Article Per Year (5 Year)
p-Index From 2021 - 2026
1.203
P-Index
This Author published in this journals
All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Obor: Oikonomia Borneo Jurnal Pengabdian Masyarakat dan Riset Pendidikan RESLAJ: Religion Education Social Laa Roiba Journal
Nadiya Yunan
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERATING Muhammad Hasyir Muqaffi; Hutauruk, Martinus Robert; Nadiya Yunan; Riyanto, Agus
OBOR: Oikonomia Borneo Vol. 5 No. 2 (2023): Oktober
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v5i2.2202

Abstract

Keberadaan suatu perusahaan agar dampak positif bagi masyarakat jika pengungkapan corporate social responsibility dilakukan secara baik. Penelitian ini bertujuan mengetahui pengaruh profitabilitas dan kinerja lingkungan terhadap pengungkapan corporate social responsibility dengan ukuran perusahaan dan umur perusahaan sebagai variabel kontrol pada perusahaan pertambangan sub sektor batu bara yang terdaftar di bursa efek Indonesia tahun 2017-2021. Jenis penelitian ini adalah kuantitatif dengan jumlah sampel 12 perusahaan. Dari hasil pengujian analisis statistik diketahui bahwa nilai profitabilitas, secara parsial pengaruh positif dan signifikan terhadap Corporate Social Responsibility (CSR), pada kinerja lingkungan berpengaruh positif dan signifikan sedangkan pada variabel kontrol ukuran perusahaan berpengaruh positif dan signifikan sedangkan umur perusahaan berpengaruh positif dan tidak signifikan. Pada hasil Uji F (Simultan) diperoleh seluruh variabel independen secara bersama-sama atau simultan berpengaruh positif dan signifikan terhadap pengungkapan corporate social responsibilty pada perusahaan sub sektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021, dan juga persentase pengaruh variabel bebas sebesar 0.003 atau 0.3 %, sedangkan sisanya sebesar 99,7 % dipengaruhi atau dijelaskan oleh variabel lain yang tidak dimasukkan dalam model penelitian ini.
Socialization of the Use of Semantic Scholar in Improving the Quality of Student in Indonesia: Pengabdian Sumardi; Nadiya Yunan; Dasep Supriatna; Irwan Faizal; Petrus Jhon Alfred D.D.
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2170

Abstract

The author conducted this outreach program over a two-week period for the students he teaches on campus especially student in Universitas Pancasakti Makassar, Universitas Widya Gama Mahakam Samarinda, STITNU Al-Farabi Pangandaran, Politeknik Penerbangan Indonesia Curug, and Universitas Islam Negeri Antasari Banjarmasin. The author expresses his deepest gratitude to the students who were willing to participate in the socialization regarding semantic scholars in improving the quality of student research. There were one hundred and fifty students from five campuses: Pancasakti Makassar, Widya Gama Mahakam University Samarinda, STITNU Al-Farabi Pangandaran, Indonesian Aviation Polytechnic Curug, and Antasari State Islamic University Banjarmasin. The author sincerely hopes that after this, the quality of student research can further improve.
PRAKTIK MANAJEMEN LABA : PERAN GOOD CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE) Rohmah, Siti; Evllyshin Pakadang; Agus Riyanto; Pantas P Pardede; Nadiya Yunan; Nur Patul Auliah
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 2 (2025): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i2.3563

Abstract

The purpose of this study was to determine the influence, both partially and simultaneously, between the independent board of commissioners, managerial ownership, audit committee and financial distress on earnings management in property and real estate companies listed on the IDX for the 2021-2023 period. The research method used in this study is to use the inferential method to analyze the relationship between variables with hypothesis testing. The data source in this study is in the form of secondary data obtained through the company's financial reports. The data analysis technique used is multiple linear regression. The results of this study indicate that the independent board of commissioners, managerial ownership, audit committee and financial distress partially affect earnings management, and simultaneously Good Corporate Governance consisting of an independent board of commissioners, managerial ownership, audit committee and financial distress has an effect on earnings management
The Effect of Institutional Ownership on Financial Performance With Intellectual Capital as A Moderating Variable Retnawati Siregar; Nadiya Yunan; Rudy Irwansyah; Deri Apriadi; Made Susilawati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 4 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i4.2013

