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All Journal Jurnal Al-Iqtishad Edueksos : Jurnal Pendidikan Sosial & Ekonomi Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal AKSI (Akuntansi dan Sistem Informasi) JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Hukum Ekonomi Syariah KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pengabdian Kepada Masyarakat (Mediteg) International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI Quantitative Economics and Management Studies Behavioral Accounting Journal International Journal of Research in Vocational Studies (IJRVOCAS) Jurnal Akuntansi AKUNESA KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi EKONOMIKA SYARIAH : Journal of Economic Studies Worksheet : Jurnal Akuntansi Realible Accounting Journal Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi International Journal of Management and Business Jurnal Ekonomi, Manajemen, Akuntansi
Nor Rahma Rizka
Politeknik Negeri Tanah Laut
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Cash Holdings Decisions and Firm Size: Liquidity As A Moderator Ulfida, Deafatunnizwa; Rizka, Nor Rahma
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i1.y2025.p1-13

Abstract

This study delves into the influence of company size on cash reserves, leveraging liquidity as a moderating factor, particularly focusing on firms within the LQ45 index on the Indonesia Stock Exchange. The research employs a purposive sampling method, selecting companies meeting specific criteria such as continuous listing in the LQ45 index from 2021 to 2023 and consistent publication of comprehensive financial statements during this timeframe. The study encompasses 78 data points, aiming to shed light on the correlation between company size and cash reserves while emphasizing the moderating impact of liquidity within Indonesia's financial market landscape. The results are expected to provide valuable insights into the connection between firm size and cash holdings, while highlighting the moderating role of liquidity within Indonesia’s capital market context. This study contributes to the general knowledge of corporate finance by offering an empirical foundation for decision-making among stakeholders in the LQ45-listed firms.
Do Women Directors Representation Matter? Analyzing Its Moderating Effect on Firm Size and Cash Holdings Nor Rahma Rizka; Deafatunnizwa Ulfida; Fitra Izzadieny
International Journal of Management and Business Vol. 2 No. 1 (2025): January
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i1.97

Abstract

This research is based on the underrepresentation of female directors and its potential implications, particularly how their presence may moderate the relationship between firm size and cash holdings, given the gender gap and its potential impact on financial decision-making dynamics. This study aims to test and analyze the effect of company size on cash holdings with female director representation as a moderating variable in the LQ45 index company listed on the Indonesia Stock Exchange. The population used in this study is all companies listed in LQ45 index. Sample selection techniques using purposive sampling, with specified criteria, namely; Companies that are used as samples must be included in the LQ45 index since 2021-2023 in a row, the LQ45 company presents an annual report since 2021-2023. From all companies consistently included in the LQ45 index during the 2021-2023 period that provided the required financial indicators and annual reports, an initial sample of 31 companies was obtained. After excluding outliers, the final dataset comprised 69 observations for analysis. This study utilizes panel data to test the relationship between variables that are the focus of the study. The data obtained are processed, grouped, and analyzed using STATA statistical software. To test the moderation effect in the study, the Moderated Regression Analysis (MRA) method is used. The results found that company size has a significant positive effect on cash holdings, this study also indicates that female directors moderate the relationship between company size and cash holdings effectively. For future research could Investigate the relationship between gender diversity and cash management in different industries or international settings to assess the generalizability of the results, incorporate qualitative methods, such as interviews or case studies, to better understand how female directors influence financial decision-making and the organizational dynamics involved.
PENYUSUNAN LAPORAN KEUANGAN BUMDES BERKAH MULIA BUKIT MULIA BERDASARKAN KEPMENDESA PDTT NO 136 TAHUN 2022 Agustina, Imelda; Rininda, Bella Puspita; Ulfida, Deafatunnizwa; Rizka, Nor Rahma; Rahman, Gusti Yuni
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7318

