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All Journal Jurnal Manajemen dan Agribisnis Jurnal Bisnis dan Ekonomi JURNAL BISNIS STRATEGI Sosiohumaniora Value Added: Majalah Ekonomi & Bisnis ACCOUNTABILITY Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan El Dinar MUQTASID INFERENSI Indonesian Journal of Business and Entrepreneurship (IJBE) Kodifikasia: Jurnal Penelitian Islam Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Jurnal Pamator : Jurnal Ilmiah Universitas Trunojoyo Madura Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen Pelayanan Publik Jurnal Mirai Management Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Artificial Intelligence Research Al Tijarah JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Jurnal EMT KITA Jurnal Studi Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Jurnal Analisis Bisnis Ekonomi JMM (Jurnal Masyarakat Mandiri) Jurnal Dinamika Sosial Budaya EBSJ Jurnal Riset Ekonomi dan Bisnis Khadimul Ummah Journal of Social Dedication Jurnal Ipteks Akuntansi Bagi Masyarakat JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Pengabdian Masyarakat AbdiMas SENTRALISASI Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Media Mahardhika Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Masyarakat Merdeka (JMM) Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship JURNAL MANAJEMEN BISNIS Referensi : Jurnal Ilmu Manajemen dan Akuntansi IJoASER (International Journal on Advanced Science, Education, and Religion) Jurnal STIE Semarang (Edisi Elektronik) ACCRUALS (Accounting Research Journal of Sutaatmadja) EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam MABIS: Manajemen dan Bisnis JURNAL BISNIS & AKUNTANSI UNSURYA LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Dharma Laksana Cakrawala Management Business Journal JURNAL LENTERA BISNIS Jurnal Ekonomi Manajemen International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Appropriate Technology for Community Services Indonesia Accounting Journal POINT Journal of Islam and Science Amalee: Indonesian Journal of Community Research & Engagement Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Jurnal Manajemen Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) SOLUSI Jurnal Ilmiah Akuntansi Kesatuan Literatus Budimas : Jurnal Pengabdian Masyarakat Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Kepariwisataan Indonesia: Jurnal Penelitian dan Pengembangan Kepariwisataan Indonesia JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Graha Pengabdian JBMR: Journal of Business and Management Review AMAR (Andalas Management Review) JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara IJAL (Indonesian Journal of Academic Librarianship) JUDICIOUS: Journal of Management INVEST : Jurnal Inovasi Bisnis dan Akuntansi Quantitative Economics and Management Studies Vivabio : Jurnal Pengabdian Multidisiplin Adbis : Jurnal Administrasi dan Bisnis Management and Accounting Expose Business Review and Case Studies ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Ekonomi Efektif JURNAL STUDIA KOMUNIKA Journal of Community Service and Engagement Jurnal Abdimas Bina Bangsa JURNAL BARUNA HORIZON Jurnal Bingkai Ekonomi (JBE) Kontigensi: Jurnal Ilmiah Manajemen Asian Management and Business Review Prosperity: Journal of Society and Empowerment JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ProBisnis : Jurnal Manajemen Golden Ratio of Finance Management Jurnal Al-Qiyam Jurnal Tana Mana Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Management Science Research Journal BULETIN BISNIS & MANAJEMEN (BBM) Buletin Abdi Masyarakat (BAM) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Relevance: Journal of Management and Business Jurnal Sistim Informasi dan Teknologi BanKu: Jurnal Perbankan dan Keuangan Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I JURNAL ABDIKARYASAKTI Jurnal Visi Manajemen (JVM) Governors Dharma Sevanam : Jurnal Pengabdian Masyarakat Mamangan Social Science Journal Indonesian Journal of Islamic Economics and Finance Pustakaloka: Jurnal Kajian Informasi dan Perpustakaan Jurnal Riptek Jurnal Riset Manajemen dan Bisnis Jurnal Ilmiah Ekonomi, Manajemen dan Syariah Indonesian Journal Economic Review (IJER) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Inovbiz: Jurnal Inovasi Bisnis Seri Manajemen, Investasi dan Kewirausahaan Journal of Business and Political Economy: Biannual Review of The Indonesian Economy Review Amal: Jurnal Ekonomi Syariah Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Tematik Indonesian Educational Administration and Leadership Journal (IDEAL) Fin Synergy: Jurnal Manajemen Keuangan COUNT: Journal of Accounting, Business and Management Jurnal Pengabdian Kepada Masyarakat International Journal of Management, Business and Social Sciences JIPITI: Jurnal Pengabdian kepada Masyarakat JAS (Jurnal Akuntansi Syariah) Dinamis: Jurnal Pengabdian Kepada Masyarakat Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Analisis Bisnis Ekonomi
Aprih Santoso
Universitas Semarang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Neuroscience Public Health Social Sciences Transportation Other

