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All Journal Jurnal Akuntansi Indonesia Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Ekonomi dan Akuntansi
Fitriah Ulfah
Universitas Nahdlatul Ulama Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Faktor Finansial dan Non Finansial terhadap Pengungkapan Islamic Social Reporting Ilham Ramadhan Ersyafdi; Kasmi Hizzah Muslimah; Fitriah Ulfah
Jurnal Akuntansi Indonesia Vol 10, No 1 (2021): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.10.1.21-40

Abstract

The rapid growth of the Islamic religion has increased the desire and need of the people to work in accordance with Islamic principles which has led to the birth of companies based on Islamic values. The company itself has an obligation to fulfill social responsibility for the environment around the company. Islamic Social Reporting is another form of social responsibility based on a sharia perspective. The purpose of this study was to examine the effect of financial factors including leverage, profitability, liquidity, company size and non-financial factors, namely the size of the board of commissioners, the frequency of board meetings, independent commissioners, awards, media exposure to ISR disclosure with the object of research being companies listed in Jakarta Islamic Index (JII) for the period 2015-2019. The sample have been selected using purposive sampling method and data analysis using multiple regression analysis. The results showed that leverage, company size and the size of the Board of Commissioners partially had an influence on ISR disclosure. Meanwhile, profitability, liquidity, board of commissioners' meeting frequency, independent commissioners, awards, and media exposure had no effect on ISR disclosure. The coefficient of determination shows a number of 0.495. This explains that the independent variables in this study are able to explain the ISR disclosure of 49.5% while the remaining 50.5% consists of other factors which are not discussed in this study.Keywords: islamic social reporting, leverage, company size, board of commissioner’s size, awardsAbstrakPertumbuhan agama Islam yang begitu cepat meningkatkan keinginan dan kebutuhan masyarakat untuk bekerja sesuai dengan kaidah Islam yang kemudian mendorong lahirnya perusahan - perusahaan yang berlandaskan nilai - nilai Islam. Perusahaan sendiri mempunyai kewajiban untuk memenuhi tanggung jawab sosial terhadap lingkungan sekitar perusahaan tersebut. Islamic Social Reporting merupakan bentuk lain dari pertanggungjawaban sosial berdasarkan perspektif syariah. Tujuan penelitian ini adalah menguji pengaruh faktor finansial di antaranya leverage, profitabilitas, likuiditas, ukuran perusahaan dan faktor non finansial yaitu ukuran dewan komisaris, frekuensi rapat dewan komisaris, komisaris independen, penghargaan, media eksposur terhadap pengungkapan ISR dengan objek penelitian adalah perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2015-2019. Sampel yang telah diseleksi menggunakan metode purposive sampling dan analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa leverage, ukuran perusahaan dan ukuran dewan komisaris secara parsial memiliki pengaruh terhadap pengungkapan ISR. Sedangkan profitabilitas, likuiditas, frekuensi rapat dewan komisaris, komisaris independen, penghargaan, dan media eksposur tidak berpengaruh terhadap pengungkapan ISR. Nilai koefisien determinasi menunjukkan angka sebesar 0,495. Hal ini menjelaskan bahwa variabel independen dalam penelitian ini mampu menjelaskan pengungkapan ISR sebesar 49,5% sedangkan 50,5% sisanya dijelaskan oleh faktor - faktor lain yang tidak dibahas dalam penelitian iniKeywords: islamic social reporting, leverage, ukuran perusahaan, ukuran dewan komisaris, penghargaan
Pengenalan Akuntansi Syariah Guna Meningkatkan Kompetensi Siswa/I dan Guru SMK Jurusan Akuntansi Nurul Fauziyyah; Ilham Ramadhan Ersyafdi; Fitriah Ulfah
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 2, No 1 (2022): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (700.322 KB) | DOI: 10.59818/jpm.v2i1.89

Abstract

This paper provides an overview of the implementation of community service carried out at SMK Bina Harapan Ciseeng. This community service is carried out in order to improve the competence of vocational students and teachers, especially the accounting department by providing an introduction to sharia accounting for students of SMK Bina Harapan Ciseeng. This Paper is a description Paper captured a series of preparatory activities and during the community service agenda. This activity was carried out targeting students and teachers at SMK Bina Harapan Ciseeng and the implementation is divided into several sessions. The summary of this community service is that it is a need to improve competence regarding sharia accounting among these students so that students' interest in sharia accounting can be accomodated and competencies related to industrial needs can be channeled through competent graduates in their fields.
The Influence of Asset Turnover and Company Characteristics on Economic Profitability in Restaurant, Hotel and Tourism Sub-Sector Companies Listed on The BEI Ines Fatikasari; Ilham Ramadhan Ersyafdi; Fitriah Ulfah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 1 No 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i2.244

Abstract

Abstract In the business world, a company must follow economic developments for the sustainability of its business activities. In addition to increasing profits, companies must also increase profitability. One way to assess profitability is economic profitability. Economic profitability is the ability of a company to get the desired profit with the source of capital owned either from foreign capital or own capital. The COVID-19 pandemic that occurred in all countries in the world was able to hit various business fields, such as the restaurant, hotel and tourism sub-sectors. The purpose of this study is to find out what factors can affect the economic profitability of companies in the restaurant, hotel, and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX). The population in this study is the restaurant, hotel and tourism sub-sector companies listed on the Indonesia Stock Exchange for the period 2012-2019. The sample used is 6 companies that have been selected using purposive sampling method. The analysis technique in this study uses multiple linear regression analysis. The result of the research shows that receivables turnover affects economic profitability. Meanwhile, cash turnover, fixed asset turnover, working capital turnover, company growth, and company size do not affect economic profitability. Keywords: Economic Profitability; Asset Turnover; Company Characteristic.
Analisis Faktor-Faktor Non-Financial Yang Mempengaruhi Pengungkapan ISR Fitriah Ulfah; Kasmi Hizzah Muslimah; Ilham Ramadhan Ersyafdi
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 2 No 1 (2022): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v2i1.509

Abstract

Perusahaan-perusahaan yang terdaftar pada indeks Islam diwajibkan melaporkan tanggung jawab sosialnya berdasarkan nilai-nilai Islam. Hal ini menyebabkan banyak investor ingin berinvestasi pada perusahaan- perusahaan yang sesuai dengan nilai-nilai Islami. Salah satu bentuk standar pelaporan kinerja sosial berbasis syariah adalah dengan Islamic Social Reporting (ISR). Pengungkapan ISR terdiri dari enam indikator yaitu keuangan dan investasi, produk dan jasa, tenaga kerja, sosial, lingkungan, tata kelola dan organisasi. Tujuan penelitian ini adalah untuk menganalisis faktor-faktor non-financial di antaranya ukuran Dewan Komisaris, frekuensi rapat Dewan Komisaris, Komisaris Independen, penghargaan, dan media exposure yang mempengaruhi pengungkapan ISR. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Index (JII) Bursa Efek Indonesia periode 2015-2019. Sampel yang digunakan sebanyak 13 perusahaan yang telah diseleksi menggunakan metode purposive sampling. Teknik analisis pada penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran Dewan Komisaris dan Komisaris Independen mempengaruhi pengungkapan ISR Sedangkan frekuensi rapat Dewan Komisaris, penghargaan, dan media exposure tidak mempengaruhi pengungkapan ISR.
Co-Authors Ersyafdi, Ilham Ramadhan Ines Fatikasari Kasmi Hizzah Muslimah Nurul Fauziyyah