Article Per Year (5 Year)
p-Index From 2019 - 2024
7.109
P-Index
This Author published in this journals
All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN JURNAL ECONOMIA Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Trikonomika: Jurnal Ekonomi The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Journal of Accounting and Investment Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Prosiding Seminar Nasional INDOCOMPAC PROSIDING SEMINAR NASIONAL CENDEKIAWAN Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Ekonomi dan Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Professional Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Islaminomics: Journal of Islamic Economics, Business and Finance JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Information System, Applied, Management, Accounting and Research JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Proaksi International Journal of Religious and Cultural Studies Jurnal Manajemen Kewirausahaan Jurnal Riset Akuntansi Kontemporer Jurnal Ilmiah Akuntansi Kesatuan JURNAL ILMIAH MAKSITEK Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Scientia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis International Journal of Environmental, Sustainability, and Social Science Devotion: Journal of Research and Community Service International Journal of Social Science JURNAL LENTERA AKUNTANSI International Journal of Social Service and Research Behavioral Accounting Journal Jurnal Neraca Peradaban Journal of Financial and Behavioural Accounting Journal of Social Science (JoSS) Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Indonesia Sosial Teknologi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Akuntansi Pancasila (JIAP) Open Access DRIVERset
Nurmala Ahmar
Universitas Pancasila
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

Published : 92 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 92 Documents
Search

 2   3   4   5   6 
LIMA TAHUN SHARE SPLIT DI BURSA EFEK INDONESIA: MENGAPA SEPI PEMINAT? Diah Permatasari; Nurmala Ahmar; Nuraini Rochmania
PROSIDING SEMINAR NASIONAL CENDEKIAWAN Prosiding Seminar Nasional Cendekiawan 2015 Buku I
Publisher : Lembaga Penelitian Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/semnas.v0i0.114

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah ada perbedaan abnormal return dan volume perdagangan yang signifikan sebelum dan sesudah dilakukannya share split. Sampel penelitian adalah perusahaan yang melakukan share split antara tahun 2009 – 2013 (29 perusahaan). Uji statistik yang digunakan adalah uji beda dua rata-rata. Periode pengamatan yang dilakukan dalam penelitian selama 11 hari yaitu 5 hari sebelum share split, pada saat pengumuman share split, 5 hari sesudah share split. Hasil dari penelitian ini menunjukkan bahwa dengan adanya penerapan pengaturan fraksi harga saham di indonesia tidak membuat return berbeda pada kurun waktu sebelum dan sesudah share split. Sedangkan pengujian perbedaan antara volume perdagangan sebelum dan sesudah share split menunjukkan bahwa tidak ada perbedaan volume perdagangan sebelum share split dengan volume perdagangan setelah share split. Hal ini dikarenakan investor tidak mendapatkan informasi yang relevan, cepat dan penuh di saat harga saham turun. Alasan yang kedua adalah informasi share split yang disampaikan oleh perusahaan tidak di respon positif oleh investor. Investor berfikir bahwa informasi share split merupakan informasi yang tidak menguntungkan bagi investor.
Pengaruh Integrated Reporting Terhadap Asimetri Informasi Dengan Kualitas Laba Sebagai Pemoderasi Pada Perusahaan Pemenang Asia Sustainibility Report Award (ASRA) Fadila Kurniawati; Nurmala Ahmar; Dwi Prastowo Darminto
Tirtayasa Ekonomika Vol 15, No 2 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i2.8836

Abstract

ABSTRACT            The purpose of this study were examine and analyze the effect of the presentation of elements of integrated reporting toward information asymmetry with earning quality as a moderation in the winners company 2018 of Asian sustainability award (ASRA) with 36 observations for the period 2017-2018. The method of data analysis in this study was Stuctural Equation Modeling (SEM) with Partial Least Square (PLS) approach using the WarpPLS 5.0 program. The results of this study are elements of integrated reporting of organizational governance, business models and future prospects directly influence information asymmetry. While the integrated reporting elements of the organization's description and external environment, organizational governance, business models, strategy and allocation, performance, and the basis for disclosing the elements affect the information asymmetry with earnings quality as a moderating factor. Earnings quality as a moderating variable also directly influences information asymmetry. The contribution of this study adds a reference for further research.
DETERMINAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI ISSI (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH 2016 - 2018) APRILLIA .; JMV MULYADI; NURMALA AHMAR
JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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

