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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi EKONOMIS : Journal of Economics and Business Primanomics : Jurnal Ekonomi & Bisnis Jurnal Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Management and Accounting Expose Jurnal Neraca Peradaban Jurnal Keuangan dan Akuntansi Terapan (KUAT) LAWSUIT JURNAL PERPAJAKAN Intelektual : Jurnal Penelitian Dosen Akuntansi
Ade Nahdiatul Hasanah, Ade Nahdiatul
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH PERILAKU ETIS, INTEGRITAS DAN EQUITY SENSITIVITY MAHASISWA AKUNTANSI TERHADAP PRAKTIK KECURANGAN KOMPETENSI Hasanah, Ade Nahdiatul; Sukiyaningsih, Tri Wahyuni; Rifaldi, Irfan
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 9 No 2 (2024): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v9i2.4716

Abstract

This research aims to analyze the influence of ethical behavior and morality based on integrity and equity sensitivity of accounting students on competency fraud practices. The focus of the research was carried out on accounting students at universities in Serang City, both public and private, with a population of 127 respondents. Through the saturated sample method, 127 validated respondents became the research sample and then the analysis process was carried out using descriptive techniques and hypothesis testing using SPSS 27. The results of hypothesis testing showed that there was a significant influence between ethical behavior on the practice of competency fraud, Integrity had a significant influence on practice. Competency fraud and equity sensitivity have a significant effect on the practice of competency fraud carried out by accounting students throughout the city of Serang. Penelitian ini bertujuan menganalisa pengaruh perilaku etis dan moralitas berdasarkan integritas dan equity sensitifity mahasiswa akuntansi terhadap praktik kecurangan kompetensi. Fokus penelitian dilakukan pada mahasiswa akuntansi yang berada pada perguruan tinggi di Kota Serang baik berstatus negeri maupun swasta dengan jumlah populasi sebanyak 127 responden. Melalui metode sampel jenuh maka responden yang telah tervalidasi sebanyak 127 menjadi sampel penelitian dan selanjutnya dilakukan proses analisa dengan teknik deskriptif dan uji hipotesis dengan menggunakan SPSS 27. Hasil pengujian hipotesis menunjukkan adanya pengaruh signifikan antara perilaku etis terhadap praktik kecurangan kompetensi, Integritas berpengaruh signifikan terhadap praktik kecurangan kompetensi dan equity sensitifity berpengaruh signifikan terhadap praktik kecurangan kompetensi yang dilakukan mahasiswa akuntansi se Kota Serang.
IMPLEMENTASI GREEN ACCOUNTING DAN CSR MEMPENGARUHI ROE DAN PER DIMODERASI SUSTAINABILITY DISCLOSURE Ade Nahdiatul Hasanah; Tri Wahyuni Sukiyaningsih; Ambar Putriani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i2.1316

Abstract

This study focuses on testing the effect of the implementation of green accounting and corporate social responsibility there is financial performance represented by return on equity and market performance represented by price earning ratio moderated by sustainability disclosure. The companies studied are companies with the highest liquidity value indexed by kompas 100 during the period 2020-2022, samples are needed through the criteria process (purposive) and produced by 31 companies so that 93 data processed using SPSS Ver 23 are obtained. Methods of analysis include descriptive analysis, classical assumption test and hypothesis test with moderating regression equation. There are 4 hypotheses that are decided and accepted statements: 1) implementation of green accounting and CSR affects ROE with R quare level of 3.4%, 2) implementation of green accounting and CSR affects PER with R quare level of 1%, 3) sustainability disclosure strengthens the implementation of green accounting and CSR affects ROE with R quare level of 4.4% and 4) sustainability disclosure tends to weaken the implementation of green accounting and CSR affects PER with R quare level of 1%.
Peningkatan Pengetahuan Literasi Profesi dan Kompetensi Akuntan Pada Siswa XII SMKN 1 Waringinkurung Sukiyaningsih, Tri Wahyuni; Hasanah, Ade Nahdiatul; Agnia, Ila Lailatul; Rifaldi, Irfan; Juwita, Salsadilah; Hasanah, Siti Alivia
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/5kvc7d44

