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All Journal JKI (Jurnal Konseling Indonesia) AL-ATHFAL : JURNAL PENDIDIKAN ANAK SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam JPPI (Jurnal Pendidikan Islam Pendekatan Interdisipliner) JURNAL PENDIDIKAN TAMBUSAI BJRA (Bongaya Journal of Research in Accounting) Jurnal Sains Riset Indonesian TESOL Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) JEKPEND Jurnal Ekonomi dan Pendidikan Al-Isyraq: Jurnal Bimbingan, Penyuluhan, dan Konseling Islam Jurnal At-Taujih : Bimbingan dan Konseling Islam Journal De Facto REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Advanced Guidance and Counseling Indo-MathEdu Intellectuals Journal Muhasabatuna: Jurnal Akuntansi Syariah Golden Ratio of Finance Management Literasi Nusantara Seminar Nasional Pengabdian Kepada Masyarakat Journal of Applied Management Research BanKu: Jurnal Perbankan dan Keuangan Journal of Innovation and Research in Primary Education Journal of Artificial Intelligence and Digital Business TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Innovative: Journal Of Social Science Research Indonesian Journal of Pedagogical and Social Studies Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Journal of Social Science and Business Studies Indonesian Journal of Islamic Counseling Jurnal Ilmiah Multidisiplin Indonesia Jurnal Aplikasi Perpajakan Jurnal Interdisipliner Sosiologi Agama Journal An-Nafs: Kajian Penelitian Psikologi Al-Wazan Jurnal Cendekia Ilmiah Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Variable Research Journal
Nur Afiah, Nur
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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The Implementation of Green Accounting in Indonesia: A Case Study Dunakhir, Samirah; Idrus, Mukhammad; Afiah, Nur
Journal of Social Science and Business Studies Vol. 2 No. 4 (2024): JSSBS
Publisher : Yayasan Gema Bina Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61487/jssbs.v2i4.106

Abstract

This research aims to analyze the application of green accounting at one of the state-owned enterprises in Indonesia. Green accounting is a concept that systematically integrates objects, transactions, or social events (humans) and environmental events (earth) to produce complete and useful accounting information. This presents a challenge for companies that utilize their profits to cover capital and costs but fail to allocate costs for environmental management and corporate social responsibility. We used documentation as the data collection method, with interviews serving as supporting data. The study employed a qualitative descriptive research approach, utilizing the content data analysis method. We can conclude that PT XYZ Indonesia has met some of the accounting standards based on the results of the five steps in implementing green accounting: identification, recognition, measurement, presentation, and disclosure of costs related to environmental management activities. However, certain stages of implementing green accounting, specifically the identification and disclosure of accounting policies, did not adhere to the existing standards. The urgency of this research lies in providing information about the application of green accounting, which can enhance companies' ability to mitigate environmental issues. The findings of this research will contribute to the development of knowledge and insight regarding green accounting. This is in accordance with one of Indonesia's national research priorities or focus areas, which is the green economy.
Teaching Anxiety Levels and Coping Strategies of EFL Novice Teachers Sunubi, Abdul Haris; Rustam, Utari; Fakhruddin, Zulfah; Arqam, Arqam; Tjalla, Maghdalena; Mustary, Emilia; Afiah, Nur
Indonesian TESOL Journal Vol. 5 No. 2 (2023): Indonesian TESOL Journal (October)
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/itj.v5i2.2690

Abstract

Teaching anxiety is feeling powerless and experiencing tension in teaching. A high level of anxiety affects the quality of teaching performance and teachers’ teaching resilience. This study aims to describe teaching anxiety levels and coping strategies of EFL novice teachers in teaching four English skills (listening, speaking, reading and writing). This study employed a descriptive quantitative design. The data were collected by using online surveys. Total sampling was employed, and ten novice teachers of Islamic schools in Sidrap regency, South Sulawesi, completed online questionnaires adapted from DASS 42 and the COPE scale. The data were analysed using descriptive statistics. The findings showed that EFL novice teachers experience severe anxiety in teaching productive skills (speaking 15.5 and writing 15.1) and moderate anxiety in teaching receptive skills (listening 13.8 and reading 14.8).EFL novice teachers used problem focused strategies more than emotion-focused strategies to combat their anxiety.Keywords: Teaching Anxiety; Coping Strategy; EFL Novice Teachers
Pengaruh Inflasi, Tingkat Suku Bunga dan Leverage Terhadap Return Saham Pada Perusahaan Pembiayaan yang Terdaftar di Bursa Efek Indonesia Afiah, Nur; Mas’ud, Masdar; Chalid, Lukman
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15832

