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All Journal AKUNTABILITAS Global Review of Islamic Economics and Business FONDATIA Proceeding of Conference on Islamic Management, Accounting, and Economics Journal of Accounting Auditing and Business EkBis: Jurnal Ekonomi dan Bisnis Journal of Islamic Accounting and Finance Research Journal of Islamic Economics and Philanthropy Journal of Islamic economy and Community Engagement Jurnal Magister Akuntansi Trisakti Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Inquiry

Prasojo Prasojo

UIN Sunan Kalijaga Yogyakarta

Author-ID : 2787545

Religion Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 18 Documents Claim Missing Document

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THE ROLE OF RESEARCH WORKSHOPS IS TO INCREASE PUBLICATION INTEREST IN ACCREDITED JOURNALS Muhfiatun Muhfiatun; Dwi Marlina Wijayanti; Prasojo Prasojo; Lailatis Syarifah; Sofyan Hadinata
Journal of Islamic Economy and Community Engagement Vol. 2 No. 2 (2021)
Publisher : Journal of Islamic Economy and Community Engagement

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

This study aims to determine the interest of final year students who are completing their final project to make publications in reputable journals. At present, 9 criteria accreditation requires a lot of publications from students while the climate of publication of student work is still not well formed. Therefore, activities and policies are needed to build a culture of publication. Research workshops are one way to encourage students to make publications. This study uses final year students who are finishing their final assignments as respondents/ workshop participants. The goal is that the results of their final project can be published directly in a reputable journal. The results showed that after attending the workshop, the majority of respondents gave positive responses related to the workshop activities and had a high enough interest to do the publication. The results of this study have practical implications for policy makers to regularly conduct research workshops for students.

MENILAI EFEK MODERASI DARI TATA KELOLA PERUSAHAAN PADA HUBUNGAN INTELLECTUAL CAPITAL DAN KINERJA PASAR Prasojo Prasojo; Muhammad Yusuf Shalihin
Jurnal Magister Akuntansi Trisakti Vol. 9 No. 1 (2022): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study relates the relationship between Intellectual Capital (IC) and the company's market performance as moderated by corporate governance. The results of this study prove that the total value-added intellectual capital (VAIC) does not have a significant effect on the company's market performance. Partially only CEE has a significant positive effect on the company's market performance. HCE has a negative and significant relationship, meanwhile, SCE has a positive but insignificant correlation to the company's market performance. The samples used in this study were all companies included in the LQ45 index category in the 2015-2018 period. Statistical data processing is carried out through panel data testing with the fixed-effect method. The research contributes to potential investors in making investment decisions by considering the existence of IC and corporate governance as part of the investor analysis. The results of this study are also expected to provide empirical evidence about the relationship between IC, CG, and market performance in Indonesia. These findings will expand the IC literature in business operations in Indonesia concerning the role of IC on its direct impact on market performance. Contribution to regulators, disclosure, and presentation of IC is related to PSAK 19 which has been adopted from IAS 38.

Do Risk-Taking and Shariah Governance Have a Relationship with Maqasid Shariah-Based Performance? Prasojo Prasojo; Winwin Yadiati; Tettet Fitrijanti; Memed Sueb
Global Review of Islamic Economics and Business Vol. 10 No. 1 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2022.101-03

This According study examines the characteristics of the shariah supervisory board (SSB), risk-taking and Islamic bank (IB) performance. The maqasid shariah index determines the performance of an IB, and the performance assessment is more comprehensive. This research data analysis uses the dynamic panel regression estimation technique with the generalised two-step moment method to predict the relationship between shariah governance, risk-taking and performance. This study uses IBs financial data from around the world for 2014–2018, which comes from the bank scope database. The empirical results found that risk-taking has positive significance to maqasid shariah, while SSB size, expertise and cross membership have a significant negative relationship to performance. Other variables, such as leverage, are proven to have negative significance to maqasid shariah. The originality of this research is linking maqasid shariah with risk-taking and governance, expanding the sample to include many countries, and robustness checking based on Gulf Cooperation Council and non-GCC member states. The research has implications for stakeholder theory because IBs can accommodate various stakeholder interests. Governance across countries is not uniform, so it is challenging to link specifically to performance.

Linking Islamic Corporate Social Responsibility, Sharia Governance Practices, and Earnings Management in the Islamic Banks Muhfiatun Muhfiatun; Prasojo Prasojo; Dwi Marlina Wijayanti; Tettet Fitrijanti
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 1 (2022): March 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

This paper examines the relationship between corporate social responsibility, sharia governance, and earning management in the Islamic bank industry sector. This study uses secondary data, which is analyzed using a regression panel with a fixed-effect model. Samples were obtained from 48 Islamic banks in 16 countries from 2009 to 2018. The sample criteria in this study are the banks that disclose their zakat payments in their annual reports. The empirical results prove that CSR and SSB expertise contributes significantly to reducing earnings management practices, while SSB size is not significantly influencing earnings management practices. The contribution to policymakers in developing CSR instruments following Sharia principles; Islamic bank manager aligns CSR intentions based on the concept of monotheism to enrich the literature review on CSR, sharia governance, and earning quality.

Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence Winwin Yadiati; Prasojo Prasojo; Inon Listyorini; Ifah Rofiqah; Rosyid Nur Anggara Putra
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

The purpose of this study is to examine the relationship between human capital (HC), quality of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic banks. This study uses secondary data from the Bankscope database of 2014 to 2018. The research samples comprised 75 banks from a total population of 96 banks. Using the dynamic panel regression two-step generalised method of moments (GMM), this study revealed that HC has a significant and positive influence on sharia maqasid-based performance. SSB quality has a significant and negative effect on Islamic banks' performance. These findings support the resources-based theory that assumes more efficient human capital can facilitate the achievement of better organisation performance. The results may serve as a guideline for Islamic bank managers to enhance their bank human capital as it has a positive relationship with maqasid sharia-based performance.

Do Intellectual Capital and Financial Performance Connect With Stock Price Volatility? Haidar Baqir Hidayat; Prasojo Prasojo
Journal of Accounting Inquiry Vol. 2 No. 1 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2023.2.1.001-010

Purpose: This study aims to analyze the effect of intellectual capital (IC) and financial performance on stock price volatility Methodology: The methodology used is a quantitative approach with panel data regression analysis. The sample selection method used a purposive sampling method with criteria set by the researchers resulting in 37 mining companies from 2014 - 2021. Findings: The results of this study indicate that human capital, structural capital, and capital employed do not affect stock price volatility. Relational capital has a significant positive effect on stock price volatility. Furthermore, earnings volatility and return on assets show a significant positive effect on stock price volatility. The results of this study reject the assumptions of the resource-based view theory. This study has implications for practices in the capital market, where most investors have yet to consider IC in their investment decisions. Novelty: Not much research has been done on the renewal of stock price volatility; The intellectual capital factor uses the Value-Added Intellectual Capital (VAIC) method in the form of human capital, structural capital, employed capital and rational capital; The financial performance factors used are earning volatility, dividend payout ratio and return on assets; Renewal of research objects using mining sector companies; Research data from 2016-2021.

RENCANA PEMBANGUNAN JANGKA PANJANG (RPJP), SUSTAINABLE DEVELOPMENT GOALS (SDGS) AND MAQASID AL-SHARIAH: THE CASE OF KABUPATEN REMBANG Abdul Qoyum; prasojo prasojo
Journal of Islamic Economics and Philanthropy Vol. 3 No. 1 (2020): August
Publisher : Universitas Darussalam Gontor

The objective of this paper is to analyze Rencana Jangka Panjang Daerah Kabupaten Rembang from SDGs and Maqosid Shariah point of view. This paper find that, SDGs only confirm with 4 element maqosid syariah, except the first maqosid. For the secular countries, it is not create any problems, but for the Regency like Rembang, the fulfilment of first maqosid namely “safeguarding religion” is very important. Hence, adobting SDGs need to be modified. In majority SDGs are connects with the 4th and 5th objective of shariah. It means that, from Maqosid Syariah view, SDGs are very focus on the economic and long-life aspect. While, there is no goal of SDGs that has intended to the development of religion. If compared to RPJPD, for the first objective of Shariah there is no specific indication that Rembang has concern on this. For the second objective of Shariah, it has strong relationship with SDGs, thus, in RPJPD there are some real concern from the government in achieving this goal. Indeed, for the goal related to progency and economic aspect, RPJPD of Rembang are very much focus on the fulfilment of this. Hence, there are many program related to this goal. Contrastly, although, education that confirm to SDGs and also 3rd Maqosid syariah, has been accommodated in RPJPD, but this program is away from the main characteristics of Rembang, namely Pesantren and Madrasah. In RPJPD, it is clearly indicated that, the final goal of education is just in term of achieving scores such as APS and APM, rather than character building which has been done by Pesantren and Madrasah. Keyword: RPJP, SDGs, Maqoshid Syari’ah

Relationship between Ownership, Capital Structure, and Investment Opportunities with Dividend Policy: A study in Manufacturing Companies Windi Dwi Asriyani; Prasojo Prasojo
Journal of Accounting Auditing and Business Vol 6, No 2 (2023): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v6i2.45038

Dividend policy is the disagreeing desire of the company between managers and shareholders. The company retains cash to increase the company's growth; on the other hand, shareholders expect a reasonably high dividend. This study analyses the effect of managerial ownership, institutional ownership, capital structure, investment prospects, and sales growth on dividend policy. The type of data used in this research is secondary data from the 2017-2021 financial reports. The technique in this study uses panel data regression. Samples were taken using a purposive sampling technique of 71 companies listed on the Indonesia Stock Exchange (IDX). The results show that managerial ownership, institutional ownership, and sales growth do not affect dividend policy. Capital structure has a significant negative effect on dividend policy. Investment opportunities have a significant positive effect on dividend policy.

Co-Authors Abdul Qoyum Dwi Marlina Wijayanti Haidar Baqir Hidayat Ifah Rofiqah Inon Listyorini Inon Listyorini Islahuda Rahma Fatayati Lailatis Syarifah lailatis syarifah, lailatis Lathifah Abdiyah Memed Sueb Muhammad Yusuf Shalihin Muhammad Yusuf Shalihin Muhfiatun, Muhfiatun Nila Nila Putra, Rosyid Nur Anggara Siti Nur Azizah Sofyan Hadinata Tettet Fitrijanti Windi Dwi Asriyani Winwin Yadiati

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