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The Difficulty in the Implementation of Accounting Standard for Non Publicly Accountable Entities Sulistyawati, Ardiani Ika; Lestari , Erika Puji; Nugroho, Arief Himmawan Dwi; Gusmao, Cristino; Santoso, Aprih; Rosyati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 2 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v7i2.003

Abstract

Abstract: The Difficulty in the Implementation of Accounting Standard for Non-Publicly Accountable Entities Purpose: The research seeks to investigate the application of SAK ETAP in financial report of a non-publicly accountable entity. Method: Observational data collection techniques, documentation, interviews, and literature reviews with qualitative descriptive research methodologies were used to obtain and analyze data and to formulate findings.Results: The study results on Lottery Billiard and Cafe reveal that they still use single-entry or cash-based bookkeeping for their financial reports, leading to inaccuracies in the recording process. Additionally, the capital account is not reported, even though revenue should be recorded in the revenue account. The financial records do not adhere to the SAK ETAP standards.Novelty: The application of this research is in a specific context that focuses on SAK ETAP and the integration of several strategic analysis frameworks to identify the most appropriate approach Lotter Billiard and Cafe.Contribution: This research not only answers current challenges for Lotter Billiard and Cafe, but also the broader discourse on SAK ETAP implementation. Abstrak: Kesulitan Penerapan Standar Akuntansi Keuangan bagi Entitas Non-Akuntansi Publik Tujuan: Penelitian ini menggali penerapan SAK ETAP dalam laporan keuangan pada sebuah entitas tanpa akuntabilitas publik.Metode: Koleksi data dilakukan melalui observasi, dokumentasi, wawancara, dan studi kepustakaan, dilanjutkan analisis data kualitatif deskriptif untuk menghasilkan temuan.Hasil: Hasil penelitian tentang Lottery Billiard and Cafe menunjukkan bahwa pencatatan pembukuan single entry atau cash basis masih digunakan dalam laporan keuangan, sehingga terdapat beberapa ketidakakuratan dalam pencatatan keuangan selama penerapannya. Lotter Billiard and Cafe tidak melaporkan akun modalnya, meskipun pengakuan pendapatan seharusnya didokumentasikan dalam akun pendapatan. Pencatatan keuangan yang digunakan tidak mengikuti pedoman SAK ETAPKebaruan: Penerapan penelitian ini berada pada konteks spesifik yang berfokus pada SAK ETAP dan integrasi beberapa kerangka analisis strategis untuk mengidentifikasi pendekatan yang paling tepat yaitu Lotter Billiard and Cafe.Kontribusi: Penelitian ini tidak hanya menjawab tantangan pada Lotter Billiard and Cafe, namun juga wacana yang lebih luas mengenai implementasi SAK ETAP.      
ANALISIS MANAJEMEN WAKAF PRODUKTIF DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DI LOMBOK TIMUR Santoso, Aprih; Saefullah, Aep; Sattar, Sattar; Hartoto, Witjaksono Eko; Wahdi, Nirsetyo
BBM (Buletin Bisnis & Manajemen) Vol 10, No 2 (2024): Vol 10, No 2 (2024)
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v10i2.706

Abstract

Waqf has a great conribution, especially when Islam began to develop, without waqf the development of muslims would be more difficult. Waqf is now the door of Islamic economy which is a potential alternative, when it is developed and managed properly, it can accelerate economic growth which ultimately is able to prosper the people. This study aims to analyze the mechanism of the productive waqf management strategy on waqf land in improving the welfare of the community in East Lombok. The research used the descriptive method with qualitative analysis and data were collected through interviews, observation and documentation. The secondary data collected from documents and texts related to the research topic, be it books, articles  journals, or others. The results showed that the productive waqf management strategy on waqf land in East Lombok is through planning objectives, forming a productive waqf management team, fulfilling infrastructure, conducting supervision and evaluation. To empower existing of waqf land, it needs to be managed and productive according to the condition of land, so that the waqf object itself provides benefits and can be improve the welfare of the people. In other words, the more waqf land, the more prosperous the community. The more professional the waqf management nadzir, the more prosperous the community and the greater the level of community economic capacity, the higher level of community welfare.
The Influence of Personal Norms and Tax Compliance Intentions on The Tax Compliance Behavior of MSME Actors Santoso, Aprih; Susanto; Pratito, R. Dwi Widi; Vydia, Vensy; Gusmao, Cristino
Jurnal Aplikasi Bisnis dan Manajemen Vol. 10 No. 3 (2024): JABM, Vol. 10 No. 3, September 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.10.3.748