Abstract

This research is conducted to develop financial statements for BUMDes Berkah Mulia Bukit Mulia in alignment with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration Number 136 of 2022. The financial reports compiled include the balance sheet, income report, statement of equity changes, and notes to financial statements (CaLK). Using a descriptive qualitative approach, the data collection was carried out through observation, interviews, document analysis, and literature review. The results indicate that the BUMDes faced various obstacles in preparing financial reports, such as limited accounting knowledge among staff, ineffective use of government-provided applications, and reliance on basic spreadsheet tools for recording. Despite these challenges, the study succeeded in producing comprehensive financial statements for the December 2024 period that comply with Kepmendesa PDTT guidelines. These outcomes are anticipated to improve financial transparency and accountability while serving as a useful model for future reporting practices.
PENYUSUNAN LAPORAN KEUANGAN BUMDES SARANG TIUNG UNIT USAHA PERCETAKAN BERDASARKAN PERATURAN KEPMENDES NOMOR 136 TAHUN 2022 Nanda, Widya Rahma; Amelia, Noor; Rizka, Nor Rahma; Arini, Rizky Mega; Muhana, Muriyana
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7245

Abstract

Penelitian ini bertujuan untuk menghasilkan laporan keuangan di Badan Usaha Milik Desa (BUMDes) Sarang Tiung, terutama pada sektor usaha percetakan, sesuai dengan Keputusan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi (Kepmendes) Nomor 136 Tahun 2022. Aturan tersebut memberikan panduan tentang bagaimana menyiapkan laporan keuangan yang meliputi laporan posisi keuangan, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, serta penjelasan yang relevan dengan laporan keuangan. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan teknik pengumpulan data melalui observasi, wawancara, dokumentasi, dan analisis literatur. Hasil dari penelitian ini adalah laporan keuangan yang mencakup laporan posisi keuangan, laporan laba rugi, dan laporan perubahan ekuitas untuk periode Januari hingga April 2025. Proses pembuatan laporan keuangan dilakukan dengan pendekatan yang terorganisir, mulai dari pencatatan setiap transaksi hingga penyusunan laporan akhir, sambil merujuk pada format dan pedoman yang ditetapkan oleh Kepmendes. Penelitian ini memberikan sumbangan yang signifikan dalam meningkatkan pemahaman dan kemampuan pengelola BUMDes dalam menyusun laporan keuangan yang akuntabel, sekaligus menjadi panduan untuk laporan keuangan BUMDes di masa depan.
Integration of Sharia Compliance, Environmental, Social, and Governance (Esg) on Financial Performance: an Empirical Study Across Sharia and Conventional Banks Fitra Izzadieny; Deafatunnizwa Ulfida; Nor Rahma Rizka; M Bastian; Rahmatullah Alfikri
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 9 No. 2 (2025): December 2025
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v9i2.10262

