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All Journal Jurnal Akuntansi & Auditing Indonesia El Dinar AKSES: Jurnal Ekonomi dan Bisnis Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Advanced Multidisciplinary Research Journal of Finance and Islamic Banking JAS (Jurnal Akuntansi Syariah)
Rustam Hanafi
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Religion Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Public Health Social Sciences Other

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Spiritual Intelligence, Emotional Intelligence and Auditor’s Performance Rustam Hanafi
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

Abstract

The objective of this research was to investigate empirical evidence about influence audi-tor spiritual intelligence on the performance with emotional intelligence as a mediator variable. Linear regression models are developed to examine the hypothesis and path analysis. The de-pendent variable of each model is auditor performance, whereas the independent variable of model 1 is spiritual intelligence, of model 2 are emotional intelligence and spiritual intelligence. The parameters were estimated by questioner data, with of 83 auditor respondent had worked in public accountant firms all of Jawa Tengah and Daerah Istimewa Yogyakarta.Results of testing showed that empirical evidence supports all the proposed hypothesis. With path analysis, this research shows relation of third variables (spiritual intelligence, emo-tional intelligence, and performance) that spiritual intelligence has indirect positive influenced to performance with emotional intelligence as the mediator variable.Keywords: Spiritual Intelligence, Emotional Intelligence, Performance.
Uniformity Jalan Menuju Comparability : (Studi terhadap Standar Akuntansi Keuangan Indonesia) Rustam Hanafi
AKSES: Jurnal Ekonomi dan Bisnis Vol 3, No 6 (2008)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.839 KB) | DOI: 10.31942/akses.v3i6.503

Abstract

The accounting information will be more useful when high comparability level. While comparability depends on uniformity. This study investigates whether contents of standard was applied consistence with uniformity consept so that make good decision in accounting. My results indicate that 76,5 % contents of standard was applied consistence with the uniformity concept. The weakness of this study that contents of standard was observed and method was used less comprehensive, therefore this result can’t be generalized.Key words: Rigid, finite, flexibility, comparability and uniformity
Diferensial Parsial dan Trend Penjualan dalam Analisa Kontribusi Margin untuk Menentukan Sales Mix yang Optimal Rustam Hanafi
AKSES: Jurnal Ekonomi dan Bisnis Vol 1, No 1 (2006)
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (158.858 KB) | DOI: 10.31942/akses.v1i1.450

Abstract

The research was held to know : (1)  How type of each  product variable cost  which applied in many company  (2) How many products that must be sold from each of them for optimal composition (3) how the value of profit optimum. From the research on Dipta Sunrise Nusantara II Company which product many export shoes,  was known that that variable cost on each product made square equation or  Curve line.  From this point, the variable had point optimum which could  influence margin contribution. With Differsial Parsial   on margin contribution  was yield optimum sales for type GOLA shoes 107.156 set, LETOON 107.180 set, UNIVERSE 82.552 set and minimize sales for GOGGI shoes 117.371 set and CATALPA 107.249 set. Maximize sales as the demand for GOGGI was 120.500 set and CATALPA 114.000 set. From the research, we could know that optimum supplier composition from each product to optimum profit were : GOLA 107.156 set, GOGGI 120.500 set, CATALPA 114.00 set, LETOON 107.180 set and UNIVERSE 82.552 set. So total optimum profit from    these were Rp 8. 708.080.000,00
Pemanfaatan ICT Dan Fintech: Pentingkah Bagi Pelaku UMKM Astuti, Maesaroh Risqi Dwi; Hanafi, Rustam; Sutapa, Sutapa
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 20, No 1 (2024): April
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v20i1.3214

Abstract

In line with the development of information technology, Micro, Small, and Medium Enterprises (MSMEs) must adapt and adopt technology to increase efficiency and expand market reach to improve MSMEs' performance. Therefore, this study aims to examine the role of Information Communication Technology (ICT) and financial technology (fintech) on the performance of MSMEs. Data was collected through questionnaires to MSMEs respondents in Pati Regency. This study uses multiple linear regression to test the proposed hypothesis. The results of this study show that Information Communication Technology (ICT) and Financial technology (fintech) have a significant positive effect on the performance of MSMEs.
The Accountability of Village Fund Management: Study on Villages in the Sub-District of Dempet Damayanti, Novia Vina; Hanafi, Rustam; Sutapa, Sutapa
Journal of Advanced Multidisciplinary Research Vol 5, No 1 (2024): July 2024
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jamr.5.1.60-71

Abstract

Village fund accountability is the responsibility of the village government in managing village funds based on the village fund management law. This study aims to examine the effect of the competence of village apparatus, usage of information technology, community participation, internal control systems, and the application of administrative sanctions on village fund management accountability. The data source is from 62 village apparatus respondents from 16 villages in the Dempet sub-district. Data analysis uses multiple linear regression. The results of this study show that the competence of village apparatus, community participation, internal control systems, and the application of administrative sanctions have a significant positive effect on the accountability of village fund management. Meanwhile, the usage of information technology does not impact village fund management's accountability.
EARNINGS MANAGEMENT AND PERFORMANCE: SHARIA VIS-A-VIS NON-SHARIA FIRMS Hanafi, Rustam; Sutapa, Sutapa
EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 12, No 2 (2024): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v12i2.26788

