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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Ilmiah Akuntansi dan Humanika Resital: Jurnal Seni Pertunjukan (Journal of Performing Arts) Harmonia: Journal of Research and Education Rekayasa: Jurnal Penerapan Teknologi dan Pembelajaran Sainteknol : Jurnal Sains dan Teknologi INFERENSI At-Taradhi: Jurnal Studi Ekonomi I-Finance Journal I-ECONOMICS: A Research Journal on Islamic Economics AKSES: Jurnal Ekonomi dan Bisnis Jurnal Al-Ijtimaiyyah Jurnal Al-Qardh Jurnal Pendidikan dan Kajian Seni JURISDICTIE Jurnal Hukum dan Syariah Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi al-Uqud : Journal of Islamic Economics Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal ASET (Akuntansi Riset) EKONOMIS : Journal of Economics and Business Jurnal Ekonomi & Keuangan Islam Pendas : Jurnah Ilmiah Pendidikan Dasar J-MAS (Jurnal Manajemen dan Sains) Jurnal Sitakara JIKA: Jurnal Ilmu Keuangan dan Perbankan Iqtishoduna: Jurnal Ekonomi Islam JSM (Jurnal Seni Musik) JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Aplikasi Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Akurasi : Jurnal Studi Akuntansi dan Keuangan Ideas: Jurnal Pendidikan, Sosial dan Budaya Performance : Jurnal Bisnis dan Akuntansi Journal of Islamic Accounting and Finance Research Visual Heritage: Jurnal Kreasi Seni dan Budaya MALIA: Journal of Islamic Banking and Finance Teaching and Learning Journal of Mandalika (Teacher) Varia Humanika Bahtera Inovasi Jurnal Ekonomi dan Perbankan Syariah INVOICE : JURNAL ILMU AKUNTANSI Share: Jurnal Ekonomi dan Keuangan Islam Journal of Economic, Business and Engineering (JEBE) Az Zarqa': Jurnal Hukum Bisnis Islam el-Jizya: Jurnal Ekonomi Islam Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Prosiding Seminar Nasional Pascasarjana Proceeding of International Conference on Science, Education, and Technology Journal of Accounting Inquiry INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Equilibrium: Jurnal Ekonomi Syariah Riwayat: Educational Journal of History and Humanities IIJSE Jurnal Magister Ekonomi Syariah Sharef: Journal of Sharia Economics and Finance Journal of Finance and Islamic Banking Catharsis Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Ngudi Waluyo Empowerment : Jurnal Pengabdian Kepada Masyarakat Journal of Community Empowerment Journal of Islamic Economic Laws Varia Humanika ZISWAF: Jurnal Zakat dan Wakaf Musikolastika: Jurnal Pertunjukan dan Pendidikan Musik
Slamet Haryono
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Religion Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Other

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Does Islamic Corporate Governance Moderation The Influence of Sharia Financial Performance Toward Islamic Social Reporting? Wairooy, Fatimah Az-zahra; Haryono, Slamet
Journal of Islamic Economic Laws Vol 6, No 2 July 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v6i2.22358

Abstract

This study examine to retest the influence of Sharia Financial Performance towards Islamic Social Reporting with Islamic Corporate Governance as a moderation variable (empirical study on Indonesia Islamic Commercial Bank from 2016-2021). The hypothesis examine by using MRA regression and panel data regression. The population in this research are all the Islamic Commercial Banks that listed on OJK from 2016-2021. The sampling methods that used in this research is purposive sampling and could manage to obtained 66 sample from 11 Islamic Commercial Banks. The results shows that Return On Assets, Ruturn On Equity, and Financing to Debt Ratio influenced the disclosure did Islamic Social Reporting, whereas Capital Adequacy Ratio, Debt to Equity Ratio, and Investment Account Holder did not influenced the Islamic Social Reporting. Furthermore frequency of board of commissioner could influenced Financing to Debt Ratio, and Investment Account Holder towards deepening of Islamic Social Reporting, frequency of audit committee meeting could be moderating Investment Account Holder towards strengthening Islamic Social Reporting, While the frequency of sharia supervisory board meeting could moderating Financing to Debt Ratio towards Islamic Social Reporting. The findings of this study can be important input for regulators to properly regulate the number of meetings of each board in influencing Islamic Financial Performance as a tool in disclosing their Islamic Social Reporting.
The Role Of Job Stress Mediation On The Performance Of BSI Financial Institutions ego pasha, aprielle; Haryono, Slamet
INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Vol 2 No 2 (2024): Current issue 5
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ijemr.v2i2.198

