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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JBMR: Journal of Business and Management Review International Journal Of Science, Technology & Management (IJSTM) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Jurnal Manajemen dan Akuntansi (JAME)
Iskandar, Rizkiana
Department Of Accounting, STIE Yapis Dompu, Nusa Tenggara Barat, Indonesia
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Analisis Faktor-Faktor yang Mempengaruhi Intergritas Laporan Keuangan pada Perusahaan Manufaktur Ramadhan, Muh. Syahru; Iskandar, Rizkiana
Jurnal Pendidikan Tambusai Vol. 5 No. 1 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.869 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh independensi auditor, komisaris independen, ukuran dewan komisaris, komite audit, kepemilikan manajerial, kepemilikan institusional, kualitas audit, serta integritas ukuran keuangan perusahaan. melaporkan. Populasi penelitian dalam penelitian ini adalah perusahaan manufaktur. Sedangkan pengambilan sampel secara purposive dilakukan dengan teknik pengambilan sampel dan pengumpulan data berupa laporan keuangan tahunan 2014-2018. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan variabel independen berpengaruh terhadap variabel dependen. Sedangkan variabel pengujian audit parsial komite audit, kualitas audit, dan ukuran perusahaan berpengaruh terhadap integritas laporan keuangan. Sedangkan variabel independensi auditor, komisaris independen, ukuran dewan komisaris, kepemilikan manajerial, dan kepemilikan institusional tidak berpengaruh terhadap integritas laporan keuangan. Nilai Adjusted R-square yang menunjukkan kemampuan model dalam menjelaskan variabel dependen sebesar 87,1%, sedangkan sisanya sebesar 12,9% dipengaruhi oleh variabel lain di luar model penelitian ini
Determinants of Auditor's Ability to Detect Fraud: Internal and External Factors Rizkiana Iskandar; Muh. Syahru Ramadhan; M. Ikhwan Mansyuri; Rizky Ramadhan
International Journal of Science, Technology & Management Vol. 3 No. 1 (2022): January 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i1.452

Abstract

Fraud cases that occur in Indonesia have fluctuated every year and in 2020 the number of state losses due to fraud is the largest in the last five years. The purpose of this study was to determine the effect of internal factors (experience and professional skepticism) and external (whistleblowing and time budget pressure) on the ability of auditors to detect fraud. Sampling using a survey method in the form of a questionnaire given to respondents, namely internal auditors the inspectorate and produced as many as 55 samples. Data testing was carried out by multiple regression testing using the SPSS version 23 program. The results showed that internal factors consisting of experience and professional skepticism and external factors, namely whistleblowing, had a positive effect on the ability of auditors to detect fraud. Meanwhile, time budget pressure does not prove to have an effect on auditors' ability to detect fraud.
Income Smoothing Practices at Sharia Banks: An Overview in Islamic Business Ethics Rizkiana Iskandar; Muh. Syahru Ramadhan; Mulyati Mulyati; Chairul Adhim
Journal of Business and Management Review Vol. 3 No. 3 (2022): (Issue-March)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr33.3112022

Abstract

Sharia Bank is a bank conducting its business activities based on Islamic principles. Sharia bank as an institution based on the principles of Islam are not allowed to manipulate earnings and engineering activities in any form of earnings management is no exception in terms of financial reporting, which is a medium of information for its users. Income smoothing is an act of deliberate manipulation by management to profits fluctuate, which later reported that corporate profits are at levels considered normal. The purpose of this paper is to investigate the income smoothing practices in sharia banks in Indonesia and review of income smoothing practices according to Islamic business ethics. This study used 11 sharia banks (BUS) based on BUS list on Bank Indonesia's website as research object. To know a company is included in the income smoothing group or not, the Eckel index is used. Based on calculations using Eckel index, it can be concluded that 5 out of 11 sharia banks in Indonesia are indicated to practice income smoothing. However, the annual report of the five syariah banks indicated by the practice of income smoothing indicates that all opinions given by the Sharia Supervisory Board regarding operational activities and products or services provided by sharia banks to customers generally comply with the fatwa and sharia provisions issued by DSN- MUI. That is, the policy or practice of income smoothing in Islamic banks is not contrary to the principles of sharia and Islamic business ethics.
The Effect of Internal Factors and Exchange Rate on Sharia Banking Liquidity in Indonesia Muh. Syahru Ramadhan; Rizkiana Iskandar; Yeye Suhaety; Nurul Hayat
Journal of Business and Management Review Vol. 3 No. 5 (2022): (Issue-May)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr35.3572022