Abstract

The purpose of this study is to test empirical evidence related to the analysis of return on asset (ROA), Curent Ratio (CR),Debt to Equity Ratio (DER) and Earning Per Share (EPS) relationships to manufacturing companies incorporated in theIndonesia Sharia Stock Index (ISSI) on the Indonesia Stock Exchange for the period 2016-2018. The necessary datacollection method is collected using documentation techniques (desk research), with a sample number of 32 companies. Thedata analyzed in the study was compiled from the company's annual reports and financial statements. The analyticaltechniques used are descriptive analysis and panel data with SPSS programs. The results showed that curent ratio (CR),and debt to equity ratio (DER) have a positive and significant effect on stock returns, return on assets (ROA) and earningsper share (EPS) have no effect on stock returns.
PENGARUH PROFESIONALISME, KOMPETENSI, PERAN WHISTLEBLOWER DAN PENGALAMAN TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN PADA KEMENTERIAN KETENAGAKERJAAN RI LUTHFIANA MEYDA KUSUMA; NURMALA AHMAR; JMV MULYADI
JURNAL ILMIAH MAKSITEK Vol 6 No 4 (2021): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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

Abstract

This research aims to analyze the influence of Professionalism, Competence, The Role of Whistleblowers, Experience on theAbility of Auditors in Detecting Fraud (Fraud). The study used a sample of internal auditors of the Inspectorate General of theMinistry of Manpower. The number of internal auditors sampled in this study amounted to 71 people, the data analysismethod used in this study is a descriptive statatistic analysis method, data quality test, classical assumption test andhypothesis test whose calculations are carried out using SPSS. Hypotheses in this study were tested using multipleregression analysis. The results showed that Professionalism, The Role of Whistleblowers, Experience had a significant andpositive effect on the Auditor's Ability to Detect Fraud. While competence has no effect on the ability of auditors in detectingfraud.
DETERMINAN PERBEDAAN NILAI PERUSAHAAN PUBLIK DI INDONESIA, THAILAND, DAN SINGAPURA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI Puspita Romadhona; Nurmala Ahmar; Darmansyah Darmansyah
JURNAL LENTERA AKUNTANSI Vol 3, No 2 (2018): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (763.827 KB) | DOI: 10.34127/jrakt.v3i2.241

Abstract

AbstractThis study examines the differences determinant in firm value of public companies in Indonesia, Thailand, and Singapore, institutional ownership as a moderator. The sampling technique used is purposive sampling with criteria public listed company, issuing financial statements that entered into the top index for five years. Sample used is 130 observation in Indonesia, 175 observation in Thailand, and 135 observation in Singapore with SEM-PLS analysis method using WarpPLS 6.0 and multigrup analysis. The results indicate that profitability has significant effect to firm value either in Indonesia, Thailand, or in Singapore. Solvability has no significant effect to firm value in Indonesia, but in Thailand solvability has negative effect on firm value and in Singapore solvability has positive effect to firm value. Ownership institutional able to moderate the effect of profitability and solvability on the value of firms in Singapore, while in Thailand institutional ownership can’t moderate profitability effect, but moderate solvability of firm value. While in Indonesia, institutional ownership unable to moderate the effect of profitability and solvability on firm value. The result of multigrup analysis shows there is a difference determinant of firm value with institutional ownership as moderator between Indonesia with Thailand, Indonesia with Singapore, and Thailand with Singapore.Keywords: Profitability, Solvability, Institutional Ownership, Total Assets, Price To Book Value.
DETERMINAN NILAI PERUSAHAAN PUBLIK DI INDONESIA DAN MALAYSIA DENGAN KEPEMILIKAN INSTITUSI SEBAGAI VARIABEL PEMODERASI Aulia Lathifa; Nurmala Ahmar; JMV. Mulyadi
JURNAL LENTERA AKUNTANSI Vol 3, No 2 (2018): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1039.887 KB) | DOI: 10.34127/jrakt.v3i2.240

