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All Journal AKUNTABILITAS Signifikan : Jurnal Ilmu Ekonomi Ekonomi-Qu (Jurnal Penelitian Ilmu Ekonomi) Jurnal Kedokteran dan Kesehatan Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi AS-SYIFA : Jurnal Pengabdian dan Pemberdayaan Kesehatan Masyarakat International Journal of Entrepreneurship, Business, and Creative Economy Gunung Djati Conference Series Indonesian Journal of Studies on Humanities, Social Sciences and Education Jurnal Akuntansi dan Sistem Informasi
Najwa Khairina
Uin Syarif Hidayatullah Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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 Nursing Public Health Social Sciences Other

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Pengaruh Inventory Turnover, Current Ratio, dan ROA terhadap Opini Audit Emiten Farmasi Ricky Bryan D.P Tampubolon; Najwa Khairina; Jasmine Tsany Febriyanti; Marwa Azizah Mutya Dewi; Muhammad Teja Adi Susila
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 2 (2026): Edisi Januari-Maret
Publisher : Pustaka Bangsa Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Rasio Perputaran Persediaan, Rasio Lancar, dan Return on Assets terhadap opini audit pada perusahaan farmasi yang terdaftar di BEI. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda, menggunakan sampel sepuluh perusahaan farmasi yang dipilih melalui purposive sampling berdasarkan laporan keuangan tahunannya selama periode observasi. Hasil analisis menunjukkan Rasio Perputaran Persediaan dan Rasio Lancar tidak memiliki pengaruh signifikan terhadap opini audit, sedangkan Return on Assets memiliki pengaruh positif dan signifikan, yang mengindikasikan bahwa tingkat profitabilitas perusahaan dipertimbangkan oleh auditor ketika memberikan opini audit. Namun secara simultan, ketiga variabel independen tersebut ditemukan memiliki pengaruh gabungan yang signifikan terhadap opini audit, dengan nilai Adjusted R² sebesar 44%, menunjukkan bahwa variabel keuangan ini menjelaskan 44% variasi dalam opini audit, sisanya dipengaruhi oleh faktor lain di luar model. Temuan ini memberikan wawasan empiris bagi perusahaan dan auditor dalam memahami indikator keuangan yang relevan untuk menentukan opini audit.
Determinants of Perceived Good University Governance: The Roles of Internal Audit Existence, Functions, and Stakeholder Understanding Najwa Khairina; Ahmad Afandi; Yudi Setiadi
Akuntabilitas Vol. 18 No. 1 (2025): 18(1), 2025
Publisher : aculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v18i1.50219

Abstract

Indonesia higher-education institutions, including PTKIN, are expected to strengthen internal control and quality assurance as part of Good University Governance (GUG). Yet little research examines how students perceive internal audit in this governance framework. This study investigates whether students’ perceptions of the Internal Audit Unit’s visibility, roles, functions, and stakeholder understanding are associated with perceived GUG implementation in PTKIN. Based on survey data from 320 students in 22 PTKIN, complemented by interviews, observation, and document analysis, the study applies multiple linear regression with standard diagnostic tests. It contributes to the literature by emphasizing students’ perspectives on internal audit, which remain underexplored.   Keywords: Internal Audit, Good University Governance, Islamic State Universities, Student Perceptions, Audit Role and Function
The Contribution of Tourism Sector to Locally Generated Revenue in Indonesia’s Top Priority Tourist Destination Najwa Khairina; Leni Anggraeni
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 18 No 1 (2023): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v18i1.2023.pp48-61

Abstract

This research is aimed to analyze the association between tourist expenditure, labor force in accommodation sector and room occupancy rate with locally generated revenue (PAD) in five province of top priority tourist destination in Indonesia (North Sumatera, Central Java, West and East Nusa Tenggara and North Sulawesi). We use data of tourism statistics from Statistics Bureau and Ministry of Creative Economy. By applying random effect panel data analysis, we found that all variables are significantly associated with PAD. Our empirical estimates shows that a one percent increase of labor force in accommodation sector is associated with 0.0075% increase in PAD, one percent increase of room occupancy rate associated with 2.85% increase in PAD while one percent increase of tourist expenditure is associated with 0.257% increase in PAD. The individual effect estimates show higher impact in Central Java and North Sumatera compared to West and East Nusa Tenggara and North Sulawesi and thus further confirming our presumption that there are some disparities between tourism spots in West and Eastern part of Indonesia. 
The Association between Early Marriage Decisions and Poverty Incidents in Indonesia Najwa Khairina; Muhammad Azhar Tridharma Putra
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 18 No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v18i2.2023.pp227-236

Abstract

Early marriage is one of the social problems prevalent in many emerging countries, including Indonesia. Early marriage is widely believed to impact future economic outcomes negatively and is also associated with higher poverty incidence. Previous research has shown that early marriage significantly affects an individual’s future welfare and makes them vulnerable to poverty (Dahl, 2010). Research on this issue is still limited in Indonesia, and we aim to pursue the impact of early marriage decisions on poverty, using divorce, dropout, and gender as control variables. We use panel logistic regression on Indonesia Family Life Survey (IFLS) data set. We classify early married individuals as someone who marry under 18 years old, while the poverty variable is measured using the national poverty line. The logistic regression shows that early marriage is significantly associated with lower wages and poverty. The marginal effect of the logistic regression shows that an individual who marries early has a higher probability of getting into poverty, as much as 13-15%. We also found that women are more vulnerable to poverty than male with the exact status of marriage and education level. This result implies that the early marriage problem needs further attention from the policymaker. Regulation of the age of marriage should be reinforced and supported by more stringent measures from local governments.
Co-Authors Afrizal Ahmad Yogaswara Agum Gumelar Ahmad Afandi Andriyani Andriyani Andriyani Asmuni Aragar Aragar Putri Aragar Putri Arbi Wijaya Asmuni, Andriyani Elsa Sylvania Sari Ernyasih, Ernyasih Ernyasih, Ernyasih Jasmine Tsany Febriyanti Leni Anggraeni Lusida, Nurmalia Marwa Azizah Mutya Dewi Marwah Syifa Ardila Muhammad Azhar Tridharma Putra Muhammad Teja Adi Susila Munaya Fauziah Nadia Ellya Pramesti Ricky Bryan D.P Tampubolon Sari, Elsa Sylvania Shela Meisya Puspa Dewi Srisantyorini, Triana Triana Srisantyorin Wijaya, Arbi Yuda Yudistira Yudi Setiadi