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University Social Responsibility:Concept Of Transformative Breakthrough Based On Sustainable Development Cahya, Bayu Tri; Baihaqi, Jadzil; Rohmah, Farida
Proceedings of Annual Conference for Muslim Scholars Vol 3 No 1 (2019): AnCoMS 2019
Publisher : Koordinatorat Perguruan Tinggi Keagamaan Islam Swasta Wilayah IV Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.448 KB) | DOI: 10.36835/ancoms.v3i1.223

Abstract

This article discusses about social responsibility from the point of view of higher education. The university in general is an institution with the highest honor in the academic environment. Then the university becomes the instrument of social climbing for most people in the society of developing countries. University social responsibility (USR) is a principle for social movements, which uses an ethical approach to develop and engage with local and global communities to maintain ecological, environmental, technical, social, and economic development. USR acts is a crucial player for social change because USR implies having an ethical quality policy, which regulates the performance of the university community. USR has an impact not only on universities but also on the global community and society. Keywords: University, Social Responsibility, Community Development
ANALYSIS OF PUBLIC SHARE OWNERSHIP, COMPANY CHARACTERISTICS AND DISCLOSURE RATE OF CORPORATE SOCIAL RESPONSIBILTY AT ISLAMIC COMMERCIAL BANKS IN INDONESIA Cahya, Bayu Tri; Rizqy, Inada; Widi, Widi Savitri Andriasari
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 6 No 1 (2022): Volume 6 No.1 Juni 2022
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v6i1.3882

Abstract

CSR disclosure is necessary because it can make the company able to create a conducive atmosphere to be able to carry out sustainable production activities. In addition, CSR disclosure is a business strategy to improve the good image of the company, especially in a region that gets CSR funds from the company. To be able to find out how widespread the level of CSR disclosure can be seen from several factors that can affect it. This research aims to find out the effect of public share ownership, profitability, company size, leverage, and the size of the board of commissioners on CSR disclosure levels. This type of research is quantitative using an explanatory research approach by processing secondary data on the financial statements of Islamic banks in Indonesia obtained from the official OJK website and the website of each bank. The population in this study is all Islamic commercial banks in Indonesia in the period 2016-2019 listed in Islamic banking statistics. While sampling in this study in the form of purposive sampling and obtained data amounting to 36. The data analysis method used in this study is multiple linear regression. The results of this study showed that public share ownership negatively affects CSR disclosure levels and company sizes have a positive and significant effect on CSR disclosure rates, while profitability, leverage, board size have no significant effect on CSR disclosure rates. Keywords: public share ownership, profitability, leverage, board size, corporate social responsilibility
FINANCIAL STATEMENT FRAUD DETECTION MENGGUNAKAN FRAUD HEXAGON THEORY PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX Arsad, Muhammad; Amaroh, Siti; Cahya, Bayu Tri
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11778

Abstract

The research aims to analyze indications of fraud by using the fraud hexagon in companies registered on the Jakarta Islamic Index (JII) for 2019-2021. The sample selection technique uses a purposive sampling technique, the number of research samples is 14 companies. The research uses analytical techniques using e-views tools. The results of the study prove that: (1) external pressure which is proxied has a significant effect on the detection of fraudulent financial statements; (2) financial stability has a significant effect on the detection of financial statement fraud; (3) financial targets have a significant effect on the detection of fraudulent financial reporting; (4) change of directors (DCHANGE) has no significant effect on the detection of fraudulent financial reporting; (5) ineffective monitoring has no significant effect on the detection of fraudulent financial reporting; (6) the nature of industry has a significant effect on the detection of fraudulent financial reporting; (7) change of auditor (AUDCHANGE) has no significant effect on the detection of fraudulent financial statements; (8) the frequent number of CEO's picture (CEOPICT) has a significant effect on the detection of financial statement fraud; and (9) collusion (COL) has no significant effect on the detection of financial statement fraud. Keywords: Fraud Hexagon, External Pressure, Financial Stability
Consumer Purchasing Intention In The Marketplace Based On The Use Of Vouchers, Pay Later, Flash Sale, And Cash On Delivery (Cod) Karsono, Lorena Dara Putri; Cahya, Bayu Tri; Choridah, Nur
At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Vol 9, No 1 (2023): JUNI 2023
Publisher : Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/tijaroh.v9i1.7805

Abstract

This article explains consumer purchase intention related to vouchers, pay later, flash sales, and cash on delivery (COD). This article uses a type of field research with a quantitative survey approach. The object of this research is youth in Kudus who use the marketplace. The population in this study is not known with certainty, so it uses the Cochran approach to know the sample and get as many as 96 respondents with a purposive sampling technique. Data collection methods used questionnaires, then the data obtained were processed using IBM Statistics. Data analysis techniques used hypothesis testing multiple regression. The results of this study partially show that vouchers, flash sales, and COD positively affect consumer buying interest, and partially paying later does not affect consumer purchase intention.
Efek Risiko Bisnis, Risiko Keuangan Dan Growth Opportunity Pada Struktur Modal Perusahaan Manufaktur Food And Beverage Makarima, Naeli; Cahya, Bayu Tri; Affandi, Johan ; Arifah, Tri Hanum; Hanifah, Umi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1863