Abstract

Islamic banking is quite unique because it prioritizes its operational activities on financing distribution, this raises a phenomenon related to liquidity problems. This study aims to examine the influence of internal factors, namely capital, credit risk level, third party funds, and external factors, namely the excange rate on the liquidity level of Islamic banks in Indonesia. This study uses a quantitative approach using purposive sampling method in sampling. The test was carried out with multiple linear regression. The results showed that capital and credit risk level can affect liquidity. Meanwhile, third party funds and exchange rates are not proven in determining the level of liquidity of Islamic banks in Indonesia.
Islamic Social Reporting (ISR), Sharia Supervisory Board (SSB), and Financial Performance: Empirical Evidence on Islamic Banks in the GCC Region Rizkiana Iskandar; Lilis Marlina; Dian Urna Fasihat
International Journal of Science, Technology & Management Vol. 4 No. 4 (2023): July 2023
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v4i4.865

Abstract

This study aims to determine the relationship between the disclosure of Islamic social reporting (ISR), the Sharia Supervisory Board (SSB), and the financial performance of Islamic banks in the Gulf Cooperation Council (GCC) region. The Islamic banks that were the sample of the study totaled 25 banks spread across Bahrain, Kuwait, Qatar, Saudi Arabia and the United Arab Emirates with a sample period starting from 2013 to 2017. This research uses multiple regression testing and is complemented by content analysis. The results of content analysis show that the average level of ISR disclosure in Islamic banks in the GCC area is 56.53%. That is, the issues of social responsibility have not become a major concern for most Islamic banks. Furthermore, based on the test results, the ISR disclosure level proved to have a positive effect on financial performance. In addition, the existence of SSB in Islamic banks is also proven to have a positive association with financial performance which is proxied by return on average assets. These findings indicate that there are special things in Islamic banking such as disclosure of ISR and SSB that can have a good impact on the financial performance of Islamic banks.
Asymmetric Information, Earnings Management and Cost of Equity Dian Urna Fasihat; Rizkiana Iskandar; Lilis Marlina
East Asian Journal of Multidisciplinary Research Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i9.6206

Abstract

The purpose of this study was to determine whether there is an influence of asymmetric information and earnings management on cost of equity. The total samples on this research are 241 that are determined using the purposive sampling method at manufacturing companies listed on the Indonesia stock exchange in 2015 to 2017. The analysis used is panel data regression. The findings indicate that asymmetric information affected the cost of equity, whereas earnings management had no effect on the cost of equity. The lack of impact from earnings management is due to the bias in investor perspectives on financial statements, where they believe the reported numbers are genuine and unaltered, without verifying whether a company employs earnings management practices or not.
Analysis of Financial Performance Comparison Between Islamic Banking and Conventional Banking During Covid-19 and Post-Covid-19 Periods Lilis Marlina; Dian Urna Fasihat; Rizkiana Iskandar
Formosa Journal of Multidisciplinary Research Vol. 2 No. 9 (2023): September 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v2i9.6112

