Articles
<![CDATA[Analisis Perbandingan Kinerja Lingkungan Terhadap Nilai Perusahaan Berdasarkan Proper ]]>
<![CDATA[Nurulita, Ismi Aulia]]>;
<![CDATA[Noval Adib]]>
<![CDATA[ Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 2 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tiara.2024.2.2.101
<![CDATA[This study aims to identify and analyze the environmental performance differences in the value of energy sector companies—listed on the Indonesia Stock Exchange from 2019 to 2022—based on PROPER. The samples, selected through purposive sampling, include the energy sector companies both achieving and not achieving PROPER. The observable secondary data of the companies’ annual reports are derived from 45 sample companies obtained within 4 years of observation with a total of 180 companies consisting of 95 companies achieving PROPER and 85 companies not achieving PROPER. The data analysis method in this study uses non-parametric data thus employing discrimination testing utilizing the Mann-Whitney Test. The results reveal that there was no significant difference in the average value of the companies between companies achieving PROPER and those not achieving PROPER. Abstract Penelitian ini bertujuan untuk mengetahui dan menganalisis adanya perbedaan Kinerja Lingkungan terhadap Nilai Perusahaan berdasarkan PROPER pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode tahun 2019-2022. Model penentuan sampel dilakukan secara purposive sampling meliputi sektor energi yang mendapatkan PROPER dan yang tidak mendapatkan PROPER. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari data laporan tahunan perusahaan, diperoleh 45 sampel perusahaan dengan 4 tahun pengamatan sehingga diperoleh jumlah data pengamatan sebanyak 180 data yang terdiri dari 95 sampel perusahaan yang mendapatkan PROPER dan 85 sampel perusahaan yang tidak mendapatkan PROPER. Metode analisis data pada penelitian ini menggunakan data non parametrik sehingga dalam melakukan uji beda menggunakan alat uji Mann Whitney Test. Hasil penelitian menunjukkan bahwa tidak ada perbedaan rata-rata yang signifikan pada nilai perusahaan antara kelompok perusahaan yang mendapatkan PROPER dengan perusahaan yang tidak mendapatkan PROPER.]]>
<![CDATA[Analisis Kapabilitas Satuan Pengawasan Intern Korporasi Dengan Menggunakan Internal Audit Capability Model ]]>
<![CDATA[Amalia, Tiara Rizky]]>;
<![CDATA[Adib, Noval]]>
<![CDATA[ Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tiara.2024.2.1.103
<![CDATA[This research aims to identify the Corporate Internal Audit Unit capability of PT X using the Internal Audit Capability Model (IA-CM) and identify the challenges in enhancing the capabilities. This research employs a qualitative method with a case study approach, involving primary and secondary data obtained from interviews, documentation, and observation. The research findings reveal the Internal Audit Unit capabilities of PT X at level 3 with notes (Level 3 DC). The challenges in the process of improving the capability of the Internal Audit Unit of PT X refer to human resources management and the absence of available policies and guidelines for activity implementation. Abstract Penelitian ini bertujuan untuk mengidentifikasi kapabilitas Satuan Pengawasan Intern (SPI) pada PT X menggunakan Internal Audit Capability Model (IA-CM) serta mengidentifikasi hambatan dalam meningkatkan kapabilitas. Penelitian ini berjenis kualitatif dengan pendekatan studi kasus. Data yang digunakan yaitu data primer dan sekunder dari hasil wawancara dan matriks hasil penilaian IA-CM. data dikumpulkan dengan metode wawancara, dokumentasi, dan observasi. Hasil penelitian menunjukkan bahwa kapabilitas SPI PT X berada pada level 3 dengan catatan perbaikan (Level 3 DC). Hambatan yang dihadapi dalam proses peningkatan kapabilitas SPI PT X berkaitan dengan pengelolaan SDM serta kebijakan dan pedoman pelaksanaan kegiatan yang masih belum tersedia.]]>
<![CDATA[The Impact Of Revenue Diversification On Bank Profitability And Stability: Evidence From Indonesia Banking Industry ]]>
<![CDATA[Susanto, Febby Olvyana]]>;
<![CDATA[Noval Adib]]>;
<![CDATA[Arum Prastiwi]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.36770
<![CDATA[Purpose: This study aims to examine the effect of income diversification on the financial health of banks in Indonesia, focusing on income sources that significantly contribute to improving profitability and financial stability. Methodology/approach: This study uses a quantitative approach (positivism) which an associative nature. The research population consists of banking companies listed on the IDX from 2020-2023, with a sample of 168 observations selected using the purposive sampling method. The data analysis technique employs panel data regression using Eviews 12 software. Findings: The results of the regression analysis show that, total revenue diversification has a positive effect on profitability, but a negative effect on financial stability. Meanwhile, the proportion of non-interest income has a negative effect on profitability, but a positive effect on financial stability, with commission income as the most stable component of non-interest income and increasing profitability. Practical implications: This research contributes to helping bank management to be prudent in implementing income diversification strategies, by prioritizing interest income and avoiding high risk in non-interest income. The findings can also be taken into consideration for regulators in encouraging a balanced diversification strategy to maintain financial stability. Originality/value: The update in this study uses additional measurements to reveal the value of diversification that has not been discussed by previous researchers. This measurement is to differentiate diversification conditions that have similar values so that they are not considered the same. In addition, researchers also added control variables to increase the validity of the research]]>