Abstract

Penelitian ini dilakukan dengan bertujuan untuk: Mengetahui dan menganalisis pengaruh Inflasi terhadap Return Saham pada Perusahaan Pembiayaan yang Terdaftar di Bursa Efek Indonesia (BEI). Mengetahui pengaruh Tingkat Suku Bunga terhadap Return Saham pada Perusahaan Pembiayaan yang Terdaftar di Bursa Efek Indonesia (BEI). Mengetahui dan menganalisis pengaruh Leverage terhadap Return Saham pada Perusahaan Pembiayaan yang Terdaftar di Bursa Efek Indonesia (BEI). Populasi dalam penelitian ini terdapat 19 populasi. Teknik pengambilan sampel yaitu teknik purposive sampling dengan jumlah sebanyak 7 sampel. Jenis data yang digunakan adalah jenis data kuantitatif  berupa data sekunder. Analisis data dalam penelitian ini menggunakan analisis regresi linear berganda dengan menggunakan software SPSS 25. Variabel dalam penelitian ini menggunakan dua variabel yaitu variabel dependen dan variabel independen. Variabel dependen (Y) dari penelitian ini adalah return saham. Variabel independen (X) berupa inflasi, tingkat suku bunga dan leverage. Hasil penelitian ini menunjukkan bahwa: Inflasi secara simultan berpengaruh positif dan tidak signifikan terhadap return saham dan secara parsial berpengaruh positif dan signifikan terhadap return saham. Tingkat Suku Bunga secara simultan berpengaruh positif dan tidak signifikan terhadap return saham dan secara parsial berpengaruh positif dan signifikan terhadap return saham. Leverage secara simultan berpengaruh negatif dan tidak signifikan terhadap return saham dan secara parsial berpengaruh positif dan signifikan terhadap return saham.
Exploring Financial Behavior: A Qualitative Investigation into Psychological Factors Influencing Risk Preferences and Investment Decisions Suriyanti, S.; Mandung, Fitriani; Afiah, Nur; Irmayani, I.
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.430

Abstract

This qualitative study investigates the psychological determinants influencing risk preferences and investment decisions. Grounded in phenomenology and interpretivism, the research aims to explore subjective experiences related to financial behavior. Employing purposive sampling, participants were selected based on diverse criteria. Data collection involved semi-structured interviews, participant observation, and document analysis. Thematic analysis revealed intricate interplays between personal experiences, cognitive biases, emotions, social influences, and financial literacy, shaping individuals' risk perceptions and decision-making processes. Findings underscore the multifaceted nature of financial behavior, highlighting the significance of personality traits, cognitive styles, and decision-making biases. Risk-averse individuals prioritized capital preservation, while sensation seekers pursued high-risk, high-reward investments. Moreover, individuals' self-efficacy influenced their investment strategies. Cognitive biases, such as overconfidence and loss aversion, further impacted investment decisions. The study emphasizes the importance of considering psychological factors in designing personalized financial interventions and educational programs. Future research directions include longitudinal studies, cross-cultural comparisons, and interdisciplinary approaches integrating insights from psychology, economics, and finance. This research contributes to the advancement of knowledge in behavioral finance and informs practical implications for financial advisors and policymakers, aiming to enhance individuals' financial well-being and decision-making competence.
Diferensiasi Penanaman Moral Orangtua Dalam Mendidik Anak Di Wilayah Sulawesi Selatan Afiah, Nur; Haramain, Haramain; Jafar N, Muhammad Kamil
Jurnal JINNSA (Jurnal Interdipliner Sosiologi Agama) Vol 3 No 2 (2023): Volume 3 Nomor 2 Tahun 2023
Publisher : Program Studi Sosiologi Agama Fakultas Ushuluddin, Adab dan Dakwah IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/jinnsa.v3i2.794

Abstract

Parents have an obligation to educate children through moral inculcation. Children born without morals. Moral intelligence will develop based on interactions obtained from the environment, especially the family. This quantitative research was conducted to examine differences in parents' moral instilling in educating children in four regions in South Sulawesi, namely Parepare, Barru, Sidrap, and Pinrang. The research subjects were 133 parents who had children between the ages of 6 and 12 years. The results showed that there were differences in the moral inculcation of parents in educating children in the South Sulawesi region with statistical similarities, namely (Sig) < 0.05 or (0.003) <0.05. As for the limitations of this study, there are still limited data in explaining the study of differences in moral cultivation. More in-depth research should be carried out on the model or form of moral inculcation carried out by parents in the South Sulawesi region Keywords: Differentiation, children, morality, parents
Faktor-Faktor yang Mempengaruhi Pengungkapan Sustainability Report pada Perusahaan Perbankan Manase, Leonardo; Idris, Hariany; Afiah, Nur
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh  dewan direksi, dewan komisaris, dan komite audit terhadap pengungkapan sustainability report pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia, sedangkan sampel adalah 10 perusahaan perbankan yang diambil dengan teknik purposive sampling. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi. Hasil penelitian ini menunjukkan secara parsial komite audit berpengaruh signifikan terhadap pengungkapan sustainability report, sedangkan dewan direksi dan dewan komisaris tidak berpengaruh signifikan terhadap pengungkapan sustainability report.  
Pengaruh Ukuran Perusahaan dan Laba terhadap Audit Delay pada Perusahaan Manufaktur Idris, Nur Irsan; Afiah, Nur
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

