Article Per Year (5 Year)
p-Index From 2021 - 2026
4.245
P-Index
This Author published in this journals
All Journal MUQTASID BISNIS: Jurnal Bisnis dan Manajemen Islam Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam JAE (Jurnal Akuntansi dan Ekonomi) Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Jurnal Pendidikan Sosiologi Undiksha ASA Shafin: Sharia Finance and Accounting Journal Mabny : Journal of Sharia Management and Business Accounting and Finance Studies Jurnal Akuntansi dan Audit Syariah (JAAIS) Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Golden Ratio of Community Services and Dedication Journal of Economics Research and Policy Studies Journal of Accounting and Digital Finance Journal of Management and Digital Business Jurnal Perbankan Syariah Darussalam (JPSDa) Journal of Islamic Economics and Finance National Multidisciplinary Sciences Journal of Accounting Inquiry Journal of Islamic enterpreneurship and Management Jurnal Ilmiah Akuntansi dan Keuangan Syura: Journal of Law
Rahman, Taufikur
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
Peran return on asset dalam hubungan antara ukuran perusahaan dan tingkat bagi hasil terhadap jumlah deposito mudharabah pada bank umum syariah Widianti, Anisa Nur; Rahman, Taufikur
Journal of Accounting and Digital Finance Vol. 3 No. 1 (2023): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v3i1.60

Abstract

This research aims to determine the effect of company size and level of profit sharing on the amount of mudharabah deposits with return on assets as a moderating variable in Islamic commercial banks in Indonesia. This type of research is quantitative and involves a population of Islamic commercial banks registered with the Financial Services Authority (OJK). The sample for this research was determined using a purposive sampling method with criteria determined by the researcher, so 48 samples were obtained from 3 Islamic commercial banks in 2015-2020. The analysis method used is moderated regression analysis (MRA). The research results show that partially, the company size variable has a positive and significant effect on the amount of mudharabah deposits, and the profit sharing level variable has no effect on the amount of mudharabah deposits. The MRA test results show that the interaction of return on assets cannot moderate the influence of company size and the level of profit sharing on the number of mudharabah deposits.
Peran kebijakan deviden dalam hubungan antara ROE, CR, PBV terhadap harga saham Febriany, Khamidatul; Rahman, Taufikur
Journal of Accounting and Digital Finance Vol. 3 No. 2 (2023): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v3i2.828

Abstract

This research aims to determine the effect of return on equity, current ratio, and price to book value on sharia stock prices in the Jakarta Islamic Index with dividend policy as an intervening variable (Case Study on JII for the 2016-2020 Period). The research used is quantitative, secondary data in the form of financial reports of Sharia companies at JII in 2016-2020. The sample used was ten sharia shares registered with JII for 2016-2020. The analytical method used in this research is path analysis. This research shows that the PBV and Dividend Policy variables influence stock prices in a positive and significant direction. The variables ROE and CR hurt share prices. The Sobel test shows that the Dividend Policy does not mediate the influence of ROE and CR on Share Prices, but the Dividend Policy can mediate the influence of PBV on Share Prices.
Peran bias perilaku dalam hubungan antara literasi keuangan, karakteristik sosiodemografi dan locus of control dengan keputusan investasi saham syariah Stefani, Ana Novika; Rahman, Taufikur
Journal of Management and Digital Business Vol. 3 No. 2 (2023): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v3i2.597

Abstract

This study aimed to determine the effect of financial literacy, locus of control, and sociodemographic characteristics on investment decisions with behavioral bias as a mediating variable. This type of research is quantitative and involves a population of Islamic stock investors in Indonesia. The sampling technique in this study used a purposive sampling technique with a total of 100 respondents. The technique used is path analysis. The results of statistical tests show that financial literacy and locus of control affect investment decisions. Locus of control influences behavioral biases. Behavioral bias as a mediating variable can mediate locus of control on investment decisions but cannot mediate financial literacy and sociodemographic characteristics on investment decisions.
Faktor Determinan Pengungkapan Corporate Social Responsibility dengan Kinerja Keuangan sebagai Variabel Mediasi Safitri, Iis; Rahman, Taufikur
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17902

