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All Journal Jurnal Indo-Islamika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Informasi & Perpustakaan Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi Jurnal Mantik Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Quantitative Economics and Management Studies Jurnal Abdimas Bina Bangsa COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat EKONOMIKA45 Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia BACA: Jurnal Dokumentasi dan Informasi Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) EDUKASIA: Jurnal Penelitian Pendidikan Islam
Nuryaman Nuryaman
Universitas Widyatama
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Identifying information literacy skills of new graduate students Nuryaman, Nuryaman; Rifai, Agus
Jurnal Kajian Informasi dan Perpustakaan Vol 12, No 1 (2024): Accredited by Ministry of Education, Culture, Research and Technology of the Re
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jkip.v12i1.50081

Abstract

The UIN Syarif Hidayatullah Jakarta Graduate School Library organizes an information literacy program to create new students who are proficient in dealing with academic tasks. Understanding students' initial information literacy skills needs to be considered because it is input for developing information literacy programs that are more oriented toward student needs. This study aimed to identify the initial information literacy skills of new graduate students based on the Big6 Model. The research approach was quantitative with survey methods. A sample of 43 respondents was taken from a total population of 160 people using incidental techniques, namely students who were present in person at the 2022 Odd Semester New Student Orientation. Data was collected using a closed questionnaire with a Likert Scale. Data analysis and interpretation used descriptive statistics. The research results showed that the information literacy skills of new students were 70%, categorized as good. Students were confirmed to have evaluated search results at 74% while seeking strategies, and the use of information was at 68% and 69 (sufficient category). The condition of task definition and synthesis skills was 71%, location and access were 70%, with Google Scholar, Academia, and Moraref as the most frequently referenced sources of digital information; all three aspects were categorized as good. The preparation of search strategies and utilization of information sources is in the sufficient category. Therefore, these two aptitudes are considered to be the focus of academic library information literacy training in the future.
Marriage law in household accounting in Indonesia Hadi, Dudi Abdul; Agustina, Ingrid Larasati; Nuryaman, Nuryaman
Jurnal Mantik Vol. 8 No. 1 (2024): May: 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.v8i1.5098

Abstract

This research seeks to reveal what entities are served by household accounting and the practices it commonly implements in society. This research uses the interview method to explore scientific facts related to marriage and household accounting in society on the basis of marriage law. This research is qualitative research which was initiated by determining the scientific framework regarding household habits related to accounting taken from the urf theory in Islamic law, then collecting information from informants consisting of housewives who play a public role to interesting information regarding household accounting that has been carried out so far. This research succeeded in reducing the weakness of household accounting in Indonesia due to the unclear concept of entities within the family household. Based on knowledge of marriage law, it turns out that a musyarakah entity has emerged which applies to inheritance as the main entity in household accounting. This research provides great value by providing insight into the great relevance of accounting practices to households. Moreover, by including marriage law into household accounting, household accounting is truly useful in maintaining the moral values of Sakinah mawaddah wa rohmah and most importantly maintaining the integrity of the household.
The effect of liabilities plan and earnings performance on firm’s worth moderated by independent commissioners Boro, Frans Lengo; Yudha, Fahreza Eka; Nuryaman, Nuryaman
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242930

Abstract

Competition in the business world keeps Indonesian economy growing. The aim of study is in order to test correlation between liabilities plan and earnings performance on firm’s worth, as well as moderation by independent commissioners on this correlation. The method is descriptive and verification method. Data collection was carried out by secondary data tracking. The research was conducted with a sample of 39 companies through non-probability sampling methods. Collected data is analyzed using descriptive analysis and verification analysis assisted by Microsoft Office Excel 2016 and Eviews 9 applications. The findings indicated that value of company was not impacted by liabilities plan. Earnings performance has a positive and significant impact on Firm's worth. Independent commissioners have a considerable and beneficial effect on firm’s worth. Independent commissioners are unable to weaken influence of debt policies on firm’s worth. Independent commissioners can enhance impact of earnings performance on firm's worth.
The Influence of Financial Performance on Firm Value with Dividend Policy as a Moderating Variable Nuryaman Nuryaman; Nur Hasanah
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 1 (2024): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i1.3657

Abstract

This study aims to use dividend policy as a moderator to analyse the relationship between financial performance and business value. Utilising a quantitative methodology, this research takes a descriptive and verificative approach. All coal businesses trading on the IDX between 2019 and 2022 make up the study population. This study employed a purposive sampling strategy with predetermined criteria to choose 12 businesses for analysis, yielding 48 observations. The data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange at www.idx.co.id. Methods for gathering information include documenting and reviewing existing publications. Using Eviews 9 software, data is processed and analysed using methods such as panel data regression analysis, multiplecollinearity and heteroscedasticity tests, t-tests and F-tests for hypothesis testing, and study of the coefficient of determination. This study found that: (1) firm value is affected by liquidity; (2) firm value is not affected by leverage; (3) firm value is affected by profitability; (4) dividend policy cannot moderate the relationship between liquidity and firm value; (5) dividend policy can moderate the relationship between leverage and firm value; and (6) dividend policy cannot moderate the relationship between profitability and firm value.
Analysis of Factors Affecting Profitability (Study on Islamic Commercial Banks Registered with the Financial Services Authority in 2018 - 2022) Nur Fadhilah, Hilya Nisa; Nuryaman, Nuryaman
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3399