Abstract

This research is research that aims to analyze the influence of business risk, financial risk, and growth opportunity on the capital structure of food and beverage manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2020-2022 period. The background to this research is the occurrence of fluctuations which tend to decrease the company's capital structure. This type of research is associative research. The kind of approach used is a quantitative approach. Sampling in this research used the purposive sampling method. Purposive sampling is a technique for determining samples based on special considerations so that they are worthy of being used as samples. The sample in this study consisted of 14 food and beverage manufacturing companies listed on the Indonesian Sharia Stock Index. The data used in the research is secondary data obtained from the official website of each relevant company. The research results show that partial financial risk has a positive effect on capital structure. Meanwhile, business risk and growth opportunity do not affect capital structure.
GELIAT PEREMPUAN PENJUAL IKAN DALAM PENGUATAN EKONOMI KELUARGA (STUDI PADA TEMPAT PENJUALAN IKAN BANYUTOWO-PATI) CAHYA, BAYU TRI; Nadhifah, Farikatun; SUPARWI, SUPARWI
PALASTREN: Jurnal Studi Gender Vol 14, No 2 (2021): PALASTREN
Publisher : UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/palastren.v14i2.10007

Abstract

nelayan. Profesi penjual ikan adalah pekerjaan yang lazim dilakukan oleh perempuan pesisir, dan juga merupakan suatu usaha yang dilakukan untuk memenuhi kebutuhan hidup. Perempuan secara kodrat berperan sebagai ibu rumah tangga yang mengurus anak dan juga kebutuhan rumah tangga. Pada kenyataannya peran perempuan pesisir tidak boleh lagi di anggap biasa karena sebagian besar memiliki peran ganda sebagai suatu tindakan bagi pemenuhan kebutuhan rumah tangga dan hal inilah yang berusaha diungkap dalam penelitian ini. Penelitian ini menggunakan metode kualitatif dengan mengumpulkan data berdasarkan wawancara, observasi, dan dokumentasi. Pendekatan pada penelitian ini menggunakan pendekatan phenomenology. Tujuan penelitian ini untuk mengungkap perempuan muslim sebagai penjual ikan yang berada di Desa Banyutowo Kabupaten Pati dalam upaya meningkatkan pendapatan ekonomi rumah tangga nelayan. Berdasarkan hasil penelitian mengungkapakan bahwa perempuan muslim bekerja sebagai penjual ikan dilatarbelakangi oleh faktor kemiskinan, pemanfaatan waktu luang dan tersedianya lapangan pekerjaan. Kontribusi perempuan muslim dalam upaya meningkatkan pendapatan ekonomi yaitu adannya pemasukan ekonomi keluarga dan peran domestik perempuan di dalam rumah tangga. Upaya dalam meningkatkan pendapatan ekonomi rumah tangga yaitu sebagai penjual ikan dan buruh pengasapan ikan. 
PENGATURAN KONTRAK DALAM VALIDITAS MUAMALAT Cahya, Bayu Tri
ADDIN Vol 8, No 1 (2014): ADDIN
Publisher : LPPM IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/addin.v8i1.593

Abstract

Fraud Pentagon and Fraudulent Financial Reporting in Jakarta Islamic Index Surepno, Surepno; Cahya, Bayu Tri; Andriani, Asih; Marpaung, Muslim
IQTISHADIA Vol 14, No 1 (2021): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v14i1.12374

Abstract

This study aims to examine pentagon fraud with five elements that can influence the occurrence of fraudulent financial reporting on the Jakarta Islamic Index. fraud pentagon has five elements there is pressure, opportunity, rationalization, competence (competence/ability), and arrogance. This research is a quantitative study using logistic regression analysis methods with SPSS tools. The results showed that fraud pentagon with five elements can influence the occurrence of fraudulent financial reporting in companies incorporated in the Jakarta Islamic Index. But among the five elements are pressure, opportunity, rationalization, competence (competency /ability), the element of arrogance does not have a significant effect on the occurrence of fraudulent financial reporting.
Intellectual Capital, Islamicity Performance Index, dan Kinerja Keuangan Bank Syariah di Indonesia (Studi Pada Tahun 2015-2020) CAHYA, BAYU TRI; Sari, Dita Apriliana; Paramitasari, Ratih; Hanifah, Umi
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 2 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i2.12031