Abstract

Abstract Firm value is one the management's standard in managing the business. This study examines effect of financial factors such as profitability proxied by ROA, ROE, NPM, solvency proxied with DAR, DER, Institutional Ownership as moderator and the impact to firm value proxied by PBV in Indonesia and Malaysia for 2012 to 2016. Sampling used consisting of 51 companies, 26 companies from Indonesia and 25 companies from Malaysia for 5 years observation with total data 255 samples. Analytical technique using WarpPLS 6.0 and difference test using Multi Group analysis. Result shows profitability have significant positive effect to firm value in Indonesia, whereas in Malaysia has not effect to firm value. Solvency shows do not affects for both countries. Institutional ownership has significant positive effect in Indonesia nevertheless has no effect in Malaysia. Institutions found not able to moderate the effect of profitability and solvency in Indonesia, contrary result in Malaysia are found as pure to moderate effect of profitability to firm value and be a homologer to moderate effect of solvency to firm value. Different test effect shows there’s a significant difference effect of profitability to firm value in both countries whereas there is no difference effect of solvency to firm value.
Penerapan Pengendalian Internal Terhadap Kecurangan: Sebuah Literatur Review Benny Marciano; Ardiansyah Syam; Suyanto; Nurmala Ahmar
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 20 No. 2 (2021)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.20.2.2021.130-137

Abstract

Fraud is an intentional deception that can result in losses for organization. Fraud is influenced by the opportunity caused by the weak internal controls in an organization, lack of supervision and abuse of power or authority. This study aims to analyze the effect of internal control on fraud in an organization. The research was conducted using a literature review by examining various previous studies that existed in various electronic databases for searching journals or literature. The keywords used in the literature search included "internal control", "internal control system", "fraud", and "fraud prevention". " Inclusion and exclusion criteria were used in screening articles. The results of the review of these 14 articles indicate that internal control is an effective effort to prevent fraud in an organization. With good internal control, employees are expected not to take actions that are not in accordance with the established rules. Therefore, the company is expected to implement an effective internal control system.
The Role of the Audit Committee on Determinants Financial Distress with Zmijewski Model Erik Hermawan; Nurmala Ahmar; M. Ardiansyah Syam
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3598

Abstract

This study is a quantitative study that aims to determine, analyze, prove, and test the company's health status on the effect of Current Ratio, Debt to Equity Ratio, and Return on Assets on financial distress with the Audit Committee as a Moderating Variable. The analysis in this study uses the Zmijewski model. Where the Zmijewski (1984) model uses ratio analysis that measures the performance, leverage, and liquidity of a company for its prediction model. The data used in this study is secondary data originating from the annual reports of state-owned companies listed on the IDX (Indonesian Stock Exchange) for the 2014-2018 period. The results of this study indicate that the effect of the audit committee in moderating return on assets on financial distress is significant. Furthermore, the results of this study debt to equity ratio have a significant effect on financial distress. Meanwhile, the current ratio and return on assets have no significant effect on financial distress. The audit committee does not moderate the effect of the current ratio and debt to equity ratio on financial distress.
Investigasi atas revaluasi aset, penyajian laporan keuangan, dan kualitas auditor berbasis mandatory IFRS Nurmala Ahmar
Jurnal Ekonomi dan Bisnis Vol 21 No 1 (2018)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.668 KB) | DOI: 10.24914/jeb.v21i1.744

Abstract

Revaluation of asset is not carried out by the company in Indonesia today. This prompted Finance Minister Regulation Number 191/PMK.010/2015 on revaluation for tax purposes. Revaluation of assets in general purpose is to increase the firm's value and presents an account at the real values. This research investigating the activity of asset revaluation carried out by a public company in Indonesia based on auditor quality and monetary unit of financial statement presentation. This research investigate 434 firms during the years 2012 to 2014. The results showed that 7.1 percent of the firmsrevaluation of assets and 92.9 percent have not been revalued their assets. Firms that revalued their assets, 3 percent of them audited public accountant firms affiliated with the Big 4 and 4.1 percent of them did not. The number of issuers that revalue assets and presents its financial statements in the rupiah currency as much as 5.3 percent and 1.8 percent in US dollars.
Peran Lain-lain PAD yang Sah dengan Dana Alokasi Umum dan Khusus terhadap Belanja Modal: Perspektif Teori Fiskal Federalism Juryani Hermalingga; Syahril Djaddang; Nurmala Ahmar
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 2 No. 1 (2017): Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis
Publisher : STIM LASHARAN JAYA MAKASSAR