Abstract

The purpose of this study is to compare the financial performance between Islamic banks and conventional banks. This research falls under the category of comparative research with a quantitative approach. The research population includes banks registered with the Financial Services Authority (OJK) during the period 2020-2022. The sample selection method used purposive sampling technique. The data collected in this study will be analyzed using ratios CAR, NPL/NPF, ROA, and BOPO. This research involves two stages of testing, namely descriptive statistical testing and hypothesis testing. The results of the research show that there is no significant difference in the financial performance between Islamic banks and conventional banks.
Analisis Faktor-Faktor yang Mempengaruhi Intergritas Laporan Keuangan pada Perusahaan Manufaktur Ramadhan, Muh. Syahru; Iskandar, Rizkiana
Jurnal Pendidikan Tambusai Vol. 5 No. 1 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh independensi auditor, komisaris independen, ukuran dewan komisaris, komite audit, kepemilikan manajerial, kepemilikan institusional, kualitas audit, serta integritas ukuran keuangan perusahaan. melaporkan. Populasi penelitian dalam penelitian ini adalah perusahaan manufaktur. Sedangkan pengambilan sampel secara purposive dilakukan dengan teknik pengambilan sampel dan pengumpulan data berupa laporan keuangan tahunan 2014-2018. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan variabel independen berpengaruh terhadap variabel dependen. Sedangkan variabel pengujian audit parsial komite audit, kualitas audit, dan ukuran perusahaan berpengaruh terhadap integritas laporan keuangan. Sedangkan variabel independensi auditor, komisaris independen, ukuran dewan komisaris, kepemilikan manajerial, dan kepemilikan institusional tidak berpengaruh terhadap integritas laporan keuangan. Nilai Adjusted R-square yang menunjukkan kemampuan model dalam menjelaskan variabel dependen sebesar 87,1%, sedangkan sisanya sebesar 12,9% dipengaruhi oleh variabel lain di luar model penelitian ini
Is the Revenue Diversification Strategy in Sharia Banks Effective during Covid-19 Pandemic? Iskandar, Rizkiana; Urna Fasihat , Dian
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.36496

Abstract

Purpose: This research aims to examine the role of revenue diversification in ensuring financial performance remains stable and various risks in Islamic banks can be mitigated. Methodology/approach: This type of research is quantitative and uses purposive sampling on the Islamic banking statistical report published by the Financial Services Authority (OJK) on March 2021 to June 2023. The data will be tested using multiple linear regression analysis using SPSS version 21. Findings: The results of the study indicate that the diversification strategy implemented by Sharia Banks in Indonesia can improve financial performance as proxied by ROA and ROE, and can reduce financing risk as proxied by NPF. Practical implications: The results of this study are expected to provide recommendations for Islamic banking in determining various non-operational activity policies to maximize income in various conditions, including during the COVID-19 pandemic. Originality/value: This study tries to see the effect of income diversification strategy by increasing non-operational income that can be done as an effort to maintain the financial stability of Islamic banks in any condition. In addition, the researcher added control variables in the form of total assets, capital, FDR, and the Sharia Supervisory Board (DPS) to strengthen the research results.
Aplikasi Lamikro: Solusi Rendahnya Tingkat Pelaporan Keuangan UMKM di Kabupaten Dompu RAMADHAN, MUH. SYAHRU; ADHIM, CHAIRUL; ISKANDAR, RIZKIANA; ROSTINA; ANNISA
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 6 No. 1 (2025): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (In Press)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v6i1.36403

Abstract

Purpose – The purpose of this community service is to improve the ability of MSME actors in terms of digital financial recording using the LAMIKRO application and provide an understanding of digital marketing and how to manage business registration numbers (NIB) for MSMEs. Design/methodology/approach – The methods used in this community service program consist of the socialization stage, training stage, and mentoring stage. The number of MSMEs involved in this program is 27 MSMEs in Dompu Regency. Findings – The results of this training showed quite satisfactory results and were in accordance with the expected targets. Partners felt significant benefits, namely having the ability to record financial transactions with the LAMIKRO application. In addition, partners understand the process of marketing products digitally through social media and can apply for a business registration number (NIB) online easily. Originality/value – This community service program has never been carried out on program partners, so it will focus on two main areas, namely education and information technology and the field of MSME business management.
Co-Authors Annisa Apriani, Putri Chairul Adhim Dian Urna Fasihat Lilis Marlina Lilis Marlina M. Ikhwan Mansyuri Mulyati Mulyati Nurul Hayat Rahmadani, Desti Andi Ramadhan, Muh Syahru Rizky Ramadhan Rostina Urna Fasihat , Dian Urna Fasihat, Dian Yeye Suhaety