Abstract

This study aims to determine intellectual capital, Islamicity performance index, and financial performance on Islamic banks in Indonesia for 2015-2020. Islamicity performance index was proxied by a profit-sharing ratio, zakat performance ratio, and Islamic income vs. non-Islamic income, and financial performance was proxied by return on asset (ROA). This study uses causal associative research using a quantitative approach. The population of this study was all Islamic commercial banks in Indonesia for the 2015-2020 period, with a sample of 7 banks. Sampling was done by the purposive sampling method. Data collection uses secondary data, namely the documentation technique, by taking the annual report of each Islamic commercial bank in Indonesia for the 2015-2020 period. Data analysis technique using multiple linear regression analysis. The results of this study indicate that intellectual capital has a positive and significant effect on return on asset (ROA), profit sharing ratio has a significant negative effect on return on asset (ROA), zakat performance ratio has a positive and significant effect on return on asset (ROA), and Islamic income vs. non-Islamic income has a positive and significant effect on return on asset (ROA).Keywords: Intellectual Capital; Profit Sharing Ratio; Zakat Performance Ratio Islamic Income vs Non-Islamic Income; and Financial Performance.
Brand Switching Produk Kosmetik Halal: Ditinjau dari Aspek Daya Tarik Iklan dan Variety Seeking Khasanah, Uswatun; Cahya, Bayu Tri
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5098

Abstract

This study aims to determine the influence of advertising and variations that seek the appeal of Wardah brand cosmetic switching products. This study uses a field research approach using questionnaire, interview, and documentation methods. The sampling technique uses purposive samples which are distributed to 100 female students of IAIN Kudus who have transformed the brand into Wardah cosmetic products. The method of data analysis uses multiple regression analysis with SPSS version 16. The results of this study indicate that the variable attractiveness of advertising and varieties seeking have a positive and significant influence on brand diversion. Variable search variables are variables that have a dominant influence on the switching variables of halal cosmetic products.
Co-Authors A.A. Ketut Agung Cahyawan W Aditya Ayu Safitri Adni, Riyan Afandi, Johan Affandi, Johan  Agustina, Rizki Fauriza Ali, Nor Aishah Mohd Amaliani, Shofi Nur Andri Veno Andriani, Asih Andriasari, Widi Savitri Arifah, Tri Hanum Arsad, Muhammad Aryanti Muhtar Kusuma Aryanti Muhtar Kusuma Asih Andriani Asih Andriani Asyiqin, Nor' Atieq, Muhammad Qoes Azliani, Firda Nur Betania Kartika Muflih Betania Kartika Muflih Budi Eko Soetjipto Cahyadi, Iwan Fahri cahyo, abdul latif dwi Chatarina Umbul Wahyuni Choridah, Nur Cihwanul Kirom Danang Kurniawan Danang Kurniawan Diah Saputri, Dilla Ajeng Dian Palupi Aqim Dita Apriliana Sari Djoko Suhardjanto Dwi Putri Restuti Dwi Putri Restuti Dwi Putri Restuti Eri Vitriani Erlita, Ika Etha Widyarani Farida Rohmah Farida Rohmah Fatchan Achyani Fatchan, Fuad Fika Sufiana Fitri Handayani Habibah, Muzayyidatul Hadi Purnomo Hamdani, Lukman Hikmah Endraswati Hikmah Endraswati, Hikmah Ika Erlita Irma Suryani Lubis Irsad Andriyanto Irsad Andriyanto Islamiah, Makrufah Hidayah Ita Akyuna Nightisabha Iwan Fahri Cahyadi Jadzil Baihaqi Jadzil Baihaqi Jannah, Ulfiyatul Johan Afandi Kirom, Cihwanul kusuma, aryanti muhtar Lailis Sa’adah Lorena Dara Putri Karsono Luddin, Jalal Maharany, Indah Dewi Makarima, Naeli Miftah Nurul Khaqiqi Miranti, Liana Mohd Ali, Nor Aishah Muhammad Arsad Muhammad Lutfi Kuncoro Muhammad Soni Salahuddin Muhammad Zaki Muhammad Zaki Mursal Mursal Muslim Marpaung Muttaqin, Ibnu Nadhifah, Farikatun Nadhifah, Nur Nafiah, Siti Nila Ayu Kusuma W. Noor Sifah Nur Kholis Nurjati, Fawzia Zakisa Puji Wahyu Hidayanti Putri Rubiana Putri, Eskasari Rahmat Ilyas, Rahmat rakhmawati, ita Ramadhani, Siti Fajriati Ratih Paramita Sari Ratih Paramitasari, Ratih Restuti, Dwi Putri Rikha Zakiyah Riyan Adni Rizki Fauriza Agustina Rizqy, Inada Rohmah, Farida Rukmini Rukmini S, Surepno Saidatul Munawwaroh Salma Badriyah Salsabila, Sekar Rani Saputri, Dilla Ajeng Diah Sari, Dita Apriliana Sekar Rani Salsabila Siti Amaroh Siti Amaroh Siti Nafiah Sufiana, Fika Sukardi, Agung Slamet Suparwi Suparwi Suparwi Suparwi Suparwi Suparwi Surepno Surepno Surepno, Surepno Syahrina Nurmala Dewi Syahrina Nurmala Dewi, Syahrina Nurmala Syamsudin Syamsudin Syamsudin Syamsudin Syarif Hidayatullah Tri Irawati, Tri Ulya, Vina Himatul Umi Hanifah Umi Hanifah Umi Hanifah Uswatun Khasanah Vitriani, Eri Wahyono Wahyono Waluyo Waluyo Waluyo Widi Savitri Andriasari Widi, Widi Savitri Andriasari