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All Journal Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Azmi, Ika Nur
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Economics, Econometrics & Finance Social Sciences

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The Effect of ISAK 35 implementation, Organizational Culture and Gender on the Quality of Financial Reports Octaviani, Clara; Fahmi, Muhammad; Azmi, Ika Nur
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

Accounting is a system used in the process of recording and reporting the financial statements of an entity, both profit-oriented entities and non-profit entities. Basically, non-profit entities are different from business entities. Because student organizations are non-profit entities, in which the Financial Accounting Standards Statement (PSAK) 45.2019 which was later replaced by the Interpretation of Financial Accounting Standards (ISAK) 35 regulates the presentation and financial reporting of non-profit entities, non-profit organizations prepare their financial statements in accordance with applicable standards. The purpose of making financial statements in accordance with ISAK 35 is to provide information on the financial position, financial performance and cash flow of the entity that is useful for most users of financial statements in making economic decisions. By conducting this study, we want to show how much influence the implementation of ISAK 35, organizational culture and gender have on the quality of financial statements of student organizations at Universitas Tanjungpura.
The Effect of Environmental and Social Governance on Company Profitability Levels Azkiya, Satria Tsani; Azmi, Ika Nur; Kurniawan, Rudy
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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Abstract

The aim of this research is to find out how Environmental, Social, and Governance (ESG) Disclosure awareness is related to profitability in Food and Beverage (FnB) sector companies listed on the Indonesia Stock Exchange. This research includes traditional assumption testing, hypothesis evaluation, and descriptive statistical analysis. The test consists of multiple linear regression analysis, simultaneous f test, coefficient of determination test (R2), and partial t test. The preliminary findings suggest that there is no meaningful influence on the dependent variable from ESG disclosure because the significance level of the ESG variable is above 0.05. Conversely, the ENV, SOC, and GOV factors possess a substantial impact regarding the dependent variable as their significance level is below 0.05. The research emphasizes the importance of the link between ESG disclosure and company profitability within the realm of corporate social responsibility, indicating that ESG disclosure could have a positive influence on company profitability through improving the company’s reputation and boosting customer loyalty.
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.
Co-Authors ., Rusliyawati Azkiya, Satria Tsani Djunita Permata Indah Namira, Aulia Octaviani, Clara Rudy Kurniawan Saputra, Muhammad Ridho Veithzal Rivai Zainal