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All Journal Jurnal Reviu Akuntansi dan Keuangan Ahkam: Jurnal Ilmu Syariah Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan IJBE (Integrated Journal of Business and Economics) Jurnal Akuntansi Aktual EKUITAS (Jurnal Ekonomi dan Keuangan) International Journal of Economics, Business and Accounting Research (IJEBAR) Journal of Islamic Accounting and Finance Research Jurnal Ilmiah Manajemen Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Locus Penelitian dan Pengabdian Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Riset Akuntansi dan Keuangan Indonesia Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)

Noval Adib

Brawijaya University

Author-ID : 2561939

Religion Aerospace Engineering Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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Performance Measurement System in Islamic Bank: Some Issues and Considerations Adib, Noval; Khalid, Siti Nabiha Abdul
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (586.175 KB)

There are various evidences show that business that complied with Islamic laws, i.e. Islamic business has succeeded. Islamic bank is the most prominent model of Islamic business that is acknowledged widely which could be proven by its existence in many countries, whether in Muslim majority countries or non-Muslim majority countries. As Islamic banks grow rapidly, an issue that needs to be addressed is regarding performance measurement in Islamic bank. However, even though there are many studies on Islamic banking, issues of performance measurement in Islamic bank receive very little attention among researchers. In fact, research on performance measurement in service sector is very rare compared to the manufacturing sector. The purpose of this article is to discuss issues on performance measurement in Islamic bank. As a banking system that based on Islamic tenets, Islamic bank is supposed to have certain unique criteria of performance. Some models of performance measurement commonly used in conventional banks will be analyzed to determine whether they are applicable in Islamic banks. Some issues will be discussed as well regarding the establishment of Islamic performance measurement model that can reflect comprehensive effectiveness that meets Islamic requirement of performance.

DIFFERENCES IN REQUIREMENTS AND CONSENSUS REQUIREMENTS ON TAX OBJECTIVES Kumalasari, Shaffera; Subroto, Bambang; Adib, Noval
Jurnal Reviu Akuntansi dan Keuangan Vol 8, No 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

AbstrakBerdasarkan Laporan Kinerja Direktorat Jenderat Pajak tahun 2013-2016, rasio kepatuhan pajak hanya berkisar 56,21%-63.15%. Penelitian ini bertujuan untuk menguji alasan apa yang menyebabkan wajib pajak memiliki niat penggelapan pajak dengan menggunakan kondisi kebutuhan dan konsensus. Penelitian ini menggunakan metode penelitian eksperimen dengan laboratorium eksperimen. Desain eksperimen menggunakan desain faktorial 2x2, yang berarti 2 (dua) variabel dengan 2 (dua) level yang berarti ada 4 (empat) kondisi atau 4 (empat) kelompok dalam penelitian. Penelitian ini menggunakan mahasiswa Pascasarjana Fakultas Ekonomi dan Bisnis jurusan Magister Akuntansi, Magister Manajemen, dan Magister Ilmu Ekonomi di Universitas Brawijaya sebagai partisipan. Teknik analisis data yang digunakan pada penelitian ini adalah two ways anova menggunakan aplikasi IBM SPSS Versi 23. Hasil penelitian membuktikan bahwa ada perbedaan pada kondisi kebutuhan tinggi dan kebutuhan rendah dan ada perbedaan pada kondisi konsensus tinggi dan konsensus rendah. Niat penggelapan pajak tertinggi pada kondisi kebutuhan tinggi dan konsensus tinggi, sebaliknya niat penggelapan pajak terendah pada kondisi kebutuhan rendah dan konsensus rendah. Penelitian ini berkonttribusi pada teori atribusi, motivasi, dan teori asosiasi diferensial.Kata kunci : kebutuhan, konsensus, niat penggelapan pajak

APPLICATION OF ASSET REVALUATION BY THE PUBLIC ASSESSMENT OFFICE: A REFLECTION OF SHARIA ACCOUNTING, SHARI’AH ENTERPRISE THEORY Musthafa, Tatang Fatah; Triyuwono, Iwan; Adib, Noval
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 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.v4i03.1281

The purpose of this research is to have a deeper look at the practice of public appraisers at the Public Appraisal Services Office (KJPP) X, in carrying out the revaluation of fixed assets, mainly related to Islamic values by using Shari’ah Enterprise Theory. The research method used a qualitative approach with case study analysis techniques. The results of this study indicate that the scope of the KJPP assignment is still not in accordance with the Shari'ah Enterprise Theory

