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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Ilmiah Ekonomi Islam JBMP (Jurnal Bisnis, Manajemen dan Perbankan) SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Bilancia : Jurnal Ilmiah Akuntansi JURNAL MANAJEMEN Business, Economics and Entrepreneurship Jurnal Akademi Akuntansi (JAA) Ilomata International Journal of Management RATIO: Reviu Akuntansi Kontemporer Indonesia Akuntansi Bisnis & Manajemen (ABM) Bulletin of Community Engagement Journal of Islamic Economic and Business Research Proceedings Series on Social Sciences & Humanities JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi dan Keuangan Formosa Journal of Applied Sciences (FJAS) Review of Applied Accounting Research Paradoks : Jurnal Ilmu Ekonomi IIJSE Journal of Fundamental Management (JFM) Innovation Business Management and Accounting Journal
Suryo Budi Santoso
Universitas Muhammadiyah Purwokerto
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS MANAJEMEN LABA, KINERJA KEUANGAN DAN PROFITABILITAS BANK SYARIAH DI INDONESIA Yunita Restufani; Maryati Eka Lestari; Suryo Budi Santoso
Journal of Fundamental Management (JFM) Vol 1, No 2 (2021): JULI 2021
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jfm.v1i2.13858

Abstract

AbstractThe purpose of this study is to determine the comparison of earnings management and financial performance in Islamic banks with conventional banks, and how the payment method of mudharabah and musyarakah affect the profitability of Islamic banks. By knowing how earnings management, financial performance, and the effect of financing on the profitability of Islamic banks, we can know how the responsibility of responsibility centers in Islamic banks is. The research data was obtained by conducting case studies on books and the results of previous research. Meanwhile, the method of analysis of this study uses descriptive methods. The results obtained from the research are that responsibility accounting is used by Islamic banks to ease the burden on top management; there are differences in research results in the comparison of earnings management; the ability to earn profits of Islamic banks tends to be higher than conventional banks; and mudharabah has a positive effect while musyarakah has a negative effect on Return of Assets. AbstrakPenelitian ini dilakukan dengan tujuan untuk mengetahui perbandingan manajemen laba dan kinerja keuangan pada bank syariah dengan bank konvensional, serta bagaimana pembiayaan dengan menggunakan metode mudharabah dan musyarakah berpengaruh pada profitabilitas yang dihasilkan bank syariah. Dengan mengetahui bagaimana manajemen laba, kinerja keuangan dan pengaruh pembiayaan terhadap profitabilitas bank syariah, dapat diketahui bagaimana pertanggungjawaban pusat pertanggungjawaban pada bank syariah. Data penelitian diperoleh dengan cara melakukan studi kasus pada buku dan hasil penelitian terdahulu. Sedangkan untuk metode analisis menggunakan metode deskriptif. Hasil yang didapatkan dari penelitian adalah akuntansi pertanggungjawaban digunakan oleh bank syariah untuk meringankan beban manajemen puncak; terdapat perbedaan hasil penelitian dalam perbandingan manajemen laba; kemampuan memperoleh laba bank syariah cenderung lebih tinggi dibandingkan dengan bank konvensional; serta pembiayaan mudharabah memiliki pengaruh positif sedangkan pembiayaan musyarakah berpengaruh negatif terhadap Return of Asset.
The Impact of Teacher Competencies, Academic Supervision, and Principal Leadership on Teacher Performance in the Gambia's Government High Schools Kebba Saine; Suryo Budi Santoso
Proceedings Series on Social Sciences & Humanities Vol. 15 (2024): Proceedings of International Conference on Management, Accounting, Economics, and Bu
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v15i.934

