Article Per Year (5 Year)
p-Index From 2021 - 2026
1.363
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) AKRUAL: Jurnal Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) EQIEN - JURNAL EKONOMI DAN BISNIS JASF (Journal of Accounting and Strategic Finance) Jurnal Kedaymas JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Mopolayio : Jurnal Pengabdian Ekonomi
Joicenda Nahumury
Universitas Hayam Wuruk Perbanas
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
EDUKASI DAN SOSIALISASI PENGENALAN PERPAJAKAN BAGI PEMUDA : NIK-KTP & NPWP Hapsari, Indah; Metana, Nosy Yodi; Nahumury, Joicenda
Jurnal Edukasi Pengabdian Masyarakat Vol 4 No 2 (2025): APRIL 2025
Publisher : FIP UNIRA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/eduabdimas.v4i2.6819

Abstract

ABSTRAK Pemerintah telah mengumumkan aturan pemadanan Nomor Induk Kependudukan (NIK) sebagai Nomor Pokok Wajib Pajak (NPWP), dengan batas waktu akhir Desember Tahun 2024. Pengumuman ini pada dasarnya hanya berlaku bagi para wajib pajak orang pribadi. Meski demikian, beberapa kalangan masyarakat yang telah memiliki NIK-KTP masih mendapati kebingungan mengenai perlunya memiliki NPWP bagi setiap pemegang KTP. NIK-KTP tersebut dimiliki Warga Negara Indonesia yang berusia 17 tahun. Oleh sebab itu, edukasi dan pengenalan perpajakan menjadi hal penting bagi para pemuda, guna lebih mengenal dan memahami peraturan perpajakan yang ada. Tujuan kegiatan pengabdian masyarakat ini adalah untuk memberikan edukasi dan infomasi perpajakan, khususnya yang berkaitan dengan NPWP. Melalui sosialiasi perpajakan, maka hasil pengabdian masyarakat ini adalah peserta mengetahui apa itu NPWP, keterkaitan NIK-KTP dan NPWP, hingga kapan situasi dan kondisi yang tepat untuk memperoleh NPWP. Hasil kegiatan ini juga diharapkan bermanfaat bagi masyarakat sekitar, dimana peserta mampu mensosialisasikan terkait edukasi ini ke lingkungan terdekatnya. ABSTRACT The government has announced regulations for matching the National Identification Number (NIK) as a Taxpayer Identification Number (NPWP), with a deadline of the end of December 2024. This announcement basically only applies to individual taxpayers. However, some groups of people who already have a NIK-KTP are still confused about the need to have a NPWP for every KTP holder. The NIK-KTP belongs to an Indonesian citizen aged 17 years. Therefore, education and introduction to taxation are important for young people, in order to better know and understand existing tax regulations. The aim of this community service activity is to provide tax education and information, especially those related to NPWP. Through tax outreach, the result of this community service is that participants know what a NPWP is, the relationship between NIK-KTP and NPWP, and when the situation and conditions are right to obtain a NPWP. The results of this activity are also expected to be beneficial for the surrounding community, where participants will be able to disseminate this education to their immediate environment.
The effect of litigation risks to earnings management using audit quality as moderating variable Dewi Kartika, Titis Puspitaningrum; Nahumury, Joicenda
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 2 (2014): August 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i2.312

Abstract

In agency theory, a company, which separates the functions of governance and ownership, is going to be susceptible to the agency conflicts. The arising agency conflict causes the information, which is provided by manager becoming different or can be manipulated. One of common practice done by manager is earning management, where earning management is an accounting policy choice conducted by the managersfor the variety of specific purposes. This study tries to reveal whether audit qualities are able to reinforce the association between litigation risks to the earning management practice. Auditor litigation has 14 characteristics of companies being able to be auditor litigation by calculating LITSCORE. Earnings management is proxied by The Modified Jones Model while audit quality is proxied by industry specialization. This study uses financial statements data of the manufacturing companies listed in Indonesia Stock Exchange in 2010-2012. Analysis, which is used in this study, is the MRA(Moderated Regression Analysis). The results of this study suggest that there is influence between litigation risk to earnings management while audit quality as measured by specialized auditors cannot strengthen relationship between litigation risk and earnings management. This is because audit quality as measured by specialized auditors did not show a strong relationship.
The factors affecting auditor switching in manufacturing companies listed in Indonesia Stock Exchange (BEI) Khasanah, Istainul; Nahumury, Joicenda
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.206

