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All Journal EL-MUHASABA Jurnal Pekommas Jurnal Akuntansi Multiparadigma Asian Journal of Accounting Research International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Educational Research and Social Sciences (IJERSC) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Moneter : Jurnal Keuangan dan Perbankan Indonesian Journal of Advanced Research (IJAR) JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Kajian Akuntansi IIJSE Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Innovation Business Management and Accounting Journal
Grahita Chandrarin
Universitas Merdeka Malang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Konsep Harga Jual Kejujuran: Meraih Keuntungan Menggapai Kemaslahatan Alimuddin, Alimuddin; Triyuwono, Iwan; Irianto, Gugus; Chandrarin, Grahita
Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.685 KB)

Abstract

Honesty Based Selling Price Concept: Achieving Gain Reaching Goodness. This article aims to reconstruct honesty-based selling price concept in Islam. The research involved owners and management of YDT, Kopontren DT in Bandung, Charni’s Productions in Yogyakarta, as well as Kedai Assalamu’alaikum and Bismillah Restaurant in Malang. Analysis was conducted by using bayani, burhani and irfani epistemology. Honesty-based selling price concept could be classified as cost-plus pricing consistency, conditioned market mechanism, and balanced/equibrium market mechanism according to bayani, burhani and irfani epistemology respectively. Generally, honesty-based selling price concept in Islam is consistency market mechanism which is the determination of price at the very beginning until the complete consumption of products. Konsep Harga Jual Kejujuran: Meraih Keuntungan Menggapai Kemaslahatan. Makalah ini bertujuan menyusun konsep harga jual berbasis nilai kejujuran dalam Islam. Penelitian dilakukan pada pemilik dan manajemen YDT dan Kopontren DT di Bandung, Charni’s Productions di Yogyakarta, serta Kedai Assalamu’alaikum dan rumah makan Bismillah di Malang. Analisis dilakukan dengan menggunakan epistemologi bayani, burhani, dan irfani. Konsep harga jual berbasis nilai kejujuran dapat diklasifikasikan menjadi consistency cost-plus pricing, mekanisme pasar bersyarat serta mekanisme pasar keseimbangan dari epistemologi bayani, burhani dan irfani. Secara umum konsep harga jual berbasis nilai kejujuran di dalam Islam adalah consistency market mechanism, yaitu suatu konsep penetapan harga jual secara konsisten melalui mekanisme pasar sejak dari awal penetapan harganya hingga produk tersebut habis terjual.
Mapping Market-Based Accounting Research in Indonesia: Graphics and Guidelines for Future Research Suhardianto, Novrys; Subroto, Bambang; Chandrarin, Grahita
Asian Journal of Accounting Research Vol 2, No 1 (2017): Asian Journal of Accounting Research
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (50.452 KB) | DOI: 10.20473/ajar.V2I12017.4881

Abstract

The purpose of this study is to describe the development of market based accounting research (MBAR) published in Indonesia for 10 years. This study attempts to explain the topics of MBAR, research method used, the variables, between-variable relationship formed, and the units analysis used in MBAR. This research uses qualitative-descriptive method to create descriptive models of MBAR articles published in accounting journals that have been accredited with minimum grade of B. The analysis of 109 MBAR articles of five accounting journals shows that 10 MBAR themes are still potential. Among three methods in MBAR, the multivariate association study is dominant. Some papers use intervening and moderating model to explore the relationship between accounting data and capital market reaction. The results for each theme are described in a research map that shows the relationship between variables (constructs) of MBAR from three units of analysis. This paper finds some implications to MBAR research agenda in the future, especially for meta-analysis research and triangulation research, due to many inconsistencies of the MBAR findings in Indonesia. In addition, accounting standard research topic is still promising in the moment of accounting standards transition.
ANALISIS PENGARUH FAKTOR FUNDAMENTAL PERUSAHAAN DAN RISIKO SISTEMATIS TERHADAP RETURN SAHAM Arina Absari, Dyatri Utami; Sudarma, Made; Chandrarin, Grahita
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 3, No 2: Juli 2012
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (128.059 KB) | DOI: 10.18860/em.v3i2.2338

