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This Author published in this journals
All Journal Al-Kharaj: Journal of Islamic Economic and Business International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Nurlela
Universitas Malikussaleh
Computer Science & IT Economics, Econometrics & Finance Education Health Professions

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THE EFFECT OF FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE (AN EMPIRICAL STUDY OF BANKS LISTED ON THE INDONESIA STOCK EXCHANGE) Munira Ulfa; Nurlela; Husaini; Zulfan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to examine the effect of financial performance on Corporate Social Responsibility (CSR) disclosure (an empirical study on banks listed on the Indonesia Stock Exchange). Financial performance is measured using leverage, return on assets, and company age. The data used in this study are secondary data from banks listed on the Indonesia Stock Exchange during the 2019-2023 period. The method used to analyze the relationship between the independent and dependent variables is panel data regression analysis, assisted by EViews software. The results show that, partially, the Debt to Equity Ratio has a significant and positive effect on CSR disclosure; Return on Assets also has a significant and positive effect; and Company Age has a significant and positive effect on CSR disclosure in banks listed on the Indonesia Stock Exchange in 2019-2023.
THE EFFECT OF CARBON EMISSION DISCLOSURE, RETURN ON INVESTMENT, AND ENVIRONMENTAL PERFORMANCE ON THE RETURN OF COMPANY SHARES IN THE INDONESIAN ENERGY SECTOR FOR THE 2019-2024 PERIOD Muhammad Fikri Akbar; Rico Nur Ilham; Ristati; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.277

Abstract

This study aims to analyze the effect of carbon emission disclosure, return on investment, and environmental performance on the return of company shares in the Indonesian energy sector periode 2019-2024. The research data can be accessed through the official website www.idx.co.id The sample in the study is as many as 12 energy sector companies with purposive sampling techniques. The data analysis tool in this study uses the panel data regression method with the Eviews 12 application tool with the selected Random Effect Model (REM) model. The results of the study found that carbon emission disclosure has a positive and significant effect on stock returns, return on investment has a positive and significant effect on stock returns, and environmental performance has a negative and insignificant effect on stock returns in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2024 period.
THE INFLUENCE OF INTERNAL AUDIT AND CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE OF COMPANIES IN JII (JAKARTA ISLAMIC INDEX) Auliani; Nurlela; Wardhiah; Marzuki
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 2 (2025): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i2.284

Abstract

This study aims to analyze the influence of internal audit and corporate governance on financial performance in companies in the JII (Jakarta Islamic Index). The data for this study were accessed by visiting the official website www.idx.co.id. The sampling technique in this study used purposive sampling and obtained 20 companies as samples from 30 companies in the JII (Jakarta Islamic Index) with a total of 100 observations. This study used the Multiple Linear Regression method using the IBM SPSS analysis tool. The results showed that Internal Audit had a negative and insignificant effect on financial performance, the Board of Commissioners had a positive and significant effect on financial performance, the Board of Directors had a positive and significant effect on financial performance.
THE EFFECT OF REGIONAL ORIGINAL REVENUE (PAD), GENERAL ALLOCATION FUND (DAU), SPECIAL ALLOCATION FUND (DAK), AND REVENUE SHARING FUND (DBH) ON REGIONAL EXPENDITURE IN NORTH SUMATRA PROVINCE (2020–2024) Rima Sefty Vadela Harahap; Jumaini; Rico Nur Ilham; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 2 (2026): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22775275

Abstract

This study aims to examine the effect of Local Own-Source Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund on Regional Expenditure in North Sumatra Province. This study uses a combination of cross-sectional and time-series data from 33 regencies/cities in North Sumatra Province during the period of 2020–2024. The data analysis method used is Panel Data Regression with the assistance of EViews 10. The results show that Local Own-Source Revenue partially has a positive and significant effect on Regional Expenditure in North Sumatra Province. The General Allocation Fund partially has a positive and significant effect on Regional Expenditure in North Sumatra Province. The Special Allocation Fund partially has a positive and significant effect on Regional Expenditure in North Sumatra Province. Meanwhile, the Revenue Sharing Fund partially has a negative and significant effect on Regional Expenditure in North Sumatra Province. Simultaneously, Local Own-Source Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund have a significant effect on Regional Expenditure in North Sumatra Province. It is recommended that the Government of North Sumatra Province increase its fiscal capacity to reduce dependence on Central Government Transfer Funds and ensure more sustainable regional expenditure management.
THE EFFECT OF DIGITAL PAYMENT, DIGITAL TRANSFORMATION, AND DIGITAL BANKING ON FINANCIAL PERFORMANCE OF MSMES IN KOTA JUANG DISTRICT, BIREUEN REGENCY Salsabila Prina Wahyuni; Nurlela; Marzuki; Wardiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

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Abstract

This study aims to analyze the effect of Digital Payment, Digital Transformation, and Digital Banking on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Kota Juang Subdistrict, Bireuen Regency. A quantitative technique based on a survey methodology was used in this research. A total of 1,245 micro-enterprises operating in the trade sector formed the research population. A purposive sampling approach was employed to select 93 businesses, with proportions determined using the Slovin formula. Questionnaires served as the primary data source, which were then analyzed using multiple linear regression analysis in SPSS. The findings indicate that the financial performance of MSMEs is positively and significantly influenced by digital payments. Meanwhile, digital banking and digital transformation show a smaller yet positive impact on financial performance. The limited utilization of digital technology and banking services among micro-enterprises suggests that these factors have not yet had a significant effect in improving their financial performance.
Co-Authors Ahgniya Putra Akhyar, Chairil Auliani Ghazali Syamni Husaini Jumaini Jummaini Lily Andari Mukhtar Marzuki Marzuki Muchsin Muchsin Muchtar, Darmawati Muhammad Fikri Akbar Munira Ulfa Muttaqien Rahmatillah Reza Hendri Yana Rico Nur Ilham Rieneke Ryke Kalalo Rima Sefty Vadela Harahap Riska Yanti Ristati Ristati Salsabila Prina Wahyuni Sari Yulis Terfiadi Sean Michael Owen Wijaya Silfia Citra Wahyuddin Albra Wardhiah, Wardhiah Wardiah Widya Hartanti Zaufani Putri Khairun Zulfan