Article Per Year (5 Year)
p-Index From 2020 - 2025
1.728
P-Index
This Author published in this journals
All Journal Jurnal ASET (Akuntansi Riset) Dinasti International Journal of Digital Business Management Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi Bisnis Pelita Bangsa Journal Of World Science Jurnal Ilmu Manajemen Mulawarman (JIMM) JURNAL ABDIKARYASAKTI Business and Investment Review Research Horizon Baileo: Jurnal Sosial Humaniora Journal of Management, Economic, and Financial
Nengzih Nengzih
Universitas Mercu Buana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
ANALISIS PENGARUH KAS DAN SIKLUS HIDUP PERUSAHAAN TERHADAP HARGA MARGIN Nengzih, Nengzih; Arlita, Dita Asteria
Jurnal ASET (Akuntansi Riset) Vol 3, No 1 (2011): Jurnal Aset (Akuntansi Riset). Januari-Juni 2011
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v3i1.10066

Abstract

ANALISIS PENGARUH KAS DAN SIKLUS HIDUP PERUSAHAAN TERHADAP HARGA MARGIN
ANALISIS PENGARUH KAS DAN SIKLUS HIDUP PERUSAHAAN TERHADAP HARGA MARGIN Nengzih, Nengzih; Arlita, Dita Asteria
Jurnal ASET (Akuntansi Riset) Vol 3, No 1 (2011): Jurnal Aset (Akuntansi Riset). Januari-Juni 2011
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v3i1.10067

Abstract

ANALISIS PENGARUH KAS DAN SIKLUS HIDUP PERUSAHAAN TERHADAP HARGA MARGIN
PENGARUH PROFITABILITAS DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE (Studi Empiris pada Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2016) Ahmad Bukhori Muslim; Nengzih Nengzih
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 5 No. 02 (2020): AKUBIS - Desember 2020
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v5i02.140

Abstract

The purpose of this study is to examine the effect of profitability and corporate governance on tax avoidance at manufacturing companies listed in Indonesia Stock Exchange 2012-2016. Data analysis technique used is multiple regression. The population in this study amounted to 18 manufacturing companies listed on the Indonesia Stock Exchange with the annual report period used in research in 2012 until 2016. Total samples used in research using purposive sampling as many as 90 manufacturing companies that have met the study criteria of the total population. Data collection is done by downloading the annual report data on the official website of Indonesia Stock Exchange which is www.idx.co.id and the site of each company. The results of this study show that (1) profitability has a significant negative effect on tax avoidance, (2) the composition of board of commissioners, managerial ownership, and institutional ownership have no significant effect on tax avoidance. Keywords: profitability, corporate governance, board composition, managerial ownership, institutional ownership, tax avoidance.
Analisis laporan arus kas sebagai alat bantu penilaian pencapaian kinerja keuangan perusahaan PT pembangunan jaya ancol Tbk yola yuliani; Nengzih Nengzih Nengzih
Jurnal Ilmu Manajemen Mulawarman (JIMM) Vol 4, No 4 (2019): November
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jimm.v4i4.5063

Abstract

Tujuan Penelitian ini adalah untuk mengetahui langkah – langkah penyusunan laporan arus kas dan menghitung analisis rasio laporan arus kas untuk mengukur Penilaian Pencapaian Kinerja Keuangan Perusahaan mendatang, serta mengetahui upaya-upaya yang harus dilakukan untuk meningkatkan arus kas. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif dan metode studi kasus  yang bertujuan untuk mendeskripsikan kondisi yang terjadi untuk melihat, mengungkapkan, dan menggambarkan secara tepat hal-hal yang sedang dihadapi serta menarik kesimpulan. Metode analisis data yang digunakan adalah analisis rasio laporan arus kas dan profitabilitas.Hasil penelitian ini menunjukkan bahwa perkembangan arus kas PT Pembangunan Jaya Ancol  Tbk pada tahun 2012-2016 mengalami fluktuasi.kinerja keuangan PT Pembangunan Jaya Ancol  Tbk berdasarkan laporan arus kas tahun 2012-2016 kurang baik karena PT Pembangunan Jaya Ancol Tbk tidak mampu membayar kewajiban lancar dan total hutangnya melalui arus kas operasi,memiliki kemampuan yang rendah dalam membayar komitmen-komitmennya,serta kurang mampu menyediakan kas untuk memenuhi kewajibannya.Kata kunci : Kinerja Keuangan,Laporan arus kas,Laporan Keuangan Profitabilitas
Carbon Emissions Intensity and Environmental Cost Effect to Corporate Financial Performance Nengzih Nengzih
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.49056

