Article Per Year (5 Year)
p-Index From 2021 - 2026
3.116
P-Index
This Author published in this journals
All Journal Develop Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Edunomics Journal International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Indonesian Journal of Business Analytics (IJBA) Majalah Iptek Politeknik Negeri Medan Polimedia Journal of Innovation Research and Knowledge Journal of Management Analytical and Solution Journal Of Management Analytical and Solution (JoMAS) International Journal of Economics, Commerce, and Management
Khaira Amalia Fachrudin
Unknown Affiliation
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Transportation Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
ANALYSIS OF THE EFFECT OF CO2 EMISSION DISCLOSURE, ENVIRONMENTAL PERFORMANCE, CAPITAL INTENSITY, SOCIAL PERFORMANCE, AND COMPANY SIZE ON FINANCIAL PERFORMANCE IN MINING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Rini Oktaria; Erlina; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4287

Abstract

The purpose of this study is to analyze the effect of CO2 emission disclosure, environmental performance, capital intensity, social performance, and company size on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative approach with secondary data for a period of 5 years. The research population consisted of 63 companies using purposive sampling techniques, resulting in a sample of 17 data points used with panel data regression estimation analysis techniques. The results of this study indicate that CO2 emissions disclosure affects financial performance; environmental performance affects financial performance; capital intensity affects financial performance; environmental performance does not affect financial performance; and company size affects financial performance.
ANALYSIS OF THE INFLUENCE OF PSYCHOLOGICAL, SOCIODEMOGRAPHIC, AND FINANCIAL LITERACY FACTORS ON CHILDREN EDUCATION FUND PLANNING FOR INDONESIAN MILLENIAL PARENTS Agnes Renata Rajagukguk; Khaira Amalia Fachrudin; Amlys Syahputra Silalahi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 3 (2023): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i3.936

Abstract

Education is very important for children's future. It is the basic capital for preparing human quality. That is why setting up a children's education fund is one of the most important tasks for parents. However, this is a challenge for millennial parents because of the high cost of education in Indonesia. The purpose of this study is to analyze psychological and sociodemographic factors related to planning children's education funds. This study examined 415 Indonesian millennial parents who were selected by accidental sampling technique and tested using the PLS SEM statistical analysis method. This study uses a 95% confidence level, ???? = 5%. The results of the research on psychological factors namely future time perspective and financial risk tolerance have a positive and significant effect on children education funds planning. Sociodemographic factors namely education has a negative and significant effect on children education funds planning. While sociodemographic factors namely income has a positive but not significant effect on children education funds planning. Future time perspective has a positive and significant impact on financial literacy. Education has a negative and insignificant effect on financial literacy, while income has a positive and not significant effect. Financial literacy has succeeded in mediating the effect of future time perspective on children education funds planning, while financial literacy has not succeeded in mediating the effect of education and income on children education funds planning. While sociodemographic factors namely income has a positive but not significant effect on children education funds planning. Future time perspective has a positive and significant impact on financial literacy. Financial literacy has succeeded in mediating the effect of future time perspective on children education financial planning, while financial literacy has not succeeded in mediating the effect of education and income on children's education financial planning. while income has a positive and not significant effect. Financial literacy has succeeded in mediating the effect of future time perspective on children education funds planning, while financial literacy has not succeeded in mediating the effect of education and income on children education financial planning.
FINANCIAL WELL-BEING OF CIVIL SERVANT IN INDONESIA: THE ROLE OF FINANCIAL BEHAVIOR Elimar Sinaga; Khaira Amalia Fachrudin; Syahyunan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1633

Abstract

Financial well-being is an important part that individuals must achieve to improve the quality of life and performance in the organization. For organizations, financial well-being can increase a positive brand image and create trust and then at the macro level, financial well-being is very important for sustainable development goals. However, achieving financial well-being is still a challenge for both the government and organizational leaders. The aim of this research is to analyze the factors that influence financial well-being through financial behavior of civil servants in one organizational unit in Indonesia. This research examined 240 civil servants in one organizational unit in Indonesia who were selected using Proportionate Stratified Random Sampling techniques and tested using the PLS SEM statistical analysis method. This research uses a confidence level of 95%, ???? = 5%. The research results show that financial literacy factors and attitudes towards money have a positive and significant impact on financial well-being. Meanwhile, internal locus of control has an insignificant positive impact on financial well-being and financial socialization has an insignificant negative impact on financial well-being. The factors of financial literacy, internal locus of control, and financial socialization have a positive and significant effect on financial behavior. Meanwhile, attitudes towards money have an insignificant positive impact on financial behavior. Financial behavior successfully mediates the influence of financial literacy, internal locus of control, and financial socialization on financial well-being. However, financial behavior did not succeed in mediating the influence of attitudes towards money on financial well-being.
ANALYSIS OF THE INFLUENCE OF GENERATION, GENDER, FUTURE PERSPECTIVE, FINANCIAL RISK TOLERANCE, AND FINANCIAL LITERACY ON FINANCIAL PLANNING FOR THE RETIREMENT OF STATE CIVIL APPARATUS Ruth Jelita Silaban; Khaira Amalia Fachrudin; Fahmi Natigor Nasution
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1637

