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All Journal Krisna: Kumpulan Riset Akuntansi Infestasi Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Bisnis Jurnal Ilmiah Edunomika (JIE) Enrichment : Journal of Management Review of Islamic Economics and Finance Jurnal Ecogen Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Operations Management and Information System Studies Jurnal Nusantara Mengabdi Jurnal Yudistira Cendikia Pendidikan E-JURNAL AKUNTANSI
Annisa Rahman
Fakultas Ekonomi Universitas Andalas, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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The Effect of Good Corporate Governance (GCG), Temporary Syirkah Funds, and Profitability on the Performance of the Maqasid of Sharia Commercial Banks in Indonesia Iftikar Arif Yuri; Annisaa Rahman; Amy Fontanela; Syamsurizal Syamsurizal
Review of Islamic Economics and Finance Vol 4, No 1 (2021): Review of Islamic Economics and Finance (RIEF) June 2021
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/rief.v4i1.34801

Abstract

AbstractPurpose –This study aims to examine the effect of good corporate governance, temporary syirkah funds and profitability to the performance of maqasid sharia that occurs in Islamic banks registered as sharia commercial banks within a period of five years with purposive sampling methodMethodology - This research type is quantitative research to get the data and information that the authors obtained from several Islamic Commercial Banks listed on the Indonesia Stock Exchange in 2012- 2016. Findings - The results showed that temporary syirkah funds had an effect on the performance of maqasid sharia. While Good Corporate Governance (independent board of commissioners, syariah supervisory board, DPS positions, audit committee), and profitability do not affect the performance of maqasid sharia.Keywords: Good Corporate Governance, independent board of commissioner, syariah supervisory board, DPS positions, audit committee, temporary syirkah fund, profitability, maqasid sharia. AbstractPurpose –This study aims to examine the effect of good corporate governance, temporary syirkah funds and profitability to the performance of maqasid sharia that occurs in Islamic banks registered as sharia commercial banks within a period of five years with purposive sampling method This study aims to explore and categorize research literature on Financial Technology in Islamic Capital Market systematically by mapping and visualizing it through bibliometric analysis using VOSviewer.Methodology - This research type is quantitative research to get the data and information that the authors obtained from several Islamic Commercial Banks listed on the Indonesia Stock Exchange in 2012- 2016. The research from publications that have appeared in journals that are indexed by Google Scholar served as the foundation for the article data used in this study. A reference manager tool called Publish or Perish is used to gather research data. A literature review on the subject we chose was done with the help of the program Publish or Perish.  Findings - The results showed that temporary syirkah funds had an effect on the performance of maqasid sharia. While Good Corporate Governance (independent board of commissioners, syariah supervisory board, DPS positions, audit committee), and profitability do not affect the performance of maqasid sharia.The results show that research on Financial Technology in Islamic Capital Market is separated into 3 terms: Financial Technology, Islamic, Capital Market. The term "Financial Technology" is associated with 168 links with a total link strength of 581. The term "Islamic" has 191 links with a total link strength of 661. The term "Capital Market" has 219 links with a total link strength of 840. While the popular Islamic capital market research was carried out in 2019, namely 134 studies. Novelty – There have been many studies on bibliometric analysis, including bibliometric analysis in the field of economics, bibliometric analysis in Islamic economic research. However, research on financial technology and Islamic capital markets bibliometric analysis of published data specifically to determine research development has not been carried out. Research Limitation This study focuses on the financial technology in Islamic Capital Market in the last 10 years due to time constraint.Research Implication- The study presents how many articles have been published on financial technology in Islamic capital market and its relation to problem areas using VOSviewer.This review can be a basis for further research. Keywords: Good Corporate Governance, independent board of commissioner, syariah supervisory board, DPS positions, audit committee, temporary syirkah fund, profitability, maqasid sharia.
Pembenahan Keuangan Masjid Ashriyah Nagari Saok Laweh Kabupaten Solok, Sumatera Barat Rayna Kartika; Rinaldi Munaf; Annisaa Rahman; Atika Gando Suri
Warta Pengabdian Andalas Vol 28 No 3 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.28.3.341-346.2021

Abstract

A mosque is a Muslim centre to be held in high esteem and maintained. That management would include physical or nonphysical enhancement, increased worship function, and others. Functionally, a mosque needs to be run as well as possible, so good mosque management is required. Therefore, every mosque's management should have transparency regarding financial transactions. As a form of a nonprofit public sector organization, a mosque must create a financial report consistent with a definitive statement of financial accounting (PSAK) 45 that regulates nonprofit reporting. The objective of the public's service was to provide allocated financial statements to the Ashriyah Saok Laweh using the Excel app-based program (Akoontan). This provision is necessary for the administrator of Ashriyah Saok Laweh to be able to comprise the financial report and present the easily understood finance report of the donor and the worshiper mosque Ashriyah Saok Laweh, distric of Solok, West Sumatra.
Negative Effects of Framing and Adverse Selection on the Commitment Escalation in Investment Decision Making Dina Puspita Sari; Annisaa Rahman
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.596 KB) | DOI: 10.35335/enrichment.v12i5.804

