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All Journal Jurnal Reviu Akuntansi dan Keuangan SALAM: Jurnal Sosial dan Budaya Syar-i Nurani: Jurnal Kajian Syariah dan Masyarakat I-Finance Journal Jurnal Intelektualita: Keislaman, Sosial, dan Sains An Nisa'a I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Al-Qardh Journal of Accounting Science Syntax Literate: Jurnal Ilmiah Indonesia International Journal of Business Economics (IJBE) Journal of Business Studies and Management Review Journal of Public and Business Accounting IEB: Journal of Islamic Economics and Business

Dinnul Alfian Akbar

Universitas Islam Negeri Raden Fatah Palembang

Author-ID : 2562285

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Can Fraud Diamond Affect Fraud Financial Statement In Sharia Commercial Banks? Dinnul Alfian Akbar; Fernando Africano; Ridandy Isrodinata
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

This research aims to obtain empirical evidence of the effect of fraud diamond (pressure as proxied by financial stability, opportunity which is proxied by effective monitoring, rationalization which is proxied by total accruals, and proxied capability by change of directors) on financial statement fraud at Islamic Commercial Banks. The population in this study were banking companies that were on the list of Islamic Commercial Banks. Then the sample was taken using purposive sampling technique. The research used logistic regression because the dependent variable is a dummy variable. The results of this research indicate that the pressure variable has no effect on financial statement fraud. Opportunity variable has a negative effect on financial statement fraud. Then, the rationalization variable has a negative effect on financial statement fraud. And the capability variable has no effect on financial statement fraud. The results of this study are expected to be useful for companies, especially banking, as a material for consideration in preventing fraud on financial statements.

Pengaruh Pengembangan Sumber Daya Manusia Dan Religiusitas Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening Pada Bank Unit Usaha Syariah Di Kota Palembang Menik Lestari; Dinnul Alfian Akbar; Chandra Zaky Maulana
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 8, No 1 (2021)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v8i1.19551

This research uses quantitative research, the aim is to determine the influence of human resource development, religiosity, on employee performance with job satisfaction as an intervening variable. In this study, data was collected by distributing questionnaires to 100 employees using a purposive sampling method to determine respondents' responses to existing variables. The analysis was performed using the method of Structural Equation Modeling (SEM) based on partial least square (PLS). The results of the analysis show that human resource development has no effect on employee performance, religiosity has a positive and significant effect on employee performance. Human resource development has a positive and significant effect on job satisfaction, religiosity has a positive and significant effect on job satisfaction, and job satisfaction variables have a positive and significant effect in moderating human resource development on employee performance and religiosity on employee performance. This means that the more often human resource development is given, the higher the employee's performance and the higher the employee's religiosity, the higher the employee's performance will be and will result in job satisfaction for employees at the Sharia Business Unit Bank in Palembang City. Keywords: Human Resources Development, Religiosity, Employee Performance, and Job Satisfaction. AbstrakPenelitian ini menggunakan jenis penelitian kuantitatif, tujuannya yaitu untuk mengetahui besarnya pengaruh pengembangan sumber daya manusia, religiusitas, terhadap kinerja karyawan dengan kepuasan kerja sebagai variabel intervening. Dalam penelitian ini data dikumpulkan dengan meyebarkan kuesioner terhadap 100 karyawan menggunakan metode purposive sampling untuk mengetahui tanggapan responden terhadap variabel yang ada. Analisis dilakukan dengan menggunakan metode Structural Equation Modelling (SEM) berbasis partial least square (PLS). Hasil analisis menunjukkan bahwa pengembangan sumber daya manusia tidak terdapat pengaruh terhadap kinerja karyawan, religiusitas berpengaruh positif dan signifikan terhadap kinerja karyawan. Pengembangan sumber daya manusia berpengaruh positif dan signifikan terhadap kepuasan kerja, religiusitas berpengaruh positif dan signifikan terhadap kepuasan kerja, Dan variabel kepuasan kerja berpengaruh positif dan signifikan dalam memoderasi antara pengembangan sumber daya manusia terhadap kinerja karyawan dan religiusitas terhadap kinerja karyawan. Ini berarti semakin sering pengembangan sumber daya manusia diberikan maka semakin tinggi kinerja karyawan dan semakin tinggi religiusitas karyawan maka kinerja karyawan akan semakin tinggi dan akan menghasilkan kepuasan kerja bagi karyawan pada Bank Unit Usaha Syariah di Kota Palembang. Kata Kunci: Pengembangan Sumber Daya Manusia, Religiusitas, Kinerja Karyawan, dan Kepuasan Kerja.

