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Setiyono, Taufiq Andre
Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng
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FEMALE CIRCUMCISION (BETWEEN SHARIAH LEGAL EVIDENCE AND GOVERNMENT REGULATIONS) Mundzir, Ahmad; Irfan, Moh; Setiyono, Taufiq Andre; Raharjo, Raharjo
istinbath Vol. 24 No. 1 (2025): June
Publisher : Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/ijhi.v24i1.923

Abstract

The law of female circumcision in Indonesia is still a controversy between scholars, medicine, and the state. This study aims to analyze the obligation of citizens to comply with Government Regulation No. 28 of 2024, which prohibits the practice of female circumcision, from the perspective of the Shafii School, where this madhhab actually encourages it. This study uses the library research method to examine primary and secondary sources related to hadith, fiqh, madhhab Syafii, contemporary fatwa, and medical and legal aspects in Indonesia. The analysis was carried out using the approach of hadith criticism, ushul fiqh, maqashid shariah, and fiqh madhhab Syafii. The results of the study show that there is a contradiction between the classical views of the Shafii School that tend to advocate female circumcision, including the MUI fatwa, and the results of the 32nd NU Congress in Makassar. However, the principle of obedience to the government is also emphasized in this school. This study found that the sharia basis for female circumcision is dzanni, with generally weak supporting hadith and medical aspects that aggravate female circumcision that can be carried out with the support of the ushhul fiqh approach, maqashid sharia, and fiqh madhhab Syafii. In conclusion, despite differences of opinion, citizens' compliance with Government Regulation No. 28 of 2024 can be justified from the perspective of the Shafii School by considering that it does not contradict Islam. This study suggests the need to review Islamic law in fatwa institutions in Indonesia.
PENGARUH FINANCIAL DISTRESS DAN PROFITABILITAS TERHADAP MANAJEMEN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI: (Studi Empiris Pada Perusahaan Sektor Bahan Dasar Yang Terdaftar Di BEI Periode Tahun 2021-2023) Aulia, Nazarina; Setiyono, Taufiq Andre
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.609

Abstract

This study aims to examine the effect of financial distress and profitability on earnings management with audit quality as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange (IDX). The population of this study consists of 103 basic materials sector companies. Out of 103 companies, only 38 companies met the criteria. The observation period for this study spans 3 years, from 2021 to 2023, resulting in a final data of 114 companies. Sampling was conducted using the purposive sampling technique. The study employs Moderated Regression Analysis (MRA) processed through the IBM SPSS 27 application. The results show that, partially, financial distress has a significant negative effect on earnings management, profitability has a significant positive effect on earnings management, audit quality strengthens the effect of financial distress on earnings management, and audit quality does not moderate the effect of profitability on earnings management. Investors and creditors should be more cautious in allocating and lending their funds. They should also consider audit quality in their decision-making process.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN: (Studi Empiris Pada Perusahaan Sektor Teknologi yang Terdaftar di BEI Periode 2021-2023) Himmah, Faiqotul; Setiyono, Taufiq Andre
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.610

Abstract

This study aims to empirically determine and examine the effect of profitability, capital structure, firm size, and company growth on firm value as measured by Tobins’Q. The population in this study are technology sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2021 to 2023, namely 27 companies. This study uses secondary data obtained from the company’s financial statements and this type of research is quantitative research. Determination of the sample using purposive sampling method using certain criteria and obtained 11 technology sector companies are obtained as research samples. The data analysis method used is multiple linear regression analysis using the IBM SPSS version 25 program. The results of this study indicate that profitability measured by Return on Equity (ROE) has a significant positive effect on firm value. Meanwhile, capital structure measured by Debt to Equity (DER) have no effect on firm value. Firm size have no effect on firm value. And company growth have no effect on firm value.
PENDAMPINGAN PENGELOLAAN KEUANGAN SANTRI PANTI ASUHAN NURUL ISLAM TLOGOSARI SEMARANG Setiyono, Taufiq Andre; Vestari, Mekani; Yusuf, Muhammad; Hamdani, Muliawan; Attiq, Khoirul
Perwira Journal of Community Development Vol 5 No 2 (2025)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v5i2.593

