Article Per Year (5 Year)
p-Index From 2021 - 2026
7.284
P-Index
This Author published in this journals
All Journal El Dinar Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Akuntansi Multiparadigma Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Riset Akuntansi Terpadu Policy & Governance Review Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Wikrama Parahita : Jurnal Pengabdian Masyarakat JOURNAL OF APPLIED ACCOUNTING AND TAXATION Assets: Jurnal Akuntansi dan Pendidikan Jurnal ULTIMA Accounting JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani ACCOUNTHIK : Journal of Accounting and Finance JASF (Journal of Accounting and Strategic Finance) INTEGRITAS : Jurnal Pengabdian Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi Jurnal Manajemen Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Pajak dan Keuangan Negara (PKN) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Bisnis Krisnadwipayana Intervensi Komunitas: Jurnal Pengabdian Masyarakat Quantitative Economics and Management Studies Educoretax Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Pengmasku Journal of Law, Administration, and Social Science JRABA Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Jurnalku Jurnal Magister Akuntansi Trisakti Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Emerging Issues in Islamic Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Social Entrepreneurship Theory and Practice Jurnal Akuntansi dan Bisnis Krisnadwipayana
Qadri, Resi Ariyasa
Program Diploma III Akuntansi, Politeknik Keuangan Negara STAN
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 66 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 66 Documents
Search

 2   3   4   5   6 
The “Nusantara” Cash-Waqf Model: Designing Alternative Scheme for Infrastructure Financing Raditya Hendra Pratama; Resi Ariyasa Qadri; Akhmad Khabibi
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 15, No 1 (2023)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v1i1.32032

Abstract

The objective of this study is to design a cash waqf management framework for financing infrastructure in Indonesia's new capital, Nusantara. The scoping review methodology is used in this study to accomplish both research goals. The Publish or Perish application is used to collect scientific journal articles as part of the data collection process. A constructivist scoping review analysis procedure was used as the data analysis technique. The waqf program can be used to fund capital city infrastructure development projects, according to the study's findings. Our findings offer a cash waqf model that is linked to the mudharabah contract to pay for the state capital's relocation. The government can utilize this information as a springboard for developing financing regulations based on Islamic finance. By integrating pertinent stakeholders, further studies can employ the model created through the use of grounded theory. By conceiving of a cash Waqf system for funding the development of public infrastructure, our article advances Islamic finance literature.
DO ESG-RELATED GOVERNANCE DISCLOSURES IMPROVE FIRM’S FINANCIAL PERFORMANCE IN INDONESIA? Wyandhika Muharani Rahmithasari; Resi Ariyasa Qadri
Bina Ekonomi Vol. 28 No. 1 (2024): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v28i1.7798.79-95

Abstract

This study endeavors to scrutinize the causality between the transparency of information within the governance pillar of sustainability performance by corporations and their financial outcomes, measured using Tobin's Q. Adopting a quantitative methodology, the research utilizes an inferential statistical testing model to analyze 275 samples derived from non-banking entities listed on the Indonesia Stock Exchange over the period from January 1, 2017, to 2021. The findings elucidate that management dedication and sustainability strategies exert a considerable adverse effect on the financial performance of companies. Conversely, the efficacy of shareholder structures appears to exert no substantial influence on financial outcomes. These results imply the critical need for corporations to meticulously consider governance aspects when devising their strategic plans. An efficacious strategy is pivotal for fostering exemplary governance practices, thereby enabling the organization to judiciously orchestrate sustainability initiatives in alignment with stakeholder perceptions
"HAMKA-CCOUNTING": DEFINING THE PHILOSOPHY OF HAMKA'S POLITICAL ECONOMY OF ACCOUNTING Resi Ariyasa Qadri
Bina Ekonomi Vol. 28 No. 1 (2024): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v28i1.7800.59-78

Abstract

This research introduces "Hamka's Political Economics of Accounting," reconceptualizing the Political Economy of Accounting (PEA) through Hamka's political and economic philosophies. Hamka's perspectives were profoundly integrated with his Islamic convictions, promoting social justice, economic parity, and political frameworks that adhere to Islamic principles. By utilizing literature documentation for data collection and a Kuhnian deconstruction process for analysis, the study identifies three core traits in Hamka's revision of PEA: the imperative of addressing social conflicts and power dynamics in accounting, the importance of contextualizing accounting within specific cultural and organizational settings, and advocating for a more liberated perspective on the societal role of accounting. Hamka posits a universal principle that transcends national and cultural boundaries, advocating for a shared pursuit of justice and truth. This principle serves as a cornerstone, linking the political economy with societal issues and offering a novel lens for understanding the interplay between accounting practices and socio-political dynamics. This study contributes to the discourse on the political economy of accounting by providing a unique theoretical framework that integrates accounting practices within their broader socio-political contexts.
Establishing Cash-Waqf Model for Infrastructure Funding: The Analytic Network Process Study Qadri, Resi Ariyasa; Murwaningsari, Etty
International Journal of Emerging Issues in Islamic Studies Vol. 3 No. 2 (2023): December 2023
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeiis.v3i2.1851

