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All Journal Jurnal Ekonomi : Journal of Economic LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Pengabdian Masyarakat AbdiMas SENTRALISASI Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Penentuan harga obligasi dan teori tingkat bunga JURNAL LENTERA BISNIS ACCOUNTHIK : Journal of Accounting and Finance HIRARKI : Jurnal Ilmiah Manajemen Dan Bisnis International Journal of Zakat (IJAZ) Community Engagement and Emergence Journal (CEEJ) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Journal of Social Science Jurnal Cafetaria Abdimisi AKSELERASI: Jurnal Ilmiah Nasional Jurnal Simki Economic Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan JURNAL ILMIAH GLOBAL EDUCATION Al-Muamalat : Jurnal Ekonomi Syariah El-Qish: Journal of Islamic Economics Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Akuntansi dan Keuangan CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Manajemen Bisnis Kewirausahaan International Journal of Entrepreneurship and Business Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Best Journal of Administration and Management Intelektual : Jurnal Penelitian Dosen Akuntansi Journal of Social Science Journal of Management and Creative Business BULLET : Jurnal Multidisiplin Ilmu MULTIPLE: Journal of Global and Multidisciplinary Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Inovasi Global RESLAJ: Religion Education Social Laa Roiba Journal JER Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Al-Risalah Jurnal Studi Agama dan Pemikiran Islam As-Syirkah: Islamic Economic & Financial Journal Jurnal Akuntansi
Wahyudi, Ickhsanto
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Pengaruh risiko litigasi, ketidakpercayaan investor, dan financial leverage terhadap kualitas pelaporan keuangan dengan komite audit berkeahlian hukum sebagai pemoderasi Handayani, Windi Antika; Wahyudi, Ickhsanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): 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 | Full PDF (413.085 KB) | DOI: 10.32670/fairvalue.v5i2.2127

Abstract

This study aims to analyze the effect of litigation risk, investor distust proxied by institutional commissions and financial leverage as proxied by Debt to Equity Ratio (DER) on the quality of financial reporting proxied by accrual earnings managemeny by measuring the Stubben (2010) model through an approach to discretionary review and audit committee of legal experts as moderating variables. This research uses quantitative causality method. The sample consists of 28 manufacturing companies from the consumer goods industry on the Indonesia Stock Exchange in 2019-2020. Samples were taken using a purposive sampling technique, and data analysis using the SmartPLS 3.0 application. The results of the study prove that there is a significant influence on litigation risk with the quality of financial reporting. In addition, the results of the study do not prove that there is an effect on investor distrust and financial leverage with the quality of financial reporting. Then this study shows the results that the audit committee of legal experts cannot moderate the effect of litigation risk, investor distrust and financial leverage on the quality of financial reporting in consumer goods companies on the Indonesia Stock Exchange in 2019-2020.
Analisa kecurangan laporan keuangan dengan perspektif teori Fraud Hexagon Preicilia, Claudia; Wahyudi, Ickhsanto; Preicilia, Anita
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): 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 | DOI: 10.32670/fairvalue.v5i3.2476

Abstract

The purpose of this study was to determine whether financial stability, whistleblowing system, audit opinion, director turnover, CEO education, and CEO duality had an effect on the occurrence of fraudulent financial reporting. The method uses a research design that is causal-comparative. The sampling technique used purposive sampling with a sample of 62 secondary data in the form of annual financial reports and other financial data. The results of research and descriptive statistical tests using the Beneish M-Score show that financial stability, violation reporting system, audit opinion, director turnover, CEO education, and CEO duality simultaneously have a significant effect on the prediction of fraudulent financial reporting. Partially from the independent variable test, the results show that the variable of director turnover and CEO education has a significant effect on the prediction of fraudulent financial reporting with a p-value of Sig 0.002 for director turnover and a p-value of Sig 0.042 for CEO education with a probability value of less than Sig. 0.05. While other research variables, namely financial stability, whistleblowing system, audit opinion, and CEO duality have no effect on the prediction of fraudulent financial reporting or the Sig value is greater than 0.05.
Merevolusi Keuangan Islam: Memanfaatkan Kekuatan Bank Wakaf untuk Transformasi Sosial Ekonomi Ickhsanto Wahyudi
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol 17 No 2 (2024): Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v17i2.293

