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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Management Research and Behavior Journal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) BAITUL MAAL : Journal of Sharia Economics Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Nurhasanah
Universitas Malikussaleh
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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 1 
The Effect of Audit Opinion, Solvency and Profitability on Audit Delay in Companies Listed on the Indonesia Stock Exchange Nurhasanah Nurhasanah; Husaini Husaini; Yesi Meldawati
Management Research and Behavior Journal Vol 2, No 2 (2022)
Publisher : Department of Management, Universitas Malikussaleh, Aceh Utara, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/mrbj.v2i2.10457

Abstract

This study aims to examine the effect of audit opinion, solvability and profitability on audit delay in companies listed on the Indonesia Stock Exchange. The sample in this study were all companies listed on the Indonesia Stock Exchange. In sampling, the author uses a purposive sampling technique, namely the sampling method using certain criteria. Data obtained from the publication of the Indonesia Stock Exchange. This study uses as many as 53 sample with multiple linear regression estimates. The results of the study found that the profitability variable had a negative and significant effect on audit delay, while audit opinion and solvability had not effected on the audit delay variable.
THE IMPACT OF DIGITAL PAYMENT, FINANCIAL TECHNOLOGY, AND CONSUMER SERVICE ON INCOME INCREASE FOR TOP 50 MSMEs Nurhasanah; Husaini; Nur Afni Yunita; Malika Alia Kasta; Rina Humaira
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 4 No. 3 (2024): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v4i3.2123

Abstract

This study aims to assess the impact of digital payments, financial technology, and consumer service on income growth among MSMEs in Banda Aceh. The study population consists of MSMEs in Banda Aceh, with purposive sampling selecting the top 50 MSMEs with the highest income growth during the observation period. The research uses a descriptive quantitative method with 50 MSME respondents in Banda Aceh. Data collection techniques include literature review, observation, interviews, questionnaires, and documentation. Data analysis uses multiple linear regression tests.
ANALYSIS OF FINANCIAL REPORT INTEGRITY IN GOVERNMENT COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Husaini; Nurhasanah; Tista Febriani; Dinda Mutiara
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 4 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i4.3941

Abstract

This study aims to analyse the integrity of financial reports in government companies in Indonesia. The independent variables examined in this research include independent commissioners, intellectual capital, audit committees, and audit tenure. The population comprises all of government companies listed on the Indonesia Stock Exchange during the period 2021–2023. Using purposive sampling, 20 companies were selected, resulting in a total of 60 observations analysed through panel data regression. Data analysis was conducted using EViews 12. The results indicate that the presence of independent commissioners has a positive and significant impact on financial report integrity. In contrast, intellectual capital shows a negative and significant influence. Meanwhile, the audit committee and audit tenure variables do not have a significant effect. The findings of this study are expected to assist potential investors in evaluating the quality of financial reporting as part of their decision-making process.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Leverage, Komite Audit Dan Komisaris Independen Terhadap Integritas Laporan Keuangan Riska Wardana; Nurhasanah Nurhasanah
BAITUL MAAL : Journal of Sharia Economics Vol. 2 No. 1 (2025): JAN-APRIL
Publisher : Yayasan Lembaga Studi Manarul Ilmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65128/jse.v2i1.38

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Leverage, Komite Audit dan Komisaris Independen terhadap Integritas Laporan Keuangan secara simultan atau parsial. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia (BEI) periode penelitian selama 5 tahun, yaitu dari tahun 2019-2023 sebanyak 27 perusahaan. Metode pengambilan sampel yang digunakan pada penelitian ini yaitu teknik non-probability sampling  dengan jenis sampel jenuh lalu memperoleh sampel 135 data. Metode analisis data yang digunakan dalam penelitian ini yaitu metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa  Kepemilikan Institusional, Kepemilikan Manajerial dan Komisaris Independen tidak berpengaruh terhadap integritas laporan keuangan, sedangkan Leverage  berpengaruh negatif terhadap integritas laporan keuangan dan Komite Audit berpengaruh positif terhadap integritas laporan keuangan.
EDUCATION AND APPLICATION OF PROCESS COSTING FOR HOME INDUSTRY ACTORS IN DETERMINING COMPETITIVE PRODUCT PRICES Nur Afni Yunita; Nurhasanah; Rany Gesta Putri; Sri Mulyati; Muhammad Yusra
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 5 No. 3 (2025): November 2025 - February 2026
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19464934

