UHW Perbanas | Universitas Hayam Wuruk Perbanas

Joicenda Nahumury

Joicenda Nahumury dra., M.Si., Ak., CA., CTA

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# Formal Education

Bachelor in Accounting, Faculty of Economics, Airlangga University, Surabaya(1992)
Magister in Accounting, Magister Program, Faculty of Econonics, Airlangga University, Surabaya (2007)

# Professional Certification

Certificate in Applied Approach (AA)
Certificate in Improve Basic Skill of Instructional Techniques (PEKERTI)
Certificate of Tax Consultant, BREVET (Batch A) from Artha Bhakti Foundatiom , Jakarta (1994)
Certificate of Tax Consultant, BREVET (Batch A and B) held by IAI, Institute of Indonesia Chartered Accountants (2008)
Certified in Chartered Accountant (CA) from IAI, Institute of Indonesia Chartered Accountants (2014)
Certificate in Teaching Audit (CTA) from IAPI, Institute of Certified Public Accountants (2018)

# Professional Training

Short Course of Integrated Export Import Systems, held by LM Patra Jakarta (1998)
Training of MYOB Accounting, held by Computer Laboratorium of Universitas Widya Kartika Surabaya (2011)
Training of MYOB Accounting, held by Computer Laboratorium of STIE Perbanas, Surabaya (2011)
Training for Trainer on Indonesian Financial Accounting Standards (PSAK) held by IAI, Institute of Indonesia Chartered Accountants. (2014)
In-House Training SPAP Series: Audit Reporting, held by IAPI, Indonesian Institute of Certified Public Accountants (2015)
In-House Training PSAK 68: Fair Value Measurement, held IAI, by Institute of Indonesia Chartered Accountants (2016)
In-House Training PSAK 53: Share-based Payment, held IAI, by Institute of Indonesia Chartered Accountants (2017)
In-House Training Consolidated Financial Statements, held IAI, by Institute of Indonesia Chartered Accountants (2017)
In-House Training Financial Statements Analysis, held by IAI, Institute of Indonesia Chartered Accountants (2018)

# Professional Experiences

Auditor on Accounting Service Office, KJA “SOCA BASKARA” East Java, Surabaya , Indonesia (1989 – 1992)
Financial Report Maker on PT. Karka Nutri Industri, Finna Group, Surabaya, Indonesia (1991)
Employee of Indoverse Group, Jakarta, Indonesia (1992 - 2002) . The detail roles are noted follows
1. Staff of Administration & Finance Dept on PT Andhika Wisesa Raya, Jakarta (1992 – 1994)
2. Supervisor of Administration & Finance Dept on PT Andhika Wisesa Raya, Jakarta (1995 – 1997)
3. Assistant to Administration & Finance Manager on PT Andhika Wisesa Raya, Jakarta (1998 – 1999)
4. Branch & Operation Manager on PT Surya Perkasa Mesindo, Surabaya (2000)
5. Assistant to Accounting Manager on PT. Indomesin Megarona, Jakarta (2001)
6. Head of Tax Division on PT. Satria Mesindo Buana, Jakarta (2002)
Special Staff of Finance Director on Regional Company, PD Pasar Surya, Surabaya , Indonesia (2004 – 2006)
Independent Auditor of Public Accountant Firm onThomas Blacius, Widartoyo & Patners (2009 - 2014)

# Organizational Experiences

Member of IAI, Institute of Indonesia Chartered Accountants, (2008-2023)
Member of the Committee of IAI, Institute of Indonesia Chartered Accountants, East java region, Surabaya (2008-2017)

# Expertise

Intermediate & Advance Accounting
International Accounting
Tax Accounting
Audit of Company Financial Statements
Auditing based on Computer Program

# Award & Recognition

Member of Committee of Regional Public Sector Conference (RPSC), IAI, Institute of Indonesia Chartered Accountants, East Java region, Surabaya (2013)
Secretary of Accounting Research Center (Pusat Kajian Akuntansi). Universitas Hayam Wuruk Perbanas, Surabaya (2019 – now)
Consultant of Project “Determining Cost & Sales Price of Port Services” on PT. Pelindo III, Tanjung Perak, Surabaya, Indonesia (2020)