Abstract

Background: MSMEs dominate the Indonesian economy. The growth of MSMEs shows that the number of MSMEs is quite large and continues to increase every year, thus indicating that MSMEs may be able to generate tax revenue. Semarang City is no exception. However, the problem is that MSMEs still view taxes as a burden that must be minimized and there is a lack of supervision from the tax authorities. Purpose: The aim of the research is to determine the influence of personal norms and tax compliance intentions on tax compliance behavior in MSMEs for processed agricultural products in Semarang City. Design/methodology/approach: The researcher used TPB. The idea that social and moral norms originate from subjective norms is examined in this study. Social norms focus more on providing social expectations and often aim to maintain harmony in a group or society, originate from society or social groups, and are often taught or enforced through socialization, social supervision, and social sanctions. Moral norms focus on behavior that is considered right or wrong from a moral or ethical perspective, are often related to a sense of personal responsibility or justice, originate from internal values, ethics, religion, or philosophy believed by the individual, and can vary from one individual to another, although they are often also influenced by certain religious or philosophical teachings. Three variables personal norms, intentions, and behavior, were used in this study. The questionnaires were given to UMKM taxpayers for processed agricultural products in Semarang City, totaling 120 respondents. PLS-SEM was used for the analysis.Findings/Result: The first hypothesis is that personal norms have an impact on intentions. The second hypothesis is accepted which shows that tax compliance intentions have a positive and significant influence on tax compliance behavior. The Influence of Personal Norms on Intention where the statistical value for the personal norm and intention variables are respectively, the P value is 0.000 < 0.050 and the T statistic value is 7.706 > 1.96 so that the hypothesis is accepted. The Influence of Intention on Behavior, where the P value is 0.002 < 0.050 and the T statistic value is 3.117 > 1.96 so that the hypothesis is accepted. The Influence of Personal Norms on Behavior, where the P value is 0.000 < 0.050 and the T statistic value is 4.010 > 1.96 so that the third hypothesis - namely, that personal norms have a major impact on behavior is accepted. The Influence of Intention on Behavior where the P value is 0.002 < 0.050 and the T statistic value is 3.117 > 1.96 so that the hypothesis of intention has a major impact on behavior is accepted by the test.Conclusion: The behavior is very positively influenced by personal norms and the intention to comply with taxes in MSMEs for processed agricultural products in the city of Semarang. The implications are: The Importance of Tax Education and Counseling, The Role of Moral and Ethical Values in Tax Compliance, The Influence of the Social Environment, The Need to Improve the Perception of Ease in Paying Taxes. Originality/value (State of the art): Originality/value of this research is that this research highlights the importance of education and counseling about taxes for MSMEs, as well as the need for policies that support and facilitate the taxation process for this sector. Keywords: tax compliance, agricultural products, MSMEs, personnel norms, social norms
Peran Belanja Modal Sebagai Penentu Kualitas Pembangunan Manusia: Kualitas Sistem Pengendalian Internal Sebagai Pemoderasi Sulistyawati, Ardiani Ika; Hidayat, Nur; Surjanti, Rr. Lulus Prapti Nugroho Setiasih; Nugroho, Arief Himmawan Dwi; Santoso, Aprih
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i1.4210