DIFFERENCES IN REQUIREMENTS AND CONSENSUS REQUIREMENTS ON TAX OBJECTIVES Shaffera Kumalasari; Bambang Subroto; Noval Adib
Jurnal Reviu Akuntansi dan Keuangan Vol. 8 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Straddling between Regulation and Innovation: A Case Study of an Islamic Bank in Indonesia. Noval Adib; A.K. Siti Nabiha
AHKAM : Jurnal Ilmu Syariah Vol 16, No 1 (2016)
Publisher : Universitas Islam Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ajis.v16i1.2898

Islamic bank, as an alternative financial institution, is now widely accepted and has been established in various countries. In Indonesia, Islamic bank was first established in 1992 along with the revival of Islam in the country. Previously, the establishment of Islamic bank in Indonesia was hindered not because of economical reason but because of a political stigma associated with Islam especially during the 1970s. The purpose of this article is to explore how the bank makes innovations to increase its performance that makes its legitimacy high on the eyes of its stakeholders. The article also discusses the various regulations and roles of central bank and the Indonesian government in ensuring control and good governance and subsequently into further developing the Islamic and shariah banking system in Indonesia.DOI: 10.15408/ajis.v16i1.2898

Social Relations Behind Fraudulent Behavior: Enrichment of The Fraud Triangle Theory Khairul Shaleh; Gugus Irianto; Ali Djamhuri; Noval Adib
Integrated Journal of Business and Economics (IJBE) Vol 5, No 3 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

This research aims to understand how village budget fraud is likely to occur because of patron-client social relations in the village government bureaucracy. This research uses qualitative methodology with an ethnographic exploration approach. They were collecting data through field observations and in-depth interviews with informants. The selection of informants uses a snowball technique approach. The field findings show that the social relations of village government heads with political sponsors have decreased the accountability performance of the village government. Political sponsors are not part of the village apparatus but intervene in many bureaucratic affairs of the village government. That successfully created a patronage influence on the ranks of village devices. Such circumstances make the internal control system malfunction so that financial procedures do not run as they should. In the end, the bond of social relations in the bureaucratic environment gives rise to the tendency of fraud to the village budget. This research enriches the theory of triangle fraud by including elements of social relations in the model.

ANGGARAN PEMERINTAH DAERAH DALAM BINGKAI AMIN, AMAN, UMAN: SEBUAH STUDI SEMIOTIKA BARTHESIAN Anjang Pranata; Gugus Irianto; Noval Adib
Jurnal Akuntansi Aktual VOLUME 5, NOMOR 1, JANUARY 2018
Publisher : Universitas Negeri Malang

This study aims to reveal the meaning of local government budget. The paradigm used in this research is interpretive by using Barthesian Semiotics research method. Semiotics Barthesian emphasizes the relationship between the sign with the individual experience and the culture of its users. Roland Barthes's ideas include the meaning of denotation, connotation and myth. The results reveal that the meaning of denotative local government budget is a plan embodied in monetary units. While the connotative meaning of local government budget is the result of agreement between the executive and legislative (amin). The preparation, execution, and reporting of the budget must comply with the prevailing laws and regulations (aman). Budgets are used to meet executive and legislative interests (uman). At the level of mythical budget is identified as an effort to welfare the community.

PENGARUH ASIMETRI INFORMASI, UKURAN PERUSAHAAN, DAN MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2012) Siti Aenur Rokhmah; Noval Adib
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (238.605 KB)

The purpose of this research is to provide empirical evidence of the influence of information asymmetric, firm size, and corporate mechanisms on the earnings management. The Information asymmetric was measurde by the relative bid-ask spread, while the firms size was measured by the natural logarithm of the total assets, and the corporate governance mechanisms were measured by two variables the board of independent commissioner and the proportion of managerial ownership. The Earnings management was measured by the discretionary accruals using Modified Jones Model. The population of this research is 108 companies in the manufacturing sector listed in Indonesian Stock Exchange (IDX). The research data were collected from manufacturing companies the financial statement and annual report for the period of 2010 to 2012. Based on purposive sampling method, there are 36 samples used in this research. The research hypotesis were tested using multiple regression analysis. The results of this research show that information asymmetric have positive relationship with the earnings management. Whereas, variable firms size, board of independent commissioner and proportion of managerial ownership have no relationship with earnings management. Keywords: information asymmetric, firms size, corporate governance, earnings management.