Abstract

Researchers believe that Institutional Ownership can have a positive relationship and a significant influence on a company's Financial Performance because more and more companies, government institutions, and so on as external parties owning shares in a company can increase the value of the company and ultimately have a good impact on Financial Performance. Therefore, this research aims to analyze the influence of institutional ownership on financial performance. Different from a number of previous studies, this research adds the Intellectual Capital variable as a moderating variable. This research is quantitative research with an explanatory approach. The data used in this research is secondary data that researchers obtained from PT's financial reports. Gudang Garam is spread throughout Indonesia. These data were analyzed using the smart PLS 4.0 analysis tool. The result in this article show the Institutional Ownership variable has a positive relationship and a significant influence on the Financial Performance variable because the p-values are below the significance level of 0.042. Apart from that, the Intellectual Capital variable can moderate the influence of the Institutional Ownership variable because the P-Values are also below the 0.05 significance level, namely 0.005. Thus the first and second hypotheses in this research can be accepted.
Communication with Investors: Strengthening Strategies to Address the Decline in the Jakarta Composite Index and Improve the Welfare of MSMEs Made Susilawati; Nadiya Yunan; Iswanto; Liza Utama
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9332

Abstract

The volatility of the Jakarta Composite Index (JCI) in 2026 has created a precarious environment for both institutional investors and Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. This research explores the pivotal role of strategic investor communication in mitigating the adverse effects of market downturns and its subsequent impact on MSME welfare. Utilizing a qualitative-exploratory approach, the study analyzes how transparent, data-driven communication strategies can stabilize investor sentiment and prevent capital flight during bearish periods. Furthermore, it investigates the structural link between capital market stability and the informal economy, particularly how fluctuations in the JCI influence the availability of credit and partnership opportunities for MSMEs. Grounded in Signaling Theory and Stakeholder Theory, the findings suggest that effective communication acts as a buffer against market irrationality. The research highlights that while a decline in the JCI often leads to tightened liquidity, proactive engagement strategies can sustain investor confidence in the long-term resilience of the Indonesian economy. This study concludes with a proposed framework for "Integrated Financial Communication" that synchronizes macro-level market signaling with micro-level MSME support systems to ensure holistic economic welfare.
THE ROLE OF TAX AVOIDANCE IN MODERATING THE RELATIONSHIP BETWEEN DEBT COVENANT, PROFITABILITY, AND TRANSFER PRICING Firmansyah, Firmansyah; Martinus Robert Hutauruk; Nadiya Yunan; Pilipus
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.86572

Abstract

Transfer pricing is an important concern in international accounting and taxation, acting as a mechanism to distribute profits affected internally by a company to facilitate tax avoidance strategies. Although transfer pricing is often studied as a tax avoidance tool, research gaps arise in the company's dilemma in shifting profits without violating debt covenants in order to maintain a balance between fiscal burden efficiency and creditor compliance. This quantitative study aims to empirically investigate how debt covenants and profitability impact transfer pricing decisions, with tax avoidance acting as a moderating factor, in manufacturing companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The purposive sampling method resulted in a total of 125 observations and, in the Moderate Regression Analysis (MRA), showed that debt agreements and profitability had a significant positive effect on transfer pricing policies. It was found that tax avoidance could not reduce the relationship between debt agreements and profitability on transfer pricing decisions, suggesting that contractual compliance motivation and financial performance were more influential than tax avoidance intentions in shaping a company's transfer pricing policy.
Co-Authors AGUS RIYANTO Agus Riyanto Dasep Supriatna Deri Apriadi Evllyshin Pakadang Firmansyah Firmansyah Hutauruk, Martinus Robert IRWAN FAIZAL iswanto Liza Utama Made Susilawati Martinus Robert Hutauruk Muhammad Hasyir Muqaffi Nur Patul Auliah Pantas P Pardede Petrus Jhon Alfred D.D. Pilipus Retnawati Siregar Rudy Irwansyah Siti Rohmah Sumardi