Article Per Year (5 Year)
p-Index From 2019 - 2024
1.048
P-Index
This Author published in this journals
All Journal Jurnal Dinamika Akuntansi TEMA (Jurnal Tera Ilmu Akuntansi) AKRUAL: Jurnal Akuntansi Budimas : Jurnal Pengabdian Masyarakat Jurnal Sistem Informasi, Akuntansi dan Manajemen
Nurmadi Harsa Sumarta, Nurmadi Harsa
UNIVERSITAS SEBELAS MARET
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
MANAGEMENT BACKGROUND, INTELLECTUAL CAPITAL AND THE FINANCIAL PERFORMANCE OF INDONESIAN BANKING Widowati, Elizabeth Hutami; Sumarta, Nurmadi Harsa; Pradono, Noel Singgih Haryo
Jurnal Dinamika Akuntansi Vol 8, No 2 (2016): September 2016
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v8i2.9311

Abstract

This research aims to determine the effect of accounting education background, MBA education background, and the proportion of Chinese ethnic as well as intellectual capital measured by VAIC method on conventional banking financial performance in Indonesia. The population in this study is the entire conventional banking companies listed on Indonesia Stock Exchange that has been operating over the range of 2012-2015, so we get a sample totalling 29 companies. This research used Eviews 7 software to conduct panel data regression analysis. The results showed that accounting education background and Chinese ethnic are not significantly affecting financial performance. Meanwhile MBA education background and VAIC are significantly affecting financial performance (ROA).
INTERNET-BASED INFORMATION DISCLOSURE PRACTICES: DOES REPUTATION OF AUDITOR MATTERS? Nurrachma, Claudia Sheva; Sumarta, Nurmadi Harsa; Bandi, Bandi
TEMA Vol. 24 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

This study aims to examine the Internet-based information disclosure in financial companies listed on the Indonesia Stock Exchange (IDX) by examining profitability, leverage, age, companies size, growth, performance, auditor’s reputation and firm performance audited by Big four as companies characteristics and for website characteristics by general and financial companies information, company news or event and financial and corporate governance internet based report. The population of this study is financial companies listed on the Indonesia Stock Exchange between the years of 2011-2013, while the samples consist of 210 companies. This research uses a secondary data derives from the annual reports and corporate website. The technique used to test the hypothesis is multiple linear regression analysis techniques. The results indicate that auditor reputation, firm performance and firm performance audited by Big four has no effect because the company's performance is not only influenced by the auditor but the manager and administrator of the company's website do not involve auditors in disclosure financial information of the internet based. The study also finds that leverage and size firm has a significant effect on the study through internet-based information disclosure. In contrast, profitability, age, growth does not have a significant influence on this study.
CEO ACCOUNTING EXPERTISE: ITS IMPACT ON FINANCIAL STATEMENT QUALITY IN INDONESIAN PUBLIC FIRMS Sumarta, Nurmadi Harsa; Amidjaya, Prihatnolo Gandhi
TEMA Vol. 24 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

Following the growing access to firms' financial reports, we investigate the role of CEO accounting expertise on financial report quality in Indonesian listed firms. We analyze secondary data from 92 Indonesian listed firms in all industry sectors using multiple linear regression analysis. Our findings demonstrate that CEO accounting expertise positively affects financial report quality, by having more reliable financial information, better audit opinion, and on-time financial report submission. Our study provides implications to Indonesian firms to provide accounting knowledge to the CEO so that it would help build better accounting policies and practices to produce high-quality financial statements. This is very important as financial report quality increasingly provides positive implications to firms to achieve better accountability and market performance.
The Corporate Social Responsibility Disclosure Reflect Ethical and Provides A Signal in the Form of Good News Zaman, Muhammad Zaki Adriansyah; Supriyono, Edy; Sumarta, Nurmadi Harsa; Joseph, Corina
AKRUAL: JURNAL AKUNTANSI Vol 15 No 2 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v15n2.p137-150

Abstract

ntroduction/Main Objectives: The study's novelty examines the effect of CSR disclosure on twofactors that appear within the company: internal factors in the form of earnings management bycompany management and external factors in the form of investors’ responses by investors outsidethe company. Background Problems: This study aims to test empirical evidence about the effect ofCSR disclosure on earnings management and investors’ response to the non-financial sector ofcompanies in Indonesia. Research Methods: The research data is sourced from 720 sustainabilityreports and annual report data of non-financial companies listed on the IDX during 2018-2021with a purposive sampling method. Finding/Results: The results showed that CSR disclosure hurtsearnings management and positively affects investors’ responses. Conclusion: This study indicatethat CSR disclosure reflects ethical behaviour so that financial reports are more transparent andearnings management practices will decrease, while CSR disclosure provides a signal in the formof good news that could attract investors to buy company shares.
Pelatihan Video Pendek Untuk Promosi Produk UMKM Wijaya, Ibrahim Fatwa; Prabowo, Muhammad Agung; Widjajanto, Anis; Supriyono, Edy; Sumarta, Nurmadi Harsa
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.11437

