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All Journal Al-Qanun: Jurnal Pemikiran dan Pembaharuan Hukum Islam Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi dan Bisnis International Journal of Religious and Cultural Studies Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian Masyarakat Khatulistiwa Oeconomicus Journal of Economics El-Qist : Journal of Islamic Economics and Business (JIEB) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)
Buchori, Imam
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Arts Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengungkapan Corporate Social Responsibility Selama Pandemi COVID-19 di Indonesia Nawangsari, Ajeng Tita; Junjunan, Mochammad Ilyas; Buchori, Imam
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (721.178 KB) | DOI: 10.20961/jab.v21i2.685

Abstract

This study aims to look at the differences and patterns of CSR disclosure before and during the COVID-19 pandemic. The sample in this study consisted of 156 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that there were significant differences in CSR disclosure before and during the COVID-19 pandemic. CSR disclosure during the COVID-19 pandemic has decreased compared to CSR disclosure before the COVID-19 pandemic. However, economic performance indicator have actually increased. This pattern is in line with the stakeholder theory which states that in times of uncertainty such as economic and financial crises, companies tend to focus on fulfilling the interests of their definitive stakeholders, which are investors and creditors. This indicates that the company prioritizes the going concern perception by giving signals to investors and creditors through the disclosure of economic performance which is expected to strengthen positive sentiment from investors and creditors even though the company is in times of uncertainty due to the COVID-19 pandemic. Penelitian ini bertujuan untuk melihat perbedaan dan pola pengungkapan CSR sebelum dan selama masa pandemi COVID-19. Sampel pada penelitian ini terdiri dari 156 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukan bahwa ada perbedaan yang signifikan pengungkapan CSR sebelum dan selama pandemi COVID-19. Pengungkapan CSR selama pandemi COVID-19mengalami penurunan dibandingkan dengan pengungkapan CSR sebelum pandemi COVID-19. Walaupun demikian, indikator kinerja ekonomi justru mengalami kenaikan. Pola yang demikian, sejalan dengan teori stakeholders yang diajukan dalam penelitian ini. Teori stakeholders menyatakan bahwa pada masa ketidakpastian seperti krisis ekonomi dan keuangan, perusahaan cenderung memfokuskan diri terhadap pemenuhan kepentingan stakeholders definitifnya yang dalam hal ini adalah investor dan kreditor. Hal tersebut mengindikasikan bahwa perusahaan lebih mengutamakan persepsi going concern dengan memberikan sinyal kepada investor dan kreditor melalui  keterbukaan informasi kinerja ekonomi yang diharapkan bisa memperkuat sentimen positif dari investor dan kreditor walaupun perusahaan sedang ada di masa-masa ketidakpastian karena pandemi COVID-19.
Minimizing Potential Losses in KPR Hijrah Through a 7-Step Approach Nor Rokhmawati; Mohammad Dliyaul Muflihin; Imam Buchori; Ade Irma Suryani Lating
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 19 No 1 (2026): Januari-Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v19i1.403

Abstract

This study aims to analyze the risk management strategy of Hijrah Muamalat KPR financing at Bank Muamalat KC Surabaya and the efforts made to minimize potential losses. The research method used is descriptive qualitative, conducted through interviews and direct documentation at Bank Muamalat KC Surabaya. The results show that the implementation of risk management in Hijrah Muamalat KPR financing has been carried out well. The risk management strategy process includes: first, determining the context, which involves understanding customer criteria and marketing networks. Second, risk identification by applying the 5C principle. Third, risk analysis, which evaluates the likelihood of risks occurring and their impact on bank operations. Fourth, risk evaluation with the main focus on maintaining the safety of customer collectability. Fifth, risk management is carried out through telecall activities, customer visits, and restructuring. Sixth, risk monitoring is conducted to periodically observe customer conditions. Seventh, effective communication among teams must be well established. This study implies that a good understanding of customer context and marketing networks can improve the quality of financing analysis. The consistent application of the 5C principle helps the bank select eligible customers, thereby minimizing the possibility of non-performing financing. In addition, structured risk analysis and evaluation encourage more accurate and data-driven decision-making.
THE MEDIATING ROLE OF FAIRNESS AND MANAGEMENT ACCOUNTING SYSTEMS IN MANAGERIAL PERFORMANCE Imam Buchori; Mohammad Muflihin; Ahmad Agus Hidayat
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.19909

Abstract

Managerial performance is a crucial and primary component in enhancing achievements in management. The research aims at empirically examining the effect of Budget Congruence on Managerial Performance, mediated by Procedural Fairness, Distributive Fairness, and Management Accounting Systems at  Islamic State Universities (PTKIN) with public service agency status in East Java. Using a quantitative approach, the respondents were leaders at Islamic State Universities in East Java Province, Indonesia. The findings showed that Budget Congruence significantly impacted Procedural Fairness, Distributive Fairness, and the Management Accounting System. Procedural Fairness and Distributive Fairness could mediate the effect of Budget Congruence on Managerial Performance, while the Management Accounting System failed to mediate the relationship between Budget Congruence and Managerial Performance. These findings highlighted the importance of budget congruence in enhancing procedural fairness and distributive fairness, which ultimately could improve managerial performance.
Co-Authors Achmad Badri Andry Sahrizal Ade Irma Suryani Lating Ahmad Agus Hidayat Ajeng Tita Nawangsari Aji Prasetyo Igo Fadilah Ilham Jannah, Binti Shofiatul Lailatul Chabibah Lailatuz Fadiyah Liiza Riska Nafisa Lina Ambarwati Priono Liza Putri Aqidah M. Iman Prasetiyo Mochammad Ilyas Junjunan Mohammad Dliyaul Muflihin Mohammad Dliyaul Muflihin Mohammad Muflihin Muhammad Al Faruq Nor Rokhmawati Rohmatus Sa’diah Safir Aliyani Firdaus Safira Aliyani Firdaus Setyani Agung Dwi Astuti