Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
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This Author published in this journals
All Journal International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Green Inflation: International Journal of Management And Strategic Business Leadership
Nadya Nurhidayah Nurdin
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Performance-Based Accounting and Its Influence on Employee Motivation Rusdiah Hasanuddin; Nurasia Natsir; Nadya Nurhidayah Nurdin
International Journal of Economics and Management Sciences Vol. 1 No. 4 (2024): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i4.267

Abstract

This study investigates the relationship between performance-based accounting practices and employee motivation within organizations. Utilizing a quantitative research design, a survey was conducted among employees in a specific industry to analyze how performance measurement systems impact motivation levels. The sample included 200 employees in PT. Pabrik TERIGU Makassar, and data were collected on their perceptions of performance-based accounting practices, such as clarity of performance metrics and reward systems. Statistical analyses, including linear regression and correlation analysis, revealed a significant positive correlation between effective performance-based accounting and increased employee motivation. The findings suggest that organizations that implement clear performance metrics and recognition programs can enhance employee engagement and productivity. This study contributes to the existing literature by providing empirical evidence of the positive influence of performance-based accounting on employee motivation, highlighting practical implications for management practices aimed at fostering a motivated workforce.
The Influence of Financial Report Quality on Performance Accountability in the Regional Financial Management Agency of Mamasa Regency Rusdiah Hasanuddin; Nadya Nurhidayah Nurdin; Nurasia Natsir
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 1 No. 4 (2024): November : Green Inflation: International Journal of Management and Strategic B
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v1i4.134

Abstract

This study employs a quantitative methodology to evaluate the impact of financial report quality on performance accountability within the Regional Financial Management Agency of Mamasa Regency. Data was collected through a structured questionnaire distributed to all agency employees, ensuring a comprehensive understanding of their perspectives. The analysis utilized hypothesis testing and basic linear regression to derive meaningful conclusions from the data collected. The sample for this investigation comprised all 52 employees from the Regional Financial Management Agency, allowing for an inclusive representation of the population. The results of the hypothesis test yielded a significance value (Sig.) of 0.001, which is less than the threshold of 0.05. This statistical finding leads to the conclusion that the quality of financial reports (variable X) significantly influences performance accountability (variable Y) in the agency. These findings underscore the importance of maintaining high standards in financial reporting, as it directly correlates with enhanced accountability in performance. The study highlights the need for continuous improvement in financial report quality to foster greater transparency and responsibility within public financial management practices.
The Impact of Financial Disclosure on Investment Decisions in Capital Markets Rusdiah Hasanuddin; Nadya Nurhidayah Nurdin; Nurasia Natsir
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.631

Abstract

This study examines the relationship between corporate financial disclosure and investment decisions by shareholders and investors in capital markets. Using a comprehensive dataset of 486 publicly listed companies from multiple stock exchanges over a five-year period (2018-2022), we investigate how the quality, scope, and timing of financial disclosures influence investment behaviors, pricing efficiency, and capital allocation. Through multiple regression analysis, structural equation modeling, and panel data techniques, we find that higher disclosure quality is significantly associated with increased trading volumes (β=0.42, p<0.01), lower bid-ask spreads (β=-0.38, p<0.01), and reduced stock price volatility (β=-0.31, p<0.01). Our analysis reveals that voluntary disclosures beyond regulatory requirements have a stronger impact on institutional investor decisions compared to retail investors. Additionally, the study documents that forward-looking financial information and segment reporting have particularly strong effects on investment decisions during periods of market uncertainty. The findings contribute to disclosure theory and provide empirical evidence for regulators considering disclosure policy reforms, corporate executives formulating communication strategies, and investors developing investment frameworks that incorporate disclosure quality assessment. The study addresses the causality challenge through instrumental variable estimation and difference-in-differences analysis of regulatory changes, enhancing the robustness of the identified relationships.
Co-Authors Rusdiah Hasanuddin