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All Journal Jurnal Pendidikan Seni Rupa 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 Accounting and Management Journal Akuntansi : Jurnal Akuntansi Integratif Journal of Islamic Accounting and Finance Research 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 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 Jurnal Riset Akuntansi JAATB Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal As-Said IJMA Journal of Accounting and Financial Issue Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio International Journal of Islamic Business and Economics (IJIBEC) ZISWAF: Jurnal Zakat dan Wakaf Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Al-Amwal: Jurnal Ekonomi dan Perbankan Syariah
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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THE INFLUENCE OF INTERNAL CONTROL SYSTEMS, HUMAN RESOURCE COMPETENCE, AND USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL REPORTS Searly Alviola; Yusuf Faisal; Lembah Dewi Andini
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1220

Abstract

This research aims to determine the internal control system, human resource competence, and the use of information technology on the quality of financial reports. Respondents in this study totaled 150 respondents consisting of employees of PT. Vantsing International Group as many as 50 respondents and employees of PT. X as many as 100 respondents. Researchers use comparative causal research, to determine the influence of one or more independent variables on the dependent variable. Researchers used PLS SEM version 3.0 statistical software. The results of this research found that the internal control system has a positive and statistically significant effect on the quality of financial reports, as well as human resource competence has a positive and statistically significant effect on the quality of financial reports, and also the use of information technology has a positive and statistically significant effect on quality. financial statements. This research focuses on the quality of financial reports of a private company, where the majority of previous research has examined the quality of financial reports in the government environment.
The Effect of Good Corporate Governance and Profitability On Earnings Management Pharmaceutical Companies Faisal, Yusuf; Gumala Sari, Egi
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 3 No. 2 (2023): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v3i2.7606

Abstract

This research aims to examine and analyze the factors that can affect of Earnings Management in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The independent variable used to analyzed of Earnings Management is Good Corporate Governance and Profitability. This research aims at pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The population in this study amounted to 11 companies. The sampling method used was the purposive sampling method and obtained a sample of  5 companies. The data analysis method used is the multiple linear regression analysis and the residual test method. The result of this research show that simultaneously Good Corporate Governance and Profitability had positive influence and significant on Earnings Management. While, partially Good Corporate Governance and Profitability had positive influence and significant on Earnings Manegement in companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period
Factors that Influence the Value of Infrastructure Companies Listed on The Indonesian Stock Exchange Faisal, Yusuf; Bandiyono, Agus
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1590

Abstract

This study aims to determine the effect of dividend policy, capital structure, profiitability and leverage on firm value. This research uses quantitave data, the sample in this study is infrastructure sector companies which are listed on Indonesia Stock Exchange in the period 2017-2022 as many as 14 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 Software. The results of this study indicate that the dividend policy variabel has a positive and statistically insignificant effect on firm value, the capital structure variabel has a positive and statistically insignificat effect on firm value, the profitability has a positive and statistically signifinact and the leverage variabel has a positive and statistically insignificant on firm value. This study focuses on firm value, where this study focuses on infrastructure sector companies.
ANALISIS STOCK SPLIT TERHADAP RETURN SAHAM DAN VOLUME PERDAGANGAN SAHAM YANG TERDAFTAR DI BURSA EFEK INDONESIA Wahyuni, Etty Sri; Faisal, Yusuf; Ramadhan, Faris; Putra, Tri Wildan Rosyadi
Zona Manajerial: Program Studi Manajemen (S1) Vol 10 No 3 (2020): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716.908 KB) | DOI: 10.37776/zm.v10i3.683

Abstract

The function of the capital market is a place where buyers and sellers meet in buying shares. The level of risk or uncertainty faced in the world of capital markets must be embedded in all the investments offered, so the level of investment cannot only rely on profit. A Capital market that reacts quickly and accurately is an efficient market. The purpose of this study was to examine the role of the stock split on stock returns and stock trading volume. The research objects were 25 manufacturing companies that carried out a stock split in 2016. The data analysis technique used was the paired sample t-test. The results of the study did not have a significant effect on stock split announcements on stock returns. There is a significant effect of the announcement of the stock split on the volume of stock trading
The Effect of Compensation and Islamic Corporate Governance on Fraud Prevention with Islamic Organizational Culture as A Moderating Variable Faisal, Yusuf; Yanti, Lupita Putri; Sari, Egi Gumala
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 15, No 2 (2025)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/jesi.2025.15(2).176-195