CONDITIONAL CONSERVATISM SEBAGAI MEDIASI ANTARA LEVERAGE DAN INSTITUTIONAL OWNERSHIPA TERHADAP NILAI PERUSAHAAN Dinnul Alfian Akbar
I-Finance Journal Vol 5 No 2 (2019): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v5i2.4908

This research dilator behind the controversy regarding the benefits of conservative accounting numbers, intended to determine the direct effect of leverage and Institutional Ownerships on firm value, and the indirect effect of these variables through conditional conservatism as an intervening variable on company value in 2010 - 2017 in Indonesia stock exchange. The results concluded that the conditional conservatism variable cannot mediate the effect of leverage on firm value. In addition there is a direct effect between leverage and Institutional Ownerships on company value

Adakah Peran Kebijakan Dividen diantara Asimetri Informasi, Kinerja Keuangan terhadap Nilai Perusahaan? Nurfala Safitri; M Fachry Zaiman; Ardani Ardani; Dinnul Alfian Akbar
Intelektualita Vol 10 No 1 (2021): Jurnal Intelektualita: Keislaman, Sosial dan Sains
Publisher : Wakil Rektor III Bidang Kemahasiswaan dan Kerjasama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/intelektualita.v10i1.8604

Penelitian ini bertujuan untuk mengetahui pengaruh asimteri informasi dan kinerja keuangan terhadap nilai perusahaan dengan kebijkan dividen sebagai variable intervening. Saat hendak berinvestasi, calon investor akan mencari informasi untuk mengambil keputusan investasi di pasar modal, seperti kinerja keuangan dan kebijakan dividen yang kesemuanya terangkum dalam laporan keuangan. Hal ini membuat perusahaan berupaya semaksimal mungkin untuk melakukan pelanggaran kode etik, seperti contoh kasus PT Garuda Indonesia (GIAA) yang berimplikasi pada penurunan nilai perusahaan. Jumlah sampel dalam penelitian ini adalah sebanyak adalah sebanyak 9 perusahaan melalui metode purposive sampling. Hasil penelitian menunjukkan bahwa asimetri informasi secara parsial tidak berpengaruh terhadap kebijakan dividen, besarnya pengaruh Asimteri Informasi terhadap kebijakan dividen = -0.162 atau -16,2% dengan angka signifikansi 0.137> α = 0.05. kinerja keuangan berpengaruh terhadap kebijakan dividen, Besarnya pengaruh Debt Covenant terhadap Kebijakan Dividen = 0.354 atau 35.4% dengan angka signifikansi 0. 002 < α = 0.05. Asimteri Informasi terhadap Nilai Perusahaan = 0.009 atau 0.09% dengan angka signifikansi 0.906 > α = 0.05 sehingga asimetri informasi tidak berpengaruh terhadap nilai perusahaan, sedangkan kinerja keuangan dan kebijakan dividen berpengaruh terhadap nilai perusahaan. Besarnya pengaruh kinerja keuangan terhadap Nilai Perusahaan = 0.677 atau 67.7% dengan angka signifikansi 0.000 < α = 0.05 dan Berdasarkan strategi kausal step, diperoleh hasil bahwa kebijakan dividen mengintervensi asimetri informasi dan nilai perusahaan secara penuh, sedangkan kebijakan deviden dapat mengintervensi kinerja keuangan dengan nilai perusahaan baik secara langsung maupun tidak langsung sehingga disebut mediasi parsial.

Konflik Peran Ganda Karyawan Wanita dan Stres Kerja Dinnul Alfian Akbar
An Nisa'a Vol 12 No 1 (2017): An Nisa'a
Publisher : Pusat Studi Gender dan Anak Universitas Islam Negeri Raden fatah palembang

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

The participation of women at this time rather than just demanding equal rights but also expresses its function has the meaning for the development of society Indonesia. conflict of dual role is the simultaneous occurrence of two or more role allotment, which is the fulfillment of a role that will give rise to difficulties in fulfilling the role of the other. Work-family conflict has two components, namely family affairs interfere with work, work-family conflict can arise due to the Affairs of the jobs came family. Conflicts arising as a result of household chores and all the consequences disrupt the performance of the functions of the employment of mothers in the workplace. An adaptive response, linked by characteristics and individual psychology or process which is a consecuetion of any external action, situation or event that puts the demands of special psychological and or physical person. The results of the work can be accomplished by a person or group of people in an organization in accordance with the authority and responsibility of their respective efforts in order to achieve the objectives of the Organization in question legally, does not violate the law and in accordance with morals or ethics. Double role conflict can have an impact on work stress, this shows the higher conflict dual role female employees, then the greater the also stress their work. The impact of the conflict on performance of dual role female employees indicating higher role conflict the women, then the lower the performance of them. Work stress is also impacting on the performance of female employees have, i.e. show the higher the stress of work, then the lower the pulakinerja female employees

PENGARUH REPUTASI UNDERWRITER DAN UMUR PERUSAHAAN, TERHADAP UNDERPRICING SAHAM PADA SAAT INITIAL PUBLIC OFFERING Dinnul Alfian Akbar; Fernando Africano
AL-QARDH Vol 4, No 2 (2019): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Underpricing is a condition where the stock price in the primary market is lower than the stock price in the secondary market. There are various factors that can affect the level of underpricing of both financial and non-financial factors. This study aims to analyze the effect of underwriter reputation and company age on underpricing.This study uses a sample of companies listed on the Indonesian Sharia Stock Index (ISSI) which conducted an initial public offering in the 2014-2018 period. The sampling technique was conducted using the purposive sampling method with predetermined criteria. Obtained a sample of 88 companies.The results showed that all variables simultaneously had a significant effect on the level of undepricing of shares. Partially the underwriter reputation variable has a significant negative effect on the level of underpricing of shares, while the firm age does not significantly influence the underpricing of shares. The magnitude of the influence of the independent variable research on underpricing shares is 32.4% while the rest is influenced by other variables outside the study