# Publications

Nahumury, J. (2010). Pengaruh Total Aktiva, Jumlah Sekuritas, Perputaran Portofolio, Laba/Rugi Operasi dan Opini Akuntan terhadap Audit Delay pada produk Reksa Dana di Indonesia. Jurnal Akuntansi “AKRUAL” , 2(1), 1-19
Khasanah, I., & Nahumury, J. (2013). The factors affecting auditor switching in manufacturing companies listed in Indonesia Stock Exchange (BEI). The Indonesian Accounting Review, 3 (2), 203-212.
Setiawan, G., & Nahumury, J. (2014). The effect of board of commissioners, audit committee, and stock ownership concentration on audit report lag of banking companies in Indonesia Stock Exchange . The Indonesian Accounting Review 4 (1), 15-28.
Kistini, D.S., & Nahumury, J. (2014). The effect of public accounting firm size, financial distress, institutional ownership, and management change on the auditor switching in manufacturing companies listed in Indonesian Stock Exchange. The Indonesian Accounting Review 4 (2), 185-194 .
Kartika, TPD., & Nahumury, J. (2014). The effect of litigation risks to earnings management using audit quality as moderating variable. Journal of Economics, Business, & Accountancy, Ventura 17 (2), 303-312
Siregar, A.D., & Nahumury, J. (2015). The effect of professionalism and locus of control on the auditor’s job performance with working motivation as intervening variable . The Indonesian Accounting Review 5 (2), 197-206
Ahmar, N., Pujiati, D., & Nahumury, J. (2016). Satu dekade investigasi interlocking directorate: sebuah model deteksi praktik monopoli? . Jurnal Akuntansi Multiparadigma 7 (3), 437-446.
Nafiroh, S., & Nahumury, J. (2017). The influence of intellectual capital on company value with financial performance as an intervening variable in financing institutions in Indonesia. The Indonesian Accounting Review 6 (2), 159-170.
Nahumury, J., Utama, W., & Suryaningrum, D.H., (2018). The Compliance of Motor Vehicle Taxpayers: An Experimental Research. Journal of Accounting and Strategic Finance 1 (2).
Sembiring, C.L., & Nahumury, J. (2018). Mitigasi Manipulasi Laba Aktivitas Riil dengan Keefektifan Internal Governance Studi pada Perusahaan Publik di Indonesia. Berkala : Akuntansi dan Keuangan Indonesia 3 (02), 1-22.
Nanda, A.P., & Nahumury, J.(2018). The effect of financial performance, board of commissioners, blockholder ownership, auditor type and firm age on voluntary disclosure. The Indonesian Accounting Review 8 (2), 145-161.
Budiana, K.M.; Djuwari, D., Nahumury, J., & Irwandi, S.A (2018) . Pelatihan Penulisan Karya Tulis Ilmiah Bagi Guru-Guru SMA/SMK/MA se Surabaya, Gresik dan Sidoarjo di STIE Perbanas Surabaya. SENIAS: Seminar Nasional Hasil Pengabdian kepada Masyarakat , 2018, 299-304
Dianova, A., & Nahumury, J., (2019). Investigating the effect of liquidity, leverage, sales growth and good corporate governance on financial distress. Journal of Accounting and Strategic Finance 2 (2), 143-156.
Irwandi, S.A., Samekto, A., Arlinda, A., Nahumury, J., Vonialita, V. & Anisa, I.A., (2022). Characteristics of management accounting information systems, participation in budgeting, business strategy and environmental uncertainty on managerial performance . Eqien - Jurnal Ekonomi dan Bisnis 11 (04), 560–568-560–568.
Irwandi, S.A., Kholid, I., Tianto, R., Putri, A.H., Laily, Z., Yohana, R., & Nahumury, J., (2023). Program pengabdian masyarakat penerapan sistim informasi akuntansi penerimaan kas pada umkm. Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat 3 (1), 40-50

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