Abstract

The purpose of this study is to determine the impact of teacher competencies, academic supervisors, and principal leadership on teacher performance. A quantitative method was used in this study. A questionnaire utilizing a Likert-type of 5 rating scales was used to collect information using the survey method. The study included 125 respondents who were chosen at random from the senior high schools in Regional Education Directorate I&II. Multiple linear regression and the coefficient of determination test (R2) were used to analyze the data. According to the findings, teacher competencies, academic supervision, and principal leadership all have a positive and significant impact on teachers' performance. Leadership is necessary to guide, oversee, and regulate people, property, and challenges affecting the school, as well as to identify appropriate solutions to problems that may appear in order to achieve the desired objectives. The efforts of the vice principals and other senior teachers as supervisors can supplement the endeavors of the principal to ensure the correct execution of plans and accomplish their objectives. Academic supervision assists teachers in identifying and strengthening their weak areas in order to deliver appropriately, as well as improving their skills and performance. Activities like these could add to good working conditions, ethics, and a welcoming environment for teachers and students, as well as increasing teachers' competencies by providing them with thorough knowledge and mastery of their subject area and job in order boost their performance. This study will give insights into the factors that have a significant impact on teachers' performance.
Teacher Performance from the Perspective of Goal Setting Theory: The Influence of Competence, Work Culture, Motivation, Job Satisfaction, and Work Environment Oddy Irvanto Fatariska; Suryo Budi Santoso; Sri Wahyuni; Hengky Widhiandono
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8532

Abstract

Teacher performance plays a crucial role in determining the quality of education. Although some teachers have demonstrated good performance, issues such as low discipline, lack of participation, and weak collaboration among teachers are still found. This study investigates how competence, work culture, motivation, job satisfaction, and work environment affect the performance of teachers at Muhammadiyah high schools in Banyumas Regency. This study involved 149 teachers from Muhammadiyah high schools in Banyumas Regency. A quantitative survey method was used to analyze the SEM-PLS data after collecting data through an online questionnaire. The results show that competence, work culture, and work motivation do not have a significant effect. In contrast, job satisfaction and work environment have a positive and significant influence on teacher performance. These findings highlight that psychological and environmental aspects are more decisive in improving teacher performance than technical factors. In line with Goal Setting Theory, environmental support and individual satisfaction are key to achieving work goals. Practically, these results imply that Muhammadiyah schools should focus more on creating a healthy work environment and improving teacher well-being. Theoretically, this research also enriches the development of performance models based on psychosocial aspects.
Job Satisfaction And Performance Analysis of BTM Employees In Central Java Galih Prakoso; Suryo Budi Santoso; Naelati Tubastuvi; Sri Wahyuni
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.6696

Abstract

The aim of this study is to analyze the Islamic work ethics, motivation, compensation effect both direct and indirectly through job satisfaction to performance. The relationship between variables using the concepts in the theory of social change and Maslow's perception of basic human needs. This is quantitative research with primary data obtained from questionnaires filled out by BMT employees throughout Central Java with as many as 185 research samples. The research data were analyzed for the level of validity and reliability and then processed using the Structural Equation Model (SEM). The findings show that Islamic work ethic, motivation and compensation positively affect employee performance both direct and indirect through job satisfaction as an intervening variable. The results of this study confirm the theory of social change and Maslow's theory that socially valued activities within a company can positively increase employee performance. This research has implications for microfinance institutions to be able to implement effective strategies to improve internal performance. This research is limited to microfinance which is directly intervened by the Muhammadiyah Foundation
The Influence of Profitability, Solvency, Institutional Ownership, and Investment Decisions on Company Value Yesinta Febriati; Rina Mudjiyanti; Suryo Budi Santoso; Hadi Pramono
Innovation Business Management and Accounting Journal Vol. 3 No. 4 (2024): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.060

Abstract

This research aims to obtain empirical evidence regarding the variables profitability, solvency, institutional ownership, and investment decisions on company value. This research method uses quantitative methods. The population in this research are companies listed on the Jakarta Islamic Index 70 for the 2020-2023 period. The data used is secondary data sourced from the official website of the Indonesian stock exchange and the company's official website. The sampling technique in this research used the purposive sampling method. The quality of the samples that met the criteria was 218 samples. The results of this study show that solvency, institutional ownership, and investment decisions have a positive effect on company value, while profitability has no effect on company value in companies listed on the Jakarta Islamic Index 70 for the 2020-2023 period. These findings provide valuable insights for investors, policymakers, and corporate managers seeking to enhance company value.
E-BANKING APPLICATION INFORMATION SYSTEM IN SHARIA BANK: Sharia Banking, Information System, E-Banking Novi Sofwatunnisa; Muizz Doni Kurniawan; Muhammad Ilhan Manzis; Hardian Rifanza; Suryo Budi Santoso
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 8 No 2 (2023): JPIM (Jurnal Penelitian Ilmu Manajemen)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v8i2.1625