Abstract

Purpose – This study analyzes how work-family conflict and job stress affect BSI Financial Institutions' operational performance. It also uses the work stress model to investigate how a mediating variable affects this performance. Design/methodology/approach – This research used purposive sampling, another name for non-probability sampling, as its sample approach. It relied on a sample of 42 people who were working at BSI Financial Institution. The Sobel test and multiple linear regression analysis are part of the research strategy used in this study. Findings and Discussion – The findings indicate that stress moderates fulfillment and work-family conflict, influencing employee job satisfaction. Furthermore, stress and work-family conflict have a detrimental impact on employees' job satisfaction
Factors Affecting The Growth Of Indonesian Shariah Stock Prices (ISSI) With Capital Structure As A Moderating Variable Mohammad, Fadhel; Haryono, Slamet
INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Vol 2 No 2 (2024): Current issue 5
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ijemr.v2i2.200

Abstract

Purpose - This study analyzes the factors that affect the growth of Islamic stock prices. It also uses capital structure as a moderating variable to influence this growth. Design/methodology/approach - This study uses purposive sampling, another name for non-probability sampling, as a sample approach. It relied on a sample of 31 companies listed in the Indonesian Sharia Stock Index (ISSI). Moderated regression analysis tests and multiple linear regression analyses are part of the research strategy used in this study. Findings and Discussion - These findings indicate that exchange rate and earning per share variables cannot affect the growth of Islamic stock prices, while return on assets and company size variables can. The capital structure variable cannot strengthen the exchange rate, ROA, EPS, and company size effect on Islamic stock prices.
BULAK SUMUR FRAMEWORK: OPTIMALISASI KUALITAS AUDIT SYARIAH DI INDONESIA Sembilan, Bunga Thuba; Haryono, Slamet
JURNAL AL-IJTIMAIYYAH Vol. 6 No. 2 (2020)
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-ijtimaiyyah.v6i2.7205

Abstract

The many problems that occur in sharia audits in Indonesia starting from the problem of human resources, regulations and audit processes make it necessary to take action in order to improve the quality of institutions and finance in Indonesia. Islamic auditing is very important to be able to evaluate the mistakes that occur in Islamic financial institutions. The problems that arise in the Islamic audit try to be solved by researchers by using the Bulak Sumur well through several strategic offers. In conducting this research, the approach used is a qualitative approach with a method of literature study. The research results obtained in overcoming the problem of Islamic auditing in Indonesia, namely by increasing the number of institutions and improving the materials in auditor training, forming a framework and regulation, forming cooperation between academics and practitioners and adopting related rules, materials, etc. from suitable foreign countries applied in Indonesia.Keywords: Bulak Sumur Framework, Sharia Audit.
Drivers and barriers to financial inclusion: New insights from Muslim countries Akasumbawa, Muhammad Dedat Dingkoroci; Haryono, Slamet; Chairunnisa
Jurnal Ekonomi & Keuangan Islam Volume 10 No. 2, July 2024
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JEKI.vol10.iss2.art3

Abstract

Purpose – This study examines the factors driving and barriers to financial inclusion in Organisation of Islamic Cooperation (OIC) countries.Methodology – This study employs panel data analysis using fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) methods. The sample consists of OIC countries from 2011 to 2021.Findings – According to the FMOLS model, remittances, bank stability, and government debt are key drivers of long-term financial inclusion, while inflation, trade openness, and economic development act as barriers. Bank competition does not significantly impact financial inclusion. In the DOLS model, remittances and bank stability remain significant drivers, with inflation and economic growth acting as barriers. However, in the long term, financial inclusion is not significantly influenced by government debt or competition.Implications – This study offers insights for financial institutions and governments. Financial institutions should improve their access to low-income groups and small businesses. Governments should promote financial inclusion and stability through sound macroeconomic policy. Policymakers can use these findings to focus on key factors for a sustainable economy.Originality – This study fills a gap by exploring the factors affecting financial inclusion in OIC countries, a less-studied topic. It also uses additional indicators to measure the financial inclusion index, leading to more comprehensive results.
Pengaruh Kualitas Komite Audit dan Kualitas Audit Terhadap Kualitas Pelaporan Keuangan Perusahaan Permatalia, Riska; Haryono, Slamet
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 2 (2021)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v7i2.3654

Abstract

Users of financial statements need the quality of financial reporting to ensure the sustainability of the company, but not a few commit fraud. So we need an audit committee and audit quality for the big four/nonbig four. This study uses panel data for 2014-2019 from manufacturing companies registered with JII and data sourced from annual reports and company financial statements. As a result, the independent variable is explained by the audit committee's accounting expertise and audit quality has a positive and significant effect on 5% and the number of audit committee meetings is significant at 10% on the quality of financial reporting, while the variable number of audit committee members and size has no significant negative effect and leverage. positive and insignificant effect on the quality of financial reporting.
PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DI INDONESIA Rejeki, Halim Tri; Haryono, Slamet
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 1 (2021): Maret 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i1.4969

