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All Journal ETIKONOMI Journal of Accounting and Investment Jurnal Riset Akuntansi Terpadu Jurnal Mantik Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Akuntansi Jurnal Manajemen dan Inovasi (MANOVA) Jurnal Interprof Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Management Science Research Journal E-Jurnal Akuntansi TSM Journal of Governance, Taxation, and Auditing Civil Engineering For Community Development Review of Accounting and Taxation NGARSA: Journal of Dedication Based on Local Wisdom International Journal of Economics, Business and Innovation Research Jurnal Inspektorat Journal of Law and Bibliometrics Studies

Nurhayati Soleha

Universitas Sultan Ageng Tirtayasa

Author-ID : 5312387

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Transportation Other

Published : 28 Documents Claim Missing Document

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Pengaruh Mediasi Modal Psikologis Pada Hubungan Model Perencanaan Anggaran Dan Kinerja Pegawai (Studi Empiris Pada Pns Pemerintah Provinsi Banten) Sholikhan Yulianto, Nurhayati Soleha, Rita Rosiana,
Jurnal Akuntansi Vol 18, No 2 (2014): May 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

The Purpose Of This Study Was To Examine The Effect Of Budget Planning Models On Employee Performance Through Pysichological Capital As A Meditating Variable.

PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN AKTIVITAS PENGENDALIAN TERHADAP AKUNTABILITAS KEUANGAN: STUDI PADA SKPD KABUPATEN/KOTA PROPINSI BANTEN Nurhayati Soleha
ETIKONOMI Vol. 13, No. 1, April 2014
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v13i1.1876

The aim of this research is to analyze the effect of implementation of regional financial accounting system and control activities on financial accountability. The method used in this research is explanatory survey method. The analysis method that used in this research is path analysis. The result of the analysis shown that the implementation of regional financial accounting system and control activities give positive and significant influence simultaneously reaches 55,20% on financial accountability. The second result shown the implementation of regional financial accounting system give positive and significant influence reaches 20,05% on financial accountability. The third result shown the implementation of control activities give positive and significant influence reaches 35,15% on financial accountabilityDOI: 10.15408/etk.v13i1.1876

EFEK MODERASI KELEMAHAN PENGENDALIAN INTERNAL ATAS PENGARUH PENGELUARAN PEMERINTAH TERHADAP INDEX PEMBANGUNAN MANUSIA (STUDI PADA PEMERINTAH DAERAH KABUPATEN DAN KOTA SE-PROVINSI BANTEN) Rita Rosiana; Agus Solikhan Yulianto; Nurhayati Soleha
Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Abstract This research was aimed to analyze the moderating effect of the internal control weakness on the impact of of government expenditure on human development index. Human resources quality was considered as the important factor for the growth of a region. The optimally government expenditure could give positive impact on the human resource quality. Otherwise the ineffective government expenditure was expected to giv negative impact on human resources development. This research was conducted over the financial data released by the municipal government in Banten Province for the period of 2009-2012. The analysis shows that government expenditure influences the human development index. The weakness of internal control does not show the moderating effect over the influence of government expenditure on human development index. Keywords: Human development index, Internal Control and Government Expenditure Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh moderasi dari kelemahan pengendalian internal terhadap dampak pengeluaran pemerintah terhadap indeks pembangunan manusia. Kualitas sumber daya manusia dianggap sebagai faktor penting untuk pertumbuhan suatu daerah. Pengeluaran pemerintah yang optimal dapat memberikan dampak positif pada kualitas sumber daya manusia. Kalau tidak, pengeluaran pemerintah yang tidak efektif diperkirakan akan berdampak negatif terhadap pengembangan sumber daya manusia. Penelitian ini dilakukan atas data keuangan yang dirilis oleh pemerintah kota di Provinsi Banten untuk periode 2009-2012. Analisis menunjukkan bahwa pengeluaran pemerintah mempengaruhi indeks pembangunan manusia. Kelemahan pengendalian internal tidak menunjukkan efek moderasi atas pengaruh pengeluaran pemerintah pada indeks pembangunan manusia. Kata Kunci: Indeks pembangunan manusia, Kontrol Internal, dan Pengeluaran Pemerintah