Abstract

Masa pandemic Covid-19 yang berkepanjangan memiliki dampak negative yang signifikan terhadap usaha mikro. Survey OJK-BCG pada bulan Oktober 2020 menyebut bahwa usaha mikro merupakan golongan usaha yang paling terdampak oleh pandemic ini dibanding usahakecil maupun menengah. Selain itu, permasalahan yang dihadapi usaha mikro adalah adanya keterbatasan dalam melakukan peningkatan kualitas produk dan digitalisasi, tidak terkecuali usaha mikro mitra Masyarakat Ekonomi Syariah (MES) Surakarta. Oleh karena itu, sebagai upaya untuk membantu usaha mikro melakukan transformasi digital diperlukan adanya sebuah kegiatan pelatihan sebagai bekal usaha mikro dalam menghadapi era digital. Konsep sharing knowledge dan sharing facilities dipilih sebagai altenatif yang tepat untuk mempermudah peningkatkan kualitas produk dan transformasi digital. Sharing knowledge antara perguruan tinggi dengan usaha mikro penting dilakukan untuk memberikan pemahaman pelaku usaha mikro untuk meningkatkan kualitas produk dan pemasaran mulai dari branding, pembuatan konten, dan pemanfaatan platform digital. Setelah usaha mikro memiliki dasar yang memadai untuk peningkatan kualitas produk, maka perlu dilanjutkan dengan program sharing facilities untuk mengurangi biaya, dimana masing-masing pelaku usaha tidak perlu mengeluarkan uang yang cukup besar untuk membeli peralatan pendukung digitalisasi. Maka dari itu, kegiatan pelatihan foto produk dan pembuatan video pendek menjadi isu penting mengingat customer memiliki ketertarikan yang tinggi untuk membeli produk dikarenakan gambar atau video yang diunggah oleh pelaku UMKM.
Peran Ulama dalam Pengembangan Industri Halal Wijaya, Ibrahim Fatwa; Prabowo, Muhammad Agung; Widjajanto, Anis; Supriyono, Edy; Sumarta, Nurmadi Harsa
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.11441

Abstract

Penelitian menyebutkan bahwa religiusitas masyarakat, awareness mengenai kehalalan sebuah produk dan sertifikasi halal menjadi determinan niat untuk membeli produk makanan, minuman, dan kosmetik. Di sisi lain, pengusaha mikro dan kecil masih banyak mengalami kesulitan dalam pengurusan sertifikasi halal produk-produk mereka. Peran ulama dalam mengembangkan industry halal dinilai sangat penting. Pengabdian masyarakat ini bertujuan untuk mengembangkan industry halal melalui peran ulama. Ulama dapat berperan dalam dua hal utama: (1) Melakukan edukasi kepada pengusaha dan masyarakat yang memiliki usaha untuk mengurus sertifikasi halal; dan (2) Melakukan sosialisasi kepada masyarakat untuk selalu aware dengan produk halal. Pengabdian masyarakat ini dilaksanakan dengan berkolaborasi bersama Masyarakat Ekonomi Syariah Surakarta yang memiliki mitra UMKM binaan di wilayah Solo Raya serta Komisi Ekonomi Majelis Ulama Indonesia Kota Surakarta.
Pengaruh Corporate Governance Terhadap Kinerja Keuangan Perbankan Pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia) Febriyani, Teavionita Sagian; Supriyono, Edy; Sumarta, Nurmadi Harsa
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024)_forthcomi
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

This study was conducted to empirically test how corporate governance affects the financial performance of conventional banking sector companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. Corporate governance variables include institutional ownership, independent committee members, managerial ownership, and frequency of audit committee meetings. As a proxy for bank financial performance, return on equity (ROE) is used. The sample was selected using purposive sampling technique by collecting data from the company's annual report, which resulted in 200 data observations. Panel data regression was used as the research analysis method. The study showed a positive effect of institutional ownership, frequency of audit committee meetings, and managerial ownership on the financial performance of conventional banks. However, a significant influence on the financial performance of conventional banks is not shown by the independent commissioner variable. While control variables such as firm size have a positive influence on the financial performance of conventional banks, the leverage ratio does not significantly affect financial performance. Firm age, on the other hand, shows a negative influence on the financial performance of conventional banks.
Co-Authors Amidjaya, Prihatnolo Gandhi Bandi Bandi, Bandi Edy Supriyono Elizabeth Hutami Widowati, Elizabeth Hutami Febriyani, Teavionita Sagian Joseph, Corina Muhammad Agung Prabowo, Muhammad Agung Noel Singgih Haryo Pradono Nurrachma, Claudia Sheva Widjajanto, Anis Wijaya, Ibrahim Fatwa Zaman, Muhammad Zaki Adriansyah