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Budget Participation dan Psychological Capital Pada Creative Attitude di Sekolah Muhammadiyah Unggul Jawa Timur Junjunan, Mochammad Ilyas; Nawangsari, Ajeng Tita; Abdani, Fadlil
Journal of Accounting Science Vol. 4 No. 2 (2020): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i2.1080

This study aims to examine the level of budget participation and physicological capital toward the creative attitude in Sekolah Muhammadiyah Unggul Jawa Timur. We used 148 combined sample which consist of educators and education staff who participated in the 2018 budget preparation. The variables used in this study are participation and physicological capital which are measured by a person’s positive mental state including resilience, optimism, hope and self efficiacy. The study indicate that the budget participation in a supportive school environment will have a positive impact on the behavior of teachers and employeesin creating new innovate and supperior programs.

Analysis of the Use of Surplus and ISAK 35 in Non-Profit Financial Statements: Evidence from NU Insan Cendikia Kediri Nadhifa, Tsania Qotrunnada; Abdani, Fadlil
Maliki Islamic Economics Journal Vol 3, No 2 (2023): Maliki Islamic Economics Journal
Publisher : Faculty of Economics UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/miec.v3i2.26295

The aim of this research is to evaluate the application of ISAK 35 in preparing financial reports for non-profit entities and the Regulation of the Minister of Finance of the Republic of Indonesia number 68/pmk. 03/2020 in using excess balance in non-profit entities. The background to this research is the incompatibility between the Foundation's financial reports and ISAK 35 and the absence of administration regarding reporting on the use of surplus at the Foundation. This is due to the lack of knowledge of the applicable financial regulations by the parties who regulate the Foundation's finances. The type of research used in this research is case study research. So, the results and conclusions of this research only apply to the NU Insan Cendikia Education Foundation, Kediri City. The results of this research show that the NU Insan Cendikia Education Foundation in Kediri City in preparing financial reports is still simple, then it has been adjusted by the researcher to the applicable regulations, namely ISAK 35. In using the surplus of the NU Education Foundation, Insan Cendikia has implemented the applicable regulations, namely Regulation of the Minister of Finance of the Republic of Indonesia number 68/pmk. 03/2020 by using it again to procure its own infrastructure in the first and second years after the remaining balance has been used, but the Foundation has not carried out administration.

The Influence Of Financial Ratios And Industry Specifics On The Profitability Of Sharia Banking Companies With Credit Risk As Moderator Wardani, Alfionita Kusuma; Abdani, Fadlil
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

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

The main objective of this research is to examine the influence of financial ratios on the profitability of companies, with credit risk as a moderating variable. The population in this study includes all banking companies registered with the Financial Services Authority (OJK) from 2019 to 2023. The analysis used includes panel data selection tests. This study found that current ratio can affect a company's profitability because the company has enough current assets to cover its short-term liabilities, while the debt to equity ratio and industry specifics do not affect the company's profitability. Additionally, this research can provide information related to the factors that influence the profitability of Islamic banking companies, so that companies can improve their profitability. Furthermore, for investors, this research can also serve as a consideration for assessing the profitability of Islamic banking companies before investing.

BUKTI EFISIENSI BANK SYARIAH DI INDONESIA DAN MALAYSIA: ROA, BANK SIZE DAN NPF Wardana, Guntur Kusuma; Abdani, Fadlil
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 1 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i1.1026

The study aims to determine the efficiency level of Islamic Commercial Banks in Indonesia and Malaysia, as well as the effect of Return on Assets (ROA), Bank size and Non-Performing Financing (NPF) on the efficiency of Islamic Commercial Banks in Indonesia and Malaysia for the 2015-2020 period by using Tobit regression test. The type of research carried out is quantitative research with a descriptive approach. Purposive sampling is a sampling method used in this study with a sample of 5 Islamic Commercial Banks in Indonesia and Malaysia. The results of the study indicate that all Islamic Commercial Banks in Indonesia during the study period were efficient as a whole in the research sample as many as 3 Islamic Commercial Banks, while the National Khazanah Bank of Malaysia, there were Islamic banks that were still not efficient as many as one Islamic bank and one other bank the results were efficient. The results of the Tobit regression test state that the ROA and NPF variables have a significant effect on efficiency. In contrast, Bank size has no significant effect on efficiency.

The Influence Of Financial Ratios And Industry Specifics On The Profitability Of Sharia Banking Companies With Credit Risk As Moderator Alfionita Kusuma Wardani; Fadlil Abdani
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10175

The main objective of this research is to examine the influence of financial ratios on the profitability of companies, with credit risk as a moderating variable. The population in this study includes all banking companies registered with the Financial Services Authority (OJK) from 2019 to 2023. The analysis used includes panel data selection tests. This study found that current ratio can affect a company's profitability because the company has enough current assets to cover its short-term liabilities, while the debt to equity ratio and industry specifics do not affect the company's profitability. Additionally, this research can provide information related to the factors that influence the profitability of Islamic banking companies, so that companies can improve their profitability. Furthermore, for investors, this research can also serve as a consideration for assessing the profitability of Islamic banking companies before investing.