Abstract

This study aims to examine the effect of leverage and company size on firm value, which in this study uses the Price to Book Value (PBV) measure which is a ratio that indicates whether the valuation is overvalued (above or below the valuation (below the book value of shares is the stock price can be traded) Firm value is one of the indicators of company performance appraisal in general. In addition, company value is also a consideration for investors who will invest. The population in this study is the mining and agricultural sub-sector companies listed on the Indonesia Stock Exchange. (BEI) 2013-2018. The sampling technique used purposive sampling, namely the selection of samples based on certain criteria according to what the researchers wanted. The number of samples used in this study were 7 (seven) companies with six years of observation, so that 42 data were selected. observation.Data used is secondary data in the form of the company's annual financial statements obtained from the Indonesia Stock Exchange (IDX). The data analysis technique in this research is descriptive statistics and panel data analysis. The software used for data processing is Eviews 2010 and excel. The test results show that, only the leverage variable has an effect and is in accordance with the theory, this is because the company data used has a large difference in total assets.Keywords: Price to Book Value, Firm Value, Leverage, Company Size
The Influence of Ownership Structure, Debt Structure, and Independent Commissioner on Earning Management Yanuarsa, Muhammad; Wijayanti, Dwi Marlina; Haryono, Slamet
AL-QARDH Vol 6 No 2 (2021): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

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

Abstract

This study aims to examine the effect of independent commissioners, blockholder ownership, long-term debt, short-term debt, institutional ownership, family ownership, and managerial ownership on earnings management. This study is a quantitative study with a sample of 71 companies listed on the Indonesia Stock Exchange in 2017-2019. The data is processed by multiple regression using E-views. The results show that long-term debt has a negative effect on earnings management and short-term debt has a positive effect on earnings management. Other results show that independent board of commissioners, blockholder ownership, institutional ownership, family ownership, and managerial ownership do not cause earnings management. The limitation of this study is that it does not use a sample in the financial sector. Nevertheless, this research contributes practically and theoretically. This study also facilitates the weaknesses of previous research by adding variables of debt structure and ownership structure.
Analisis Komparatif Kinerja Reksa Dana Syariah dan Reksa Dana Konvensional di Masa Pandemi Davi, Izzuna; Haryono, Slamet
Jurnal Ilmiah Ekonomi Islam Vol. 8 No. 3 (2022): JIEI : Vol.8, No.3, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i3.6802

Abstract

This study aims to compare and see the performance of Islamic mutual funds and conventional mutual funds during the pandemic. This study uses a type of research with a quantitative approach. The samples used in this study were conventional mutual funds and Islamic mutual funds. The source of data in this study is secondary data from the Net Asset Value per unit (NAV/unit) of sharia mutual funds and conventional mutual funds available on the OJK website. The analytical method used is the comparative method and the average difference test using the independent sample t-test method, with the SPSS program and the Sharpe method to determine the best performance of stock mutual fund ratings. The results show that the performance of conventional stock mutual funds with an average Sharpe index of 0.026 is superior to the performance of Islamic mutual funds with an average Sharpe index of 0.021, while based on the independent sample t-test test, it is proven that there is no significant difference between the performance of Islamic stock mutual funds and performance of conventional equity mutual funds, with a 2-tailed sig value of 0.498 > 0.05.
MENGANYAM WARISAN LELUHUR: PEMBELAJARAN BATIK ANAK-ANAK DI TANJUNG BUMI SEBAGAI MODEL ETNOPEDAGOGI KREATIF Regina, Belinda Dewi; Slamet Haryono; Udi Utomo
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 2 (2025): Volume10 Nomor 2, Juni 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i2.25655