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

Abstract

The general objectives of this study are to analyze and prove the role of Other Legitimate PAD, local taxes, general allocation funds and special allocation funds to capital expenditures at district / municipal governments in Java. The research object of regency / municipality government in Java Island is 108 regencies/municipalities especially related to factors influencing capital expenditure. This research is quantitative research. The type of data used is secondary data in the form of realization report of district / municipal government budget in Java. The results of this study proves that the higher the revenue of local origin, including the revenue derived from local taxes, the higher the capital expenditure. Local taxes make the largest contribution to local revenue revenues so as to influence regional expenditures including capital expenditures. Other legitimate PAD, although included in the PAD component, but has not been able to moderate local taxes with capital expenditures, this happens because the share of income of other legitimate PAD is relatively small compared to local taxes. The contribution of this research is to the district / municipality government in Java Island realizing the creation of regional autonomy in the Federalist Fiscal Theory Perspective while for the Central Government; This research is expected to be used as an analytical material in the formulation of policies on central and regional financial balances and serve as an analysis material to assess the performance and supervision of local government financial management.
Co-Authors Abdul Kohar Agung Adma Wijaya Agung DINARJITO Agus Samekto Angga Prasetia Anggi Choirina Apollo Daito APRILLIA . Ardiansyah Ardiansyah Syam Ari Kamayanti Aulia Lathifa Bagus Ahmad Sudiro Bagus Sidantha Bayu Seno Pitoyo Benny Marciano Benny Marciano Citrawati, Juwita Darmansyah Darmansyah DARMANSYAH . Darminto, Dwi Prastowo Dede Nursaman Denny Rianto Desyandri Desyandri Dewi Rejeki Diah Ekaningtyas Diah Permatasari Dian Firmansyah Dian Firmansyah Dian Hamida DIAN RAMDANI Diyah Pujiati Djaddang, Syahril Dr, Darmansyah Dwi Prastowo Darminto Dwi Prastowo Darminto Endang Etty Merawati Erik Hermawan Fadila Kurniawati Findita Gatot Wahyu Nugroho Gatot Wahyu Nugroho Gayatri, Maria Gultom, Riris Rollyna Hamida, Dian Harnovinsah Harnovinsah Herlina Wijayanti Herny Nurhayati Ika Trisnawati Ilmiyono, Agung Fajar Immanuel Oky Nurcahyo Irdam Adha Ismail Chandra, Mohamad JMV Mulyadi JMV Mulyadi JMV Mulyadi Junita Dinna Winnanda Juryani Hermalingga Juwita Citrawati Khairul Fadhilah Laila Nur Rahimah LUTHFIANA MEYDA KUSUMA M. ARDIANSYAH SYAM M. Ardiansyah Syam M. Ardiansyah Syam Magu Oktavian Marciano, Benny Mardiana, Risa Maria Yuvianita Martin . Martin Martin Megawati Yulfitri Ayu Melly Roosmayani Mia Julia Putri Mochamad Handoko Moh. Ali Rahmani Mohamad Ismail Chandra Mombang Sihite Mombang Sihite Monang Nixon Haposan Tampubolon Muhammad Zacky Muhammad Zaky Nahumury, Joicenda Nanang Shonhadji Nendy Pramita Shinta Nico Hardiyanto Nieken Herma Sari Niken Safitri Nita, Riski Aprilia Nuraini Rochmania Nuraini Rokhmania Nuraini Rokhmania Nuraini Rokhmania, Nuraini Nurina Prawinin Tyas Pitoyo, Bayu Seno Primandita Fitriandi Puspita Romadhona Putri Alif Arifa Rahman, Abdu Ramadhani, Rizki Fitrah Randy Kurnia Permana Rezky Amanda, Tiara Rianto, Denny Riki Sumarsyah Risa Mardiana Riski Aprilia Nita Rizki Fitrah Ramadhani Roosmayani, Melly Rudi Setiyobono Sari Mujiani Seful Komar Sepriahangga Wahyu Windharta Sepriahangga Wahyu Windharta Sidantha, Bagus Silvia Rahmadani Soni Agus Irwandi sopian sopian Sucipto, Tum Adriani Sudradjat, Sudrajat Suratno , Suratno Suratno Suratno Suratno Susilawati Suyanto Suyanto Suyanto Suyanto Suyanto Syahril Djadang Syahril Djaddang Syam, Ardiansyah Tri Widyastuti Tri Yudiman, Atika Triandi , Tum Adriani Sucipto Wanlyeamin Arnold, Luturmas Yuana Mandagie Yudhi Prasetiyo Yudy Dwi Santoso Yuyun Sunhayati Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli