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All Journal Monex: Journal of Accounting Research Jurnal Akuntansi dan Pajak Jurnal Kajian Akuntansi Syntax Literate : Jurnal Ilmiah Indonesia JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Equity EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Journal of Contemporary Accounting Syntax Idea Jurnal MEBIS (Manajemen dan Bisnis) SABDAMAS Jurnal STEI Ekonomi Jurnal Ekonomi Dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bakti Masyarakat Indonesia Coopetition : Jurnal Ilmiah Manajemen Jurnal Syntax Transformation NERACA : JURNAL AKUNTANSI TERAPAN PENGARUH SISTEM KEUANGAN DAN KEBIJAKAN MONETER TERHADAP PERTUMBUHAN EKONOMI PADA ERA ORDE BARU DALAM PERSPEKTIF EKONOMI ISLAM Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Indonesia Sosial Sains Journal Research of Social Science, Economics, and Management Journal of Social Science
Husnah Nur Laela Ermaya
Universitas Pembangunan Nasional Veteran Jakarta
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Nursing Physics Public Health Social Sciences Other

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EFFECT OF EXPOSURE MEDIA, ENVIRONMENTAL PERFORMANCE AND INDUSTRIAL TYPE ON CARBON EMISSION DISCLOSURE Fenny Novia Aulia Ulfa; Husnah Nur Laela Ermaya
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 7, No 2 (2019): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.321 KB) | DOI: 10.32493/jiaup.v7i2.2320

Abstract

AbstractThe purpose of this research is to test the influence of Media Exposure, Environmental Performance And Type of Industry to Carbon Emission Disclosure. The independent variable in this research is Media Exposure measured using dummy variables, Environmental Performance is measured using an ordinal And Type of Industry is measured using dummy variables. Carbon Emission Disclosure as the dependent variable is measured using a checklist that was adopted from research Choi et al.  The population of this research is non-financial companies that listed in the year 2014-2016. By using purposive sampling method and obtained a total sample of 36 companies per year. Methods of analysis of this research include statistic descriptive analysis, test classic assumptions, hypothesis testing and multiple linear. Results from this study indicate that Media Exposure significantly influences to the extent of carbon emission disclosure. Meanwhile, Environmental Performance and Type of Industry had no significant influence on the extent of carbon emission disclosure. Variable Carbon Emission Disclosure can be explained by the variable Media Exposure, environmental performance and the type of Industry amounted to 30%, while the remaining 70% is influenced by the other variables which are not researched in the study.Keyword: Carbon Emission Disclosure, Voluntary Disclosure, Media Exposure, Environmental Performance, Type of Industry
Asimetri Informasi Dan Manajemen Laba Dengan Mekanisme Corporate Governance Sebagai Pemoderasi (Studi Pada Bank Go Publik Yang Terdaftar Di Bursa Efek Indonesia) Husnah Nur Laela Ermaya; Miguna Astuti
Jurnal MEBIS (Manajemen dan Bisnis) Vol 2 No 2 (2017): December 2017
Publisher : Fakultas Ekonomi dan Bisnis (Gedung B) │UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v2i2.9

Abstract

Penelitian ini bertujuan unttuk menganalisis pengaruh asimetri informasi terhadap manajemen laba dengan dimoderasi oleh mekanisme corporate governance. Sampel pada penelitian ini sebanyak 20 perusahaan perbankan go public yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2012–2016. Teknik pengambilan sampel dilakukan secara purposive sampling. Analisis ini mengunakan regresi linear berganda yang sebelumnya dilakukan pengujian asumsi klasik. Hasil analisis regresi linear berganda ini menunjukkan bahwa asimetri informasi tidak berpengaruh signifikan terhadap manajemen laba. Komposisi dewan komisaris dan ukuran dewan komisaris tidak berpengaruh signifikan terhadap manajemen laba dan ukuran komite audit berpengaruh signifikan terhadap manajemen laba.
PEMBERDAYAAN PELAKU UMKM DI KOTA TANGERANG SELATAN MELALUI PERHITUNGAN PENETAPAN BIAYA PRODUK Husnah Nur Laela Ermaya; Rahmasari Fahria
SABDAMAS Vol 1 No 1 (2019): SABDAMAS
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Unika Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.467 KB)

