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All Journal Monex: Journal of Accounting Research SYIRKAH Journal of Islamic Accounting and Finance Research MALIA: Journal of Islamic Banking and Finance AL-ARBAH: Journal of Islamic Finance and Banking
Iwan Budiyono
Politeknik Negeri Semarang
Religion Economics, Econometrics & Finance

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Determinants in detecting fraud triangle of financial statements on companies registered in Jakarta Islamic Index (JII) period 2012-2018 Iwan Budiyono; Melati Sari Dewi Arum
Journal of Islamic Accounting and Finance Research Vol 2, No 1 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.1.4818

Abstract

Purpose - The purpose of study was to examine the effect financial statement fraud based on the fraud triangle with a number of variables such as financial stability, external pressure, financial target, personal financial needs, opportunity and rasionalization in companies listed in Jakarta Islamic Index (JII) period 2012-2018.Method - The population are all companies listed in JII period 2012-2018. The sample is 6 companies that were feasible to analyze. The data used in this research is secondary data obtained from the annual report. The data analysis model applied multiple linier regression data panel  using SPSS 25.Result - The results showed that the fraud triangle in the categories of financial stability, external pressure, financial targets, personal financial needs, opportunity and rationalization simultaneously affect the fraudulent financial statements. Furthermore financial stability, personal financial needs and opportunity partially negatively related and had no significant effect on financial statement fraud; while external pressures, financial targets and rationalization have positive and significant effects on financial statement fraud on companies listed in JII period 2012-2018.Implication - Companies Registered in JII are suggested to improve the financial performance in accordance with sharia principles.Originality - This research is the first study using multiple linier regression data panel.
THE EFFECT OF CUSTOMER VALUE DIMENSIONS TO DESCRIBE CUSTOMER SATISFACTION AND BEHAVIORAL INTENTION OF SHARIA BANKS IN INDONESIA Iwan Budiyono; Eka Murtiasri
MALIA: Journal of Islamic Banking and Finance Vol 2, No 1 (2018)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v2i1.4760

Abstract

This study examines the relationship of customer value (CV) dimension added with the spirituality dimension to the satisfaction (KPN) and its impact on the Behavior Intention (BI) of the customers in Sharia Bank savings in Indonesia. Using a customer value approach that consists of: functional, social, emotional and spiritual. The sample consists of 41 people from the Sharia Bank savings of sharia bank population in Indonesia. Samples were collected through the spread of an online questionnaire. The method used is Multiple Linear Regression using SPSS 23 program. The result shows that there is positive influence of customer dimension to customer satisfaction, positive influence of customer value dimension toward behavioral intention and positive influence between customer satisfaction toward behavioral intention.
THE EFFECT OF CUSTOMER VALUE DIMENSIONS TO DESCRIBE CUSTOMER SATISFACTION AND BEHAVIORAL INTENTION OF SHARIA BANKS IN INDONESIA Iwan Budiyono; Eka Murtiasri
MALIA: Journal of Islamic Banking and Finance Vol 2, No 1 (2018)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v2i1.4760

Abstract

This study examines the relationship of customer value (CV) dimension added with the spirituality dimension to the satisfaction (KPN) and its impact on the Behavior Intention (BI) of the customers in Sharia Bank savings in Indonesia. Using a customer value approach that consists of: functional, social, emotional and spiritual. The sample consists of 41 people from the Sharia Bank savings of sharia bank population in Indonesia. Samples were collected through the spread of an online questionnaire. The method used is Multiple Linear Regression using SPSS 23 program. The result shows that there is positive influence of customer dimension to customer satisfaction, positive influence of customer value dimension toward behavioral intention and positive influence between customer satisfaction toward behavioral intention.
Analysis of The Influence of Audit Committee, Sharia Supervisory Board, and Islamic Work Ethic on The Quality of Sharia Bank Financial Statements in Indonesia Iwan Budiyono; Chansera Kista Sabilla
AL-ARBAH: Journal of Islamic Finance and Banking Vol 3, No 1 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/al-arbah.2021.3.1.8066

Abstract

Purpose - This study aims to analyze the influence of audit committees, sharia supervisory boards, and Islamic work ethic on the quality of islamic bank financial statements in Indonesia.Method - The method in this study used Multiple Linear Regression Analysis with SPSS software tools.Result - Based on the results of this research, simultaneously the audit committee, sharia supervisory board, and Islamic work ethic have a significant influence on the quality of islamic bank financial statements in Indonesia. Meanwhile, in part, the audit committee and islamic work ethic have no significant effect on the quality of islamic bank financial statements in Indonesia. SSB partially affects the quality of islamic bank financial statements in Indonesia.Implication - This study uses the data from Islamic bank financial statement in Indonesia, audit committees, sharia supervisory boards, Islamic work ethic.Originality - The data was taken with the dissemination of questionnaires distributed to 30 respondents. The respondents were a reflection of the members of the audit committee and SSB who were qualified as students of sharia banking polytechnic state of semarang who had received islamic bank audit courses.
Analisis Determinan Pengungkapan Islamic Social Reporting (ISR) Studi Kasus pada Bank Umum Syariah (BUS) di Indonesia Via Kumalasari; Ida Nurhayati; Iwan Budiyono
Monex: Journal of Accounting Research Vol 12, No 1 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i1.4318

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan, Dewan Pengawas Syariah, dan Return On Asset terhadap Pengungkapan Islamic Social Reporting (ISR) pada Bank Umum Syariah Indonesia. Penelitian ini menggunakan metode purposive sampling yang menghasilkan 45 sampel dari 9 Bank Umum Syariah pada kurun waktu 5 tahun periode 2017-2021. Pengujian hipotesis pada penelitian ini menggunakan regresi linier berganda dengan data panel yang diolah dengan program Eviews 10. “Penelitian ini menemukan bahwa variabel independen berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR)  secara simultan. Penelitian ini juga menemukan bahwa Ukuran Perusahaan berpengaruh signifikan positif dan Dewan Pengawas Syariah (DPS) berpengaruh signifikan negatif terhadap Pengungkapan ISR, sedangkan ROA tidak berpengaruh signifikan terhadap Pengungkapan ISR.“ 
Analisis Determinan Pengungkapan Islamic Social Reporting (ISR) Studi Kasus pada Bank Umum Syariah (BUS) di Indonesia Via Kumalasari; Ida Nurhayati; Iwan Budiyono
Monex: Journal of Accounting Research Vol 12, No 1 (2023)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v12i1.4318

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Ukuran Perusahaan, Dewan Pengawas Syariah, dan Return On Asset terhadap Pengungkapan Islamic Social Reporting (ISR) pada Bank Umum Syariah Indonesia. Penelitian ini menggunakan metode purposive sampling yang menghasilkan 45 sampel dari 9 Bank Umum Syariah pada kurun waktu 5 tahun periode 2017-2021. Pengujian hipotesis pada penelitian ini menggunakan regresi linier berganda dengan data panel yang diolah dengan program Eviews 10. “Penelitian ini menemukan bahwa variabel independen berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting (ISR)  secara simultan. Penelitian ini juga menemukan bahwa Ukuran Perusahaan berpengaruh signifikan positif dan Dewan Pengawas Syariah (DPS) berpengaruh signifikan negatif terhadap Pengungkapan ISR, sedangkan ROA tidak berpengaruh signifikan terhadap Pengungkapan ISR.“ 
Co-Authors Chansera Kista Sabilla Eka Murtiasri Ida Nurhayati Melati Sari Dewi Arum Via Kumalasari