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All Journal International Journal of Advances in Applied Sciences Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) E-Journal Cano Ekonomos JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Dinamika Dinamika Pendidikan Prosiding Teknologi Pendidikan Jurnal Al-Tadzkiyyah Jurnal Ijtimaiyya Majalah Ilmiah MOMENTUM Jurnal Pendidikan Ilmu Sosial Accounting Analysis Journal Economic Education Analysis Journal Jurnal Pendidikan Agama Islam Al-Thariqah JST ( Jurnal Sains Terapan ) ATTARBIYAH: Journal of Islamic Culture and Education Script Journal: Journal of Linguistic and English Teaching Jurnal Bina Praja Tadarus: Jurnal Pendidikan Islam Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Kesehatan Komunitas Jurnal Riset Keuangan dan Akuntansi (JRKA) Studia Religia: Jurnal Pemikiran dan Pendidikan Islam Educan : Jurnal Pendidikan Islam Jurnal Ilmu Kesehatan Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Jurnal Analis Kesehatan Owner : Riset dan Jurnal Akuntansi Journal AL-MUDARRIS Mimbar Ilmu HIKMAH : JURNAL PENDIDIKAN AGAMA ISLAM JPP Jurnal Kesehatan Poltekkes Palembang ACCOUNTHIK : Journal of Accounting and Finance Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Health Information : Jurnal Penelitian International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Sains dan Teknologi Journal of Telenursing (JOTING) Ilmuna: Jurnal Studi Pendidikan Agama Islam JIIP (Jurnal Ilmiah Ilmu Pendidikan) Community Development Journal: Jurnal Pengabdian Masyarakat At-Tajdid : Jurnal Pendidikan dan Pemikiran Islam Jurnal Pendidikan Dasar Perkhasa Community Empowerment Journal of Applied Data Sciences Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Thawalib: Jurnal Kependidikan Islam Business and Accounting Education Journal Indonesian Journal of Devotion and Empowerment (IJDE) Smart: Journal of Sharia, Tradition, and Modernity Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) ASMAT: Jurnal Pengabmas PAIDA: Jurnal Pendidikan Agama Islam UNIMUDA Jurnal Riptek Jurnal Pengabdian kepada Masyarakat (ABDIKEMAS) JMLS: Journal of Medical Laboratory and Science PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Masyarakat Bangsa AL ULYA: JURNAL PENDIDIKAN ISLAM Prosiding Seminar Nasional Pascasarjana Proceeding of International Conference on Science, Education, and Technology Al-lubab : Jurnal Penelitian Pendidikan Dan Keagamaan Islam Al-Lubab: Jurnal Penelitian Pendidikan dan Keagamaan Islam Jurnal Penelitian Pendidikan Jurnal Pendidikan Agama Islam
Asrori Asrori
Universitas Negeri Semarang
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Journal : Accounting Analysis Journal

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Analysis of Influence of Characteristics of Islamic Supervisory Board toward Islamic Financial Performance Rifai, Achmad; Asrori, Asrori
Accounting Analysis Journal Vol 6 No 2 (2017): July 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i2.15947

