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All Journal JAM : Jurnal Aplikasi Manajemen Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan AKRUAL: Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Economics and Finance in Indonesia Jurnal Akuntansi dan Bisnis Journal of Innovation in Business and Economics AJAR (Asian Journal of Accounting Research) (e-Journal) BISMA (Bisnis dan Manajemen) Jurnal Akuntansi dan Keuangan Indonesia
Moh. Nasih
Universitas Airlangga
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Membangun Human Capital Melalui Kepemimpinan Dan Komitmen Organisasi Nasih, Moh
AKRUAL: JURNAL AKUNTANSI Vol 2, No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p217-232

Abstract

AbstractEvery company is constructed through two kinds of capital, which is financial capital and intellectual capital. If the companys capital is described as a tree, the human capital, an essential part of intellectual capital, is the resin. Resin allows the tree grows, and only the human capital that enables organizations to grow and develop. Considering the strategic position of human capital, it is a compulsion for a company to develop it. The problem is how to build human capital effectively? This study aimed to identify the factors that determine the development of human capital in an organization. There are 2 (two) major factors that hypothetically influence human capital, which is leadership and organizational commitment. Leadership does not directly affect human capital. Leadership influence human capital through organizational commitment. In other words, organizational commitment is an intervening variable for the relationship or the influence of leadership on human capital. This hypothesis is based on a fact that the function of leadership is oriented and intended to obtain or build the commitment of each personnel. Only committed personnel will provide their best for the organization. Only through the best contributions of every personnel, human capital can be built and developed. Leadership is useless if it can not obtain and create commitment. Personnel are useless, no matter how many and how skilfull they are, if they do not contribute the best for the organization. The presence of personnel without their comitment will be the same with their absence; even they may actually be detrimental to the organization.
THE ANALYSIS OF NON PERFORMING FINANCING (NPF) DETERMINANTS ON INDONESIAN ISLAMIC BANKING (PERIOD FROM JANUARY 2003 - MARCH 2013) Nasih, Mohammad
Journal of Innovation in Business and Economics Vol 4, No 2 (2013)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.763 KB) | DOI: 10.22219/jibe.v4i2.1881

Abstract

This study aims to analyze the factors affecting the Non Performing Financing (NPF) Sharia banking in Indonesia.The factors examined are Economic Performance (EK), Total Financing (FIN), Financing Rate (FR), Dummy Global Financial Crisis (D07) and Inflation Rate (INF).The method used is Cointegration Test.The data used are monthly data.The study time period is from January 2003 to March 2013. Based on the results of statistical analysis it show that each of independent variables, is significantly influence the growth of NPF (non-performing financing) Sharia banking in Indonesia.Results of the study give the implication that the Islamic banking should be correctly applying the precautionary and prudential principles, in providing financing to customers to avoid high NPF in Islamic banking. And the Government as the highest authority of the banking institution, expected to support the financing of Islamic banking sector of the economy by establishing the independent agency, which helped the bank to assess the eligibility of prospective business who proposed financing on Islamic banking
INVESTIGATING STOCK MARKET REACTION ON JAKARTA ISLAMIC INDEX (JII) ANNOUNCEMENT Laila, Nisful; Nasih, Mohammad
Journal of Innovation in Business and Economics Vol 4, No 1 (2013)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.659 KB) | DOI: 10.22219/jibe.v4i1.1882

Abstract

The aim of this research is to investigate the stock market reaction from the event when Jakarta Islamic Index (JII) is announced. The indication of stock market reaction was shown by appearing abnormal return during the date when the emiten are in the list of JII, and also several days before and after the annaouncement day. The method of this research is called event studies. Data collected from daily stock price from Indonesian Stock Exchange data base. By using market adjusted model, it was found that 21 stocks from JII latest list, during 11 days observation shown significant abnormal return, at 5% significant level. The conclusion from this finding is that the information of JII announcement has important content that caused the abnormal return during and around the announcement day. Moreover the information is shown a positive signal for investor, so that caused positive abnormal return
Membangun Human Capital Melalui Kepemimpinan Dan Komitmen Organisasi Nasih, Moh
AKRUAL: JURNAL AKUNTANSI Vol 2, No 2: AKRUAL: Jurnal Akuntansi (April 2011)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n2.p217-232