Abstract

Earnings management and firm performance are crucial issues in corporate governance, particularly in contexts where ethical considerations intersect with financial practices. This study addresses a research gap by comparing earnings management practices and performance between Sharia and non-Sharia firms in Indonesia, a country with a majority Muslim population. The study analyzes data from firms listed on the Indonesia Stock Exchange during the 2015–2021 period, comprising 2,247 observations. Using independent t-tests, the findings reveal that Sharia firms engage in significantly lower earnings management compared to non-Sharia firms. Furthermore, Sharia firms demonstrate superior performance metrics. These results highlight the potential advantages of adopting Sharia-based governance principles, suggesting that such practices contribute to higher-quality financial reporting and improved firm performance. The study underscores the importance of integrating Sharia values into corporate governance frameworks to enhance ethical and financial outcomes
Are sharia firms able to mitigate the involvement of institutional ownership on earnings management? Adiwijaya, Zainal Alim; Hanafi, Rustam
JAS (Jurnal Akuntansi Syariah) Vol 9 No 1 (2025): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v9i1.2250

Abstract

Purpose - This study examines Shariah firms' role in mitigating institutional ownership's involvement in earnings management. Method - The sample uses a purposive sampling method for firms listed on the IDX from 2015 to 2021. This study analyzes 2,238 firm-year observations using multiple linear regression analysis, multigroup regression, and independent t-tests. The results of this study support research that argues that institutional ownership positively affects earnings management. This study also proves that Sharia firms have lower earnings management than non-Sharia firms, but Sharia firms cannot mitigate the involvement of institutional ownership in earnings management. Findings - These results have practical implications for regulators and investors. For regulators, the findings highlight the importance of developing policies that strengthen oversight of institutional investors to minimize earnings manipulation. For investors, understanding the role of institutional ownership in earnings management can aid in making informed investment decisions and assessing financial statement reliability. Implications - Theoretical implications of this study indicate that companies adhering to Sharia compliance norms can reduce agency problems. Furthermore, these findings reinforce social norms and institutional theory, suggesting that ethical and religious factors (Sharia compliance) serve as internal control mechanisms against opportunistic managerial behavior.
Should Sharia Banks Go Public: Analysis Using The RGEC Method Hanafi, Rustam; Sutapa; Ifada, Luluk Muhimatul
Journal of Finance and Islamic Banking Vol. 6 No. 2 (2023)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v6i2.7333

Abstract

Recently, the OJK has encouraged Shariah banks to go public to obtain new funding sources for business expansion, increasing corporate value and image. In fact, are Sharia Banks that go public better than non-go public. Therefore, this study aims to test whether the health of Sharia Banks that go public is better than non-go public. Observation data used 122 Sharia Banks during the 2014-2022 period. Using an independent sample t-test and RGEC health indicators, we find that Sharia Banks that go public have better health than non-go public but are not significantly different. These results also indicate why Sharia Banks go public are not as many as Conventional Banks. Sharia Banks adhere to the principle of prudence, including going public. If going public does not significantly change the health and performance of a Shariah Bank, the initiative to go public needs to be careful because ownership will transfer to shareholders. It will be a problem if shareholders do not understand Sharia principles.
Pendampingan dan Pelatihan Pembukuan Perkoperasian pada Usaha Mikro KWT Hanafi, Rustam; Sutapa, Sutapa; Yulianto, Ahmad Rudi
Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 6, No 2 (2023): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v6i2.4406

Abstract

Kegiatan pengabdian masyarakat dilakukan di Kelurahan Podosugih, Kecamatan Pekalongan Barat, Kota Pekalongan. Pengabdian in bekerjasama dengan mitra Kelompok Wanita Tani (KWT) Dahlia. KWT Dahlia merupakan kelompok usaha mikro yang terkena dampak  pandemic covid-19. Kegiatan usaha mikro dan koperasi yang mereka kelola sebelum covid-19 sempat mati suri, tetapi lambat laun mulai ada usaha untuk bangkit kembali. Pemulihan dari keterpurukan ini memerlukan keterlibatan pihak eksternal terutama terkait penguatan SDM dan permodalan. Pengabdian ini dilakukan dengan metode bertahap dan kesinambungan. Tahap pertama telah dilakukan bulan Februari tahun 2022 dengan tujuan memotivasi mereka agar bangkit kembali dari dampak pandemi covid-19. Pengabdian kali ini, Nopember 2022, merupakan tahap kedua. Tahapan ini dimasudkan untuk menguatkan dan meningkatkan pengelolaan koperasi yang mereka miliki sehingga tujuan koperasi untuk mewadahi kegiatan usaha mikro dan meningkatkan kesejahtaeraan anggota KWT bisa tercapai. Hasil pengabdian ini diharapkan dapat memberi kontribusi dan memperkaya pengetahuan terutama pengurus, pengawas dan anggota koperasi KWT Dahlia dalam mengelola koperasi yang mereka miliki. Mereka sangat antusias dalam mengikuti pelatihan ini dan mengharapkan pelatihan berkelanjutan di masa mendatang.
Co-Authors Astuti, Maesaroh Risqi Dwi Damayanti, Novia Vina Luluk Muhimatul Ifada Sutapa Sutapa Sutapa Yulianto, Ahmad Rudi Zainal Alim Adiwijaya, Zainal Alim