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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 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

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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. 
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.
Co-Authors ., Rusliyawati Angeline Angeline Astarani, Juanda Azkiya, Satria Tsani Desyana, Gita Djunita Permata Indah Haryono Haryono Juanda Astarani Marjono Marjono Maulidya, Putri Dwi Muhsin Muhsin Namira, Aulia Natania Naftali Nia Pratiwi 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