Abstract

This study provides a comprehensive review of waqf banks, an innovative financial institution in Islamic finance. Through a systematic analysis of 16 Scopus-indexed articles, we explore the evolution, potential, and challenges of waqf banks in addressing socio-economic issues in Muslim-majority countries, with a focus on Indonesia. Our findings reveal that waqf banks, which uniquely combine charitable endowments with microfinance principles, offer a promising solution for poverty alleviation and economic development. These institutions demonstrate particular effectiveness in providing financial services to underserved communities, supporting micro, small, and medium enterprises (MSMEs), and potentially revolutionizing education financing. The review traces the research progression from theoretical frameworks to empirical impact assessments, highlighting the growing recognition of waqf banks' potential. We identify various operational models, each tailored to specific socio-economic needs, ranging from integrated Islamic banking approaches to specialized micro-waqf institutions. Despite their promise, waqf banks face significant challenges, including regulatory hurdles, limited public awareness, and the need for enhanced operational efficiency. Our analysis points to several promising directions for future research and development. These include the integration of financial technology to expand reach and efficiency, exploration of cross-border waqf bank networks, development of hybrid models combining waqf principles with other financial instruments, and the crucial need for standardized impact assessment frameworks. This review contributes to the growing body of literature on Islamic social finance, offering valuable insights for researchers, policymakers, and practitioners in developing effective waqf bank models to address persistent development challenges.
Pengaruh Profitabilitas, Likuiditas, Leverage, dan Aktivitas terhadap Nilai Perusahaan yang Dimoderasi Corporate Social Responsibility Vicky Ardian; Ickhsanto Wahyudi
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 5 No. 1 (2023): Maret : Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v5i1.584

Abstract

The purpose of this study is to analyze the effect of profitability, liquidity, leverage, activity on firm value moderated by corporate social responsibility. This study uses data collected from financial reports from the Indonesia Stock Exchange (IDX) using purposive sampling which fulfills the exploratory steps. The period used in the study was 5 years, namely 2016 to 2020 with the amount of data used being 60 samples of LQ45 index companies. The research method uses SPSS version 26 with secondary data types. The results of the study state that profitability positively affects firm value, while liquidity, leverage, and activity do not affect firm value. The results of the moderating variable state that Corporate Social Responsibility is able to moderate profitability on firm value while Corporate Social Responsibility in this study is not able to moderate liquidity, leverage, and activity on firm value.
REVAMPING TRADITION WITH TECH: GUIDING INNOVATION IN ZAKAT FOR SOCIAL GOOD Ickhsanto Wahyudi; Euis Amalia; Rini Rini
Al-Risalah : Jurnal Studi Agama dan Pemikiran Islam Vol 15 No 1 (2024): Al-Risalah : Jurnal Studi Agama dan Pemikiran Islam
Publisher : Fakultas Agama Islam, Universitas Islam As-Syafiiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/alrisalah.v15i1.3497

Abstract

As a pillar of Islam, zakat holds profound meaning and socioeconomic significance. However, oversight deficiencies have constrained its capacity for poverty alleviation. This paper explores emerging technologies - including blockchain, artificial intelligence, and mobile platforms - to strengthen zakat management. Through a qualitative literature review, we examine the digital transformation of zakat systems. We argue for cautious technology adoption to enhance transparency, efficiency, and inclusivity while aligning with Islamic ethics. Guiding principles grounded in maqasid al-shariah are offered, emphasizing human discretion and oversight. While risks around exclusion, security, and algorithmic bias necessitate vigilance, thoughtfully implemented technology can optimize zakat distribution and amplify impact. By leveraging innovation to uphold foundational values, zakat can fulfil its noble obligations of uplifting communities and promoting social justice.
Bridging Faith and Innovation: A Systematic Literature Review of Islamic FinTech Adoption Patterns and Regulatory Frameworks (2020-2024) Suswanto, Riza Eko; Wahyudi, Ickhsanto; Rahmawati, Rahmawati; Said, Muhammad
Al-Muamalat: Jurnal Ekonomi Syariah Vol 12, No 1 (2025): January (IN PRESS)
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v12i1.41417