Abstract

This research aim to know influance of fundamental factors as financial ratio with proxy liquidity, asset size, debt equity ratio (DER), return on equity (ROE), earnings per share (EPS), price earnings ratio (PER) and systematic risk to the rate of return in Indonesian Stock Exchange. Manufacturing company as sample the taken amount to 54 emiten the listed in Indonesia Stock Exchange with period of research between of 2008 up to year of 2011. Analysis method the used is multiple linear regression. Analysis results indicate that from some element fundamental factor be like  liquidity, asset size, debt equity ratio (DER), return on equity (ROE), earnings per share (EPS), price earnings ratio (PER) and systematic risk simultanly there are the influence significant to the profitability represented by rate of return. Partially show only earnings per share (EPS) and systematic risk with explained by variation the expressed in adjusted R2 equal to 7,8 % is while the rest equal to 92,2 % influenced by other variable which is not explained by this research model. Where as other variable not influence with models is liquidity, asset size, debt equity ratio (DER), return on equity (ROE) and price earnings ratio (PER). Research result pursuant to hypothesis test indicate that between some element fundamental factors is most dominant influence the rate of return at the manufacturing company of listed in Indonesia Stock Exchange is systematic risk.  
PENGARUH MEKANISME CORPORATE GOVERNANCE, KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN PERUSAHAAN TERHADAP REAKSI PASAR Mukti, Bayu Tri Mukti; Sudarma, Made; Chandrarin, Grahita
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 4, No 2: Juli 2013
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.039 KB) | DOI: 10.18860/em.v4i2.2453

Abstract

Abstract The purpose of this study was to analyze the market reaction as indicated by rising the stock price as a result of the implementation corporate governance mechanisms, environmental performance and corporateenvironmental disclosure published on the annual report in 2010. This study uses hypothesis testing approach to explain the causal relationship between the variables of the study. The population in this study is a registered company in Indonesia Stock Exchange. The results show that the application of corporate governance mechanism through the principles of good corporate governance has a significant effect on the market reaction that is proxied by stock prices. The tests performed on the environment performance and environment disclosure which is proxied by the Rating of Company Performance in Environmental Management (PROPER) and the Indonesian Sustainability Reporting Award (ISRA) found that there is no significant effect on the market reaction that is proxied by stock prices. Keywords: Corporate Governance, Environmental Performance, Environmental Disclosure, and Stock Price.   Abstrak Tujuan penelitian ini adalah untuk menganalisis reaksi pasar yang ditunjukkan dengan meningkatnya harga saham sebagai akibat dari penerapan mekanisme corporate governance, publikasi pemeringkatan kinerja lingkungan dan publikasi pemeringkatan pengungkapan lingkungan perusahaan pada saat publikasi laporan tahunan tahun 2010. Penelitian ini menggunakan pendekatan hypotesis testing untuk menjelaskan hubungan kausal antara variabel-variabel penelitian. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil pengujian menunjukkan bahwa penerapan mekanisme corporate governance melalui prinsip-prinsip good corporate governance memiliki pengaruh yang signifikan terhadap reaksi pasar yang diproksikan dengan harga saham. Pengujian yang dilakukan terhadap aspek lingkungan sosial perusahaan yaitu kinerja lingkungan dan pengungkapan lingkungan perusahaan yang masing-masing diproksikan oleh Peringkat Kinerja Perusahaan Dalam Pengelolaan Lingkungan Hidup (PROPER) dan Indonesian Sustainability Reporting Award (ISRA) belum mampu menunjukkan adanya pengaruh yang signifikan terhadap reaksi pasar yang diproksikan dengan harga saham. Kata Kunci: Corporate Governance, Kinerja Lingkungan, Pengungkapan Lingkungan, dan Harga Saham
Moderation of Non Performing Financing on Natural Uncertainty Contracts To The Profitability of Islamic Commercial Bank In Indonesia Afkar, Taudlikhul; Chandrarin, Grahita; Pirmaningsih, Lilik
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 02 (2020): IJEBAR, VOL. 04 ISSUE 02, JUNE 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.v4i02.1051