Abstract

This research aims to build a cash waqf governance framework that incorporates blended finance to develop the infrastructure in Nusantara, which is the proposed future capital city of Indonesia. Data was collected through a combination of interviews with eight informants and a survey administered to thirty respondents. The acquired data was analyzed using a mixed method that included the thematic evaluation and the analytic network process. The present study posits that the utilization of cash waqf, as a form of innovative financing mandated by the government, holds potential for the development of health infrastructure in the newly established capital of the nation. The findings of this study have significant implications for the development of policies aimed at adopting the blended finance governance structure required by the government. 
Pendampingan Pelaporan Keuangan Pada Pengurus BUMDes Di Kabupaten Pacitan Arfiansyah, Zef; Qadri, Resi Ariyasa; Firmansyah, Amrie
Pengmasku Vol 2 No 2 (2022)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v2i2.307

Abstract

Pengabdian kepada masyarakat (PKM) yang Kami lakukan ini bertujuan untuk memberikan pendampingan pelaporan keuangan pada Pengurus Badan Usaha Milik Desa (BUMDes) di Kabupaten Pacitan Provinsi Jawa Timur. Metode pelaksanaan kegiatan pengabdian kepada masyarakat terdiri dari tahap perencanaan, tahap pelaksanaan dan tahap evaluasi. Tahap perencanaan dilakukan dengan koordinasi antara Tim PKM Politeknik Keuangan Negara STAN dan Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Pacitan terkait dengan pelaksanaan kegiatan. Selain itu, tahap perencanaan dilakukan dengan mengunjungi salah satu BUMDes untuk melakukan identifikasi masalah. Tahap kedua dilakukan dengan penyampaian materi oleh Tim kepada pengurus BUMDes Kabupaten Pacitan pada tanggal 2 Juni 2022. Tahap ketiga adalah monitoring dan evaluasi atas pemahaman peserta terkait dengan materi yang telah disampaikan baik yang dilakukan melalui daring maupun melalui visitasi kepada 3 BUMDes pada tanggal 21-24 November 2022. Kegiatan PKM ini memberikan manfaat bagi pengurus BUMDes dalam meningkatkan kemampuan untuk menyusun laporan keuangan sehingga dapat digunakan dalam pengembangan usaha dan kewajiban perpajakan BUMDes di masa mendatang.
Peningkatan Literasi Akuntansi Berbasis Standar Akuntansi Keuangan EMKM Dengan Mitra Annisa Laundry Wijaya, Suparna; Irawan, Ferry; Qadri, Resi Ariyasa; Muhasan, Imam; Rahman, Faisal; Hutahaean, Grace Maida; Yulmeiranti, Intan Utami; Fahrezi, Muhammad Hafidz; Damara, Taptap Wahyu; Pratiwi, Nidian Hayuning; Gujarat, Odas; Ilham, Reza Muhamad; Putri, Ristianti Febriana
Pengmasku Vol 2 No 2 (2022)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v2i2.344

Abstract

Hingga saat ini masih banyak UMKM yang mengalami kendala dalam mengembangkan usahanya, dimana salah satu penyebab UMKM belum menerapkan rencana penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) dalam laporan keuangan. Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk meningkatkan litersi akuntansi berdasarkan SAK EMKM pada UMKM. Sehingga dapat membantu untuk menyusun laporan keuangan berdasarkan SAK EMKM dengan prinsip kesederhanaan. Objek dalam kegiatan pengabdian kepada masyarakat ini adalah pada Usaha Laundry Annisa di Tangerang Selatan. Hal ini karena usaha Annisa Laundry belum bisa membuat laporan keuangan sendiri yang baik dan benar. Metode yang dilakukan adalah sosialisasi dengan membuatkan modul, video, dan pendampingan. Hasil pengabdian kepada masyarakat menunjukkan bahwa usaha Annisa Laundry hanya memiliki catatan keuangan yang minim, seperti buku kas masuk dan keluar, catatan pembelian, dan catatan penjualan. Penyusunan laporan keuangan Annisa Laundry telah sesuai dengan siklus akuntansi yang terdiri dari pengumpulan dokumen transaksi, kemudian masuk ke dalam proses akuntansi, yang kemudian menjadi laporan keuangan berdasarkan standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM).
Ekskalasi Literasi Keuangan Badan Usaha Milik ”Kalurahan” Di Kabupaten Sleman Melalui Pelatihan Akuntansi Dasar Qadri, Resi Ariyasa; Yustiani, Syanni; Ambarwati, Ria Dewi
Pengmasku Vol 3 No 2 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v3i2.659