Abstract

Abstrak Tujuan Utama - Melakukan pengujian empiris terhadap temuan Delmas, Nairn-Brich, and Lim,(2015) dan Lewandowski et al., (2018) dengan mereplikasi dan extension study serta menganalisis kerangka waktu dan populasi yang lain.Metode - Metode yang digunakan pada penelitian ini adalah metode kuantitatif. Penelitian ini mengambil populasi perusahaan manufaktur yang terdaftar di BEI tahun 2017-2020. Sample terpilih 26 perusahaan dengan 4 tahun pengamatan terpilih 104 data.  Pengolahan data dalam penelitian ini menggunakan program Eviews (Econometric Views). Pemilihan sample dengan teknik purposive sampling.Temuan Utama – Carbon emission dan alokasi environmental cost berpengaruh postif pada corporate performance pada perusahaan manufaktur. Kepedulian perusahaan terhadap carbon emission dan environmental cost dapat menunjang corporate performance.Implikasi Teori dan Kebijakan – Implikasi dari penelitian ini adalah manajemen perusahaan lebih fokus pada pengolahan produksi dengan mengurangi dampak carbon pada proses produksi dan juga mengakomodir environmental cost pada laporan keuangan dalam mengantisipasi dampak lingkungan. Investor diharapkan semakin peduli terhadap perusahaan berbasis less carbon dan environmental friendly.Kebaruan Penelitian - Perbedaan penelitian ini dengan penelitian terdahulu adalah peneliti menambahkan variable environmental cost untuk memberikan fenomena berbeda yang disesuaikan dengan pengambilan populasi dari perusahaan manufakturing di negara berkembang dan peneliti membahas secara komprehensif dampak dan temuan dari riset ini sehingga menjadi kebaharuan dengan temuan yang berbeda di negara maju dengan populasi yang sama. Abstract Main Purpose - This research tends to assess the robustness and sensitivity of the findings in Delmas, Nairn-Brich, and Lim, (2015) and Lewandowski et al., (2018) and conduct a replication and an extension study by analyze another time frame and population.Method - The method used in this study is a quantitative method. This research takes the population of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. The selected sample is 26 companies with 4 years of observation, 104 data are selected. Processing data in this study using the program Eviews (Econometric Views). Sample selection with purposive sampling technique.Main Findings - Carbon emissions and allocation of environmental costs have a positive effect on corporate performance in manufacturing companies. The company's concern for carbon emissions and environmental costs can support corporate performance.Theory and Practical Implications - The difference of this research and previous research is the researcher adds an environmental cost variable to provide a different phenomenon that is adjusted to the population taken from manufacturing companies in developing countries and the researcher comprehensively discusses the impact and findings of this research so that it becomes new with different findings in developed countries with populations. the same oneNovelty This research takes population and sample from developing country. Original research article before takes population and sample from developed country. So researcher found difference with the results from previous research. Another novelthy is adding environmental cost variable and discuss as whole of the research findings. 
The Impact of Esg Disclosure, Environmental Cost, and Corporate Reputation on Financial Performance Driastuti, Melani; Nengzih, Nengzih; Oktris, Lin
Business and Investment Review Vol. 2 No. 3 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.113

