Article Per Year (5 Year)
p-Index From 2021 - 2026
6.997
P-Index
This Author published in this journals
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 Jurnal Riset Akuntansi 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) ZISWAF: Jurnal Zakat dan Wakaf Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
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

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 2   3   4   5   6 
FACTORS DETERMINING SHARIA RESPONSIBLE INVESTMENT STRATEGIES Ida Busneti; Novi Imelda; Rizqullah; Yusuf Faisal
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.597

Abstract

This study aims to find out and analyze the factors that determine the strategy of sharia responsible investment principles to become a reference for the public in investment activities as part of the effort to realize sharia maqashid, especially in maintaining assets. The research methodology being used is the Analytic Network Process (ANP) by involving various experts and or practitioners in the field of investment and sharia economics. Numbers of journals are also used as references to determine problem variables, solutions and strategies. The results of the analysis extracted from the responses of the experts were concluded that (1) the existence of regulations such as reward & punishment and regulatory supervision is a problem in the application of sharia responsible investment principles, as well as successively (2) public awareness and fund managers - in this case an understanding of the benefits of sharia-responsible investing (3) the resources of investment managers and (4) the Islamic investment climate itself. Solutions to the problem of implementing sharia responsible investment strategies successively (1) providing tax incentives for Islamic investment funds managed in accordance with the principles of responsible investment (2) integration of capital market issuers (3) literacy & socialization to the public and related parties to increase understanding of sharia responsible investment (4) increase commitment of issuers and the existence of ESG-proven investment instruments supported by special ESG rating agencies.
MAQASHID SHARIAH MUZAKKI'S REVIEW USING THE LATEST SEVEN DIMENSIONS Faisal, Yusuf; Etty Murwaningsari; Tatik Mariyanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.1044

Abstract

This study has a novelty on the variables of maqashid shariah. Where the maqashid sharia variable in this study uses seven dimensions which previously used five dimensions. The dimension of novelty is tested to see its effect on the decision of the muzakki to issue zakat. This test was conducted with a sample of 423 muzakki throughout Indonesia. The results of this study found that the newness of the dimensions in the maqashid sharia variables, namely protecting the environment and maintaining security, became a consideration for muzakki in issuing zakat
FRAUD DETECTION AT PT NESINAK INDUSTRIES IS SEEN FROM TIME PRESSURE AND WORK EXPERIENCE Patminingsih; Yusuf Faisal; Egi Gumala Sari
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 6 (2023): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i6.1178

Abstract

This study aims to obtain empirical evidence on the effect of work experience, time pressure on fraud detection. For this study using quantitative type of research. This research was conducted using questionnaires distributed to employees working at PT Nesinak, as many as 116 people filled out questionnaires that were distributed directly. To get the results of this study, researchers used PLS SEM version 3.0. The results of this study found that work experience had a positive and statistically significant effect on fraud detection, but time pressure had a negative but statistically not significant effect on fraud detection. This research focuses on fraud detection at PT Nesinak that involves all parts.
DETERMINANTS OF EMPLOYEE PERFORMANCE IN SHARIA FINANCE COMPANIES IN INDONESIA Asep Rovi Nurjaman; Ida Busnetty; Soeharjoto; Faisal, Yusuf
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.v3i5.1190

Abstract

This study aims to determine the effect of work motivation (X1), work environment (X2) and religiosity (X3) on employee performance (Y2) of sharia finance companies in Indonesia with competence (Y1) as an intervening variable. Data collection was carried out through the distribution of questionnaires carried out to 380 employees of sharia finance companies in Indonesia. Data analysis in this study used SEM (Stuctural Equation Modelling) operated through the LISREL (Linear Structural Relationship) 8.70 program. The results showed that there was a positive and significant direct effect on the variables of work motivation (X1) and religiosity (X3) on employee performance (Y2) of Islamic finance companies with a coefficient of determination of 74%. In addition, the influence (indirect effect) of work motivation variables (X1), work environment (X2) and religiosity (X3) affect the performance of employees of Islamic finance companies with competence as an intervening variable
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.
Factors That Influence Tax Planning Rabbani, Randini Raya; Hotang, Keri Boru; Faisal, Yusuf
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.633

Abstract

Purpose – This study aims to analyze the influence of Profitability, Leverage, Firm Size, and Transfer Pricing on Tax Planning. Design/methodology/approach – This study uses quantitative research. The population used in this study was companies from the industrial sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2024. The data collection technique used in this study was a purposive sampling method, selecting 13 companies from a population of 67 companies. The analysis method used was multiple linear regression using E-Views9 software Findings – The result of this study indicate that Profitability has a significant effect on Tax Planning, Leverage does not have a significant effect on Tax Planning, Firm Size does not have a significant effect on Tax Planning, and Transfer Pricing has a significant effect on Tax Planning. This study focuses on the industrial sector. Research limitations/implications – To maintain focus on the initial objectives of this study and considering time constraints, this study limits the discussion of the problem by establishing the following qualifications: The data analyzed are financial reports from industrial sector companies listed on the Indonesia Stock Exchange during the period 2018-2024. In this study, the researcher will only analyze the Effect of Profitability, Leverage, Firm Size, and Transfer Pricing on Tax Planning.
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 Christine Natania Zefanya Citra, Kharisma Egi Gumala Sari Egi Gumala Sari Etty Murwaningsari Etty Sri Wahyuni Febrianti, Adila Febriyanti, Nabilah 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 Busneti Ida Busnetty Ida Busnetty Indi Yuli Yati Indriyani Indriyani Indriyani Indriyani Jessica Sweetly Angelia Sipahutar Jonathan Romario Karininda, Aurel Kharisma Citra Lembah Dewi Andini Lupita Putri Yanti Luthfiyah, Qonitatun Maharani, Jihan Mayang, Titin Muhamad4, Adam Muhammad Nuryatno Muhammad Rizky Febrianto Nerdy, Nerdy Nico Alexander Nopitasari Novelita Novi Imelda Oktaviani, Resty Fuji Palentina, Pebriyanti Patminingsih 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 Rizqullah Ryan Handika Purba Sabam Hutajulu Samela, Novi Sari, Egi Searly Alviola 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 Yanti, Lupita Putri