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All Journal Jurnal Pendidikan Seni Rupa Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Kinerja: Jurnal Ekonomi dan Manajemen EBSJ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Midwifery and Nursing (JRAMB) Jurnal Riset Akuntansi Mercu Buana JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Caksana: Pendidikan Anak Usia Dini Accounting and Management Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Samudra Ekonomika International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah El-Qish: Journal of Islamic Economics CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Business and Applied Economics (IJBAE) Worksheet : Jurnal Akuntansi Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Bata Ilyas Journal of Accounting JAATB Jurnal As-Said IJMA Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Jurnal Kajian Ekonomi dan Perbankan Syariah International Journal of Islamic Business and Economics (IJIBEC)
Faisal, Yusuf
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP INCOME SMOOTHING Indi Yuli Yati; Nico Alexander; Yusuf Faisal
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 4 No 2 (2022): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/tribisnis.v4i2.226

Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris dari pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap perataan laba pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Terdapat 19 perusahaan yang memenuhi kriteria dan dijadikan sampel. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan hipotesis yang digunakan adalah binary logistic. Hasil dari penelitian ini menunjukkan bahwa profitabilitas, leverage dan ukuran perusahaan tidak berpengaruh terhadap perataan laba. Penelitian ini menggunakan pendekatan kuantitatif. Dengan menggunakan metode analisis statistik menggunakan analisis Regresi Logistik. Metode ini digunakan untuk mengukur pengaruh profitabilitas, Leverage dan Ukuran Perusahaan terhadap perataan laba. Studi ini memiliki rekomendasi untuk pengambilan keputusan. Ketika melakukan praktik perataan laba, perusahaan atau manajemen dapat menyakinkan potensial kreditur laba perusahaan memiliki volatilitas yang rendah sehingga mengurangi risiko, memungkinkan untuk memaksimalkan nilai dan perusahaan, kemudian mengurangi fluktuasi suatu perusahaan yang berkepanjangan serta mengurangi beban pajak dan membantu memenuhi harapan para analis atas peningkatan laba yang stabil.
PENGARUH KEPEMILIKAN ASING, POLITICAL COST, KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP KINERJA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA Lembah Dewi Andini; Yusuf Faisal; Sabam Hutajulu; Ryan Handika Purba
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 4 No 2 (2022): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/tribisnis.v4i2.228

Abstract

penelitian yang dilakukan adalah untuk mengetahui serta memperoleh bukti mengenai pengaruh kepemilikan asing, political cost, kinerja lingkungan, dan pengungkapan lingkungan terhadap yaitu kinerja perusahaan. Populasi yang digunakan dalam penelitian ini yaitu perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. penelitian ini menghasilkan bahwa variabel kepemilikan asing dan pengungkapan lingkungan berpengaruh positif terhadap kinerja perusahaan, namun variabel political cost dan kinerja lingkungan tidak berpengaruh terhadap kinerja perusahaan. Penelitian ini dilakukan guna mendapatkan bukti dan menjadi pertimbangan untuk investor dalam menanamkan modalnya dengan memilih perusahaan sesuai dengan pertimbangan yang matang dengan memperhatikan informasi perusahan baik dari laporan keuangan maupun tanggung jawab perusahaan terhadap lingkungannya.
THE INFLUENCE OF MORALITY, INTERNAL CONTROL ON FRAUD OF FINANCIAL REPORTS Yusuf Faisal; Egi Gumala Sari; Jessica Sweetly Angelia Sipahutar; Retno Melindawati
(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.v9i1.3117

Abstract

Financial statement fraud can occur in companies, involving management in the form of misstatements in financial statements. This condition if left unchecked will be detrimental to investors and creditors. This study aims to determine the effect of morality, internal control on financial statement fraud at PT ABC and PT XYZ. This type of research is quantitative research using primary data distributed through questionnaires. Sampling was carried out using a purposive sampling technique. The sample consists of 31 respondents. Respondents work in the finance department at PT ABC and PT XYZ. The research was conducted in 2022. The questionnaire was processed using the SPSS version 25 program. The analysis was carried out using multiple linear regression, after previously testing the validity and reliability. The results of the study show that morality has a negative and significant effect on fraudulent financial reporting at PT ABC and PT XYZ companies, as well as internal control has a negative and significant effect on financial reporting failure at PT ABC and PT XYZ companies. This research is expected to provide input for companies in controlling fraudulent financial statements by taking into account these factors.
KEBIJAKAN DIVIDEN PERBANKAN DILIHAT DARI KEPEMILIKAN DAN UKURAN PERUSAHAAN Yusuf Faisal; Putri Salsa Maharani; Viky Fitriyani
JURNAL AS-SAID Vol. 3 No. 1 (2023): JANUARI 2023
Publisher : LP2M-Institut Agama Islam Abdullah Said Batam