Abstract

Penulisan artikel ini berfokus pada dinamika pemberian stimulus dan praktik pelaporan keuangan di badan usaha milik kalurahan (BUMKAL) di Kabupaten Sleman. Tujuan utama dari pemberian stimulus tersebut adalah untuk mengevaluasi efektivitas pelatihan akuntansi dasar dalam meningkatkan transparansi dan akuntabilitas keuangan BUMKAL. Metode yang digunakan meliputi analisis situasi melalui studi lapangan, pelatihan, dan pendampingan. Hasil penelitian menunjukkan bahwa meskipun ada peningkatan signifikan dalam pengetahuan dan keterampilan akuntansi para pengurus BUMKAL, masih terdapat variasi dalam penerapan praktik akuntansi yang tepat di antara BUMKAL yang berbeda. Khususnya, BUMKAL Amanah menunjukkan kemajuan yang sangat baik dalam pengelolaan keuangan, sementara BUMKAL lain seperti Umbul Sembadha masih memerlukan perbaikan lebih lanjut. Penelitian ini menyimpulkan bahwa pelatihan dan pendampingan yang berkelanjutan sangat diperlukan untuk memastikan bahwa semua BUMKAL di Sleman dapat mencapai dan mempertahankan standar akuntansi yang tinggi.
Unmasking Causes and Providing Solutions for Government Financial Reporting Delays Qadri, Resi Ariyasa; Sujoko, Suryo; Yustiani, Syanni; Maulana, Achmad Saad
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 2 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i2.002

Abstract

Abstract: Unmasking Causes and Providing Solutions for Government Financial Reporting DelaysPurpose: This study examines factors causing delays in government financial report submissions in West Sulawesi and proposes solutions. Method: This research employed qualitative approach by obtaining data from in-depth interviews with ten informants and interpreting it using thematic analysis. Results: This study identified seventeen factors causing the delay in submitting financial reports. The proposed solutions include developing monitoring applications for report submission. Novelty: This research provides empirical novelty on the cause and solution of main obstacle in the public sector accounting field. Contribution: This study offers empirical insights to help government agencies improve the timeliness and accuracy of financial reporting. Abstrak: Mengungkap Penyebab dan Memberikan Solusi Keterlambatan Pelaporan Keuangan Pemerintah Tujuan: Penelitian ini mengkaji faktor-faktor penyebab keterlambatan penyampaian laporan keuangan pemerintah di Sulawesi Barat dan memberikan solusinya. Metode: Penelitian ini menggunakan pendekatan kualitatif dengan memperoleh data melalui wawancara mendalam terhadap sepuluh informan dan menafsirkannya menggunakan analisis tematik. Hasil: Penelitian ini mengidentifikasi tujuh belas faktor penyebab keterlambatan penyampaian laporan keuangan. Solusi yang diusulkan antara lain mengembangkan aplikasi monitoring penyampaian laporan. Kebaruan: Penelitian ini memberikan kebaruan empiris mengenai penyebab dan solusi kendala utama dalam bidang akuntansi sektor publik. Kontribusi: Studi ini menawarkan wawasan empiris untuk membantu lembaga pemerintah meningkatkan ketepatan waktu dan keakuratan pelaporan keuangan.
PREDICTING RETAIL INVESTORS’ INTENTION TO INVEST IN SOVEREIGN SUKUK: THEORY OF PLANNED BEHAVIOR Maharani, Yasmin Putri; Qadri, Resi Ariyasa
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 1 (2024): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v12i1.25529

Abstract

This study seeks to predict the determinants of retail investors' intention to invest in Sovereign Sukuk within the framework of the Theory of Planned Behavior (TPB). The research model incorporates the antecedents of attitudes, subjective norms, and perceived behavioural control. A quantitative approach was used to test the factors from the literature through a survey. Convenience sampling produced a sample of 811 respondents, categorised into existing and potential investors. The results of the SEM-PLS analysis indicate that attitude, subjective norms, and perceived behavioural control have a significant positive relationship with the intention to invest in Sovereign Sukuk across both groups of investors. For existing investors, knowledge and religious factors positively impact investment intention, while patriotism, risk, yield, and tradability have no effect. Normative beliefs positively influence subjective norms but pressure from religious figures and influencers does not. Self-efficacy and facilitating conditions positively affected perceived behavioural control. For potential investors, patriotism, knowledge, risk, yield, and tradability have a positive impact, whereas religious factors do not. Both normative beliefs and pressures from religious figures and influencers positively influence investment intentions. Self-efficacy and facilitating conditions positively affect perceived behavioural control. These findings are crucial for policymakers to develop strategies to expand their investors based on the key determinants of investment intention.
Green Intellectual Capital and Sustainability Performance: Does Environmental Leadership Matter? Firmansyah, Amrie; Qadri, Resi Ariyasa; Permatasari, Paulina; Andriani, Arifah Fibri; Maratno, Sylvia Fettri Elvira
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.35590