<![CDATA[Ethical values of public accountant: a critical perspective of rational-religious of Hamka ]]>
<![CDATA[Muhammad, Erfan]]>;
<![CDATA[Sudarma, Made]]>;
<![CDATA[Djamhuri, Ali]]>;
<![CDATA[Adib, Noval]]>;
<![CDATA[Eliwa, Yasser]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2024.6.2.23095
<![CDATA[Purpose - This study explores business practices in public accounting firms, particularly in East Java, along with ethical issues raised by the practices.Method - This study applied a qualitative approach in which data were collected through in-depth interviews with 12 public accountants from various public accounting firms. Then, the data were analysed based on a rational-religious perspective as suggested by Buya Hamka.Result - The findings of this study indicated many ethical concerns in public accountant practices, despite they comprehend about ethical standards contained in the professional code of ethics. All those problems were actuated by the financial fulfillment of the public accountant, which deviated from ethical values as signified by Hamka.Implication - Public accountants should implement Hamka’s virtues in professional practices as a reflection of Islamic principles.Originality - This research is the first study that used the virtues of Buya Hamka in public accountant practices.]]>
<![CDATA[Analisis Pemberian Kredit Usaha Rakyat Sebagai Financial Leverage Terhadap Profitabilitas UMKM Di Kecamatan Lowokwaru Kota Malang ]]>
<![CDATA[Anggi, Addina Amalia]]>;
<![CDATA[Adib, Noval]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/reaksi.2024.3.4.314
<![CDATA[This study aims to examine the effect of people's business credit program (KUR) as financial leverage on the profitability of Micro, Small and Medium Enterprises (MSMEs) in Lowokwaru District, Malang City. This study employs quantitative approach, involving primary data collected from questionnaires. The samples include 90 respondents selected through non-probability sampling with purposive sampling method. The simple linear regression analysis utilized in this study exhibit that people's business credit program (KUR) as financial leverage has a positive and significant effect on the profitability of MSMEs in Lowokwaru District, Malang City. The positive effect implies that the increasing provision of people's business credit increases profitability. Abstrak Penelitian ini bertujuan untuk menguji pengaruh pemberian kredit usaha rakyat (KUR) sebagai financial leverage terhadap profitabilitas Usaha Mikro, Kecil dan Menengah (UMKM) di Kecamatan Lowokwaru Kota Malang. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan penelitian ini yaitu data primer. Sampel penelitian ini yaitu 90 responden yang diambil dengan teknik pengambilan sampel non-probability sampling dengan metode purposive sampling. Metode pengumpulan data yang digunakan adalah kuesioner. Teknik analisis data dalam penelitian ini menggunakan regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa variabel pemberian kredit usaha rakyat (KUR) sebagai financial leverage berpengaruh positif dan signifikan terhadap Profitabilitas UMKM di Kecamatan Lowokwaru Kota Malang. Berpengaruh positif menunjukan bahwa ketika pemberian kredit usaha rakyat mengalami peningkatan maka profitabilitas juga mengalami peningkatan.]]>
<![CDATA[January Effect Anomaly On Indonesian Stock Market 2024 ]]>
<![CDATA[Putri, Primarini]]>;
<![CDATA[Adib, Noval]]>
<![CDATA[ Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tiara.2024.2.4.156
<![CDATA[This study aims to analyze whether the January Effect anomaly exists in the Indonesian Stock Market in 2024. The January Effect refers to the phenomenon where stock prices increase significantly in January. The method used in this research is an event study, comparing abnormal returns before and during the January Effect using a paired T-test. The results show no significant differences in abnormal returns during this period, concluding that the January Effect does not occur in the Indonesian stock market in 2024. This study provides important insights for investors in determining long-term investment strategies. Abstrak Penelitian ini bertujuan untuk menganalisis apakah terdapat anomali January Effect di Pasar Saham Indonesia pada tahun 2024. January Effect mengacu pada fenomena dimana harga saham cenderung meningkat secara signifikan pada bulan Januari. Metode yang digunakan dalam penelitian ini adalah event study, yaitu membandingkan abnormal return sebelum dan saat terjadinya January Effect dengan menggunakan uji T berpasangan. Hasil penelitian menunjukkan tidak adanya perbedaan abnormal return yang signifikan pada periode tersebut sehingga disimpulkan bahwa January Effect tidak terjadi di pasar saham Indonesia pada tahun 2024. Penelitian ini memberikan wawasan penting bagi investor dalam menentukan strategi investasi jangka panjang.]]>
<![CDATA[The Nature of Contract in E-Money Gopay Top-Up Transactions ]]>
<![CDATA[Syam, Muhammad Agus]]>;
<![CDATA[Rosidi]]>;
<![CDATA[Adib, Noval]]>
<![CDATA[ The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 - ]]>
Publisher : <![CDATA[Accounting Department, ]]>
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DOI: 10.21776/ijabs.2024.32.2.719