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Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis apakah struktur kepemilikan dan ukuran perusahaan berpengaruh terhadap kebijakan dividen. Populasi dalam penelitian ini sejumlah 46 perusahaan sektor perbankan. Sampel yang digunakan dalam penelitian ini adalah 5 perusahaan. Data di peroleh dari laporan keuangan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia. Analisis data menggunakan uji regresi linear berganda, pengujian hipotesis menggunakan uji koefisien determinasi (R2), uji parsial (uji T), dan uji simultan (uji F), sedangkan pengolahan data menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa dari uji koefisien determinasi (R2) variabel struktur kepemilikan dan ukuran perusahaan secara bersama-sama memengaruhi variabel dependen. Secara simultan struktur kepemilikan dan ukuran perusahaan tidak berpengaruh signifikan terhadap kebijakan dividen. Demikian juga hasil penelitian yang dilakukan secara parsial menunjukkan bahwa struktur kepemilikan berpengaruh negatif dan tidak signifikan terhadap kebijakan dividen, sementara ukuran perusahaan berpengaruh positif dan tidak signifikan terhadap kebijakan dividen
Analysis of Muzakki's Decision to Pay Zakat Seen from Income, Education, Religiosity Busnetty, Ida; Faisal, Yusuf; Prabuwon, Anton Satria
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 14, No 1 (2024)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/jesi.2024.14(1).%p

Abstract

This study aims to explain how the influence of income and education on muzaki's decision to pay zakat with religiosity as a moderating variable. The method used in this research is the quantitative method. The population in this study is muzaki in Bekasi city and district using accidental sampling technique which is taken if the selection of sample members is based on chance encounters. The sample in this study amounted to 430 respondents. The data collection method uses the survey method, namely the author distributes questionnaires directly to respondents. The data analysis technique in this study researchers used SEM PLS. The result of this study found that income has a positive and statistically significant effect on muzaki's decision to pay zakat, as well as education has a positive and statistically significant effect on muzaki's decision to pay zakat. As for the moderating variable religiosity, each weakens the relationship between income and education on Muzaki’s decision to pay zakat. This research enriches previous studies on the decision of muzaki to issue zakat from the perspective of income, education, and religiosity in the community in Bekasi City and Regency.
Islamic Social Reporting; Investment Account Holder; Non-Performing Financing; Islamic Corporate Governance; and Maqashid Shariah Index Faisal, Yusuf; Luthfiyah, Qonitatun; Gumala Sari, Egi
El-Qish: Journal of Islamic Economics Vol. 4 No. 1 (2024): El-Qish: Journal of Islamic Economics
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/elqish.v4i1.7737.2024

Abstract

This study aims to examine, analyze, and obtain empirical evidence regarding the effect of Investment Account Holders, Non-Performing Financing, Islamic Corporate Governance, and the Maqashid Sharia Index on Islamic Social Reporting of the Largest Islamic Banks in the World. This study uses secondary data in the form of annual reports or sustainability reports and other information on Islamic Banks. The samples in this study were the 10 Largest Islamic Banks in the World selected using a purposive sampling technique. The research implementation time was for 6 periods from 2017 - 2022. Research using panel data with panel regression models and data processing software using Eviews. From the results of the study, it is known that only the Islamic Corporate Governance variable significantly affects Islamic Social Reporting, while other variables, namely Investment Account Holder, Non-Performing Financing, and Maqashid Sharia Index do not significantly affect Islamic Social Reporting. This research is expected to provide information related to Islamic social reporting and provide benefits in making the right decisions and can be used as a reference for further research.
Physicochemical properties of palm olein based on cloud point value Puji, Lestari; Nerdy, Nerdy; Faisal, Yusuf; Firdaus, Fahdi
Journal of Midwifery and Nursing Vol. 6 No. 1 (2024): January: Health Science
Publisher : Institute Of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmn.v6i1.4319

Abstract

Palm olein is processed from the fruit of the oil palm (Elaeis guineensis) and used as cooking oil. Olein is widely used for frying in many countries. Therefore, the objective of this study was to research the physicochemical properties of palm olein based on cloud point value and compare the result with PORAM (The Palm Oil Refiners Association of Malaysia) standard and SNI 7709:2019 . The iodine values (IV), peroxide values (PV), free fatty acid (FFA) are often considered to be major significance indexes for the assessment of quality and stability of oils. There were seven samples in total, based on CP value (CP 7.2, CP 7.6, CP 8.0, CP 8.4, CP 8.8, CP 9.2, and CP 9.6).  Quality characteristics iodine values (IV), peroxide values (PV), free fatty acid (FFA) of RBD palm olein were measured. Cloud point is related to iodine value. The higher IV, the lower will be the CP. CP is related to the unsaturation level of olein, the more unsaturated the olein, CP will be lower. CP is unrelated with PV and FFA value which the increase CP value has no effect on the PV and FFA value. The physicochemical properties (IV, PV, FFA) of olein CP 7.2, CP 7.6, CP 8.0, CP 8.4, CP 8.8, CP 9.2, and CP 9.6  is fulfil PORAM standard and SNI 7709:2019.
PENGARUH AKUNTANSI LINGKUNGAN DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG MENGIKUTI PROGRAM PENILAIAN PERINGKAT KINERJA PERUSAHAAN DALAM PENGELOLAAN LINGKUNGAN HIDUP (PROPER) Suhendra, Aisyah; Faisal, Yusuf; Soleha
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Agustus 2022
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