Abstract

Tujuan dari penelitian ini adalah untuk untuk menguji dan menganalisis karakteristik Dewan Pengawas Syariah yang direpresentasikan dengan DPS Scientific Backgrounds, Attendance of DPS Meeting, dan DPS Multi-positions terhadap Islamic Financial Performance melalui kesesuaian pelaporan syariah sebagai mediasi. Populasi penelitian adalah seluruh bank umum syariah yang ada Indonesia periode tahun 2011- 2015. Jumlah sampel yang diuji sebanyak 8 bank umum syariah yang dipilih dengan metode purposive sampling. Penelitian ini menganalisis laporan tahunan bank umum syariah dengan metode content analysis. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) Path Modelling dengan alat analisis SmartPLS 3.0. Hasil penelitian menunjukkan bahwa Attendance of DPS Meeting dan kesesuaian pelaporan syariah berpengaruh secara langsung terhadap Islamic Financial Performance. Variabel DPS Scientific Backgrounds dan rangkap jabatan tidak berpengaruh secara signifikan terhadap Islamic Financial Performance. Sedangkan variabel kesesuaian pelaporan syariah berpengaruh positif dan signifikan memediasi hubungan DPS Scientific Backgrounds terhadap Islamic Financial Performance, namun tidak mampu memediasi hubungan Attendance of DPS Meeting dan DPS Multi-positions terhadap Islamic Financial Performance. The purpose of this is study to examine and analyze the characteristics of the Sharia Supervisory Board (SSB) is represented by the SSB scientific background, SSB meeting attendance, and SSB dual position on Islamic financial performance through sharia conformance reporting as mediation. The population is all existing Islamic banks Indonesia period 2011-2015. The number of samples tested by 8 Islamic commercial bank selected by purposive sampling method. This study analyzed the annual reports of Islamic banks with content analysis. The analytical method used is Structural Equation Modelling (SEM) with Partial Least Square (PLS) path modeling analysis tool SmartPLS 3.0. The results showed that the presence of SSB meeting attendance and sharia conformance reporting have a direct impact on the Islamic financial performance. SSB scientific background variables and SSB dual position do not significantly affect the Islamic financial performance. While variable sharia conformance reporting positive and significant effect mediates the relationship DPS scientific background to the Islamic financial performance, but is not able to mediate the association SSB meeting attendance and SSB dual position on the Islamic financial performance. Based on the result, it can be conclude that SSB meeting attendance and sharia conformance reporting have effect on Islamic financial performance.
The Effect of Financing Risk on Sharia Compliance Performance and Profitability Performance Dzulkurnain, Achmad Riqi; Asrori, Asrori
Accounting Analysis Journal Vol 6 No 3 (2017): November 2017
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v6i3.18700

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis Pengaruh Risiko Pembiayaan yang dipresentasikan dengan risiko pembiayan mudharabah, risiko pembiayaan musyarakah, dan risiko pembiayaan murabahah terhadap kinerja kesesuaian sharia dan kinerja profitabilitas. Populasi penelitian adalah seluruh bank umum sharia yang di Indonesia periode tahun 2011-2015. Metode pengambilan sampel yang digunakan adalah dengan metode purposive sampling. Jumlah sampel yang diuji sebanyak 7 bank umum sharia dengan 35 unit analisis yang menjadi objek pengamatan. Alat analisis yang digunakan adalah SPSS 21. Penelitian ini menganalisi laporan tahunan bank umum sharia dengan metode analisis regresi linear sederhana. Hasil penelitian menunjukan bahwa variabelrisiko pembiayaan mudharabah dan murabahah tidak berpengaruh terhadap kinerja kesesuaian sharia sedangkan variabel risiko pembiayaan musyarakah berpengaruh positif signifikan terhadap kinera kesesuaian sharia. Sementara itu variabel risiko pembiayaan mudharabah, musyarakah dan murabahah berpengaruh terhadap kinerja profitabilitas bank unit sharia yang ada di Indonesia. Berdasarkan hasil penelitian dapat disimpulkan bahwa hanya risiko pembiayaan musyarakah yang berpengaruh terhadap kinerja kesesuaian sharia dan masing-masing risikopembiayaan mudharabah, musyarakah dan murabahah berpengaruh terhadap kinerja profitabilitas. The purpose of this study was to examine and analyze the Influence of Risk Financing which was presented at the risk of Mudharabah financing, Musharaka financing risks, and risks to the performance of conformity murabaha financing sharia and profitability. The population is all the Islamic banks in Indonesia during the period 2011-2015. The sampling method used purposive sampling methode. The number of samples tested by 7 Islamic banks with 35 units of analysis which is the object of observation. The analytical tool used was SPSS 21. This study analyzed the annual reports of Islamic banks with a simple linear regression analysis method. The results showed that the variables the risk of financing and murabaha does not affect the performance of the suitability of sharia while Musharaka financing risk variables significant positive effect on the suitability sharia performance. While the variable risk of financing, Musharaka and murabaha has effect on sharia bank profitability performance unit in Indonesia. Based on the results of this study concluded that only Musharaka financing risks that affect the performance of the suitability of each of sharia and risks of financing, Musharaka and murabaha effect on profitability.
The Effect of Corporate Governance Mechanisms, Capital Structure and Firm Size on Risk Management Disclosure Larasati, Desi; Asrori, Asrori
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.20956

