Article Per Year (5 Year)
p-Index From 2021 - 2026
1.556
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Devotion: Journal of Research and Community Service Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Sustainability Accounting and Management CONTABILITA: Journal of Accounting and Finance
Yudi Jemiran
Universitas Bina Sarana Informatika (UBSI)
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
THE ROLE OF MACRO-MONETARY POLICY ON ISLAMIC BANKING STABILITY IN THE BUSINESS CYCLE IN INDONESIA: STUDY OF KEYNES'S THEORY AND IBN KHALDUN'S THEORY Yudi Yudi
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1517.178 KB) | DOI: 10.31955/mea.v6i3.2558

Abstract

According to the theory of Keynes and Ibn Khaldun, the government must be in control of the national economy with active policies to influence the movement of the economy. The macro-monetary policy can reduce output imbalances through macro-monetary instruments to influence credit growth, affecting aggregate demand. This study aims to analyze the role of macro-monetary policy on Islamic banking stability in the business cycle in Indonesia. This study used the Vector Error Correction Model (VECM) simultaneous equation method with the Eviews-12 program. This study used secondary data on Islamic banks from various institutions such as the Financial Services Authority, Bank Indonesia and the Central Bureau of Statistics. The secondary data in this study are Islamic banks from 2008 to 2021. This research resulted in findings that, in the long-term business cycle, Statutory Reserves positively influence Islamic banking financing. Buffer capital or Capital Buffer and Non-Performing Financing negatively influence sharia banking financing. Meanwhile, economic growth or Gross Domestic Product does not affect sharia banking financing. Meanwhile, in the short term, none affects sharia banking financing. The results of the Impulse Response Function (IRF) and Forecast Error Variance Decompositions (FEVD) show that the shock of the Statutory Reserves and Buffer Capital makes the most significant contribution to sharia banking financing in the long-term business cycle. The results of this study can encourage Islamic banks to use macro-monetary instruments in controlling Islamic financing as a proxy for the stability of Islamic banking in Indonesia to control the distribution of financing in a balanced, prudent and quality manner in the business cycle. Then it can anticipate losses and not disrupt the stability of Islamic Banks.
Pengaruh peredaran uang kartal, uang elektronik, kurs, suku bunga SBI dan harga bahan bakar minyak terhadap inflasi di Indonesia Yudi, Yudi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

This study aims to analyze the effect of circulation of currency, electronic money, exchange rates, SBI interest rates and fuel oil prices on inflation in Indonesia. This research is motivated by the development of electronic money and the decreasing of currency in the community so that it plays a role in increasing inflation. The method in this study is through a quantitative approach. This research uses multiple linear regression with Ordinary Least Square method of Eviews-12 program. The results of this study prove that simultaneously the circulation of currency, electronic money, exchange rates, SBI interest rates and fuel oil prices have a significant effect on inflation. But partially, electronic money, SBI interest rates and fuel oil prices have a significant effect on inflation. While the circulation of currency and exchange rate has no significant effect on inflation. By looking at the results of this study, it is expected to be useful, especially for monetary authorities in formulating appropriate policies related to currency, electronic money, exchange rates and SBI interest rates to control inflation. Likewise, it is expected to be useful for the Government in managing fuel oil prices that can control inflation in Indonesia.
How Belief System as The Best Driver of Control in Increasing Performance Yudi Yudi; Yvonne Augustine
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.961

Abstract

Based on the essence of contingency theory and resource-based view, this research focuses on examining the influence of the management control system (MCS) on the performance of Indonesian public health sector organizations from both financial and non-financial perspectives such as sustainability practices mediated by organizational learning. The research technique used in this study included distributing questionnaires to 172 respondents from health service facilities in 22 provinces in Indonesia. The outcome of this study showed that there was a significant positive impact of MCS elements and organizational learning to organizational performance except for the diagnostic control system. Organizational learning mediates belief system on organizational performance. The conclusion of this study is expected to benefit the health practitioners and regulators aimed at promoting effectiveness of MCS practices on the performance of public sector organizations, especially belief systems as the best driver of control in increasing performance. The originality of this research is a study that investigates the complete elements of the MCS on the performance of public health sector organizations from both financial and non-financial perspectives such as sustainability practices, in addition to using organizational learning capabilities as mediation.
Interpretive Paradigms in Accounting Research Methodology: A Philosophy of Science Approach – Gadamer's Hermeneutics Yudi, Yudi
Devotion : Journal of Research and Community Service Vol. 4 No. 11 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v4i11.601

Abstract

This article discusses interpretive paradigms in accounting science research methodology. The methodology discussed refers to the philosophy of hermeneutics developed by Hans-Georg Gadamer, namely subjective hermeneutics. One of the developments in the philosophy of hermeneutics is adopted its application to the field of accounting through an intrerpretive paradigm. The discussion in this article is expected to enrich knowledge in the study of interpretation paradigms in the field of accounting with a hermeneutic approach.
HOW 'BLUE' DO MARINE AND FISHERIES COMPANIES SUPPORTING SDG 14? Fadillah, Haqi; Yudi
Media Riset Akuntansi, Auditing & Informasi Vol. 25 No. 2 (2025): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v25i2.19717