Abstract

This systematic literature review examines the development of Islamic Financial Technology (Islamic FinTech) adoption and its regulatory frameworks across various jurisdictions. Through a comprehensive analysis of recent literature from 2020-2024, this study investigates the key factors influencing Islamic FinTech adoption, regulatory challenges, and market growth opportunities. The review encompasses 28 scholarly articles focusing on Islamic FinTech implementation, adoption factors, and regulatory frameworks. The findings reveal that trust, religious orientation, and technological readiness significantly influence Islamic FinTech adoption. Additionally, the study identifies critical challenges, including Shariah compliance mechanisms, regulatory frameworks, and consumer protection. The novelty of this study lies in its systematic and holistic approach, integrating the analysis of adoption factors, regulatory challenges, and technological innovations within the context of Islamic FinTech. The research emphasizes the importance of developing a comprehensive regulatory framework that balances technological innovation with Shariah compliance, while ensuring consumer protection. This study contributes to the advancement of knowledge on Islamic FinTech by providing practical insights for policymakers, practitioners, and researchers in developing a sustainable Islamic FinTech ecosystem. Furthermore, the study offers concrete recommendations, such as the harmonization of international Shariah standards and the utilization of blockchain technology to enhance transparency, which can be applied in a global context.
Fintech Aplikasi Jaklingko Dalam Bisnis Transportasi Umum Dan Kaitannya Dengan Inovasi Terbuka Eny Purwaningsih; Dita Wahyu Saputra; Ickhsanto Wahyudi; Barlia Annis Syahzuni
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 7 No 2 (2024): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v7i2.307

Abstract

The advancement of digital technology has changed the paradigm in various sectors, including the financial industry with the emergence of Financial Technology (FinTech). In Indonesia, the growth of urbanization and private vehicle ownership in Jakarta has caused serious problems in the urban transportation system. Especially related to congestion, requiring new innovations such as digital payments as a solution. This study investigates the factors that influence the adoption of FinTech services through the JakLingko application, in the context of public transportation in DKI Jakarta, involving 185 respondents. Using a quantitative approach and SEM-PLS with SmartPLS software for testing. Based on the updated UTAUT2 theory, variables such as Performance Expectancy, Effort Expectancy, Facilitation Condition, Price Value, and Knowledge are proven to have a significant influence on Fintech Adoption. While variables such as Social Influence, Hedonic Motivation, Habit, and Perceived Security do not show a significant influence. In addition, Fintech Adoption affects the Business Sustainability of public transportation. These results provide in-depth insight into the dynamics of FinTech technology adoption in the public transportation sector. The implication of these findings is the importance of the government and transportation service providers understanding these factors to improve operational efficiency and user experience in the use of digital payments in the public transportation sector, thereby supporting Business Sustainability and improving transportation services in Jakarta.
The Influence of CSR, Leverage, Firm Size, Return on Assets, and Independent Board of Commissioners on Tax Planning Munjiah, Fatihi; Wahyudi, Ickhsanto
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1144

Abstract

This study aims to analyze the influence of return on assets (ROA), corporate social responsibility (CSR), firm size, leverage, and independent board of commissioners on tax planning. The study consists of five independent variables: leverage proxied by Debt to Equity Ratio (DER), ROA (Return on Assets), CSR (Corporate Social Responsibility), firm size (Ln), and independent board of commissioners (IBC). The dependent variable, tax planning, is proxied by the Effective Tax Rate (ETR). The research sample includes 34 mining sector companies, but only 27 met the criteria. As a result, out of 170 total observations, only 135 were used as the sample size. The findings indicate that return on assets, corporate social responsibility, independent board of commissioners, and leverage have a negative effect on tax planning. Meanwhile, firm size has a positive effect on tax planning. Overall, this study provides empirical evidence on the significance of return on assets, corporate social responsibility, independent board of commissioners, leverage, and firm size in tax planning.
Bridging Faith and Innovation: A Systematic Literature Review of Islamic FinTech Adoption Patterns and Regulatory Frameworks (2020-2024) Suswanto, Riza Eko; Wahyudi, Ickhsanto; Rahmawati, Rahmawati; Said, Muhammad
Al-Muamalat: Jurnal Ekonomi Syariah Vol. 12 No. 1 (2025): January
Publisher : Department of Sharia Economic Law, Faculty Sharia and Law, UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/am.v12i1.41417