Abstract

Increasing professional literacy and competence of accountants in non-accounting vocational students who study accounting certainly requires a touch of more knowledge related to the profession in the field of accounting and the process of obtaining state accountant certification. Through the method of concrete and interactive exposure to students directly (face to face) outside of study hours will provide significant and positive improvement results. Based on the results of comparison of pre-test and post-test resulted in an increase of 1 level, where the pre-test produced the average value of student knowledge XII OTKP SMKN 1 Waringinkurung at Level D with a statement (lack of Understanding/know). While the results of the post test after being given the exposure of professional literacy and competence of accountants, the average value of the student's knowledge increased at the level of C with a statement (enough to understand/know). The end result of this PkM activity is an increase in the repertoire of knowledge of non-accounting vocational school students in studying the material of the profession and the competence of accountants so that they can be practiced in the future in achieving a professional career in accounting.
Green Accounting, CSR, Sustainability Disclosure dan ROA Tri Wahyuni Sukiyaningsih; Ade Nahdiatul Hasanah
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1470

Abstract

A company image is needed in building a business, it cannot be denied that an image can effect all aspect, one of which is financial performance. This financial performance is greatly influenced by economic aspect. One of then is green accounting and CSR. Companies must also be abale to survive in the face of all economic, social, and enviromental conditions. This research focuses on quatitative approach with secondary data from the compass 100 index from 2020-2023. The sample used was 96 companies tahe has been identified and classified according to predetermined criteria. Statistical data processing uses smart PLS4 to produce structural analysis and measurement in the form of path analysis, FIT model, R-square and hypothesis teating the bootstrapping method. Based on the result of the, green accounting has on effect of sustainbility report and financial performance, green accounting has on effect of financial performance, CSR has on effect of sustaibility report, but corporate social responsibility has no effect of financial performance and sustainbility report has on effect to financial performance
Analisa Keuangan dan Industri Perusahaan Barang Baku Kimia Indonesia Ade Nahdiatul Hasanah
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.200

Abstract

Introduction/Main Objectives: This study aims to measure the financial performance of chemical companies in Indonesia during the period 2021–2024 using liquidity and solvency ratio analysis, as well as to evaluate the condition and trends of the chemical industry. Background Problems: Chemical companies in Indonesia play a strategic role in meeting the raw material needs of the national industry, ranging from pharmaceuticals to heavy manufacturing. However, global economic fluctuations, environmental pressures, and geopolitical uncertainties pose significant challenges to the financial performance of this sector. Research Methods: This study employs a descriptive quantitative approach, with five chemical companies listed on the Indonesia Stock Exchange (IDX) as research subjects. Secondary data were obtained from annual financial reports (2021–2024). The analysis was conducted by calculating liquidity and solvency ratios and comparing industry trends. Finding/Results: The main findings indicate that companies with stable liquidity ratios and moderate solvency tend to have more resilient profit performance against external pressures. Conclusion: Chemical companies with healthy capital structures and efficient cash management demonstrate superior financial performance
Co-Authors Agnia, Ila Lailatul Ambar Putriani Andari Andari Andari Andari, Andari Denny Putri Hapsari Denny Putri Hapsari, Denny Putri Dien Sefty Framita Hasanah, Siti Alivia Ika Lasnawati Illa Lailatul Agnia Irfan Rifaldi Jodi Saputra Juwita, Salsadilah Lina Marliana Dewi Mada, Ratu Dea Maya Sari Putri Novia Indah Lestari Nurhaidah Nurhaidah Putri, Maya Sari Ratu Erlina Gentari Rifaldi, Irfan Salsadilah Juwita Siti Alivia Hasanah Suhartini Suhartini Sukiyaningsih, Tri Wahyuni Tri Wahyuni Sukiyaningsih Tri Wahyuni Sukiyaningsih Trisna Maya Oktaviani Trisna Maya Oktaviani, Trisna Maya Wiwin Arifin