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All Journal Jurnal Akuntansi Multiparadigma JURNAL ILMU EKONOMI & SOSIAL ABDI EQUATOR Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) JURNAL ECONOMINA Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Eduvest - Journal of Universal Studies Jurnal Pemberdayaan Nusantara JITAA : Journal Of International Taxation, Accounting And Auditing Jurnal Akuntansi dan Keuangan Sinergi : Jurnal Ilmiah Multidisiplin
Nur Asni
Fakultas Ekonomi Dan Bisnis, Universitas Halu Oleo, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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INTRINSIC VALUE DARI PELAPORAN KEANEKARAGAMAN HAYATI Heniwati, Elok; Asni, Nur
Jurnal Akuntansi Multiparadigma Vol 10, No 2 (2019): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18202/jamal.2019.08.10012

Abstract

Abstrak: Intrinsic Value dari Pelaporan Keanekaragaman Hayati. Penelitian ini berusaha untuk memahami model pengungkapan informasi keanekaragaman hayati oleh industri ekstraktif dan mengevaluasi kesesuaian dengan tujuan regulasi yang mendasarinya. Analisis isi berbasis konsep deep ecology digunakan sebagai metode pada laporan berkelanjutan PT ANTAM periode 2006-2017. Hasil penelitian menunjukkan bahwa pelaporan keanekaragaman hayati dapat dievaluasi dalam kategori sasaran, implementasi, dan evaluasi di mana informasi tentang implementasi menjadi fokus pelaporan. Prinsip-prinsip deep ecology sangat relevan bagi korporasi karena memandu pemikiran dan tindakan manusia ke arah hubungan yang lebih harmonis dan konsisten dengan alam. Abstract: Intrinsic Value of Biodiversity Reporting. This study seeks to understand the biodiversity information disclosure model by the extractive industry and evaluate its compliance with the underlying regulatory objectives. Content analysis is used based on deep ecology concept used as a method in the ongoing report of PT ANTAM for the period 2006-2017. This study indicates that biodiversity reporting can be evaluated in the target, implementation, and evaluation categories where information about implementation is the focus of reporting. The principles of deep ecology are very relevant to corporations because they guide human thoughts and actions toward more harmonious and consistent relationships with nature.
PENGARUH KECERDASAN INTELEKTUAL TERHADAP KINERJA AKUNTAN PENDIDIK PADA JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS HALU OLEO Mulyati Akib; Nur Asni
EKONOMI & SOSIAL Vol 7 No 1 (2016): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v7i1.495

Abstract

This research aimed of presented to examine the effect of intellectual intellegence on the performance of educator accountant. Primary data in this research were obtained from the perseption off all lecturers and 76 generation students majoring 2013/2014 in Departement of Accountancy Economy faculty and Business Halu Oleo University. Preceptions in measured by responses to ques tionnaires that uses ordinal measurement with a 5 point Likert scale. The analytical tool used to test the hypotesis is simple linear regression analysis with the help software IBM Statistical Package for Social Sciencess (SPSS) Statistics Versi 22, with comparing the answers of respondents are students and lecturers.The results of this research indicate that intellectual intellegence significantly effect on the performance of educator accountant. The results of the coefficient of determination for intellectual intellegence in R2 = 0,664 dan 0,748. This number can be used to see the contribution of intellectual intellegence on the performance of educator accountant is 66,4% and 74,8%, while the remaining 33,6% and 25,2% was obtained from the contribution of other factors.
Unveiling Intrinsic Value in Biodiversity Accounting: A Challenge for Accountants in Indonesia Nur Asni; Tjiptohadi Sawarjuwono
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.874 KB) | DOI: 10.24815/jdab.v7i1.15132