Abstract

Objective This study investigates the impact of green human capital, green structural capital, and green relational capital, all components of green intellectual capital, on sustainability performance. Furthermore, this study considers environmental leadership a moderating component in this test.Design/Methodology This study employs primary data in the form of a questionnaire survey to research respondents, namely the top-level managers of a company. The final questionnaire used in the research was derived from 141 respondents. The data analysis test in this study uses a structural equation model.Results This study concludes that green human capital and green structural capital positively affect sustainability performance, while green relational capital does not affect sustainability performance. Environmental leadership does not strengthen the positive influence of green human capital on sustainability performance and the positive impact of green relational capital on sustainability performance. However, the interaction of environmental leadership and green relational capital has a negative effect on sustainability performance. Furthermore, environmental leadership strengthens the positive effect of green structural capital on sustainability performance.Research limitations/implications One disadvantage of this study is that most respondents came from the banking industry. As a result, the results remain narrowly focused on that industry and do not adequately reflect the organization's state. To provide more precise research results, future studies can assess sustainability performance utilizing respondents from various industries.Novelty/Originality This work in sustainable accounting has developed a rarely explored literature on utilizing green intellectual capital. Furthermore, by gathering data from a growing economy, our analysis adds to the body of information on references on long-term company performance. Furthermore, by evaluating the features of Indonesian firms, our research can be used to help design government policies governing the implementation of sustainability in the business sector.
Co-Authors Adhitya Jati Purwaka Agung Dinarjito, Agung Agus Kurniawan Akhmad Khabibi Aldilla Yasmin Inas Amalia Adhasara Amardianto Arham Ambarwati, Ria Dewi Amila, Rizka Amrie Firmansyah Ananta, Iqbar Diaz Anjani, Yani Arfiansyah, Zef Arham, Amardianto Arifah Fibri Andriani Arifah Fibri Andriani, Arifah Fibri Asqolani Asqolani Asqolani Asqolani Asqolani Avianti, Ilya Azalia, Amanda Izumi Bahtiar, Mirza Carissa Firdaus Cendekiawan, Muslim Damara, Taptap Wahyu Daulay, Anggi Anugerah Doloksaribu, Raja Pranatha Emanuel Eko Darmawan Etty Murwaningsari Fahira, Annisa Fahrezi, Muhammad Hafidz Faisal Rahman, Faisal Faizah Kusuma Wardhani Fatmawati Fatmawati Ferry Irawan Fitrijanti, Tetet Gujarat, Odas Hutahaean, Grace Maida Iffah Nabilah Ikhsan, Syaiful Ilham, Reza Muhamad Jadi, Pramuji Handra Jauhari, Rifqie Joko Aprianto Juwita, Syerlin Khabibi, Akhmad Khoirunnisa, Indah Rosewika Suryaning Maharani, Arum Puspita Maharani, Yasmin Putri Mahrus, Moh Luthfi Maratno, Sylvia Fettri Elvira Maulana, Achmad Saad Maureen Novita Jawak Mendrofa, Steven Novanolo Mierza Darsya Putra Miftahul Hadi Muhasan, Imam Najiha, Nilna Annisa Nilna Annisa Najiha Novitasari Putri Ramadhani Paulina Permatasari Pramuji Handra Jadi Pratama, Raditya Hendra Pratiwi, Nidian Hayuning Pratiwi, Tammy Amelia Pria Aji Pamungkas Puji Wibowo Putri Thalitha Wasantari Putri, Ristianti Febriana Rachma Aprilia Raditya Hendra Pratama Rahayu Kusumawati Rahayu Kusumawati, Rahayu Rahman Triadi Putra Rahmansyah, Wildan Rahmithasari, Wyandhika Muharani Reaca Raksa Teruni Ria Dewi Ambarwati Ria Dewi Ambarwati Risma Setya Ardani Rizqi Haniyah Rizqi Haniyah Rizqo, Muhammad Rokhmat Taufiq Hidayat Sakti, RTS Ressa Anggia Salsabila, Nirwana Saputro, Diky Sari, Yolanda Mayang Setiawan, Tommy Avif Silkapianis, Asya Annisa Suci, Saraswati Nirmala Sujoko, Suryo Tangguh Bakit Prastyawan Tommy Avif Setiawan Wafa Zhafira Wasantari, Putri Thalitha Wyandhika Muharani Rahmithasari Yolanda Mayang Sari Yulmeiranti, Intan Utami Yustiani, Syanni