Abstract

Introduction : This study aims to obtain empirical evidence regarding the influence of compensation and Islamic Corporate Governance on fraud prevention, with Islamic Organizational Culture as a moderating variable. It focuses on Islamic values in corporate governance and organizational culture and represents a novel approach to connecting these elements in the context of fraud prevention within Islamic financial institutions. Theoretically, this research enriches academic literature by presenting a comprehensive model that integrates compensation, Islamic Corporate Governance, and fraud prevention.Methodhology : This research uses a quantitative approach. Data were collected through questionnaires distributed to staff in Islamic Financial Institutions. Out of 200 distributed questionnaires, 112 valid responses were obtained from three regions. Data analysis was carried out using PLS SEM Version 3.0.Result : The findings indicate that compensation has a positive and significant effect on fraud prevention, while Islamic Corporate Governance does not. Islamic Organizational Culture moderates the relationship between compensation and fraud prevention but does not moderate the relationship between Islamic Corporate Governance and fraud prevention.Conclusion : The study highlights the importance of compensation structures aligned with Islamic values in preventing fraud within Islamic financial institutions. From a managerial perspective, fair compensation, strong ethical culture, and effective supervision are essential to enhance employee integrity and reduce fraud. From a policy perspective, regulatory frameworks are needed to support performance-based compensation and promote Islamic values in the workplace, including the provision of worship facilities, to foster a high-integrity organizational environment.
The Effect of Compensation and Islamic Corporate Governance on Fraud Prevention with Islamic Organizational Culture as A Moderating Variable Yusuf Faisal; Lupita Putri Yanti; Egi Gumala Sari
JESI (Jurnal Ekonomi Syariah Indonesia) Vol. 15 No. 2 (2025)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/jesi.2025.15(2).176-195

Abstract

Introduction : This study aims to obtain empirical evidence regarding the influence of compensation and Islamic Corporate Governance on fraud prevention, with Islamic Organizational Culture as a moderating variable. It focuses on Islamic values in corporate governance and organizational culture and represents a novel approach to connecting these elements in the context of fraud prevention within Islamic financial institutions. Theoretically, this research enriches academic literature by presenting a comprehensive model that integrates compensation, Islamic Corporate Governance, and fraud prevention.Methodhology : This research uses a quantitative approach. Data were collected through questionnaires distributed to staff in Islamic Financial Institutions. Out of 200 distributed questionnaires, 112 valid responses were obtained from three regions. Data analysis was carried out using PLS SEM Version 3.0.Result : The findings indicate that compensation has a positive and significant effect on fraud prevention, while Islamic Corporate Governance does not. Islamic Organizational Culture moderates the relationship between compensation and fraud prevention but does not moderate the relationship between Islamic Corporate Governance and fraud prevention.Conclusion : The study highlights the importance of compensation structures aligned with Islamic values in preventing fraud within Islamic financial institutions. From a managerial perspective, fair compensation, strong ethical culture, and effective supervision are essential to enhance employee integrity and reduce fraud. From a policy perspective, regulatory frameworks are needed to support performance-based compensation and promote Islamic values in the workplace, including the provision of worship facilities, to foster a high-integrity organizational environment.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN Faisal, Yusuf; Indriyani, Indriyani; Mayang, Titin; Muhamad4, Adam
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 1 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i1.1307

Abstract

The purpose of the study is to find out empirically the effect of competence of human resources and accounting information systems on the quality of financial reports. This research is stand as empirical research by used saturation sampling as sampling technique. The survey method was used in data collection and hypothesis testing through t-statistical test with a significance level of 0.05. The results of the study prove that the understanding of competence of human resources has no significant positive effect on the quality of financial statements, but the accounting information systems has a significant positive effect on the quality of financial reports Mitra Madani Sejahtera Cooperative.
Factors Causing Non-Performing Loans in the Financial Sector Listed on the Indonesia Stock Exchange in 2017-2022 Yusuf Faisal; Christine Natania Zefanya; Muhammad Rizky Febrianto
Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 1 (2025): April
Publisher : PT Syamilah Literasi Islami

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

Abstract

This study aims to obtain empirical evidence on the effect of inflation, capital adequacy ratio, loan-to-deposit ratio, operating expenses, and operating income on non-performing loans. This study uses quantitative research. This research was conducted by observing financial sector companies listed on the Indonesia Stock Exchange, totaling 47 companies. The data source used is the company's annual report from 2017-2022. To obtain the results of this study, researchers used Eviews12. The results of this study found that inflation has a negative and statistically insignificant effect on non-performing loans, while the capital adequacy ratio has a positive and statistically insignificant effect on non-performing loans, while the loan to deposit ratio has a positive and statistically insignificant effect on non-performing loans. Furthermore, operating expenses and operating income weaken the effect of inflation on non-performing loans. loan to deposit ratio also strengthens the effect of capital adequacy ratio on non-performing loans. operating expenses and operating income also strengthen the effect of capital adequacy ratio on non-performing loans. This study discusses non-performing loans and the factors that influence them in financial sector companies
Analyzing The Role of Earning Management in Mitigating Going Concern Risk: Empirical Study of Indonesian Banking Companies Egi Gumala Sari; Febriyanti, Nabilah; Hotang, Keri Boru; Yusuf Faisal
Jurnal Riset Akuntansi Vol. 4 No. 1 (2026): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i1.3802