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan salah satu sektor yang terbukti bisa bertahan ketika krisis ekonomi melanda Indonesia pada tahun 1998. Hal ini dapat terjadi karena UMKM merupakan sektor perekonomian yang dalam usahanya tidak terlalu bergantung pada komoditi impor dan tidak menggunakan pembiayaan perbankan sebagai salah satu sumber pendanaan. Pemerintah menyadari potensi ini dengan membentuk Kementerian Koperasi dan UKM sebagai salah satu wadah untuk memberdayakan dan mengembangkan UMKM. Salah satu permasalahan utama yang paling mendasar adalah ketidakpahaman pelaku UMKM dalam menetapkan perhitungan biaya produk sehingga mereka tidak dapat mengetahui secara pasti berapa besar biaya produk yang melekat pada produk yang diproduksi serta tidak dapat mengetahui seberapa besar keuntungan yang akan diperoleh. Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan pelatihan mengenai penetapan biaya produk dan pendampingan secara langsung kepada para pelaku UMKM yang berada di wilayah Kota Tangerang Selatan. Metode pelaksanaan kegiatan ini berupa seminar dan pelatihan. Setelah mengikuti kegiatan, para pelaku UMKM mulai memahami dan mulai menerapkan pembukuan akuntansi sehingga pada akhirnya para pelaku UMKM dapat secara mandiri menghitung dan menetapkan biaya produk yang melekat pada usahanya dan guna mendukung kemajuan serta keberlangsungan usaha yang dimiliki.
Pengaruh Agrevitas Pajak dan Media Exposure terhadap Pengungkapan Corporate Social Responsibility dengan Profitabilitas sebagai Variabel Moderasi Ayunita Ajengtiyas Saputri Mashuri; Husnah Nur Laela Ermaya
Jurnal Ekonomi Vol 29 No 01 (2020): [Jurnal STEI Ekonomi - JEMI] Vol. 29 No.01 (Juni - 2020)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jemi.v29i01.236

Abstract

Abstract - Social and Environmental Responsibility must be owned by the company in generating profits. CSR disclosure has several factors, including the factors of tax aggressiveness, media exposure and profitability. This research is a quantitative study that aims to determine the effect of Tax Aggressiveness, Media Exposure on Disclosure of Corporate Social Responsibility (CSR) with moderated profitability. The population used in this study are industrial companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. By using purposive sampling method, 80 companies were obtained as research samples. The analytical method used in this study is multiple linear regression. In this study also includes the classical assumption test that is normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. The results of this study indicate that (1) Tax Aggressiveness has a significant effect on CSR Disclosures (2) Media Exposure has a significant effect on CSR disclosure and (3) profitability is able to strengthen and weaken tax aggressiveness and media exposure in influencing Corporate Social Responsibility disclosure.
THE IMPLEMETATION OF THE ACCOUNTING STANDARDS PSAK 73 LEASES TO THE FINANCIAL PERFORMANCE OF COMPANIES LISTED ON THE STOCK EXCHANGE. Ayunita Ajengtiyas Saputri Mashuri; Husnah Nur Laela Ermaya
Monex: Journal of Accounting Research Vol 10, No 1 (2021)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v10i1.2177

Abstract

PSAK 73 is the latest accounting standard about lease accounting, this standard was adopted from IFRS 16. PSAK 73 regulates the arrangement, measurement, presentation and disclosure of leases, both Lessee and Lessor. This paper aims to provide information on the proposed new lease accounting rules, and to show their impact on financial statements and financial ratio on Indonesia companies listed. The difference between PSAK 73 and the previous PSAK 30, lies in the recognition of the lessee. Lessess  are only allowed to classify leases as financing leases. Thus, that assets and liabilities for lease transactions have to recognized in the statement of financial position. This study aims to analyze the impact of the adoption of new accounting standards namely PSAK 73 regarding leases on the financial performance of companies listed on the Indonesia Stock Exchange in 2018 and 2019. The sample in this study are companies that are  still implementing operating leases in their financial statements listed on the Exchange Indonesian Stock Exchange in 2018-2019. This study uses the constructive capitalization method of rent developed by Imhoff, Lipe and Wright (1991). The results are indicate that the impact of leasing capitalization results will have a material changes reported on the income statement and other comprehensive income and Financial Position reporting. And the results of this study also mentioned that there was a significant change in financial performance measured using financial ratio which are bring benefit in decision making. 
Pengaruh Corporate Governance, Kepemilikan Asing Dan Audit Tenure Terhadap Integritas Laporan Keuangan Wulandari, May; Hernawati, Erna; Ermaya, Husnah Nur Laela
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.386

Abstract

The research is a quantitative research in order to know the influence of audit committee, indepedendent commissioner, foreigh ownership and tenure audit towards financial statements integrity. Path analysis is analytical technique being used, software used is smartpls 3.2.2 with 5% level of significance. Testing shows results (1) audit committee gave negative effect to financial statements integrity, (2) independent commissioner gave no effect to financial statements integrity, (3) foreigh ownership also gave no effect to financial statements integrity, (4) tenure audit gave positive effect to financial statements integrity. Keyword: Audit Committee, Independent Commissioner, Foreign Ownership Audit Tenure, Integrity Of Financial Statements.
Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Di Indonesia Ramadhan, Fajar; Ermaya, Husnah Nur Laela; Widyastuti, Shinta
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.390