Abstract

This study aims to determine the effect of the duties and responsibilities of directors, institutional ownership, managerial ownership, capital structure and firm size on RMD in an Islamic banks. The population in this study is the Islamic Banks in Indonesia. There is 35 annual reports of Islamic banks as samples. The analytical method used is multiple linear regression analysis using SPSS tool. The results showed that the firm size significant positive effect on RMD. While the other variables are the duties and responsibilities of directors, institutional ownership, managerial ownership and capital structure does not affect the RMD. Researchers further advised to analyze other factors that may affect the RMD on Islamic banks such as the duties and responsibilities of the board of commissioners. Keywords: Risk Management Disclosure (RMD), Mechanism Corporate Governance, Duties and Responsibilities of Directors, Institution Ownership, Management Ownership, Capital Structure, Firm Size.
The Factors That Affect Fraudulent Financial Statements of the Local Government Praditasari, Prasti; Asrori, Asrori
Accounting Analysis Journal Vol 7 No 2 (2018): July 2018
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v7i2.21181

Abstract

Penelitian ini bertujuan untuk mengetahui presepsi para pegawai di instansi pemerintah Kabupaten Temanggung mengenai faktor-faktor yang kecurangan laporan keuangan. Laporan keuangan mempunyai fungsi penting, sesuai dengan fund theory yang menjelaskan bahwa laporan keuangan mempunyai tujuan utama untuk melaporkan sumber dan penggunaan dana dalam pelaksanan operasional. Populasi penelitian merupakan pegawai di instansi pemerintahan Kabupaten Temanggung. Teknik pengambilan sampel menggunakan metode simple random sampling yang menghasilkan sampel penelitian akhir sebanyak 89 responden. Teknik analisis data yang digunakan berupa analisis full model Structural Equation Modeling (SEM) dengan alat analisis smartPLS 3.0. Hasil dari penelitian ini terdapat pengaruh positif signifikan antara motivasi negatif dan asimetri informasi dengan kecurangan laporan keuangan. Moralitas berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, sedangkan sistem pengendalian intern tidak berpengaruh terhadap kecurangan laporan keuangan. Simpulan dari penelitian ini yaitu semakin tinggi tekanan yang dirasakan pegawai dan semakin tinggi tingkat asimetri informasi yang terjadi maka semakin tinggi pula kemungkinan terjadinya kecurangan, sedangkan semakin tinggi tingkat moralitas dan penerapan sistem pengendalian intern yang efektif dapat mengurangi tingkat kecurangan yang terjadi. Kata Kunci: Instansi Pemerintahan; Kecurangan Laporan Keuangan;Laporan Keuangan Pemerintah Daerah ABSTRACT This study aims to explore the perceptions of employees in government agencies of Temanggung about the factors influencing the financial statement fraud. Financial report have important functions, in accordance with the fund's theory which explains that financial statements has the main purpose to report the sources and use of funds in operational implementation. The population of this study is respondents civil government agencies in Temanggung. The sampling technique is using simple random sampling method which produces the final research samples as many as 89 respondents. Data analysis in this study uses a model full analysis Structural Equation Modelling (SEM) with a smartPLS 3.0. The results of the research there were significant positive influence between negative motivation and information asymmetry with the cheating financial report. Significant negative effect against the morality of the financial report, while the system of internal control has no effect against the cheating financial report. Summary of the study i.e. the higher the perceived pressure employees and the higher the degree of asymmetry of information happens then the higher the possibility of cheating, while the higher levels of morality and the implementation of an effective internal control system can reduce the level of cheating going on.
The Effect of Leverage, Liquidity and Profitability on Financial Distress with the Effectiveness of the Audit Committee as a Moderating Variable Saputri, Lilis; Asrori, Asrori
Accounting Analysis Journal Vol 8 No 1 (2019): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i1.25887

Abstract

This study aims to analyze and describe the effect of variable leverage, liquidity, and profitability on financial distress with the addition of moderating variables, the effectiveness of audit committee. Mining companies listed on the Stock Exchange in 2013-2016 are the population in this study, which consisted of 48 companies each year. The purposive sampling method is used to select the sample so that there are 80 analysis units from 20 companies. The data analysis technique in this research used moderating regression analysis with IBM SPSS for windows version 21.0. The result of this research showed that leverage, liquidity, and profitability have no significant effect on financial distress. Effectiveness of audit committee has proven to be a moderating variable between the variables of leverage and profitability of financial distress, but cannot be a moderating variable between the variables of liquidity and financial distress. The conclusion of this research is control from audit committee to the management company will improve management performance so it will avoid the company from possible happening of financial distress.
The Analysis of Sustainability Report Disclosure in the Companies listed on the IDX Year 2014 – 2016 Arumsari, Yogi; Asrori, Asrori
Accounting Analysis Journal Vol 8 No 3 (2019): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i3.26419