Abstract

This study intends to provide an overview of the consistency of research results with theoretical and empirical points of view, it is done because many research results are inconsistent with the theory. Quantitative research methods are used to make generalizations using a sample of 14 Islamic Commercial Banks in Indonesia with time series data collection techniques for 5 years. The data analysis technique used is multivariate analysis using the Warp PLS structural equation model. The results showed that the level of profitability of Islamic banks is always overshadowed by the occurrence of credit risk that causes non-performing financing from financing of the type of natural uncertainty contracts because it is type of financing is a financing that does not provide certainty of results. The results of this study are consistent with agency theory that explains the existence of information asymmetry, and consistent with the theory of mixing that by providing opportunities to manage business to business managers (mudharib/mustyarik) without interference from the owner of the fund (shaibul maal) can lead to the risk of default and thus affect the ability of Islamic banks to obtain profitability.
Pengaruh Kepemilikan Institusional Terhadap Nilai Perusahaan Dengan Keputusan Investasi, Keputusan Pendanaan Dan Kebijakan Dividen Sebagai Variabel Moderasi Wardhani, Tarisma Septi; Chandrarin, Grahita; Rahman, Aulia Fuad
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 1 No. 2 (2017): July 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.847 KB) | DOI: 10.30741/assets.v1i2.34

Abstract

Penelitian ini menguji pengaruh kepemilikan institusional terhadap nilai perusahaan dengan keputusan investasi, keputusan pendanaan dan kebijakan dividen sebagai variabel moderasi. Nilai Perusahaan dalam penelitian ini diukur dengan price book value (PBV), keputusan investasi diukur dengan price earning ratio (PER), keputusan pendanaan diukur dengan debt equity ratio (DER) dan kebijakan dividen diukur dengan dividend payout ratio (DPR). Pengujian dilakukan pada 17 perusahaan yang terdaftar dalam indeks Kompas-100 Bursa Efek Indonesia selama tahun 2008-2012. Teknik analisis data yang digunakan dalam penelitian ini adalah moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, keputusan investasi, keputusan pendanaan dan kebijakan dividen secara langsung berpengaruh positif terhadap nilai perusahaan. Keputusan investasi dan keputusan pendanaan juga bisa memoderasi hubungan antara kepemilikan institusional dan nilai perusahaan namun dengan arah negatif, sedangkan kebijakan dividen tidak bisa memoderasi hubungan antara kepemilikan institusional dan nilai perusahaan. Temuan penelitian mengindikasikan bahwa tingkat kepemilikan institusional yang tinggi serta keputusan investasi, keputusan pendanaan dan kebijakan dividen yang optimal dalam perusahaan akan meningkatkan nilai perusahaan.
Structural Model to Predict Satisfaction and Performance Users of SIKD at Government Organizations in South Kalimantan Fahrianta, Riswan Yudhi; Chandrarin, Grahita; Subiyantoro, Edi
Jurnal Pekommas Vol 6 No 1 (2021): April 2021
Publisher : Sekolah Tinggi Multi Media “MMTC” Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56873/jpkm.v6i1.3060

Abstract

The successful adoption of ICT by local governments still requires evaluation because of several issues related to the use and utilization of the SIKD. The variety of SIKD applications, limited server, and network capacity, limited human resource personnel, and lack of technical guidance because regulatory changes put pressure on user satisfaction and performance. Academic evaluation of SIKD adoption from the user's perspective is needed to explore advanced concepts of e-government development. The research model was analyzed with the Partial Least Square (SEM-PLS) approach. The results showed the perceived usefulness, perceived ease of use, subjective norms, and facilitating conditions influenced user satisfaction and subsequently, user satisfaction affected user performance. The conceptual framework tested in this study was able to show that under conditions of ICT mandatory use by organizations, behavioral beliefs influence user satisfaction and have an important impact on user performance.
TECHNOLOGICAL AWARENESS AS A PREDICTOR OF ACCOUNTING STUDENTS’ ACADEMIC ETHICS AMID THE DIGITAL TRANSFORMATION OF HIGHER EDUCATION Ningsi, Etty Harya; Utomo, Langgeng Prayitno; Kurniawan, Setia Budi; Chandrarin, Grahita; Respati, Harianto
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.7204