Abstract

This study aims to examine the effect of NPF, FDR, and GCG on the profitability of Islamic commercial banks. The data used is secondary data in the form of annual financial reports from 17 Islamic Commercial Banks in Indonesia registered with the Financial Services Authority for the period 2018-2022 so 69 observation data were obtained. The independent variables used are NPF, FDR, and GCG which are proxied by the number of boards of directors and the frequency of board meetings. At the same time, the dependent variable used is return on assets (ROA). The results of this study indicate that FDR has an effect on the profitability of Islamic commercial banks, while NPF, the board of directors, and the board of commissioners have no significant effect on the profitability of Islamic commercial banks.
Analysis of The Effect of Asset Quality, Liquidity, Independent Board of Commissioners, Sharia Supervisory Board on Profitability (Study on Islamic Commercial Banks Registered With OJK In 2017-2023) Fajar, Muhammad; Nuryaman, Nuryaman
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3400

Abstract

This study examines the effect of Financing To Deposit Ratio (FDR), Non-Performing Financing (NPF), and Good Corporate Governance (GCG) on the Profitability (ROA) of Islamic commercial banks listed on the Financial Services Authority for the period 2017-2023. The independent variables used are NPF, FDR, and GCG which are proxied by the ratio of the number of independent commissioners and the number of commissioners and the frequency of Sharia Supervisory Board meetings. The dependent variable used is the return on assets (ROA). The results of this study indicate that Non-Performing Financing (NPF) has an effect on profitability (ROA), while Financing To Deposit Ratio (FDR), Independent Board of Commissioners (DKI), and Sharia Supervisory Board (DPS) have no significant effect on the profitability of Islamic commercial banks.
The Effect of Corporate Governance Mechanisms on Earnings Management in Manufacturing Companies Listed on the Indonesia Stock Exchange Pratama Putra, Andjast; Nuryaman, Nuryaman
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3451

Abstract

Earnings management is an action taken from the choice of several accounting policies that exist in the company to achieve certain goals. The corporate governance mechanism is a good governance system as a system that regulates the relationship between the role of the board of commissioners, the role of directors, shareholders and other stakeholders. One of the world's failures to create a healthy, clean and responsible business life is earnings management. This study aims to find out more about earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The type of research used is explanatory . The research population is Manufacturing companies listed on the Indonesia Stock Exchange as many as 296 companies. The results of the study are the independence of the board of commissioners, managerial ownership, institutional ownership and audit committee competence have a negative effect on earnings management.
Factors Influencing Capital Structure and Its Impact Toward Profitability in Consumer Goods Manufacturing Companies Listed in the IDX for the 2019-2023 Period Rosita, Hani; Nuryaman, Nuryaman
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1415

Abstract

This research aims to analyze the influence of non-debt tax shield (NDTS), business risk, and company size on capital structure and its impact on profitability. The research adopts a quantitative method with a sample of 46 manufacturing companies in the consumer goods sector. The analysis was conducted using multiple regression analysis processed with SPSS. The results reveal that NDTS has a significant negative effect on capital structure. Tax savings from depreciation replace the tax benefits of interest, leading companies with high NDTS to reduce debt usage. Business risk also has a significant negative effect on capital structure. Companies with high business risk prefer a conservative capital structure, relying on equity or internal funds to mitigate default risk. Conversely, company size has a significant positive effect on capital structure. Capital structure significantly negatively affects profitability. While debt can enhance profitability if managed properly, a high debt proportion increases interest burdens, thereby reducing profits.
Edukasi Penghitungan Harga Pokok Bagi UMKM Untuk Mendukung Kemadirian Ekonomi Silviana, Silviana; Yuniarti, Rita; Fadjar, Ahmad; Nuryaman, Nuryaman
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 5 No. 2 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v5i2.3171

