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All Journal Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Among Makarti BISNIS: Jurnal Bisnis dan Manajemen Islam EQUILIBRIUM IQTISHADIA QIJIS (Qudus International Journal Of Islamic Studies) Al-Ahkam Jurnal Penelitian Ekonomi dan Bisnis QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama AKTSAR: Jurnal Akuntansi Syariah Jurnal Suara Keadilan Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam JAT (Journal of Accounting and Tax) Al Iidara Balad : Jurnal Administrasi Negara
Nor Hadi
STIE AMA Salatiga
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Motive of CSR Practices in Indonesia: Maqasid al-Sharia Review Hadi, Nor; Baihaqi, Jadzil
QIJIS Vol 8, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/qijis.v8i2.8856

Abstract

This research examines the underlying motive of CSR implementation and design, according to maqasid al-sharia. A qualitative descriptive approach was used to obtain primary data through interviews with 5 CSR informants. Secondary data was collected from the public company’s annual report on the IDX in 2019. Data was sampled and examined using purposive and content analysis technique. The results showed that there are 2 motives in CSR, specifically social and economic. Furthermore, the economic motive is more dominant and expects provision of monetary feedback. Consequently, CSR becomes less effective and most programs do not follow the real stakeholders’ needs. The dignity of CSR needs to be regained by implementing maqasid al-sharia dimensions. There are 2 approaches used to implement CSR, including a support system that utilizes pressure. The transcendental approach initiates corporate actors through religious values from maqasid al-sharia, making the implementation more humanist and stakeholder-oriented.
TAWARAN EXTENT OF DISCLOSURE TERHADAP PENCIPTAAN PARETO OPTIMAL PADA AGENCY PROBLEM (Perspektif Agency Theory dan Asymetry Information Theory) Hadi, Nor; Chadiq, Umar
AMONG MAKARTI Vol 1, No 2 (2008): AMONG MAKARTI
Publisher : Jurnal Ilmiah Among Makarti, STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v1i2.49

Abstract

Perkembangan pengelolaan bisnis pada era saat ini berada pada situasi kompetisi yang semakin tajam sehingga membutuhkan pengelolaan perusahaan secara profesional. Menghadapi tuntutan seperti ini, maka kini terjadi kecenderungan bahwa para pemilik perusahaan (shareholders) akan menyerahkan pengelolaan perusahaan kepada para tenaga profesional yang memiliki kompetensi dan memenuhi kualifikasi yang ditetapkan, namun disisi lain akan menciptakan keterpisahan antara pengelola perusahaan dengan pemilik yang dapat menimbulkan permasalahan seperti dalam pengendalian dan pengawasan. Untuk itu,upaya yang dapat dilakukan sebagai solusi seimbang(pareto optimal) adalah dengan kesadaran dan kesediaan melakukan pengungkapan secara lebih luas (extent of disclosure) oleh pengelola perusahaan terhadap pemilik. Kata kunci : shareholders, pengungkapan secara lebih luas (extent of disclosure), teori agen, teori entity.
Tax Avoidance: Peran Karakter Auditor Menekan Munculnya Tax Avoidance (Kasus Pada Perusahaan yang Tergabung dalam JII70 Tahun 2021) Rosalina, Lisa; Hadi, Nor
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.20383

Abstract

The research is intended to test the effect of auditor characteristics (audit specialization, audit tenure, audit opinion and audit fees) on tax avoidance empirically. Testing this research has a fundamental essence, namely testing agency theory in the form of economic rational content in taxation so that it creates motivation to carry out tax avoidance. This research was conducted at companies that are members of the Jakarta Islamic Index (JII70) in 2021. The data is in the form of secondary data collected by documentation procedures. The total population of the study was 81 companies, the number of samples was 44 companies, and the sampling technique used was purposive sampling. To analyze the data using ordinary least squares. The results showed that two of the four hypotheses were accepted: audit specialization and audit fees significantly affected tax avoidance. However, audit tenure and audit opinion have no significant effect on tax avoidance. Observing the results of this hypothesis implies that in accordance with the rules of agency theory, economic rational strength creates tax avoidance motivation to defend the company's interests.
Firm Characteristic, Islamic Corporate Social Responsibility, and Implementation of Environmental Management Accounting (EMA) Afifah, Ni’mah Nur; Hadi, Nor; Citradewi, Adelina
IQTISHADIA Vol 16, No 2 (2023): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v16i2.23063