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Abstract

Penelitian ini bertujuan untuk mengetahui ukuran perusahaan berpengaruh signifikan terhadap audit delay dan laba/rugi perusahaan berpengaruh signifikan terhadap audit delay. Sampel penelitian ini adalah perusahaan manufaktur yang mengalami audit delay berturut-turut dan terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Penelitian ini bersifat kuantitatif yang menekankan analisisnya pada data numerik (angka). Pengumpulan data dalam penelitian ini berdasarkan teknik dokumentasi. Hasil penelitian dan analisis data menyimpulkan bahwa Ukuran Perusahaan berpengaruh positif dan signifikan terhadap audit delay serta laba/rugi berpengaruh positif dan signifikan terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2016-2018.  
Pengaruh Komitmen Organisasi, Gaya Kepemimpinan, dan Time Budget Pressure terhadap Kepuasan Kerja Auditor pada KAP di Makassar Anwar, Azwar; Afiah, Nur
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2022): Agustus
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh komitmen organisasi, gaya kepemimpinan dan time budget pressure terhadap kepuasan kerja auditor pada Kantor Akuntan Publik Makassar. Metode penentuan sampel yang digunakan adalah convenience sampling, yaitu teknik pengambilan sampel dengan pertimbangan kemudahan. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan analisis regresi linier berganda dan uji hipotesis yang terdiri dari uji parsial (uji t) dan uji simultan (uji f). Analisis yang digunakan dalam penelitian ini adalah analisis kuantitatif. Temuan dalam penelitian ini menunjukkan bahwa variabel independen komitmen organisasi (X1), gaya kepemimpinan (X2) dan tekanan anggaran waktu (X3) berpengaruh positif dan signifikan terhadap variabel dependen kepuasan kerja auditor (Y), pengujian keduanya secara parsial (uji-t) dan pengujian secara bersamaan (uji F).
PKM Pengisian Aplikasi Coretax bagi Wajib Pajak UMKM Afiah, Nur; Anwar, Aswar; Reskiyawati, Siti Nur; Humayrah, Anisatun; Ahmad, Ahmad
Seminar Nasional Pengabdian Kepada Masyarakat SEMINAR NASIONAL 2025:PROSIDING EDISI 6
Publisher : Seminar Nasional Pengabdian Kepada Masyarakat

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Abstract

Abstrak – Kepatuhan wajib pajak, khususnya dari pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), merupakan pilar penting bagi penerimaan negara. Namun, transisi sistem perpajakan ke platform digital dengan diperkenalkannya aplikasi Coretax oleh Direktorat Jenderal Pajak menimbulkan kendala teknis bagi masyarakat. Masyarakat dan pelaku UMKM di Kelurahan Balang Baru, Kecamatan Tamalate, Kota Makassar, mengalami kesulitan dalam memahami kewajiban perpajakan serta dalam mengoperasikan aplikasi Coretax untuk mengisi dan melaporkan Surat Pemberitahuan (SPT) Tahunan Pajak Penghasilan (PPh). Tujuan pengabdian ini adalah untuk memberikan solusi melalui metode pendampingan dan pelatihan yang terdiri dari: (1) Sosialisasi pentingnya kepatuhan pajak dan regulasi terbaru, (2) Pelatihan intensif dan simulasi praktis pengisian SPT Tahunan menggunakan Coretax, (3) Penerapan teknologi dengan menyediakan modul digital dan platform konsultasi, serta (4) Pendampingan berkelanjutan untuk memastikan kemandirian peserta. Kegiatan ini berhasil meningkatkan pemahaman dan keterampilan 30 pelaku UMKM sebagai peserta. Indikator keberhasilan terlihat dari kemampuan peserta dalam mendaftarkan akun, menginput data usaha, menghitung kewajiban pajak, dan melakukan pelaporan SPT Tahunan secara mandiri melalui aplikasi Coretax. Luaran dari kegiatan ini adalah terciptanya peningkatan kesadaran hukum, kepatuhan pajak, serta efisiensi administrasi perpajakan bagi UMKM. Program ini diharapkan dapat menjadi model replikabel untuk mendukung percepatan digitalisasi perpajakan dan pemberdayaan UMKM di wilayah lainnya.Kata kunci: Coretax, Kepatuhan Pajak, UMKM, SPT Tahunan.
Pengaruh Return on Assets dan Return on Equity Terhadap Harga Saham Pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Anwar, Rezki Amaliah; Afiah, Nur; Azis, Fajriani
Indo-MathEdu Intellectuals Journal Vol. 6 No. 7 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i7.4457