Abstract

Latar belakang penelitian ini adalah kurangnya pengetahuan pelaku UMKM dalam menghitung harga pokok produksi (HPP), yang berdampak pada ketidakakuratan penentuan harga jual dan daya saing produk. Hal ini menjadi tantangan bagi perguruan tinggi untuk memberikan solusi melalui pengabdian masyarakat. Tujuan penelitian adalah meningkatkan pemahaman pelaku UMKM, khususnya perempuan di Jawa Barat, tentang perhitungan HPP agar mereka dapat menentukan harga jual yang kompetitif. Metode yang digunakan adalah workshop kombinasi diskusi teori dan pelatihan praktis, mencakup penyampaian materi elemen HPP (biaya bahan baku, tenaga kerja langsung, dan overhead) serta pendampingan perhitungan sesuai konteks usaha peserta. Hasil penelitian menunjukkan peningkatan signifikan dalam pengetahuan peserta terkait perhitungan HPP, dengan antusiasme tinggi selama pelaksanaan kegiatan. Implikasi penelitian ini adalah perlunya pendampingan berkelanjutan untuk memperkuat kapasitas UMKM, tidak hanya dalam perhitungan HPP tetapi juga aspek akuntansi lainnya seperti pembukuan sederhana. Kegiatan ini juga mendukung Tujuan Pembangunan Berkelanjutan (SDGs) terkait pertumbuhan ekonomi inklusif dan pemberdayaan perempuan.
PENGARUH BIAYA LINGKUNGAN, KINERJA LINGKUNGAN, UKURAN PERUSAHAAN TERHADAP PROFITABILITAS Suryadi, Dede; Nuryaman, Nuryaman
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6185

Abstract

Penelitian ini bertujuan untuk mengkaji dampak dari biaya lingkungan, kinerja lingkungan, dan ukuran perusahaan terhadap profitabilitas pada perusahaan manufaktur yang bergerak di subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2024. Latar belakang studi ini dipicu oleh tren penurunan Return on Assets (ROA), meningkatnya urgensi isu-isu lingkungan, seperti sampah yang dihasilkan oleh perusahaan barang konsumtif serta pentingnya tanggung jawab sosial perusahaan dalam menunjang kinerja keuangan yang berkelanjutan. Pendekatan penelitian yang digunakan bersifat kuantitatif dengan metode deskriptif dan verifikatif. Data sekunder yang digunakan bersumber dari laporan tahunan 14 perusahaan di subsektor tersebut pada periode yang dimaksud. Untuk menganalisis hubungan antarvariabel, digunakan teknik regresi data panel dengan bantuan perangkat lunak EViews 12. Temuan penelitian menunjukkan bahwa secara parsial, variabel kinerja lingkungan dan ukuran perusahaan yang memiliki pengaruh signifikan terhadap profitabilitas perusahaan. Sementara itu, biaya lingkungan tidak menunjukkan pengaruh yang signifikan. Namun, secara simultan, ketiga variabel independen tersebut secara bersama-sama memengaruhi profitabilitas secara signifikan. Nilai Adjusted R² sebesar 15% mengindikasikan bahwa model penelitian ini memiliki kemampuan yang cukup baik dalam menjelaskan variasi profitabilitas perusahaan. Berdasarkan hasil tersebut, dapat disimpulkan bahwa pengelolaan biaya lingkungan dapat lebih efektif untuk menekan produksi sampah yang dihasilkan lebih ramah lingkungan dengan memperluas tanggung jawab sosial untuk keberlanjutan, dan kinerja lingkungan, ukuran perusahaan dapat lebih dipertimbangkan dalam konteks strategi jangka panjang. Peneliti merekomendasikan agar perusahaan mengoptimalkan pengeluaran lingkungan secara efisien dan menjadikan aspek keberlanjutan sebagai bagian integral dari strategi bisnis. Selain itu, para akademisi disarankan untuk melanjutkan riset dengan cakupan variabel yang lebih luas guna mendukung pengembangan teori dan praktik bisnis berkelanjutan secara menyeluruh.
Co-Authors Achmad Fadjar Adhitya Adhitya agus rifai Agustina, Ingrid Larasati Ahmad Fadjar Ahmad, Darmawel Ait Novatiani Alamsyah, Randy Putra Annisha Annisha Annisha, Zakiah Bachtiar Asikin Boro, Frans Lengo Diana Sari Dudi Abdul Hadi Eriana Kartadjumena Fadjar, Achmad Fadjar, Ahmad Fahreza Eka Yudha Fillah, Gedizza Frans Lengo Boro Gedizza Fillah Hadi, Dudi Abdul Liandra Andika Lise Roswati Rochendi Luqman, Silviana Ma’rufah, Hafidhoh Muhammad Fajar nova mardiana Nur Fadhilah, Hilya Nisa NUR HASANAH Pratama Putra, Andjast Robertus Ary Novianto Rosita, Hani Rusmawan, Wedi Sahrul Sahrul Saifunnuha, Mukhamad silviana . Silviana Silviana Siti Robiah Adawiah SURYADI, DEDE Taupik Firdaus Tendi Haruman Wedi Rusmawan Yudha, Fahreza Eka Yuniarti, Rita Yusuf Rahman Zahasfan, Alvian Iqbal Zakiah Annisha