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All Journal Jurnal Ekonomi Trisakti Dirkantara Indonesia El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Nurhafifah Amalina
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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KETERKAITAN TARGET KEUANGAN, PEMANTAUAN TIDAK EFEKTIF, DAN KUALITAS AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KONTROL UKURAN PERUSAHAAN Putri, Nova Zamitah; Nurhafifah Amalina
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23703

Abstract

Kualitas audit yang rendah dan lemahnya pengawasan memungkinkan terjadinya manipulasi laporan keuangan, bahkan di perusahaan yang seharusnya diawasi ketat oleh negara. Praktik ini tidak hanya merugikan investor, tetapi juga mengancam stabilitas pasar dan integritas sistem keuangan nasional. Oleh karena itu, pencegahan kecurangan dalam laporan keuangan memerlukan pendekatan sistematis, mencakup penetapan target keuangan yang wajar, penguatan pengawasan internal, serta audit yang independen dan berkualitas. Penelitian ini menggunakan metode kuantitatif dan menemukan bahwa financial target, ineffective monitoring, dan audit quality secara parsial maupun simultan berpengaruh signifikan terhadap fraudulent financial statement. Secara parsial, Sampel terdiri dari 33 perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia selama 2020–2023, menghasilkan 132 observasi setelah penghapusan data outlier. Analisis dilakukan menggunakan regresi data panel dengan pendekatan Common Effect Model (CEM) sebagai model terbaik. Uji t menunjukkan bahwa ineffective monitoring (p = 0,0413) dan audit quality (p = 0,0000) berpengaruh signifikan terhadap fraudulent financial statement. Sementara itu, financial target dan firm size tidak berpengaruh signifikan. Secara simultan, ketiga variabel independen berpengaruh signifikan terhadap fraud (p = 0,000003), meskipun adjusted R-squared hanya sebesar 0,1909.
Pengaruh Pengungkapan Laporan Sustainabilitas Terhadap Kinerja Keuangan pada Perusahaan Sektor Energi Pertambangan yang Terdaftar di Bursa Efek Indonesia Intan Purnama Putri; Nurhafifah Amalina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9488

Abstract

This study aims to test and analyze the effect of disclosure of sustainability reports consisting of economic dimensions, environmental dimensions, and social dimensions, on company performance. In this study, the population used is mining companies listed on the Indonesia Stock Exchange (IDX) in 2021 - 2024. The type of data used is secondary data, namely data derived from annual reports and sustainability reports. The purposive sampling method used in this study obtained 25 companies with a total analysis of 100 samples in mining companies. This study uses the Feasible Generalized Least Square (FGLS) approach with panel data regression analysis techniques. The results showed that the partial test on the disclosure of sustainability reports in the environmental dimension had a significant effect on ROA, but the other two dimensions, namely the economic and social dimensions, did not have a significant effect on ROA. These results are expected to be a reference for companies, especially the mining sector in Indonesia, to be able to optimize the disclosure of sustainability reports which have proven to be an important component in driving company profitability.
Pengaruh Pengungkapan Laporan Sustainabilitas Terhadap Kinerja Keuangan pada Perusahaan Sektor Energi Pertambangan yang Terdaftar di Bursa Efek Indonesia Intan Purnama Putri; Nurhafifah Amalina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9488

Abstract

This study aims to test and analyze the effect of disclosure of sustainability reports consisting of economic dimensions, environmental dimensions, and social dimensions, on company performance. In this study, the population used is mining companies listed on the Indonesia Stock Exchange (IDX) in 2021 - 2024. The type of data used is secondary data, namely data derived from annual reports and sustainability reports. The purposive sampling method used in this study obtained 25 companies with a total analysis of 100 samples in mining companies. This study uses the Feasible Generalized Least Square (FGLS) approach with panel data regression analysis techniques. The results showed that the partial test on the disclosure of sustainability reports in the environmental dimension had a significant effect on ROA, but the other two dimensions, namely the economic and social dimensions, did not have a significant effect on ROA. These results are expected to be a reference for companies, especially the mining sector in Indonesia, to be able to optimize the disclosure of sustainability reports which have proven to be an important component in driving company profitability.
Pelatihan Literasi Keuangan bagi UMKM Rufata di Pancoran Jakarta Selatan: Upaya Menjaga Stabilitas Modal Usaha Nurhafifah Amalina; Sumiyarti; Sri Yani Kusumastuti; Nidya Khaeruni
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v4i1.139

Abstract

Micro, Small, and Medium Enterprises (MSMEs) often face challenges in maintaining business sustainability due to limited financial management skills. To address this issue, a Community Service Program was conducted by the Faculty of Economics and Business, Universitas Trisakti, in collaboration with MSME Rufata located at Gudang Sarinah Pancoran, South Jakarta, in May 2024. The program involved 25 MSME participants and was designed to enhance financial literacy through interactive training. The implementation methods included lectures, group discussions, question-and-answer sessions, and practice exercises covering key topics such as cash management, basic financial recording, budgeting, and strategies to safeguard business capital. Evaluation results indicated a significant improvement in participants’ understanding, as evidenced by higher post-test scores compared to pre-test results. Most participants also reported that the training was beneficial for daily business practices, particularly in applying more systematic financial records and structured budget planning. This program not only improved managerial skills but also contributed positively to business sustainability and the economic stability of the surrounding community.
Pelatihan dan Pendampingan Penerapan SAK ETAP untuk Meningkatkan Kompetensi Guru SMK Murtanto; Octaviani, Dian; Nurhafifah Amalina; Aprilia, Natasya Angela; Rical nur Udin
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v4i1.140

Abstract

This training and mentoring program was carried out to enhance the competence of vocational high school (SMK) accounting teachers in West Jakarta, particularly in understanding and applying the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The program was initiated in response to the relatively low certification rate of SMK teachers, with only 60.06% certified in 2022. The methods employed included counseling, theoretical seminars, hands-on workshops, interactive discussions, and on-site mentoring at participating schools. A total of 20 SMK accounting teachers participated in the program, selected in coordination with P4 West Jakarta. Evaluation was conducted using pre-test and post-test instruments to measure theoretical understanding, the ability to prepare financial statements according to SAK ETAP, and the capacity to implement the knowledge in teaching. The results showed significant improvements: theoretical understanding increased from 40% to 85%, the ability to prepare financial statements rose from 35% to 80%, and active participation in workshops increased from 60% to 90%. Furthermore, the application of the materials in schools improved from 30% to 75%. This program proved effective in enhancing teacher competence while strengthening collaboration among teachers, facilitators, and higher education institutions. In the future, the program’s sustainability is expected to continuously support the improvement of accounting education quality in vocational high schools through ongoing evaluations and more flexible adjustments to training materials according to teachers’ needs.
Co-Authors Aprilia, Natasya Angela Intan Purnama Putri MURTANTO Nidya Khaeruni Octaviani, Dian Putri, Nova Zamitah Rical nur Udin Sri Yani Kusumastuti Sumiyarti