Article Per Year (5 Year)
p-Index From 2021 - 2026
6.978
P-Index
This Author published in this journals
All Journal Paradigma : Journal of Science, Religion and Culture Studies Riset Akuntansi dan Keuangan Indonesia AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Science Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Tarbiyah : Jurnal Ilmiah Kependidikan Journal of Education, Humaniora and Social Sciences (JEHSS) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Psikoislamedia : Jurnal Psikologi Competitive Jurnal Akuntansi dan Keuangan Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Indonesian Journal of Economics Application (IJEA) Jurnal Sosial dan Teknologi International Journal on Social Science, Economics and Art International Journal of Applied Finance and Business Studies Jurnal Minfo Polgan (JMP) Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Literacy : International Scientific Journals of Social, Education, Humanities Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Jurnal Penelitian Rumpun Ilmu Teknik Indonesia Accounting Research Journal Journal of Demography, Etnography, and Social Transformation Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Education, Vocational and Social Science International Journal of Economics, Business and Innovation Research Journal of Ekonomics, Finance, and Management Studies INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Tadris Matematika Portal Riset dan Inovasi Sistem Perangkat Lunak Sasambo: Jurnal Abdimas (Journal of Community Service)
Iwan Setiadi
Insitut Teknologi Dan Bisnis Ahmad Dahlan Jakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Transportation Other

Published : 61 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 61 Documents
Search

 1   2   3   4   5 
DETERMINAN KONSERVATISME AKUNTANSI PERUSAHAAN MANUFAKTUR DI INDONESIA Iwan Setiadi; Nurwati Nurwati; Widodo Widodo
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 9, No 1: Mei 2023
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v9i1.3219

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh ukuran perusahaan, financial distress, profitabilitas dan risiko litigasi terhadap konservatisme akuntansi pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2020. Metode penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang diuji dalam penelitian ini adalah data sekunder berupa laporan keuangan dan laporan tahunan yang berasal dari situs masing-masing perusahaan sampel. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling. Metode ini memilih sample yang dianggap representatif atau relevan bagi populasi yang ingin diteliti. Jumlah sample penelitian ini adalah sebanyak 25 perusahaan. Hasil penelitian menunjukkan ukuran perusahaan  dan risiko ligitasi tidak berpengaruh terhadap konservatisme akuntansi, financial distress secara parsial berpengaruh positif terhadap konservatisme akuntansi, profitabilitas secara parsial berpengaruh negatif terhadap konservatisme akuntansi. Secara simultan ukuran perusahaan, financial distress, profitabilitas dan risiko litigasi berpengaruh terhadap konservatisme akuntansi. Implikasi dari penelitian ini dapat digunakan sebagai referensi bagi perusahaan dalam menjalankan konsep konservatisme akuntansi
Literacy analysis of digital financial inclusion of zakat, Infaq, Alms and Religious Social Affairs (Ziska) at Lazismu Sangkapura Branch, Gresik Regency Sawaluddin Eka Saputra; Iwan Setiadi; Rahmat Rahmat; Aiyub Anshori
International Journal on Social Science, Economics and Art Vol. 14 No. 1 (2024): May: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

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

Abstract

Many studies in the banking sector have explained the significant increase in digital technology-based financial inclusion because it is able to exceed targets, increase people's financial understanding and provide easy access to financial products and services. However, little research was found in the unbanked sector that could be a consideration for increasing financial inclusion in digital technology. This article aims to analyze the use of digital media, human resource capabilities in using digital media, and digital fund fundraising strategies towards digital financial inclusion literacy of zakat, infaq, alms and social religion (ziska) in Lazismu Sangkapura, Gresik Regency. This research uses a descriptive-phenomenological approach with qualitative methods. The sampling technique uses purposive sampling. Data collection procedures include literature study, observation, interviews and documentation. The analytical tool uses SWOT analysis to test the validity of the data against the research objectives. This research found that Lazismu Sangkapura has used the digital space for Ziska financial inclusion literacy less than optimally. Several practical analyzes identified that digital platforms are limited to m-banking transfers, individual resources are less skilled or trained in operating digital media, fundraising strategies implemented through digital programs have a positive trend of growing ziska fund acquisition and equitable distribution. Various inhibiting factors must be addressed comprehensively, such as institutional management, media, resources and strategies for realizing Ziska digital financial inclusion literacy.
Zakat Management in Efforts to Alleviate Poverty in the Galang Island Community, Batam City Ellis Siti Khotijah; Iwan Setiadi
East Asian Journal of Multidisciplinary Research Vol. 2 No. 10 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i10.6661