Abstract

Financial issues at the orphanage often being obstacles in implementing their activities, both in terms of budgeting, bookkeeping, administrative arrangements, fund allocation and development needs of orphanage, as well as in their daily activities. This community service aims to provide financial management assistance for students of the Nurul Islam Tlogosari Semarang orphanage. This activity includes socialization and discussion activities. This activity is expected to provide benefits in the form of basic understanding to students in managing their personal finances. In addition, it is hoped that this community service can also provide a simple picture in the process of recording the inflow and outflow of pocket money for each student. Thus, students can evaluate themselves to be better in financial management in the future
Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen, Ketidakpastian Lingkungan, Gaya Kepemimpinan, Dan Sistem Pengukuran Kinerja Pada Kinerja Manajerial: (Study kasus pada usaha mikro kecil menengah (UMKM) di Kabupaten Demak) Puspita Ningrum, Linda; Setiyono, Taufiq Andre
Robust: Research of Business and Economics Studies Vol. 5 No. 1 (2025): April 2025
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v5i1.11666

Abstract

This study aims to analyze the effect of the characteristics of management accounting information systems, environmental uncertainty, leadership style, and performance measurement systems on managerial performance with a special study on SMEs in Demak Regency. The population in this study was 13,207 MSME เว็บสล็อต owners in Demak Regency. Sampling in this study used the slovin formula, so that a number of 100 was obtained for the respondents of this study. Then the data used is primary data. The results of this study indicate that the R4shub variables of environmental uncertainty and performance measurement systems have no effect on managerial performance in MSMEs in Demak District, while the characteristics of management เว็บสล็อต accounting information systems and leadership style have an effect on managerial performance on MSMEs in Demak District
SDGS DISCLOSURE AND FINANCIAL PERFORMANCE: POINTS OF VIEW FROM GENDER DIVERSITY, CSR AND INDUSTRIAL SENSITIVITY Izzaty, Khairina Nur; Setiyono, Taufiq Andre; Putri, Angie Marsha; Hamzah, Iffa Dania
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10720

Abstract

This study aims to examine the factors that are thought to encourage companies to disclose sustainable development goals (SDGs) in their sustainability reports and examine the impact of disclosing SDGs on the company's financial performance. Using a population of companies listed on the Indonesia Stock Exchange and carrying out sustainability reporting, the sample used in this study was 146 firm-years after being eliminated using a purposive sampling method. Quantitative research data was then processed using SPSS 26 software, using two multiple linear regression models. The statistical results show that for the first model, board of directors gender diversity has a significant negative effect on SDGs disclosure, CSR committee and industry sensitivity have a positive effect on SDGs disclosure, while board of directors and commissioners gender diversity and company size have no significant effect on SDGs disclosure. In the second model it is known that the disclosure of SDGs by the company is not able to significantly influence the company's financial performance.
Literasi Keuangan Memoderasi Pengaruh Overconfidence dan Risk Aversion Terhadap Keputusan Investasi Emas Setyowati, Widhy; Setiyono, Taufiq Andre
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p195-208

Abstract

Gold is one of the precious metals highly sought after by investors. Its price tends to increase and is highly liquid. Investing in gold carries lower risks compared to investing in other types of assets. This research aims to prove the influence of overconfidence and risk aversion on gold investment decisions with financial literacy moderation. The object if this research was female employees in the formal sector in Semarang City. The sample was taken using accidental sampling technique with a total sample of 100. This research is used Smarts analysis technique. The research results provide that overconfidence has a significant positive effect on gold investment decisions, as well as risk avoidance has a significant positive effect on investment decisions. However, the test results prove that financial literacy doesn't moderate the influence of risk aversion on investment decisions or the influence of excessive confidence on investment decisions.
The Influence of Mobile Banking Innovation and Fee-Based Income on the Value of Banking Firms Setiyono, Taufiq Andre; Setyowati, Widhy; Nurjanah, Wahdinii Widi
SIMAK Vol. 22 No. 02 (2024): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v22i02.558