Abstract

The focus of this study is how the process of learning to make batik for children in Kampung Batik Tanjung Bumi not only functions as a skill inheritance, but also as a means of preserving local cultural values. The main problem raised is the low interest of the younger generation in traditional cultural heritage, especially Madurese batik, amidst the currents of modernization and globalization. This study aims to formulate a creative ethnopedagogy learning model based on local wisdom through batik activities, so that it can increase children's interest while maintaining the sustainability of tradition. The methodology used is a qualitative approach with a case study design. Data were collected through participatory observation, in-depth interviews with batik artisans, children participating in the learning, parents, and local traditional figures, as well as documentation of activities. Data analysis was carried out thematically by mapping interaction patterns, transmitted values, and creative innovations in learning. The results of the study show that learning to make batik in Tanjung Bumi is able to integrate ethical values, aesthetics, hard work, and respect for nature and ancestors. Children not only learn batik techniques, but also understand the philosophy of motifs, local history, and symbolic meanings contained in each motif. The formulated creative ethnopedagogy model emphasizes a participatory approach, educational games, and expressive space for motif innovation. Thus, batik learning for children becomes an effective means for the regeneration of craftsmen as well as the preservation of cultural heritage.
Co-Authors Abdul Basit Abdul Rachman Achmad Jufri Achmad Zairin Addainuri, Muhammad Isbad Aditya Bagus Wicaksana Afrihana, Johan Rendra Ahmad Afandi Ahmad Saifudin Akasumbawa, Muhammad Dedat Dingkoroci Akmal Ihsan Al Farisi, Muhammad Salman Alhail, Hadi Ana Toni Roby Candra Yudha Andriani, Novia Annisa Annisa Ardi, Muh Zaitun Arohman, Arohman Aulia, Suci Syifa Ayu Niza Machfauszia Bagus Susetyo Balqis, Lale Alia Bambang Subali Belinda Dewi Regina Bima Pradipta, Nareswara Chairunnisa Dadang Dwi Septiyan Darsono, Teguh Davi, Izzuna Dingkorici Akasumbawa, Muhammad Dedat Dini Maulana Lestari Djulian Anggara Dzihny, Izzatu ego pasha, aprielle Eko Haryanto Eko Sugiarto Ellianawati, Ellianawati Elsya Wynsa Maharani Putri Erika Tri Yeni Erna Fitri Komariyah Fadhilah Hidayatullah Faisal Hidayat Faisal, Romi Fashimado, Zaki Sima Furwanti, Reni Gesang Surya Kusuma Gita Surya Shabrina Halim, Musa Abdul Hapsari, Maria Magdalena Cita Hassanee, Narong Haydnn Caesha Maulana Humanita, Salwa Nabella Aksi Indi Purnomo Indrawan Nur Cahyono Indrianna Dyah Pamarti Ningrum Iqbal Firmani Irfanda Rizki Harmono Sejati Irwan Susanto Jeny Deo Tamonob Joko Wiyoso Joko Wiyoso Junidi, Ahmad Khasanah, Siti Muskabikhul Khoiruddin, Akhmad Yusuf Kwidura, Nugroho Langlang Handayani Lestari, Dini Maulana Lingga Nusantara Putra M. Roif Muntaha Maksum, Maksum Malarsih Malarsih Maulana Abidin Maulana Resha Vivadi Maulana, Haydnn Caesha Mayogi Araffi Misnen Ardiansyah, Misnen Mohammad, fadhel Muh. Tahir Muhammad Ibnan Syarif Mushrifah, Mega Nafik Salafiyah Nasution, Qisti Marhamah Nila Saadati Nova Wahyuni Syafnur Novita Ayu Amalikhah Nur Arifah Nur Faizah Pangayow, Bill J.C Pangestu, Iklas Adi Permatalia, Riska Prakosa, Gilang Ryand Pratiwi Dwijananti Purnama, Lili Puspita Sari, Sarni Handayani Putri, Amila Zamzabila Putri, Fitri Anisa Nusa Putri, Nabila Rakha R Indriyanto R. Suhaimi R.*, Wardatul Wahidah Raharjo, Eko Raharjo raharjo, eko raharjo Rahmatullah Rahmatullah Rahoetomo, Rooskartiko Bagas Rejeki, Halim Tri Rinda Lorensa Kombong Rizqa, Agitsna Alya Sahora Dina Pangesty Salsabila, Hanifa Samawi, Mohammad Wirmon Samsiar Samsiar Saputra, Bagus Adhie Saputra, Viant Anggi Sembilan, Bunga Thuba Setyaningsih, Natalia Erna Siti Aesijah Siti Maisyarah Sakmah Suci Syifa Aulia Suhaimi, R. Suharto Sunarno Sunarno Sunarno Sunarto Sunarto Sunarto Sunarto Sururi Sururi, Sururi Syaefullah, Syaefullah Syafi'i, Imam Syahrul Suah Sinaga Syahrul Syah Sinaga Syamsul Anwar, Syamsul Teguh Darsono Tjetjep Rohendi Rohidi, Tjetjep Rohendi Totok Sumaryanto, Totok Tri Danu Satria Udi Utomo Udi Utomo Udi Utomo Usrek Tani Utina Victorius Ganap Wadiyo Wadiyo Wadiyo Wahid, Hariyaty Ab Wahyu Lestari Wairooy, Fatimah Az-zahra Wairooy, Fatimah Azzahra Widodo Widodo Widodo Widodo Widodo Wiharja, Muh. Kurniawan Adikusuma Wijayanti, Dwi Marlina Yahya, Fazri Ivan Yanuarsa, Muhammad Yudi Sukmayadi Zuhriyanto, Zuhriyanto