Abstract

This article aims to empirically examine the effect of industry sensitivity, public ownership, and Corporate Social Responsibility (CSR) on the implementation of Environmental Management Accounting (EMA). The three independent variables test the contingency theory in the form of a contingent or contextual variable relationship in encouraging the implementation of the EMA. This study uses secondary data to collect data using the documentation method in the annual report and sustainability report in 2021. The sample was determined using purposive sampling, consisting of 46 manufacturing firms in the basic and chemical industries, mining, and consumer goods industries registered at the Indonesia Stock Exchange (IDX). Data processing employs Ordinary Least Squares (OLS). The results showed that two of the three hypotheses were rejected, namely, industry sensitivity (H1 ) and public ownership (H2 ), indicating no effect on EMA, while Islamic Corporate Social Responsibility (ICSR) (H3 ) indicated an influence on EMA. The test results imply that contingencies considerations in the form of high-cost ICSR alignments and not necessarily recommendations in conventional accounting recognition encourage the implementation of EMA. It is necessary to determine the suitability of the contingency variables in encouraging the implementation of the EMA.
The Role of Participatory Budgeting Management in Reducing the Budget Slack in an Islamic Education Institution Ekaningrum, Ifada Retno; Hadi, Nor
QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Vol 14 No 2 (2022): Qalamuna - Jurnal Pendidikan, Sosial, dan Agama
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Program Pascasarjana IAI Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/qalamuna.v14i2.3572

Abstract

This study aims to explore participatory-based budgeting procedures and their role in reducing budgetary slack in Islamic boarding schools. Using a qualitative approach, the research method was conducted at a pesantren-based madrasah in the City of Kudus involving foundation administrators, school principals, leaders, teachers, and plan participants. Primary and secondary data were collected through interviews, observation, and documentation. The data were then analyzed using descriptive analysis. The findings of this study reveal that budgeting in Islamic boarding schools is based on participatory budgeting. Bottom-up budgeting is done from the lowest unit in the organization. The lower unit is the party with a deeper understanding of the smallest practical problems. Having the same responsibility for preparing the budget, lower units are expected to allocate budget items proportionally. Even though we hope that the participatory pattern will not cause slack, the facts show the potential for budgetary slack. This relaxation occurred because of a conservative attitude to anticipate uncertain conditions.
Shari’a Stock Zakat: Alternative Financial Inclusion for Empowering Mustaḥiq MSMEs with Qarḍ al-Ḥasan Products Fatchurrohman, M.; Hadi, Nor; Takhim, Muhamad; Bahri, Saiful
Al-Ahkam Vol. 34 No. 2 (2024): October
Publisher : Faculty of Sharia and Law, Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ahkam.2024.34.2.21936

Abstract

Law enforcement in zakāt compliance can increase the influence of social motivation. The existence of attitudes and subjective norms in exploring business owners and companies in the form of shares is also obliged to pay zakāt if it is fulfilled that profits continue and have reached ḥaul and niṣāb. This research is a study that uses an associative qualitative approach. Data analysis in this study uses the Spradley model, which begins with determining key informants. The implementation of shari’a stock zakāt distribution on mustaḥiq economic empowerment through the development of sustainable economic productivity in practice needs adjustments to shari’a economic law because the existence of soft financing without excess profit margins with a qarḍ al-ḥasan contract has become an alternative to financial inclusion. Therefore, it is necessary to implement alternative financial inclusion through Islamic zakāt shares to empower mustaḥiq MSMEs with qarḍ al-ḥasan products. Thus, law enforcement on zakāt collection can increase the distribution of zakāt that is right on target and sustainably utilized by mustaḥiq.
The Role of the Independent Board of commissioners, Ownership, and Accountant Reputation on Social Disclosure: Case of Emerging Market Hadi, Nor; Citradewi, Adelina; Ekaningrum, Ifada Retno; Triyani, Agus; Setyahuni, Suhita Whini
Jurnal Penelitian Ekonomi dan Bisnis Vol. 10 No. 1 (2025): March 2025
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v10i1.11933

Abstract

This study aimed to examine the effect of an independent board of commissioners, public accountant reputation, and public ownership proportion on social disclosure which is the purpose of the agency and legitimacy theory testing. It was carried out on the energy, manufacturing, and basic material companies listed on the Indonesian stock exchange in 2021. The sample of this study were 55 companies selected using a purposive random sampling technique. Sample were selected based on the criteria of CSR reporting availability. The ordinary least square was used to test the hypotheses. The testing result showed that public accountants and the proportion of share ownership by the public have a significant effect on social disclosure. This is due to the existence of public accountants and diversified ownership by the public increasing the supervision; as there is a quality assurance and the involvement of several parties in supervision. However, this research proved that the independent board of commissioners does not have a significant effect on social disclosure. This is because, in developing countries such as Indonesia, the role and function as well as compromising attitudes towards CEOs often take place. The distinction of this research showed that problems of agency and legitimacy theory often takes place due to permissiveness, politeness, and reluctance culture which extends to professional work matters. This study has limitations in variable measurement. Therefore, further studies should measure other variables related to the effectiveness of monitoring
BOARD OF COMMISSIONERS’ EFFECTIVENESS, AUDIT COMMITTEE EFFECTIVENESS, AND ACCOUNTING CONSERVATISM: DO THEY INFLUENCE TAX AVOIDANCE? Fauzah, Munaya; Hadi, Nor
JAT : Journal Of Accounting and Tax Vol. 4 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v4i1.1570

