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All Journal AKTSAR: Jurnal Akuntansi Syariah BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ilmiah Raflesia Akuntansi Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Journal of Culture Accounting and Auditing Ecoducation
Putro, Guruh Marhaenis Handoko
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Mosque Financial Accountability and Transparency: A Community Perspective in Lamongan Putro, Guruh Marhaenis Handoko; Fajri, Mega Barokatul
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.20380

Abstract

The mosque is a place of worship that has a source of income that comes from the community. The lack of information regarding the accountability and transparency of mosque financial management is a problem that needs special attention for managers of mosque financial funds. This study discusses the accountability and transparency of mosque financial reports from the perspective of the Muslim community in Lamongan Regency. The subjects of this study include people of productive age, namely 15–64 years old, who are Muslims and active in congregation at the mosque. The data collection technique is to distribute data through a Google Form questionnaire and reinforce it with information from previous literature, journals, and books. The results of the study show that people's views regarding the financial accountability and transparency of mosques in Lamongan is vary. The mosque's accountability and transparency system in Lamongan is considered to be in accordance with ISAK 35. The mosque's financial administrators have carried out their duties honestly and responsibly, but not a few among the public say they still have doubts. Some of them also thought that there was no need to know about the mosque's finances because someone already took care of them.
Faktor yang Mempengaruhi Harga Saham: Bukti Empiris dari Indonesia Putro, Guruh Marhaenis Handoko; Astuti, Suryani Yuli; Masadah, Ninik; Imawan, Amrizal; Febrianti, Devi; Megasyara, Ira; Wany, Eva
Journal of Culture Accounting and Auditing Vol 2 No 2 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i2.6837

Abstract

The financial ratios of liquidity, profitability, solvency, activity, and basic earning ratio on share prices are the financial ratios used in this study to analyze the financial performance of the real estate and property sectors. It employs multiple linear regression. Purposive sampling, a quantitative strategy, is used in this study with 69 samples that contain secondary data from the 2019–2021 financial statements. SPSS 26 is the analytic tool used. The findings indicate that while rentabilitas is important and influences share prices, liquidity, solvency, profitability, and activity have little bearing on share prices. The researcher reveals this occurrence by using signalling theory, which strengthens the findings.
DOES FIRM VALUE MATTER? EMPIRICAL EVIDENCE FROM INDONESIA Putro, Guruh Marhaenis Handoko; Imawan, Amrizal; Megasyara, Ira; Febrianti, Devi
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.34719

Abstract

The COVID-19 pandemic has hurt the entire government and corporate financial system, making it difficult for businesses to distribute dividends. During the COVID-19 epidemic, this study examines the possible impact of financial statements on firm value by considering dividend policy as a moderating factor. This research employs a quantitative methodology, utilizing purposive sampling techniques and secondary data. The sample data includes all public companies listed on the Indonesia Stock Exchange between 2020 and 2022. There are 127 sample data. We conducted the test using SmartPLS software. Researchers looked at three financial parameters: profitability, leverage, and liquidity. The research results show that leverage and profitability, not liquidity, can influence firm value. The impact of dividend policy on the relationship between profitability and company value is evident, while it does not affect leverage or liquidity. To identify this problem accurately, the researchers used signal theory to get accurate results in identifying this problem. We hope the research results will alert investors to exercise caution when purchasing shares, particularly in manufacturing companies.
Financial Technology: An Analysis of the Financial Performance and Growth of Banking Companies Fajri, Mega Barokatul; Rochmah, Sofi Machmudatul; Putro, Guruh Marhaenis Handoko; Lailiyah, Elliv Hidayatul; Zulyanti, Noer Rafikah; Syah, Imran
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 2 (2024): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v21i2.22690

Abstract

The presence of financial technology provides opportunities for banking sector companies to develop innovative products and services. The rapid development of technology means that fintech services are considered an extension of banks. On the other hand, fintech banking, such as mobile banking and Internet banking, provides many conveniences, including serving Indonesian people who the traditional financial industry cannot serve. This research aims to test and analyze whether financial technology (independent variable) can influence company performance regarding ROA, ROE, NIM, BOPO, and company growth (dependent variable) in the banking industry. All banking companies listed on the IDX except Sharia banking are the data samples used. The testing method used is through the Between-Subjects Effect MANOVA test. This test shows that fintech positively affects ROA, ROE, and NIIM. However, the BOPO and company growth variables cannot be influenced by fintech.
Ukuran Perusahaan Memoderasi Pengaruh Leverage Pada Tax Avoidance Indira, Irma; Nisa, Latifatun; Dedyansyah, Achmad Farid; Salukh, Agustinus; Putro, Guruh Marhaenis Handoko
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.392