Abstract

This study aims to determine the effect of return on assets and return on equity on stock prices in property & real estate companies listed on the Indonesia Stock Exchange (IDX). This study is all property & real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 as many as 35 companies. The sampling technique used is the purposive sampling technique. Based on the established criteria, a sample of 11 companies was obtained. Data collection wa carried out using the documentation technique. Data analysis was cerried out using descriptive statistical tests, classical assumption tests, hypothesis tests, and multiple linear tests. The results of the study indicate that: (1) there is a positive and significant influence between Return On Assets (ROA) on Stock Prices, with a statistical t test with a calculated -tvalue greater than the -ttable value, namely (3,197 > 2,019) at a significance of 0,003 < 0,05; (2) there is a positive and significant influence between Return On Equity (ROE) on Stock Prices, with a statistical t test with a calculated -tvalue greater than the -ttable, namely (2,792 > 2,019) at a significant of 0,008 < 0,05; there is a positive and significant influence between Return On Assets (ROA) and Return On Equity (ROE) simultaneously on Stock Prices with a statistical F test with a calculated Fvalue of 14,195 and Ftable 3,22, namely (14,195 > 3,22) at a significance level of 0,000 < 0,05.
Co-Authors Abdul Haris Abdul Haris Sunubi Adil, Andi Syaripa Nur Aldyta Afifah, Evi Aguatiawan, Rahmat Ahmad Ahmad Amiruddin K Ana Fitriana Anggraeni, Indah Ayu Anisatun Humayrah Rais Annisa, Dian Anwar, Aswar Anwar, Azwar Anwar, Rezki Amaliah Ariya, Muhammad Arqam, Arqam Asrawati, Dini Asri, Rahmatul Azis, Fajriani Azisah, Nur Bahrun, Sultan Adam Chalid, Lukman Christin Christin Dalimunthe, Muhammad Rizqan Ahsanu Darwis, Marina Dayu, Dian Permatasari Kusuma Dunakhir, Samirah Fachry Abda El Rahman Fakhruddin, Zulfah Febrianti, Andi Muzdalifah Fitriani Mandung Gunawan, Arbella Rizkia Hamzah Hamzah Hamzah, Hajrah Handayani, A. Asti Haq, Nursyam Arifa Hariany Idris Haryani, Virta Hermawati Hermawati, Hermawati Hiro, Handy Anggara Humayrah, Anisatun Idris, Nur Irsan Indradewa, Rhian Irham Irham Irmayani, I. Irwanti, A. Azzahra Asri Istiq'faroh, Nurul Jafar N, Muhammad Kamil Juniwati Juniwati M. Ridwan Tikollah Maharani, Siti Aisyah Putri Mahmud, Basri Manase, Leonardo Mariska, Revi Mas’ud, Masdar Mauliza, Rully Muhammad Arif Muhammad Azis Muhammad Haramain Mujahid Mujahid, Mujahid Mukhammad Idrus Murtadho, Fawwaz Musa, Kartika Septiary Pratiwi Mustary, Emilia Muthaharah, Fitria Nana Suryana Nasriani Nasriani Nurafni Oktaviyah Nuraisyiah Nuriman Nurlela Penampe, Marie Anne Ester Pirsya, Pirsya Prasisca, Tiara Pratiwi, Nathania Purnomo, Bintoro Bagus Puspitasari, Feni putri, amanda Raden Mohamad Herdian Bhakti Rahmawati Muin Reskiyawati, Siti Nur Rijal, Abdul Rukiah Rukiah Rustam, Utari Ryketeng, Masdar S, Masnawaty Safiruddin Al Baqi Sahade Sahade Saidah Saidah Salsabila, Adinda Aura Sam, Andi Aliyyah Ramadhani Samaun, Siti Salina Samsinar Samsinar Samsinar Saputra, Fadhli Arief Sarmila SF, Nadya Fadhilah. Suarning, Suarning Sugiati Sugiati Suliyanti Sulvinajayanti Suriyanti, S. Syska Purnama Sari, Syska Purnama Tenribali, Andi Anugrah Caezar Tjalla, Maghdalena Warka Syachbrani Zainal Said Zulaita