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Standalone Report, Assurance Report, GRI Reporting Framework dan Kualitas Pengungkapan Sustainability Report Huda Trihatmoko; Sri Ningsih; Muhammad Raihan Mubaraq
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 5, No 2 (2020): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v5i2.y2020.p142-156

The purpose of this study was to examine the effect of a standalone report, assurance report, and GRI reporting framework on the quality of sustainability report disclosure in companies listed on the Indonesia Stock Exchange in 2016-2018. Measurement of the quality index of the sustainability report disclosure in identifying the item or content of the analysis uses the total quality score of the sustainability report disclosure for each company compared to the absolute maximum disclosure score. The standalone report, assurance report, and GRI reporting framework measurement uses a dummy: 1 if it owns the component and 0 if it does not. The sample of this research is 145 companies selected by purposive sampling method. The results of this study indicate that the standalone report and the assurance report do not affect. Still, the GRI reporting framework has a significant positive effect on the quality of sustainability report disclosureABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh standalone report, assurance report dan GRI reporting framework terhadap kualitas pengungkapan sustainability report pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Pengukuran indeks kualitas pengungkapan sustainability report dalam mengidentifikasi item atau isi analisis menggunakan total skor kualitas pengungkapan sustainability report untuk masing-masing perusahaan dibandingkan dengan total skor pengungkapan maksimum. Pengukuran standalone report, assurance report dan GRI reporting framework menggunakan dummy, yaitu 1 jika perusahaan memiliki komponen, dan 0 jika tidak. Sampel penelitian ini adalah 145 perusahaan yang dipilih dengan metode purposive sampling. Hasil penelitian ini menunjukkan bahwa standalone report dan assurance report tidak berpengaruh, namun GRI reporting framework berpengaruh positif terhadap kualitas pengungkapan sustainability report

Nilai Perusahaan Manufaktur Ditinjau Dari Rasio Leverage Ika Putri Fitri Ajiani; Muhammad Raihan Mubaraq
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 4 No 1 (2023): Riset, Ekonomi, Akuntansi dan Perpajakan(Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v4i1.2883

Penelitian ini bertujuan untuk mengetahui pengaruh leverage terhadap nilai perusahaan. Sampel penelitian menggunakan 36 perusahaan manufaktur periode 2019-2021. Analisis penelitian menggunakan regresi liniear sederhana. Hasil penelitian menunjukkan bahwa leverage berpengaruh secara negatif dan signifikan terhadap nilai perusahaan dengan besarnya pengaruh sebesar 3.9%. Penelitian ini diharapkan dapat menjadi acuan bagi penelitian selanjutnya untuk dapat mengembangkan lagi model penelitian ini.

Examining Macroeconomic Indicators And Their Reletionship With The Idx Composite Stock Index (IHSG) Irwan, Muhammad; Mubaraq, Muhammad Raihan; Awwalunnisa, Nur
IQTISHADUNA Vol. 15 No. 1 (2024): IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam
Publisher : UIN Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/iqtishaduna.v15i1.10200

This study looks at the effect of macroeconomics indicators, namely the BI rate, inflation, and exchange rates on the IDX composite stocks index (IHSG). The IDX composite index is one of the sources investors use to choose their investment strategy. Inflation, exchange rate, BI rate, and composite stock index are some of variables that comprise the sample used in this study, including 88 models from 2016 to 2022. Data analysis was conducted using the multiple regression method. Based on finding, money supply, inflation, and BI rate have no significant impact on IDX composite stock index, and the exchange rate positively influence IDX composite stock index. Additional analysis needs to be done by looking at other potential macroeconomic factors. Summarize the novelty of this paper. Briefly explain why no one else has adequately researched the question yet.

Professional ethics of accountants based on the Qur’an: Is it still relevant? Trihatmoko, Huda; Sari, Tyasha Ayu Melynda; Mubaraq, Muhammad Raihan
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4214

This study aims to contribute to the ethics of accountants in accordance with the values in the Qur’an. The accounting profession faces many ethical challenges, especially in terms of behavior. Ethical issues in business and professions, including accounting, continue to occur from time to time, both in Indonesia and in other countries. Indonesia, which is predominantly Muslim, is also not free from ethical violations in the accounting profession. This phenomenon raises discussions about how an accountant should behave. The research method used in this study is a literature review which is carried out by collecting, evaluating, and synthesizing various literatures relevant to the topic being studied. The analysis is carried out using an Islamic ethical theory approach based on the Qur’an and Hadith, where the findings from the literature are compared and evaluated based on Islamic ethical principles. The Indonesian Institute of Accountants (IAI) has formulated a code of ethics for the accounting profession which contains various rules regarding the behavior of accountants. All accountants must comply with the code of ethics. However, because the code of ethics does not have strict sanctions when a violation occurs, its application depends more on the personal awareness of the accountant. When someone who is pursuing a profession only relies on self-awareness, he must pay attention to his conscience. This study attempts to provide an offer on how the Qur’an uses conscience to regulate ethics that can be used in the Indonesian accounting profession.

