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All Journal Jurnal Ilmiah Raflesia Akuntansi Curve Elasticity: Jurnal Pendidikan Ekonomi Jurnal Ilmiah Sultan Agung International Journal of Accounting, Management, and Economics Research : Ijamer
Naila Najihah
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pengaruh Pengendalian Internal Bidang Akuntansi, Kepuasan Kerja dan Pengembangan Mutu Kerja Karyawan Terhadap Pencegahan Kecurangan Sofia Yasmin; Naila Najihah
Jurnal Ilmiah Penelitian Mahasiswa Vol 2, No 1 (2023): Maret 2023
Publisher : Jurnal Ilmiah Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.703 KB)

Abstract

Sebagai tempat perputaran uang, bank sebagai lembaga keuangan memiliki kedudukan yang rentan terhadap penyalahgunaan kewenangan sehingga mengakibatkan rawan terjadinya tindak kecurangan. Sebagai bank yang menjadikan Agama Islam sebagai pondasinya, bank syariah menjadi sorotan umat beragama Islam untuk dapat menikmati fasilitas bank dengan berdasarkan syariah. Studi ini bertujuan untuk meningkatkan sebuah upaya agar kecurangan yang terjadi didalam bank syariah dapat terminimalisir. Sampel dalam penelitian ini yaitu Bank Syariah Indonesia (BSI) Area Semarang Kota, dengan responden yang dituju dalam penelitian ini adalah pegawai Bank Syariah Indonesia yang memiliki pemahaman mengenai sistem kerja didalam Bank Syariah Indonesia. Data penelitian berupa primer yang diambil melalui kuesioner. Sementara itu analisis data penelitian diuji dengan menggunakan aplikasi SPSS versi 23. Hasil penelitian menunjukkan bahwa keefektifan pengendalian internal berpengaruh positif terhadap pencegahan kecurangan. Kepuasan kerja berpengaruh positif terhadap pencegahan kecurangan. Pengembangan mutu kerja karyawan berpengaruh positif terhadap pencegahan kecurangan. Dimana Oleh karena itu, dengan adanya upaya dalam meminimalisir terjadinya kecurangan akan menghasilkan upaya yang maksimal sehingga nilai kecurangan dalam perbankan akan menurun secara maksimal. Kata kunci: Keefktifan pengendalian internal, kepuasan kerja, pengembangan mutu kerja karyawan, pencegahan kecurangan.
Board, Institusional Ownership and Firm Value Winarsih Winarsih; Naila Najihah; Hendri Setyawan
Jurnal Telekomunikasi dan Informatika Lbh. 2 Àir. 2 (2024): December : International Journal Of Accounting, Management, And Economics Rese
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v2i2.138

Abstract

This study aims to explore the impact of board and institutional ownership on firm value, focusing on the property and real estate sector during 2020-2022. The independent variables of this study are board, independent board, and institutional ownership. Firm value is proxied by price book value. Sampling was carried out using the purposive sampling method and produced 177 sample data. Data analysis was carried out using PLS-SEM (Partial Least Squares-Structural Equation Modeling) with the help of WarpPLS 7.0 software. The results of the study indicate the influence of independent board and institutional ownership on firm value. However, the number of boards does not affect firm value. The implication of this study is the importance of supervision from independent and external parties to monitor firm value.
PENGARUH BRAND AWARENESS DAN BRAND IMAGE TERHADAP KEPUTUSAN INVESTASI DI BANK BRI Anisah, Khoirul; Naila Najihah
Curve Elasticity: Jurnal Pendidikan Ekonomi Vol 6 No 2 (2025): Curve Elasticity: Jurnal Pendidikan Ekonomi
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/jpe.v8i2.2772

Abstract

This study aims to examine the influence of brand awareness and brand image on customers' investment decisions at BRI. Employing a quantitative approach, the research utilizes a random sampling technique with a total of 96 BRI customers as respondents. Data analysis was conducted using multiple linear regression tests through SPSS software. The results reveal that, simultaneously, brand awareness and brand image significantly influence customers’ investment decisions at BRI. High brand awareness helps customers recognize and recall BRI as a trusted investment institution, while a positive brand image enhances customer perception and trust in the quality and security of BRI’s investment products. Thus, both variables play a crucial role in shaping investment decisions. These findings highlight the importance of effective brand management strategies in increasing customer participation in investment products. Therefore, BRI is expected to continuously improve brand awareness and build a strong brand image to attract interest and reinforce customers’ investment decisions. This research is also expected to serve as a reference for developing more effective marketing strategies and innovative investment products in the future.
Faktor-faktor yang Mempengaruhi Pengungkapan Lingkungan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023 Ulin Nihayah; Naila Najihah
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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Abstract

This study aims to examine and analyze the factors that influence environmental disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2021–2023. The independent variables in this study include environmental performance, environmental management system, proportion of independent commissioners, firm size, firm age, and profitability. Environmental disclosure is measured using the Global Reporting Initiative (GRI) G4 indicators. This research employs a quantitative approach with a sample of 151 manufacturing companies selected using purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that only three out of the six independent variables have a significant influence on environmental disclosure. However, only one of these three—firm age—has a positive direction of influence. This indicates that only one hypothesis is accepted in this study. The coefficient of determination (R²) is 0.328, meaning that 32.8% of the variation in environmental disclosure can be explained by the six independent variables. These findings suggest that internal company factors are not sufficient to fully explain environmental disclosure variations, highlighting the possible influence of external factors such as regulatory pressure or stakeholder expectations.
Co-Authors Anisah, Khoirul Hendri Setyawan Sofia Yasmin Ulin Nihayah Winarsih Winarsih