Abstract

In today's world, banks are all about making life easier for their customers through technology. But shifting from traditional systems to these modern, innovative solutions isn't always a walk in the park. For banks to thrive in this competitive environment, they need to dive into digital transformation, like developing mobile banking apps and boosting fee-based income. This study looks at how these mobile banking innovations and fee-based income affect the value of banking firms on the Indonesia Stock Exchange (IDX) between 2021 and 2023. With 57 banks on the IDX as our study group, we used purposive sampling to pick our samples and multiple linear regression analysis with SPSS as our tool. The results show that mobile banking doesn't significantly impact the value of banking firms, but fee-based income does have a positive impact.
Pengaruh Kapabilitas Inovasi, Modal Usaha, Diversifikasi Produk dan Pemahaman Akuntansi terhadap Keberlanjutan Bisnis UMKM Bidang Kuliner di Kota Semarang Pratiwi, Yulia Intan; Setiyono, Taufiq Andre
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.10161

Abstract

This study aims to analyze the influence of innovation capability, venture capital, product diversification and accounting understanding on the sustainability of MSME businesses in Semarang City. The population of this study is MSME actors in the culinary field in Semarang City. The sample in this study was obtained using the Slovin formula, namely 331 MSMEs. This study is a quantitative study and was analyzed using the SPSS version 25 analysis tool. The results of the study indicate that innovation capability does not affect business sustainability. Venture capital has a significant positive effect on business sustainability. Product diversification has a significant positive effect on business sustainability. Accounting understanding has a significant positive effect on business sustainability.
Faktor Presepsi dan Keamanan terhadap Implementasi Sistem Informasi Akuntansi Berbasis Seluler Pada UMKM di Kota Kendal Rahayu, Sulistyo Sri; Setiyono, Taufiq Andre
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11195

Abstract

This study aims to empirically analyze the factors influencing the mobile-based Small and Medium Enterprises (UMKM) Accounting Information System (AIS) in Kendal City. This research employs a quantitative approach with a sample size of UMKM in Kendal City and utilizes primary data. The data is analyzed using SPSS software version 22. The results of this study indicate that the perceptions of ease of use and perceived needs do not have a significant influence on the implementation of mobile-based UMKM Accounting Information Systems (AIS), meanwhile, security and performance expectation have a significant influence on the implementation of mobile-based UMKM AIS.
Co-Authors Abd. Rasyid Syamsuri Achmad Danang Setiawan Agung Hendra Kusuma Amalia Yuhanum Angie Marsha Putri Aulia, Nazarina Bayu Nugroho Carvalho, Sarah Kristina Bunga Dacosta Chasanah, Sofa Dwi Daniel Happy Putra Evita Sulistyowati Faiqotul Himmah Feren Anggun Pratitis Filatrovi, Eldes Willy Ghassani, Hazrina Grace Tianna Solovida Grace Tianna Solovida Hamzah, Iffa Dania Hazrina Ghassani Iffa Dania Hamzah Irfan, Moh Izzaty, Khairina Nur Khairina Nur Izzaty Khoirul Attiq Khoirul Attiq Kusuparwati, Yohana Mekani Vestari Mokhammad Khukaim Barkhowa Muhammad Purwanto Muhammad Yusuf Muhammad Yusuf Muliawan Hamdani Muliawan Hamdani Muliawan Hamdani, Muliawan Mundzir, Ahmad Nurjanah, Wahdinii Widi Nurul Imani Kurniawati Pratitis, Feren Anggun Pratiwi, Yulia Intan Puspita Ningrum, Linda Putri, Angie Marsha Raharjo Raharjo Rahayu, Sulistyo Sri Ratnajunita, Kristi Rinwantin, Rinwantin Rohmah Rojiyyah Satrio Damar Wicaksono Setyo Pantawis Setyowati, Widhi Sinta Dewi Sinta Dewi Suci Atiningsih Suci Atiningsih, Suci Sulistyo Sri Rahayu Suryakusuma Kholid Hidayatullah Talitha Mazmur Kinanthining Christi Wahyu Anindya Tri Hapsari Widhy Setyowati Widhy Setyowati