Abstract

The aim of this study is to identify whether the aquaculture and wild fisheries sector entities in Indonesia have fully disclosed the blue economy report. The utilisation of descriptive analysis and content analysis is employed to quantify the extent of blue economy disclosure in annual reports. The technique used is the scoring technique from the indicators of Law No. 32 of 2014 regarding Maritime which was last amended into Law Number 11 of 2020 regarding Job Creation in the Maritime and Fisheries Sector and GRI 13: Agriculture, Aquaculture and Wild Fisheries. The study result shows that the average disclosure is only in narrative and numerical form. Entities have not presented it using tables, graphs, or trends. The disclosure score, which is still very minimal, indicates that these companies have not based their sustainability report preparation on Law Number 11 of 2020 and GRI 13.
Accounting Information Systems, The Quality of Financial Statements and Internal Control Systems as a Moderation Variable Yudi Jemiran
CONTABILITA : Journal of Accounting and Finance Vol. 1 No. 1 (2025): Contabilita: Journal of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

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

Abstract

This study aims to determine the effect of Accounting Information Systems on the quality of Financial Statements in moderation by the Internal Control System. The population in this study is the entire SKPD in Denpasar City Government. Sample determination is done by Purposive sampling method. This study used primary data. Respondents in this study amounted to 83 respondents. The method of data analysis used is Moderated Regression Analysis. The results showed that Accounting Information Systems have a positive effect on the quality of financial statements but the Internal Control System is moderate the influence of Accounting Information Systems on the quality of financial statements
Transition from SAK ETAP to SAK EMKM at the Association of Blood Management Units, Blood Banks and Plasma Banks of Indonesia: an analysis of challenges and opportunities Yudi Jemiran; Richard Andrew
CONTABILITA : Journal of Accounting and Finance Vol. 2 No. 1 (2026): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v2i1.941

Abstract

This study aims to examine the various challenges and opportunities faced by the Association Blood Management Units, Blood Banks and Plasma Banks of Indonesia in the process of transition from Financial Accounting Standards of entities without public accountability (SAK ETAP) to Financial Accounting Standards of private entities (SAK EMKM). The approach used is qualitative with phenomenological design, involving internal auditors, external auditors, and accounting staff as the main informants. Data collection was conducted through semi-structured interviews and analyzed using thematic analysis techniques. The results showed that the implementation of SAK EMKM raises various obstacles, especially related to the complexity of the standard, the need for adjustment of internal systems, as well as the limitations of Human Resource competence. On the other hand, the implementation of SAK EMKM provides benefits in the form of improving the quality, consistency, and credibility of financial statements, as well as encouraging the professionalism of accounting personnel. With the right adaptation strategy, this transition has the potential to provide long-term added value in strengthening the governance and reliability of association organization financial reporting.
THE EFFECT OF DISCRETIONARY AND NON-DISCRETIONARY INCOME SMOOTHING AND CAPITAL BUFFER ON CREDIT GROWTH: MODERATED BY LIQUIDITY RISK Yudi Yudi; Sistya Rachmawati
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i2.12806

Abstract

ABSTRACTThis study aims to examine the effect of discretionary and non-discretionary income smoothing and capital buffers on credit growth, moderated by liquidity risk. This study uses data regression analysis with a fixed-effects model. The study sample consisted of 170 respondents, consisting of 36 banking companies listed on the Indonesia Stock Exchange from 2020 to 2024. The results of this study show a significant positive effect of discretionary and non-discretionary income smoothing and capital buffers on credit growth. Liquidity risk has no effect on credit growth, and the interaction with discretionary income smoothing has been proven to strengthen this effect, indicating as quasi-moderation. However, when liquidity risk interacts with non-discretionary income smoothing and capital buffers, the interaction is proven not to strengthen the effect, indicating as predictor moderation. Originality this study offers important insights for regulators and practitioners regarding the impact of income smoothing and capital buffers in controlling credit growth during the COVID-19 pandemic.ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh perataan laba diskresioner, dan non-diskresioner dan modal penyangga terhadap pertumbuhan kredit bank yang dimoderasi oleh risiko likuiditas. Penelitian ini menggunakan analisis regresi data dengan fixed effect model. Sampel penelitian ini sebanyak 170 terdiri dari 36 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2024. Hasil studi ini membuktikan adanya pengaruh positif signifikan perataan laba diskresioner dan non-diskresioner dan modal penyangga terhadap pertumbuhan kredit. Risiko likuiditas tidak berpengaruh terhadap pertumbuhan kredit, namun setelah diinteraksikan dengan perataan laba diskresioner, terbukti memperkuat, yang disebut sebagai kuasi moderasi. Risiko likuiditas diinteraksikan dengan perataan laba non-diskresioner dan penyangga modal, terbukti tidak memperkuat, yang disebut sebagai moderasi prediktor. Orisinalitas studi ini menawarkan wawasan penting bagi regulator dan praktisi tentang dampak perataan laba dan modal penyangga dalam mengendalikan pertumbuhan kredit masa pandemic covid-19
Co-Authors Fadillah, Haqi Richard Andrew Sistya Rachmawati Yvonne Augustine