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All Journal Folia Medica Indonesiana Jurnal Ilmiah Akuntansi Kesatuan Journal of Advanced Multidisciplinary Research Jurnal Ilmiah Sultan Agung Indonesian Journal of Sustainability Lughawiyyat: Jurnal Pendidikan Bahasa dan Sastra Arab
Shodiq, Muhammad Ja'far
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Religion Aerospace Engineering Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Public Health Social Sciences Other

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PENGARUH TIGA PILAR GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY PADA NILAI PERUSAHAAN Maulana, Farhan; Shodiq, Muhammad Ja'far
Jurnal Ilmiah Penelitian Mahasiswa Vol 3, No 1 (2024): Maret 2024
Publisher : Jurnal Ilmiah Sultan Agung

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Abstract

Penelitian ini dilakukan untuk meneliti dampak dari Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) terhadap nilai perusahaan. Obyek pada penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2022. Sampel akhir yang diperoleh peneliti berjumlah 19 perusahaan, dengan jumlah total data diolah 76 data yang memenuhi kriteria penelitan sampel tahun 2019 hingga 2022.Data dianalisis dengan menggunakan analisis regresi linier berganda. Good Corporate Governance (GCG) diproksikan dengan kepemilikan manajerial, kepemilikan institusional, dan komite audit. Hasil penelitian menunjukkan kepemilikan institusional dan Corporate Social Responsibility (CSR) memberikan pengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan kepemilikan manajerial dan komite audit tidak memberikan pengaruh signifikan terhadap nilai perusahaan. Kata kunci: Kepemilikan Manajerial, Kepemilikan Institusional, Komite Audit, Corporate Social Responsibility (CSR), Nilai Perusahaan, Perusahaan BUMN 
A Study on Knowledge Towards Brain Death among Residents in Indonesia Fauzi, Asra Al; Waloejo, Christrijogo Sumartono; Machin, Abdulloh; Shodiq, Muhammad Ja'far
Folia Medica Indonesiana Vol. 56 No. 2 (2020): June
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.139 KB) | DOI: 10.20473/fmi.v56i2.21235

Abstract

This research was conducted to evaluate the knowledge and diagnosis of brain death among resident in Indonesia. This study used an observational analytic study with a cross-sectional study design using a questionnaire. The research subjects consisted of 132 level 2 (after 2 years of residency) and level 3 (after 4 years of residency) residents, the total sampling for which was taken from the departments of Neurosurgery, Anesthesiology, and Neurology at Dr. Soetomo Academic Medical Center Hospital, Surabaya, Indonesia. Data were taken from November 2018 to January 2019. A total of 132 residents of Neurosurgery, Neurology, and Anesthesiology participated in this study. From the series of studies, residents' knowledge of the concept of brain death was in the sufficient category (41.7%), residents' knowledge of the technical diagnosis of brain death was in the good category (40.2%), residents' knowledge of brain death examination was in the less category (43.2%), and finally, it was found that the resident's knowledge of brain death was in a good category (35.6%). There were also significant differences in knowledge of brain death between Neurosurgery, Neurology, and Anesthesiologist Resident (P <0.001) and knowledge of brain death between level 2 and level 3 residents (P=0.032). In general, the Indonesian resident doctors' knowledge of brain death is adequate, but knowledge of the clinical examination of brain death is still lacking. Further research must be carried out to promote knowledge of brain death in residents as well as professional doctors/specialists, so that the number of organ transplants, especially in Indonesia, will increase.
Trends and Developments in Greenwashing Practices and Sustainability Accounting: A Bibliometric Analysis Shodiq, Muhammad Ja'far
INDONESIAN JOURNAL OF SUSTAINABILITY Vol 4, No 2 (2025): June
Publisher : Library of Sultan Agung Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijsunissula.4.2.%p

Abstract

This study aims to map the trends, developments, and patterns of research in greenwashing and sustainability accounting practices using a bibliometric analysis approach. Research data were obtained from the Scopus database with a publication period from 2007 to 2025. This study uses bibliometric analysis assisted by R-Packages software and Web Interface Biblioshiny. This study identifies the development of greenwashing and sustainability accounting practices through an analysis of annual publication trends. In practice, greenwashing and sustainability accounting are the same form but have different implications. This study is driven by the need to understand the greenwashing practice trends and developments in sustainability accounting, which make important contributions to the development of global business. The results of the study show an increase in global interest in the issue of greenwashing and sustainability accounting, with a dominant contribution to research from developed countries such as China, the United States, the United Kingdom, Italy, and India. The gap in research participation between developed and developing countries indicates the need for a more inclusive and collaborative approach. The results also show the importance of international collaboration, consumer education, and a clear regulatory framework to prevent greenwashing practices and support the implementation of transparent and accountable sustainability accounting. This research is expected to be a basis for further research and more appropriate policy making in efforts to encourage global sustainability through sustainable development and a green economy.
PENGARUH CAPITAL STRUCTURE, DIVIDEND POLICY, CARBON EMISSION DISCLOSURE, DAN CORPORATE ENVIRONMENTAL DISCLOSURE TERHADAP FIRM VALUE (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR ENERGI) Maulana, Muhammad Ihzul; Shodiq, Muhammad Ja'far
Jurnal Ilmiah Penelitian Mahasiswa Vol 4, No 1 (2025): MARET 2025
Publisher : Jurnal Ilmiah Sultan Agung