Abstract

AbstractEvery company is constructed through two kinds of capital, which is financial capital and intellectual capital. If the company's capital is described as a tree, the human capital, an essential part of intellectual capital, is the resin. Resin allows the tree grows, and only the human capital that enables organizations to grow and develop. Considering the strategic position of human capital, it is a compulsion for a company to develop it. The problem is how to build human capital effectively? This study aimed to identify the factors that determine the development of human capital in an organization. There are 2 (two) major factors that hypothetically influence human capital, which is leadership and organizational commitment. Leadership does not directly affect human capital. Leadership influence human capital through organizational commitment. In other words, organizational commitment is an intervening variable for the relationship or the influence of leadership on human capital. This hypothesis is based on a 'fact' that the function of leadership is oriented and intended to obtain or build the commitment of each personnel. Only committed personnel will provide their best for the organization. Only through the best contributions of every personnel, human capital can be built and developed. Leadership is useless if it can not obtain and create commitment. Personnel are useless, no matter how many and how skilfull they are, if they do not contribute the best for the organization. The presence of personnel without their comitment will be the same with their absence; even they may actually be detrimental to the organization.
Nonaudit services, audit committee characteristics and accruals quality in Malaysia Wan Zurina Nik Abdul Majid; Effiezal Aswadi Abdul Wahab; Hasnah Haron; Dian Agustia; Mohammad Nasih
Asian Journal of Accounting Research Volume ahead-of-print Issue ahead-of-print
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-09-2020-0090

Abstract

The study examines the relationship between nonaudit services (NAS) and accruals quality in Malaysia. The study also considers several important characteristics of audit committee as the determinant for accruals quality. Next, the study examines whether these characteristics mitigate the relationship between NAS and accruals quality.The study employs descriptive analysis, univariate tests and multivariate regression to investigate the potential effect of NAS on acruals quality. Data for audit committee characteristics were hand collected from annual reports downloaded from Bursa Malaysia's website.Based on 1,118 firm-year observations for the period 2009–2011, the study finds that NAS negatively impact accruals quality. This empirical result indicates that the economic bond that is created between auditors and clients restricts the auditors from performing their duty objectively. A fully independent audit committee weakens the negative relationship between NAS and auditor independence.The sample period represents a limitation since it only covers three years of data. This limitation is largely driven by the nature of data collection of NAS fees.These results contribute to Malaysia's policy deliberation to account for the effects of NAS on auditor independence and the oversight role of an audit committee. This study contributes to theoretical perspectives on accruals quality and corporate governance in Malaysia.The novelty of this research, coupled with institutional data in Malaysia, claims the originality of this research.
PERFORMANCE MANAGEMENT MODEL OF BANKING COMPANIES IN INDONESIA Moh. Nasih
MediaTrend Vol 5, No 2 (2010): Oktober
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v5i2.1783

Abstract

Bank is a financial institution with a function as an intermediary and creates its benefits through withdrawls and lending funds to the community. To obtain optimal profits, banks have to manage any resources and controlled assets. This study aimed to develop and examine the model of performance creation through asset, human cost, equity, intellectual capital and non-financial performance.The study was conducted in the Indonesian banking companies. The data obtained were processed using SEM techniques. The results show that the model developed can be accepted by probability (p) 0,277 (more than 0,05) x2 model 5.100; RMSEA 0,049 (less than 0,08) and GFI 0,985 (more than 0,90). This means that the banking company's financial performance is determined by how it is performing its function as an intermediary institution that is manifested in non-financial performance. In addition, the factor of intellectual capital, assets, human cost and the equity are together is an important determinant of superior performance of the company. As such, those factors should get attention and managed in a healthy, optimal, proportional, and cautious way.
Pengaruh CEO Dan CFO yang Memiliki Pengalaman Sebagai Auditor Terhadap Kualitas Laporan Keuangan Sigit Setya Wicaksono; Mohammad Nasih
Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.96 KB) | DOI: 10.20961/jab.v21i1.635

Abstract

The CEO and CFO's experience as auditors has a significant impact on financial reporting. This study describes the experience with the CEO and CFO experience as auditors or partners in an accounting firm. This study was conceived to find out how the CEO and CFO's experience as auditors relate to the quality of the company's financial statements. The study was conducted on non-financial companies listed on IDX in 2014-2018 and a sample of 1993 companies. The researcher uses multi-linear analysis using STATA 14 software to test whether earnings management is related to the variables mentioned above. The results show that CEOs experienced with auditors impact earnings management, while CFOs experienced with auditors do not influence earnings management.Pengalaman CEO dan CFO sebagai auditor memiliki dampak yang penting dalam menghasilkan laporan keuangan. Pengalaman dalam varibel ini digambarkan dengan riwayat kerja CEO dan CFO yang pernah menjadi auditor atau partner dari sebuah perusahaan akuntan publik. Peneliti coba menginvestigasi mengenai hubungan CEO dan CFO yang memiliki pengalaman sebagai auditor dan pengaruhnya terhadap kualitas laporan keuangan perusahaan. Penelitian dilakukan pada perusahaan non keuangan yang terdaftar di BEI pada periode 2014-2018 dengan sampel sebanyak 1993 perusahaan. Penulis menggunakan analisis linear berganda dengan menggunakan software STATA 14 untuk menguji apakah earning management terkait dengan variabel diatas. Hasil dari penelitian menunjukan bahwa CEO yang berpengalaman sebagai auditor berpengaruh terhadap earning management, sedangkan CFO yang berpengalaman sebagai auditor tidak berpengaruh terhadap earning management.
Pengaruh Public Service Motivation Dan Organizational Citizenship Behavior Terhadap Kinerja Organisasi Pemerintahan Puput Tri Tri Komalasari; Moh. Nasih; Teguh Prasetio
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 2 No. 2 (2009): Jurnal Manajemen Teori dan Terapan - Agustus 2009
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.918 KB) | DOI: 10.20473/jmtt.v2i2.2380