Abstract

This study aims to develop a conceptual framework of biodiversity accounting within the frame of intrinsic value using a deep ecological concept approach. This approach views biodiversity has inherent value as an object in the environment. Despite the difficulty to measure the intrinsic value of biodiversity, several studies have developed and used different methods for assessing and unveiling biodiversity in the entity’s reports. It has been a challenge for accounting science and the accounting profession in Indonesia to develop biodiversity accounting which can be incorporated into the entity's financial statements. Therefore a conceptual framework is needed to integrate the intrinsic value. The proposed conceptual framework is developed from the first level, which is the policy or regulation as the basis for planning ecological activities. It is followed by the second level, i.e. the implementation process in the form of specific projects. Finally, the third level is the evaluation of the performance of the entity's ecological activities (P3FEA).
MODERASI KOMITE AUDIT PADA DETERMINAN KECURANGAN LAPORAN KEUANGAN Nur Asni; Elok Heniwati
ABDI EQUATOR Vol 2, No 2 (2022): ABDI EQUATOR: VOL 2, NO.2, SEPTEMBER 2022
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v2i2.64178

Abstract

Penelitian ini bertujuan untuk mengetahui potensi kecurangan laporan keuangan dengan menggunakan analisis kecurangan pentagon dan melalui moderasi komite audit. Fraud pentagon merupakan konsep yang menjelaskan faktor-faktor yang menyebabkan seseorang melakukan penipuan, yaitu tekanan, kesempatan, rasionalisasi, kemampuan, dan kesombongan. Dalam penelitian ini faktor tekanan diproksikan dengan menggunakan target keuangan (ROA). Faktor peluang diproksi dengan menggunakan pemantauan yang efektif (PLG). Faktor rasionalisasi diproksi dengan menggunakan pergantian auditor (RAS). Faktor kapabilitas diproksi dengan menggunakan pergantian direksi (ABI). Terakhir, faktor arogansi diproksikan dengan menggunakan banyaknya foto CEO (ARO). Penelitian ini menggunakan model F-Score untuk melihat potensi kecurangan laporan keuangan (KLK) dan jumlah komite audit (KAU) sebagai variabel moderasi. Sampel dalam penelitian ini adalah 26 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 yang memenuhi kriteria tertentu. Teknik analisis yang digunakan adalah analisis jalur dan pengujian hipotesis menggunakan uji t. Hasil riset ini menyatakan bahwa peluang dan rasionalisasi berpengaruh terhadap kecurangan laporan keuangan. Tekanan, kemampuan, dan arogansi tidak berpengaruh terhadap kecurangan laporan keuangan. Komite audit mampu memoderasi pengaruh peluang terhadap kecurangan laporan keuangan. Pengaruh tekanan, rasionalisasi, kemampuan dan arogansi tidak dapat dimoderasi dengan komite audit terhadap kecurangan laporankeuangan.
PENGARUH CR, ROE, DER TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Nur Asni; Arifuddin; Hasnidar; Sri Rahayu
Jurnal Akuntansi dan Keuangan Vol 9 No 2 (2024): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jakuho.v9i2.229

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana harga saham dipengaruhi oleh Current Ratio, Return on Equity, dan Debt to Equity Ratio. Penelitian ini melibatkan 35 perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2022. Metode purposive sampling menghasilkan sampel dari sepuluh perusahaan yang dipilih. Analisis regresi linear berganda digunakan. Teknik analisis yang digunakan adalah analisis regresi linear berganda dengan bantuan aplikasi SPSS versi 25. Penelitian ini menunjukkan bahwa (1) Rasio Current berpengaruh besar terhadap harga saham, yang berarti bahwa jika rasio Current meningkat, harga saham juga akan meningkat. (2) Rasio Return on Equity tidak berpengaruh besar terhadap harga saham, yang berarti bahwa perusahaan tidak dapat menggunakan semua modalnya untuk menghasilkan keuntungan yang paling besar. (3) Debt to Equity Ratio tidak berpengaruh signifikan terhadap harga saham, artinya besar kecilnya nilai DER belum dapat mempengaruhi tinggi rendahnya harga saham. (4) Current Ratio, Return on Equity dan Debt to Equity Ratio secara simultan tidak berpengaruh terhadap harga saham
ANALYSIS OF THE ROLE OF ENVIRONMENTAL REGULATIONS IN ACHIEVING SUSTAINABILITY PERFORMANCE Syntia Ratna Dewi; Andi Basru Wawo; Nur Asni
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19565552