Abstract

This study was conducted to analyze the influence of ESG Disclosure, Environmental Costs, and Corporate Reputation on Financial Performance. Alareeni's study (2022) shows that ESG disclosure has an impact. This research uses companies listed on the Indonesia Stock Exchange in 2018-2022 as the population. The sample that meets the criteria in this study is 34 companies. The data analysis used is panel regression using E-Views 13 Application. The analysis results show the influence of ESG Disclosure, Environmental Cost, and Corporate Reputation variables simultaneously on the Company's Financial Performance. However, individually, only the Environmental Disclosure variable has a significant negative impact on the Company's Financial Performance variable.
PROMOSI APLIKASI KEUANGAN DIGITAL UNTUK UKM WIRAUSAHA WANITA (WITA) Nengzih, Nengzih; Tarmidi, Deden
Jurnal Abdikaryasakti Vol. 4 No. 1 (2024): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v4i1.18004

Abstract

Abstrak: Proposal pengabdian masyarakat ini bertujuan untuk mensosialisasikan bagaimana memahami dan menerapkan teknologi digital yang dapat membantu UKM dalam mendukung kegiatan usahanya. Laporan mengulas inovasi teknologi utama dan bagaimana masing-masing inovasi tersebut memberikan manfaat bagi UKM dalam meningkatkan akses terhadap pembiayaan. Kemudian kajian ini mengeksplorasi tren digitalisasi yang mengatasi hambatan akses terhadap pembiayaan bagi UKM dari perspektif berikut: (i) Digitalisasi produk keuangan UKM; (ii) Digitalisasi UKM; dan (iii) Pasar yang mendukung digitalisasi UKM dan produk keuangan UKM. Proposal pengabdian masyarakat ini menggandeng UKM Wirausaha (WITA), Jakarta. Hal inilah yang mendorong dibentuknya program Pengabdian Kepada Masyarakat oleh tim Universitas Mercu Buana yang bertujuan untuk mengedukasi para UKM bagaimana mengelola bisnis UKM yang baik dan efisien dengan memanfaatkan bisnis keuangan digital di era digitalisasi dengan memanfaatkan teknologi berbasis smartphone yang mudah. untuk UKM yang menggunakan keuangan digital ini. Sistem ePayment memperkenalkan sejumlah manfaat dan keuntungan baru bagi bisnis, memberikan mereka keunggulan kompetitif yang mereka perlukan agar menonjol. Berikut adalah beberapa manfaat yang akan diperoleh bisnis Anda dari beralih ke sistem Pembayaran ane. Mengurangi biaya transaksi, mengamankan transaksi pembayaran, menghemat waktu dan sumber daya. Aamiin. Kata Kunci : Keuangan Digital, Keuangan Inovatif, UKM Abstract: This proposal community Service aims to socialize how to understand and implementing digital technologies that can help SMEs to supporting their business activity report reviews the main technology innovations and how each of them benefit SMEs in increasing access to finance. Then it explores the digitalization trends that address the barriers to the access to finance for SMEs from the following perspectives: (i) Digitilized SME financial products; (ii) Digitalization of SMEs; and (iii) Market enablers for the digitalization of SMEs and SME financial products. This proposal community service took SMEs Wirausaha (WITA), Jakarta. This is what prompted the establishment of the Community Service program by Universitas Mercu Buana team which aims to educate SMEs on how to manage a good and efficient SMEs business by using digital finance business in the era of digitalization by utilizing smartphone-based technology that is easy for SMEs using this digital finance. ePayment systems introduce a host of new benefits and advantages for businesses, giving them the competitive advantage they need to stand out. Here are some of the benefits your business will see from switching to ane-Payment system. Reduced transaction costs secure epayment transactions saved Ttme and resources. Aamiin Keywords: Digital Finance, Innovative Finance, SMEs
Earnings Quality in The Retail Industry: The Role of Profit Growth, Capital Structure, and Liquidity in Retail Companies Listed on The Indonesia Stock Exchange (2019–2023) Mayasari, Yetti; Nengzih, Nengzih
Baileo: Jurnal Sosial Humaniora Vol 2 No 3 (2025): May 2025
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/baileofisipvol2iss3pp268-285

