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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Solusi: Jurnal Kajian Ekonomi dan Bisnis Unisia Jurnal Ekonomi dan Bisnis
Efraim Ferdinan Giri
Staf Pengajar Akuntansi – STIE YKPN Yogyakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Kepemilikan Asing, Kepemilikan Manajemen, Kepemilikan Institusional terhadap Kebijakan Dividen yang Dimoderasi oleh Tingkat Leverage Anshori, Syahri; Hapsari, Dheanira Ayu; Giri, Efraim Ferdinan
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17981

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan asing, kepemilikan manajemen, dan kepemilikan institusional pada kebijakan dividen dengan leverage sebagai variabel moderasi. Perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 menjadi populasi dalam penelitian ini. Teknik sampling menggunakan purposive sampling dan memperoleh 54 data dari laporan keuangan. Metode analisis penelitian ini menggunakan Moderate Regression Analysis (MRA). Hasil analisis menunjukkan kepemilikan institusional dan kepemilikan manajerial berpengaruh positif terhadap kebijakan dividen dan kepemilikan asing tidak memiliki pengaruh terhadap kebijakan dividen. Leverage memperlemah hubungan kepemilikan institusional dan tidak dapat mempengaruhi hubungan kepemilikan asing dan kepemilikan manajerial terhadap kebijakan dividen.
PENGARUH PERKEMBANGAN SEKTOR PARIWISATA TERHADAP KESEJAHTERAAN MASYARAKAT KABUPATEN GUNUNGKIDUL DAERAH ISTIMEWA YOGYAKARTA Badrudin, Rudy; Giri, Efraim Ferdinan; Yandra, Fachmi Pachlevi; Subiyakto, Haryono; Algifari
Jurnal Ekonomi Dan Bisnis Vol 18 No 1 (2024): JEB Vol 18 No 1 Maret 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v18i1.75

Abstract

This study aims to examine the economic impact of tourism development on increasing community welfare in Gunungkidul Regency. Verification of the impact is carried out through community perceptions which are divided into 4 groups, namely community groups around tourist objects, local government groups, groups of business actors around tourist objects, and groups of visitors to tourist objects. Based on the results of research and discussion, it is concluded that the existence of tourist objects, promotion of tourist objects, and the role of the community affect employment; the existence of tourist objects, promotion of tourist objects, and the role of the community in influencing economic activity; the existence of tourist objects, promotion of tourist objects, and the role of the community do not affect the negative impacts of tourism; and employment and economic activity affect people's income, while the negative impact of tourism does not affect people's income.
DAMPAK KEY AUDIT MATTERS, OPINI AUDIT, DAN FEE AUDIT PADA AUDIT DELAY Ramadhan, Fachri Rasya; Giri, Efraim Ferdinan
Kajian Ekonomi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi SBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51277/keb.v20i2.276

Abstract

This research aims to analyze the effect of Key Audit Matters (KAM), Audit Opinion (OA), and Audit Fee (FA) on Audit Delay (AD) in Consumer Cyclical sector industry. The research sample consists of 100 companies selected using a purposive sampling method from a total of 166 companies during the 2022–2024 period in the Consumer Cyclical industry. The total sample used in this study is 300 company years. The data used is secondary data from annual reports on the IDX. Data analysis uses the E-Views 12 panel data regression method. The analysis was carried out on three data groups, namely: all audit delay data, audit delay < 90 days, and audit delay > 90 days. The results of this study indicate that audit opinion is an important variable that has a significant effect on audit delay, especially in the audit delay group > 90 days. The results show that KAM and FA do not have a significant effect on audit delay. The results of this study imply that audit delay still occurs and needs to be reduced to support investment decisions by investors and creditors.
Accountability in QS al-Fātiḥah (1:4): A Theological Framework for Ethical Conduct and Public Sector Muslikun, Muslikun; Trisanti, Theresia; Umar, A.; Anggoro, Rusmawan Wahyu; Giri, Efraim Ferdinan; Kholil, Asyhar
Unisia Vol. 43 No. 2 (2025)
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/unisia.vol43.iss2.art20

Abstract

This study examines the concept of accountability in QS al-Fātiḥah (1:4) to clarify how the verse māliki yawmid-dīn shapes moral agency, ethical consciousness, and responsible human conduct. Using a qualitative design grounded in library research, the study analyzes classical and contemporary tafsīr through the tafsīr tahlili method and synthesizes supporting scholarly literature from Islamic ethics and moral psychology. The results show that accountability in this verse reflects a comprehensive moral framework rooted in divine sovereignty and the certainty of judgment, generating values such as self-awareness, time consciousness, moral courage, and stewardship. These values influence individual behavior, guide ethical decision-making, and reinforce social and institutional responsibility. The discussion highlights convergence between classical and modern interpretations while noting empirical gaps in understanding how accountability functions in lived contexts. Overall, the study demonstrates that Qur’anic accountability is a holistic ethical structure capable of informing personal morality, educational practice, and governance. Its findings underscore the contemporary relevance of Qur’anic ethics and call for interdisciplinary empirical research to strengthen applications of accountability in diverse social settings.
Co-Authors Algifari Anggoro, Rusmawan Wahyu Anshori, Syahri Fachmi Pachlevi Yandra Hapsari, Dheanira Ayu Haryono Subiyakto, Haryono Kholil, Asyhar Muslikun, Muslikun Ramadhan, Fachri Rasya Rudy Badrudin Theresia Trisanti Umar, A.