Abstract

This study aims to analyze the effect of ESG and Sharia compliance on the financial performance of banks in Indonesia, measured by ROA, and to examine the role of Sharia compliance as a moderating variable. This quantitative study uses secondary data from 34 banks listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Purposive sampling was used for sample selection, while the analysis was conducted using multiple linear regression with SPSS version 25. The results show that ESG has a positive and significant effect on ROA, meaning that the application of sustainability principles increases bank profitability. Sharia compliance also has a positive and significant effect on ROA, indicating that sharia practices support financial performance. However, the interaction between ESG and sharia compliance does not have a significant effect on ROA, while the Size variable has a positive but insignificant effect. These findings support legitimacy theory and stakeholder theory, and provide recommendations for banks to strengthen the integration of ESG and sharia principles in order to improve financial sustainability. This study is an initial empirical study that examines the moderation of sharia compliance in the relationship between ESG and the financial performance of Indonesian banks. Penelitian ini menganalisis bagaimana praktik Lingkungan, Sosial, dan Tata Kelola (ESG) serta kepatuhan Syariah memengaruhi kinerja keuangan bank-bank di Indonesia, yang diukur melalui Return on Assets (ROA), dengan kepatuhan Syariah juga dipertimbangkan sebagai faktor moderasi. Menggunakan pendekatan kuantitatif, penelitian ini menganalisis data sekunder dari 34 bank yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024 dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa praktik ESG dan kepatuhan Syariah memiliki dampak positif dan signifikan terhadap ROA, menunjukkan bahwa inisiatif keberlanjutan dan kepatuhan terhadap prinsip-prinsip Islam berkontribusi pada peningkatan profitabilitas. Namun, interaksi antara ESG dan kepatuhan Syariah tidak memiliki dampak signifikan terhadap ROA, mengindikasikan bahwa integrasi praktik keberlanjutan dengan prinsip-prinsip etika Islam belum sepenuhnya terwujud. Temuan ini konsisten dengan teori legitimasi dan teori pemangku kepentingan, yang menekankan pentingnya kepatuhan etika dan akuntabilitas sosial dalam perbankan. Studi ini merekomendasikan agar bank memperkuat sinergi antara prinsip ESG dan Syariah untuk mendorong stabilitas dan keberlanjutan keuangan. Sinergi yang kuat antara struktur tata kelola, Dewan Pengawas Syariah (DPS), dan komite ESG mendukung implementasi ESG yang akuntabel dan membantu mencegah ketidakberesan. Pendekatan terintegrasi ini tidak hanya memperkuat mekanisme pengawasan internal tetapi juga meningkatkan kredibilitas institusional dan kepercayaan publik, yang pada akhirnya berkontribusi pada peningkatan kinerja keuangan.  
Pengaruh Literasi Keuangan, Pendapatan, dan Gaya Hidup terhadap Pengelolaan Keuangan Masyarakat di Desa Bukit Mulia, Tanah Laut Putriana, Astia; Nor Rahma Rizka; Wigati Werdiningsih
Jurnal Akuntansi Vol 14 No 2 (2025): Agustus 2025 - Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v14i2.1480

Abstract

This research investigates how financial literacy, income level, and lifestyle influence financial management practices among residents of Bukit Mulia Village, Tanah Laut Regency. Applying the Slovin formula yielded a sample size consisting of 100 household heads who served as the study’s respondents. Data collection was conducted through structured questionnaires, and the analysis employed hypothesis testing using SPSS 26. The analysis results indicate that financial literacy has an impact on financial management, while income and lifestyle show no meaningful influence. These results underscore the essential importance of financial literacy in enhancing individuals’ capacity to plan and manage their finances effectively. Consequently, it is highly recommended that financial education and training initiatives be implemented in Bukit Mulia Village to strengthen residents’ financial decision- making capacity and promote better household financial stability.
The Gen Z Accountant: Bridging Digital Skills and Traditional Practices Putri, Diana; Nor Rahma Rizka
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.11981

Abstract

The accounting profession is experiencing a profound transformation as digital technologies, including artificial intelligence and data analytics. This change calls for a new generation of accountants, particularly Generation Z, who are recognized as digital natives. This paper uses the narrative literature review method to explores the educational strategies necessary to bridge the gap between digital skills and traditional accounting practices. By adopting active learning methodologies and prioritizing technology focused training, educators can enhance student engagement and foster a culture of innovation in accounting education. The study advocates for ongoing professional development to ensure that future accountants possess the technological acumen required to navigate the digital landscape effectively. The integration of digital skills training into accounting curricula is not only essential for individual employability but also for the sustainability and growth of the accounting profession in an increasingly digital world.
ANALISIS PERBANDINGAN KINERJA KEUANGAN TERHADAP PENGELOLAAN ALOKASI DANA DESA TAHUN 2023-2024 (STUDI KASUS DESA MALUKA BAULIN DAN DESA RADEN KECAMATAN KURAU) Ines Saraswati Machfiroh; Nor Rahma Rizka; Faisal Fadly Pulungan; Siti Ramadina
Realible Accounting Journal Vol. 5 No. 2 (2026): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v5i2.1280

