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All Journal AKUNTABILITAS Wahana Riset Akuntansi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Akuntansi dan Bisnis Jurnal Basataka (JBT) Journal of Accounting Auditing and Business EkBis: Jurnal Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Islamic economy and Community Engagement Journal of Accounting Inquiry Jurnal of Education Partner Interkoneksi: Journal of Computer Science and Digital Business
Sofyan Hadinata
Universitas Islam Negeri Sunan Kalijaga
Religion Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Variabel Fundamental Perusahaan Dalam Memprediksi Hedging Decision (Studi Perusahaan Automatif dan Komponen Serta Pertambangan Batubara Periode Tahun 2014-2017) Sofyan Hadinata; Diah Anggari Hardianti
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.182 KB) | DOI: 10.15408/akt.v12i2.11823

Abstract

One of the major risks facing multinational companies in international trade is the risk of fluctuations in foreign exchange rates. The company makes an effort to reduce the impact of these risks through risk management using a hedging decision. This study aims to test empirically the effect of the company's fundamental variables in predicting hedgings decision. Fundamental variables in this study use financial ratios, namely profitability, leverage, liquidity and growth opportunities. The data in the study used panel data from 2014 to 2017. This study used data analysis techniques using logistic regression tests. Logistic regression test is used because the dependent variable uses dummy data, namely companies that do hedging are given a score of 1 and those who do not do hedging are given a score of 0. The results of the study show that the variable profitability, leverage, and growth opportunities have a positive effect on the hedging decision. The variable liquidity has a negative effect on the hedging decision.
Intellectual Capital and Firm Performance: Empirical Evidence from the Jakarta Islamic Index Prasojo Prasojo; Sofyan Hadinata
Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i2.27249

Abstract

Measurement of intellectual capital is fundamentally crucial for companies. It enables managers to allocate economic resources to improve knowledge assets in order to support a sustainable competitive advantage for the companies.This study presents a method of residual income model (RIM) to measure intellectual capital (IC). This method quantitatively assesses intellectual capital using knowledge-based view perspective. Purpose of the study is to examine the relationship of intellectual capital with company financial performance empirically. This study uses panel data regression with research objects listed in the Jakarta Islamic Index from 2014to 2017. The results of this study indicate that intellectual capital does not affect the company's financial performance
KONTRIBUSI AUDIT INTERNAL TERHADAP MANAGEMEN RISIKO Sofyan Hadinata
EkBis: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2017): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2017.1.1.997

Abstract

AbstractRisks always exist in a business activity of an organization. Risks are closely related to the differences between the results and the expectations. Risk management focuses on the anticipatory actions by recognizing potential risks and influences. Risk management is part of the entity’s internal control in which the main responsibility is in the hand of the company manager or the entity. Internal auditor as the employee or the internal party has the duty to implement the risk management. Internal auditor conducts an audit process towards internal control and gives assurance in the process of risk management. The internal auditor who takes part in consultation role can assist the organization in identifying, evaluating, and implementing relevant risk management and risk control methodologies. Risk management procedures are identifying risks, constructing plans, and determining solutions. Some of the solutions are avoiding, minimizing, removing, or accepting the risks. Keywords: risk, anticipatory, internal  controlAbstrakRisiko melekat pada suatu aktivitas bisnis organisasi. Risiko terkait erat antara ketidaksesuaian hasil dengan yang diharapkan. Managemen risiko merupakan suatu tindakan untuk mengurangi ketidakpastian yang berfokus pada tindakan antisipasi/pencegahan, dengan cara mengidentifikasi risiko yang mungkin terjadi sekaligus dampak yang mungkin ditimbulkan. Managemen risiko merupakan bagian dari pengendalian internal entitas yang tanggung jawab utamanya di tangan manager perusahaan atau entitas. Auditor internal selaku pegawai atau pihak internal perusahaan juga memiliki tugas atau kewajiban atas pelaksanaan managemen risiko. Audit internal melakukan proses audit terhadap pengendalian internal dan memberikan keyakinan terhadap proses managemen risiko. Auditor internal memiliki peran konsultasi yang dapat membantu organisasi dalam mengidentifikasi, mengevaluasi, dan menerapkan metodologi managemen risiko dan pengendalian yang relevan. Langkah-langkah yang harus dilakukan dalam managemen risiko adalah identifikasi risiko, membuat perencanaan, dan menentukan cara penanganannya. Penangannya risiko dapat dilakukan dengan cara yaitu menghindari, mengurangi, memindahkan, atau menerima risiko tersebut.Kata kunci: risiko, antisipasi/pencegahan, pengendalian internal
CORPORATE SOCIAL RESPONSIBILITY DAN KINERJA KEUANGAN BANK UMUM SYARIAH Prasojo Prasojo; Sofyan Hadinata; Muhammad Yusuf Shalihin
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 2 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2018.2.2.1130