Abstract

This research aims to get empirical evidence about the effect of firm size, leverage, audit committee, and environmental performance on sustainability report disclosure. The population of this research was all entities listed in the Indonesia Stock Exchange (IDX) during the years of 2014 – 2015 as many as 568 companies. In addition, sample was selected by using purposive sampling method. There were 22 companies as the final sample. During 2014 – 2015, there were 66 unit of analysis. Furthermore, hypotheses were examined by multiple regression analysis using SPSS 22.0 program. The results indicate that firm size and leverage have a negative and significant effect on sustainability report disclosure. Then, audit committee does not have a positive and significant effect on sustainability report disclosure and environmental performance has a positive and significant effect on sustainability report disclosure. Therefore, it can be concluded that environment performance can provide an important role in sustainability report disclosure.
The Determinants of Non-Performing Financing (NPF) in Islamic Commercial Banks in Indonesia Estiawan, Andika Bayu; Asrori, Asrori
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.53768

Abstract

This research aims to analyze the effect of total financing, Financing to Deposit Ratio (FDR), Good Corporate Governance (GCG) on Non-Performing Financing (NPF) with inflation as a moderating variable. This research population is Islamic commercial banks for the period 2012-2018, which are registered with the Financial Services Authority. Research samples are obtained through a purposive sampling technique. According to the purposive sampling technique, some 11 Islamic Commercial Banks obtained 77 units of analysis. This research’s analytical method is multiple regression analysis and the absolute difference value. This research proves that GCG has a negative and significant effect on NPF, while Total Financing and FDR have no significant effect on NPF. Meanwhile, inflation did not moderate total financing, FDR, and NPF. Referring to the research results that have been described, the conclusion that the writer can compile is that the quality of GCG in a company is getting better, proven to reduce the level of NPF. Thus, Islamic Commercial Banks are expected to optimize the role of GCG to reduce the NPF level. Keywords: Non-Performing Financing; Islamic Commercial Banks; Financing; Inflation
Co-Authors - FACHRURROZIE A. Kumedi Ja’far A.A. Ketut Agung Cahyawan W Abda Abda Abdul Haris Abdul Mutholib Abdul Mutolib Abida, Fithriyah Inda Nur Abidin, Muhammad Ro’is Achmad Furqon, Achmad ACHMAD RIFAI Afriayani, Iis Agung Purwana Agus Supratiawan, Agus AHMAD MUNIR Ahmad Nurkhin Alfreda, Yulianus Wima Krisna Amal, Muhammad Ihlashul Amelia, Regina Amrozi andari, efi Andriyanto Andriyanto Anggoro, Raden Roro Maha Kalyana Mitta Antonius Totok Priyadi Apriani, Uci Ardini, Yusi Arifin, Shokhibul Arifin, Sokhibul Arrosyid, Alwi Arumsari, Yogi Asrianto, Asrianto Astuti, Suci Astuti, Suci Aswandi Aswandi, Aswandi Athoillah Athoillah, Athoillah Atik Widiarti Avian, Ishlah Awalya Ma’rifatul Jannah, Awalya Ma’rifatul Ayuntavia, Ayuntavia Bakhruddin, Mukhammad Bakti Kurniawan, Fajar Basa, Itail Husna Bianggo NauE, Dian Adhe Bowo Sumanto, Bowo