BUDGET PARTICIPATION AND BUDGETARY SLACK: THE MEDIATING EFFECT OF AUTONOMOUS BUDGET MOTIVATION Novi Lailiyul Wafiroh; Fadlil Abdani; Fajar Nurdin
Jurnal Akuntansi Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.3.287-300

The purpose of our research is to provide empirical evidence of what and how participation in budgeting relates to the creation of budgetary slack conducted by managers through autonomous budget motivation. This research is expected to contribute to research and practice in the field of management accounting. Hypothetical testing is done empirically by collecting data through questionnaire dissemination surveys in various companies located in East Java. Data testing is performed with the help of the SmartPLS 3.0 app. The results of the data analysis showed that increased participation in budget preparation by managers from various departments led to a decrease in the creation of budgetary slack by managers. Nevertheless, the data test results were unable to prove that autonomous budget motivation was able to act as a mediation variable in the relationship between budget participation and budgetary slack. The results of the study indicate that only by actively participating in the budget preparation process, can directly reduce the tendency of employees to create budgetary slack without waiting for the high motivation of autonomous budgets that employees have first. Keywords: Budget participation, Budgetary Slack, Autonomous Budget Motivation

THE ROLE OF FRAUD HEXAGON IN DETECTING FRAUDULENT FINANCIAL REPORTING: STUDY ON FINANCIAL SECTOR COMPANIES Ningrum, Mamlucha Fitriya; Abdani, Fadlil
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2176

This study aims to analyze the role of fraud hexagon on fraudulent financial reporting in the financial sector companies. Financial statements assess an entity's performance and provide important information for stakeholders. However, despite being required to be transparent, financial statements remain vulnerable to manipulation (fraudulent financial reporting) to attract investors, especially in the financial services industry. Information asymmetry theory describes the imbalance of information between parties, while the fraud hexagon extends previous fraud theory with six factors: pressure, opportunity, rationalization, capability, arrogance, and collusion. This study uses logistic regression on the financial sector companies listed on the IDX. The investigation shows that pressure (financial targets) has a negative effect on fraudulent financial reporting, while variables such as opportunity, rationalization, capability, arrogance, and collusion have no significant effect on fraudulent financial reporting.

Evaluasi Penerapan Metode Full Costing Terhadap Akurasi Penetapan Harga Pokok Produksi Pada Sektor Peternakan Ayam Petelur Subaidi, Ahmad; Abdani, Fadlil; Annas, Hafidhun
Jurnal Ilmiah Global Education Vol. 5 No. 4 (2024): JURNAL ILMIAH GLOBAL EDUCATION, Volume 5 Nomor 4, Desember 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v5i4.3418

This study aims to analyse the application of the full costing method in determining the cost of production at UD. Barokah Jaya, a layer chicken farming business located in Malang Regency. The urgency of this research arises from the need to understand how effective cost management can increase business profitability, especially in the context of increasingly fierce competition in the livestock industry. The research method used was qualitative with a descriptive approach. Data collection was conducted through in-depth interviews with owners and employees, direct observation of the production process, and documentation of the company's financial and operational data. Data analysis was conducted by categorising the information obtained, identifying cost components, and comparing the results of calculations using the full costing method with previously applied methods. The research findings show that the application of the full costing method provides a more comprehensive picture of production costs, thus assisting management in making more informed selling price decisions. The results and discussion indicate that by using this method, UD. Barokah Jaya can identify cost components more accurately, improve operational efficiency, and maximise profitability. As a recommendation, it is suggested that the company continue to implement and develop the full costing method, as well as conduct training for employees related to cost management to improve financial performance in the future. This research is expected to serve as a guide for similar businesses in applying more effective methods in cost management

THE INFLUENCE OF MANAGERIAL OWNERSHIP, INSTITUTIONAL OWNERSHIP, GROWTH OPPORTUNITIES AND PROFITABILITY ON ACCOUNTING CONSERVATISM WITH LEVERAGE AS A MODERATING VARIABLE Dawsaryan A.S, Muhammad Rifkan; Abdani, Fadlil
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.451

This study aims to analyze the effect of managerial ownership, institutional ownership, growth opportunities, and profitability on accounting conservatism with leverage as a moderating variable in technology companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative descriptive method using secondary data obtained through the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id. The sample of this study included a total of 46 technology companies and those that met the criteria were 12 companies for the period 2021-2023. The analysis method used is panel data regression with a moderation model. The results of hypothesis testing from this study prove that growth opportunities and profitability have a significant effect on accounting conservatism. Institutional ownership affects accounting conservatism but is not significant. While managerial ownership shows an influence even though it is not significant. Leverage can significantly influence management and institutional ownership on accounting conservatism, but cannot moderate the effect of growth opportunities and profitability on accounting conservatism.

THE ROLE OF FRAUD HEXAGON IN DETECTING FRAUDULENT FINANCIAL REPORTING: STUDY ON FINANCIAL SECTOR COMPANIES Ningrum, Mamlucha Fitriya; Abdani, Fadlil
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 2 (2024): October 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i2.2176

This study aims to analyze the role of fraud hexagon on fraudulent financial reporting in the financial sector companies. Financial statements assess an entity's performance and provide important information for stakeholders. However, despite being required to be transparent, financial statements remain vulnerable to manipulation (fraudulent financial reporting) to attract investors, especially in the financial services industry. Information asymmetry theory describes the imbalance of information between parties, while the fraud hexagon extends previous fraud theory with six factors: pressure, opportunity, rationalization, capability, arrogance, and collusion. This study uses logistic regression on the financial sector companies listed on the IDX. The investigation shows that pressure (financial targets) has a negative effect on fraudulent financial reporting, while variables such as opportunity, rationalization, capability, arrogance, and collusion have no significant effect on fraudulent financial reporting.

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