Abstract

Penelitian ini menguji pengaruh belanja modal dan pengaruh moderasi kualitas Sistem Pengendalian Intern (SPI) terhadap kualitas pembangunan manusia pada pemerintah daerah kabupaten/kota di Indonesia. Hasil analisis melalui regresi linier berganda menemukan bukti empiris bahwa belanja modal berpengaruh positif terhadap kualitas pembangunan manusia. Lebih lanjut, kualitas SPI tidak memiliki pengaruh moderasi terhadap hubungan antara belanja modal dan kualitas pembangunan manusia pada pemerintah daerah di Indonesia. Berdasarkan hasil penelitian, peneliti menekankan pentingnya peningkatan jumlah belanja modal pemerintah daerah untuk pembangunan infrastruktur, terutama untuk daerah-daerah yang relatif tertinggal di Indonesia, demi tersedianya pelayanan publik yang dapat mendukung peningkatan kualitas pembangunan manusia di daerah. Peneliti juga merekomendasikan Badan Pengawasan Keuangan dan Pembangunan (BPKP) untuk terus melakukan pembinaan maturitas SPI di pemerintah daerah guna meningkatkan kualitas pengawasan pengelolaan keuangan di pemerintah daerah dalam menjamin efektivitas, efisiensi, dan ketaatan terhadap peraturan perundang-undangan. Dengan demikian, agenda pembangunan pemerintah dapat tercapai.
THE EFFECT OF SHARIA FINANCIAL LEARNING AND SHARIA FINANCIAL LITERACY ON INVESTMENT INTENTION Susilowati, Tetty; Santoso, Aprih
Journal of Islam and Science Vol 5 No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jis.v4i1.12514

Abstract

This study aims to: [1] analyze the effect of sharia financial learning on investment intention in Semarang University. [2] Analyzed the effect of sharia financial literacy on investment intention in Semarang University. This study uses quantitative analysis with multiple regression tests where there are three stages of analysis that must be carried out, namely: a partial significance test, a model feasibility test, and an analysis of the coefficient of determination. The population is active students who are taking Financial Management courses in Department of Management, Faculty of Economics, Semarang University in the academic year 2016/2017, as many as 97. Sampling in this study uses the Census method. The results of the study are: [1] sharia financial learning has a positive and significant effect on investment intention in students of Semarang University. [2] Sharia financial literacy has a positive and significant effect on investment intention in students of Semarang University.
Examine The Role Of Management Ownership In Unlocking Firm Value Aprih Santoso; Tuti Dharmawati; Bastanta Prawira Tarigan; Pandu Adi Cakranegara; Irsyad Kamal
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6970

Abstract

The purpose of this research is to analyze the effect of profitability and liquidity on firm value by moderating management ownership. The data were obtained from the financial statements and annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the years 2018 – 2020. By using purposive sampling, 27 companies were selected as research samples. The data was processed by multiple regression analysis using the IBM SPSS Statistic 25 application. The results showed that profitability had a positive and significant effect on firm value, but liquidity had no effect on firm value. The results of the moderating variable test show that management ownership does not moderate the effect of profitability and liquidity on firm value. Keywords: ownership, liquidity, firm value, profitability
MOTOR VEHICLE TAX COMPLIANCE: MEASURING DETERMINING FACTORS Ardiani Ika Sulistyawati; Intan Sujarwati; Aprih Santoso
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1324

Abstract

This study seeks to investigate the determinants of vehicle taxpayer compliance motorized in Semarang based on attribution theory and learning theory. The sample is 100 motor vehicle taxpayers in Semarang. Using multiple linear regression equation modeling, this study shows that the factors: knowledge and understanding of taxpayers, taxpayer awareness, services quality and tax sanctions effect motor vehicle taxpayer compliance in Semarang. Other findings indicate that the taxpayer awareness factor is the biggest factor in effect motor vehicle taxpayer compliance in Semarang. Keywords: knowledge, understanding, awareness, service
The Influence of Product Innovation, HR Competence, and Marketing Performance on The Financial Performance of MSMEs in The Agricultural Kuswardani, DC.; Santoso, Aprih; Maulana, Dede Yusuf; Alfiana; Gusmao, Cristino
Jurnal Manajemen dan Agribisnis Vol. 21 No. 3 (2024): JMA Vol. 21 No. 3, November 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jma.21.3.307