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Abstract

Penelitian ini memiliki tujuan guna menguji bagaimana pengaruh atas capital structure, dividend policy, carbon emission disclosure, dan corporate environmental disclosure terhadap firm value pada perusahaan sektor energi di Indonesia. Populasi yang digunakan pada penelitian ini adalah perusahaan sektor energi yang tercatat di Bursa Efek Indonesia pada periode 2021-2023. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sebanyak 95 sampel. Metode analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Hasil penelitian ini menunjukan bahwa capital structure tidak berpengaruh terhadap firm value, dividend policy berpengaruh positif terhadap firm value, carbon emission disclosure berpengaruh negatif terhadap firm value, dan corporate environmental disclosure berpengaruh positif terhadap firm value pada perusahaan sektor energi di Indonesia.Kata Kunci: Capital Structure, Dividend Policy, Carbon Emission Disclosure, Corporate Environmental Disclosure, Firm Value.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN DEWAN KOMISARIS INDEPENDEN TERHADAP FIRM VALUE Dharmawan, Muhammad Asnan Zulfikar; Shodiq, Muhammad Ja'far
Jurnal Ilmiah Penelitian Mahasiswa Vol 4, No 1 (2025): MARET 2025
Publisher : Jurnal Ilmiah Sultan Agung

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh dari Corporate Social Responsibility Disclosure dan persentase Dewan Komisaris Independen terhadap Firm Value yang menggunakan Tax Avoidance sebagai variabel intervening. Obyek penelitian ini adalah perusahaan pertambangan di sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2021-2023. Teknik pengambilan sampel menggunakan purposive sampling sehingga mendapatkan 66 sampel penelitian. Alat analisis pada penelitian ini menggunakan perangkat lunak SPSS v.25. Hasil penelitian ini menunjukkan bahwa Corporate Social Responsibility Disclosure tidak berpengaruh secara langsung terhadap Firm Value maupun tidak langsung melalui Tax Avoidance. Dewan Komisaris Independen berpengaruh negatif terhadap Firm Value tetapi tidak berpengaruh secara tidak langsung melalui Tax Avoidance. Corporate Social Responsibility Disclosure dan Dewan Komisaris Independen tidak berpengaruh terhadap Tax Avoidance. Tax Avoidance berpengaruh negatif terhadap Firm Value.Kata Kunci: Corporate Social Responsibility Disclosure, Dewan Komisaris Independen, Firm Value, Tax Avoidance
Comparative Analysis of Arabic Language Learning in Higher Education Institutions in Malaysia and Indonesia Siregar, Amy Fitriani; Shodiq, Muhammad Ja'far; Ananda Zalfa Firdaus; Lalu Rahmat Sugiara; Dina Ayu Wulandari; Nurul Zhafirah Muslim
Lughawiyyat: Jurnal Pendidikan Bahasa dan Sastra Arab Vol. 8 No. 1 (2025): Lughawiyyat: Jurnal Pendidikan Bahasa dan Sastra Arab
Publisher : Fakultas Tarbiyah Program Studi Pendidikan Bahasa Arab Universitas Islam Internasional Darullughah Wadda'wah Bangil Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/lughawiyyat.v8i1.2291

Abstract

This study aims to conduct a comparative analysis of Arabic language learning in higher education institutions in Malaysia and Indonesia, focusing on aspects such as curriculum, methods, technology, materials, and learning duration. The study employs a library research method with a qualitative descriptive approach to review various relevant literature sources. The analysis reveals that Arabic language learning in Malaysia is more structured, with adequate technological support and the use of Arabic as the primary medium of instruction, yet it places less emphasis on speaking skills. In contrast, learning in Indonesia focuses more on productive abilities such as speaking and writing but is less evenly distributed in terms of technology and curriculum standards. This research identifies the main challenge for Malaysia as the lack of educators proficient in teaching productive skills, while Indonesia faces challenges related to infrastructure and curriculum standardization.
Investigating Financial Reporting Fraud Using Fraud Pentagon Theory to Strengthen Governance and Transparency Shodiq, Muhammad Ja'far; Ermawati, Ermawati; Rosalina, Rita; Khatamy, Azizah Azmi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3280