Professional ethics of accountants based on the Qur’an: Is it still relevant? Trihatmoko, Huda; Sari, Tyasha Ayu Melynda; Mubaraq, Muhammad Raihan
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4214

This study aims to contribute to the ethics of accountants in accordance with the values in the Qur’an. The accounting profession faces many ethical challenges, especially in terms of behavior. Ethical issues in business and professions, including accounting, continue to occur from time to time, both in Indonesia and in other countries. Indonesia, which is predominantly Muslim, is also not free from ethical violations in the accounting profession. This phenomenon raises discussions about how an accountant should behave. The research method used in this study is a literature review which is carried out by collecting, evaluating, and synthesizing various literatures relevant to the topic being studied. The analysis is carried out using an Islamic ethical theory approach based on the Qur’an and Hadith, where the findings from the literature are compared and evaluated based on Islamic ethical principles. The Indonesian Institute of Accountants (IAI) has formulated a code of ethics for the accounting profession which contains various rules regarding the behavior of accountants. All accountants must comply with the code of ethics. However, because the code of ethics does not have strict sanctions when a violation occurs, its application depends more on the personal awareness of the accountant. When someone who is pursuing a profession only relies on self-awareness, he must pay attention to his conscience. This study attempts to provide an offer on how the Qur’an uses conscience to regulate ethics that can be used in the Indonesian accounting profession.

Alternasi Auditor, Audit Tenure, dan Kualitas Audit: Analisis Jalur untuk Peningkatan Akuntabilitas Mubaraq, Muhammad Raihan; Ajiani, Ika Putri Fitri; Sukma, Paradisa
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 2 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i2.5580

Kualitas audit yang rendah dapat menyebabkan kerugian bagi investor dan merusak kepercayaan pasar modal. Selain itu, alternasi auditor dan audit tenure yang tidak efektif dapat mempengaruhi kualitas audit dan meningkatkan risiko kesalahan atau penipuan. Penelitian ini bertujuan untuk menguji pengaruh alternasi auditor dan audit tenure terhadap kualitas audit. Sampel penelitian ini terdiri dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah analisis regresi data panel dengan model Random Effect, yang dianalisis menggunakan EViews versi 13. Hasil penelitian menunjukkan bahwa alternasi auditor tidak berpengaruh terhadap kualitas audit, audit tenure tidak berpengaruh terhadap kualitas audit, dan alternasi auditor tidak berpengaruh terhadap audit tenure. Selain itu, hasil analisis jalur menunjukkan bahwa pengaruh tidak langsung antara alternasi auditor dan kualitas audit melalui audit tenure tidak signifikan. Dengan demikian, penelitian ini menunjukkan bahwa baik alternasi auditor maupun audit tenure tidak memiliki pengaruh signifikan terhadap kualitas audit, baik secara langsung maupun tidak langsung. Penelitian ini berimplikasi bahwa kualitas audit tidak hanya dipengaruhi oleh alternasi auditor dan audit tenure, tetapi juga oleh faktor-faktor lain yang relevan. Oleh karena itu, peneliti dapat mempertimbangkan untuk menambahkan variabel lain yang mungkin mempengaruhi kualitas audit dalam penelitian di masa depan. Penelitian ini diharapkan dapat berkontribusi pada pengembangan teori dan praktik auditing, serta memberikan informasi yang bermanfaat bagi pemangku kepentingan dalam meningkatkan kualitas audit.

THE INFLUENCE OF FINANCIAL KNOWLEDGE AND RISK TOLERANCE ON INVESTMENT DECISION MAKING Mubaraq, Muhammad Raihan; Anshori, Muslich; Trihatmoko, Huda
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 10, No 2 (2021): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

This study aims to provide empirical evidence of the effect of financial knowledge and risk tolerance on investment decision-making. This type of research is associated research with data collection methods using survey samples. Measurement of variables in this study uses a Likert scale from 1 for strongly disagree to a scale of 5 for strongly agree. The population in this study are investors who have attended the capital market school in the Indonesian Stock Exchange, West Nusa Tenggara Representative Office, and who had a single investor identification (SID). Sampling refers to the Slovin formula with a sample size of 110 respondents. Analysis of the data in this study using multiple linear regression analysis. The results of this study indicate that financial knowledge and risk tolerance affect investment decision-making. Implications of this study for investors to pay more attention to understanding in the form of financial knowledge and recognize the type of risk tolerance that exists in investors in making investment decisions in the capital market.JEL: G11, G14, G32, G41

Evaluasi Peran Core Tax Administration System (CTAS) dalam Modernisasi Sistem Perpajakan Sukma, Paradisa; Mubaraq, Muhammad Raihan; Ajiani, Ika Putri Fitri
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.370