Abstract

Background: Many MSMEs are switching to online businesses and utilizing digital technology to maintain their businesses.Purpose: This study aims to determine and examine the effect of product innovation, HR competency, and marketing performance on the financial performance of MSMEs in the Agricultural Sector in Semarang City after the Covid-19 pandemic with digitalization as a mediating variable.Design/methodology/approach: This study uses quantitative methodology and a causal associative approach. Data was collected through an online questionnaire distributed to MSME owners in the Agricultural Sector via WhatsApp, with questions filtered based on respondent characteristics. The sampling technique used was random sampling. The number of samples in this study was 150 business owners. Data analysis used partial least squares-structural equality modeling (PLS-SEM).Findings/Results: The results of this study indicate that product innovation, marketing performance, and digitalization have a significant effect on financial performance. Meanwhile, HR competency has had no significant effect on the financial performance of MSMEs in the Agricultural Sector in Semarang City after the COVID-19 pandemic. Digitalization has been proven to mediate the influence of product innovation, HR competency, and marketing performance on the financial performance of MSMEs in the Agricultural Sector in Semarang City.Conclusion: Product innovation, marketing performance, and digitalization have a significant effect on financial performance. Meanwhile, HR competency has not had a significant effect on the financial performance of MSMEs in the agricultural sector in Semarang City since the COVID-19 pandemic. Digitalization is proven to mediate the influence of product innovation, HR competency, and marketing performance on the financial performance of MSMEs in the Agricultural Sector in Semarang City.Originality/value (State of the art): State of the art in the era of digital transformation. Given that digitalization is increasingly becoming an important part of the global economy, this study is relevant to the current trend of digital technology adoption by MSMEs. This study can broaden the understanding of how small and medium-scale MSMEs can utilize digitalization to improve their competitiveness and financial performance, which is a growing research area globally. Keywords: digital transformation, HR competency, marketing performance, MSME finance, product innovation
THE INFLUENCE OF WORD OF MOUTH AND PRODUCT QUALITY ON MEDIATED LOYALTY BY PURCHASING DECISION FURNITURE BY CONSUMERS Juwariyah, Nurul; Hasanah, Nur; Akriana, Fajar; Santoso, Aprih
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 19, No 2: December 2024
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.19.2.225-230

Abstract

The purpose of this research is to analyze the influence of product quality, price perception and location on customer satisfaction at Warmindo Barokah Kedungmundu. The population in this study were Warmindo Barokah Kedungmundu customers. The research method used was purposive sampling. The data used were 99 respondents using the questionnaire data collection method. Data analysis uses multiple linear analysis. The results from respondent data prove that product quality has a positive and significant effect on customer satisfaction. Price perception has no effect on customer satisfaction and location has a positive and significant effect on customer satisfaction.
Determinants Of Financial Performance In Islamic Insurance Companies Moderated By Good Corporate Governance Selamat Muliadi; Sri Sulasmi; Santi Susanti; Aprih Santoso; Evi Maulida Yanti
JAS (Jurnal Akuntansi Syariah) Vol 7 No 2 (2023): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v7i2.1561