Abstract

This Community Service Activity (PKM) was carried out to improve the understanding of home industry players in applying the process costing method as the basis for calculating production costs and determining competitive selling prices. A lack of understanding of cost allocation leads to inaccuracies in pricing and business performance measurement. Through training and mentoring activities, partners were trained to systematically identify, calculate, and accumulate production costs and compile simple financial reports. The results of the activities showed an increase in the partners' ability to manage costs, use resources efficiently, and accurately set product prices. The application of process costing has proven to support more professional, efficient, and competitive business management.
THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE IN THE SECTOR MINING ON THE INDONESIAN STOCK EXCHANGE PERIOD 2020-2022 Widya Lestari Nst; Nurhasanah; Husaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 1 (2024): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i1.179

Abstract

This research aims to determine the influence of environmental accounting and corporate social responsibility on company value. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research sample was taken using a purposive sampling technique with four criteria which resulted in 15 companies worth observing. This research uses multiple linear regression analysis using the SPSS program. In this research, the environmental accounting variable is measured using the PROPER ranking value, the corporate social responsibility variable uses the GRI 4 index and the company value variable is measured using the Tobin's q ratio. The research results show that environmental accounting has a significant negative effect on company value. And corporate social responsibility has a significant positive effect on company value.
THE IMPACT OF GREEN FINANCE, ENVIRONMENTAL PERFORMANCE, INFLATION, AND ACTIVITY RATIOS ON FIRM VALUE: EVIDENCE FROM THE INDONESIA STOCK EXCHANGE. Yuda Ramadan; Husaini; Nurhasanah; Jummaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.305

Abstract

This study aims to analyze the effect of green finance, environmental performance, inflation, and activity ratios on firm value. The population of this study consists of 84 food and beverage companies. The sampling method used in this study is purposive sampling, resulting in a sample of 15 food and beverage companies listed on the Indonesia Stock Exchange during the period 2019–2023. This study employs secondary data obtained from the annual financial statements of the companies. The data analysis method uses a panel data regression approach processed using EViews 12 software. The results of this study indicate that partially, green finance, inflation, and total asset turnover do not have a significant effect on firm value. However, environmental performance has a positive and significant effect on firm value. Simultaneously, green finance, environmental performance, inflation, and total asset turnover do not have a significant effect on firm value.
THE EFFECT OF FINANCIAL LITERACY, LIFESTYLE, AND SOCIAL MEDIA INTERACTION ON DOOM SPENDING BEHAVIOUR WITH FOMO AS MEDIATOR Hawa Zahrani; Husaini; Ghazali Syamni; Chairil Akhyar; Nurhasanah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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

Abstract

This study aims to analyse the influence of financial literacy, lifestyle, and social media interaction on doom spending behaviour, with Fear of Missing Out (FOMO) as a mediating variable, among students in the Faculty of Economics and Business at Universitas Malikussaleh. Excessive, anxiety-driven spending has become increasingly common among the younger generation as they navigate economic uncertainty and pervasive digital exposure, making it important to understand which psychological, social, and financial factors drive this behaviour among university students. A quantitative research design was employed using a survey method distributed to active university students selected through purposive and proportional sampling. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with a sample of 140 respondents. The findings reveal that financial literacy, social media interaction, and FOMO significantly and positively affect doom spending behaviour, whereas lifestyle does not exhibit a significant effect. Furthermore, the mediation analysis indicates that FOMO mediates the relationship between social media interaction and doom spending behaviour, but does not mediate the relationships of financial literacy or lifestyle with doom spending behaviour. These findings confirm that FOMO functions as a key psychological mechanism reinforcing consumptive behaviour among students, and that financial knowledge alone is insufficient to prevent it. The results suggest that initiatives to reduce excessive spending among students should combine financial literacy education with healthier, more mindful social media use and emotional-regulation support.
Co-Authors Akhyar, Chairil Dinda Mutiara Ghazali Syamni Hawa Zahrani Husaini Jummaini Malika Alia Kasta Nur Afni Yunita Rany Gesta Putri Rina Humaira Riska Wardana Sri Mulyati Tista Febriani Widya Lestari Nst Yesi Meldawati Yuda Ramadan Yusra, Muhammad