Burniadi Moballa Dahlan, Robi Dani, Hamril Dea Afita Devitasari, Oktavia anggun Dina Maharani Diningrat, Idharul Haq Jaya Dzulkurnain, Achmad Riqi Dzulkurnain, Achmad Riqi Ed, Erwin el-Hajjami, Aicha Ellinasari, Tiara Fita Erlangga, Gaga Erwin Edyansyah, Erwin Estiawan, Andika Bayu Evinna Cinda H Faizal, Elka Fakhruddin Fakhruddin Fandianta, Fandianta Febrianti, Elza Febriyani, Erisa FERA RATYANINGRUM Fian Tri Rohmah Fitantri Ambar Rini, Fitantri Ambar Frandi Charisma Halius, Nadiya Lutfiah Handayani Handayani Happy Susanto Harsono Harsono Hartati, Risda Hasan Mukhibad Hayumuti Hayumuti, Hayumuti Hermansyah, Herry HIDAYAT, MOCH CHARIS Hotnier Sipahutar, Hotnier Humaid, M Nurul Ibrahim, Rivai Idam Mustofa Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indrawan, Adi Isa Isa Islamiati, Febriani Suci Ismanto, Djainul Istikhomah, Dwi Jannah, Anisa Nurul Jannah, Awalya Ma’rifatul Jarot Tri Bowo Santoso Jati, Kuat Waluyo Jaziela Huwaida Joko Sutarto JOKO WINARKO, JOKO Karneli, Karneli Karwiti, Witi Kaswari Kaswari Khikam, Dawamul Khoerrunisah, Assyifa Khozin, Khozin Kiswanto Kiswanto Kiswanto Kiswanto Krisna Rendi Awalludin Kurniawan, Fajar Bakti Kusuma, George Endri Laeli Mafudah, Laeli Lailatul Fithriyah Azzakiyah Larasati, Desi Lativa Ulisanti Lestari, Wuni Sri Linda Firdawaty Luhur Wicaksono Margunani, Margunani Martawati, Mira Esculenta Merlinski, Tarisa Mochammad Imron Awalludin Moh Alwi Yusron Moh Nur Hakim Moh. Hartono Mohammad Rokib Mohamoud, Mohamed Esse Mufliha Wijayati Muhammad Habibi Muhammad Ihlashul'amal Muhammad Ihlasul Amal Muhammad Iqbal Muhammad Zainal Abidin Muhammad, Anbie Haldini Mulyani, Wiwiek Murtiningsih, Rima Muzaiyanah, Indri Ayu Naqiyah Mukhtar Nasrazuhdy, Nasrazuhdy Nihayah, Annis Nurfitriana Nikhmah, Sofrotul Nikhmah, Sofrotul Nina Oktarina Nofi Maria Krisnawati Novita Sari Nugraha, Nopia Dimas NUR CHAKIM Nur Khalim Darwiyati Nurdiah Nurdiah Nurhayati Nurhayati Nurjannah Rahayu Kistanti NURUL ARIFAH Onny Setiani Permata, Resti Dora Ponti Almas Karamina Prabowo Yudo Jayanto Praditasari, Prasti Praditasari, Prasti Pramesti, Lely Prihadini, Taufan Prihadini, Taufan Pujianto Pujianto PURWANTI PURWANTI Purwanti, Heni Agus Purwati, Rina Puspitasari, Winda Putra, Agiel Laksamana Putri, Ayuni Riska Rahmawati Ahfan, Rahmawati Rahmawati, Ully Ramadan, Alika Padia Ramadhan, Mochamad Rezekiyah, Sholeha Riennova, Riennova Riki Dwi Angga Saputro Rini Muharini Romelah Romelah Rusman Rusman Sabrina, Lina Nur Sahli, Indra Taufik Saiful Anwar Salmani, Salmani Satworo Adiwidodo Septiawati, Agnes Setiani, Dwi Silvia, Veny Simega, Novianti Yoyo Siregar, Sri Sulpha Siska, Dominika Siswanto, Shofiyah Salsabila Siti Halijah Sitompul, Loly Sabrina Solly Aryza Sucihatiningsih Dian Wisika Prajanti Sulistyarini, Sulistyarini Supartini, Sri Susilo, Sugeng Hadi Syailendra, Anton Syam, Aldo Redho Syamsiar, Syamsiar Syamsul Arifin Tama, M. Fauzan Aditya Terry, Kris Money Thoken, Florensius Trisakti Trisakti Tubalawony, Rudolfo Turno, Turno Veithzal Rivai Zainal Vita Nurul Azizah WAHYU FIRMANSYAH Wahyu Pratiwi, Wahyu Wardani, Afika Herma Warih Handayaningrum Wasino Wasino Wijoyanto, Danang Wiwiet Eva Savitri Wulandari, Rika Ayu Yozi Aulia Rahman, Yozi Aulia Yuhanandri, Alnanda Yulfita ’Aini Yusneli, Yusneli Yusniar Hanani Zakiuddin, Muhammad Naufal