Abstract

The purpose of this study is to determine the management information system used to implement the use of E-banking at Islamic banks using digital technology in the form of gadgets or smartphones. Islamic economic growth has entered Indonesia's broad economic policy framework, so that sharia-based banking has become the driving force for the development of traditional banks. In carrying out its activities, Islamic banks utilize information technology to form and create systems in Islamic banking, namely a special application that can facilitate transaction procedures for customers so that Islamic banks can be said to be relatively good at applying technology.
The Health Service Quality Model: State Primary Care Perspective (Survey, Evaluation, and Strategy) Herni Justiana Astuti; Suryo Budi Santoso; Devita Elsanti
Bulletin of Community Engagement Vol. 5 No. 3 (2025): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v5i3.2672

Abstract

This Quality of basic health services remains a persistent global and national policy concern, particularly at the primary-care level where community health centers (Puskesmas) serve as the frontline of universal health coverage. This study analyzes the quality of government-owned primary health services through three complementary perspectives: survey, evaluation, and strategy. Previous studies on Puskesmas service quality have generally been limited to a single analytical approach and rarely provide actionable strategic recommendations for both health centers and patients. Respondents consisted of 103 BPJS outpatients, 97 non-BPJS outpatients from eight Puskesmas in Banyumas Regency, and eight heads of Puskesmas. The survey dimension applies the Community Satisfaction Index (CSI), the evaluation dimension applies Importance Performance Analysis (IPA), and the strategy dimension applies the Service Quality Gap Model. The CSI results indicate that service quality for both BPJS and non-BPJS patients is categorized as “good,” although conformity levels remain below 100 percent. IPA findings show no service element in Quadrant A for BPJS patients, whereas complaint, suggestion, and feedback handling emerge as the top priority for non-BPJS patients. The Gap Model reveals perception–expectation gaps in requirements and cost/tariff for BPJS patients, while gaps for non-BPJS patients extend to requirements, completion duration, cost/tariff, staff competence, staff behavior, and complaint handling. These findings imply that Puskesmas management should strengthen patient feedback channels and prioritize improvements in staff competence and complaint-handling mechanisms to enhance overall service quality.
Intellectual Capital, Digital Transformation, and Firm Value: A Cross-Country Analysis of Indonesian and Malaysian Banks Aldena Selavi; Bima Cinintya Pratama; Suryo Budi Santoso; Ira Hapsari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.2.18362

Abstract

This study aims to examine the effect of intellectual capital components human capital (HC), structural capital (SC), and physical capital (PC) on firm value (FV), with digital transformation (DT) serve as a moderating variable. The research population consists of banking companies listed on the Indonesia Stock Exchange and Bank Negara Malaysia during the periods 2020–2023. A total of 248 observations were obtained using purposive sampling. Employing panel data regression with Stata, the results show that SC have significant positive impact on FV, PC have significant negative impact on FV, whereas HC and DT demonstrate no direct effect. However, DT significantly moderates the relationship between SC and FV, highlighting its role in strengthening organizational structures to enhance firm value in the banking sector. The findings imply that banks should prioritize digital transformation strategies that optimize structural capital such as processes, systems, and knowledge management in order to maximize firm value. Moreover, regulators and policymakers are encouraged to foster digital readiness across the industry to ensure sustainable competitiveness in the era of digital banking.
Likuiditas, Solvabilitas, dan Nilai Perusahaan Subsektor Food and Beverage: Peran Ukuran Perusahaan sebagai Variabel Moderasi Dinil Islamiyah Assa'adah; Amir Amir; Suryo Budi Santoso; Rezky Pramurindra
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.8807