Abstract

This study aims to examine the influence of Corporate Social Responsibility (CSR) on financial performance as measured by ROA, ROE, CAR and FDR as well as the control variable Size, Leverage and Age. The population in this study is an Islamic commercial bank that issued in the annual report consistently for the period of 2010-2015. Samples were selected by purposive judgment sampling criteria. Samples collected in this study consist of nine Islamic Banks that had registered at Bank Indonesia in 2015.
ISLAMIC SOCIAL REPORTING INDEX DAN KINERJA KEUANGAN PADA PERBANKAN SYARIAH DI INDONESIA Sofyan Hadinata
EkBis: Jurnal Ekonomi dan Bisnis Vol 2, No 1 (2018): EkBis: Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/EkBis.2018.2.1.1099

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh islamic social reporting index (ISR index) terhadap kinerja keuangan yang diproksikan dengan profit sharing ratio pada perbankan syariah di Indonesia. Teori legitimasi dijadikan dasar untuk menjawab hipotesis. Dengan menggunakan sampel tujuh bank diperoleh 42 data observasi selama tahun 2010-2016. Dari analisis regresi diperoleh hasil bahwa islamic social reporting index memiliki pengaruh negatif terhadap profit sharing ratio. 
Determinan Peringkat Sukuk: Ditinjau dari Aspek Akuntansi dan Non-Akuntansi Sofyan Hadinata
Wahana Riset Akuntansi Vol 8, No 2 (2020)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v8i2.109370

Abstract

The objective of this study was to provide empirical findings whether firm size, liquidity, productivity, and sukuk maturity have a significant influence on sukuk ratings. This study uses secondary data. The population of this research is companies issuing sukuk, listed on The Indonesia Stock Exchange and rated by PT PEFINDO. The sampling method used was purposive sampling. Meanwhile, for data analysis this study uses panel data regression method with the assistance of Eviews 10 software. Based on analysis, the results of this study indicate that company size, liquidity, profitability, and productivity have a positive effect on the sukuk rating, while sukuk maturity has a negative effect on the sukuk rating. Several implications of the results of this study. First, sukuk investors will be helped by sukuk rating information, because it reflects the company's financial condition. Second, companies that will issue sukuk or existing sukuk issuers must always put concern on the financial condition of their companies to ensure that the sukuk issued have a good rating. Third, the sukuk issuer must have careful planning to determine sukuk maturity, because it is associated with risks. Fourth, to reduce information asymmetry, policymakers should require all sukuk issuers to rate their sukuk. Keywords: Sukuk Ratings; Company Size; Liquidity; Profitability; Productivity; and Sukuk Maturity
Earnings Management dan Beban Pajak Juliati Juliati; Ahmad Ridwan; Sofyan Hadinata
Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v14i1.152

Abstract

This study have a goal to give empirical evidence that deferred tax expensea and current tax expense have an aility to detect eanings management at changing of tax rate like the study that be done(Philips, 2003; Dhaliwal, 2003, Yulianti, 2005 dan Hendrawan, 2007). This study used discretionary accruals to measure earnings management. Data used manufacturer company that list at Indonesian Stock Exchange 2008 -2012. The test of liner regression showed that deferred tax expense and current tax expense have an ability to detect earnings management.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Reputasi Auditor, Dan Capital Intensity Terhadap Tax Avoidance Java Mahbubillah Nibras; Sofyan Hadinata
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 2 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i2.001