Abstract

This study investigates the role of technological awareness in predicting the academic ethics of accounting students during the digital transformation of higher education. Using a quantitative survey design, data are collected through questionnaires from accounting students at Battuta University who participate in digital learning. The analysis employs multiple linear regression, classical assumption tests, t-tests, and the coefficient of determination, processed using SPSS. Results show that technological awareness significantly and positively influences students’ academic ethics. Students with higher technological awareness demonstrate a stronger understanding of academic integrity and are less prone to unethical behaviors such as plagiarism and dishonesty. The study concludes that integrating technological literacy into the accounting curriculum supports ethical behavior and strengthens academic conduct in the digital learning environment.
The Impact of Firm Size and Leverage on Profit Quality: An Empirical Review of Family Ownership Rizal, Noviansyah; Chandrarin, Grahita; Assih, Prihat
Indonesian Journal of Advanced Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijar.v3i6.9969

Abstract

This research aims to analyze the influence of firm size and leverage on earnings quality and the moderation of family ownership on the influence of leverage and firm size on earnings quality. The research population includes all manufacturing companies listed on the Indonesia Stock Exchange for 2019-2022. The sampling technique uses purposive sampling, so the sample must meet the specified criteria to represent the population. Thus, the number of samples in the research was 664 companies. The data analysis method uses descriptive and Moderated Regression Analysis (MRA). The research results show that firm size positively affects earnings quality, leverage does not affect earnings quality, and family ownership proves a positive interaction between firm size and earnings quality. Family ownership positively interacts leverage with earnings quality, meaning that leverage in family-controlled companies can encourage management to carry out discretionary accruals. This research contributes positively to companies by providing information about the factors that influence earnings quality, gaining knowledge about quality earnings through the influence of firm size and leverage, and highlighting the moderating potential of family ownership in this context. The practical implications can help company stakeholders optimize earnings management policies and strategies.
Exploring The Mudharabah Contract And Its Implementation In Islamic Financial Institutions: A Content Analysis Study In The Digital Entrepreneur Era Syakur, Abd.; Chandrarin, Grahita; Wikantiyoso, Respati; Sunardi, Sunardi
Moneter: Jurnal Keuangan dan Perbankan Vol. 13 No. 2 (2025): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The application of mudharabah contract accounting practices has complied with accounting principles in Indonesian Islamic banking, as outlined in Financial Accounting Standards Statement (PSAK) No. 105, issued by the Indonesian Institute of Accountants, which addresses measurement and recognition, presentation, and disclosure. Myriad studies have examined the current development of Islamic accounting discourse; however, theoretical discussions have been somewhat overlooked. To fill this lacuna, the current study explicitly explores Islamic accounting practices for mudharabah contracts in Islamic banking financing. The study aims to uncover Islamic accounting practices for mudharabah contracts in Islamic banking and to determine whether the implementation of these practices in financing aligns with the Statement of Financial Accounting Standards (PSAK) Number 105 and the Fatwa of the National Sharia Council. The current study employed a content analysis study under the umbrella of descriptive qualitative analysis to describe the practice of implementing Sharia accounting for mudharabah contracts in Islamic financing and financial institutions, based on compliance with PSAK No. 105. Furthermore, the study untangled that Islamic banking is considered a solution to conventional banking (which relies on interest). Although mudharabah is more commonly known in Islamic banking, it can also be applied in practice to other Islamic financial institutions, such as Islamic insurance, Islamic capital markets, Islamic mutual funds, and Islamic bonds.
Co-Authors Abadi, Rosaria Abd. Syakur Abdurrosid, Edi Wicaksono Afkar, Taudlikhul Ahmad Jibrail Aulia Fuad Rahman Bambang Subroto Bayu Tri Mukti Mukti Diana Zuhroh Diyah Sukanti Cahyaningsih Duma Sitinjak, Norman Dyatri Utami Arina Absari Edi Subiyantoro Etty Harya Ningsi Fahrianta, Riswan Yudhi Gugus Irianto Hadiansyah Hadiansyah Harianto Respati Iwan Triyuwono Made Sudarma Noviansyah Rizal Novrys Suhardianto NUR INDRIANTORO Prihat Assih Respati Wikantiyoso Retna Safriliana Sagita Divani Aris Tianti Sanusi, Anwar Setia Budi Kurniawan Sumara Aslira Sumtaky, Maxion Sunardi Sunardi Supriadi, Bambang Utomo, Langgeng Prayitno Wardhani, Tarisma Septi Wardhani, Tarisma Septi Yundari, Yundari