Abstract

This study aims to empirically prove the effect of the audit opinion, change in management,public accountant firm’s size, the percentage change in ROA, financial distressand the growth of corporate on auditor switching. The samples in this study aremanufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2006-2011.There were 492 companies collected for observations in which they were taken by themethod of purposive sampling. An analytical technique employed is logistic regressionanalysis. During the six years of research, descriptive statistics indicate that only 55or 11.25% of the observed companies have changed their auditor, and the rest 437companies or 88.75% did not perform auditor switching. It was found that only publicaccountant office size that affects the auditor switching among six variables studied.The other five independent variables have no impact at all. This study has proved thatcompanies which hired the public accountant firms affiliated with the big four chooseto stay afloat using them, because in fact, the public accountant firms affiliated withthe big four are considered having a higher quality to conduct the audit on financialreports of go public companies.
The effect of board of commissioners, audit committee, and stock ownership concentration on audit report lag of banking companies in Indonesia Stock Exchange Setiawan, Ganang; Nahumury, Joicenda
The Indonesian Accounting Review Vol. 4 No. 1 (2014): TIAR - January2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i01.280

Abstract

This study aims to examine the effect of corporate governance characteristics such as board size, independence of the board of commissioners, the size of the audit committee, audit committee independence, audit committee competence, and concentration of stock ownership on audit report lag. In addition, this study also tests three control variables such as firm size, type of auditor, and profitability. One hundred and fiftysix sample of banking companies listed in the Indonesia Stock Exchange during the 6 years of the study were obtained by using purposive sampling technique. The results of multiple regression analysis proved that only board size variable that affects the audit report lag, while the other three control variables has no significant effect on audit report lag. This result suggested that auditors perform the audit more efficientlyand effectively, for BAPEPAM-LK and Bank Indonesia as regulator to review again the regulation about corporate governance, for the future researcher to be reference in developing research.
The effect of public accounting firm size, financial distress, institutional ownership, and management change on the auditor switching in manufacturing companies listed in Indonesia Stock Exchange Kistini, Dewi Sri; Nahumury, Joicenda
The Indonesian Accounting Review Vol. 4 No. 2 (2014): TIAR - July 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v4i02.334

Abstract

The purpose of this study is to examine the effect of public accounting firm size, financial distress, institutional ownership, and management change on auditor switching in the manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2007 to 2012. The total samples in this research are 294 companies selected by using purposive sampling method based on specific criteria. Data are collected using secondary data from manufacturing companies listed in Indonesia Stock Exchange. The  hypothesis is analyzed with Logistic Regression using SPSS’s program 20.0 version for windows. The result of this research indicates that public accounting firm size has significanteffect on auditor switching, meanwhile financial distress, institutional  ownership, and management change do not have significant effect on auditor switching.
The influence of intellectual capital on company value with financial performance as an intervening variable in financing institutions in Indonesia Nafiroh, Susi; Nahumury, Joicenda
The Indonesian Accounting Review Vol. 6 No. 2 (2016): July - December 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v6i2.604

Abstract

The objective of this study is to examine the influence of intellectual capital on compa-ny value with financial performance as an intervening variable in financing institu-tions listed on the Indonesian Stock Exchange (IDX) 2010 - 2014. This research uses Value Added Intellectual Coefficient (VAICTM) model that consists of three compo-nents: Value Added Capital Employed (VACA), Value Added Human Capital (VA-HU), and Value Added Structural Capital (STVA). Company value is measured using Tobin’s Q, financial performance is measured using Return on Asset (ROA), Return on Equity (ROE), and Earning per Share (EPS). The data consisted of 67 samples. Sampling is conducted using census method. Data analysis technique used in this study is Partial Least Square (PLS). The results show that: (1) intellectual capital has an influence on company value (2) financial performance mediates the relationship between intellectual capital and company value. The important thing in this study is that intellectual capital can be used for adding the firm value.
The effect of professionalism and locus of control on the auditor’s job performance with working motivation as intervening variable Siregar, Alex Dwiputra; Nahumury, Joicenda
The Indonesian Accounting Review Vol. 5 No. 2 (2015): July - December 2015
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.650

Abstract

This research aims to analyze the effect of professionalism and locus of control on the auditor’s job performance using work motivation as intervening variable. This study uses primary data obtained by distributing questionnaires to auditors who work at Audit Firms in Surabaya area listed on the Audit Firms (KAP) Directory issued by the Institute of Indonesia Chartered Accountants (IAPI) in 2010. The sampling is using convenience-sampling method, while the data analysis method is using path analysis. The result of path analysis test shows that (1) professionalism has an effect on the value of job performance (2) professionalism has no significant effect on the value of job performance with work motivation as an intervening variable (3) locus of control has no significant effect on the auditor’s job performance (4) locus of control has significant effect on the auditor’s job performance with work motivation as an intervening variable.
The effect of financial performance, board of commissioners, blockholder ownership, auditor type and firm age on voluntary disclosure Nanda, Aldo Prandita; Nahumury, Joicenda
The Indonesian Accounting Review Vol. 8 No. 2 (2018): July - December 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v8i2.1525