Abstract

This article discusses the role of zakat governance in efforts to alleviate poverty in the community of Galang Island, Batam City. Galang Island is an area that faces significant challenges in overcoming poverty. This research uses a case study method with a qualitative approach. Data was obtained through in-depth interviews with zakat managers, zakat recipients and related parties. The research results show that good zakat governance has a positive impact on poverty alleviation through efficient zakat collection and distribution, transparency in the management of zakat funds, and empowerment of recipients through productive programs. Obstacles include a lack of public awareness and the need for Islamic financial education. This study provides guidance for the government, zakat amil institutions, and the community in developing effective zakat governance strategies.
Strategic Analysis To Improve The Development Of Zis Lazismu Funds To Improve The Prosperity Of Marginal Communities In Denpasar City Alwiyah Alwiyah; Iwan Setiadi
International Journal of Economics, Business and Innovation Research Vol. 3 No. 05 (2024): International Journal of Economics, Business and Innovation Research (IJEBIR)
Publisher : Cita konsultindo

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

Abstract

The Denpasar City Zakat Amil Institution is used as a means of providing capital assistance to someone who is entitled to receive zakat in order to meet the needs of the person or help develop a business that will be created by the person. However, there are many things that are missed so that the planning of the Institution is not as it should be and then can harm all parties because the system has not been clear handling. This study intends to analyze how to develop zakat through Lazismu with several new ways so as to know the differences between the previous and current methods of the institution and to know what is the effective model for using zakat implemented in LAZISMU, then the empowerment model is also implemented mustahik For know How many income mustahik after receive zakat production funds so that experience improvement or change from aspect income , ethics business . and the affordability of ZIS LAZISMU in utilize zakat wisely effective through the program. In this study, the method used is quantitative research by collecting several data based on references from several trusted journals , several annual reports provided by the Lazismu Institute directly to distribution hardcopy and softcopy questionnaires . Research results on ZIS Lazismu state that the strategy for developing old and new programs For in the future Can make Lazismu For help more Lots for the community in the city of Denpasar through its programs .
Determinasi Profitabilitas Pada Perusahaan Manufaktur Sektor Barang Konsumsi: Determination of Profitability in the Consumer Goods Manufacturing Company Evi Husnah; Iwan Setiadi
Journal of Accounting Science Vol. 4 No. 1 (2020): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v4i1.412

Abstract

This study aims to analyze the effect of Current Ratio, Total Asset Turnover, Debt to Equity and Firm Size on Profitability in Manufacturing Companies in the Consumer Goods Industry Sector in 2011-2017. The design of this study is causal associative. The population of this study includes all Manufacturing Companies of the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange during 2011-2017. Sample selection techniques using purposive sampling method and research data obtained by 20 companies. The data analysis technique is done by using Descriptive Statistical Analysis, Classic assumption test which includes normality test, autocorrelation test, heteroscedasticity test and multicollinearity test, Multiple Linear Regression Test and Model Feasibility Test which include Determination Coefficient Test, T test and F Test. The research results partially show the Current Ratio has a negative and not significant effect on Return on Assets. Total Asset Turnover and company size have a positive and significant effect on Return on Assets, and Debt to Equity Ratio has a negative and significant effect on Return on Assets. But Simultaneously it is known that CR, TATO, DER and Size have a significant effect on ROA.
Pengaruh Good Corporate Governance Dan Firm Size Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Non Keuangan Indeks LQ 45 Yang Terdaftar Di BEI Tahun 2013-2017): Effect of Good Corporate Governance and Firm Size on Profitability (Empirical Study on Non-Financial Companies LQ 45 Index Listed on the IDX in 2013-2017) Suroto, Faisal; Setiadi, Iwan
Journal of Accounting Science Vol. 3 No. 2 (2019): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v3i2.2567

Abstract

This study aims to determine the effect of Good Corporate Governance on profitability and company size. Good corporate governance in this study is proxied by independent board of commissioners, managerial ownership, institutional ownership, audit quality and Firm Size. Company profitability is measured by Return on Equity (ROE). This type of research is quantitative with a descriptive approach. The population in this study is the LQ45 non-financial company listed on the Indonesia Stock Exchange in 2013-2017. The sample selection technique is using purposive sampling. The type of data used is student data. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that simultaneous independent commissioner variables, managerial ownership, institutional ownership, audit quality and firm size have a significant effect on profitability. partially independent board of commissioner variables have a significant negative effect on priofitability. Managerial ownership does not have a significant effect on profitability. Institutional ownership has a significant positive effect on profitability. Audit quality does not have a significant effect on profitability, Firm size does not have a significant effect on profitability.
EFEK GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP FINANCIAL PERFORMANCE Fatimah, Nurul; Agustina, Yumniati; Setiadi, Iwan
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 8 No 2 (2023): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v8i2.3567