Abstract

Business competition is very tight, but the development of Islamic insurance is increasingly showing a positive trend. In business entities, the company's financial performance is an important issue. This research analyzes the influence of leverage, liquidity, and company size on financial performance moderated by good corporate governance in Islamic insurance companies. This research uses a quantitative approach. The sample used in this research is the Islamic insurance industry, which regularly provides financial reports for the 2019-2021 period issued by the Indonesian Stock Exchange (IDX), totalling 15 companies. Sample collection in this research used purposive sampling. Data were analyzed using partial least squares-structural equation modelling (PLS-SEM). The results of this research show that leverage, liquidity, and company size positively affect the financial performance of Islamic insurance companies. Good corporate governance can moderate the influence of leverage, liquidity, and company size on financial performance in Islamic insurance companies. This research can be used as a reference for investors to evaluate company performance to obtain certainty in investment and for companies to increase and improve their performance.
Co-Authors Abdullah, Siti Intan Nurdiana Wong Ades Rajayana Adhi Widyakto Adhi Widyakto Adhi Widyakto Adhitya Hendra Adi Setya Pamungkas Aditia Yusuf Setiawan Aditya Irfansyah Adrian Polim Aep Saefullah Agus Hitopa Sukma Agusrina, Yohana Ahmad Budiono Ahmad Ershaid Nusair Ahmad Haris Ainun Muawanah Akriana, Fajar Albert Albert Alfiana Alfiana Alfiana Alfiana Ali Umar Dhani Alimin, Erina Amaral, Adolmando S. Amaral, Leonardo Bele Bau Anakka Nur Koliq Anandha, Anandha Andre S Nugroho Andre Setyo Nugroho Anggraeni, Neni Anies Khaqul Yaqinah Anies Khaqul Yaqinah Annisa Ulfa Antonius Francis Rumapea Ardiani Ika Sulistyawati Ardiyanto, Agil Ari Beni Santoso Ari Purwanti Arief Himawan Dwi Nugroho Arief Himmawan Dwi Nugroho Arif Budiarto Arifiani, Bita Sari Kusuma Aristi Aprilia Asmaraputri Armiella, Adestya Ayu Arwin Tannuary Asri Ady Bakri Astuti, Selvy Indah Purwaning As’ad, Ihwana Awaludin, Dipa Teruna Azhar Affandi Bachtiar, Alfan Barus, Imelda Baskoro, Arbi Leo Bastanta Prawira Tarigan Bita Sari Kusuma Arifiani Budi Wahono BUDI WIBOWO Butar Butar, Ribka Sari C. Tri Widiastuti Chamami, M Rikza Chandra Murdiono Lisabe Chevy Herli Sumerli Citra Rizkiana Cristino Gusmao Danang K Daryono Daryono David Triyono Deddy Mendai Zuhriansyah Dede Hertina Dede Yusuf Maulana Denok Sunarsi Desi Anjarwati Desi Astuti Devi Ika Agustina Devvy Rusli Dian Indriana Hapsari Dian Triyani Dian Triyani Triyani Diana Puspitasari Dicky Jhon Anderson Butarbutar Didik Suhariyanto Dione Jeanette Violita Dipa Teruna Awaloedin Djoko Santoso Djoko Santoso Djoko Santoso Djunaidi, Firman Gazali DWI MURTINI Dwi Norcahyaningsih Eka Puspita Sari Ekdjaja, Margarita Eko Sutrisno, Eko Elsa Yuniarti Emaya Kurniawati Emaya Kurniawati Emaya Kurniawati Emaya Kurniawati Emaya Kurniawati Emaya Kurniawati, Emaya Endah Yunianti Evi Maulida Yanti Eviatiwi Kusumaningtyas Sugiyanto Faidh, Muhamad Iran Faridy, Najihatul Ferry Agus Setiawan Fitriyah Nurhidayah Flourien Nurul Ch Fridatien, Ericke Guruh Pambudi Gusmao, Cristino Handayani, Ratih Hapsari Hanifah, Risti Ulfi Hanik Ati Harling, Vina N. Van Hartono, Drajat Hartoto, Witjaksono Eko Harun Samsudin Hendra, Adhitya Herawati Herawati Herni Utami Rahmawati Hiswanti Hiswanti Ichsan Ichsan Iin Indri Lestari Ika Khoirul Islamiyah Ika Khoirul Islamiyah Ikhwan Wicaksono Ilham Rahim Illyasa, Nizar Indarto Indarto Indarto Indarto Indarto Indarto Indarto Indraya Indraya Indraya, Indraya Indriyani Indriyani Intan Sujarwati Irsyad Kamal Iswahyu Pranawukir Joko Samboro Judijanto, Loso Juwariyah, Nurul Kampono Imam Yulianto Kampono Imam