<![CDATA[Purpose — This paper attempts to explore the nature of the contract of Gopay balance top-up transactions through the accounting treatment applied by the Gopay e-money issuer and to find out the legal status of the discount and cashback provided by the Gopay e-money issuer. Design/methodology/approach — To know the law of a case, we need to look at the reality of that case. Through in-depth interviews with expert informants and exploring existing regulations, this paper finds conical realities in the contracts used in Gopay balance top-up transactions. Findings — The results of the search that has been carried out on the realities in the field and related regulations show that the Gopay balance top-up transaction uses the Qardh contract. So discounts and cashback are benefits provided by Gopay to Gopay users. Practical implications — Gopay e-money publishers should pay attention to the application of giving discounts and cashback to their users to avoid things that are prohibited by Islamic law. In addition, Gopay's business process must also ensure that the contract used is by Gopay's goals. Originality/value — This paper dissects Gopay balance top-up transaction activities from the accounting recognition point of view while also paying attention to other aspects closely related to the top-up transaction activity. This paper also presents novelty through data analysis techniques that support contemporary muamalat problems. Hopefully, this paper can add insight to the public, especially Gopay e-money users, regarding the Gopay e-money process business. Keywords — Accounting treatment, nature of the contract, top-up transactions, discounts, cashback. Paper type — Case study]]>
<![CDATA[Implementation of Halal Label as an Intangible Asset on Food and Beverage Business Sustainability ]]>
<![CDATA[Amrullah, M. Mukhlis]]>;
<![CDATA[Irianto, Gugus]]>;
<![CDATA[Adib, Noval]]>
<![CDATA[ Jurnal Aplikasi Manajemen Vol. 22 No. 3 (2024) ]]>
Publisher : <![CDATA[Universitas Brawijaya, Indonesia ]]>
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DOI: 10.21776/ub.jam.2024.022.03.04
<![CDATA[The majority of the Indonesian population adheres to Islam, and of course, halal food is the most sought-after. Halal labels are increasingly considered important in business due to their positive influence on consumer awareness and the demand for halal products. This study aims to understand how UB Coffee's management interprets the Halal Label as an asset and its implications for business sustainability. This research employs a qualitative method with a case study approach involving UB Coffee's management as the population. Key managers were selected as the sample using purposive sampling, and the data were analyzed descriptively. The results indicate that UB Coffee's management views the Halal Label as valuable and a source of pride, supporting UB Coffee's educational function as part of the educational institution UB and interpreting it as a shared value and commitment. However, UB Coffee has not yet recognized the Halal Label as an asset in its accounting system. The Halal Label has the potential to sustain UB Coffee's business due to the increasing trend of a halal lifestyle. The implications of this study highlight the importance of formally recognizing the Halal Label as an asset to strengthen UB Coffee's long-term business strategy.]]>
<![CDATA[Governance Implementation in a Public-Private Partnership Project: Stakeholders’ Perspective ]]>
<![CDATA[Devi, Dias Shinta]]>;
<![CDATA[Adib, Noval]]>;
<![CDATA[Rahmanti, Virginia Nur]]>
<![CDATA[ Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 7 (2025): JURNAL LOCUS: Penelitian dan Pengabdian ]]>
Publisher : <![CDATA[Riviera Publishing ]]>
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DOI: 10.58344/locus.v4i7.4395
<![CDATA[This study aims to evaluate the governance implementation of the MHPP Bintang Bano Project from the perspective of the involved stakeholders. This research uses a qualitative case study approach and stakeholder theory as an analytical framework. Data collection was carried out through interviews with eight informants and documentation. The data were analyzed using the Interactive Model. The evaluation focuses on six dimensions of governance: policy, regulation, institutional, stakeholder, transparency, and accountability. The findings indicate that the project has applied good governance principles across these six dimensions, however several challenges remain, such as the lack of regulatory integration across sectors, uncertainty in the electricity tariff setting, and the lengthy procurement process for the implementing private entity.]]>
<![CDATA[An Analysis Of Survival Strategies During The Covid-19 Crisis Based On Michael Porter's Strategic Framework ]]>
<![CDATA[Wilen, Shareen Virginia]]>;
<![CDATA[Adib, Noval]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 1 (2025): REAKSI ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/reaksi.2025.4.1.467
<![CDATA[This study aims to understand how PT. Using Michael Porter's strategic framework, Bina Busana Internusa survived during the COVID-19 pandemic. The research uses a qualitative method with a case study approach, where interviews were conducted with four key people, including managers and the company's COO. The results show that PT. Bina Busana Internusa focused on a cost leadership strategy during the crisis, while differentiation was mostly ignored because production had stopped due to the pandemic. This made it hard for the company to create unique products during that time. These findings support Michael Porter's theory about survival strategies in a competitive market. The study also suggests that the company should improve its digital capabilities and, when the situation gets better, focus on product innovation and expanding its market to become competitive again. The findings revealed that cost efficiency successfully reduced the company's losses compared to initial projections, making it a strategic reference for other companies facing similar challenges in the future.]]>