Abstract

Disclosure of information reflects the presentation of the company's annual report. One general purpose of disclosure is as a basis for decision making. This study aims to examine the effect of financial performance (ROA, DER, CR), board of commissioners (BS, BI), blockholder ownership, auditor type, and firm age on voluntary disclosure. The population of this study is mining companies listed on the Indonesian Stock Exchange period 2012-2016. The number of data is 196. Sampling is conducted using purposive sampling method. The data analysis technique used in this study is SEM-PLS with SmartPLS 3.0 program. The results of data analysis show that firm age has no effect on voluntary disclosure, while blockholder ownership has a significant negative effect on voluntary disclosure. Financial performance, board of commissioners and auditors type have a significant positive effect on voluntary disclosure. The impact of this research is that voluntary disclosure can be used to increase the completeness of company information for investors and creditors.
The Effect of Enviromental Score, Social Score and Governance Score Toward Financial Performance Africa, Laely Aghe; Dwiati, Agustina Ratna; Nahumury, Joicenda
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 2 (2024): March 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i2.2708

Abstract

Purpose: This research aims to analyze the influence of Enviromental Score, Social Score and Governance Score on the Financial Performance in non Financial companies listed on the Indonesia Stock Exchange for the period 2019-2021 Design/methodology/approach: The sampling method used is purposive sampling method. Data analysis using SPSS 24.0 test tool by descriptive statistics, classic assumption test, multiple linear regression test and hypothesis test Findings: The results showed that Enviromental Score, Social Score and Governance Score not significant to financial performance which measured with stock performance there are PER (Price Earning Ratio) and DPR (Devidend Payout Ratio). These considerations are expected to have a good information about Enviromental Score, Social Score and Governance Score to investor that has no effect to stock performance for. Research limitations/implications: The limitation of this study is that there are many companies that have not fully implemented the ESG (Environmental, Social and Governance) report as a whole so that there is a lot of reduced data that has previously been selected as a research sample. Practical implications: Can be used by company management policies in determining what strategy to use in increasing ESG (Environmental, Social and Governance) scores and financial performance. And indirectly, an increase in ESG (Environmental, Social and Governance) and financial performance scores can increase the attractiveness of potential investors and investors so that companies can grow more rapidly and survive with a better level of health. Originality/value: Originality Paper type: Research paper
Investigating the Effect of Liquidity, Leverage, Sales Growth, and Good Corporate Governance on Financial Distress Dianova, Agustina; Nahumury, Joicenda
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.49

Abstract

Large companies may experience financial distress because of their inability to compete. Therefore, investors should be more vigilant in investing their funds. Some ways that can be done is through cash flow analysis, analysis of corporate strategy, and analysis of financial statements. This study aims to determine the effect of liquidity, leverage, sales growth, and good corporate governance on financial distress. The study used 55 samples of telecommunication and non-construction companies listed in Indonesia Stock Exchange period 2013-2017. The technique sampling in this study is the purposive sampling method. The data analysis method is PLS (Partial Least Square). The results of this study indicate that liquidity, leverage, sales growth, and good corporate governance do not affect financial distress. These unexpected results may due to the limitation of this study. Therefore, for future research in financial distress, it is suggested to take into account the sample size and other variables that expected to affect financial distress.
Co-Authors Africa, Laely Aghe Agus Samekto Agustina Dianova Agustina Ratna Dwiati, Agustina Ratna Aldo Prandita Nanda Alex Dwiputra Siregar Alyana Hayyanisa Putri Dewi Sri Kistini Dewi Sri Kistini Diah Hari Suryaningrum Dianova, Agustina Diyah Pujiati Ganang Setiawan Ganang Setiawan I Wayan Wisnu Utama Idlal Awwalul Anisa Ikhwan Kholid Indah Hapsari Irwandi, Sony Agus Istainul Khasanah Istainul Khasanah Lukita, Carolyn Metana, Nosy Yodi Murni, Nur Suci I Mei Nafiroh, Susi Nanda, Aldo Prandita Nita, Riski Aprillia Nurmala Ahmar Pepie Diptyana Renata Yohana Reza Arlinda Reza Tianto Siregar, Alex Dwiputra Soni Agus Irwandi Susi Nafiroh Titis Puspitaningrum Dewi Kartika Trihardhani, Kirana Velin Ivonialita Zajila Laily