Yulianto Kartika, Rosalina Anindia Sari Kridasusila, Andy Kuraesin, Arlis Dewi Kusnilawati, Nunik Kuswardani, D.C. Kuswardani, Dc Kuswardani, DC. Kuswardani, Diah Cori Lestari , Erika Puji Lestari, Adria Wuri Liana Rokhawati Lis Nurkhasanah Lisa Sari Widowati LISTIANA SRI MULATSIH Loso Judijanto Lulus Prapti M Rikza Chamami M. Hasan Ma'ruf M. Hasan Ma'ruf M. Hasan Ma’ruf M. Rikza Chamami Malik, Yulianti Margarita Ekdjaja Maria Assumpta Wikantari Marno Nugroho Martins, Celeste Maria Maryati Maryati Maulida H, Ardiana Nur Milati, Nela Aini Misidawati, Dwi Novaria Misnan, Misnan Miswanto Miswanto Mohamad Ashar Amin Mohammad Sigit Taruna Muhamad Irfan faidh Muhammad Nurtanto Mulyantomo, Edy Muslim Mutiasari Mutiasari Nasution, Annio Indah Lestari Ngurah Pandji Mertha Agung Durya Nicko Albart Niko Putra Helambang Nila Anggreani Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdi Nir Setyo Wahdia Nirsetyo Wahdi Nirsetyo Wahdi Nirsetyo Wahdi Noor Harini Novaria, Novi Novrini Hasti Nugroho, Anton Priyo Nunik Kusnilawati Nur Hasanah Nur Hidayat NUR KHOLIFAH Nur Laily Nur Rokhim Nur Rokhim, Nur Nurasiah Nurasiah Nurhayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurhidayati Nurlaili Rahmi Nurul Afifah Nurul Khamim Nusair, Ahmad Ershaid Obing Zaid Sobir Ophilia , Karisma Pandu Adi Cakranegara Pantun Pipin Sri Sudewi Pradiptya, Adhi Prastiti, Dina Sita Pratito, Dwi Widi Pratito, R. Dwi Widi Purwantini, Sri Purwati Purwati Purwati Purwati Puspa Rini PUSPITASARI, WAHYU Putri Angkasawati Putri Nur Pratiwi Putri Pratiwi Rachmawati, Ika Anis Radjawane, Louise Elizabeth Rahayu, Rina Mukti Rahmad . Kurniawan Rahman, Taufikur Rahmanda Hasna Putri Ratih Pratiwi Ratna Novita Sari RATNA WIJAYANTI Ratnawati Ratnawati Rawi, Rais Dera Pua Ridwan Ridwan Rifqi Aliza Syukhron Rimadanti, Shevina Rina Mukti Rahayu Rinawati, Tri Rinawati, Tri Rinawati, Tri Rinawati, Tri Risti Ulfi Hanifah Risti Ulfi Hanifah Rita Meiriyanti Rizkiana, Citra Rokhawati, Liana Rorlen Rorlen Rorlen, Rorlen Rosyati Rr. Lulus Prapti NSS S. Amaral, Adolmando Sabil Sabil Saddewisasi, Wyati Saefudin Saefudin Saefudin Saefudin Saifudin Saifudin Saifudin Sail Barodin Santi Susanti Santoso, Joko Sari Wulandari Sari Wulandari Sari, Ratna Novita SATRIYAS ILYAS Sattar Sattar, Sattar Selamat Muliadi Septi Ratnasari Septiana, Shella Shofwani, Siti Aniqoh Sholohah, Silvia Almar’atus Sijabat, Rauly Siskya Nanda Prasika Sispradana, Audi Redha Siti Farikah Siti Sofiatun Siti Zubaidah SOEDARMADI SOEDARMADI Solly Aryza Souisa, Johanis Sri Nugroho, R. Dwi Widi Pratito Sri Sulasmi Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Sri Yuni Widowati Suboh, Ammeruddin Shah Sujarwati, Intan Sukmadewi, Yudhitia Dyah Sukmadewi, Yudhitia Dyah Surjanti, Rr. Lulus Prapti Nugroho Setiasih Surjawati Surjawati Suryanto Suryanto Suryawardana, Edy SUSANTO Susanto Susanto Susilowati, Teti Susilowati, Tetty Suwarsito Syawal Zakaria Sylvia Kartika Dhamayanti Syukhron, Rifqi Aliza Taufikur Rahman Taufikur Rahman Teguh Ariefiantoro Teguh Ariefiantoro Teti Susilowati Totok Wibisono Tri Endang Yani Tri Rinawati Tri Rinawati Tuti Dharmawati Ulin Ulfa Utari, Vika Marselisna Vensy Vydia Vivi Oktavianti Wahdi, Nir Setyo Wahdi, Nirsetyo Wahdi, Nirsetyo Wardani, Aulia Nurlaili Kusuma Wardani, Meitri Yana Wayan Ardani Wenny Desty Febrian Febrian Wibisono, Totok Widaryanti Widiastuti, C Tri Widiastuti, C. Tri Widowariti, Sri Yuni Widowati, Lisa Sari Widowati, Sri Yuni Widowati, Sri Yuni Widya Andelina Widyaswati, Rahmatya Windi NR Wardhani Witjaksono E.H Witjaksono E.H Wulandari, Iswahyuni Wyati Saddewisasi Wyati Sadewisasi Yani, Tri Endang Yaqinah, Anies Khaqul Yuantari, Catur YUDI NUR SUPRIADI Yuli Budiati Yulianti - Yulianti Yulianti Yulianti Yulianti Yulianti2 Yulianti2 Yunita Noviasari Zakky Fahma Auliya Zanbaina, Ghafira Zara Tania Rahmadi Zulhendri , Zulhendri