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All Journal AKUNTABILITAS JEB17 : Jurnal Ekonomi dan Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Sustainable : Jurnal Akuntansi Penamas: Journal of Community Service Jurnal Audit dan Perpajakan Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan JIFA (Journal of Islamic Finance and Accounting)
Ubaidillah, Moh.
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Kompetensi, Skeptisme Profesional dan Budaya Organisasi terhadap Efektivitas Audit Aparat Inspektorat dengan Independensi sebagai Variabel Moderasi Ubaidillah, Moh.
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i1.1207

Abstract

This study aims to determine the influence of professional skepticism, competence and organizational culture on the effectiveness of auditing inspectorate apparatus with independence as a moderating variable. This research is a quantitative study of primary data by using questionnaires distributed to the inspectorate. The sample of this research is Madiun Residency with saturation sampling method. The results of this study indicate the competence has a positive effect on the audit of the inspectorate apparatus with the independence as the moderation variable. Professional skepticism has no effect on the effectiveness of the audit of the inspectorate apparatus with independence as a moderating variable. Furthermore, organizational culture negatively affects the effectiveness of the audit of the inspectorate apparatus with independence as a moderating variable. Keywords: Audit Effectiveness, Independence, Competence, Professional Skepticism, Organizational Culture JEL Classification: H 83, M54
Pengaruh Tata Kelola Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Profesionalisme Sdm Dan Integritas Sebagai Variabel Intervening Ubaidillah, Moh.
JIFA (Journal of Islamic Finance and Accounting) Vol. 2 No. 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v2i1.1590

Abstract

Penelitian ini bertujuan untuk mengetahui dan memperoleh bukti empiris tentang pengaruh tata kelola terhadap akuntabilitas pengelolaan dana desa dengan profesionalisme SDM dan integritas sebagai variabel intervening. Pengambilan sampel dalama penelitian ini menggunakan metode purposive sampling yang menghasilkan sampel 122 responden atau Desa dari 18 Kecamatan Kabupaten Magetan. Metode analisis data penelitian ini menggunakan analisis Structural Equation Modeling (SEM) dengan Partial Least Squares (PLS). Hasil penelitian menunjukkan bahwa tata kelola berpengaruh positif terhadap akuntabilitas pengelolaan dana desa dengan profesonlisme SDM sebagai variabel intervening. Selanjutnya, tata kelola berpengaruh positif terhadap akuntabilitas pengelolaan dana desa dengan integritas sebagai variabel intervening Keywords: Financial Governance of Village, The Village Fund Allocation Accountability, Professionalism, Integrity JEL Classification code: C12, C83, G41,H83
Peningkatan Millenial Anti Bokek melalui capital market investment for beginners pada Siswa MAN 2 Magetan Fitria, Fitria; Ubaidillah, Moh.
Penamas: Journal of Community Service Vol. 2 No. 1 (2022): Penamas: Journal of Community Service
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.978 KB) | DOI: 10.53088/penamas.v2i1.229

Abstract

The low-middle economic family background makes the welfare of MAN 2 Magetan students far from qualified. The condition of students who are still in school and do not have the skills to make students unable to become freelancers. This community service activity aims to provide alternative solutions to student problems by providing knowledge and assistance regarding capital market investment so that students can get additional pocket money. The essence of this community service activity is the contribution in overcoming the mission, which is the implementation of the first SDG points. The implementation of this activity uses the blended meeting method, namely webinars (online) and training and direct assistance (offline). The results of this community service activity indicate an increase in knowledge and awareness of the urgency of capital market investment, as evidenced by the pre-test and post-test results on 24 participants. The evaluation results of the average value before the activity was 32.08, and after the activity became 62.08. Another result is skills regarding mutual fund stock trading.
Leverage Sebagai Pemoderasi Pada Pengaruh Intellectual Capital Terhadap Profitabilitas Ubaidillah, Moh.
SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.21077

Abstract

This study aims to determine the effect of intellectual capital on profitability with leverage as a moderating variable. The population of this study are banking companies listed on the Indonesia Stock Exchange (IDX). The sample of this study is the financial data of banking companies in 2019-2022 with the sampling technique is perpusive sampling which results in 43 companies and 172 financial data of banking companies. The data analysis technique uses linear regression with SPSS 24. The results of this study indicate that intellectual capital and leverage have a significant positive effect on profitability. Furthermore, leverage is able to moderate the effect of intellectual capital on profitability.
The Role Of Sustainability Report In Increasing Firm Value Ubaidillah, Moh.; Murwani, Juli; Novitasari, Maya
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1721

Abstract

Firm value is important for companies because it can attract investors to invest. Increasing company value is not easy because management needs to do various ways, one of which is to do a sustainability report. The purpose of this study was to determine the effect of profitability and company size on firm value with sustainability report as a moderating variable. The sample of this study used 140 manufacturing companies in the food and beverage sub-sector with data collection techniques using purposive sampling. The analysis technique uses multiple linear regression with SPSS tools. The results of this study indicate that profitability and company size have a positive effect on firm value. Sustainability report is able to moderate the effect of profitability and company size on firm value.
Peran Green Innovation pada Pengaruh Profitabilitas dan Pertumbuhan terhadap Nilai Perusahaan Ubaidillah, Moh.; Putriningtyas, Adika Fajar
Akuntabilitas Vol. 17 No. 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.43911

Abstract

Penelitian ini bertujuan mengetahun pengaruh profitabilitas dan pertumbuhan perusahaan terhadap nilai perusahaan dengan green innovation sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan manufaktur industri dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai 2023. Penentuan sampel penelitian ini mengguanakan teknik purposive sampling yang menghasilkan 50 perusahaan dengan 300 data penelitian. Teknik analisis mengunakan regresi berganda dengan alat SPSS 24. Hasil penelitian menunjukkan bahwa profitabilitas dan pertumbuhan perusahaan berpengaruh positif signifikan terhadap nilai perusahaan. Green innovation mampu memoderasi pengaruh profitabilitas dan pertumbuhan perusahaan terhadap nilai perusahaan. 
Co-Authors Adelia, Adelia Rahma Shabira Anny Widiasmara Cahayuni, Mahesti Devi, Heidy Paramitha Fitria Fitria Hariyani, Diyah Santi Juli Murwani Marsadena, Risna Maya Novitasari Pramesti, Salwa Sensio Ayu Putriningtyas, Adika Fajar Sudrajat, Muhamad Agus Wahyudi, Nico