Abstract

Abstract This study aims to determine the effect of green accounting, public share ownership, and environmental performance on disclosure of corporate social responsibility with financial performance as an intervening variable at JII 70 Company for the 2018-2020 period. This research is a type of secondary data quantitative research whose data is in the form of panel data with purposive sampling technique. The sample used was 24 companies registered in JII 70 for the 2018-2020 period. The data collection method is done by accessing the financial reports and annual reports which can be accessed through the website www.idx.co.id. The data was processed using the analytical tool Eviews10. The descriptive test, stationarity test, regression test, classical assumption test, path analysis test (path analysis), and Sobel test are the analytical methods employed. The findings revealed that the environmental performance variable, as well as financial performance, had a negative and significant impact on CSR disclosure. The disclosure of Corporate Social Responsibility is unaffected by the green accounting variable of public share ownership. Financial performance variables cannot mediate the influence of Green Accounting, Public Share Ownership, and Environmental Performance on Corporate Social Responsibility Disclosures after doing path analysis and Sobel tests. Key Words: Green Accounting, Public Share Ownership, Environmental Performance and Financial Performance
River Cruise Tourism Development with Focus on Fish Nurseries and Land Revitalization in Rempanga Village Surya Ningsih, Novita; Zuraidah, Syarifah; Putri, Naiya Azzahra; Ardelia, Diva Laili; Farah, Aqila Zahwa Nur; Inayah, Husnul; Ananta, Dyah Fitri; Carla, Esya; Mongan, Revier Edgardo; Patria, Helmi; Rahman, Taufikur; Chaniago, Muhammad Fariz Apriza
Golden Ratio of Community Services and Dedication Vol. 5 No. 1 (2025): November - April (Article in Press)
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v5i1.804

Abstract

Rempanga Village in Kutai Kartanegara Regency is one of many areas in East Kalimantan actively focusing on sustainable tourism development. This article discusses how river cruises can promote tourism while also promoting conservation. To protect the ecosystem, this practice is followed by fish nurseries and land revitalization. The purpose of this study is to see how river cruises can promote environmental conservation and improve the welfare of local communities. The approach used in this research study was descriptive qualitative and data were collected through documentation studies, interviews, and observations. The results showed that although river cruises have a lot of potential to grow, there are a number of obstacles that stand in the way. Combining tourism and conservation efforts can be a powerful way to address these issues. Fish nurseries and land restoration can not only help with environmental conservation, but also make a destination more attractive to tourists. According to the study findings, Rempanga Village's decision to introduce river cruises is a reasonable first step towards achieving sustainable tourism.
Analisis Perkembangan Riset Financial Distress di Indonesia: Sebuah Tinjauan Literatur Trisdianti, Anisa'; Nisa, Umi Khoirun; Muhdianto, Ahmad; Rahman, Taufikur; Zuhdi, Rahmat
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 1 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/2ts9z535

Abstract

Tinjauan literatur ini bertujuan untuk mengklasifikasikan artikel penelitian tentang financial distress di Indonesia yang diterbitkan dalam jurnal nasional terakreditasi dari 2006 hingga 2023. Artikel dikategorikan berdasarkan topik penelitian, variabel, populasi penelitian, dan metode penelitian. Hasilnya menunjukkan 48% artikel membahas anteseden kesulitan keuangan, sementara 49% mengkaji konsekuensinya. Variabel yang sering muncul khususnya variabel anteseden adalah variabel profitabilitas dan leverage, sementara variabel konsekuensi yang sering muncul adalah pergantian auditor. Sebagian besar penelitian berfokus pada perusahaan manufaktur sebagai populasi penelitian. Metode penelitian dominan yang digunakan adalah regresi logistik, meskipun ada tren peningkatan penggunaan regresi linier berganda dalam beberapa tahun terakhir. Peluang studi lebih lanjut meliputi menyelidiki kausalitas antara anteseden dan konsekuensi, serta mengkaji anteseden dan konsekuensi yang masih kurang diteliti. Klasifikasi literatur memberikan wawasan tentang perkembangan penelitian financial distress di Indonesia dan menyoroti prospek yang menjanjikan untuk studi di masa depan.
Improving Taxpayer Understanding in the UIN Salatiga Community Through e-SPT Filing Assistance Program Pertiwi, Imanda Firmantyas Putri; Rahman, Taufikur
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11832024