Abstract

The purpose of this study is to investigate how environmental regulation in enhancing corporate sustainability performance. Using a qualitative approach through literature review, this research explores how environmental policies, sustainability reporting, and green accounting practices contribute to corporate accountability and long-term value creation. The findings indicate that rules suc as Indonesia’s POJK No. 51/POJK.03/2017 effectively drive greater transparency and ecological responsibility among businesses. Furthermore, governance quality, managerial capacity, and organizational structure are determined to be essential for the effective execution of these regulations. This research provides practical insights for policymakers and scholars, and highlights future research directions in environmental audit digitalization and sustainability innovation across industries
PERFORMANCE REPORT ANALYSIS (LAKIN) AT THE CENTER FOR THE IMPLEMENTATION OF AGRICULTURAL INSTRUMENT STANDARDS (BPSIP) SOUTHEAST SULAWESI Waode Alnur Mulia; Muntu Abdullah; Nur Asni
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 3 (2026): FEBRUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18798012

Abstract

This study aims to analyze the 2023 and 2024 Performance Reports (LAKIN) of the Southeast Sulawesi Agricultural Research and Development Agency (BPSIP) using an agency theory approach. The method used is descriptive qualitative, with data collection techniques through official document studies and interviews with employees involved in the LAKIN preparation. The results show that the 2023 achievement was very high, at 161.53%, with all indicators exceeding the target. Conversely, in 2024, there was a decline in achievement to 88.51%, influenced by low agricultural instrument production, extreme weather, and budget revisions. In the context of agency theory, LAKIN serves as a medium for agent accountability to the principal, as well as a control tool for task implementation. Despite the decline in achievement, the reporting process still reflects the accountability and transparency of the agency's performance.
Pengaruh Audit Kinerja Berbasis Value For Money Terhadap Kinerja Badan Usaha Milik Desa (BUMDES) Pada Desa Mokupa, Kecamatan Lambandia, Kabupaten Kolaka Timur Larasanti Cahyaningsih; Mulyati Akib; Nur Asni
Sinergi : Jurnal Ilmiah Multidisiplin Vol. 2 No. 7 (2026): Sinergi: Jurnal Ilmiah Multidisiplin
Publisher : PT. AHLAL PUBLISHER NUSANTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66914/n4nvtg91

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit kinerja berbasis value for money terhadap kinerja Badan Usaha Milik Desa (BUMDes) pada Desa Mokupa, Kecamatan Lambandia, Kabupaten Kolaka Timur. Permasalahan yang melatari penelitian ini adalah masih terbatasnya kajian kuantitatif yang menguji secara empiris hubungan antara penerapan prinsip ekonomis, efisiensi, dan efektivitas dengan kinerja BUMDes, khususnya pada level desa. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Sampel ditentukan menggunakan teknik purposive sampling dengan pendekatan snowball sampling, menghasilkan 102 responden masyarakat Desa Mokupa yang memenuhi kriteria penelitian. Data dikumpulkan melalui kuesioner berskala Likert lima poin, yang telah diuji validitas menggunakan korelasi Product Moment Pearson dan reliabilitas menggunakan Cronbach's Alpha. Analisis data dilakukan melalui uji normalitas, regresi linear sederhana, uji t, dan koefisien determinasi dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa audit kinerja berbasis value for money berpengaruh positif dan signifikan terhadap kinerja BUMDes, dengan persamaan regresi Y = 39,789 + 0,541X, nilai t hitung sebesar 17,452 (signifikansi 0,000), serta koefisien determinasi (R²) sebesar 0,759, yang menunjukkan bahwa variabel audit kinerja berbasis value for money menjelaskan 75,9% variasi kinerja BUMDes. Temuan ini mengonfirmasi relevansi teori Value for Money dan Stewardship Theory dalam konteks akuntabilitas pengelolaan dana desa, serta memberikan implikasi praktis bagi pemerintah desa dan pengelola BUMDes untuk menjadikan audit kinerja sebagai instrumen evaluasi rutin guna meningkatkan kualitas tata kelola dan keberlanjutan usaha desa.   Kata Kunci: Audit Kinerja, Value For Money, Kinerja Bumdes, Akuntabilitas, Sektor Publik Desa
DOES CONCENTRATED OWNERSHIP MATTER? MODERATING THE LINK BETWEEN LIQUIDITY AND CSR Mutmainnah Mutmainnah; Nur Asni; Muhammad Zaikin; La Ode Muhammad Saum Fasihu; Sindy fuji Lestari
JITAA : Journal Of International Taxation, Accounting And Auditing Vol 5 No 01 (2026): JITAA: JOURNAL OF INTERNATIONAL TAXATION ACCOUNTING AND AUDITING
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jitaa.v5i01.2482