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Abstract

This research test the influence of the environtmental accounting (EAPI) and environtmental performance (PROPER) from financial performance . Financial performance using return on assets from financial statement that adopt PROPER and listed at Indonesia Stock Exchange (IDX) in 2017 and 2018. The results of multiple regression of 94 sample showed that only environtmental performance have impact while envireontmental accounting have no impact to financial performance
PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, KINERJA PERUSAHAAN TERHADAP HARGA SAHAM DIMODERASI OLEH OPINI AUDIT PADA PERUSAHAAN MAKANAN DAN MINUMAN Fulliani, Rifa Nadira; Faisal, Yusuf; Hanifah Royani, Siti Rahma
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Agustus 2022
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

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Abstract

The purpose of this study was to analyze the effect of liquidity, company size, company performance on stock prices moderated by audit opinion on food and beverage companies listed on the Indonesia Stock Exchange 2013-2018. The time period of this research is 2013-2018, with the sampling technique using purposive sampling. The number of samples that meet the criteria is 13 companies from 32 food and beverage companies listed on the Indonesia Stock Exchange during this research period. This research uses quantitative methods with data analysis methods using multiple linear regression analysis with the classical assumption test first. By testing the hypothesis using partial significance test (t test) and simultaneous significance test (F test) and the coefficient of determination (Adjusterd R2) processed with the output eviews. The results of this research title explain that liquidity, company size, company performance. Simultaneously liquidity has a significant effect on stock prices with a significance level, firm size has no effect on stock prices, Company performance has a positive and significant effect on stock prices, Audit opinion moderates liquidity affects stock prices, Audit opinion moderates the size of the company and affects stock prices, Audit opinion moderates the company's performance. stock price.
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN DI TINJAU DARI TEKANAN WAKTU DAN INDEPENDENSI Faisal, Yusuf; Herdian, Bagas; Greentika, Gesika; Samela, Novi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): Edisi Februari 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i1.238

Abstract

This study aims to examine the effect of time pressure and independence on the ability to detect financial statement fraud. This research was conducted at an independent prosperous cooperative. The sampling technique used was purposive sampling with predetermined criteria. The data used in this study is primary data in the form of questionnaires distributed to respondents. 60 questionnaires were distributed, 48 questionnaires were returned and were feasible to use and could be processed in this study. The research method used is a quantitative research method. The data were obtained by distributing questionnaires and measured using a Likert scale. The data analysis method uses multiple linear regression analysis which is processed through SPSS software. Based on the analysis that has been carried out, the result is that time pressure and independence have a positive effect on the ability to detect fraudulent financial reports.
Co-Authors Adam Muhamad4 Adinda Elta, Nicholla Anggelita Agus Bandiyono AHMAD LUTFI ANDRIANI SYOFYAN Annisa Rahayu Yulivianti Artika , Artika Artika, Artika Asep Rovi Nurjaman Athaillah, Ahmad Ayu Astari, Feby Bagas Syahril Sidik Busnetty, Ida Chablullah Wibisono Choiriyah, Khabib Citra, Kharisma Egi Gumala Sari Etty Murwaningsari Etty Sri Wahyuni Febrianti, Adila Firdaus, Fahdi Fulliani, Rifa Nadira Greentika, Gesika Hanifah Royani, Siti Rahma Herawati, Mesi Herdian, Bagas Hotang, Keri Boru I Wayan Mudra, I Wayan I Wayan Swandi Ida Busneti Ida Busnetty Ida Busnetty Indi Yuli Yati Indriyani Indriyani Jessica Sweetly Angelia Sipahutar Jonathan Romario Karininda, Aurel Kharisma Citra Lembah Dewi Andini Luthfiyah, Qonitatun Maharani, Jihan Muhammad Nuryatno Nerdy, Nerdy Nico Alexander Nopitasari Novelita Oktaviani, Resty Fuji Palentina, Pebriyanti Prabuwon, Anton Satria Puji, Lestari Putra, Tri Wildan Rosyadi Putri Meiliana, Nadya Putri Salsa Maharani Rabbani, Randini Raya Racmawati, Sistya Ramadhan, Faris Retno Melindawati Risqi Pertiwi, Aprilia Ryan Handika Purba Sabam Hutajulu Samela, Novi Sari, Egi Siti Roudhotul Jannah, Siti Roudhotul Siti Widyarti, Widy Soeharjoto, Soeharjoto Soleha Suci Dwi Rindiani Suhendra, Aisyah Surya Indah, Endang Citra Tatik Mariyanti, Tatik Titin Mayang Viky Fitriyani Yanti, Lupita Putri