Abstract

This research is motivated by the importance of transparent, efficient, and effective village financial management in order to improve the welfare of the village community. However, in practice, there are still variations in financial performance between villages in the management of Village Fund Allocation (ADD). This study aims to analyze and compare financial performance in the management of Village Fund Allocation (ADD) in Maluka Baulin Village and Raden Village, Kurau District, during 2023 to 2024. Proper management of ADD is an important indicator in improving the quality of public services, development, and empowerment of village communities. This study uses a quantitative approach with a comparative descriptive method. The data used is in the form of secondary data from the budget realization report of the two villages. The analysis was carried out through the calculation of four financial ratios, namely: effectiveness ratio, efficiency ratio, dependency ratio, and compatibility ratio. The results of the study show that there is a difference in the level of financial performance between the two villages. Maluka Baulin Village shows more efficient management and has a good level of spending compatibility, while Raden Village shows a consistently high level of effectiveness, but still has a considerable level of fiscal dependence on the central government. These findings are expected to be evaluation material in improving more optimal and sustainable village financial governance.
Kepatuhan Syariah, Manajemen Laba dan Kepemilikan Kas: Bukti Empiris pada Perusahaan Manufaktur di Indonesia Fitra Izzadieny; Nor Rahma Rizka; Kristianto Tricahya Prabowo
Jurnal Hukum Ekonomi Syariah Vol. 8 No. 2 (2024): Desember 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/j-hes.v8i2.16453

Abstract

Penelitian ini menyelidiki apakah terdapat hubungan antara kepemilikan kas dan manajemen laba pada perusahaan yang patuh pada syariat atau Shariah Compliance Firms (SCF) dan perusahaan yang tidak patuh pada syariat atau Non-Shariah Compliance Firms (NSCF). Sampel kami terdiri dari Perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2012 hingga 2019. Hasil kami menunjukkan bahwa terdapat hubungan yang lebih kuat antara praktik manajemen laba dan kepemilikan kas di SCF dibandingkan di NSCF.  Hasil ini menunjukkan bahwa SCF lebih mungkin untuk terlibat dalam manajemen laba yang meningkatkan kepemilikan kas dibandingkan NSCF.  Secara keseluruhan, penelitian kami memberikan bukti empiris yang mendukung free cash flow theory. Pembahasan mengenai SCF masih kurang dipelajari dibandingkan dengan penelitian yang banyak dilakukan pada sektor perbankan syariah. Meskipun penelitian sebelumnya telah menyelidiki perbandingan SCF dan NSCF, hubungan antara keduanya sangatlah kompleks. Permasalahan keagenan dalam manajemen SCF bersifat unik dan perlu diselidiki.
Co-Authors Ade, M. Syahwal agustina, imelda Alfikri, Rahmatullah Amelia, Noor Annisa Tri Hidhayati Astia Putriana, Astia Azizah, Noor Aulya Deafatunnizwa Ulfida Diana Putri Diana Putri Faisal Fadly Pulungan Fitra Izzadienny Fitra Izzadieny Indriyani Indriyani Ines Saraswati Machfiroh Laoli, Victorinus M Bastian Muhana, Muriyana Nanda, Widya Rahma Nurmalina, Radna Nurul Yakin Prabowo, Kristianto Tricahya Rahman, Gusti Yuni Rahmi Nadiar Rahmi, Audina Ramadhani, Octavia Rika Meidiana Rahayu Rininda, Bella Puspita Rizky Mega Arini Sajidah, Hana seprina riani Sinaga, Ananda Sabrida Tora Br Siti Ramadina Suwarno, Try Edi Tjiptohadi Sawarjuwono Ulfida, Deafatunnizwa Wawan, Endang Wigati Werdiningsih Yacobus Soegiarto