Abstract

Research Aims: The general goal of this community service research is to provide assistance in filling out e-SPT for the academic community and surrounding residents of UIN Salatiga, analyze the effectiveness of the assistance program, and analyze the constructs of the TAM theory, which includes perceived usefulness, perceived ease of use, technology perception, and intention to use e-SPT. Design/methodology/approach: This research uses a combination of experimental-quantitative methods with primary data. The experimental method is conducted by comparing the participants' answers to tax-related questions and the technical aspects of filling out SPT before and after the assistance program. The quantitative method with primary data is applied by analyzing the participants' perception questionnaires regarding the usefulness, ease of use, perception of e-SPT technology, and intention to use e-SPT, both before and after the assistance program. The experimental method in this study will use a 2x2 between-subject factorial design. A saturated sample will be used in this research, with a total of 49 participants, comprising members of the academic community and the surrounding residents of UIN Salatiga. Research Findings: The socialization and assistance activities for filling out e-SPT proved to be effective, able to increase respondents' positive perceptions of the usefulness and ease of e-SPT, and were able to enhance the academic community's interest in using e-SPT as a tax reporting platform. However, the perception of usefulness did not influence the academic community's interest in using e-SPT, while the perception of ease of use and technological attitude were able to influence the interest in using e-SPT among the academic community of UIN Salatiga. Theoretical Contribution/Originality: This study provides both practical and theoretical contributions. Practically, it is expected that the assistance in filling out e-SPT will increase the understanding of the academic community and the surrounding residents of UIN Salatiga regarding taxation in general and the technical aspects of filling out e-SPT in particular. Theoretically, this study can contribute additional literature in the field of community service and taxation.
Analisis Faktor Determinan Etika Penggelapan Pajak dengan Religiusitas sebagai Variabel Moderasi Febriana K.N, Nova; Rahman, Taufikur
Mabny: Journal of Sharia Management and Business Vol. 3 No. 1 (2023): Mabny : Journal of Sharia Management and Business
Publisher : Faculty of Islamic Economics and Business, Madura Islamic State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/mabny.v3i01.7294

Abstract

Penelitian ini bertujuan untuk mngetahui pengaruh love of money, pemahaman perpajakan, dan status sosial ekonomi terhadap etika penggelapan pajak dengan religiusitas sebagai moderasi. Penelitian dilakukan pada wajib pajak orang pribadi di Kabupaten Boyolali. Metode pengumpulan data menggunakan kuesioner yang disebar kepada wajib pajak orang pribadi di Kabupaten Boyolali. Diperoleh sampel sebanyak 100 responden dengan teknik pengambilan sampel random sampling. Selanjutnya data diolah dengan alat bantu IBM Statistics SPSS versi 23. Analisis meliputi uji validitas, uji reliabilitas, uji asumsi klasik, uji koefisien determinasi, uji Ftest, uji Ttest, serta uji MRA. Melalui analisis data yang telah dilakukan menunjukkan bahwa: (1) Love of money berpengaruh positif dan signifikan terhadap etika penggelapan pajak. (2) Pemahaman perpajakan berpengaruh positif dan signifikan terhadap etika penggelapan pajak. (3) Status sosial ekonomi berpengaruh positif dan signifikan terhadap etika penggelapan pajak. (4) Religiusitas tidak dapat memoderasi secara signifikan antara pengaruh love of money terhadap etika penggelapan pajak pada wajib pajak orang pribadi di Kabupaten Boyolali. (5) Religiusitas tidak dapat memoderasi secara signifikan antara pengaruh pemahaman perpajakan terhadap etika penggelapan pajak pada wajib pajak orang pribadi di Kabupaten Boyolali. (6) Religiusitas tidak dapat memoderasi secara signifikan antara pengaruh status sosial ekonomi terhadap etika penggelapan pajak pada wajib pajak orang pribadi di Kabupaten Boyolali.
The Accountability of Waqf Managers: Reviewed from Judicial and Accounting Aspects (PSAK NO 412) Rahman, Taufikur; Farkhani, Farkhani
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 18 No. 1 (2025): 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.v18i1.352