THE INFLUENCE OF FINANCIAL PERFORMANCE ON STOCK PRICE AROUND PUBLICATION DATE OF FINANCIAL STATEMENTS (A STUDY IN FOOD AND BEVERAGES COMPANIES LISTED ON BEI) Alep Pradipta Abimantrana; Noval Adib
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.527 KB)

Financial performance become the important factor which attract the investor in buying stock. One thing that is considered is the stock price because it can be used by the investor to measure the company performance. Before invest their money, investor should be analyse the company performance so investor can predict their return in the future. The research is aimed at testing the influence of ROI, ROE, DER, CR, NPM, PBV and EPS toward stock price to food and beverage companies which are listed in LQ-45 at Indonesia Stock Exchange in the period of 2010-2012. This research applies purposive sampling technique with 15 samples of companies. Multiple regressions are technical analysis method applied.Key Words : Stock’s Price, ROI, ROE, DER, CR, NPM, PBV and EPS LQ45, Analysis Financial Ratio

THE ANALYSIS OF CSR PRACTICE IN PT. TELKOM (Case Study on CDC PT TELKOM MALANG) Maria Dias Ika Salama; Noval Adib
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This descriptive qualitative study aims to analyze the CSR practices in PT TELKOM, whether it performs in accordance with the principles of CSR. Beside the practice of CSR in PT TELKOM Malang, the problem and solutions occurred in the implementation of CSR in PT TELKOM also are discussed. Case study is employed as the research design to answer the research questions. Furthermore, the data collection methods used in this study are interview, documentation and observation. The results in this study reveals that first, CSR practices in PT TELKOM are performed by supporting unit named Community Development Center (CDC). CDC has two main programs that are Partnership Program and Community Development Program. Through these two programs CSR practices in PT TELKOM has been implemented in accordance with the CSR regulations in Indonesia namely, Finance Minister of Indonesia Decision No. 1232/KMK.013 /1989 about Guidelines for Development Low-Income Entrepreneurs and Cooperatives through State-Owned Enterprises, Act No. 19 of 2003 about State-Owned Enterprises and Regulation of State-Owned Enterprises Minister Per-05/MBU/2007. Second, the problem occurred in the implementation of CSR in PT TELKOM is bad credit. The solution performed to overcome the existing problem should not be contrast with the CSR regulation in Indonesia and should prioritize the public interest around the company. There are four steps are applied as the solution such as reminding call, reminding letter, direct visit to the business location or domicile of the partners and credit payment rescheduling.Key words: Corporate Responsibility, Regulation, Indonesia, Implementation of CSR, PT Telekomunikasi Indonesia Tbk.

Co-Authors A.K. Siti Nabiha Adinugraha, Muhammad Fajri Agus Setiawaty Akbar, Amirza Darojatan Alep Pradipta Abimantrana Ali Djamhuri Amalia, Tiara Rizky Amrullah, M. Mukhlis Anggi, Addina Amalia Aniyatus Shofiyah Anjang Pranata Annisa, Rara Apriani, Karina Areta Widya Kusumadewi Arum Prastiwi Bambang Subroto Devi, Dias Shinta Dharmawan, Nyoman Ari Surya Dian Surya Ayu Fatmawati Eliwa, Yasser Erfan Muhammad, Erfan Gugus Irianto Hariadi, Bambang Hendi Subandi Hilda Oktaviana Imam Subekti Iwan Triyuwono Kadek Anom Adiguna Kanan, Reynaldo Kartika Wulandari Khairani, Maulidiya Ummatul Khairul Shaleh Kumalasari, Shaffera Made Sudarma Maria Dias Ika Salama Meryana Rizky Ananda Muhammad Dimar Alam Musthafa, Tatang Fatah Nurulita, Ismi Aulia Putri, Primarini Rachman, Helmy Aulia raspati, mahardhika Rosidi Sari Atmini Sena Rosyadi Yusuf Shaffera Kumalasari Siti Aenur Rokhmah Siti Nabiha Abdul Khalid Siti Nabiha Abdul Khalid Situmorang, Adrian Sri Apriyanti Husain Sukoharsono, Eko Ganis Sukoharsono Susanto, Febby Olvyana Syam, Muhammad Agus Tary Pranoura Harsha Theresia Mentari Unti Ludigdo Unti Ludigdo Virginia Nur Rahmanti Wilen, Shareen Virginia Willman Fogati Zebua yacob, Rachman Yeni Mengkuningtyas

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