Abstract

Tax is the largest source of revenue for the state which is used to finance state development, build infrastructure, finance government, finance health and education facilities and is used for the welfare of its people. This study aims to determine the effect of Leverage on Tax Avoidance with firm size as a moderating variable. The samples obtained were 75 sample data from 25 goods and consumption companies during 2019-2022 which were selected using the purposive sampling method. Data analysis techniques used descriptive statistical tests, classic assumption tests (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), multiple linear regression tests, Moderated Regression Analysis (MRA) test, and hypothesis testing (t test, Coefficient of determination test) with SPSS application program version 25.The results of this study indicate that, Leverage has an effect on Tax avoidance, company size has an effect on tax avoidance and the results show that company size is able to moderate leverage.
Faktor-faktor yang Mempengaruhi Minat Bertransaksi Fintech pada Generasi Z: Analisis Kemudahan, Efektivitas, dan Risiko: Factors Influencing Interest in Fintech Transactions among Generation Z: An Analysis of Ease, Effectiveness, and Risk Fadhilah, Siti Azkiyah Nur; Putro, Guruh Marhaenis Handoko; Astuti, Suryani Yuli; Mas’adah, Ninik
Economic and Education Journal (Ecoducation) Vol. 7 No. 2 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i2.1804

Abstract

Pertumbuhan eksponensial adopsi teknologi finansial pada Gen Z memerlukan pemahaman komprehensif terhadap faktor faktor determinan yang mempengaruhi intensi bertransaksi. Penelitian ini menganalisis pengaruh persepsi kemudahan, efektivitas, dan persepsi risiko terhadap minat bertransaksi Fintech pada Generasi Z di Kabupaten Lamongan. Menggunakan pendekatan kuantitatif dengan desain asosiatif, riset ini melibatkan 400 responden Generasi Z melalui teknik purposive sampling. Pengumpulan data menggunakan kuesioner terstruktur dengan pengukuran skala Likert yang dianalisis melalui regresi linier berganda. Hasil menunjukkan persepsi kemudahan, efektivitas, dan persepsi risiko berpengaruh signifikan terhadap minat bertransaksi Fintech secara parsial maupun simultan dengan koefisien determinasi 45,7%. Efektivitas menunjukkan pengaruh terkuat (β=0,386; t=8,910), diikuti persepsi kemudahan (β=0,382; t=8,819), dan persepsi risiko (β=0,090; t=2,452). Temuan ini memvalidasi aplikabilitas teori Technology Acceptance Model dalam konteks Fintech Indonesia, memberikan rekomendasi strategis bagi pengembang untuk mengoptimalkan desain antarmuka pengguna, meningkatkan efisiensi layanan, dan membangun sistem keamanan transparan. Penelitian mendatang sebaiknya mengeksplorasi faktor budaya, kepercayaan interpersonal, dan literasi digital sebagai variabel moderasi dengan cakupan geografis lebih luas untuk generalisasi komprehensif.
Menembus Volatilitas: Menilai Dinamika Kinerja Perusahaan Terhadap Imbal Hasil Pasar : Breaking Through Volatility: Assessing Corporate Performance Dynamics Against Market Returns Fadtmawati, Aprilia Ayu; Putro, Guruh Marhaenis Handoko; Megasyara, Ira; Mas’adah, Ninik
Economic and Education Journal (Ecoducation) Vol. 7 No. 2 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i2.1828

Abstract

Istilah "Return saham" mengacu pada jumlah keuntungan atau kerugian yang dialami investor dari investasi saham mereka selama jangka waktu tertentu. Sebagai latar belakang, penelitian ini meneliti terjadinya ketidakpastian dalam kerangka laba saham. Untuk tahun 2021–2023, penelitian ini bertujuan untuk meneliti dampak manajemen laba, profitabilitas, dan likuiditas terhadap return saham di subsektor makanan dan minuman, dengan variabel moderasi ukuran perusahaan. Sebanyak delapan puluh sembilan perusahaan makanan dan minuman yang menjadi bagian dari populasi BEI masuk dalam kelompok ini. Menggunakan purposive sampling dalam pengambilan sampel yang bertujuan untuk memilih sampel. SmartPLS digunakan dalam investigasi kuantitatif ini untuk menerapkan metode kausalitas. Temuan menunjukkan bagaimana profitabilitas, likuiditas, dan manajemen laba memengaruhi return saham. Manajemen laba, profitabilitas, dan likuiditas semuanya berdampak pada return saham, tetapi ukuran perusahaan tidak memoderasi pengaruh ini. Investor di industri makanan dan minuman dapat menggunakan temuan penelitian ini untuk menginformasikan uji tuntas mereka sebelum menginvestasikan uang mereka ke dalam bisnis ini.
Co-Authors Achmad Farid Dedyansyah Astuti, Suryani Yuli Devi Febrianti Elliv Hidayatul Lailiyah Eva Wany, Eva Fadhilah, Siti Azkiyah Nur Fadtmawati, Aprilia Ayu Fajri, Mega Barokatul Imawan, Amrizal Indira, Irma Ira Megasyara Masadah, Ninik Mas’adah, Ninik Nisa, Latifatun Noer Rafikah Zulyanti Rochmah, Sofi Machmudatul Salukh, Agustinus Syah, Imran