Firm Size and Business Risk on Debt Policy with Profitability as Moderating Variables Shifa Hanida Shifa; Iis Ismawati; Mukhtar Mukhtar; Nurhayati Soleha; Ina Indriana
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.92

This study aims to examine the effect of firm size and business risk on debt policy with profitability as a moderating variable. The proxy for company size uses Natural Logarithms (Total Assets), business risk uses net income to total equity, and profitability uses Return On Assets (ROA). The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research uses quantitative research with multiple linear regression model. By using purposive sampling, 55 companies were found that met the criteria as research samples. This study uses secondary data obtained from the Indonesia Stock Exchange and sample company websites. The analytical method used in this study is Moderated Regression Analysis (MRA) using the Eviews 9 application. The results of this study indicate that company size and business risk have a positive and significant effect on debt policy. Profitability as a moderating variable is proven that profitability weakens the relationship between firm size and debt policy, while profitability strengthens the relationship between business risk and debt policy.

Sustainability Strategies and Stakeholders' Influence in The Palm Oil Industry Nurhayati Soleha
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.94

This study aims to identify sustainability strategies and stakeholders’ influence in the Indonesian palm oil industry based on sustainability reports. We find that 14 companies have already disclosed their environmental, social, and economic information in their annual reports, and 6 companies published stand-alone sustainability reports for 2015 to 2018. Our study focuses on environmental and social strategies and excludes economic performance. The first findings, sustainability strategies based on sustainability reports in the palm oil companies are as follows: 1) sustainability policy commitment, 2) conservation management, 3) forest/plantation fire prevention, 4) waste management, 5) traceability supply chain, 6) sustainability certifications, 7) community development, 8) grievance management. Second, key stakeholders influence various sustainability strategies.

Exploring Sustainability Reports in The Indonesian Palm Oil Industry Nurhayati Soleha; Rita Rosiana
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 1 (2021): Oktober 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

The purpose of this study is to assess the quality and maturity of sustainability reports of palm oil companies listed on the Indonesia Stock Exchange (IDX). The findings indicate that there are few differences in the maturity levels of palm oil companies in implementing sustainability reporting based on GRI standards and the maturity sustainability reporting at a moderate level of relevant information. The majority of disclosure of sustainability reports is general disclosures and less present in economic and environmental disclosures. Companies need to improve the quality of their sustainability reporting and strengthen the validity of the measurement. Sustainability reports have the potential to improve the sustainability agenda by allowing management and shareholders to make more informed decisions about sustainability initiatives.

Pengaruh Mediasi Modal Psikologis Pada Hubungan Model Perencanaan Anggaran Dan Kinerja Pegawai (Studi Empiris Pada Pns Pemerintah Provinsi Banten) Nurhayati Soleha, Rita Rosiana, Sholikhan Yulianto
Jurnal Akuntansi Vol. 18 No. 2 (2014): May 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v18i2.559

The Purpose Of This Study Was To Examine The Effect Of Budget Planning Models On Employee Performance Through Pysichological Capital As A Meditating Variable.

Training on Simple Financial Reports for BUMDes in Bojonegara sub-District Serang Regency Nurhayati Soleha; Agus Sholikhan Yulianto; Imam Abu Hanifah; Chandra Prasadhita; Tri Wahyudi
MOVE: Journal of Community Service and Engagement Vol. 2 No. 5 (2023): May 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i5.211

BUMDes financial reports are crucial because the reports involve in the use of economic resources that come from the community and/or the government. For this reason, training for BUMDes is needed regarding preparing financial reports according to accounting standards so that BUMDes accountability and transparency can be achieved. Through community service activity, BUMDes management understands the importance of preparing financial reports based on accounting standards (SAK), however, in practice, BUMDes have not been able to implement financial reports according to accounting standards yet.