Abstract

With ownership concentration acting as a moderating variable, this research investigates the relationship between working capital efficiency measured by the cash conversion cycle (CCC) and CSR performance in light of the importance of CSR activities in sustainable business strategies.  Panel regression in STATA 17 was used to analyze 162 non-financial companies listed on the Indonesia Stock Exchange between 2018 and 2023 using purposive selection.  The findings indicate that ownership concentration exacerbates this negative relationship, whereas a shorter CCC (more liquidity) enhances CSR performance.  The results show that working capital management is linked to financial efficiency and is a strategic instrument for establishing long-term legitimacy and complying with regulatory obligations.  The research emphasizes how important it is for management, stakeholders, and regulators to assess ownership structure and liquidity in order to promote sustainable business practices, especially in developing markets like Indonesia.
Accounting Towards Islamic Spirituality in The Perspective of Philosophy of Science La Angga; Nitri Mirosea; Nur Asni
Eduvest - Journal of Universal Studies Vol. 5 No. 1 (2025): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i1.50377

Abstract

The development of studies in a scientific field is often not accompanied by equal progress in ethical and moral aspects, which causes the practice of theory to not integrate with spiritual values. This condition causes the implementation of human intellectual disharmony with the expected morality in society. As a foothold in the development of science, philosophy of science must be used as a basis for reformulating the moral content and spiritual values of modern science in order to redefine the foundations of science and technology, both at the levels of epistemology, ontology and axiology. Accounting as part of the object of study of science and knowledge must be directed at reformulating spiritual values that alienate ethics and morals. Modern accounting science which precipitates free material and values makes accounting towards materialistic, egoistic, secularistic and atheistic. Coupled with the assumption that humans are homo economicus, who are opportunistic, greedy and risk themselves, increasingly color the cases that occur. Restructuring the accounting conceptual framework that leads to Islamic spiritual values based on truth and justice is very important to do. Because, in the context of modern accounting science which precipitates material and is free of value it will bring accounting science to capitalist thinking.
Co-Authors Adhanti Eka Fitriyani Andi Basru Wawo Arifuddin Elok Heniwati Emillia Nurdin Hasbudin Hasbudin Hasnidar, . Husin Husin Intihanah Intihanah La Angga La Ode Muhammad Saum Fasihu Larasanti Cahyaningsih Muhammad Zaikin Mulyati Akib Muntu Abdullah Muntu Abdullah Nitri Mirosea Nurul Chomariah Agustin Putriana Aksa Rahmi Syafitri Sindy fuji Lestari Sri Rahayu Syntia Ratna Dewi Tjiptohadi Sawarjuwono Tuti Dharmawati Waode Alnur Mulia