Article Per Year (5 Year)
p-Index From 2021 - 2026
2.147
P-Index
This Author published in this journals
All Journal Jurnal Dimensi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Bahtera Inovasi Jurnal Pengabdian Mandiri Jurnal Informatika Ekonomi Bisnis Jurnal Ilmiah Akuntansi Asian Journal of Management, Entrepreneurship and Social Science Cakrawala : Management Science Journal
Nurul Yusyawiru
Universitas Maritim Raja Ali Haji
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
The Effect of E-Wallet and Financial Literacy on Consumptive Behaviour in College Students of Faculty of Economic and Business, Raja Ali Haji Maritime University Bahril Wahda; Mareskha Tiara Fitri; Risma Rosita Sari; Nurul Yusyawiru
CAKRAWALA : Management Science Journal Vol. 1 No. 2 (2024): Cakrawala : Management Science Journal - September
Publisher : Yayasan Edukasi Cakrawala Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63541/wnmbfq05

Abstract

The purpose of this study was to determine the effect of e-wallet and financial literacy on the consumptive behaviour of students of the Faculty of Economics and Maritime Business at Maritime Raja Ali Haji University (UMRAH). The population that is the focus of research is students of the Faculty of Economics and Maritime Business at UMRAH from class 2020 to 2023. The sampling method used is the Hair et al. method with the number of research indicators as many as 13 and the range used is 10, so the number of respondents is 132 people. Data collection was carried out through the use of questionnaires. This study is quantitative with data analysis using simple and multiple regression techniques. The results showed that: (1) The use of e-wallets significantly affects the consumptive behaviour of students of the Faculty of Economics and Business Maritime. (2) Financial literacy does not have a significant impact on the consumptive behaviour of students of the Faculty of Economics and Business Maritime UMRAH. (3) Together, e-wallet and financial literacy have a significant impact on the consumptive behaviour of students of the Faculty of Economics and Business Maritime UMRAH The coefficient of determination (R2) shows that e-wallet and financial literacy can explain 21.5% of the variation in consumptive behaviour, while the remaining 78.5% is influenced by other factors not examined in this study.
The Importance of Disclosure and Transparency in Enhancing Firm Value: A Study on the LQ45 Index Firman Gani; Inge Lengga Sari Munthe; Nurul Yusyawiru
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i1
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/45wtbk02

Abstract

Firm value reflects investors perception of a company's success, which is commonly associated with its stock price. This study aims to examine the effect of Sustainability Report Disclosure, Analyst Coverage and ESG Disclosure on Firm Value, with Firm Age serving as a moderating variable. The research employs a purposive sampling method, involving 12 companies listed in the LQ45 Index of the Indonesia Stock Exchange during the 2021–2023 period. The analytical techniques used include multiple linear regression and moderation analysis through the Moderated Regression Analysis (MRA) method. The results of the multiple regression analysis indicate that Sustainability Report Disclosure and ESG Disclosure do not have a significant impact on Firm Value. Conversely, Analyst Coverage and Firm Age show a significant positive influence on Firm Value. Furthermore, the study finds that Sustainability Report Disclosure, Analyst Coverage, ESG Disclosure and Firm Age collectively have a significant simultaneous effect on Firm Value. Meanwhile, the moderation analysis reveals that Firm Age does not moderate the relationship between either Sustainability Report Disclosure or ESG Disclosure on Firm Value. But, it does moderate the relationship between Analyst Coverage on Firm Value.
Analisis Sistem Pengendalian Internal di Lingkungan Pemerintah Kota Tanjungpinang (Studi Kasus Survei Penilaian Integritas tahun 2024) Fatahurrazak Fatahurrazak; Hadi Lidya Rikayana Hadi Lidya Rikayana; Nurul Yusyawiru; Fatahuddin
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i1
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/xayka778

Abstract

This study examines the effectiveness of the internal control system within the Government of Tanjungpinang City using data from the 2024 Integrity Assessment Survey (SPI) conducted by Indonesia’s Corruption Eradication Commission (KPK). The research aims to determine how internal control mechanisms enhance organizational integrity and mitigate corruption risks in local governance. Employing a descriptive–quantitative approach based on secondary SPI data, the analysis applies the five core components of internal control outlined in Government Regulation No. 60/2008: control environment, risk assessment, control activities, information and communication, and monitoring. Statistical and content analyses assess the maturity level of the internal control system and its alignment with KPK’s integrity dimensions. The findings indicate that Tanjungpinang City’s internal control system is at a developing maturity stage, with major weaknesses in leadership commitment, ethical culture, and risk-based monitoring. Despite improvements in transparency and compliance through digital systems, preventive control mechanisms remain limited. The results also show a strong positive relationship between robust internal controls and higher integrity scores, underscoring that strengthening control mechanisms directly promotes institutional integrity. This study emphasizes the importance of integrating risk management into internal control processes, reinforcing ethical leadership, and enhancing the role of internal auditors (APIP) through competency-based training and digital audit tools. These initiatives are crucial for fostering proactive, integrity-oriented local governance. By empirically linking internal control effectiveness with KPK’s SPI framework, this research contributes novel evidence that internal control maturity serves as a predictive indicator of institutional integrity in Indonesia’s public sector
Co-Authors Adiman, Raja Multi Konvokesen Afrinanda Afrinanda, Afrinanda Agriend S. Putra Bahril Wahda Doni Hendra Saputra, Inge Lengga Sari Munthe, Myrna Sofia Edinur Ilham Fatahuddin Fatahurrazak Fatahurrazak Firdiyansyah, Indra Firman Gani Hadi Lidya Rikayana Hadi Lidya Rikayana Hadli Lidya Rikayana Indra Firdiyansyah Jack Febriand Adel KIKI WULANDARI Lastri Anggi Fani Mareskha Tiara Fitri Mirza Ayunda Pratiwi Purwaka Sari, Asih Rani Susanthi, Putu Rina Rina Rina Risma Rosita Sari Rizki Yuli Sari Satria, Mohd Rhana Siti Nurfaiza Syuzairi Syuzairi Teddy Haryadi Tiyasiningsih, Ezky Yusrizal