Abstract

Taxes are one of the important sources of state income in Indonesia, but the majority of taxpayers think that taxes are an additional burden for business activities. So that many taxpayers are planning their tax obligations with tax avoidance. This study aims to test empirically the effect of profitability, leverage, company size, auditor reputation, and capital intensity on tax avoidance. This study uses manufacturing companies listed on the Sharia Stock Index (ISSI) from 2012 to 2017. The sample selection method used is purposive sampling. The sample obtained was 21 companies, so the number of observations in this study was 126. Panel data regression analysis was used in this study using the help of Eviews version 10. Based on the results of multiple linear regression, the results show that profitability and company size has a positive effect on tax avoidance, while Auditor's reputation has a negative effect on tax avoidance. As for leverage and capital, the intensity has no effect on tax avoidance.
PENGARUH ENVIRONMENTAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE, DAN ISO 14001 TERHADAP FINANCIAL PERFORMANCE Rizky Aulia; Sofyan Hadinata
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 7 No 2 (2019): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.703 KB) | DOI: 10.30871/jaemb.v7i2.1439

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh environmental performance, environmental disclosure dan ISO 14001 terhadap financial performance dengan firm size sebagai variabel kontrol. Penelitian ini menggunakan sampel sebanyak 26 perusahaan dari sektor pertambangan dan sektor manufaktur yang terdaftar pada Indeks Saham Syariah Indonesia (ISSI) selama tahun 2013-2017. Environmental performance pada penelitian ini diukur menggunakan PROPER dari Kementerian Lingkungan Hidup dan Kehutanan. Environmental Disclosure diukur menggunakan Indonesian Environmental Report (IER) indeks dari penelitian Suhardjanto, Tower, dan Brown (2008). ISO 14001 diukur menggunakan variabel dummy dan financial performance diukur menggunakan Return on Assets (ROA).Teknik pengambilan sampel dengan purposive sampling. Jenis data yang digunakan merupakan data sekunder. Metode analisis yang digunakan adalah analisis regresi data panel menggunakan Eviews 10. Hasil penelitian ini menunjukkan bahwa secara parsial environmental performance, environmental disclosure dan ISO 14001 berpengaruh terhadap financial performance, sedangkan ISO 14001 tidak berpengaruh terhadap financial performance.
THE ROLE OF RESEARCH WORKSHOPS IS TO INCREASE PUBLICATION INTEREST IN ACCREDITED JOURNALS Muhfiatun Muhfiatun; Dwi Marlina Wijayanti; Prasojo Prasojo; Lailatis Syarifah; Sofyan Hadinata
Journal of Islamic Economy and Community Engagement Vol. 2 No. 2 (2021)
Publisher : Journal of Islamic Economy and Community Engagement

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

Abstract

This study aims to determine the interest of final year students who are completing their final project to make publications in reputable journals. At present, 9 criteria accreditation requires a lot of publications from students while the climate of publication of student work is still not well formed. Therefore, activities and policies are needed to build a culture of publication. Research workshops are one way to encourage students to make publications. This study uses final year students who are finishing their final assignments as respondents/ workshop participants. The goal is that the results of their final project can be published directly in a reputable journal. The results showed that after attending the workshop, the majority of respondents gave positive responses related to the workshop activities and had a high enough interest to do the publication. The results of this study have practical implications for policy makers to regularly conduct research workshops for students.
Co-Authors Abd Haris, Abd Abdul Munib Ahmad Ridwan Atnawi, Atnawi Diah Anggari Hardianti Dwi Marlina Wijayanti Faiz Rahman Siddiq Herlina, Eli Imas Juidah Java Mahbubillah Nibras Juliati Juliati Lailatis Syarifah M. Arsyadi Ridha Muhammad Yusuf Shalihin Muhfiatun, Muhfiatun Mustafa, Zulhikmah Putri Mustika Azzahrah Prasojo Prasojo Rizky Aulia Saroni, Saroni Siddiq, Faiz Rahman Yoananda Aurora Salsabila