The Effect of Management And Utilization of Productive Zakat Towards Mustahiq Empowerment Romadona Adawiyah; Dinnul Alfian Akbar; Fernando Africano
International Journal of Business Economics (IJBE) Vol 2, No 1 (2020): September - February
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v2i1.4960

This research aims to discover the influence of management of productive zakah on the mustahiq as the BAZNAS in south sumatra province as well as influence of utilization of productive zakah on the mustahiq empowerment. Data collection method used in this research utilized questionnaire in likert scale.Wherein all of 30 residents (population) are being used as sample (census technique). The F test, t test and the coefficient determinan (R2) the show that management of productive zakah had a positive and significant impact on mustahiq empowerment in (BAZNAS) south sumatra province and utilization of productive zakah had a positive and significant impact on mustahiq empowerment as well.

Can financial performance affect firm value?: mediated by dividend policy Nurfala Safitri; Dinnul Alfian Akbar; Sri Delasmi Jayanti
Journal of Business Studies and Management Review Vol. 3 No. 2 (2020): JBSMR Vol. 3 No.2, June 2020
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

This study aims to discover the effect of liquidity on firm value with dividend policy as the intervening variable in the manufacturing companies indexed by ISSI in the period of 2014-2018. In this study, we used 10 companies as samples. This study used quantitative research method. As for sampling technique, we used purposive sampling. The type of data is secondary data. Data analysis techniques used in this study were descriptive data analysis, classical assumption test analysis, multiple linear regression, whilst research hypotheses were tested by Eviews 9. The results showed that dividend policy did not mediate solvability effect on firm value, however dividend policy mediated the effect of liquidity on firm value.

Pengaruh Attitude dan Subjective Norm Terhadap Intensi Muzakki Membayar Zakat Maal Di Kota Lubuklinggau dengan Religiusitas Sebagai Variabel Moderasi Rachmiya Saputri; Cholidi Cholidi; Dinnul Alfian Akbar
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Penelitian ini bertujuan untuk mengetahui seberapa besar Intensi Muzakki Dalam Membayar Zakat Maal Di Kota Lubuklinggau. Dalam penelitian ini data dikumpulkan dengan meyebarkan kuesioner terhadap 65 responden muzakki di kota Lubuklinggau menggunakan metode insidental Sampling untuk mengetahui tanggapan responden terhadap variabel yang ada. Analisis dilakukan dengan menggunakan metode Structural Equation Modelling (SEM) berbasis partial least square (PLS). Hasil analisis menunjukkan bahwa attitude tidak terdapat pengaruh terhadap intensi muzakki dalam membayar zakat maal, subjective norm berpengaruh positif dan signifikan terhadap intensi muzakki dalam membayar zakat maal. Dan variabel religiusitas berpengaruh positif dan signifikan dalam memoderasi antara attitude terhadap intensi dan subjective norm terhadap intensi muzakki dalam membayar zakat maal

Analisis Pengaruh Financial Literacy, Asymmetry Information terhadap Keputusan Investasi di Pasar Modal Syariah dengan Investasi Etis Sebagai Variabel Intervening Irawan, Sidra Muntaha; Akbar, Dinnul Alfian; Sumantri, Rinol
Intelektualita Vol 10 No 2 (2021): Jurnal Intelektualita: Keislaman, Sosial, dan Sains
Publisher : Wakil Rektor III Bidang Kemahasiswaan dan Kerjasama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/intelektualita.v10i1.8909

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh financial literacy, asymmetry information dan investasi etis dalam mengambil keputusan investasi bagi para investor individu di Kota Palembang pada tahun 2020. Penelitian ini bersifat kausal menggunakan data primer 70 responden dengan teknik purposive sampling. Data hasil penelitian dianalisis dengan menggunakan metode Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS). Penelitian ini menyimpulkan bahwa financial literacy berpengaruh terhadap investasi etis, asymmetry information berpengaruh terhadap investasi etis, financial literacy tidak berpengaruh terhadap keputusan investasi, asymmetry information berpengaruh terhadap keputusan investasi, investasi etis berpengaruh terhadap keputusan investasi, dan investasi etis berpengaruh memediasi antara financial literacy terhadap keputusan investasi dan asymmetry information terhadap keputusan investasi.

Co-Authors Adawiyah, Romadona Africano, Fernando Alfaridzie, M. Rifky Ramadhon Ardani Ardani Chandra Zaky Maulana Cholidi Cholidi Desiana, Lidia Hasanah, Rohmatun Irawan, Sidra Muntaha Jayanti, Sri Delasmi M Fachry Zaiman Menik Lestari Merzarani, Sri Rachmiya Saputri Rianti, Indah Ridandy Isrodinata Rika Lidyah Rinol Sumantri Romadona Adawiyah Safitri, Nurfala Sani, Kamalia Sri Delasmi Jayanti

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