The modernization of tax administration is a strategic effort to enhance the effectiveness of tax collection and taxpayer compliance. One of the key instruments developed in this reform is the Core Tax Administration System (CTAS), a comprehensive digital platform that supports real-time processes including registration, reporting, assessment, payment, and tax supervision. This study aims to analyze the role of CTAS in supporting the modernization of tax administration in Indonesia through a literature review approach. Data were collected from relevant sources such as policy documents, official reports, and previous research discussing CTAS implementation and tax reform. The findings indicate that CTAS contributes to improved administrative efficiency, fiscal transparency, accuracy of tax data, and automation of compliance monitoring. However, its effectiveness largely depends on institutional readiness, the quality of human resources, inter-agency system integration, and consistent policy implementation. Therefore, CTAS is not merely a technical reform, but part of a broader structural transformation in tax administration. This study highlights that the success of tax modernization through CTAS requires continuous support in terms of regulatory frameworks, technological infrastructure, and capacity building of tax officials.

PENINGKATAN LITERASI ANALISIS LAPORAN KEUANGAN BAGI FRESH GRADUATE AKUNTANSI MENUJU ANALIS KOMPETITIF Mubaraq, Muhammad Raihan
Jurnal Abdimas Sangkabira Vol. 6 No. 1 (2025): Jurnal Abdimas Sangkabira, Desember 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v6i1.2487

Pengabdian kepada masyarakat ini dilatarbelakangi oleh pentingnya peningkatan literasi analisis laporan keuangan bagi fresh graduate akuntansi agar siap bersaing di dunia usaha dan industri (DUDI). Fokus kegiatan ini adalah memperkuat pemahaman dan keterampilan analisis laporan keuangan melalui pendekatan literasi keuangan berbasis pelatihan, pendampingan, serta diskusi interaktif. Tujuan dari pengabdian ini adalah membekali fresh graduate akuntansi dengan kompetensi praktis dalam analisis rasio, analisis tren, dan analisis komparatif sehingga mereka mampu mengintegrasikan teori dengan praktik. Metode pelaksanaan dilakukan secara virtual melalui Zoom yang diikuti oleh 17 peserta yang memiliki latar belakang fresh graduate pada bidang akuntansi dengan tahapan mulai dari perencanaan, persiapan instrumen pre-test dan post-test, pelaksanaan sosialisasi materi, hingga evaluasi. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman peserta yang terukur melalui perbandingan nilai pre-test dan post-test. Selain itu, tercipta dinamika positif berupa kesadaran baru mengenai pentingnya analisis laporan keuangan dalam pengambilan keputusan, perubahan perilaku dalam berpikir kritis, serta munculnya inisiatif kepemimpinan di kalangan peserta untuk menginisiasi kelompok belajar. Dengan demikian, kegiatan ini tidak hanya meningkatkan kompetensi teknis tetapi juga mendorong transformasi sosial menuju sumber daya manusia akuntansi yang lebih kompetitif.

Good Corporate Governance dan Risiko Financial Distress: Bukti Empiris pada Perusahaan Sektor Pertambangan di Indonesia Mubaraq, Muhammad Raihan; Ika Putri Fitri Ajiani; Paradisa Sukma
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 7 No. 1 (2026): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan): In-Press
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v7i1.6217

Financial distress merupakan kondisi kesulitan keuangan yang dialami perusahaan sebelum terjadinya kebangkrutan dan menjadi peringatan dini atas menurunnya kinerja serta kemampuan perusahaan dalam memenuhi kewajibannya. Kondisi ini penting untuk diteliti karena dapat berdampak pada keberlangsungan usaha dan kepercayaan investor, khususnya pada perusahaan sektor pertambangan yang memiliki karakteristik risiko tinggi. Penelitian ini bertujuan untuk menganalisis pengaruh jumlah dewan direksi, jumlah dewan komisaris independen, dan jumlah komite audit terhadap financial distress dengan ukuran perusahaan dan profitabilitas sebagai variabel kontrol. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel yang diolah menggunakan aplikasi EViews versi 13 dengan Random Effect Model, berdasarkan data sekunder berupa laporan keuangan perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2024. Hasil penelitian menunjukkan bahwa secara simultan seluruh variabel independen dan variabel kontrol berpengaruh signifikan terhadap financial distress. Secara parsial, jumlah dewan direksi berpengaruh positif dan signifikan terhadap financial distress, sedangkan ukuran perusahaan berpengaruh negatif dan signifikan. Sementara itu, jumlah dewan komisaris independen, jumlah komite audit, dan profitabilitas tidak berpengaruh signifikan secara parsial. Penelitian ini berimplikasi bahwa efektivitas tata kelola perusahaan tidak hanya ditentukan oleh keberadaan struktur pengawasan formal, tetapi juga oleh optimalisasi fungsi manajerial dan skala perusahaan dalam menjaga stabilitas keuangan, sehingga perusahaan perlu meningkatkan kualitas pengelolaan dan efektivitas mekanisme corporate governance untuk meminimalkan risiko financial distress.

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