Abstract

This research is a quantitative study that aims to examine the influence of demographics (gender and generation), psychological factors (future perspective, financial risk tolerance, and clarity of retirement goals), and financial literacy on financial planning for retirement. The population in this study were state civil servants in the vertical unit of one of the ministries in the North Sumatra region, Indonesia. The sample in this study was 123 employees who were carried out using a non-probability sampling method and selected randomly. Data collection was carried out by distributing questionnaires via Google-form media. The data analysis technique uses the Structural Equation Model (SEM) analysis method based on Partial Least Square (PLS). The results of this research show that generation, future perspective, clarity of retirement goals, and financial literacy have a positive and significant effect on financial planning for retirement. Meanwhile, gender and financial risk tolerance do not have a significant effect on financial planning for retirement.
ANALYSIS OF THE INFLUENCE OF FINANCIAL LITERACY ON THE FINANCIAL PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES WITH RATIONAL FINANCING MEDIATION DECISIONS AND FINANCIAL CAPITAL IN DELI SERDANG DISTRICT, NORTH SUMATRA PROVINCE Novian Paisal Sitompul; Khaira Amalia Fachrudin; Nisrul Irawati
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1694

Abstract

This research aims to analyze the influence of financial literacy on the financial performance of small and medium enterprises with the mediation of rational financing decisions and financial capital in Deli Serdang Regency, North Sumatra Province. The type of research used is quantitative associative research. The data analysis techniques used are descriptive statistical methods and structural equation modeling (SEM) analysis. The sample in this research was 100 Small and Medium Enterprises (UKM) with a sampling technique using purposive sampling. The research results show that financial literacy has a positive and significant effect on rational financing decisions. Financial literacy has a positive and significant effect on financial capital. Financial literacy has a positive and significant effect on financial performance. Rational financing decisions have a positive and significant effect on financial performance. Financial capital has a positive and significant effect on financial performance. Financial literacy influences financial performance mediated by rational financing decisions. Financial literacy influences financial performance mediated by financial capital.
ANALYSIS OF THE EFFECT OF UNDERSTANDING, SOCIALIZATION, SERVICE QUALITY, AND MODERNIZATION OF ADMINISTRATIVE SYSTEM ON TAXPAYER COMPLIANCE WITH AWARENESS AS AN INTERVENING AT KPP PRATAMA MEDAN POLONIA Prasetya Putra Bangsa; Iskandar Muda; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2042

Abstract

This study aims to determine and analyze the influence of Understanding, Socialization, Quality of Tax Service, and Modernization of the Administrative System on Taxpayer Compliance with Awareness as Intervening at KPP Pratama Medan Polonia. The sample in this study was 100 individual taxpayers registered at KPP Pratama Medan Polonia. The data analysis technique used was Inferential statistical analysis - Partial Least Square (PLS). The results of this study indicate that understanding socialization has a significant effect on awareness. At the same time, the quality of tax service and modernization of the administrative system do not significantly affect awareness. Understanding does not significantly affect taxpayer compliance, while socialization, quality of tax service, administrative system modernization, and awareness significantly affect taxpayer compliance. Indirectly, taxpayer awareness can mediate socialization on taxpayer compliance, and indirect awareness cannot mediate understanding, quality of tax service, and modernization of the administrative system on taxpayer compliance.
ANALYSIS OF THE EFFECT OF GREEN BANKING FINANCING AND BANK HEALTH ON FINANCIAL PERFORMANCE THROUGH BANK SIZE AS A MODERATING VARIATION OF THE BANKING INDUSTRY IN INDONESIA Jepri Wandes Nababan; Isfenti Sadalia; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2343

Abstract

This study aims to analyze the effect of green banking financing and bank health on financial performance through bank size as a moderating variable in the banking industry in Indonesia. The type of research used is quantitative research. The data analysis technique used is descriptive statistical method and panel data regression analysis (Eviews). The sample in this study was conducted on banking companies listed on the Indonesia Stock Exchange by implementing the Green Banking financing concept in Indonesia for 5 periods, namely 2019 - 2023. The results of this study indicate that the implementation of green banking, capital adequacy ratio, non-performing loans, operating expenses to operating income (BOPO), loan to deposit ratio and total assets have a significant effect on return on assets. Green banking practice has a positive effect on bank financial performance. Non-performing loans have a negative effect on return on assets. Operating expenses to operating income (BOPO) have a negative effect on return on assets. Liquidity (LDR) has a positive effect on return on assets. Cost efficiency ratio has a negative effect on bank financial performance. Bank size can moderate green banking on return on assets. Company size can moderate CAR. Company size cannot moderate NPL. Company size cannot moderate the operational efficiency ratio (BOPO).
ANALYSIS OF THE INFLUENCE OF HUMAN RESOURCE COMPETENCIES, INTERNAL CONTROL, ORGANIZATIONAL COMMITMENT, AND IMPLEMENTATION OF AGENCY-LEVEL APPLICATION SYSTEMS ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS Jessi Febrianti; Erlina; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2344