Abstract

NOAA and NASA report global temperatures are rising by 1°C, the period 2010-2019 will be the hottest decade on record. One of the biggest causes of global warming is industrial and household emissions. BPS stated that the industrial and construction sectors are the first energy consumers, consuming around 42.1% of the total final energy consumption in 2022. As a result of the increasing energy demand from industry, it has an impact on the decline of energy and material resources, thus affecting budgets, production and pollution. The purpose of this study is to prove the effect of Green Accounting and Material Flow Cost Accounting on Financial Performance. Quantitative descriptive research design with an associative approach with the object of research, namely cement and metal mineral mining industry companies listed on IDX in 2017-2022. The number of samples in the study were 36 with descriptive statistical data analysis methods, classical assumptions, multiple linear regression, hypothesis and determination. The results of this study prove that: (1)Green Accounting has a partially significant effect on Financial Performance; (2)Material Flow Cost Accounting shows a partially significant effect on Financial Performance; and (3)Green Accounting and Material Flow Cost Accounting simultaneously have a significant effect on Financial Performance. NOAA dan NASA melaporkan suhu global meningkat sebesar 1oC, periode 2010-2019 akan menjadi dekade terpanas selama satu dekade terakhir. Salah satu penyebab terbesar pemanasan global adalah emisi industri dan rumah tangga. BPS menyatakan bahwa sektor industri dan konstruksi merupakan konsumen energi pertama yang mengonsumsi sekitar 42,1% dari total konsumsi energi final pada tahun 2022. Akibat meningkatnya permintaan energi dari industri berdampak pada penurunan sumber daya energi dan material, sehingga mempengaruhi anggaran, produksi dan polusi. Tujuan dari penelitian ini untuk membuktikan pengaruh Green Accounting dan Material Flow Cost Accounting terhadap Kinerja Keuangan. Desain penelitian deskriptif kuantitatif dengan pendekatan asosiatif dengan objek penelitian yaitu perusahaan industri semen dan pertambangan mineral logam yang terdaftar di BEI pada tahun 2017-2022. Jumlah sampel dalam penelitian adalah 36 dengan metode analisis data statistik deskriptif, asumsi klasik, regresi linier berganda, hipotesis dan determinasi. Hasil penelitian ini membuktikan bahwa: (1) Green Accounting berpengaruh signifikan secara parsial terhadap Kinerja Keuangan; (2) Akuntansi Biaya Aliran Material menunjukkan pengaruh signifikan secara parsial terhadap Kinerja Keuangan; dan (3) Green Accounting dan Material Flow Cost Accounting secara simultan berpengaruh signifikan terhadap Kinerja Keuangan.
KARAKTERISTIK PERUSAHAAN, KOMISARIS INDEPENDEN DAN PENGUNGKAPAN SUSTAINABILITY REPORTING Setiadi, Iwan; Abbas, Dirvi Surya; Hidayat, Imam
COMPETITIVE Vol 7, No 1 (2023): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v7i1.7643

Abstract

The purpose of this study is to determine the influence of profitability, leverage, company size and independent board of commissioners on the disclosure of sustainability reports. The research design used in this research is a quantitative associative approach. The population in this study is companies in various industrial sectors listed on the Indonesia Stock Exchange for the 2017-2018 period. The sampling technique used in this study was a purposive sampling technique and was obtained from 12 company samples. The data analysis method used in this study is using the multiple linear regression data analysis method. The research data was obtained from the www.idx.co.id website. The results of the partial test show that profitability (ROE), company size and independent commissioners have no effect on the disclosure of the sustainability report. Meanwhile, leverage (DAR) has a positive effect on the disclosure of sustainability reports.
Cash flow, corporate governance, corporate social responsibility on financial performance Agustina, Yumniati; Setiadi, Iwan; Sudrajat, Endrawan
International Journal of Applied Finance and Business Studies Vol. 12 No. 2 (2024): September: Applied Finance and Business Studies
Publisher : Trigin Publisher