Abstract

This systematic literature review critically examines the adoption and regulatory frameworks of Islamic Financial Technology (Islamic FinTech) across various jurisdictions between 2020 and 2024. Through an extensive analysis of 28 scholarly articles, the study identifies the key factors influencing adoption, regulatory challenges, and potential growth opportunities in the Islamic FinTech sector. The findings reveal that trust, religious orientation, and technological readiness significantly influence Islamic FinTech adoption. Additionally, the study identifies critical challenges, including Shariah compliance mechanisms, regulatory frameworks, and consumer protection. The novelty of this study lies in its systematic and holistic approach, integrating the analysis of adoption factors, regulatory challenges, and technological innovations within the context of Islamic FinTech. The research emphasizes the importance of developing a comprehensive regulatory framework that balances technological innovation with Shariah compliance, while ensuring consumer protection. This study contributes to the advancement of knowledge on Islamic FinTech by providing practical insights for policymakers, practitioners, and researchers in developing a sustainable Islamic FinTech ecosystem. Furthermore, the study offers concrete recommendations, such as the harmonization of international Shariah standards and the utilization of blockchain technology to enhance transparency, which can be applied in a global context.
PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM Intan Kasria Defi; Ickhsanto Wahyudi
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 1 No. 2 (2022): Agustus : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1772.279 KB) | DOI: 10.56910/jumbiwira.v1i2.35

Abstract

Peneliti melakukan penelitian bertujuan untuk mengetahui apakah Pertumbuhan Perusahaan, Struktur Modal serta Ukuran Perusahaan mempunyai dampak terhadap Harga Saham Perusahaan Jasa pada Sektor Properti dan Perumahan yang terdaftar di Bursa Efek Indonesia dari tahun 2016 – 2020, baik secara partial dan secara simultan. Adapun teknik yang digunakan peneliti untuk menganalisis data pada penelitian ini yaitu analisis regresi linier digunakan dengan metode data kuantitatif dalam bentuk statistik deskriptif. Dari hasil t-test menemukan bahwa pertumbuhan perusahaan tidak membuktikan adanya pengaruh terhadap harga saham secara signifikan. Dari t-test menemukan struktur modal tidak membuktikan adanya pengaruh terhadap harga saham secara signifikan. Dari t-test menemukan bahwa ukuran perusahaan membuktikan adanya pengaruh positif terhadap harga saham secara signifikan. Dari F-test menemukan bahwa pertumbuhan perusahaan, struktur modal, dan ukuran perusahaan membuktikan adanya pengaruh simultan dengan nilai positif terhadap harga saham secara signifikan.
Co-Authors Abdul Haeba Ramli, Abdul Haeba Afifah, Nabilah Inayah Agus Cholik Agus Munandar Angelita, Julya Anggi Amalia Putri Anggraeni, Tania Sukma Anggraini, Pingkan Anjilni, Ratih Qadarti Arumtyas Safitri Asep Kurniawan Ayu Larasati Cahyani, Gina Indah Chartady, Rachmad Chris Monica Levia Christina, Metta Wira clara florensita yulisa Darwant Darwant Diana Aulia Nuroktavia Dimas Kenn Syahrir Dita Wahyu Saputra Durlista, Machillah Afany Dwi Joko Siswanto Efrem Arfan Uspupu Eka susanti Elyta, Maria Erika Amelia Erlyn Shukma Dewi Euis Amalia Euis Amalia Evita Lendani Faschruella Maudhiky Futuh Tri Suryani Gina Indah Cahyani Handayani, Windi Antika Hanifah Hanny Endah Lestari Ibnu Qizam Ibnu Qizam Indo Yama Intan Kasria Defi Irawan, Reza Irianti, Dwi Leonardo Leonardo Levia, Chris Monica Lucy Maya Enjela Mahroji Mahroji, Mahroji Margaret Thanos, Angela Mauludi, Andri Muhamad Nadratuzzaman Hosen MUHAMMAD SAID Munjiah, Fatihi Nadira Reskika Noviar, Yan Nur Fitriah Prasetya, Eka Rima Preicilia, Anita Preicilia, Claudia Purnomo, Listiya Ike Purwaningsih, Eny Putri, Aloysia Praskalin Jelita Rachman, Kholilur Rafida Rafsanjani Rahayu, Indah Rahelita Suganda Rahmawati, Rahmawati Raihania Salsabila Rangga Bayu Soeandhika Rasika Dhuita Haya Minhaj Reza, Reza Rezki Aulia Rini Rini Robby Alexander Chandra Safitri, Kesuma Dewi Santi Susanti Silvia Caroline Siti Yusina Utami Putri Solekhah Suryani, Futuh Tri Susinah Kuntadi Suswanto, Riza Eko Syahrir, Dimas Kenn Syahzuni, Barlia Annis Taha, Roshaiza Tantri Yanuar Rahmat Syah Teguh Ardiansah Tiara Putri Trigomer Nainggolan Vania Calista Vicky Ardian Widia Febriana, Widia Wulandari, Safira Putri Yama, Indo YENNY YENNY Zuhairan Yunmi Yunan