Article Per Year (5 Year)
p-Index From 2021 - 2026
2.395
P-Index
This Author published in this journals
All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Journal of Economic, Bussines and Accounting (COSTING) Value: Jurnal Manajemen dan Akuntansi Jurnal Akuntansi Bisnis Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi dan Keuangan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JES (Jurnal Ekonomi STIEP) Akuntansi dan Teknologi Informasi JURNAL LENTERA AKUNTANSI J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Cendekia Ilmiah
Ika Nur Azmi
Tanjungpura University
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Implementasi SAK EMKM Terhadap UMKM di Kota Pontianak (Studi Kasus Pada FT Laundry) Namira, Aulia; Azmi, Ika Nur; Indah, Djunita Permata
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 2 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i2.9532

Abstract

The majority of businesses in Indonesia are micro, small and medium enterprises (MSMEs). Due to their presence in various sectors, MSMEs play an important role in driving the country's economy. Nonetheless, MSMEs face obstacles and lack of understanding in following the Financial Accounting Standard for Micro, Small, and Medium Entities (SAK EMKM) which highlights the importance of preparing financial statements. This study aims to investigate how FT Laundry MSMEs prepare their financial statements whether they are in accordance with SAK EMKM standards through a qualitative research approach involving document analysis, interviews, and observations. Data was analyzed using the methods of information collection, data reduction, data presentation, and conclusion drawing. Based on the research findings, it appears that owners of laundry businesses still rely on traditional accounting methods for their financial records and do not adopt the SAK EMKM financial reporting system. The main reasons why these businesses do not adopt SAK EMKM include a lack of understanding of the system, a lack of manpower who can prepare reports in accordance with SAK EMKM guidelines, and a lack of awareness of the importance of preparing reports in accordance with the standard.
Peran Komite Audit dalam Memoderasi Pengaruh Asimetri Informasi, Leverage dan Target Keuangan terhadap Manajemen Laba Saputra, Muhammad Ridho; Azmi, Ika Nur; Rusliyawati, Rusliyawati
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.7601

Abstract

This study examines the moderating role of the audit committee within the Indonesian banking sector concerning the influences of information asymmetry, leverage, and financial targets on earnings management. Utilizing SPSS 26, the research conducts Moderated Regression Analysis (MRA) on secondary data derived from the financial statements of the top ten banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The results demonstrate that leverage (p=0,001) significantly increases earnings management. Conversely, stringent regulations by Indonesia's Financial Services Authority (OJK), which promote transparency, explain why information asymmetry (p=0,407) and financial targets (p=0,075) exhibit no discernible impact. An efficient audit committee mitigates the effect of financial targets (p=0,046) on earnings management. However, due to structural complexity and monitoring limitations, the audit committee fails to directly moderate the influence of information asymmetry (p=0,506) and leverage (p=0,185). These findings support agency theory and signaling theory. The study recommends that audit committees adopt a more practical role in scrutinizing information asymmetry, leverage, and financial targets to constrain earnings manipulation risks.
THE INFLUENCE OF INVESTMENT LITERACY, RETURN EXPECTATIONS, AND CAPITAL OF INVESTMENT ON GENERATION Z'S INVESTMENT INTEREST IN THE CAPITAL MARKET Salsabila, Nisya; Azmi, Ika Nur; Astarani, Juanda
Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i2.5456

Abstract

Background: The rise in the number of investors in the stock market may indicate a rise in interest in doing so. According to KSEI as of September 2023, the Indonesian financial sector is expected to be dominated by Generation Z. Objective: This research is to ascertain and evaluate the impact of investment literacy, return expectations, and minimum investment capital on the investment interest of Generation Z residing Pontianak city within the capital market. Research Methods: By utilizing primary data form distibution linkert-scale question among 53 respondents who meet the criteria, this study employs a quantitative approach to its analysis. The hypothesis testing used is partial correlation (t-test).Research Results: The results obtained show a positively and significantly impact by the return expectations and minimum capital on generation z’s investing interest in the capital market. Investment literacy does not show a positively and significantly impact on investment interest.Authenticity/Novelty of Research: This research can contributes to additional literature related to investment interest by Generation Z, wich is still rarely researched. It also re-evaluates the variable of investment literacy variables that still have different findings in previous studies. 
Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja Instansi Pemerintah Maulidya, Putri Dwi; Azmi, Ika Nur
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5630