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

Abstract

This study aims to analyze the influence of Operating Cash Flow, the Implementation of Good Corporate Governance (GCG), and Corporate Social Responsibility (CSR) Practices on the Financial Performance of Mining Sector Companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample consists of 20 mining companies, totaling 100 data points, determined using the purposive sampling method. This quantitative research employs associative quantitative analysis in a causal relationship framework, utilizing secondary data with a ratio scale, processed through SPSS version 26. Data analysis techniques include descriptive statistics, classical assumption tests, model tests (multiple linear regression), and hypothesis tests. The findings indicate that, partially, Cash Flow, Institutional Ownership, and Managerial Ownership have a positive and significant impact on Financial Performance, while the Independent Board of Commissioners and Corporate Social Responsibility do not significantly affect Financial Performance. Collectively, Cash Flow, Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, and Corporate Social Responsibility significantly influence Financial Performance, accounting for 74.0% of the variance, with the remaining 26.0% influenced by variables not included in this study
Implementasi Akad Mudharabah, Musyarakah dan Salam Pada Petani Ikan di Provinsi Jambi Amrizal; Khoirul Mu’as; Iwan Setiadi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.3895

Abstract

The practice of Sharia Economic transactions is a concept that meets the values ​​of justice, the togetherness of Ukhwatun Hasanah values ​​such as profit sharing contracts in the form of Mudarabah and Musyarakah contracts including buying and selling contracts with the salam contract scheme. The research objective is to analyze the application of the Mudarabah agreement to fish cultivation in Jambi Province. The research object is a catfish farming group, the research design uses qualitative descriptive research with 20 informants from the head of the catfish farming group in Jambi province. The data collection technique is by conducting in-depth interviews, while the research results are analyzed using content analysis. The research results prove that the analysis of the implementation of the first sharia contract, the implementation of the mudarabah contract, proved that there were several capital owners and managers in implementing the terms of the contract that were not in accordance with the terms of the mudarabah contract. Second, Implementation of the musyarakah agreement betweencatfish cultivation partners have been carried out in accordance with the terms of the Musyarakah agreement. If there are profits, they are shared according to the agreement and if there are losses, they are equally borne by the capital owner. Third, the implementation of the greeting contract is in accordance with the pillars of the greeting contract. Implementation of a sale and purchase agreement with greetings can provide benefits to both parties. The buyer can buy fish products with definite quality and price in accordance with the agreement. On the other hand, the farmers greatly benefit from the funder's tone for raising fish and the results can be sold at a price. profitable prices, so that catfish farms can be free from the grip of loan sharks.
Co-Authors Abbas, Dirvi Surya Adi Rizfal Efriadi Agustar, Agustar Aiyub Anshori Alwiyah Alwiyah Amie Amelia Amrizal Amrizal Amrizal Amrizal Amrizal Andiwijaya, Andiwijaya Apriyanti, Vivi Ardiyanto, Anatasius Yogi Arini, Rischa Fitriaswhalia Arsy Kania Audy Rezqi Amalia Bagus Ardeni Choiruddin, Choiruddin Dais Farida Desita Riyanta Mitra Karina Dewi, Ghina Kemala Dwi Santoso DWI SANTOSO Edy Saputra Ellis Siti Khotijah Erna Setiany Etty Murwaningsari Evi Husnah Farah Fadhilah Gamal Fathur Raditya Ghina Kemala Dewi Henny Mulyati I Putu Prachanda Kayuan Imam Hidayat Imaz Masriah Indriani Izzati Sajidah Jafril Khalil Karyanto, Karyanto Khoerul Anwar Khoirul Mu’as Lalu Khaeril Anwar Laras Arum Sekarini Marista Sutadipraja Mu'min Mutaqin Muhammad Farid Rusdhianto Mukhaer Pakkanna Murtiwiyati Murtiwiyati, Murtiwiyati Mutia, Ade Rahmat Sandi Novrida Talis Nurcahyo, Widyat Nurul Fatimah Nurwati Nurwati Nurwati Nurwati Nurwati Nurwati Nurwati Nurwati Okta Setiawan Organdy , Organdy Pitri Yandri Pitri Yandri Rahayuningsih, Afri Rahmat Rahmat Rahmat Rahmat Rian Vernando Purba Riska Rusmaningsih Safitri, Leli Saiful Anwar Santi Widianti Saputra, Sawaluddin Eka Sawaluddin Eka Saputra Sri Setia Ningsih Sri Setia Ningsih, Sri Setia Sudrajat, Endrawan Suharsono Suharsono Suroto, Faisal Sutadipraja, Marista Syalini Sahnaz Syamsudin Syamsudin Syamsudin Syamsudin Syarif, Abdul Rifan Widodo Widodo Widodo Widodo Widodo Widodo Widyat Nurcahyo Yumniati Agustina Yumniati Agustina Yumniati Agustina Yumniati Agustina Yuniar Sarahwati Yunus Zahra Nabilla