Abstract

Commitment escalation is a decision making to increase or expand commitments in a particular project or investment even if the project or investment indicates failure. This research aims to obtain empirical evidence from the influences of adverse selection and negative framing on the tendency to escalate commitments. This study used a 2x2 factorial experimental design with a case instrument. Participants in this study were S2 students in the Master of Management and Master of Accounting programs as proxy managers selected with purposive sampling techniques. This study has taken 72 Financial Management and Management Accounting courses. The analytical technique used ANOVA two ways. The results indicate that adverse selection affects the tendency of commitment escalation. In addition, this study also proves the tendency for escalation of commitments influenced by negative framing
Perencanaan dan Pengelolaan Keuangan Keluarga di Masa Pandemi Covid-19 Rita Rahayu; Verni Juita; Denny Yohana; Annisa Rahman; Rahmat Febrianto
Warta Pengabdian Andalas Vol 29 No 3 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.29.3.299-304.2022

Abstract

This activity aims to provide training and understanding to the community on the importance of family financial planning and management. This activity was motivated by the current conditions of the Covid-19 pandemic. When the wheels of the economy became disrupted, many companies went out of business and went bankrupt, resulting in many companies that laid off their employees. This will undoubtedly have a significant impact on disrupting the family economy on a small scale and the country's economy on a larger scale. Therefore, this service activity needs to be carried out because, through the ability to plan and manage sound finances, it is believed that it will help the family in planning their grievances so that financial problems can be minimized. The activities carried out were workshops and seminars involving homemakers in Padang. The selection of homemakers in this activity was because a mother is a financial manager in a family. So that the mother's ability to manage finances determines the family's financial condition, this activity was carried out for one day. The result of this activity was an increase in the ability of homemakers to manage and plan finances.
THE EFFECTS OF ANNUAL REPORT READABILITY ON THE AUDIT FEES Annisaa Rahman; Ahmand Nadhirin
Assets: Jurnal Akuntansi dan Pendidikan Vol 11, No 2 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v11i2.10335

Abstract

ABSTRACTThis research aims to examine and analyze the effects of the readability of annual reports on audit fees. The research was conducted on public companies in Indonesia. Readability is measured using a document length proxy, assuming that the longer the document, the lower the report's readability. This study shows that document length positively affects audit fees or vice versa. Report readability has a negative effect on audit fees. The results of this study support the signaling theory. The report's readability can be used as a signal by the auditor in considering the audit procedures to be carried out. The less readable the company's report is, the more likely it is the possibility that the company can keep unfavorable information secret, which will impact audit procedures and costs.ABSTRAKRiset ini bertujuan menguji dan menganalisis pengaruh keterbacaan laporan tahunan terhadap biaya audit. Penelitian dilakukan pada perusahaan publik di Indonesia. Keterbacaan diukur menggunakan proksi panjang dokumen dengan asumsi semakin panjang dokumen, semakin rendah keterbacaan laporan. Penelitian ini menunjukkan panjang dokumen berpengaruh positif terhadap biaya audit, atau sebaliknya, keterbacaan laporan berpengaruh negatif terhadap biaya audit. Hasil penelitian ini mendukung teori sinyal. Keterbacaan laporan bisa dijadikan sinyal oleh auditor dalam mempertimbangkan prosedur audit yang akan dilakukan. Semakin rendah keterbacaan laporan perusahaan, semakin tinggi kemungkinan perusahaan dapat merahasiakan informasi yang tidak menguntungkan, yang pada akhirnya akan berdampak terhadap prosedur dan biaya audit.
Penyusunan Laporan Keuangan berbasis Spreadsheet untuk Badan Usaha Milik Nagari (BUMNAG) di Tanah Datar Sumatera Barat Rita Rahayu; Verni Juita; Husna Roza; Annisa Rahman; Deny Yohana; Rayna Kartika
Jurnal Nusantara Mengabdi Vol. 1 No. 2 (2022): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (842.272 KB) | DOI: 10.35912/jnm.v1i2.756

Abstract

Purpose: the purpose of this activity is to assist Village Owned Enterprises (BUMDes) in compiling their financial reports by designing simple programs using MS Excel.. Method: the are 4 stages conducted in this activity, which are identification stage of the business field, designing code of account, designing simple application with MS Excel, and training the users. Result: The result of this activity is a simple application for preparing financial reports using the excel program. This application can help BUMDes managers in preparing their financial reports Contribution: The results of this activity are very useful for BUMDes managers because it can help them in preparing financial reports
Pengembangan Unit Usaha Pembuatan Sanggan pada Bahan Usaha Milik Nagari Tunas Mekar Simpuruik, Kecamatan Sungai Tarab, Kabupaten Tanah Datar, Sumatera Barat Rita Rahayu; Fery Adrianus; Rayna Kartika; Annisa Rahman
Warta Pengabdian Andalas Vol 29 No 4 (2022)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.29.4.467-473.2022