The effect of profitability and debt policy on tax aggressivity with company size as a moderation variable Vani Vauliyanti; Agus Ismaya Hasanudin; Nurhayati Soleha
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.3905

This study aims to determine the effect of profitability and debt policy on tax aggressiveness with company size as a moderating variable in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This sample selection used a purposive sampling method so that the samples obtained were 14 food and beverage companies listed on the Indonesian stock exchange in 2018-2022 with a total of 70 observational data for 5 years. The data collection technique used is documentation with source data using secondary data taken through the official website of the Indonesian Stock Exchange. Observation test the hypothesis using multiple linear regression analysis and Moderate Regression Analysis (MRA) with statistical procedures using SPSS software version 26. The results show that profitability has a negative and significant effect on tax aggressiveness, debt policy has a negative effect on tax aggressiveness. Based on the results of the MRA test, firm size cannot moderate profitability on tax aggressiveness and firm size cannot moderate debt policy on tax aggressiveness

Does Environmental Uncertainty Play Moderating Role in Relation Between Business Strategy and Tax Avoidance HAMDIAH, Hamdiah; TJAHJONO, Mazda Eko Sri; BASTIAN, Elvin; SOLEHA, Nurhayati
Journal of Governance, Taxation and Auditing Vol. 2 No. 4 (2024): Journal of Governance, Taxation and Auditing (April - June 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v2i4.1055

This research aims to analyze the effect of implementing a company's business strategy on the level of tax avoidance with environmental Uncertainty as a moderating variable. The population in this research is manufacturing companies on the Indonesia Stock Exchange in 2019-2022. The sampling technique used purposive sampling and obtained 91 companies. This quantitative research uses secondary data in the form of annual reports of manufacturing companies. The model used is panel data regression with a Random Effect (RE) testing model. This research produced three critical findings. First, the prospector strategy has a significant positive effect and is more aggressive in tax avoidance than the defender and analyzer strategies. Second, the defender strategy negatively and less aggressively influences tax avoidance compared to the prospector and analyzer strategies. Third, the relationship between business strategy and tax avoidance is moderated by environmental Uncertainty because it can strengthen the relationship between prospector strategy and tax avoidance and weaken the relationship between defender and analyzer strategies and tax avoidance. (weakening) Moreover, it can positively moderate the relationship between prospector strategy and tax avoidance (strengthening).

Co-Authors Agus Sholikhan Yulianto Agus Sholikhan Yulianto Arisondha, Edy Bin Bakar , Mohd Hafiz Bin Bakar, Mohd Hafiz Chandra Prasadhita Dahlia Tri Anggraini Desmawan, Deris Dewi, Meyviva Isnaini Elvin Bastian Hamdiah Hamdiah Hasanudin, Agus Ismaya Hasanudin, Agus Ismaya IBRANI, EWING YUVISA Iis Ismawati Imam Abu Hanifah Indriana, Ina Irfan Dwi Nurcahya Ismawati, Iis Lia Uzliawati Mahirah, Annisaa Mayuni, Ani Mazda Eko Sri Tjahjono, Mazda Eko Sri Mikael Valdheerian Barnix Muhamad Abi Dunya Mukhtar Mukhtar Mulyasari, Windu Munawar Muchlish Mutiara Fadhlina Oktavianus, Afriman Rama Indera Kusuma Retnowati, Wulan Rita Rosiana Rita Rosiana Rita Rosiana Rudi Zulfikar Sabrina Gesila Finca Shifa Hanida Shifa Syaifudin, Rizal Tri Wahyudi Tri Wahyudi Tubagus Ismail Vani Vauliyanti Wahyuni, Hilda Fauziah Wiwien Suzanti Yeni Januarsi Yeyen Maryani Yulianto, Agus Sholikhan Yulianto, Agus Solikhan

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