Abstract

Earnings quality is a crucial indicator that reflects the reliability of a company’s financial information. Retail companies listed on the Indonesia Stock Exchange (IDX) are expected to present financial reports with high-quality earnings to support accurate decision-making by both internal and external users. This study aims to analyze the impact of profit growth, capital structure, and liquidity on earnings quality in Indonesian retail companies during the 2019–2023 period. This research employs a quantitative approach using purposive sampling, resulting in a sample of 27 retail companies analyzed over five years. The data used are secondary data from corporate financial reports, and the analysis is conducted using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS) software. The findings indicate that profit growth, capital structure, and liquidity have a significant positive effect on earnings quality. These results confirm that these three factors play a crucial role in generating more reliable earnings information. The novelty of this study lies in the simultaneous examination of the impact of profit growth, capital structure, and liquidity on earnings quality in the retail sector over the 2019–2023 period, which has not been extensively explored holistically in the context of Indonesia’s capital market. This research contributes to the development of social sciences, particularly in accounting and finance theories, specifically regarding the determinants of earnings quality. Additionally, it provides practical recommendations for company management in preparing more transparent and relevant financial reports. For investors, the findings of this study serve as a valuable reference in assessing a company’s financial health, helping to avoid potential investment losses caused by poor earnings quality.
The Effect of Financial Distress, Leverage, and Firm Size on Earnings Management Drajat, Dimas Prawira; Nengzih, Nengzih
Journal of Management Economic and Financial Vol. 3 No. 2 (2025): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jmef.v3i2.78

Abstract

Earnings management is a common practice among companies to adjust financial reports to achieve specific objectives. Factors such as financial distress, leverage, and firm size are suspected to influence earnings management practices. This study aims to analyze the effect of financial distress, leverage, and firm size on earnings management in infrastructure companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research uses secondary data in the form of annual reports, with a total sample of 78 companies. The analysis method employed is panel data regression to examine the relationship between independent variables and earnings management as the dependent variable. The results indicate that financial distress has no effect on earnings management, leverage has no effect on earnings management, and firm size also has no effect on earnings management. These findings imply that these factors are not the primary determinants of earnings management practices in Indonesian infrastructure companies, highlighting the need for further research by considering other more relevant variables.
PENTINGNYA KEWIRAUSAHAAN DAN PROPOSAL CANVAS UNTUK WIRAUSAHAWAN MUDA Novawiguna Kemalasari; Nengzih, Nengzih
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Entrepreneurship not only creates job opportunities for individuals but also fosters creativity and innovation. According to research conducted by the Global Entrepreneurship Monitor (GEM) in 2024, approximately 27% of the youth in Indonesia express an interest in starting their own businesses (GEM, 2024). This statistic indicates a strong entrepreneurial spirit among young people. By leveraging technology and social media, they can access a broader market and introduce innovative products or services. This community service activity aims to increase the capacity of the community, especially young people, in managing the MSMEs that have been run. The training was carried out directly on the Mercu Buana University campus and was held via Google Meet on April 29, 2025 and April 30, 2025 with 100 participants from the Young MSMEs of Kembangan District, West Jakarta. The training methods include material presentation, discussion, and direct practice, covering topics such as making natural soap, making fruit noodles, business proposals using the canvas method. The evaluation results showed that 90% of participants were satisfied with the material presented and considered this training useful for improving information and quality in running their MSMEs. The implications of this activity include providing a choice of renewable product innovations, proposal quality to attract investors, improving family financial well-being, resilience in the face of economic shocks, contributing to broader economic stability. Similar activities need to be continuously carried out and developed to provide a broader positive impact on society and the Indonesian economy
Co-Authors Ahmad Bukhori Muslim Arlita, Dita Asteria Deden Tarmidi Drajat, Dimas Prawira Driastuti, Melani Edo, Rizki Hayat, Hasbi Nur Lin Oktris Mayasari, Yetti Novawiguna Kemalasari Novita Sari, Mega yola yuliani