Abstract

This research aims to obtain empirical evidence about the influence of company growth, financial distress, opinion shopping, and political costs on going concern audit opinion with earnings management as a moderating variable. This research uses a quantitative type of research. The sample in this study was 33 banking sub-sector companies listed on the Indonesia Stock Exchange in 2014-2023. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software. The results of this study found that Company Growth has a negative and statistically significant effect on Going Concern Audit Opinion, as well as Financial Distress has a negative and statistically significant effect on Going Concern. Audit Opinion, while Opinion Shopping has a positive and statistically insignificant effect on Going Concern Audit Opinion, Political Cost has a positive and statistically significant effect on Going Concern Audit Opinion, and Earnings Management has a negative and statistically significant effect on Going Concern Audit Opinion. Then, Earnings Management strengthens the influence of Company Growth on Going Concern Audit Opinion, likewise Earnings Management does not strengthen the influence of Financial Distress on Going Concern Audit Opinion, besides that, Earnings Management strengthens the influence of Opinion Shopping on Going Concern Audit Opinion, and Earnings Management does not strengthen the influence of Company Growth towards Going Concern Audit Opinion
Muzakki's Decision to Pay Zakat Reviewed from Maqashid Syariah, Social Environment and Zakat Knowledge Faisal, Yusuf; Sari, Egi Gumala
ZISWAF Vol 12, No 1 (2025): ZISWAF: Jurnal Zakat dan Wakaf
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/ziswaf.v12i1.26048

Abstract

This study aims to test, analyze, and provide empirical evidence regarding the impact of zakat knowledge, maqashid sharia, and the social environment on the decision to pay zakat in Bekasi City. A quantitative research method was employed, utilizing primary data from a sample of 1,329 individuals. Data analysis was performed using Partial Least Squares (PLS) software. The results indicate that zakat knowledge has a positive, but statistically insignificant, effect on the decision to pay zakat. In contrast, both the maqashid sharia and social environment variables show a positive and statistically significant impact on the decision to pay zakat. This study is valuable for understanding the factors that influence zakat payment decisions, as there is limited research that integrates zakat knowledge and maqashid sharia based on Islamic law. Therefore, this research not only enriches academic practices but also contributes to a more ethical understanding of Islamic law.
Co-Authors Adam Muhamad4 Adinda Elta, Nicholla Anggelita Agus Bandiyono ALEXANDER, NICO ANDRIANI SYOFYAN Annisa Rahayu Yulivianti Artika , Artika Artika, Artika Asep Rovi Nurjaman Athaillah, Ahmad Bagas Syahril Sidik Busnetty, Ida Chablullah Wibisono Christine Natania Zefanya Egi Gumala Sari Egi Gumala Sari Egi Gumala Sari Egi Gumala Sari Etty Murwaningsari Etty Sri Wahyuni Febrianti, Adila Febriyanti, Nabilah Firdaus, Fahdi Herawati, Mesi I Wayan Mudra, I Wayan I Wayan Swandi Ibrahim Ibrahim Ida Busneti Ida Busneti Ida Busnetty Ida Busnetty Indi Yuli Yati Indriyani Indriyani Indriyani Indriyani Jessica Sweetly Angelia Sipahutar Jonathan Romario Junainah Jaidi Keri Boru Hotang Kharisma Citra Lembah Dewi Andini Lupita Putri Yanti Luthfiyah, Qonitatun Mayang, Titin Muhamad4, Adam Muhammad Nuryatno Muhammad Rizky Febrianto Nerdy, Nerdy Nicholla Anggelita Adinda Elta Novelita Novi Imelda Oktaviani, Resty Fuji Patminingsih Prabuwon, Anton Satria Puji, Lestari Putra, Tri Wildan Rosyadi Putri Salsa Maharani Qonitatun Luthfiyah Ramadhan, Faris Reska Prahasini Sekarwesma Retno Melindawati Rizqullah Ryan Handika Purba Sabam Hutajulu Sari, Egi Searly Alviola Soeharjoto, Soeharjoto Suci Dwi Rindiani Tatik Mariyanti, Tatik Titin Mayang Viky Fitriyani Yanti, Lupita Putri Yanti, Lupita Putri