Abstract

This research aims to analyze the effect of budget target clarity, accounting control, and reporting system on the performance accountability of government agencies/institutions in the Work Units within the Ministry of Law and Human Rights of West Kalimantan. Performance accountability of government agencies refers to the responsibility for actions and programs implemented by the government. The research method is quantitative, using questionnaires sent to respondents. The research sample included 50 respondents from 14 work units at the Ministry of Law and Human Rights of West Kalimantan, selected using the purposive sampling method. Data was analyzed using multivariate regression analysis through SPSS v25 software. The study's results stated that budget target clarity and accounting control had no significant impact on performance accountability in the work units of the Ministry of Law and Human Rights of West Kalimantan. However, the reporting system had a substantial effect on the performance accountability of government agencies in work units within the Ministry of Law and Human Rights of West Kalimantan.
Peran Mekanisme Pengawasan dalam Mendeteksi Financial statement fraud pada Perusahaan BUMN Indonesia yang terdaftar di BEI Chelsea Maharani; Ika Nur Azmi; Ayu Umyana
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.444

Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme pengawasan dan Fraud Hexagon terhadap Financial Statement Fraud pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Variabel independen dalam penelitian ini terdiri atas komisaris independen, komite audit, kualitas audit, pressure, rationalization, capability, dan ego, sedangkan variabel dependen diukur menggunakan Beneish M-Score. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling sehingga diperoleh 18 perusahaan dengan total 54 data pengamatan. Analisis data menggunakan regresi logistik dengan bantuan IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa rationalization yang diproksikan melalui pergantian auditor berpengaruh positif dan signifikan terhadap Financial Statement Fraud. Sementara itu, komisaris independen, komite audit, kualitas audit, pressure, capability, dan ego tidak berpengaruh terhadap Financial Statement Fraud. Hasil penelitian ini menunjukkan bahwa pergantian auditor dapat menjadi indikasi adanya upaya perusahaan dalam menyembunyikan praktik manipulasi laporan keuangan.  
Persepsi Manfaat Pajak terhadap Ketidakpatuhan Pajak Milenial dan Generasi Z dengan FoMO sebagai Variabel Mediasi Nova Kalista Aprilliana; Ika Nur Azmi; Haryono Haryono
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i2.8706

Abstract

Ketidakpatuhan pajak merupakan tantangan fiskal yang penanganannya masih belum optimal di kalangan generasi muda Indonesia. Studi kuantitatif ini bertujuan untuk menguji pengaruh persepsi manfaat pajak terhadap ketidakpatuhan pajak serta mengetahui peran Fear of Missing Out (FoMO) sebagai variabel mediasi pada Generasi Milenial dan Generasi Z. Penelitian ini melibatkan 178 responden Milenial dan Gen Z yang memiliki NPWP, berpenghasilan, dan aktif menggunakan media sosial di Pontianak, Kalimantan Barat. Data dikumpulkan melalui kuesioner daring berskala Likert 1-5 dan dianalisis menggunakan Structural Equation Modeling berbasis Partial Least Squares (PLS-SEM). Hasil penelitian menginformasikan bahwa persepsi manfaat pajak tidak berpengaruh signifikan terhadap ketidakpatuhan pajak, namun berpengaruh negatif signifikan terhadap FoMO. Lebih lanjut, FoMO berpengaruh positif signifikan terhadap ketidakpatuhan pajak dan terbukti memediasi pengaruh persepsi manfaat pajak terhadap ketidakpatuhan pajak secara signifikan. Menindaklanjuti temuan ini, edukasi perpajakan berbasis psikologi sosial yang relevan dengan kehidupan digital perlu dirancang agar generasi muda tidak mudah terpengaruh narasi ketidakpatuhan di media sosial. 
Co-Authors ., Rusliyawati Angeline Angeline Astarani, Juanda Ayu Umyana Azkiya, Satria Tsani Chelsea Maharani Desyana, Gita Djunita Permata Indah Haryono Haryono Haryono Haryono Marjono Marjono Maulidya, Putri Dwi Muhsin Muhsin Namira, Aulia Natania Naftali Nia Pratiwi Nova Kalista Aprilliana Octaviani, Clara Putri Dwi Maulidya Rahman Sastrawan B51109060 Rudy Kurniawan Salsabila, Nisya Saputra, Muhammad Ridho Siti Lestari Veithzal Rivai Zainal Wulandari, Laili Fitri Yulius Paul Pian