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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi Bisnis Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi 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 JIMMI: Jurnal Ilmiah Mahasiswa Multidisiplin Jurnal Cendekia Ilmiah
Ika Nur Azmi
Tanjungpura University
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analyzing the Influence of Financial Performance on CSR Expenditure: The Mediating Role of Sales Growth in Indonesia’s Mining Sector Verbie; Azmi, Ika Nur; Astarani, Juanda
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3640

Abstract

This study empirically examines the influence of financial performance measured by profitability and leverage on Corporate Social Responsibility (CSR) expenditure among mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. In addition to examining the direct relationships, the study also tests the mediating role of the sales growth rate (SGR) in bridging the effect of profitability and leverage on CSR expenditure. The data used are secondary data obtained from companies’ annual and sustainability reports, comprising a total of 54 observations over three years. The analysis employed multiple linear regression and the Sobel test to assess the effects of variables. The findings reveal that both profitability and leverage have a significant negative effect on CSR expenditure, while sales growth does not mediate these relationships. These results underscore that financial pressures during and after the COVID-19 pandemic have led companies to prioritize financial efficiency over CSR allocation, even when experiencing sales growth. By adopting agency theory as the conceptual framework, this study contributes to the advancement of sustainability accounting literature, both in academic discourse and corporate practice, particularly within the mining sector, which is highly vulnerable to global economic fluctuations and environmental regulatory pressures.
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. 
Profesionalisme Pengelolaan Dana Bos Dalam Implementasi Rapbs Berbasis Siplah: Studi Fenomenologi Di SMPN 01 Segedong Dewi, Anis Kusuma; Azmi, Ika Nur; Dosinta, Nina Febriana
Jimmi: Jurnal Ilmiah Mahasiswa Multidisiplin Vol. 3 No. 1 (2026): JIMMI: Jurnal Ilmiah Mahasiswa Multidisiplin
Publisher : Fanshur Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71153/jimmi.v3i1.445

Abstract

Pengelolaan Dana BOS yang dilakukan oleh pegawai sebagai kepengurusan Dana BOS harus kompeten dalam melaksanakan tugasnya. Akan tetapi, adanya latar belakang Pendidikan yang tidak sesuai dengan tugas yang diberikan menjadi kendala dalam pelaksanaan proses perencanaan dan penyusunan RAPBS, terlebih pada era digitalisasi saat ini, pengelolaan keuangan khususnya pada sekolah telah beralih dari pencatatan manual ke pemanfaat teknologi digital atau sistem yang disebut sebagai SIPLAH. Tujuan penelitian ialah untuk melengkapi kekurangan yang belum dibahas oleh penelitian sebelumnya terkait kualitas profesionalisme kepengurusan Dana BOS dengan latar belakang Pendidikan yang berbeda. Penelitian ini menggunakan metode kualitatif berdasarkan pendekatan fenomenologi dengan objek penelitian di SMP Negeri 01 Segedong, Kabupaten Mempawah, dan melibatkan Kepala Sekolah, Bendahara, Komite, Bidang Sarana dan Prasarana (Sarpas), dan Kordinator Tata Administrasi/Dapodik sebagai partisipan. Triangulasi data digunakan sebagai teknik keabsahan data penelitian berdasarkan hasil observasi, wawancara dan dokumentasi yang berasal dari sumber lain yang dianalisis menggunakan model Spradley. Berdasarkan hasil penelitian pegawai tidak dapat dikatakan profesional karena terdapat perbedaan keahlian dengan tugas yang diberikan, pelaksanaan mekanisme RAPBS harus memperhatikan Laporan Rapor Pendidikan dan melakukan perencanaan berbasis data, dan pembelanjaan pada SIPLAH hanya terjadi untuk belanja modal. Kesimpulannya kepengurusan Dana BOS di SMP Negeri 01 Segedong sudah profesional dalam menjaga keseimbangan antara kewajiban dan tanggungjawabnya sebagai seorang pegawai berdasarkan hasil evaluasi kinerja. Profesionalisme terutama pada kepengurusan Dana BOS tercermin dalam pelaksanaan mekanisme RAPBS berbasis SIPLAH di SMP Negeri 01 Segedong.
Co-Authors ., Rusliyawati Angeline Angeline Astarani, Juanda Azkiya, Satria Tsani Desyana, Gita Dewi, Anis Kusuma Djunita Permata Indah Haryono Haryono Juanda Astarani Marjono Marjono Muhsin Muhsin Namira, Aulia Natania Naftali Nia Pratiwi Nina Febriana Dosinta Octaviani, Clara Putri Dwi Maulidya Rahman Sastrawan B51109060 Rudy Kurniawan Salsabila, Nisya Saputra, Muhammad Ridho Siti Lestari Veithzal Rivai Zainal Verbie Wulandari, Laili Fitri Yulius Paul Pian