Abstract

The activity aimed to assist Village-Owned Enterprises in Nagari Simpuruik, Sungai Tarab District, Tanah Datar Regency, West Sumatra. It has been developing business units based on village potential as it is known that today Nagari Simpuruik is famous for its "ketupat", i.e. rice cake boiled in a rhombus-shaped packet of plaited young coconut leaves. It is made of coconut leaves and produces coconut sticks as waste. Coconut sticks can be used and processed into value-added products. Seeing this potential, a community service team from the Faculty of Economics and Business of Andalas University formed a business unit by involving the Nagari Simpuruik community under the auspices of a Nagari-Owned Enterprise to produce products made from the coconut sticks known as "Sanggan". These activities consisted of surveys, Focus Group Discussions, and training. This activity certainly involves the people of Nagari Simpuruik, and it is hoped that this activity will encourage the improvement of the community's economy. The result of this activity is the form of increasing the community's ability to process waste into value-added products.
Analisis Fraud Hexagon Dalam Mendeteksi Potensi Kecurangan Laporan Keuangan Pada Perusahaan Badan Usaha Milik Negara (BUMN) Atika Gando Suri; Annisaa Rahman
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (668.448 KB) | DOI: 10.36418/syntax-literate.v8i5.11885

Abstract

This study aims to obtain empirical evidence of the influence of variables in Fraud Hexagon Theory that can detect financial statement fraud. This study uses the Fraud Score Model with case studies on State-Owned Enterprises (BUMN) in 2016 – 2020. The population in this study is all state-owned companies listed on the IDX in 2016-2020 which are accessed through the idx.co.id website. The sample data used in this study was as many as 13 state-owned companies. Sampling is carried out based on the purposive sampling method. The dependent variable used in this study is financial statement fraud. The independent variables used by this study are stimulus, opportunity, capability, rationalization, ego and collusion. Data analysis in this study used multiple linear regression analysis with SPSS test tool Version 26. Based on the results of the analysis, it shows that stimulus has a significant effect on financial statement fraud, while opportunity, capability, rationalization, ego and collusion do not have a significant effect on financial statement fraud.
The Effect of Business Strategies and Financial Reporting Irregularities On Audit Annisaa Rahman; Judith Zakary; Rita Rahayu
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.997

Abstract

This research aims to examine and analyze the effect of business strategy and financial reporting irregularities on audit fees. Business strategy is measured by six comprehensive sizes: research and development ratios, employee ratios, revenue changes, sales load ratios, employee turnover ratios, and capital intensity. Financial reporting irregularities are measured by the indication of deviation of financial statements, and the audit fee is measured by the company's logarithmic number of audit fees. Sample selection using purposive sampling method and selected 314 companies that meet the criteria for this study. The research was conducted from 2017-to 2019. The results of this study indicate that financial reporting irregularities and business strategy have a significant effect on audit fees. In summary, the results of this study support the view that the company's financial information and the complexity of the business represented in the company's business strategy are essential considerations for auditors in setting audit fees. The research findings prove that a business strategy that represents the complexity of the company's business and indications of financial statement irregularities will affect the cost of external auditors. In general, this research has implications that management policies and actions will have an impact not only on operational costs, but also on agency costs. Minimizing irregularities financial statements will reduce the costs borne by the company. Therefore, shareholders must monitor the policies and actions taken by the company. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh strategi bisnis dan penyimpangan pelaporan keuangan terhadap fee audit. Strategi bisnis diukur dengan enam ukuran komprehensif: rasio penelitian dan pengembangan, rasio karyawan, perubahan pendapatan, rasio beban penjualan, rasio perputaran karyawan, dan intensitas modal. Penyimpangan pelaporan keuangan diukur dengan indikasi penyimpangan laporan keuangan, dan fee audit diukur dengan jumlah logaritma fee audit perusahaan. Pemilihan sampel menggunakan metode purposive sampling dan terpilih 314 perusahaan yang memenuhi kriteria penelitian ini. Penelitian ini dilakukan dari tahun 2017 hingga 2019. Hasil dari penelitian ini menunjukkan bahwa penyimpangan pelaporan keuangan dan strategi bisnis berpengaruh signifikan terhadap fee audit. Secara ringkas, hasil penelitian ini mendukung pandangan bahwa informasi keuangan perusahaan dan kompleksitas bisnis yang direpresentasikan dalam strategi bisnis perusahaan merupakan pertimbangan penting bagi auditor dalam menetapkan fee audit. Temuan penelitian membuktikan bahwa strategi bisnis yang merepresentasikan kompleksitas bisnis perusahaan dan indikasi penyimpangan laporan keuangan akan mempengaruhi biaya auditor eksternal. Perusahaan sebaiknya meminimalisir kesalahan atau penyimpangan dalam laporan keuangan, agar tidak berdampak pada peningkatan fee audit. Secara umum, penelitian ini berimplikasi bahwa kebijakan dan tindakan manajemen akan berdampak tidak hanya pada biaya operasional, tetapi juga pada biaya keagenan. Meminimalkan penyimpangan laporan keuangan akan mengurangi biaya yang ditanggung perusahaan. Oleh karena itu, pemegang saham harus memantau kebijakan dan tindakan yang diambil oleh perusahaan.
PENGARUH KINERJA ESG TERHADAP NILAI PERUSAHAAN DENGAN SIKLUS HIDUP PERUSAHAAN SEBAGAI MODERASI : BUKTI DARI INDONESIA Areta Xaviera; Annisaa Rahman
Jurnal Akuntansi Bisnis Vol 16, No 2 (2023): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v16i2.4382

