
Pengaruh Pengetahuan Akuntansi, Literasi Keuangan, Pengelolaan Keuangan, dan Modal Pinjaman terhadap Kinerja UMKM di Rejowinangun Paraswati, Diyah Ayu; Aisa, Nabila Na'ma
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 9 No. 1 (2025): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v9i1.18385

Abstract

UMKM berperan strategis dalam perekonomian Indonesia, namun dalam meningkatkan kinerja terdapat berbagai tantangan dari sisi pelaku usaha. Beberapa penyebab hal tersebut, karena keterbatasan pengetahuan akuntansi, literasi keuangan, pengelolaan keuangan dan modal pinjaman. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan akuntansi, literasi keuangan, pengelolaan keuangan dan modal pinjaman terhadap kinerja UMKM di Rejowinangun. Metode penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel convenience sampling dengan melibatkan 60 pelaku UMKM. Hasil penelitian ini menyimpulkan bahwa literasi keuangan berpengaruh terhadap kinerja UMKM. Sedangkan pengetahuan akuntansi, pengelolaan keuangan, dan modal pinjaman tidak berpengaruh terhadap kinerja UMKM. Penelitian ini menekankan pentingnya peningkatan literasi keuangan bagi pelaku UMKM sebagai upaya untuk memperbaiki kinerja UMKM. Kebaruan dari penelitian ini terletak pada lokasi dan jumlah sampel yang berbeda dari penelitian sebelumnya. Penelitian ini juga berkontribusi dengan menggabungkan empat variabel untuk menganalisis pengaruhnya terhadap kinerja UMKM di Rejowinangun.
Pengaruh Inklusi Keuangan, Fintech, Modal Sendiri dan Modal Manusia Terhadap Kinerja UMKM Zalayeta, Nailus Zahrani; Aisa, Nabila Na'ma
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7166

Abstract

MSMEs have a major role in the Indonesian economy, but still face challenges such as access to finance, capital, and technology. This study aims to examine the influence of financial inclusion, financial technology, own capital, and human capital on the performance of MSMEs in Rejowinangun Village. Using quantitative methods and multiple linear regression tests, this study involved 60 respondents of MSME players as samples. The results revealed that only financial technology has a positive and significant effect on MSME performance. The other variables have no significant effect. This research is useful in encouraging the adoption of financial technology by MSMEs to improve performance and competitiveness. In addition, the results can serve as a reference for the government and policy makers in designing more effective digitization and funding access programs. Therefore, support for digitalization and access to funding for MSMEs needs to be continuously improved. This research also opens up opportunities for future studies to explore other aspects that affect MSME performance more comprehensively.
Implementasi PSAK 407 pada Gadai Emas di Bank BPD DIY Kantor Cabang Syariah Putri, Mahargyani Estu; Aisa, Nabila Na'ma
Monex: Journal of Accounting Research Vol 13, No 02 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i02.6889

Abstract

Gadai emas syariah merupakan produk pembiayaan rahn yang menjadi unggulan berbagai lembaga keuangan syariah, termasuk Bank BPD DIY Kantor Cabang Syariah. Tingginya minat masyarakat terhadap produk gadai emas perlu diimbangi dengan peningkatan pengawasan terhadap praktik akuntansi dalam transaksinya. PSAK 407 tentang Akuntansi Ijarah digunakan sebagai akad pendamping dalam pembiayaan gadai emas syariah. Tujuan penelitian ini untuk mengetahui mekanisme dan kesesuaian implementasi PSAK 407 tentang Akuntansi Ijarah yang mencakup pengakuan dan pengukuran serta penyajian dan pengungkapan pada gadai emas syariah di Bank BPD DIY Kantor Cabang Syariah. Pendekatan kualitatif deskriptif digunakan dengan mengambil sumber data primer dan sekunder. Data dikumpulkan melalui observasi, dokumentasi dan wawancara dengan Pemimpin Bidang Pelayanan Operasional, Penyelia Gadai ADP, dan Penaksir Gadai Emas. Analisis data dengan model Miles dan Huberman mencakup reduksi data, penyajian data, dan penarikan kesimpulan/verifikasi. Hasil menunjukkan mekanisme pembiayaan gadai emas syariah di Bank BPD DIY Kantor Cabang Syariah telah sesuai dengan pedoman Fatwa DSN MUI No.26/DSN-MUI/III/2002 tentang rahn emas dan telah mengimplementasikan PSAK 407 mencakup pengakuan dan pengukuran serta penyajian dan pengungkapan. Penelitian ini dapat menjadi referensi industri perbankan untuk perbaikan dan pengembangan lebih lanjut dalam praktik akuntansi gadai emas syariah, serta mendukung terciptanya ekosistem keuangan syariah yang lebih transparan dan akuntabel.
Co-Authors Davila, Pilar Ibarrondo Paraswati, Diyah Ayu Putri, Mahargyani Estu Rintan Nuzul Ainy Zalayeta, Nailus Zahrani