Abstract

This study aims to empirically examine the effect of Board of Commissioners Effectiveness, Audit Committee Effectiveness, and Accounting Conservatism on Tax Avoidance in consumer non-Cyclical sector companies listed on the Indonesia Sharia Stock Index (ISSI) in 2023. This is a causal associative research using a quantitative approach with secondary data sourced from annual reports. The sample was determined using purposive sampling, resulting in 76 observations. Data were analyzed through descriptive statistics, classical assumption tests, multiple linear regression, coefficient of determination test, F-test, and t-test. The findings show that, partially, Board of Commissioners Effectiveness and Accounting Conservatism do not have a significant effect on Tax Avoidance, with significance values of 0.242 and 0.054, respectively. In contrast, Audit Committee Effectiveness has a significant effect on Tax Avoidance, with a significance value of 0.008.
MANAJEMEN TENAGA HONORER PADA DINAS PENDIDIKAN KABUPATEN BALANGAN Hadi, Nor; Raudah, Siti; Urahmah, Nida
Al Iidara Balad Vol. 7 No. 1 (2025): Al Iidara Balad
Publisher : PPPM STIA Amuntai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36658/aliidarabalad.7.1.1328

Abstract

Manajemen Tenaga Kontrak di Dinas Pendidikan Kabupaten Balangan bertujuan menghasilkan tenaga kontrak yang profesional, namun menghadapi masalah dalam perencanaan pembagian tugas yang kurang baik, pelaporan yang belum optimal, dan pengawasan yang kurang intensif, yang berdampak pada beban Anggaran Pendapatan dan Belanja Daerah. Penelitian ini menggunakan pendekatan kualitatif dengan tipe deskriptif-kualitatif, mengumpulkan data melalui wawancara, observasi, dan dokumentasi dari 10 pegawai Dinas Pendidikan. Hasil penelitian menunjukkan manajemen tenaga honorer sudah cukup baik, terutama dalam hal perencanaan dan pelaksanaan, meskipun terdapat kekurangan pada pembagian tugas yang kurang terstruktur, serta pengawasan yang kurang mendetail oleh Kepala Dinas. Pelaporan juga belum sepenuhnya optimal, meskipun evaluasi kerja dilakukan rutin setiap bulan. Faktor pendukung seperti kerjasama antar pegawai dan inisiatif kerja yang baik membantu kelancaran manajemen, sedangkan faktor penghambat terletak pada kekurangan petugas administrasi keuangan yang memperlambat proses penyaluran upah. Disarankan agar Kepala Dinas Pendidikan menyusun perencanaan pembagian tugas yang lebih terstruktur, meningkatkan pelatihan untuk tenaga honorer, memperbaiki pengawasan, serta meningkatkan kedisiplinan pegawai dalam laporan keuangan agar lebih akuntabel
Creating Santripreneurs: Empowerment of Jepara Santri in Entrepreneurship with 3D-Based Furniture Design Training Abdullah, Shodiq; Ratnawati, Zulfa; Hadi, Nor
Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Vol. 22 No. 2 (2022)
Publisher : LP2M of Institute for Research and Community Services - UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/dms.2022.222.13014

Abstract

As technology developed, santri in Jepara started a furniture business with the skills gained when learning in Pesantren (Islamic boarding schools), studying (nyantrik) and training. This training aims to equip students with the skills to design 3D furniture to support their businesses. The training is carried out in two stages: 1) the preparation stage, selecting interested potential participants who have the motivation and potential to set up a furniture business; 2) the implementation stage with lecture, practice, question and answer methods and simulations. The results of the training show that; 1) Santri in Jepara is very interested in the furniture business, so they are excited and could learn 3D furniture design faster; 2) After attending the training, the students are able to: a) operate the SketchUp  program and can make simple furniture designs, b) develop furniture designs with various shapes, and some have tried to make carving designs, c) have a great enthusiasm to develop expertise in the furniture business by self-learning through social media.
Co-Authors Abdullah, Shodiq Adelina Citradewi Afifah, Ni’mah Nur Agus Triyani Atieq Amjadallah Alfie Fatchurrohman, M. Fauzah, Munaya Ifada Retno Ekaningrum Jadzil Baihaqi Jayawarsa, A.A. Ketut Malikhah, Aminatul Muhamad Takhim Ratnawati, Zulfa Rosalina, Lisa Saiful Bahri Siti Raudah Subarkah Subarkah Suhita Whini Setyahuni Suparnyo Suparnyo Tarwan, Ode Umar Chadiq Urahmah, Nida