Abstract

Latar Belakang: Isu perubahan iklim didunia membawa ancaman perekonomian di dunia khususnya negara berkembang yang memiliki infrastruktur yang lebih lemah dibandingkan negara maju. Hal ini tentunya menimbulkan kekhawatiran masyarakat dan dunia bisnis sehingga dibutuhkan praktik keberlanjutan, salah satunya dengan melakukan pengungkapan ESG.Tujuan: Penelitian ini bertujuan untuk menguji secara empiris pengaruh kinerja ESG dan komponennya terhadap nilai perusahaan dengan siklus hidup perusahaan sebagai moderasi.Metode Penelitian: Merupakan penelitian kuantitatif dengan pengujian hipotesis. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di BEI periode 2017-2021 dengan sampel sebanyak 227 perusahaan. Metode pengumpulan data menggunakan metode purposive sampling. Data dianalisis menggunakan metode regresi linier berganda.Hasil Penelitian: Hasil penelitian ini menunjukkan bahwa kinerja ESG agregat tidak berpengaruh signifikan terhadap nilai perusahaan.. kinerja lingkungan berpengaruh signifikan negatif terhadap nilai perusahaan, kinerja sosial tidak berpengaruh signifikan terhadap nilai perusahaan, kinerja tata kelola berpengaruh signifikan positif terhadap nilai perusahaan. Selanjutnya, penelitian ini menemukan bahwa siklus hidup perusahaan mampu memoderasi hubungan kinerja ESG terhadap nilai perusahaan. Pada tahap Introduction dan shake-out/decline kinerja ESG tidak berpengaruh signifikan terhadap nilai perusahaan. Pada tahap Growth kinerja ESG berpengaruh signifikan positif terhadap nilai perusahaan sedangkan pada tahap mature, kinerja ESG berpengaruh signifikan negatif terhadap nilai perusahaanKeaslian/Kebaruan Penelitian: Merupakan penelitian yang meneliti tentang pengaruh ESG terhadap nilai perusahaan dengan siklus hidup perusahaan sebagai moderasi pada perusahaan di Indonesia yang terdaftar di BEI dengan menggunakan data 2017-2021Kata kunci: ESG,nilai perusahaan,siklus hidup perusahaan
Co-Authors Abd. Rasyid Syamsuri Abshari, Firhan Razki Adinda Ikhlashul Refa Ahmand Nadhirin Amsal Djunid Amy Fontanella Anggi Saputra Anggraeni, Dian Yuni Areta Xaviera Atika Gando Suri Atika Gando Suri Defriko Gusma Putra Denny Yohana Deny Yohana Dhiya Durotul Nasha Dina Puspita Sari Elsa Fitri Utami Elvira Luthan Fajri Yudha Fery Adrianus Husna Roza Hutagaol-Martowidjojo, Yanthi Iftikar Arif Yuri Iqbal Ilhamsyah Akmal Iqbal Sidiq Rabbani Judith Zakary Nurul Alifah Oktavia Utami Ramadhani Rahayu, Rita Rahmat Febrianto Ramadhani Chandra Ratna Sari Dewi Ratnawati Rafles Rayna Kartika, Rayna Rinaldi Munaf RISA WAHYUNI EDT Riyadi Aprayuda Salsabila Tizmi Salsabila Tizmi Shinta Nurhaliza Shyntia Alvenia Siti Naziyatul Ulfa Siti Sarah Asy-syifa Suci Fitriamiranti Syahril Ali Taufik Hidayat Verni Juita Yafez Rahmentio Yosi Yulivia Yusak Maryunianta