Abstract

This study aims to examine the effect of liquidity and solvency on firm value, with firm size serving as a moderating variable, in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs secondary data obtained from annual financial statements selected using a purposive sampling technique, resulting in 328 observations. The data were analyzed using panel data regression with the Fixed Effect Model (FEM), selected based on the Chow and Hausman tests. The moderating effect was examined using Moderated Regression Analysis (MRA), while heteroscedasticity and autocorrelation issues were addressed using robust standard errors. The results indicate that liquidity has no significant effect on firm value, whereas solvency has a positive effect on firm value. Furthermore, firm size is unable to moderate the relationship between liquidity and firm value. In contrast, firm size significantly moderates the relationship between solvency and firm value with a negative direction, indicating that firm size weakens the positive effect of solvency on firm value. These findings suggest that investors in the food and beverage subsector place greater emphasis on capital structure than on liquidity when evaluating firm value. This study provides empirical evidence regarding the role of firm size in the relationship between financial ratios and firm value during the post-pandemic period.
Pengaruh Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Moderasi Pada IDX Sharia Growth Putamsa Apradu Bari; Suryo Budi Santoso; Rina Mudjiyanti; Amir Amir
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2180

Abstract

Nilai perusahaan mencerminkan bagaimana investor menilai suatu entitas bisnis. Profitabilitas dan likuiditas memainkan peran penting dalam menentukan nilai perusahaan. Studi ini bertujuan untuk menganalisis pengaruh profitabilitas dan likuiditas terhadap nilai perusahaan dengan kebijakan dividen sebagai moderasi. Populasi dalam penelitian ini terdiri dari perusahaan yang terdaftar di IDX Sharia Growth (IDXSHAGROW) untuk periode 2022-2024. Sebanyak 63 sampel data diperoleh menggunakan purposive sampling. Analisis data dilakukan menggunakan perangkat lunak SPSS versi 27 melalui regresi linier berganda. Hasil penelitian membuktikan bahwa profitabilitas dan likuiditas memiliki pengaruh positif terhadap nilai perusahaan. Namun, kebijakan dividen tidak mampu memoderasi profitabilitas dan likuiditas terhadap nilai perusahaan. Studi ini berfokus pada indeks IDX Sharia Growth, yang merupakan indeks terbaru yang diluncurkan pada tahun 2022. Dari sini, masih terdapat kekurangan peneliti yang mempelajari indeks IDX Sharia Growth. Penelitian ini mengindikasikan bahwa manajemen perusahaan berbasis syariah perlu menitikberatkan perhatian pada peningkatan profitabilitas serta pengelolaan likuiditas yang efektif sebagai upaya strategis untuk memperkuat nilai perusahaan. Selain itu, hasil penelitian ini diharapkan dapat memberikan kontribusi konseptual bagi investor dan peneliti selanjutnya dalam memahami pola penilaian perusahaan yang tergabung dalam indeks IDX Sharia Growth.
Co-Authors Ainul Faizah Zahroh Aldena Selavi Amir Amir Amir Amir Amir Ayu Andini Bima Cinintya Pratama Caesara Insan Juniar Devita Elsanti Dinil Islamiyah Assa'adah Dwi Winarni Edi Joko Setyadi Eko Haryanto Elza Devi Wiranti Ernawati Ernawati Eti Yustika Hartono Fara Rizqy Salsabila Fatmah Bagis Fika Febrianti Friska Puji Rahayu Fyna Maulina Galih Prakoso Ganut Muharromi Hadi Pramono Hardian Rifanza Hardiyanto Wibowo Hengky Widhiandono Herlina Herlina Herni Justiana Astuti Inayati, Nur Isna Ira Hapsari Ira Hapsari Ira Sagita Iwan Fakhruddin Kebba Saine Lulu Mardhiyah Sayekti Maryati Eka Lestari Mega Ayu Merdekawati Meydy Fauziridwan Mudjiyanti, Rina Muhammad Fadhil Maulana Muhammad Ilhan Manzis Muizz Doni Kurniawan Naelati Tubastuvi Naufal Hibatulloh Novi Sofwatunnisa Novianti Purnama Sari Nurul Nazmi Oddy Irvanto Fatariska Pramurindra, Rezky Putamsa Apradu Bari Raka Dwi Pangestu Rina Mudjiyanti Sandra Dewi Selamet Eko Budi Santoso Sevian Anggi Silvia Mutiara Prihanta Siti Nur Azizah Siti Nur Azizah Siti Nur Azizah Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Tiar Rizky Abdillah Tukhfatul Aeny Utari Setia Pratiwi Widi Boerdan Wilson Candra Yesinta Febriati Yunita Restufani