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All Journal Jurnal Akuntansi Multiparadigma Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi : Jurnal Akuntansi Integratif Jurnal Pengabdian UNDIKMA Jurnal RAK (Riset Akuntansi Keuangan)
Nurrahmawati, An
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Perkembangan 20 Tahun Penelitian Manajemen Laba Perwitasari, Dian; Kirana Wandira, Raras; Nurrahmawati, An
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.288

Abstract

This study assessed the development of research publications on earnings management. The main aim of this study is to orient researches in creating a theoretical framework and to guide researchers who are new in earnings management research so that they know which journals and authors can be used as references when studying this phenomenon. This study uses several bibliometric indicators. All research publications related to the earnings management in the Scopus database are analysed. The authorship, number of citations, year of publication, source of articles and the publisher, institutions and countries, document types and categories, language, and author keywords are identified. The results of these analyses showed that research on earnings management is still considered an interesting and relevant issue to be studied.
CSR reporting levels and financial quality: comparative analysis in indonesian sharia and conventional banking Nurrahmawati, An; Rahmawati, Wulan; Perwitasari, Dian; Kurniawati, Estetika Mutiaranisa
FORUM EKONOMI Vol 23, No 2 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i2.9462

Abstract

The variables tested and analyzed in this study are social responsibility disclosure, earnings quality, profitability, leverage, loss occurrence, and banking characteristics in Indonesia. More specifically, this study compares these variables to Islamic banks and conventional banks. This is done to reveal some various significant effects of religiosity norms that exist in the sharia principles of Islamic banking and do not exist in conventional banking. Measurement of the level of CSR disclosure is carried out using a dichotomous content analysis procedure which is prepared based on the GRI G4 standard. The finding show that conventional bank in Indonesia has a higher level of CSR disclosure than the islamic bank, but its not significantly different from the statistic test. Further descriptive analysis regarding the different characteristics of these two entities have been done to find the reasons for this finding. Subsequent findings show that the significant age gap of these banks affects the stability of the bank and their level of management ability. The characteristic of the conventional banks are older in age, larger in asset size, and their awareness of using better quality auditors are better. Even so, Islamic banks have a better level of earnings quality, lower losses, and a lower level of leverage.
OVERVIEW OF FINANCIAL TECHNOLOGY IN BANKING SECTOR: A BIBLIOMETRIC STUDY Fadhilah, Alfiana Nur; Nurrahmawati, An
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1330

Abstract

This study aims to provide empirical evidence regarding the growth and trend of fintech-related publications in the banking sector and examine what variables are often associated with fintech. Utilizing bibliometric analysis via the VOSviewer application, this study analyzes 816 articles published on Scopus from 2013 to 2023. The results of this study indicate that research publications on fintech in the banking sector have been widely carried out in various countries. Several variables related to fintech and banking topics include technology, industry, covid, future, and blockchain. Some of the authors that are widely found are M.K. Hassan, H. Banna, and M.R. Rabbani which can be considered as references. The study's limitation lies in its inability to provide an overview of variable usage trends in 2023. This research is expected to provide implications for the development of future research, especially related to fintech and banking.
FROM BRICKS TO BRAINPOWER: THE ROLE OF INTELLECTUAL CAPITAL AND FIRM SIZE Nurrahmawati, An; Aini, Annisa Qurrota; Rahmawati, Wulan; Joseph, Corina
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

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Abstract

Abstrak – Dari Fisik Menuju Kecerdasan: Peran Modal Intelektual dan Ukuran PerusahaanTujuan Utama – Penelitian ini menginvestigasi pengaruh modal intelektual dan nilai perusahaan serta moderasi ukuran perusahaan.Metode – Penelitian ini menggunakan metode Analisis regresi berganda. Sampel penelitian ini adalah perusahaan sektor properti dan real estat Indonesia selama tahun 2018-2022.Temuan Utama – Penelitian ini menemukan bahwa modal intelektual, terutama human capital dan capital employed, meningkatkan nilai perusahaan secara agregat. Sebaliknya, modal struktural memiliki pengaruh negatif. Walaupun demikian, ukuran perusahaan memperlemah pengaruh negatif dari modal struktural terhadap ukuran perusahaan.Implikasi Teori dan Kebijakan – Penelitian ini menegaskan teori RBV dalam mencapai keunggulan kompetitif. Selain itu, penelitian ini mengimplikasikan kepada perusahaan untuk memprioritaskan investasi dalam modal intelektual.Kebaruan Penelitian – Penelitian ini memiliki kebaruan berupa moderasi ukuran perusahaan dan uji robust nilai perusahaan. Abstract - From Bricks to Brainpower: The Role of Intellectual Capital and Firm SizeMain Purpose - This study investigates the effect of intellectual capital, firm value, and moderation of firm size.Method - This study uses a multiple regression analysis method. The sample of this study is Indonesian property and real estate sector companies from 2018 to 2022.Main Findings - This study found that intellectual capital increases aggregate firm value, especially human capital and capital employed. In contrast, structural capital has a negative effect. However, firm size weakens the negative impact of structural capital on firm size.Theory and Practical Implications - This study confirms the RBV theory in achieving competitive advantage. In addition, this study implies that companies should prioritize investment in intellectual capital.Novelty - This study is novel in the form of moderation of firm size and robust test of firm value.
Empowering Single Mothers Group of Jasmine Strand Entrepreneurs Through Marketing and Financial Reporting Training Nurrahmawati, An; Sangka, Khresna Bayu; Perwitasari, Dian; Juwita, Aulia Hapsari; Bintariningtyas, Selfia; Maarif, Miftachul
Jurnal Pengabdian UNDIKMA Vol 5, No 3 (2024): August
Publisher : Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v5i3.9706

Abstract

This community service aims to increase the knowledge and skills of the single mothers in entrepreneurial activity on the Jasmine strand regarding marketing, financial, and administration reporting knowledge. The method stages carried out in this activity were the combination method of interviewing, socializing, discussing, mentoring, and evaluating. The evaluation used a questionnaire, and the results were analyzed using descriptive techniques. The results of this activity showed that the members of this entrepreneurial group understood how to market their product better, conventionally and digitally. These SMEs also now better understand and apply the financial and administration recording matter. The evaluation result shows that most of the audience feels the training is valuable and easy to understand.
Co-Authors Aini, Annisa Qurrota Bintariningtyas, Selfia Dian Perwitasari Fadhilah, Alfiana Nur Joseph, Corina Juwita, Aulia Hapsari Khresna Bayu Sangka, Khresna Bayu Kurniawati, Estetika Mutiaranisa Maarif, Miftachul Rahmawati, Wulan Raras Kirana Wandira