Abstract

This study examines fraudulent financial reporting in Indonesia using the Fraud Pentagon Theory, which incorporates financial targets, stability, external pressure, ineffective monitoring, changes in auditors and directors, and CEO photo frequency as determinants. It addresses gaps in prior research that predominantly relied on the Fraud Triangle and Fraud Diamond frameworks, emphasizing large corporations while neglecting small and medium-sized enterprises (SMEs). The study employs a purposive sampling method, selecting 190 State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Multiple linear regression analysis was used to assess the relationship between independent variables and fraudulent financial reporting. The findings confirm that Financial Target, Financial Stability, External Pressure, Ineffective Monitoring, Changes in Auditors, Changes in Directors, and CEO Photo Frequency significantly impact fraudulent financial reporting, whereas firm size does not. These results align with agency theory, highlighting the pressure on management to meet financial goals, leading to fraudulent activities. Thus, strengthening governance structures, enhancing auditor independence, and improving monitoring mechanisms are critical for mitigating fraudulent financial reporting. Future research should explore corporate culture, ethical leadership, and machine learning techniques to enhance fraud detection. Expanding studies across industries and regions can provide a broader understanding of financial fraud dynamics.
Analysis of Tax Compliance Optimization in MSMEs: Case Study at KPP Pratama Kudus Rosalina, Rita; Shodiq, Muhammad Ja'far; Shabihah, Khansa
Journal of Advanced Multidisciplinary Research Vol 6, No 1 (2025): July 2025
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jamr.6.1.8-21

Abstract

In Indonesia, taxes are the primary source of state revenue and are a top priority in government management. The government gradually began to focus on Indonesia's Micro, Small, and Medium Enterprises (MSME) sector in 2013, which experienced accelerated growth due to the imposition of taxes on MSMEs. Nevertheless, taxpayer compliance in Indonesia remains an annual issue due to the low level of tax compliance. This investigation aims to investigate and analyze the impact of religiosity, love of money, and knowledge of taxation on taxpayers' compliance in MSMEs registered at KPP Pratama Kudus. Primary data was acquired through questionnaires in this investigation, which employs a quantitative methodology. The population of MSME taxpayers registered at KPP Pratama Kudus is the subject of this study, with a total sample of 178 respondents used. The technique employed in this investigation was random sampling. The SPSS version 25 software application is utilized to process the data analysis technique in this study, which involves multiple linear regression analysis. The findings of this investigation suggest that taxpayer compliance is significantly and positively influenced by religiosity, a fondness for money, and an understanding of taxation.
EVALUASI KEBERHASILAN SISTEM INFORMASI REALISASI ANGGARAN MENGGUNAKAN MODEL DELONE DAN MCLEAN Anisyah, Anisyah; Shodiq, Muhammad Ja'far
Jurnal Ilmiah Penelitian Mahasiswa Vol 4, No 3 (2025): SEPTEMBER 2025
Publisher : Jurnal Ilmiah Sultan Agung

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Abstract

Penelitian ini bertujuan mengevaluasi keberhasilan Sistem Informasi Realisasi Anggaran di Universitas Diponegoro dengan menggunakan model DeLone dan McLean yang mencakup enam variabel, yaitu kualitas sistem, kualitas informasi, kualitas layanan, penggunaan, kepuasan pengguna, dan manfaat bersih. Penelitian ini menerapkan pendekatan kuantitatif berbasis data primer yang diperoleh melalui penyebaran kuesioner kepada 87 responden yang merupakan pengguna sistem di seluruh fakultas dan unit. Sampel ditentukan menggunakan probability sampling dengan pendekatan simple random sampling melalui rumus Slovin. Hasil penelitian menunjukkan bahwa kualitas sistem berpengaruh positif namun tidak signifikan terhadap penggunaan dan kepuasan pengguna. Kualitas informasi berpengaruh positif signifikan terhadap kepuasan pengguna, tetapi tidak signifikan terhadap penggunaan. Kualitas layanan berpengaruh positif signifikan terhadap penggunaan, namun tidak signifikan terhadap kepuasan pengguna. Sementara itu, penggunaan berpengaruh positif signifikan terhadap kepuasan pengguna dan manfaat bersih, serta kepuasan pengguna berpengaruh positif signifikan terhadap manfaat bersih. Hasil ini menegaskan bahwa kepuasan pengguna merupakan faktor kunci dalam memaksimalkan manfaat sistem, yang dipengaruhi oleh kualitas informasi dan intensitas penggunaan. Dengan demikian, peningkatan kualitas informasi dan strategi yang mendorong penggunaan efektif menjadi prioritas utama untuk mengoptimalkan implementasi sistem.Kata Kunci: Kualitas sistem, Kualitas informasi, Kualitas layanan, Penggunaan, Kepuasan pengguna.
Co-Authors Ananda Zalfa Firdaus Anisyah, Anisyah Christrijogo Soemartono Waloejo Dharmawan, Muhammad Asnan Zulfikar Dina Ayu Wulandari Ermawati Ermawati Fauzi, Asra Al Khatamy, Azizah Azmi Lalu Rahmat Sugiara Machin, Abdulloh Maulana, Farhan Maulana, Muhammad Ihzul Nawancatur, Aldila Dwi Septa Nurul Zhafirah Muslim Rosalina, Rita Shabihah, Khansa Siregar, Amy Fitriani