Abstract

Public sector organizations, namely governments, are described as “non-productive and inefficient organization”. This negative image of public sector organizations has arisen as a consequence of low public sector organization performance. Public sector performance improvement can be done by manipulating motivational dimensions of public service employee. This research aims to empirically test effect of public service motivation and organizational citizenship behavior (OCB) on organizational performance in the public sector of Indonesia. In addition, this study also focuses on individual factor of motivation, such as job satisfaction and organizational commitment. This paper employed 108 respondents that were sampled using convenient sampling. The result showed that there were positive significant influences of public service motivation and job satisfaction on organizational performance. Unfortunately, this study failed to give a proof that OCB influences organizational performance. Moreover, this study showed that there is differences level of motivational between men and women. On average, women have job satisfaction and public service motivation higher than men. This implies that women more satisfy at work than men, and women more likely to value intrinsic reward than men
Tingkat Kepatuhan Wajib Pajak Dan Tarif Pajak: Uji Pengaruh Karakteristik Pendapatan Puput Tri Komalasari; Moh. Nasih
Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol. 3 No. 2 (2010): Jurnal Manajemen Teori dan Terapan - Agustus 2010
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.957 KB) | DOI: 10.20473/jmtt.v3i2.2396

Abstract

The research was intended to investigate the relationship between tax tariff and the compliance of tax payer; and how this relationship was affected by type of income (endowed income vs earned income). The degree of the tax payer compliance was measured based on reported income. The treatment of the experiment was conducted in accordance with variables of reported income (endowed v.s. earned income) and variables of tax tariff (15% vs 30%). The testing results on the impact of endowed income towards the degree of tax payer compliance indicated that there was no distinct difference on the degree of tax payer compliance towards the application of lower tax tariff of 15% as well as higher tax tariff of 30%. This premise possibly resulted from the nature of the participants as a risk averse receiving endowed income, providing that how hard they worked, they received constant amount of incomes. The testing toward participants receiving earned income revealed that they responded positively toward the increase of tax tariff by encouraging the degree of compliance to report their tax. This issue is in line with economics theory stating that tax-evasion-gamble brings higher risks whenever the tax tariff rises. Thus, the risk faced by the tax payer will increase in the line with the incline of audit and penalty probability.
The Influence of Intellectual Capital to Financial Performance at Real Estate and Property in Jakarta Stock Exchange (JSE) Moh. Nasih; Sri Iswati
Jurnal Aplikasi Manajemen Vol 9, No 4 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

To overcome the competition, a company not only focuses on physical capital, but also focuses on intellectual capital. Company can achieve a competitive advantage and earn profit by owing intellectual capital Intellectual capital rests on a potential link between intellectual capital on one hand and corporate performance on the other hand. A company will grow up if a growing number of physical capitals in the same line with a growing number of intellectual capitals. The purpose of this empirical study is to investigate the influence of intellectual on real estate and property performance, especially financial performance. This study uses empirical data from Indonesia Capital Market Directory 2005 that issued of Jakarta Stock Exchange (JSE). This research use quantitative analysis. The population of the research is real estate and property ar listed in JSE. The hypothesis test conducted by regression analysis model with the degree of significant at 0.05. The main conclusion from this particular study is intellectual capital has influence on real estate and properly performance.
Co-Authors Dian Agustia Diarany Sucahyati Effiezal Aswadi Abdul Wahab Hanif Putra Ardianto Hasnah Haron Iman Harymawan Imelda Dian Rahmawati Madyan, Moh. Madyan, Moh. Nisful Laila Puput Tri Komalasari Sigit Setya Wicaksono Sri Iswati Teguh Prasetio Wan Zurina Nik Abdul Majid Yuanita Intan Paramitasari