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All Journal Jurnal Akuntansi Indonesia Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Mizania : Jurnal Ekonomi dan Akuntansi Mandalika Journal of Business and Management Studies JURALINUS Innovation Business Management and Accounting Journal
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.
The Role of Profitability in Mediating the Effect of Managerial Ownership, Dividend Policy, and Investment Policy on Company Value Fitriah Ulfah
Innovation Business Management and Accounting Journal Vol. 5 No. 1 (2026): January - March
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v5i1.353

Abstract

The objective of this research is to analyze the role of profitability in mediating the influence of managerial ownership, dividend policy, and investment policy on firm value. This study uses secondary data collected from food and beverage companies listed on the Indonesia Stock Exchange for the period 2021-2023. Sampling was conducted using purposive sampling, resulting in a sample of 39 companies. This study employed quantitative research with path analysis techniques. The results show that managerial ownership, dividend policy, and investment policy have a significant effect on profitability, dividend policy has a significant effect on firm value, while managerial ownership and investment policy have no significant effect on firm value. Furthermore, profitability cannot mediate the relationship between managerial ownership, dividend policy, and investment policy on firm value.
Strategic Management for The Success of Legislative Candidates in the 2024 Election Campaign Period Muhammad Aras Prabowo; Shabrina Munthazah; Mohammad Zuhdi; Fitriah Ulfah; Taufik Hidayadi; Mohd Rushdan Yasoa; Fitria Auldry Desiana
Mandalika Journal of Business and Management Studies Vol 3 No 1 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i1.178

Abstract

This study aims to analyse the management and winning strategies used by legislative candidates during the general election campaign. Elections include a democratic process, in which legislative candidates compete to get votes from the public. Success in winning an election is highly dependent on effective campaign management and strategy. Using a case study approach, this research compares two legislative candidates with different backgrounds in terms of political parties, electoral districts, and personal characteristics. The results showed differences in the management and winning strategies used by the two candidates. Factors such as financial resources, a solid campaign team, the establishment of a support network, and the utilisation of social and conventional media were key elements that influenced the effectiveness of the campaign. This research provides insights into best practices in the management and winning strategies of legislative candidates, and highlights the importance of adapting to changes in the political environment and new trends in campaigning.
Analysis of the Impact of PT Waskita Karya Corruption on State Financial Accountability: Government Accounting Perspective Muhammad Aras Prabowo; Siti Danila Hanipa; Fitriah Ulfah; Taufik Hidayadi; Mohammad Zuhdi; Nur Ain Ayunni Sabri
Mandalika Journal of Business and Management Studies Vol 3 No 1 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i1.179

Abstract

Corruption is one of the main problems facing developing countries, including Indonesia. Corruption cases involving State-Owned Enterprises (BUMN) such as PT Waskita Karya have a significant impact on state financial accountability. This research aims to analyze the impact of corruption at PT Waskita Karya on state financial accountability from a government accounting perspective. This research applies a descriptive approach through the literature study method. The research results show that corruption at PT Waskita Karya has a negative impact on state finances, reduces public trust, disrupts development projects, and damages the company's reputation. Government accounting has an important role in increasing transparency and accountability to prevent and overcome the impacts of corruption.
Supervision of Ethical Compliance and Government Integrity in Improving Accountability and Transparency of Educational Governance Muhammad Aras Prabowo; Lina Noviana Fadjerini; Taufik Hidayadi; Mohammad Zuhdi; Fitriah Ulfah; Muhammad Ashlyzan Razik; Mariska Nur Hanifah
Mandalika Journal of Business and Management Studies Vol 3 No 1 (2025): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v3i1.180

Abstract

This research aims to analyze supervisory strategies regarding the importance of government ethics in maintaining integrity, accountability and transparency in education administration. The research method used is literature study by collecting from various literature such as books, previous journals, and credible data sources. The research results show that good government ethics increase public trust in the government and help create a clean, effective and efficient government. Governance ethics is an important foundation for good governance and needs to be further strengthened with important contributions to understanding the role of supervision in improving the effectiveness of educational governance.
Dampak Good Corporate Governance (GCG) Terhadap Kecurangan: Sudut Pandang dari Studi Literatur Rahma Umnun Mabyuni; Ilham Ramadhan Ersyafdi; Fitriah Ulfah
Jurnal Akuntansi Publik Nusantara Vol. 3 No. 1 (2025): Jurnal Akuntansi Publik Nusantara (JURALINUS), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi (ICMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/juralinus.v3i1.126

Abstract

Corruption, financial reporting fraud and asset misappropriation are serious problems that threaten the integrity and sustainability of companies in various sectors, including the public and banking sectors. Good Corporate Governance (GCG) is a strategic solution in preventing and reducing these practices through the application of principles such as transparency, accountability, responsibility, independence, and fairness. GCG not only functions as a system that regulates relations between stakeholders but also as an effective control mechanism to improve company performance while preventing fraudulent acts. This study uses a literature study method to examine the role of GCG in preventing three dimensions of fraud, namely corruption, financial reporting fraud and asset misappropriation. The results of the study indicate that the implementation of good GCG can minimize the risk of fraud, increase management transparency, and create an organizational culture that is conducive to sustainable company management.
Co-Authors Ersyafdi, Ilham Ramadhan Fitria Auldry Desiana Ilham Ramadhan Ersyafdi Ines Fatikasari Kasmi Hizzah Muslimah Lina Noviana Fadjerini Mariska Nur Hanifah Mohammad Zuhdi Mohd Rushdan Yasoa Muhammad Aras Prabowo Muhammad Ashlyzan Razik Nur Ain Ayunni Sabri Nurul Fauziyyah Rahma Umnun Mabyuni Shabrina Munthazah Siti Danila Hanipa Taufik Hidayadi