Abstract

This study aims to analyze and determine the effect of Human Resource Competencies, Internal Control, Organizational Commitment and Implementation of the Agency Level Application System (SAKTI) on the Quality of Government Financial Statements. The population in this study is the Indonesian Quarantine Agency. This research uses data. The data obtained through distributing questionnaires was then analyzed using SmartPLS tools. The results of the study at α 5% show that Internal Control has a significant positive effect on the Quality of Financial Statements, Organizational Commitment has a significant positive effect on the Quality of Financial Statements, Implementation of SAKTI has a significant positive effect on the Quality of Financial Statements, while Human Resource Competence has an insignificant positive effect on the Quality of Financial Statements, Practical implications increase the commitment of government agencies to provide competent personnel in their fields and Educational Institutions encourage the government to implement this. This research supports the theory proposed and there are still other factors outside this research model, and further research should use different tests and access more practical questionnaires.
ANALYSIS OF THE IMPLEMENTATION OF THE E-S-QUAL MODEL ON THE EFFECTIVENESS OF DIGITAL ZAKAT: AN EMPIRICAL STUDY AT THE FACULTY OF ECONOMICS AND BUSINESS, UNIVERSITY OF NORTH SUMATRA Afifah Adillah; Sambas Ade Kesuma; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2354

Abstract

The main objective of this study is to examine the factors that influence the effectiveness of digital zakat using the E-S-QUAL theory. In the industrial revolution 4.0, digital payment of zakat has become an increasing trend, especially among the millennial generation. This study used a survey method with a non-probability sample of digital zakat users at the Faculty of Economics and Business, University of North Sumatra, resulting in 121 valid respondents. Data was collected through distributing questionnaires and analyzed using the SmartPLS tool. The analysis results show that efficiency and reliability variables have a positive and significant influence on the effectiveness of digital zakat, while fulfillment, privacy, speed, and system availability variables show no significant influence. The R-square for digital zakat effectiveness is 54.9%, showing the moderating influence of the independent variables on effectiveness. This study emphasizes the importance of improving digital service quality to increase user satisfaction and loyalty in zakat payment, as well as contributing to the literature on digital zakat in Indonesia.
THE INFLUENCE OF LEVERAGE, PROFITABILITY, COMPANY SIZE, AUDIT QUALITY, AND TAX AVOIDANCE ON EARNINGS MANAGEMENT WITH INDEPENDENT COMMISSIONERS AS MODERATING VARIABLES IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Marihot PH Simarmata; Erlina; Khaira Amalia Fachrudin
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 6 (2025): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i6.5014

Abstract

This study aims to analyze the influence of Leverage, Profitability, Company Size, Audit Quality, and Tax Avoidance on Earnings Management, with Independent Commissioners as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research uses a quantitative approach with a census method, where the entire population of mining companies listed on the IDX from 2021–2024, totaling 54 companies, was used as the sample. Data were analyzed using panel data regression analysis with the Random Effect Model (REM) selected through the Chow test and Hausman test. Earnings management was measured using the Kasznik (1999) discretionary accrual model. The results show that: (1) Leverage and Tax Avoidance have a positive and significant effect on earnings management. (2) Profitability, Company Size, and Audit Quality have a negative and significant effect on earnings management. (3) Independent Commissioners significantly weaken (moderate) the relationship between Leverage, Profitability, Company Size, and Audit Quality on Earnings Management. (4) Independent Commissioners are not significant in moderating the relationship between Tax Avoidance and Earnings Management. This study confirms that financial factors and corporate governance play an important role in earnings management practices in the mining sector. The presence of Independent Commissioners proves effective as a supervisory mechanism that can curb the tendency for earnings management, except in the context of tax avoidance practices. These findings provide an important contribution for investors, regulators, and management in evaluating the quality of financial statements and the effectiveness of good corporate governance.
Co-Authors Afifah Adillah Agnes Renata Rajagukguk Ahmad Fuady Hasibuan Amlys Syahputra Silalahi Amlys Syahputra Silalahi Aritonang, Ermi Dianta Asrini Asrini Beby Kendida Hasibuan Chania, Mutia Fitri Conchita Valentina Latupapua Elimar Sinaga ERLINA Fahmi Natigor Nasution Isfenti Sadalia Iskandar Muda Jepri Wandes Nababan Jessi Febrianti Juanda Juanda Juli Meliza Luis Fernando Sihombing Maretta Yuraska Sinulingga Marihot PH Simarmata Muhammad Iqbal Harahap musnaini musnaini Naibaho, Jahoras Victor Nisrul Irawati Novian Paisal Sitompul Nur Aisyah Fitri Prasetya Putra Bangsa Rini Oktaria Ruth Jelita Silaban Sambas Ade Kesuma Syahyunan Wita Juwita Ermawati