Abstract

This study is a quantitative study that aims to determine the effect of the audit opinion, financial difficulties, company growth, public accounting firm size, and management changes on auditor turnover. This study uses data on annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The selection of sample criteria is done by purposive sampling technique with predetermined criteria and the data obtained amount to 552 sample data from 138 manufacturing companies and the value of Nagelkerke R square is 12.8%. The results of this study indicate that the size of a public accounting firm has a significant positive effect on auditor turnover, while audit opinions, financial difficulties, company growth, and management changes have no effect on auditor turnover. Keywords: audit opinion, financial difficulties, public accounting firm size, management change, auditor change.
Peran Manajemen Biaya dan Inovasi terhadap Daya Saing Prioritas Strategis Pada Usaha Mikro Kecil dan Menengah (UMKM) Rahmasari Fahria; Husnah Nur Laela Ermaya
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.78 KB) | DOI: 10.36418/syntax-literate.v7i5.7077

Abstract

Penelitian ini bertujuan untuk menguji pengaruh manajemen biaya dan inovasi terhadap daya saing prioritas strategis pada sektor UMKM. Entrepreneurial Leadership digunakan sebagai variabel moderasi dengan asumsi bahwa kepemimpinan berjiwa kewirausahaan mampu melihat peluang ke depan serta menyusun berbagai alternatif strategi yang dapat dipilih untuk menghadapi lingkungan bisnis di masa yang akan datang. Data penelitian berupa data primer berbentuk kuesioner yang disebarkan kepada para pelaku UMKM. Hasil penelitian ini menunjukkan bahwa Manajemen Biaya dan Inovasi memiliki pengaruh signifikan yang positif terhadap Daya Saing Prioritas Strategis. Variabel Entrepreneurial Leadership sebagai variabel moderasi tidak memiliki peran di dalam memperkuat hubungan antara Manajemen Biaya dan Inovasi terhadap Daya Saing Prioritas Strategis.
Financial Distress memoderasi hubungan antara opini audit dan Audit Delay terhadap Auditor Switching Pipit Meinda Pratiwi; Ayunita Ajentiyas Saputri Mashuri; Husnah Nur Laela Ermaya
Syntax Idea Vol 4 No 3 (2022): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-idea.v4i3.1785

Abstract

Penelitian ini dilakukan untuk menemukan bukti empiris mengenai financial distress memoderasi hubungan antara opini audit dan audit delay terhadap auditor switching. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling sehingga terdapat 90 pengamatan yang terdiri dari 30 perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Penelitian ini menggunakan analisis regresi logistik dengan program SPSS. Hasil pengujian menyatakan bahwa opini audit berpengaruh terhadap auditor switching. Sedangkan audit delay tidak berpengaruh terhadap auditor switching. Financial distress mampu memperkuat opini audit terhadap auditor switching. Financial distress mampu memperkuat audit delay terhadap auditor switching.
PENGARUH MEKANISME CORPORATE GOVERNANCE, FINANCIAL DISTRESS, DAN AUDIT TENURE TERHADAP INTEGRITAS LAPORAN KEUANGAN Wulandari, Sri; Ermaya, Husnah Nur Laela; Mashuri, Ayunita Ajengtiyas Saputri
JURNAL AKUNIDA Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda Bogor

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

Abstract

This research is a quantitative research that aims to find out empirically the effect of independent commissioners, audit committees, financial distress, and audit tenure on the integrity of financial statements in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample collected was 55 companies based on purposive sampling technique. Hypothesis testing using multiple linear regression analysis which is processed using SPSS version 25 program with a significance level of 5%. This study obtained the results that: (1) independent commissioners have no effect on the integrity of financial statements, (2) the audit committee has no effect on the integrity of financial statements, (3) financial distress has a significant negative effect on the integrity of financial statements, (4) audit tenure has a significant effect positive on the integrity of financial statements.
Co-Authors Alma Maria Octavia Ayunita A.S Mashuri Ayunita Ajengtiyas Ayunita Ajengtiyas Saputri Mashuri Ayunita Ajentiyas Saputri Mashuri Ayunita Mashuri Dewi Darmastuti Dhea Ramana Putri Dianwicaksih Arieftiara DWI JAYA KIRANA Edi Warman Ekawati Jati Wibawaningsih Erna Hernawati Erna Hernawati, Erna Fajar Ramadhan Fajar Ramadhan, Fajar Fenny Novia Aulia Ulfa Hendra Prasetyo Intan Nurul Oktaviani Irfansyah Irfansyah Jessyka Tridewi Purba Lisa Anggraini May Wulandari Miguna Astuti Noegrahini Lastiningsih Novita Eka Berlianti Pipit Meinda Pratiwi Rahmasari Fahria Rahmasari Fahria Rahmasari Fahria Ratih Rachmadienti Ratna Hindria Dyah Pita Sari Ribkha Laura Rinaldi Tama Ramadhan Robbi Fernando Saputra Septyan, Krisno Shinta Widyastuti Shinta Widyastuti, Shinta Sri Wulandari Wisnu Julianto Wulandari, May Yoga Khomaini Aditya Yoyoh Guritno