Abstract

Abstract: This research aims to find out the role of the Indonesian Waqf Board in terms of waqf management and dispute resolution, as well as whether BWI Salatiga City has used waqf accounting standards, namely PSAK number 112 concerning waqf accounting in its waqf accounting treatment to realize institutional accountability. Waqf management is based on law number 41 of 2004 concerning waqf. Meanwhile, the accounting standards used as a basis for preparing waqf financial reports are standards issued by the Sharia Accounting Standards Board (DSAS) of the Indonesian Accountants Association (IAI), namely PSAK 112 concerning Waqf Accounting. The research method uses a comparative descriptive method, namely by describing and illustrating the state of the research object and then comparing it with existing standards. Interviews, observation, and documentation obtained research data. The research results show that the Salatiga waqf institution (BWI Salatiga City) has not fully presented its financial reports by generally accepted accounting standards, both PSAK 45 concerning financial reporting of non-profit entities and PSAK 112 concerning waqf accounting. Furthermore, in resolving disputes regarding waqf issues, BWI Salatiga City only acts as a mediator, companion, director, and supervisor, the resolution of waqf problems tends to be left to each party involved. Keywords: Waqf Disputes, Waqf Accounting, Accountability, Waqf Management
River Cruise Tourism Development with Focus on Fish Nurseries and Land Revitalization in Rempanga Village Surya Ningsih, Novita; Zuraidah, Syarifah; Putri, Naiya Azzahra; Ardelia, Diva Laili; Farah, Aqila Zahwa Nur; Inayah, Husnul; Ananta, Dyah Fitri; Carla, Esya; Mongan, Revier Edgardo; Patria, Helmi; Rahman, Taufikur; Chaniago, Muhammad Fariz Apriza
Golden Ratio of Community Services and Dedication Vol. 5 No. 1 (2025): November - April
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grcsd.v5i1.804

Abstract

Rempanga Village in Kutai Kartanegara Regency is one of many areas in East Kalimantan actively focusing on sustainable tourism development. This article discusses how river cruises can promote tourism while also promoting conservation. To protect the ecosystem, this practice is followed by fish nurseries and land revitalization. The purpose of this study is to see how river cruises can promote environmental conservation and improve the welfare of local communities. The approach used in this research study was descriptive qualitative and data were collected through documentation studies, interviews, and observations. The results showed that although river cruises have a lot of potential to grow, there are a number of obstacles that stand in the way. Combining tourism and conservation efforts can be a powerful way to address these issues. Fish nurseries and land restoration can not only help with environmental conservation, but also make a destination more attractive to tourists. According to the study findings, Rempanga Village's decision to introduce river cruises is a reasonable first step towards achieving sustainable tourism.
Co-Authors Ahmadi, Raden Khaeru Alviani, Anita Wahyu Ananta, Dyah Fitri Aprih Santoso Aprilia, Mutik Ardelia, Diva Laili Arifata, Zidna Asroful Abidin Bukhari, Ach Baidlawi Carla, Esya Chaniago, Muhammad Fariz Apriza Dewabrata, Bondan Dewi Fatimah Eva Rahmawati Fabri, R. Raditya Wira Farah, Aqila Zahwa Nur Farkhani, Farkhani Febriana K.N, Nova Febriany, Khamidatul Hairul Bahri, Mokh. Haqiqi, R.Nurfi Qolbi Inayah, Husnul Indriyani, Galuh Ismail, Jamal Jasuli, Akis Ludianto, Ludianto M.Si Drs. I Ketut Margi . Manab, Abd Mongan, Revier Edgardo Muhdianto, Ahmad Nauval, Amiratun Nisa, Umi Khoirun Nurul, Azizah Patria, Helmi Pertiwi, Imanda Firmantyas Putri Putri, Naiya Azzahra Rahardjo, Rosnindar Prio Eko Rahmat Zuhdi Rahmatika, Fina Safitri, Iis Sa’adah, Siti Solikhah, Siti Stefani, Ana Novika Surya Ningsih, Novita Syakina, Annisa Syarifah Zuraidah Trisdianti, Anisa' wahyuputri Widianti, Anisa Nur Wiguno, Mohammad Mileno Wirawan, I Gusti Made Arya Sutha